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Perjanjian Sewa Guna Usaha (Leasing) Fransiska Fransiska
Law, Development and Justice Review Vol 4, No 2 (2021): Law, Development & Justice Review
Publisher : Faculty of Law, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/ldjr.v4i2.13580

Abstract

AbstrakSewa guna usaha merupakan suatu bentuk usaha yang dapat dijadikan alternatif guna mengatasi kesulitan permodalan dalam rangka pembiayaan suatu perusahaan. Kehadiran sewa guna usaha bagi perusahaan mempunyai peranan penting dalam membantu para pengusaha di Indonesia, baik bagi usaha kecil, menengah ataupun usaha besar. Melalui kegiatan sewa guna usaha, para pengusaha tersebut akan dengan cepat dapat mengatasi cara pembiayaan untuk memperoleh alat-alat perlengkapan maupun barang-barang modal yang mereka perlukan. Dengan persyaratan yang tidak memberatkan serta sistem pendanaan yang fleksibel mengakibatkan para pengusaha sangat menyukainya. Kondisi inilah yang antara lain menyebabkan bisnis sewa guna usaha di Indonesia bisa berkembang dengan cepat. Leasing merupakan salah satu bidang usaha yang masuk dalam lingkup lembaga pembiayaan. Berdasarkan Keputusan Menteri Keuangan Republik Indonesia Nomor 1169/KMK.01/1991 tentang kegiatan usaha leasing, yang dimaksud leasing atau sewa guna usaha adalah kegiatan pembiayaan dalam bentuk penyediaan barang modal, baik secara sewa guna usaha dan hak opsi (finance lease) atau hak guna usaha tanpa opsi (operating lease) untuk digunakan oleh leasing selama jangka waktu tertentu berdasarkan pembayaran secara berkala. Kata Kunci : Perjanjian, Leasing AbstractLease is a form of business that can be used as an alternative to overcome capital difficulties in the context of financing a company. The presence of leasing for companies has an important role in helping entrepreneurs in Indonesia, both for small, medium and large businesses. Through leasing activities, these entrepreneurs will quickly be able to overcome financing methods to obtain the equipment and capital goods they need. With requirements that are not burdensome and a flexible system, entrepreneurs really like it. This condition, among other things, causes the leasing business in Indonesia to develop rapidly. Leasing is one of the business fields that are included in the scope of financial institutions. Based on the Decree of the Minister of Finance of the Republic of Indonesia Number 1169/KMK.01/1991 concerning leasing business activities, what is meant by leasing or leasing is financing activities in the form of providing capital goods, both on a lease basis and option rights (finance lease) or use rights. business without an option (operating lease) to be used by the leasing for a certain period of time based on periodic payments. Keyword : Agreement, Leasing 
Iklim Komunikasi Organisasi dalam Memperbaiki Pelayanan Civitas Akademika di STIKOM PROSIA Fransiska Fransiska; Jamalullail Jamalullail
Jurnal Ilmiah Wahana Pendidikan Vol 8 No 10 (2022): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (103.534 KB) | DOI: 10.5281/zenodo.6838995

Abstract

An organizational climate of communication is vital in an organization. Negative organizational communication climate results in poor service to customers. The study aims to understand the organization's climate of communication, the causes of the organization's communication climate problem and the effort to address the organization's communication climate problem with STIKOM PROSIA. The method used in this study is a descriptive qualitative approach. Data collection techniques use observation and interviews and then analysis by reposing data, presenting data, drawing conclusions. The results of this study are still negative on the organization communication climate found in STIKOM PROSIA is still negative due to organizational communications that are still subject to both communication patterns, information flow and organizational dynamics, so efforts to correct them are seeking a superior initiative to establish communication to all employees in order to create better communication, There are often divisional and top coordination meetings to be identical and expected to be discrepancies, as well as to emphasize job descriptions for all employees, so as to minimize conflicts between fellow workers and no overlapping of jobs. The study concluded that to improve the service of civitas academic, a positive organizational climate of communication would require a positive organizational climate of communication by improving good communication and coordination between divisions and reinforcing a current job description
Analisis Jejak Nitrogen (Nitrogen Footprint) pada Home Industry Tahu Fransiska Fransiska
Vokasi Vol 12 No 1 (2017): Vokasi
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7.146 KB)

