scholarly journals PENGARUH INFORMASI AKUNTANSI TERHADAP KEBERHASILAN USAHA KECIL DAN MENENGAH STUDI PADA UKM PENGRAJIN KULIT DI BANTUL

2018 ◽  
Vol 4 (2) ◽  
pp. 190
Author(s):  
Surya Kresna Anggara ◽  
Rohmad Yuliantoro Catur Wibowo
Keyword(s):  
Research Result ◽  
Accounting Information ◽  
Primary Data ◽  
Selling Price ◽  
Financial Report ◽  
Is Research ◽  
Finance Company ◽  
Effective Decision ◽  
Effective Decision Making

Accounting information useful for measuring and communicating information a finance company that desperately needs the management in the formulation of various decisions made to solve the problems faced by. This study attempts to get a clear on the influence of accounting information to successful smes craftsman the skin on bantul. The research is research quantitative with method the sample used is purposive sampling. The kind of data that used was the data primary. Data processing done using the tools spss 19 to technique regression analysis linear multiple. This research result indicates that information accounting simultaneously influential to successful smes. Variable financial report in partial do not affect. While planning effective, decision-making, the determination of hpp, and the determination of the selling price influential to successful smes. The result of this research also suggested that variable an independent in this study can influence the success of smes of 52 %, the rest influenced by a factor of other than this research.

THE INFLUENCE OF EDUCATIONAL LEVEL, WORK EXPERIENCE AND COMPREHENSION OF ACCOUNTING INFORMATION SYSTEM ON FINANCIAL REPORT QUALITY

2018 ◽  
Vol 4 (2) ◽  
pp. 33-42
Author(s):  
Fajar Adiyanto ◽  
Yuli Chomsatu Samrotun ◽  
Anita Wijayanti
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Educational Level ◽  
Work Experience ◽  
Accounting Information ◽  
Primary Data ◽  
Multiple Series ◽  
Accounting Information System ◽  
Financial Report ◽  
Report Quality

This study is conducted to: 1) test and analyze the influence of educational level on financial report quality; 2) test and analyze the influence of work experience on financial report quality; 3) test and analyze the influence of accounting information system on financial report quality. This type of research i.e. research with quantitative data sources in this study is the primary data. Population in this study is all employees employed in district financial department in Surakarta with the sample amounted of 30 employees, where all population was taken as sample. The technique in this study use the question form. The data analysis in a linear regression multiple series program spss for windows version 17.0. From data analysis known that the variabel work experience (H2) and accounting information system comprehension (H3) have influence on financial report quality, and the educational level (H1) variable has no influence on financial report quality, with in the regression coefficient values show that showed a negative value i.e. t count-0.985 and significant value of 0.334

scholarly journals A Multi-criteria Approach in the Project Selection Process in Multi-Project Context

2021 ◽  
Vol 14 (6) ◽  
pp. 125
Author(s):  
Charles Éric Manyombé ◽  
Sébastien H. Azondékon
Keyword(s):  
Selection Process ◽  
Selection Procedure ◽  
Project Selection ◽  
Project Portfolio ◽  
Organizational Complexity ◽  
Scarce Resources ◽  
Project Environment ◽  
Effective Decision ◽  
Effective Decision Making

In a multi-project environment, organizational complexity refers to the difficulties that organizations often face in choosing projects to build their portfolios, since they do not aim to achieve the same strategic business objectives. It is for this reason that the project selection process requires the implementation of an effective decision-making tool when composing a project portfolio. The objective of this paper is to propose an adapted framework for a better project selection procedure inspired by the approaches of strategic relevance, profitability criteria, uncertainty, and risk analysis, the ability to dispose of scarce resources, and the determination of interdependencies between different projects. 

