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All Journal TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Analisa Akuntansi dan Perpajakan Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Imam Mulyono
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Economics, Econometrics & Finance Social Sciences Other

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Aspek-aspek Kuantitatif yang Mempengaruhi Kebijakan Pinjaman Daerah (Studi Kasus Kabupaten/Kota di Propinsi Jawa Timur) Mulyono, Imam
TEMA Vol 8, No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v8i2.177

Abstract

This paper analyzes the impact of GDP per-capita, populasi, economic growth, PAD, DAU, capital expenditure, and surplus/deficit non financial faktor on mu¬nicipal debt behavior. With this aim, we have obtained stratified random sample of 21 cities during a third year period. These data have been used to configure a micro panel to obtain accurate estimates and control for problem such as un¬observed heterogeneity. The main conclusion obtained from this process is that all independ varible are the variable s that best explain the indebtedness of this type of entities Keyword: GDP, economic growth, indebtedness
MODEL PERHITUNGAN UNIT COST LAYANAN KESEHATAN DENGAN METODE BIAYA KONVENSIONAL DAN ABC (STUDI KASUS DI PUSKESMAS “X” KABUPATEN LUMAJANG) Mulyono, Imam
Jurnal Analisa Akuntansi dan Perpajakan Vol 1, No 1 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.908 KB) | DOI: 10.25139/jaap.v1i1.98

Abstract

@font-face { font-family: "Times New Roman"; }@font-face { font-family: "??"; }@font-face { font-family: "SimSun"; }p.MsoNormal { margin: 0pt 0pt 0.0001pt; text-align: center; font-family: "Times New Roman"; }p.MsoFooter { margin: 0pt 0pt 0.0001pt; text-align: center; font-family: "Times New Roman"; }span.msoIns { text-decoration: underline; color: blue; }span.msoDel { text-decoration: line-through; color: red; }div.Section0 { }Public Health Center (PHC) is one organization that is very strategic and have special authority in the health services so that they are entitled to innovate in the health service. Unit cost calculation purposes of research compiled by the PHC Unit Cost Konvensional Method and Activity Based Costing (ABC) Approach. The study was conducted at PHC "X" Lumajang City. The Research Methods used a case study with the source data from interviews and documentation. Results of this study include the calculation model of unit cost with konvensional methods, the classification of the direct costs and indirect costs, acquired unit cost by considering all PHC staff salaries amounted Rp.124.987,00, while if the total salaries of employees of PHC "X" that civil servants are not included in the total cost of the component units of the average unit cost of each service is Rp. 36.087,00. Analysis of calculation models of unit cost of service with the ABC method, classified in activities, among other things -Producting Activities Result, Result-Contribution Activities, Support Activities, and Hygiene & Houskeeping Activities, acquired PHC unit cost with consideration of all PHC staff salaries amounting to Rp. 124,876.00, whereas if the total salaries of employees of PHC "X" that civil servants are not included in the total cost of the components, the unit cost of the service on average for each service, patients bear only Rp. 44.103,00.
MODEL PERHITUNGAN UNIT COST LAYANAN KESEHATAN DENGAN METODE BIAYA KONVENSIONAL DAN ABC (STUDI KASUS DI PUSKESMAS “X” KABUPATEN LUMAJANG) Mulyono, Imam
Jurnal Analisa Akuntansi dan Perpajakan Vol 1 No 1 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.908 KB) | DOI: 10.25139/jaap.v1i1.98