Abstract

Perkembangan Industri pangan yang maju dengan pesat, ditandai dengan munculnya industri pangan skala besar maupun skala kecil seperti industri rumah tangga. Limbah industri rumah tangga umumnya belum dikelola dengan baik karena ketidaktahuan dari pemilik industri. Hal ini akan diperparah dengan kebiasaan manusia yang suka membuang makanan sehingga menyebabkan peningkatan limbah khususnya limbah pangan. Jejak nitrogen dan Nitrogen Virtual untuk mengestimasi besar Nitrogen yang dihasilkan dari Industri Tahu Rumahan menggunakan pendekatan Life cycle Assessment (LCA). Jejak Nitrogen dan Nitrogen Virtual dihitung berdasarkan protein yang terkandung dari limbah dan produk tahu menggunakan 0,16 sebagai faktor konversi. Total Nitrogen yang dihasilkan pada Industri Tahu rumahan berturut-turut adalah 2,368 kgN; 71,04 kgN; 852,48 kgN; 8524,8 kgN dan 85248 kgN dalam satu hari, satu bulan, satu tahun, sepuluh tahun dan seratus tahun. Kata Kunci: Jejak Nitrogen, LCA, Home Industry Tahu
PENGARUH KUALITAS AUDIT TERHADAP BIAYA MODAL PERUSAHAAN: KASUS PERUSAHAAN DI BURSA EFEK INDONESIA Androni Susanto; Fransiska Fransiska
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1947.352 KB) | DOI: 10.31955/mea.v6i3.2504

Abstract

Perusahaan dengan kualitas audit yang baik dapat membantu menyampaikan info yang seksama kepada investor, sehingga kemungkinan besar perusahaan akan menerima kepercayaan dari kreditur serta investor. Perusahaan yang sudah diaudit oleh beberapa auditor mempunyai biaya kapital hutang yang lebih rendah daripada lainnya. Tujuan asal penelitian ini untuk menyampaikan data empiris wacana imbas kualitas audit terhadap biaya ekuitas, biaya hutang, serta biaya modal. Subyek penelitian ini adalah perusahaan yang terdaftar pada Bursa Efek Indonesia periode 2017-2021. Metode observasi non partisipan digunakan buat memperoleh data dengan mengunduh data berasal situs resmi BEI. Pemilihan sampel penelitian ini menggunakan metode purposive sampling. Dalam penelitian ini, pendekatan analisis regresi panel menggunakan aplikasi EVIEWS dipergunakan untuk pengujian hipotesis. Hasil pengujian hipotesis menunjukkan bahwa variabel kualitas audit tidak berpengaruh terhadap biaya ekuitas, biaya hutang dan biaya modal.
Analisis Laporan Keuangan PT Bank Panin Dubai Syariah TBK (PNBS) Angeline Angeline; Angelica Lee; Caroline Caroline; Fransiska Fransiska; Viony Viony
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1182

Abstract

This report examines the development of the Islamic banking industry in Indonesia, with a focus on PT. Bank Panin Dubai Syariah Tbk (PNBS). Since its establishment in 2009, PNBS has experienced rapid growth and played a significant role in the Islamic banking sector. The research aims to understand how PNBS channels funds through various financing instruments such as mudharabah, musyarakah, ijarah, and murabahah, as well as determine the percentage contribution of each instrument to the total financing. Additionally, this study classifies the instruments based on Maqashid Sharia, distinguishing between pseudo-Islamic, sharia-compliant, and sharia-based. The results show that PNBS adheres to Sharia principles in its financing activities. Furthermore, mudharabah and musyarakah financing instruments make a significant contribution to the total financing, while ijarah and murabahah financing also play essential roles. The classification of instruments indicates that PNBS leans more towards sharia-compliant and sharia-based rather than pseudo-Islamic. This research provides a deep understanding of Islamic bank financing strategies and their alignment with Sharia principles, assisting banks in planning more effective strategies and promoting transparency and public trust in the Islamic banking industry.
Analisa Harga Pokok Produksi dalam Menentukan Harga Jual Menggunakan Metode Full Costing: (Studi Kasus Ayam Gebuk Sambalado – Tangerang) Arum Prihatini; Fransiska Fransiska
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 4 (2025): Oktober: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3577

Abstract

Micro, small, and medium-sized enterprises (MSMEs) are profitable businesses that are owned by people or corporate entities that operate to satisfy personal needs and ensure their existence. Calculating and analyzing manufacturing expenses in order to establish the selling price of fried chicken goods is the goal of this study. The full cost method is used to achieve this. Using a quantitative approach, this research investigates the elements that influence selling prices. This research uses direct observation of objects and interviews with owners to obtain precise data. According to our observations and interviews with Mr. Stefanus (36), owner of the Ayam Gebuk Sambalado MSME, the business still uses conventional methods to calculate the manufacturing cost. This research uses the full costing method to make information on the cost of production more accurate. This is predicated on a comparison of the whole costing technique and the business method for determine cost of items created, which demonstrates that the final cost of goods manufactured differs significantly. This happens because business owners don't know how to calculate the correct cost of production, so they don't include costs correctly in the price calculation.