Penerapan Good Corporate Governance dalam Manajemen Risiko Bank Perkreditan Rakyat Syariah

WADIAH ◽  
2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Nurid Fadhilatul B. M., Nurul Hanani, Sri Dwi Estiningrum
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Research Result ◽  
Qualitative Approach ◽  
Is Research ◽  
Analysis Process ◽  
Good Corporate Governance ◽  
Finance Company ◽  
Management Principle ◽  
Good Risk

Management of Sharia finance company is based on good corporate governance principle. It’s principle applied to manage company operational and kept sharia finance company among the bankings competition. Its company activities has many risks indeed. Since company as funding and financing party, so its confront the vital risk. Because of that, its has good risk management needed. Moreover, in the risk of financing. The risk management on the sharia finance company based on the sharia banking’s regulation. Its regulation include of Good Corporate Governance principle and Risk Management principle. For having to know this application is research carefully on the sharia finance company of BPRS Lantabur Tebuireng. This research makes use of qualitative approach with collecting data methods are observation, interview and documentation. Analysis process in this research are data reduction, description, makes conclusion and the last is data’s validity checking. The research result shows that application of good corporate governance (GCG principle) in the risk management of BPRS Lantabur Tebuireng’s financing are good. Amount four aspect of Good Corporate Governance (GCG) principle were good application are transparency, accountability, responsibility, and fairness. Meanwhile, one aspect of Good Corporate Governance (GCG) principle were bad application (not effective) is independency. Its independency aspect on the financing’s decision making is not effective yet. By the result of that, BPRS Lantabur Tebuireng needs good management process to cover financing analysis from customers financing propose. Key words: Good Corporate Governance (GCG), Risk Management, BPRS Lantabur Tebuireng 

scholarly journals PROSEDUR PENGHIMPUNAN DANA TABUNGAN SHAR-E DAN PENYAJIAN LAPORAN KEUANGAN PADA BANK MUAMALAT CABANG MANADO

2014 ◽  
Vol 3 (2) ◽  
pp. 16
Author(s):  
Nur Fitry Latief
Keyword(s):  
Research Result ◽  
Data Entry ◽  
Secondary Data ◽  
Financial Statements ◽  
Fund Raising ◽  
Primary Data ◽  
Islamic Banking ◽  
Customer Data ◽  
Financial Report ◽  
Operational Activities

This study is a continuation of the study authors in 2008 that have not been issued with a variable and the same research object and aimed to evaluate the extent to which procedures Savings Fund Raising Shar-E run in the operational activities of savings products Shar-E so that later on when the financial statements of banks Muamalat published in accordance with the rules laid down in Requirements financial accounting standards (SFAS) No. 59 of accounting Islamic banking is executed. The method used by the writer is descriptive research method with the primary data source (directly observed activities of employees of the accounting) and some secondary data (in the form of financial statements) whose purpose is to describe the state of the operational procedures of Muamalat bank branches serving customers Manado in savings products Shar -E and customer data entry system to the software to generate financial data in accordance with IAS 59, resulting in the presentation of the financial statements at the end of the closing presentation of the financial report that can be justified and the information presented is clear and fair information. While the techniques used were observation and interviews. The research result shows that the system of Accounting at Bank Muamalat branch Manado related savings fund raising procedures Shar-E has followed the procedures established and consistently until now. This suggests that the Bank Muamalat Manado Branch has implemented rules contained in IAS (SFAS) No. 59 on Accounting for Islamic Banking theoretically.

scholarly journals FASAKH NIKAH DENGAN ALASAN SUAMI MISKIN (Studi Perbandingan antara Ulama Syafi’iyyah dan Hukum Positif di Indonesia)

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Syahrizal Abbas Sitti Mawar Muhammad Habibi
Keyword(s):  
Islamic Law ◽  
Comparative Method ◽  
Secondary Data ◽  
Primary Data ◽  
Is Research ◽  
Positive Law ◽  
Differences Of Opinion ◽  
Implementation Period ◽  
The Right

