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<![CDATA[BREAK EVEN POINT ANALYSIS OF BUDGETING SYSTEM UD. BAROKAH TANI IN KABUPATEN BREBES ]]>
<![CDATA[Purwanto, Medi Tri]]>
<![CDATA[ PERMANA Vol 4, No 1 (2012): Agustus ]]>
Publisher : <![CDATA[PERMANA ]]>
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<![CDATA[The purpose of this study is (1) To determine whether the total sales value at UD. Barokah Tani in Kabupaten Brebes is located at the level of the break even point . (2) To determine whether the percentage decline in the value of total sales of the company can be tolerated so as not to experience losses (margin of safety) and are under contribution ratio . (3) To determine whether the change in the value of total sales has a positive effect on corporate earnings changes The research method used is a case study at UD. Barokah Taniin Kabupaten Brebes, while the formula used to test the hypothesis Break Even Point, Margin Of Safety, Contribution Margin Ratio, Degree Of Operation Ratio. From the results of this analysis can be concluded as follows : (1) The companys total sales value is greater than the value of sales at the level of the break even point. It can be shown from the comparison table between the total value of sales by value of sales at the break even point. The average sales total is Rp 2,113,954,400.00 while the average level of sales at the break even point is Rp 1,999,576,794.00. So the first hypothesis which states that the value of the companys total sales were above the level of sales at the break even point. (2) Margin Of Safety Ratio corporate average smaller than the Contribution Margin Ratio corporate average margin of safety ie the average is at 5.52 % while the Contribution Margin Ratio is average by 85.85 %. So the second hypothesis which states that the Margin of Safety Ratio under the Contribution Margin Ratio is received. (3) Degree of Operation Leverage (DOL) for the lowest company high of 14.79 and 20.25 (positive). Means the third hypothesis which states that the value of sales of a positive effect on operating income is received. Based on the conclusions that can be implied as follows : (1) In the work plan and budget necessary to complete the companys profit analysis break even point, because by using the break even point analysis can be known relationship between the magnitude of the cost, selling price, the value of sales and profits to be planned for the coming time. (2) Companies need to maintain and even increase the value of sales by expanding the area of marketing, both domestically and abroad. This meant that the difference between the value of total sales by value of sales at the level of the break even point is larger, because the difference in value greater sales of the company can avoid impairment losses in case of sale of the company to the extent of security (Margin Of Safety). It also meant that the company can maintain the selling price has been achieved. Keyword : Break Event Point, Budgeting System]]>
<![CDATA[KAJIAN PENYESUAIAN TARIF RETRIBUSI BIDANG PERHUBUNGAN DI KABUPATEN BREBES ]]>
<![CDATA[Waskita, Jaka]]>;
<![CDATA[., Gunistiyo]]>;
<![CDATA[Faqihudin, M]]>;
<![CDATA[., Siswanto]]>
<![CDATA[ PERMANA Vol 4, No 1 (2012): Agustus ]]>
Publisher : <![CDATA[PERMANA ]]>
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<![CDATA[The purpose of this study is to examine the transportation sector levy rates in the Brebes District to be held adjustment, adjustment propose an alternative way of determining the transportation sector retribution rates based approach in line with the principles of economics, especially pricing of public services in order to reach all aspects: (i) the adequacy of revenues; (ii) the aspect of justice, (iii) economic efficiency, (iv) adininistrasi and political aspects, and (v) suitability as a source of local revenue. Way in which to determine the unit rates for each service users in accordance with the above criteria, based on consideration of: (i) estimate the economic capacity of the community, (ii) retribution rates other areas around it, (iii) to change based on inflation rates occurred in the area of ââBrebes district. Analysts levy rate adjustment is based on the assumption of using average inflation rate from 2003 to 2008 (5 years) is 8.94% per year. Keywords: Retribution, tariff adjustment, increase local revenue]]>
<![CDATA[PERILAKU HARGA SAHAM ( STUDI DAMPAK PENGUMUMAN DIVIDEND CUT DAN DIVIDEND OMISSION TERHADAP CUMULATIVE ABNORMAL RETURN DI BURSA EFEK INDONESIA) ]]>
<![CDATA[., Sunandar]]>;
<![CDATA[., Gunistiyo]]>
<![CDATA[ PERMANA Vol 4, No 1 (2012): Agustus ]]>
