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Ekobis: Jurnal Ilmu Manajemen dan Akuntansi
Published by Universitas Boyolali
ISSN : 25023055     EISSN : 26221756     DOI : https://doi.org/10.36596/ekobis
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekobis diterbitkan oleh Fakultas Ekonomi Universitas Boyolali secara berkala (setiap 6 bulan) pada bulan Juni dan Desember dengan tujuan untuk menyebarluaskan informasi tentang Ilmu Manajemen dan Akuntansi berupa kajian konseptual dan hasil penelitian.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 13 Documents
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Search results for , issue "Vol 9 No 2 (2021)" : 13 Documents clear
PENERAPAN ACTIVITY BASED COSTING PADA TARIF JASA RAWAT INAP DI RSUI BANYU BENING BOYOLALI TAHUN 2020 Teguh Priyono; Alean Kistiani Hegy Suryana; Andria Referli
EKOBIS Vol 9 No 2 (2021)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v9i2.640

Abstract

The background of this research is that hospitals related to cost of goods are still struggling with the traditional cost system, the cost of the resulting product provides distorted production cost information, both under and over costing, thus affecting the determination of hospitalization rates. As an anticipation, it can be implemented to calculate the cost of products or services using Activity Based Costing (ABC). Research method: This research is a type of comparative research. The subjects in this study were RSUI Banyu Bening Boyolali, as for the object of research, namely the determination of inpatient room rates at the Banyu Bening Boyolali Hospital and the determination of inpatient room rates based on the ABC method. The data were obtained through interviews and based on the financial statements of the hospital. The data analysis technique is descriptive analysis technique through a comparative approach. The results of the study reflect that the calculation using the ABC method found 6 treatment classes experienced over cost and 1 treatment class experienced under cost. The underlying factor is the imposition of overhead costs on each product. In the traditional cost accounting method, the overhead costs for each product are concentrated in one of the cost drivers. This has an impact on the distortion of overhead costs. While the Activity Based Costing (ABC) method, overhead costs are charged to each cost driver. In the end, the Activity Based Costing (ABC) method is able to allocate the cost of activities in each treatment room accurately according to the consumption of each activity.
INVESTIGASI TINGKAT EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA MAGELANG TAHUN 2017-2020 Nayla Salsabila; Octavia Lhaksmi Pramudyastuti
EKOBIS Vol 9 No 2 (2021)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v9i2.690

Abstract

Pendapatan Asli Daerah (PAD) adalah pendapatan daerah yang berasal dari hasil pajak daerah, hasil retribusi daerah, hasil pengelolaan kekayaan daerah yang dipisahkan, dan lain-lain. Tujuan dari penelitian ini adalah untuk mengetahui tingkat efektivitas dan kontribusi yang diperoleh dari pajak hotel terhadap PAD di Kota Magelang tahun 2017-2020. Metode analisis yang digunakan adalah deskriptif kualitatif, yaitu menganalisis tingkat efektivitas dan kontribusi data yang berasal dari realisasi Pajak Hotel Kota Magelang Tahun 2017-2020. Hasil penelitian menunjukkan bahwa efektifitas Pajak Hotel Tahun 2017-2020 terhadap Pendapatan Asli Daerah selalu tidak stabil secara persentase tetapi realisasinya selalu melebihi target yang ditentukan .Kontribusi Pajak Hotel untuk tahun 2017-2020 termasuk dalam kriteria l sangat ess kontribusi terhadap Pendapatan Sendiri lokal yang ditunjukkan tingkat kontribusi tidak pernah mencapai 10% karena angka target Pemerintah Daerah Kontribusi Pajak Hotel ini sangat kecil dibandingkan dengan angka keseluruhan Pendapatan Asli Daerah Kota Magelang.
ANALISIS AKURASI MODEL ZMIJEWSKI, SPRINGATE, OLHSON DAN GROVER UNTUK MEMPREDIKSI FINANCIAL DISTRESS KLUB SEPAK BOLA Anasia Fathiyati Mutoharoh; Andria Referli; Milka Susana Theorupun
EKOBIS Vol 9 No 2 (2021)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v9i2.729

Abstract

Financial distress is a condition where the company's financial performance declines which is indicated by negative net income accompanied by an increase in total liabilities. To avoid bankruptcy, it is necessary to have a prediction analysis of financial difficulties. The purpose of this study is to examine which financial difficulty prediction model is the most accurate to be applied to clubs that have joined in the Uefa Champions League. Determination of the research sample using purposive sampling method with a population of 93 European Champions League clubs for the 2011 - 2020 season for the 2016 - 2020 research period and obtained as many as 80 samples and grouped into two categories, namely financial distress and non-financial distress. The data analysis method is using the model accuracy test by comparing the results of the prediction model calculations with the sample categories and considering the results of the type I and II error levels. The error rate I is generated from the sum of prediction errors which in fact experience financial distress but the prediction results are non-financial distress and vice versa for type II error. The results of this study indicate that the Zmijewski model is the model with the highest level of accuracy for predicting the financial distress of football clubs that have competed in the Uefa Champions League with an accuracy rate of 71% with type I error of 44.83% and error type II of 19. 61%.

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