In a family sometimes painful actions arise from involuntary causes (not intentionally), not on the wishes of the husband, such as because the husband is poor or poor so he does not have a living to fulfill his wife's rights in the form of food, clothing and home at a certain time, which makes the wife ask to part with her husband through the divorce (fasakh) path. Regarding the problem of the wife asking for fasakh (carrying out divorce) by reason of a poor husband there are differences of opinion between the Syafi'iyyah Ulama and Positive Law in Indonesia concerning the provisions that must be fulfilled by both. This study wants to answer the question of how the provisions of fasakh marriage are based on the reasons of poor husbands according to Syafi'iyyah Ulama and Positive Law in Indonesia. To get answers, the author uses primary data sources and secondary data. The research method that I use is Descriptive Comparative method that is research by analyzing and comparing opinions, reasons and interpretations of the arguments used as the opinions of the two groups. The results of the study indicate that the fasakh of marriage on the grounds of a poor husband according to the Shafi'iyyah Ulama is permissible and validly carried out on condition; 1) A wife who is married between being patient and divorced, 2) Judge's decision, in the form of; a. determination of poor status according to the provisions, b. giving an opportunity to a husband to work for a living, c. Fasakh implementation period three days after the wife reported. 3) Separated by reciting fasakh instead of divorce, and still having three times the right of divorce if in the future you want to remarry with a new contract. Whereas according to Positive Law in Indonesia fasakh marriage by reason of poor and permissible husband with conditions, 1) occur shikak between wife and husband, 2) wife make a divorce letter, 3) Decision judge namely proof of poor husband in a literal manner, 4) Court decision drop one bain sughra talak. From the explanation above, it can be concluded that the provisions of the fasakh of marriage by reason of poor husbands in the opinion of the Syafi'iyyah clerics are better and fair because they are supported by a strong foundation and are most in accordance with the soul, basis and principles of Islamic law. Therefore in Indonesia requires more explicit rules about fasakh (divorce) with the excuse of poor husbands.Keywords: Fasakh and Poor. 

scholarly journals Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing

2020 ◽  
Vol 8 (1) ◽  
pp. 17-26
Author(s):  
Evi Noviasari ◽  
Richad Alamsyah
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Production Costs ◽  
Raw Material ◽  
Primary Data ◽  
Main Element ◽  
Selling Price ◽  
Labor Costs ◽  
The Cost

The purpose of this study were to know the role of calculation cost of goods manufactured and  determination of the selling price of shoes in the Heriyanto’s shoes MSME. To knowing the extent of differences in determination the cost of goods manufactured by using the company method and the full costing approach and compare the selling price according to the company's method with using the Cost Plus Pricing. The type of research used is qualitative research. The analytical method used in this study is qualitative descriptive analysis. The data used in this study are primary data. Data were obtained directly through observation and interviews with the Heriyanto’s shoes MSME and data in the form of information on production costs such as raw material costs, labor costs, and factory overhead costs MSME during December 2018. While for secondary data. Data were obtained from intermediary media such as books or literature, journals related to the title of the research, and can also be via the internet. The results of the study it can be concluded that the cost of goods manufactured calculation according Heriyanto’s MSME is lower than the cost of  goods manufactured calculation using the full costing method. The cost of goods manufactured according heriyanto’s MSME is Rp. 15.675/pair or Rp. 313.492/score (Hamer Material) and Rp. 14.600/pair or Rp. 291.992/score (Kavaro Material). While the cost of goods manufactured used the full costing method, which is Rp. 16.310/pair or Rp. 326.201/score (Hamer Material) and Rp. 15.235/pair or Rp. 304.701/score (Kavaro Material). This is caused  factory overhead costs that are not calculate by Heriyanto’s MSME such as electricity costs, gas costs, maintenance costs for machinery and factory vehicles, and depreciation costs.             Determination of selling price must be appropriately because the determination of selling prices that are too high will result in difficulty competition with similar products while the determination of selling prices too low will result in reduced income generated by Heriyanto’s MSME. The difference in determination the cost of good manufactured will affect the Heriyanto’s MSME in determining the selling price, because the cost of goods manufactured is the main element in determination selling price. Calculation of selling prices according Heriyanto’s MSME is Rp. 18.026/pair or Rp. 360.516/score (Hamer Material) and Rp. 16.790/pair or Rp. 335.791/score (Kavaro material). While the selling price used the Cost Plus Pricing method which is Rp. 18.814/pair or Rp. 376.281/score (Hamer Material) and Rp. 17.578/pair or Rp. 351.556/score (Kavaro material). Keywords : Cost of Goods manufactured, Selling Price, Full Costing, Cost Plus Pricing

