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All Journal Jurnal Ilmu Manajemen Mulawarman (JIMM) Jurnal Ilmu Akuntansi Mulawarman (JIAM)
Anis Rachma Utary
Fakultas Ekonomi Dan Bisnis Universitas Mulawarman Samarinda, Indonesia
Economics, Econometrics & Finance

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Analisis Jaringan Kerja Dengan Metode Critical Path Method (CPM) Pembangunan Rumah Type 36 Pada PT. Arisko Di Sambutan Samarinda Muhammad Rhino Rakadhipa; Anis Rachma Utary; Rizky Yudarrudin
Jurnal Ilmu Manajemen Mulawarman (JIMM) Vol 3, No 4 (2018): November
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jimm.v3i4.2392

Abstract

Muhammad Rhino Rakadhipa, 2017. Analysis Network Work With Critical Path Methode (CPM) Development of House of Type 36 at PT. Arisko in Greeting of Samarinda. Under direction of: Mrs. Hj. Anis Rachma Utary and Mr. Rizky Yudaruddin. This Research aim to know optimal 55 time workday development of house of type 36 woke up by PT. Arisko in Greeting of Samarinda. This Research use method of Critical Path Methode (CPM). Data in this research come from schedule is project of and RAB (Cost Estimate Expense) made by PT. Arisko. gathered to be Data to be analysed to use searched by last CPM of critical trajectory him use network activity, after obtained by maximum deadline of project hereinafter the project of quickened to use CPM. Pursuant to result of calculation use CPM, planning of time is project of development of house of type 36 by PT. Arisko have efficient enough. This matter seen from opportunity of attainment of time goals is solving of the project of which is expected by company that is 55 workday become 54 workday. But delay in solving of the project of development can overcome by using CPM. Result of calculation of CPM menunjukan old age the project of shorter that is 54 workday however requiring surcharger equal to Rp. 8.890.000,00 Keyword : Critical Path Method, Network Activity
Kinerja Manajemen Rantai Pasok Dan Strategi Informasi Pada Sweet Modern Bakery Devi Rizka Anggraini; Anis Rachma Utary; Maryam Nadir
Jurnal Ilmu Manajemen Mulawarman (JIMM) Vol 3, No 2 (2018): Juni
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jimm.v3i2.1688

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana kinerja manajemen rantai pasokan dan informasi strategi di Sweet Modern Bakery. Penelitian ini tergolong penelitian kualitatif menggunakan data primer dari wawancara dan observasi langsung, dan data sekunder dari referensi dan data pemasok untuk bekerja sama dengan toko roti modern. Hasil dari penelitian ini menemukan aliran manajemen rantai pasokan yang diprakarsai oleh pemasok bahan baku utama. bahan, yaitu tepung, gula, dan mentega. Proses selanjutnya adalah proses produksi yang dilakukan oleh Sweet Modern Bakery dengan menggunakan tiga bahan baku utama, yang kemudian produk tersebut akan dikirim ke distributor serta beberapa outlet ritel yang telah bekerja sama. Strategi informasi yang digunakan telah berjalan dengan baik dengan menggunakan perangkat telekomunikasi atau komunikasi langsung pada aliran proses manajemen rantai pasokan 
ANALISIS PENENTUAN HARGA POKOK PESANAN CATERING PADA CV SURYA BOGA MANDIRI DI BONTANG Desi Megawati; Anis Rachma Utary; Salmah Pattisahusiwa
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 4, No 1 (2019): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v4i1.3511

Abstract

This research aims to analysis job order cost determination which decided by CV Surya Boga Mandiri catering is higher or lower than job order cost method with full costing approach. The data analysis method used in this study is the descriptive comparative method with analysis tools that is job order costing method with full costing approach.Based on the result of this research, the cost of order according to the company amounted to Rp11.855.625. Meanwhile, according to the cost of order method with full costing approach is Rp12.919.355. There is a difference of calculation amount to Rp1.063.730. This difference lies in the charged of manufacturing overhead rates. The company imposes manufacturing overhead rates too low because the fare is not determined based on actual calculations and is considered appropriate. Furthermore there are elements of manufacturing overhead rates which are not charged by the company such as the cost of buildings, equipments and vehicles depreciation. Manufacturing overhead rates fare which is charged by the company amounted to 25% based on the company's estimate and considered to be appropriate or compatible to cover the manufacturing overhead rates on each order. While the fare of manufacturing overhead rates according to the result of the analysis is 37,84% of the total rates of raw materials on the collection of manufacturing overhead rates which actually occured. It can be concluded that the determination on cost of grilled goat orders which seted by CV Surya Boga Mandiri catering is lower than the job order cost with full costing approach.Keywords : Job order cost, full costing.
Pengaruh Anggaran Berbasis Kinerja Terhadap Peningkatan Kinerja Aparatur Pemerintah Daerah (Studi Pada Dinas Sosial Provinsi Kalimantan Timur) U'ah Ganda Fratiwi; Anis Rachma Utary; Irwansyah Irwansyah
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 4 (2018): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i4.3330

Abstract

U'ah Ganda Fratiwi, budget influence based on performance toward increasing local goverment agencies performance (study on social department of East Kalimantan Province). Supervised by Mrs. Anis Rachma Utary and Mr. Irwansyah.         The purpose of this research is to know budget influence based on performance toward increasing local goverment agencies performance on social department of East Kalimantan Province.This research is quantitative research. The data was taken is primer data used likert scale. Respondences in this research are civil goverment in the part of financial management. Independent variable in this research is budget based on performance (x) and dependent variable is local government agencies performance (y). The analysis instrument in this research was used partial least square as analysis instrument.                  Based on result of the research can concluded that budget variable based on performance have positive influence and significance toward increasing local goverment those are 56,7% and the balance are 43,3% was influence by another variable thet is not exist in this research.
Co-Authors Desi Megawati Devi Rizka Anggraini Irwansyah Irwansyah Maryam Nadir Muhammad Rhino Rakadhipa Rizky Yudarrudin Salmah Pattisahusiwa U'ah Ganda Fratiwi