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PERMANA
Published by Universitas Pancasakti Tegal
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Articles 166 Documents
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ANALISIS PENILAIAN KINERJA ORGANISASI DENGAN MENGGUNAKAN KONSEP BALANCED SCORECARD PADA PD. BPR BKK BANJARHARJO Waskita, Jaka; Purwanto, Medi Tri
PERMANA Vol 3, No 2 (2012)
Publisher : PERMANA

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Abstract

This study aims to measure the performance of PD. BPR BKK Banjarharjo with alternative concepts of balanced scorecard (BSC) through four perspectives: financial, customer (customers), internal business process, and learning and growth. Data analysis in this study uses: (1) a quantitative analysis technique that describes the business efficiency of calculations such as ratios to the BSC concept in measuring the performance of PD. BPR BKK Banjarharjo, and (2) qualitative analysis, comparing the data obtained from interviews and questionnaires delivery to customers and employees to know the level of customer satisfaction and employee PD. BPR BKK Banjarharjo. The results showed that the measurement of the performance of these companies over the concept of the balanced scorecard performance measurement through four perspectives, namely: financial perspective, customer, internal business processes and learning and growth suggests that, in general PD. BPR BKK Banjarharjo has been running the business well. It is seen from: (1) financial perspective, where high levels of ROA in 2010 is 7.02 per cent and operating profit growth rate of 27.60 percent and 20.52 percent of the operating ratio. (2) the customer perspective, where the ability to attract new customers in 2010 amounted to 6.69 per cent, 99.45 per cent rate of retaining customers, the profitability of loans amounting to 25.66 percent, and 50.76 percent customer satisfaction. (3) internal business perspective, where the level of product sales in 2010 amounted to 14.21 per cent (no change), cycle effectiveness of 0.053 percent and non-performing loans amounted to only 0.40 percent. (4) The growth and learning perspective, where the rate of employee turnover in 2010 amounted to 2.38 percent, the productivity of each employee to contribute 2.38 percent, 57.74 percent employee satisfaction expressed strongly agree, the level of information system capabilities by 43.65 percent agreed and the level of motivation of employees 44.05 per cent strongly agreed with the current conditions. The results of the analysis showed that the balanced scorecard balanced scorecard concept to meet the financial and non-financial aspects as well as to create new strategies for the future. The implication of this study is PD. BPR BKK Banjarharjo can develop a performance by enhancing the financial and non-financial aspects that refer to the calculation of the performance appraisal with the concept of BSC. In addition it can also be a strategy that is relevant to the condition of the bank and seek new breakthroughs that are applied to strategic goals can be achieved. Keywords: Balanced Scorecard, Corporate Performance, Corporate Strategy.
KINERJA KEUANGAN KPRI ADHY KARYA DI KABUPATEN BREBES DITINJAU DARI RASIO LIKUIDITAS, SOLVABILITAS DAN RENTABILITAS Purwanto, Medi Tri
PERMANA Vol 4, No 2 (2013): Februari
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Abstract

This study aims to determine the financial performance of KPRI Adhy Karya inKabupaten Brebes in 2008 - 2010 based on analysis of the liquidity ratio, solvency, and profitability ratios. Data analysis in this study uses : quantitative analysis techniques that illustrate the financial performance KPRI Adhy Karya Kabupaten Brebes with liquidity ratios, solvency ratios, and profitability ratios. The results showed that the measurement of financial performance KPRI Adhy Karya Kabupaten Brebes less well expressed. This is evident from their own capital profitability in the classification is quite good, so it can be stated that the performance of the work Adhy KPRI Brebes to generate profits from its own capital is quite good . Profitability ratios during the period 2008 to 2010 were classified as very good, so it can be stated that the performance of cooperatives both in generating profits from every revenue received for each period. Liquidity ratios are classified under unfavorable conditions during the period 2008-2010 due to liquidity ratios are too high. This may imply that the amount of current assets over current liabilities are too high, thus indicating that the performance of co-operatives in the use of the current assets. Solvency of cooperative performance is expressed in the classification that is not good, because the ratio is too high during the period 2008-2010. This may imply that the cooperative has not been able to put forth maximum owned assets and the ratio of equity capital to debt classified in the unfavorable conditions. Numbers indicate the ratio is too high not to maximize the use of cooperative equity in operations optimally. The implications of this research work is KPRI Adhy Karya Kabupaten Brebes to better maximize the use of current assets to current assets that are not too high compared to the total current debt . Way to do them with more debt in order to improve the management of accounts receivable amount is not too big and not cooperative because of bad debt losses . In addition it should be more cooperative arrange the smooth sale of inventory that is not excessive amount of inventory as well as the cooperative should be able to use the cash held for the benefit for cooperative activities, for example, invested in certain assets so as to obtain benefits and maximize the use of fixed assets and equity that the proportion of the total capital and assets against total debt is not too large. Way to do is to add or commercialize the use of assets in the operational activities of cooperatives in order to better benefit the cooperative. Activities to do such as the inclusion of others participating in the cooperative or other business which the cooperative can provide benefits to the cooperative level. Keywords : Financial Ratios , Financial Performance.
ANALISIS LABA KOTOR SEBAGAI SALAH SATU ALAT DALAM MENETAPKAN HARGA JUAL PADA PERUSAHAAN TELUR ASIN ENI JAYABREBES Purwanto, Medi Tri
PERMANA Vol 5, No 1 (2013): Agustus
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Abstract