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<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui signifikansi pengaruh pengumuman Dividend cut dan Dividend omission terhadap Cumulative Abnormal Return (CAR) di Bursa Efek Indonesia (BEI), (2) Mengetahui perbedaan secara signifikan rata-rata Cumulative Abnormal Return (CAAR) sebelum dan sesudah pengumuman Dividend cut dan Dividend omission di Bursa Efek UIndonesia (BEI), (3) Mengetahui pemenuhan syarat efisiensi pasar modal bentuk setengah kuat secara informasi (semistrong-form informationally effecienct market) di Bursa Efek Indonesia (BEI). Hipotesis yang diuji (1) Terdapat Cumulative Abnormal return (CAR) yang signifikan pada hari-hari di sekitar pengumumkan Dividend cut dan Dividend omission di Bursa Efek Indonesia (BEI), (2) Tidak terdapat perbedaan yang signifikan rata-rata Cumulative Abnormal Return (CAR) sebelum dan sesudah perusahaan mengumumkan Dividend cut dan Dividend omission di Bursa Efek Indonesia (BEI), (3) Bursa Efek Indonesia sudah memenuhi syarat sebagai pasar modal yang efisien bentuk setengah kuat secara informasi (semistrong form informationally efficient market),. Metode analisis yang digunakan adalah (1) Alat analisis untuk menentukan signifikansi Cumulative Abnormal Return (CAR) saham di sekitar hari pengumuman Dividend cut dan Dividend ommision di Bursa Efek Indonesia (BEI) tahun 2005-2009 dengan One-sample t test, (2) Alat analisis untuk menguji perbedaan yang signifikan antara rata-rata Cumulative Abnormal Return (CAR) sebelum dan sesudah pengumuman Dividend cut dan Dividend omission di Bursa Efek Indonesia (BEI) tahun 2005-2009. Apabila data normal digunakan uji t (paired sample t test) dengan tingkat signifikansi α = 5% dan apabila data tidak normal digunakan uji peringkat bertanda Wilcoxon (Wilcoxon sign rank test) dengan tingkat signifikansi a = 5%. Berdasarkan hasil analisis data dapat disimpulkan tidak terdapat perbedaan yang signifikan antara cumulative abnormal return (CAR) sebelum dan sesudah pengumuman dividend cut dan dividend omission. Implikasinya adalah bahwa bagi investor yang ingin menanamkan modalnya tidak perlu menunggu momentum dividend cut dan dividend omission, karena dari hasil analisis diketahui bahwa tidak terdapat perbedaan yang signifikan antara cumulative abnormal return (CAR) sebelum dan sesudah pengumuman dividend cut dan dividend omission. Kata kunci : Pengumuman Dividend cut dan Dividend omission, reaksi investor, Cumulative Abnormal Return (CAR).]]>
<![CDATA[PENILAIAN KINERJA PORTOFOLIO SAHAM DARI VARIABEL MAKRO EKONOMI (Studi Saham â Saham Manufaktur dan Perbankan di BEI Tahun 2005-2009) ]]>
<![CDATA[Utami, Yuni]]>;
<![CDATA[Faqihudin, M]]>
<![CDATA[ PERMANA Vol 4, No 1 (2012): Agustus ]]>
Publisher : <![CDATA[PERMANA ]]>
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<![CDATA[Portfolio in capital market context resembles financial assets of combination of several shares invested by investor in order to obtain optimal return with a minimum risk. The selected shares are shares with ultimate performance or out perform. The aim of study is to acquire empirical from the performace of each share that can be positively predicted by makro economic variables, and to measure how big is the influence of each variable. Population in this study are manufacture and banking sharres listed at BEI during 2005 â 2009 for as much as 158 company. Sample for this study are 136 selected company from population. Research data is obtained at BEI, BI and BPS . The entire model in this research is analyzed using logistic regression. The technique shows that the four variables that can predict an out perform share is unemployment, Product Domestic Bruto (PDB), inflation, and Kurs variables. It has profitability level of 0,000; 0.000;0,000; and 0,055 significance level at α 10%. However, the remain one variable is SBI rate can not Predicted performance share respectively are not significant at α 10%, thus can not predict and out perform share. From classification matrix with 50% cut off this model can result overall classification value of 63,1%, which shows that the model is acceptable. Keyword : performance share, portfolio, makro economic variables]]>
<![CDATA[EFFECT OF ACCOUNTING PROGRAM DEVELOPMENT BANK STATEMENT OF FINANCIAL ACCOUNTING STANDARDS BASED ON THE FINANCIAL DISTRICT IN BMT TEGAL ]]>
<![CDATA[Mulyani, Sumarno]]>;
<![CDATA[., Mulyanto]]>
<![CDATA[ PERMANA Vol 4, No 1 (2012): Agustus ]]>
