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PROFIT PLANNING ANALYSIS ON BUSINESS TAHU TEMPE BAIM MANNA SOUTH BENGKULU DISTRICT Noviantoro, Rinto; Afriani, Sulisti; Kurniawan, Heru
Journal of Research in Business, Economics, and Education Vol 2 No 1 (2020): February Edition
Publisher : STIE Kusuma Negara

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Abstract

The purpose of this study was to determine the analysis of earnings planning in the Business Tahu Tempe Baim Manna in South Bengkulu District. The analytical method used in this research is a quantitative analysis using BEP analysis. From the results of the study, the BEP point in 2019 was achieved in the sales volume of 9,513 prints or Rp. 476,031,532.00 with Contribution Margin Ratio of 0.444 or 44.40%. The level of safety or margin of safety is 57.65%. The company's profit rate reaches 25.60%. Based on the 2019 BEP point, then profit planning can be prepared for 2020. If the Business Tahu Tempe Baim Manna in South Bengkulu District plans a 10% increase in profit from 2019 which is Rp 316,510,850.00, then the level of sales that must be achieved is Rp. 1,188,893,806.00 or 23,759 prints.
IMPROVING QUALITY OF EDUCATION IN DEHASEN BENGKULU UNIVERSITY: FINANCING MANAGEMENT APPROACH Suwarni; Ahmad Soleh; Rinto Noviantoro
Journal of Research in Business, Economics, and Education Vol. 1 No. 2 (2019): December
Publisher : Kusuma Negara Business School

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Higher Education is demanded to be able to provide quality graduates and have competitiveness both domestically and abroad. In realizing the implementation of quality education, universities continue to innovate and ensure the continuity of the tri dharma of higher education. This study aims to analyze the improvement of the quality of education at Dehasen University Bengkulu through a financing approach. This researcher uses a qualitative approach and the research method used is descriptive method. The results showed that the management of financing at Dehasen Bengkulu University included planning, implementation, and oversight and accountability. Funding for the implementation of education refers to a predetermined plan. Sources of funding come from students, ministries, foundations, UNIVED and research funds. The average use of funds includes operational funds for the learning process (72%), infrastructure investment (10%), investment in facilities (9%), investment in human resources (6 %), community service funds (1%), and research funds (2%). Some financial performance indicators show that most of the achievements are above the predetermined standards and targets. Financial management is monitored and reported on an ongoing basis. The existence of public trust, the government and agencies as well as the support of the foundation to be a supporter in financing management while the limited achievement of accreditation B can be one of the obstacles in financial management.
Potensi Usaha Kuliner Asli Daerah dalam Menunjang Pariwisata di Provinsi Bengkulu Suswati Nasution; Rinto Noviantoro
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 1 No 2 (2019): Business Innovation & Entrepreneurship Journal (Agustus)
Publisher : Entrepreneurship Faculty, Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.302 KB) | DOI: 10.35899/biej.v1i2.57

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This study is concerned with the potentials of indigenous culinary businesses in several tourist areas in Bengkulu. Using a descriptive approach, we look at the development of culinary industry in the research locus aiming to find out the strategies applied by local culinary entrepreneurs to introduce their indigenous culinary so as to support the regional tourism development in general. Primary research data were collected through intreviews with tourists and culinary business owners at the research locus. Secondary research data were obtained from Bengkulu Regional Adminstration Office, Bengkulu Tourism Office, and Statistics Bureau of Bengku. These data were analyzed using SWOT analysis method
Faktor-Faktor Yang Mempengaruhi Brand Switching Dalam Pembelian Produk Smartphone (Studi pada Pelanggan Duta Ponsel Bengkulu) Rinto Noviantoro; Ahmad Soleh; Tri Ayu Mardhatillah
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 22 No 1 (2020): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

