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Dwi Suprajitno
STIE Putra Bangsa
Economics, Econometrics & Finance

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PENERAPAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PRODUK DENGAN MENGGUNAKAN METODE FULL COSTING Dwi Suprajitno
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK
Publisher : P4M STIE Putra Bangsa

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ABSTRACT To determine the production cost using full costing method that focuses on the presentation of the elements of the cost of the main functions of the company. In determining theproduction costinformationis neededbythe company is the production cost information regarding the costof raw materials, labor costs, and factory overhead costs. So the cost of production resulting information is reliable,both for determining the selling price of products as well as forthe calculation of periodic income. If the experience in operating profit, the profit is what will be used by the company to develop and maintain their business. This study aimed to evaluate the application of methods of determining the cost of production isused by the CV. Eternal Source of Light as determining the selling price of its products. And this study provides a step by HPP calculations based on existing data and compare it with HPP used by the company in determining the selling price of the product.
ANALISIS KINERJA KEUANGAN PADA PDAM KABUPATEN KEBUMEN TAHUN 2012 – 2014 Dwi Suprajitno
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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ABSTRAK Menurut Indra Bastian (2006 : 274), kinerja adalah gambaran pencapaian pelaksanaan sesuatu kegiatan atau program atau kebijaksanaan dalam mewujudkan sasaran, tujuan, misi, dan visi organisasi. Penelitian ini bertujuan untuk mengetahui kinerja Keuangan PDAM Kabupaten Kebumen tahun 2012 – 2014 menggunakan BPPSPAM.Di tinjau dari analisis laporan keuangan, tingkat kinerja yang dihasilkan oleh PDAM Kabupaten Kebumen mengalami naik turun. Pada tahun 2012 nilai kinerja sebesar 4,4, hal ini berarti penambahan nilai pada perusahaan. Pada tahun 2013 nilai kinerja mengalami penurunan dari tahun sebelumnya sebesar 4,2. Pada tahun 2014 nilai kinerja sebesar 4,2 sama seperti tahun sebelumnya. Hasil perhitungan tersebut maka PDAM Kabupaten Kebumen dapat dikatakan sehat dalam kinerja keuangan, karena nilai kinerja yang dihasilkan selalu lebih dari 2,8. Walapun pada tahun 2012 nilai kinerja naik, tetapi pada tahun 2013 dan 2014 nilai kinerja mengalami penurunan. Kata kunci : BPPSPAM ( Badan Pendukung Pengembangan Sistem Penyediaan Air Minum).
EFEKTIVITAS PENGELOLAAN KREDIT GUNA MENINGKATKAN PROFITABILITAS PADA PD. BPR BKK KEBUMEN KANTOR CABANG GOMBONG Dwi Suprajitno
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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ABSTRACT BPR BKK Kebumen Branch Office Gombong is the bank crediting of the people. Therefore crediting an important factor that needs serious attention rather not exposed to bad loans. Effective credit management can be determined by calculating the Non Performing Loan (NPL). Non Performing Loan (NPL) below 5% to be an indicator of the effectiveness of the credit. The effectiveness of the credit management will contribute to the profitability of banks. Therefore it is necessary to work assessment to determine the development bank credit management and the level of profitability of each period. The objective of this study was to determine the effectiveness of the management of credit and to determine the level of profitability of the bank during the months from January to December 2015 at the PD. BPR BKK Kebumen Branch Office Gombong. The analysis used in this study is the ratio of bank crediting the use of Non Performing Loan (NPL), and bank profitability ratios is Gross Profit Margin (GPM), Net Profit Margin (NPM), BOPO and Return on Assets (ROA). The results showed credit management in PD. BPR BKK Kebumen Branch Office Gombong can already be said to be effective because it has met the standards with NPL levels below 5%. Effective management of credit at the bank helps in improving the profitability of the banks of the month from January to December 2015 although still fluctuating. Keywords: Effectiveness, Credit, Profitability
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