The purpose of this research is: to know the methods of determining the selling price set by the company and setting the selling price set by the company. The method used is the case study company Eni Jaya regency, while the data collection methods used are surveys, interviews, questionnaires and research library. In analyzing the data using techniques seleisih gross profit, sales margin, the difference in cost of sales and net volume difference. From the analysis it can be concluded: (1) the difference shows the difference in the selling price is not profitable, which can becaused by unstable selling prices whencompared to other similar companies and the selling price is too high so as not to compete with other similar companies;(2) difference in sales volume showed an unfavorable difference, which dsebabkan by unfavorable product promotion that consumers' purchasing power to decline to offer goods and Lack of purchasing power for goods offered; (3) the difference shows the difference in the cost of goods that are not profitable, due to rising production costs and the purchase of raw materials at a high price; (4) the difference shows the difference in the volume of goods that are not profitable, can be caused by the skillsof workers and the working hours are used effectively and efficiently; and (5) difference in the composition of sales showed a favorable difference, which may be caused by a number of products that were sold to cover products that can not be sold or sales decline. Implications: companies need to plan production budget more carefully and there needs to be consideration for production costs incurred on realization does not exceed budgeted amounts. Because of the high and low production costs also affect the high and low selling prices, so that in its pricing to compete with other companies.Keywords : Price , Profit , Selling Price Determination
OTORITAS JASA KEUANGAN (OJK) SEBAGAI PENGAWAS LEMBAGA KEUANGAN DAN NON KEUANGAN YANG INDEPENDEN DI INDONESIA Utami, Yuni; ., Tabrani
PERMANA Vol 3, No 2 (2012)
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Abstract

Financial Services Authority (FSA)orFinancial ServicesInstitutionsdefined asinstitutions thatcarry outactivitiesin thesectors ofBanking, Capital Markets, Insurance, Pension Funds, Banking Institutions, andOther FinancialServicesAgency. Theseinstitutionsareindependentand freefrom the interferenceof others,which havethe functions, duties, andauthorityregulation, supervision, inspectionandinvestigation. FinancialServices Authoritywas formed in ordertocope withthe complexityofthe threat ofglobalfinancialcrisis,eliminatingabuse of power, and thesearch forefficiencyin bankingandother financial institutions.Financial servicesauthorityestablishedwith the aim thatthe overallactivityinthefinancial servicessector: heldon a regular basis, fair, transparent and accountablefinancialsystemable to realizea sustainable andstablegrowth, and able to protectthe interests ofconsumersandsociety. Authoritiesimplement thefunctionof financial servicesregulation and supervisionare integratedto the overallactivityinthefinancial services sector. Becausein practicelater on, especially forthe bankingindustry, financial servicesauthoritywillperform someimportanttasksfor the regulationandsupervision ofbankingsector(microprudential), which includesinstitutionalbank, bankhealth, prudentialaspectsof banks andbankchecks. Withsome tasks, it still takesan experiencedprofessional staffmust be supportedbytheHuman Resourcessystemandreliable, which is no doubt.
KAJIAN PENYESUAIAN TARIF RETRIBUSI BIDANG PERHUBUNGAN DI KABUPATEN BREBES Waskita, Jaka; ., Gunistiyo; Faqihudin, M; ., Siswanto
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

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Abstract

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
PERILAKU HARGA SAHAM ( STUDI DAMPAK PENGUMUMAN DIVIDEND CUT DAN DIVIDEND OMISSION TERHADAP CUMULATIVE ABNORMAL RETURN DI BURSA EFEK INDONESIA) ., Sunandar; ., Gunistiyo
PERMANA Vol 4, No 1 (2012): Agustus
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Abstract

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 ? = 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).
PENILAIAN KINERJA PORTOFOLIO SAHAM DARI VARIABEL MAKRO EKONOMI (Studi Saham – Saham Manufaktur dan Perbankan di BEI Tahun 2005-2009) Utami, Yuni; Faqihudin, M
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

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Abstract

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 ? 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 ? 10%. However, the remain one variable is SBI rate can not Predicted performance share  respectively are not significant at ? 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
MENGENAL GREEN ACCOUNTING Astuti, Neni
PERMANA Vol 4, No 1 (2012): Agustus
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Abstract

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.
PERSEPSI PROFESI AKUNTAN TENTANG PENTINGNYA ETIKA DAN TANGGUNG JAWAB SOSIAL UNTUK PENCAPAIAN TUJUAN PERUSAHAAN Utami, Yuni; Mubarok, Abdullah
PERMANA Vol 4, No 1 (2012): Agustus
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Abstract

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
EFFECT OF ACCOUNTING PROGRAM DEVELOPMENT BANK STATEMENT OF FINANCIAL ACCOUNTING STANDARDS BASED ON THE FINANCIAL DISTRICT IN BMT TEGAL ., Sumarno; ., Mulyanto
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

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Abstract

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

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