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ABSTRACT The purpose of this study was to analyze the factors that affect brand switching in the purchase of smartphone products of the customers of Duta Ponsel Bengkulu .The sample in this study were 100 customers who did a smartphone purchase at Duta Ponsel Bengkulu. The sampling technique of the research is accidental sampling technique. While the data collection was done using questionnaires and analytical methods which employed multiple linear regression, test of determination and hypothesis testing. From the results of the calculation of multiple linear regression equations, it can be seen that X1 (consumer dissatisfaction), X2 (looking for variations) X3 (price) and X4 (competitor advertisements) have an influence on brand switching (Y), with the results of regression tests: Y = 0.368 + 0.238 X1 + 0,326 X2 + 0,405X3 + 0,389X4. The coefficient of determination test results by 0.543. This means that X1 (consumer dissatisfaction), X2 (looking for variations), X3 (price) and X4 (competitor advertisements) have contributed to brand switching (Y) of 54.3% while the remaining 45.7% is influenced by other variables which were not examined in this study. Based on the results of testing the hypothesis with the F test, the hypothesis is made to prove the influence of X1 (consumer dissatisfaction), X2 (looking for variations), X3 (price) and X4 (competitor advertisements), together against Brand switching (Y) because of the significance value at 0,000 <0.05. Based on the results of testing with the t test, the hypothesis is made to prove there is influence. The test results for variable X1 (consumer dissatisfaction) showed a significance value of 0.004 <0.05. Variable X2 (Looking for variation) shows a significance value of 0.001 <0.05. Variable X3 (Price) shows a significance value of 0.002 <0.05 and Variable X4 (Competitor Ads) shows a significance value of 0,000 <0.05. Because the significance value is less than 0.05, so H0 is rejected and Ha is accepted. This means that X1 (Consumer Dissatisfaction), X2 (looking for variations) and X3 (Price) have significant effects on Brand switching (Y). ABSTRAK Bagi produsen hal ini menjadi beban karena tingkat persaingan pelaku bisnis ponsel pintar semakin tinggi. Kondisi ini menyebabkan perusahaan harus berlomba-lomba menciptakan inovasi untuk menarik konsumen dan menerapkan strategi untuk mempertahankan pelanggan. Tujuan penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi brand switching dalam pembelian produk smartphone pada pelanggan Duta Ponsel Kota Bengkulu. Sampel dalam penelitian ini adalah 100 orang pelanggan yang melakukan pembelian smartphone pada Duta Ponsel Kota Bengkulu.Teknik pengambilan sampel adalah teknik accidental sampling. Pengumpulan data menggunakan kuesioner dan metode analisis yang digunakan adalah regresi linier berganda, uji hipotesis dan analisis determinasi. Dari hasil perhitungan persamaan regresi linier berganda dapat diketahui bahwa X1 (ketidakpuasan konsumen), X2 (mencari variasi) X3 (harga) dan X4 (iklan pesaing) mempunyai pengaruh terhadap brand switching (Y), dengan hasil uji regresi : Y = 0,368 + 0,238X1 + 0,326 X2 + 0,405X3+ 0,389X4. Hasil uji koefesien determinasi sebesar 0,543. Hal ini berarti bahwa X1 (ketidakpuasan konsumen), X2 (mencari variasi), X3 (harga) dan X4 (iklan pesaing) memiliki kontribusi terhadap brand switching (Y) sebesar 54,3 % sedangkan sisanya 45,7% dipengaruhi oleh variabel-variabel lainnya yang tidak diteliti dalam penelitian ini. Berdasarkan hasil pengujian hipotesis dengan uji F, hipotesis yang dibuat membuktikan ada pengaruh X1 (ketidakpuasan konsumen), X2 (mencari variasi), X3 (harga) dan X4 (iklan pesaing), secara bersama-sama terhadap Brand switching (Y) karena nilai signifikansi sebesar 0,000 < 0,05.Berdasarkan hasil pengujian dengan uji t, hipotesis yang dibuat membuktikan ada pengaruh. Hasil pengujian untuk variabel X1 (ketidakpuasan konsumen)menunjukkan nilai signifikansi sebesar 0,004 < 0,05. Variabel X2 (Mencari variasi)menunjukkan nilai signifikansi sebesar 0,001 < 0,05. Variabel X3 (Harga )menunjukkan nilai signifikansi sebesar 0,002 < 0,05 dan Variabel X4 (Iklan Pesaing)menunjukkan nilai signifikansi sebesar 0,000 < 0,05. Karena nilai signifikansi lebih kecil dari 0,05, maka H0 ditolak dan Ha diterima. Artinya X1 (Ketidakpuasan konsumen), X2 (mencari variasi ) dan X3 (Harga ) memiliki pengaruh yang signifikan terhadap Brand switching (Y).
ANALISIS REALISASI ANGGARAN PEMBINAAN KEMANDIRIAN UNTUK WARGA BINAAN PEMASYARAKATAN (WBP) DI LEMBAGA PEMASYARAKATAN (LAPAS) KELAS IIA BENTIRING KOTA BENGKULU Rinto Noviantoro
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v4i1.2184

