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All Journal KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi
Wiralaga, Harby R
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENERAPAN ACTIVITY BASED COSTING TERHADAP TINGKAT AKURASI PERHITUNGAN HARGA POKOK PRODUKSI PADA PT TONGGAK AMPUH BATURAJA DI KABUPATEN OGAN KOMERING ULU Pratama, Aldi Yudha; Anwar, Yuniarti; Wiralaga, Harby R
KOLEGIAL Vol 11 No 2 (2023): Juli-Desember
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v11i2.248

Abstract

This research is entitled Analysis of the Application of Activity Based Costing to the Accuracy of Calculation of Cost of Production at PT Tonggak Ampuh Baturaja in Ogan Komering Ulu Regency. The formulation of the problem in this study is how to apply activity based costing to the level of accuracy in calculating the cost of production at PT Tonggak Ampuh Baturaja in Ogan Komering Ulu Regency. In this study using descriptive methods with data collection techniques by means of observation, interviews, documentation and literature study. The analysis technique used in this research is quantitative data analysis technique using activity based costing method. Based on the results of the research, the calculation of the cost of goods sold by the company does not explain in detail the imposition of the cost of production. Factory overhead costs are not allocated to each product in real terms but only use one cost driver. If it is seen from the cost of production which is calculated based on the activity based costing method and the company's method in 2022, the product has a cost difference from the company's method. This is because the charging of overhead costs in the activity based costing method is charged according to the activities consumed by the product, while the company's method of charging overhead costs is proportional to the number of units produced
ANALISIS KREDIT BERMASALAH TERHADAP PROFITABILITAS PADA PT BANK PERKREDITAN RAKYAT UTOMO MANUNGGAL SEJAHTERA SUMATERA SELATAN Ngadi, Setiawan; Anwar, Yuniarti; Wiralaga, Harby R
KOLEGIAL Vol 12 No 1 (2024): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v12i1.265

Abstract

The purpose of this study was to determine the non-performing loans on profitability at PT Bank PerkreditanRakyat Utomo Manunggal Sejahtera, South Sumatra. The data analysis technique used in this study usedqualitative and quantitative analysis. The data obtained using the case study method through two types ofdata, namely primary data which is data obtained directly from data sources with direct observation ofsecondary data which is supporting data obtained from other sources or through other intermediariesrelated to research. Based on the results of calculations from the analysis of non-performing loans (NonPerforming Loans) on profitability as measured by Return On Assets and Return On Equity at PT Bank Perkreditan Rakyat Utomo Manunggal Sejahtera South Sumatra during 2016 to 2020 it can be concludedthat non-performing loans (Non Performing Loans)) has an effect on Return On Assets (ROA) and Return OnEquity (ROE). This is evidenced by the increase in the ratio of non-performing loans (Non Performing Loans)in 2018 by 0.01% (from NPL in 2017 of 0.25% to 0.26% in 2018), in 2019 an increase of 0.34% (from NPL in2018 was 0.26% to 0.60% in 2019) and 2020 increased by 0.64% (from NPL in 2019 of 0.60% to 1.24% in2020) which resulted in a decrease in the Return On ratio Assets (ROA) in 2018 was 0.01% (from ROA in 2017of 3.51% to 3.50% in 2018), in 2019 decreased by 1% (from ROA in 2018 of 3.50% to 2 .50% in 2019) and2020 decreased by 0.26% (from ROA in 2019 of 2.50% to 2.24% in 2020) and resulted in the Return OnEquity (ROE) ratio in 2018 decreasing by 1, 55% (from ROE in 2017 of 35.22% to 33.67% in 2018), in 2019decreased by 9.29% (from ROE in 2018 of 33.67% to 24.38% in 2019) and in 2020 decreased by 5.46% (da riROE in 2019 of 24.38% to 18.92% in 2020) which shows that the occurrence of non-performing loans (NonPerforming Loans) causes the profit obtained from the proceeds of asset funding to decrease because banksdo not get interest on loans disbursed, with If the profit is reduced then the amount of bank capital does notincrease because one of the components of capital is the bank's profit
ANALISIS ANGGARAN BIAYA TERHADAP EFISIENSI BIAYA PADA POKTAN SULTAN KUTO PADANG DI DESA BANDAR AGUNG KABUPATEN OKU Andhika, Ryan; Anwar, Yuniarti; Wiralaga, Harby R
KOLEGIAL Vol 12 No 2 (2024): Juli-Desember
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v12i2.326

Abstract

The aim in this research is to find out whether the budget is efficient or not at the Sultan Kuto PadangPoktan in Bandar Agung Village, OKU Regency. The method used is the descriptive method usingobservation, documentation and interview data collection techniques. The data analysis technique used isQualitative analysis and Quantitative analysis, namely data obtained using quantitative descriptivetechniques which provide objective observation results on data obtained using a simple formula researchmodel for efficiency ratios and efficiency assessment criteria.After conducting research, it was found thatthe results of the 2019 Budget analysis of IDR 1,155,924,600.00 were realized at IDR 1,016,766,200.00, thisshows that there was a cost efficiency of IDR 139,158,400.00 or a percentage of 87%. Meanwhile, in the2020 budget, Rp. 881,375,180.00 was realized at Rp. 751,774,930.00 and showed an increase in efficiency ofRp. 129,600,250.00 or a percentage of 85%. The 2021 budget cost of IDR 1,023,429,440.00 was realized atIDR 819,976,296.00 and showed an increase in efficiency of IDR 203,453,144.00 or apercentage of 80%. Andthe 2022 budget of IDR 1,086,299,125.00 was realized at IDR 870,103,730.00 and showed an increase inefficiency of IDR 216,195,395.00 or a percentage of 80%.
Co-Authors Andhika, Ryan Anwar, Yuniarti Ngadi, Setiawan Pratama, Aldi Yudha