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<![CDATA[The purpose of this study to analyze the effect of bank accounting program for the preparation of financial statements in financial accounting standards in BMT Tegal regency. The hypothesis in this study is thought to affect the use of banking accounting program for the preparation of financial statements in financial accounting standards in BMT Tegal regency. Its population is on the BMT Tegal regency Employee Data collection methods used questionnaires.. Data analysis methods used in this research that analyzes the correlation coefficient rank spearman, coefficient of determination analysis and hypothesis testing of correlation coefficient rank spearman. From the calculation results obtained values of r s = 0.54 which means there is a strong and positive relationship between banking accounting program with the preparation of financial statements in BMT in Tegal regency.. Analysis of Determination with the calculated r 2 = 54.5%, it was known whether or not the preparation of financial statements is affected by BMT Tegal regency, while the remaining 45.5% (49.59%) is derived from the influence of other variables are undefined... Keywords: Program, Finance]]>
<![CDATA[MENGENAL GREEN ACCOUNTING ]]>
<![CDATA[Astuti, Neni]]>
<![CDATA[ PERMANA Vol 4, No 1 (2012): Agustus ]]>
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<![CDATA[Dunia usaha semakin berkembang, begitu juga dengan akuntansi terus berkembang. Akuntansi  konvensional yang selama ini hanya memberikan informasi tentang kegiatan perusahaan pada pihak ketiga (investor dan kreditor) yang memberikan kontribusi langsung terhadap kelangsungan hidup perusahaan, sedangkan pihak lain diabaikan. Akuntansi konvensional tidak mencukupi dan memadai untuk memenuhi tuntutan dunia bisnis yang semakin kompleks. Adanya tuntutan ini, maka akuntansi bukan hanya merangkum informasi tentang hubungan perusahaan dengan pihak ketiga, tetapi juga dengan lingkungannya. Pemahaman mengenai permasalahan lingkungan hidup akan mengarahkan perusahaan di dalam kebijakannya terutama terkait dengan keselamatan lingkungan hidup. Ada empat kondisi perusahaan terkait lingkungan hidup yaitu Lean Green, Defensive Green, Shaded Green dan Extreme Green. Pilihan strategi disesuaikan dengan kondisi matrik perusahaan tersebut. Key Words: Green Accounting, Lean Green, Defensive Green, Shaded Green and Extreme Green.]]>
<![CDATA[PERSEPSI PROFESI AKUNTAN TENTANG PENTINGNYA ETIKA DAN TANGGUNG JAWAB SOSIAL UNTUK PENCAPAIAN TUJUAN PERUSAHAAN ]]>
<![CDATA[Utami, Yuni]]>;
<![CDATA[Mubarok, Abdullah]]>
<![CDATA[ PERMANA Vol 4, No 1 (2012): Agustus ]]>
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<![CDATA[The research is aimed to know (1) how perception to accountant profession (lecturers, management accountants, students) abaut the interesting ethics and social responsibility to reach corporate goals. (2) are there significant difference to perception between each the accountant profession components. Perception between accountant profession abaut the interesting ethics and social responsibility to reach corporate goals is analyzed by comparing with the total of counting score to each component of respondents and the total of ideal score. Than it is interpreted by interpretation score cretaria. The difference of perception between each the accountant profession components is analyzed by Analysis of Variance (ANOVA) methods ( post hoc test ). The research show that commonly the accountant profession have good perception abaut the interesting ethics and social responsibility to reach corporate goals. From the third component, lecturer have the most good perception. Maybe, the lecturer not only teachs but also educates ethics. The studies also resumes that there is not siginificant difference to perception between each the accountant profession components  (lecturers, management accountants, students).  Keyword: perception, accountant profession, lecturers, management accountants, Students, ethics, social responsibility]]>
<![CDATA[EFFECT OF ACCOUNTING PROGRAM DEVELOPMENT BANK STATEMENT OF FINANCIAL ACCOUNTING STANDARDS BASED ON THE FINANCIAL DISTRICT IN BMT TEGAL ]]>
<![CDATA[., Sumarno]]>;
<![CDATA[., Mulyanto]]>
<![CDATA[ PERMANA Vol 4, No 1 (2012): Agustus ]]>
Publisher : <![CDATA[PERMANA ]]>
Show Abstract
|
Download Original
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Original Source
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Full PDF (188.353 KB)
<![CDATA[The purpose of this study to analyze the effect of bank accounting program for the preparation of financial statements in financial accounting standards in BMT Tegal regency. The hypothesis in this study is thought to affect the use of banking accounting program for the preparation of financial statements in financial accounting standards in BMT Tegal regency. Its population is on the BMT Tegal regency Employee Data collection methods used questionnaires.. Data analysis methods used in this research that analyzes the correlation coefficient rank spearman, coefficient of determination analysis and hypothesis testing of correlation coefficient rank spearman. From the calculation results obtained values ââof r s = 0.54 which means there is a strong and positive relationship between banking accounting program with the preparation of financial statements in BMT in Tegal regency.. Analysis of Determination with the calculated r 2 = 54.5%, it was known whether or not the preparation of financial statements is affected by BMT Tegal regency, while the remaining 45.5% (49.59%) is derived from the influence of other variables are undefined... Keywords: Program, Finance]]>