Abstract

Abstrak: Anggaran alat untuk perencanaan atas aktifitas sektor publik dengan merealisasikan anggaran tersebut agar anggaran tidak lebih besar dari realisasi maka akan menghasilkan pengelolaan keuangan yang benar-benar mencerminkan kepentingan secara efesien, efektif dan bertanggungjawab. Tujuan dari penelitian ini untuk mengetahui anggaran dan realisasi efesiensi atau tidak efesiensi pada Lembaga Pemasyarakatan (LAPAS) Kelas IIA Bentiring Kota Bengkulu khususnya pada bidang Pembinaan Kemandirian. Rumusan masalah yang akan diangkat dalam penelitian ini adalah bagaimana realisasi anggaran pada Lembaga Pemasyarakatan (LAPAS) Kelas IIA Bentiring Kota Bengkulu, Metode pengumpulan data yang digunakan yaitu dokumentasi, sedangkan metode analisis yang digunakan dengan menggunakan metode Perbandingan selisih antara anggaran dan realisasi untuk menentukan efesiensi atau tidak efesiensi.Kata kunci : Anggaran, Efesiensi, Lembaga Permasyarakatan, Tidak Efesiensi
ANALISIS FAKTOR NISBAH DAN FAKTOR SUKU BUNGA RATA-RATA KREDIT MODAL KERJA BANK KONVENSIONAL YANG MEMPENGARUHI JUMLAH PEMBIAYAAN BAGI HASIL PADA BANK DAN UNIT USAHA SYARIAH DI INDONESIA PERIODE 2005 SAMPAI 2010 Rinto Noviantoro
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 4 No 1 (2016)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (683.513 KB) | DOI: 10.37676/ekombis.v4i1.154

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Rinto Noviantoro; This study aims to determine how big the analysis of each factor, both of ratio and interest rates affect the amount of financing for the results at the Islamic Bank for the period 2005 to 2010.Metode analysis used a correlation method. The variables studied were the profit sharing ratio is rightfully bank and interest rate factor The results showed that the variables used are ratio and interest together can influence the variable amount of financing for the results. From the results if the data  is  not  there  multikolineraritas,  the  heterokedastilitas,  there are  positive  auto  and  normal distribution of data Keywords: Ratio, lending and financing for the results.
ANALISIS PENGARUH PENGUMUMAN BOND RATING TERHADAP RETURN SAHAM PERUSAHAAN DI BURSA EFEK JAKARTA PERIODE 2012-2014 Rinto Noviantoro
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 5 No 1 (2017)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.469 KB) | DOI: 10.37676/ekombis.v5i1.334

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Rinto Noviantoro: The purpose of this study to examine the impact of the announcement of bond rating on stock returns prior (the announcement of bond rating), stock return on day (bond rating announcement). Data used are daily stock return by Jakarta Stock Exchange (JSE), bond rating announcement by PT. PEFINDO, and firm are listing in Jakarta Stock Ekchange between 2012 to 2014. This research using 29 emitens as the sample bosed on purposive sampling. This data are analyzed with paired sample t-test and Oneway ANOVA.The analysis indicates that : (1) the defference are not significant between stock return an day bond rating announcement with before day bond rating announcement, (2) the difference are not significant between stock return on day bond rating announcement with after day bond rating announcement, (3) the difference are significant between stock return before bond rating announcement with after bond announcement (4) avarage stock return on day, before and after bond rating announcement are not significant differences.Key words: Obligasi, Return Saham
PENGARUH MURABAHAH DAN STRUKTUR MODAL SENDIRI TERHADAP IMBAL HASIL STUDI PADA BPR SYARIAH DI PULAU JAWA Rinto Noviantoro; Umar Purwoko
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 5 No 2 (2017)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1247.659 KB) | DOI: 10.37676/ekombis.v5i2.385

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Rinto Noviantoro, Umar Purwoko; This research was aimed to determine the effect of growth and equity financing murabahah about returns in the form of return on assets in the Bank's Credit Rakyar Sharia (SRB) in the island of Java in the period quartalan ie Balance Sheet reporting period March 2011 s / d in December 2012 were published. The hypothesis testing using multiple linear test that examines the effect between murabaha and growth equity capital structure as an independent variable to variable yields as dipenden. Secondary Data collection method is by using quantitative analysis. Test statistics using Classical Test assumptions. The results of this study indicate that the murabahah and equity capital structure significantly influence yield, whereby the different results that the growth murabaha significant negative effect on BPR Syariah then capital structure itself significant positive effect on the yield on Syariah BP.Key Words:  Murabahah  , Own Capital Structure , and yields
HUBUNGAN CUSTOMER VALUE DENGAN KEPUTUSAN PENGAMBILAN KREDIT PADA PT. SMS FINANCE BENGKULU Herli Widani; Rinto Noviantoro
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 6 No 1 (2018)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.922 KB) | DOI: 10.37676/ekombis.v6i1.459