Abstract

@font-face { font-family: "Times New Roman"; }@font-face { font-family: "宋体"; }@font-face { font-family: "SimSun"; }p.MsoNormal { margin: 0pt 0pt 0.0001pt; text-align: center; font-family: "Times New Roman"; }p.MsoFooter { margin: 0pt 0pt 0.0001pt; text-align: center; font-family: "Times New Roman"; }span.msoIns { text-decoration: underline; color: blue; }span.msoDel { text-decoration: line-through; color: red; }div.Section0 { }Public Health Center (PHC) is one organization that is very strategic and have special authority in the health services so that they are entitled to innovate in the health service. Unit cost calculation purposes of research compiled by the PHC Unit Cost Konvensional Method and Activity Based Costing (ABC) Approach. The study was conducted at PHC "X" Lumajang City. The Research Methods used a case study with the source data from interviews and documentation. Results of this study include the calculation model of unit cost with konvensional methods, the classification of the direct costs and indirect costs, acquired unit cost by considering all PHC staff salaries amounted Rp.124.987,00, while if the total salaries of employees of PHC "X" that civil servants are not included in the total cost of the component units of the average unit cost of each service is Rp. 36.087,00. Analysis of calculation models of unit cost of service with the ABC method, classified in activities, among other things -Producting Activities Result, Result-Contribution Activities, Support Activities, and Hygiene & Houskeeping Activities, acquired PHC unit cost with consideration of all PHC staff salaries amounting to Rp. 124,876.00, whereas if the total salaries of employees of PHC "X" that civil servants are not included in the total cost of the components, the unit cost of the service on average for each service, patients bear only Rp. 44.103,00.
MODEL PERHITUNGAN UNIT COST LAYANAN KESEHATAN DENGAN METODE BIAYA KONVENSIONAL DAN ABC (STUDI KASUS DI PUSKESMAS “X” KABUPATEN LUMAJANG) Mulyono, Imam
Jurnal Analisa Akuntansi dan Perpajakan Vol. 1 No. 1 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.908 KB) | DOI: 10.25139/jaap.v1i1.98

Abstract

@font-face { font-family: "Times New Roman"; }@font-face { font-family: "宋体"; }@font-face { font-family: "SimSun"; }p.MsoNormal { margin: 0pt 0pt 0.0001pt; text-align: center; font-family: "Times New Roman"; }p.MsoFooter { margin: 0pt 0pt 0.0001pt; text-align: center; font-family: "Times New Roman"; }span.msoIns { text-decoration: underline; color: blue; }span.msoDel { text-decoration: line-through; color: red; }div.Section0 { }Public Health Center (PHC) is one organization that is very strategic and have special authority in the health services so that they are entitled to innovate in the health service. Unit cost calculation purposes of research compiled by the PHC Unit Cost Konvensional Method and Activity Based Costing (ABC) Approach. The study was conducted at PHC "X" Lumajang City. The Research Methods used a case study with the source data from interviews and documentation. Results of this study include the calculation model of unit cost with konvensional methods, the classification of the direct costs and indirect costs, acquired unit cost by considering all PHC staff salaries amounted Rp.124.987,00, while if the total salaries of employees of PHC "X" that civil servants are not included in the total cost of the component units of the average unit cost of each service is Rp. 36.087,00. Analysis of calculation models of unit cost of service with the ABC method, classified in activities, among other things -Producting Activities Result, Result-Contribution Activities, Support Activities, and Hygiene & Houskeeping Activities, acquired PHC unit cost with consideration of all PHC staff salaries amounting to Rp. 124,876.00, whereas if the total salaries of employees of PHC "X" that civil servants are not included in the total cost of the components, the unit cost of the service on average for each service, patients bear only Rp. 44.103,00.
Analisis Faktor-Faktor yang Mempengaruhi Efektivitas Pengelolaan Barang Milik Daerah: (Studi pada Badan Pengelola Keuangan dan Aset Kabupaten Malang) Amerieska, Siti; Setiati, Fita; Mulyono, Imam
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 12 No 2 (2018)
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v12i2.20

Abstract

This study aims to analyze the factors of management of regional property. This research was conducted by using quantitative descriptive method. The research method used is associative in which the research aims to determine the relationship between two or more variables. The analysis technique used is factor analysis. Based on the results of the data analysis test, it was found that testing of 33 factors in asset management in the local government environment. The sample uses 50 respondents, data analysis techniques using factor analysis in this research data are grouped into 6 (six) factors, namely: BMD Planning and Procurement (20.71%), Usage and Utilization (18.12%), Security and Maintenance (10 , 05%), Elimination (6.29%), Administration of BMD (5.00%) and Control and Control (4.89%). The results of this study indicate that of the six factors the most dominant factors are the factors of procurement BMD and BMD uses, in fact this is reasonable because planning is very important to be done to support the control and supervision process. While the use and utilization can be said to be effective if supported also by good administration and periodic maintenance.
Co-Authors Setiati, Fita Siti Amerieska