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All Journal Fokus Bisnis Jurnal Ilmiah Akuntansi dan Keuangan
Dwi Suprajitno, Dwi
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Economics, Econometrics & Finance

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ANALISIS RENTABILITAS UNTUK MENGETAHUI KEMANDIRIAN DAN PERTUMBUHAN KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) MAKMUR SRUWENG TAHUN BUKU 2012-2013 Suprajitno, Dwi
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 16 No 01 (2017): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v16i01.178

Abstract

AbstrakUsaha koperasi mempunyai tujuan meningkatkan kesejahteraan anggota danmasyarakat sekitarnya. Di dalam usahanya koperasi didasarkan pada kepercayaan dan banyakmengandung resiko maka koperasi perlu meningkatkan kinerjanya baik dari segi manajemenmaupun dari segi keuangannya. Penelitian ini ditujukan untuk menilai kemandirian danpertumbuhan koperasi yang ditinjau dari sisi rentabilitas koperasi. Alat analitis yangdigunakan dalam penelitian ini adalah rasio rentabillitas asset, rasio rentabilitas modal sendiri,dan rasio kemandirian operrasaional pelayanan. Standar acuan yang digunakan adalahmenggunakan Peraturan Mentri Negara Koperasi dan Usaha Kecil dan Menengah RepublikIndonesia No.14/Per/M.KUKM/XII/2009. Hasil penelitian ini menunjukkan bahwa bahwaKPRI makmur tidak mandiri ditinjau dari rentabilitas aset yaitu tahun 2012 mencapai rasiosebesar 0,28% dan pada tahun 2013 sebesar 0,25% atau berada direntang rasio < 5%. Ditinjaudari rentabilitas modal sendiri KPRI makmur tidak mandiri yaitu tahun 2012 sebesar 0,34%dan pada tahun 2013 sebesar 0,30% dan rasio ini berada direntang rasio <5%. Ditinjau darirasio kemandirian operasional pelayanan KPRI makmur tidak mandiri yaitu pada tahun 2012mencapai 2,05% dan pada tahun 2013 menjadi 2,06% dimana rasio ini tidak mencapai 100%.Key word : rentabilitas asset, rentabilitas modal sendiri, rentabilitas operasional pelayanan
PENERAPAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PRODUK DENGAN MENGGUNAKAN METODE FULL COSTING Suprajitno, Dwi; Suprajitno, Dwi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (551.627 KB)

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (551.627 KB)

Abstract

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 Suprajitno, Dwi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (674.215 KB)

Abstract

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 Suprajitno, Dwi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (726.784 KB)

Abstract

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  
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK KAMAR HOTEL suprajitno, Dwi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

Calculation of the cost of products at the Hotel Permata still use traditional cost accounting methods. Traditionally, charging for costs not directly done using the basic loading overall or per department. This will cause the resulting product can’t reflect the actual cost is absorbed to produce the products. As a result the product will appear under costing and over costing. Activity Based Costing  System is a method that can overcome the disadvantages of traditional cost accounting system. To overcome the drawbacks of the traditional  costs accounting system, then there is a method activity based costing system is a method of applying the cost of the product by charging fees based on activity. This study has the objective to obtain accurate information on the process approaches Activity Based Costing in generating calculating the cost of the hotel rooms in Hotel Permata in Gombong , so it can be clearly known cost elements involved in the stages of calculating the cost of the room , and to compare the magnitude of the cost of a hotel room , using the traditional cost accounting methods and Activity Based Costing System at Permata Hotel. The cost of the room based on traditional cost accounting systems for rooms Kenanga Rp 83,473.81, room Mawar Rp 125,244.55, room Anggrek B Rp 141,975.59, room Anggrek A Rp 150,203.21 , room Flamboyan B Rp 233,727.34 and the room Flamboyan A Rp 250,282.54. The cost of the room using Activity Based Costing for room Kenanga Rp 89,037.54 , room Mawar Rp 113,183.14, room Anggrek B Rp 143,907.45, room Anggrek A Rp 153,923.35 , room Flamboyan B Rp 236,613.90 , and the room Flamboyan A Rp 264,866.43. In Activity Based Costing System method using the system for calculating the cost of the room, the cost charged to the costs incurred on the basis of product and also use a base of more than one cost driver.   Keywords     : Activity Based Costing, cost of rooms, cost pool, cost driver.
PERHITUNGAN TITIK IMPAS (BREAK EVENT POINT) DENGAN METODE MARGIN KONTRIBUSI SEBAGAI ALAT PERENCANAAN LABA suprajitno, Dwi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 2 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

Calculation of break even or recoup their calculation or computation known as the break-even points is one financial calculation that is very important in financial planning firm. Break Even Point (BEP) can be defined as a point or state where the company in its operations do not benefit and not suffer a loss. In other words, the state of gain or loss equal to zero. Contribution margin is the difference between the sales value of the variable costs. Contribution margin can be used to cover the fixed costs, and when they left the rest is profit. If managemen wants to know the breakeven sales quantity, the amount of the total countribution margin should be equal to the total amount of fixed cost. Bakers "Bayu Sari" Petanahan is a manufacturing company engaged in the production of the production of bread. This company is mass produced bread and orders from consumers either in bulk or small. Therefore the company requires the calculation of the break-even point in order to generate accounting information useful for short-term profit planning.   Keywords: break-even point, fixed costs, variable costs, contribution margin
PENILAIAN KINERJA KEUANGAN PT. PEMBANGUNAN JAYA ANCOL TBK DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA) suprajitno, Dwi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 2 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

PENILAIAN KINERJA KEUANGAN PT. PEMBANGUNAN JAYA ANCOL TBK DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA)
Co-Authors Anisa, Rochmatul Febriyani, Kiki Prayogi, Wahyu Refky