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Herli Widani, Rinto Noviantoro; This study aims to determine the relationship between customer value and decision for withdrawal of credit in PT. SMS Finance Bengkulu. The analysis method was used Spearman Rank correlation and hypothesis test.Based on the calculation of correlation coefficient, the value of rho count (ρ) of 0.829 is in the correlation coefficient interval between 0.800-1000, the level of relationship is very strong, it means that the relationship between customer value and the decision of withdrawal of credit in PT. SMS Finance Bengkulu is very strong. Based on hypothesis test rho value calculated rho table (0.829> 0.364) so that Ho is rejected and Ha is accepted, it means that there is a significant relationship between customer value and the decision for withdrawal credit in PT. SMS Finance Bengkulu.Key Words: Customer Value, Keputusan Pengambilan Kredit.
Analisis Penentuan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Dasar Penetapan Harga Jual Pada Usaha Tempe Makmur Yaya Tebeng Kota Bengkulu Niken Faradela; Ida Anggriani; Rinto Noviantoro
Jurnal Media Wahana Ekonomika Vol 18, No 4 (2022): Jurnal Media Wahana Ekonomika, Januari 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v18i4.7445

Abstract

ABSTRAK Permasalahan yang terjadi pada Usaha Tempe Makmur Yaya Tebeng Kota Bengkuluadalah masihkelirudalamperhitungankarenamasihadabiayaoverhead pabrik yang belum di perhitungkandalampenentuanhargapokokproduksi.Tujuandaripenelitianiniadalahmengetahuiperhitunganhargapokokproduksidalampenentuanhargajualpada Usaha Tempe MakmurYayaTebeng, Bengkulu.Metode yang digunakandalampenelitianiniadalahmetodedeskriftifkuantitatifmenggunakanalatataumetodefull costing danpenentuanhargajualmenggunakanmetodefull plus pricing.Berdasarkanperhitunganhargapokokproduksi yang dilakukanusahatempe makmur Yayahargapokokproduksiperbuahpadatahun 2019 adalahsebesar Rp.3.531, padatahun 2020 sebesar Rp.3.490danpadatahun 2021 adalahsebesar Rp.3.492.sehinggaLaba yang diperolehtahun 2019 sebesarRp.1.469perbuah, tahun 2020 sebesar Rp.1.510perbuahdanpadatahun 2021 sebesar Rp.1.508perbuah.SedangkanBerdasarkanperhitunganhargapokokproduksimenggunakanmetodefull costing hargapokokproduksitempeperbuahtahun 2019 adalahsebesarRp. 3.556, tahun 2020 sebesar Rp.3.559 danpadatahun 2021 adalahsebesarRp. 3.560. sehinggalaba yang diperolehpadatahun 2019 sebesar Rp.1.444 perbuah, tahun 2020 sebesar Rp.1.441perbuahdanpadatahun 2021 sebesar Rp.1.440perbuah. Denganpenetapanhargajualsebesar 25% darihargapokokproduksi.Terdapatselisihperhitunganhargapokokproduksiantaraperhitunganpabrikdenganperhitungandenganmetodefull costingkarenapadaperhitunganpabriktidakmemasukanbiayaoverhead pabrik.Kata Kunci :Harga Pokok Produksi, Penentuan harga jual ABSTRACT The problems that occuredat TempeMakmur Yaya business were still mistakenly in calculation because there are still overhead costs that have not been calculated in determining the cost of production. The purpose of this study is to find out the calculation of the cost of production in determining the selling price at the Tempe MakmurYaya Tebengbusiness, Bengkulu. The method used in this study is a quantitative descriptive method by using the full costing method and determining the selling price using the full plus pricing method.Based on the calculation of the cost of production carried out by the Tempe Makmur Yaya business, the cost of production per piece in 2019 was 3,531 IDR, 3,490 IDR in 2020 and 3,492 IDR in 2021. Thus, the profit earned in 2019 was 1,469 IDR per pieces, 1,510 IDR per piece in 2020 and 1,508 IDR per piecein 2021. Meanwhile, based on the calculation of the cost of production using the full costing method, the cost of production of tempe per piece in 2019 is 3,556 IDR, 3,559 IDR in 2020and 3,560 IDR in 2021. So that, the profit earned in 2019 was 1,444 IDR per piece, 1,441 IDRper piece in 2020 and 1,440 IDRper piecein 2021.With the determination of the selling price of 25% of the cost of production, there is a difference in the calculation of the cost of production between the factory calculations and the calculations using the full costing method because the factory calculations do not include overhead costs.Keywords:Cost of Production, Determination of the selling price