<![CDATA[BREAK EVEN POINT ANALYSIS OF BUDGETING SYSTEM UD. BAROKAH TANI IN KABUPATEN BREBES ]]>
<![CDATA[Purwanto, Medi Tri]]>
<![CDATA[ PERMANA Vol 4, No 1 (2012): Agustus ]]>
Publisher : <![CDATA[PERMANA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (281.482 KB)
<![CDATA[The purpose of this study is (1) To determine whether the total sales value at UD. Barokah Tani in Kabupaten Brebes is located at the level of the break even point . (2) To determine whether the percentage decline in the value of total sales of the company can be tolerated so as not to experience losses (margin of safety) and are under contribution ratio . (3) To determine whether the change in the value of total sales has a positive effect on corporate earnings changes The research method used is a case study at UD. Barokah Taniin Kabupaten Brebes, while the formula used to test the hypothesis Break Even Point, Margin Of Safety, Contribution Margin Ratio, Degree Of Operation Ratio. From the results of this analysis can be concluded as follows : (1) The company's total sales value is greater than the value of sales at the level of the break even point. It can be shown from the comparison table between the total value of sales by value of sales at the break even point. The average sales total is Rp 2,113,954,400.00 while the average level of sales at the break even point is Rp 1,999,576,794.00. So the first hypothesis which states that the value of the company's total sales were above the level of sales at the break even point. (2) Margin Of Safety Ratio corporate average smaller than the Contribution Margin Ratio corporate average margin of safety ie the average is at 5.52 % while the Contribution Margin Ratio is average by 85.85 %. So the second hypothesis which states that the Margin of Safety Ratio under the Contribution Margin Ratio is received. (3) Degree of Operation Leverage (DOL) for the lowest company high of 14.79 and 20.25 (positive). Means the third hypothesis which states that the value of sales of a positive effect on operating income is received. Based on the conclusions that can be implied as follows : (1) In the work plan and budget necessary to complete the company's profit analysis break even point, because by using the break even point analysis can be known relationship between the magnitude of the cost, selling price, the value of sales and profits to be planned for the coming time. (2) Companies need to maintain and even increase the value of sales by expanding the area of marketing, both domestically and abroad. This meant that the difference between the value of total sales by value of sales at the level of the break even point is larger, because the difference in value greater sales of the company can avoid impairment losses in case of sale of the company to the extent of security (Margin Of Safety). It also meant that the company can maintain the selling price has been achieved. Keyword : Break Event Point, Budgeting System]]>
<![CDATA[KAJIAN PENYESUAIAN TARIF RETRIBUSI BIDANG PERHUBUNGAN DI KABUPATEN BREBES ]]>
<![CDATA[Waskita, Jaka]]>;
<![CDATA[., Gunistiyo]]>;
<![CDATA[Faqihudin, M]]>;
<![CDATA[., Siswanto]]>
<![CDATA[ PERMANA Vol 4, No 1 (2012): Agustus ]]>
Publisher : <![CDATA[PERMANA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (148.002 KB)
<![CDATA[The purpose of this study is to examine the transportation sector levy rates in the Brebes District to be held adjustment, adjustment propose an alternative way of determining the transportation sector retribution rates based approach in line with the principles of economics, especially pricing of public services in order to reach all aspects: (i) the adequacy of revenues; (ii) the aspect of justice, (iii) economic efficiency, (iv) adininistrasi and political aspects, and (v) suitability as a source of local revenue. Way in which to determine the unit rates for each service users in accordance with the above criteria, based on consideration of: (i) estimate the economic capacity of the community, (ii) retribution rates other areas around it, (iii) to change based on inflation rates occurred in the area of ??Brebes district. Analysts levy rate adjustment is based on the assumption of using average inflation rate from 2003 to 2008 (5 years) is 8.94% per year. Keywords: Retribution, tariff adjustment, increase local revenue]]>
