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All Journal GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
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Sekolah Tinggi Ilmu Ekonomi Gentiaras Bandar Lampung

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ANALISIS BESARNYA NILAI TAKSIR BARANG, JUMLAH NASABAH DAN TINGKAT BUNGA TERHADAP PENYALURAN KREDIT PADA PT PEGADAIAN (Persero) UNIT PEMBANTU CABANG NATAR TAHUN 2010-2014 R u d y -
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 2 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

PT Pegadaian (Persero) is one alternative for people to get credit, both small scale andlarge scale, with easy and fast service. The more loans are given, means that the performance ofpawnshops is getting optimal. This is evidenced by the increase in lending by PT. Pegadaian(Persero) Natarsupporting branch unit.From the results of regression tests showed that the value of goods and the number ofcustomers has positive and significant impact on mortgage lending distribution.
ANALISIS BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN BIAYA PADA CV BUDI LUXINDO LAMPUNG R u d y -
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 2 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Standard cost system acts as a controlling production costs. Standard cost system is a costaccounting system that processes information so that management costs can detect the activities ofthe company which costs deviate from the prescribed standard costs.This research uses descriptive evaluative approach to technique documentation. Theanalysis technique used is the qualitative and quantitative analysis. Descriptive evaluative method,which analyzes the data in a way to describe or depict the data collected as it is without intending tomake general conclusions apply (generalization). This quantitative analysis using analytical variance,which analyzes the actual costs to the cost deviation standard.The results of analysis of variance calculation using full costing approach, has acquired thetotal deviation / difference that occurs in the production costs of processing the Palm Acid Oil (PAO)of Rp 177,050,000.00. This is a difference of adverse happens to the cost of production Budi LuxindoCV. This is evidenced in the results of calculations in which the actual production cost incurred isgreater than the cost of production in standardize. And raw material costs are costs that have adominant influence on the occurrence of such difference.
ANALISIS TINGKAT PENGUNGKAPAN LAPORAN TAHUNAN SETELAH PENERAPAN PSAK BERBASIS IFRS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) R u d y -
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 1 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

The purpose of this studyis to empirically examine the level of disclosure required(mandatory disclosure and voluntary disclosure) annualreport after the implementation of PSAKbased on IFRS.The sample in this study is 17 manufacturing sector companies in indonesia stockexchangefor 2009 and 2012 that has a complete annual report and the information can be accessedvia the internet, has a December 31 fiscal year and not delisting during the period of analysis. Theanalysis method in this study using statistical inferen parametric test with independent-sample t testand paired sample t test.The results with qualitative method, the independent sample t test, and with the pairedsample t test produces the same value of p valueis 0.000. Means the level of disclosure required(mandatory disclosure and voluntary disclosure) annual report are higherafter the implementation ofPSAK based on IFRS.
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