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All Journal Katalogis JAM : Jurnal Aplikasi Manajemen International Research Journal of Business Studies (E-Journal) MABIS: Manajemen dan Bisnis Jurnal Ilmu Manajemen Universitas Tadulako (JIMUT) International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Abdimas Bina Bangsa Jurnal Pengabdian Kepada Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Tourism Economics and Policy Batara Wisnu : Indonesian Journal of Community Services Tadulako International Journal of Applied Management (TaJAM) AGROLAND: The Agricultural Sciences Journal Sasambo: Jurnal Abdimas (Journal of Community Service)
NURDIN, DJAYANI
Fakultas Ekonomi Universitas Tadulako
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Journal : Katalogis

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PENERAPAN METODE ACTIVITY BASED COSTING (ABC) UNTUK MENINGKATKAN KEAKURATAN PERHITUNGAN BEBAN POKOK PENYELENGGARAAN PENDIDIKAN PADA UNIVERSITAS SINTUWU MAROSO Raimanu, Gusstiawan; Nurdin, Djayani; Kasim, Muh. Yunus
Katalogis Vol 6, No 3 (2018)
Publisher : Katalogis

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Abstract

Penelitian ini bertujuan untuk meningkatkan keakuratan perhitungan beban pokok penyelenggaraan pendidikan pada masing-masing program studi di Universitas Sintuwu Maroso melalui penerapan metode sistem akuntansi manajemen kontemporer Activity Based Costing (ABC). Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Data dikumpulkan melalui wawancara, observasi dan analisis dokumen universitas terkait dengan penelitian. Data tersebut kemudian dianalisis dengan menggunakan metode ABC yang diawali dengan me-review sistem manajemen keuangan perguruan tinggi, identifikasi proses bisnis dan aktivitas, identifikasi cost component, penentuan cost driver, dan mengalokasikan institution overhead cost ke masing-masing aktivitas serta menghitung besarnya total cost dan variansi biaya antara metode existing terhadap metode ABC. Hasil penelitian memperoleh besaran beban pokok penyelenggaraan pendidikan di Universitas Sintuwu Maroso tahun 2015-2016 berdasarkan metode ABC per semester adalah sebesar Rp5.871.039.799. Penerapan metode ABC telah mampu mengalokasikan biaya aktivitas pada masing-masing program studi secara tepat berdasarkan konsumsi masing-masing aktivitas serta dapat meningkatkan keakuratan perhitungan beban pokok per semester masing-masing program studi dengan terdeteksinya distorsi biaya berupa over/under costing dari metode existing yang diterapkan selama ini.
ANALISIS PENGUMUMAN PEMBAGIAN DIVIDEN TERHADAP HARGA SAHAM DAN ABNORMAL RETURN PADA INDUSTRI MANUFAKTUR DI BURSA EFEK INDONESIA R. Nalole, Utami Parfitasari; Nurdin, Djayani; Kasim, Muhammad Yunus
Katalogis Vol 6, No 8 (2018)
Publisher : Katalogis

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Abstract

The study intends to determine and analyze the average difference of stock price and abnormal return before and after dividend announcement in manufacture industry on Indonesia stock exchange in the period of 2012-2016. Secondary data is used with event study method, in this case is the announcement of dividend share. Population consist of 128 companies listed on Indonesia stock exchange in 2012-2016. Sampling technique used is purposive sampling to select 10 companies as sample. Data analysis technique is paired sample t-test with 10 observation days; 5 days before and 5 days after the dividend announcement date. The test results indicate that there is no significant difference between the average stock price and abnormal return before and after dividend is announced.
ANALISIS TEKNIKAL HARGA SAHAM PADA PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Susanti, Nuraidah Puput; Nurdin, Djayani; Kasim, Muh. Yunus
Katalogis Vol 6, No 9 (2018)
Publisher : Katalogis

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Abstract

This study aims to find out and analyze stock price movements and the application of ARIMA & ARCH / GARCH models in state-owned enterprises listed on Indonesia Stock Exchange. This research is a descriptive study with a quantitative approach. Data is collected through a list of stock prices for each company as many as 19 companies from January 2015 to December 2017 at www.idx.co.id. The data is analyzed by charting the stock price movements then describing the factors that influence the rise and fall of stock prices. After that, modelling is carried out based on data. The results show that the average stock price movements in 2015 decreased due to global economic conditions such as the weakening rupiah exchange rate against the US dollar, the decreasing  price of coal and nickel commodities, falling demand for imported raw materials from China, rising world oil prices, company policies in expansion, and government policies in the infrastructure sector. In 2016, the stock price movement rose again because the global economy is getting better and the average stock price movements tended to be stable in2017. The model used in stock price determination in companies such as PGAS, BBRI, and BMRI is the ARIMA model (1,0,1), which is sufficient to be used at the stock price when the normality requirements are met. While the stock prices of PTBA, ANTM, TINS, KRAS, SMBR, SMGR, INAF, KAEF, ADHI, WIKA, PTPP, GIAA, TLKM, JSMR, BBNI, and BBTN companies use GARCH models (1,0,1) which indicate volatility in the data that causes an error contains homoskedasticity and results in the failure to meet normal requirements on the model.
Co-Authors Abdul Hayat Aldi Juliart Putra Tayaya Anisah Anisah Anita Rahmawati Anita Rahmawati Annisa Savira Asngadi Asngadi Bakri Hasanuddin BIDIN, CICI RIYANTI K Cici Rianty K. Bidin Dody Prasetyo Elimawati Rombe Erwan Sastrawan Faisal, H. Muh. Farit Farit Fatlina Zainudin Fera Gusstiawan Raimanu Haidir, Sri Wulandari Hatma Hatma Husnah Husnah Husnah Husnah Husnah Ika Barokah Suryaningsih Intan Nurul Awwaliyah Juliana Kadang Krisnamurti, Reza Mahendra Latifah, Ayi Lisdawati Lisdawati Lisdawati Lisdawati Mahardika, Shopia Moh, Husnah Mohammad Ega Nugraha Mohammad Nofal Muh Faisal MUH. YUNUS KASIM, MUH. YUNUS KASIM Muhamad Yunus Kasim Muhammad Aldi Muhammad Riswandi Palawa Muhammad Yunus Kasim Munawarah Munawarah, Munawarah Muslimin MUSLIMIN Palit, Graciella Jevandra Prasetia, Tadir Eko R. Nalole, Utami Parfitasari Risnawati Risnawati Selvi Marcellia Suhatman, Suhatman Sumani . Surayya SURAYYA Susanti, Nuraidah Puput Tuti Haryanti, Tuti Vitayanti Fattah Wahyuningsih Wahyuningsih WILDA YANTI