scholarly journals Better understanding of the labour market using Big Data

2021 ◽  
Vol 20 (3) ◽  
pp. 677-692
Author(s):  
Alena Vankevich ◽  
Iryna Kalinouskaya
Keyword(s):  
Big Data ◽  
Labour Market ◽  
Labour Demand ◽  
Demand And Supply ◽  
Internet Users ◽  
New Information ◽  
Study Results ◽  
Effective Decision ◽  
Effective Decision Making

Motivation: As the result of digitalisation of the economy, the number of Internet users is increasing, which leads to an increase in the number of vacancies posted on online platforms and services. The description of vacancies includes information about skills and competencies, which is the source of additional data for the labour market analysis. This information cannot be received through the analysis of statistical and administrative data. Therefore, it is important: — to learn how to evaluate new information sources, and use the data they generate; — to develop tools that people and organizations will use for finding an employee or a vacant post. The study focuses on the analysis and forecast of labour demand in the context of skills and competencies, which significantly enriches and adds to the information about the labour market and facilitates effective decision-making. Aim: The main goals of this article are the following: (1) identification of the methodological approaches in the labour market analyses using Big Data; (2) assessment of the labour demand and labour supply in the context of skills and competencies listed in the vacancy description posted on job portals; and (3) determination of the matches (mismatches) between skills and competencies in order to help the companies and individuals get better employment and education. Empirical data used in the research were collected from the description of job vacancies (16 401 vacancies) and CVs (227 215 CVs) from the most popular open job portals in Belarus through the scraping approach and classified according to the ESCO and ISCO codes. Quantitative analysis by the means of artificial intelligence was used in the research. Results: The study results revealed that the information about the volume and structure of skills and competencies obtained by scraping data from vacancy descriptions and Cvs, which are posted on online portals, allows for more precise diagnostics of labour demand and supply and overcoming of bilateral information asymmetry in the labour market. Based on the analysis, the parameters of scarcity and excess in competencies for individual occupations in the labour market are determined (the level of the correlation ratio between applicants’ competencies and those requested by employers in the context of occupations (four digits according to the ISCO classification) is less 0.8; the deviation of the ranks of competencies listed in CVs and vacancy descriptions according to the ESCO groups of skills/competencies and a sign of revealed deviations). The methodology is developed to set areas for necessary knowledge acquisition (by the analysis of competencies listed in CVs and vacancy descriptions at the 3rd and 4th digit level of ISCED classification) and skills (by the analysis of competencies at the 2nd digit level in ESCO groups). The paper illustrates limitations in using Big Data as an empirical database and explains the measures to eliminate those limitations.

Accounting Information System as an Aid to Decision Making In Food and Beverages Companies in Nigeria

2013 ◽  
Vol 03 (09) ◽  
pp. 26-33
Author(s):  
Adebayo Mudashiru ◽  
Idowu K.A ◽  
Yusuf Babatunde ◽  
Bolarinwa S.A.
Keyword(s):  
Decision Making ◽  
Information System ◽  
Regression Analysis ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
Effective Decision ◽  
Overall Performance ◽  
Indispensable Tool ◽  
The Impact

This study tends to critically examine the impact of accounting information system in assisting organizations in making sound and effective decision. The major source of data to this research is primary data through the administration of questionnaires. Regression analysis and Karl Pearson’s correlation was used for the data analysis. The findings show that accounting information system is an indispensable tool in decision making in today’s turbulent world. Organizations are however, advised to invest on information technology tools as it improve their efficiency, effectiveness and their overall performance.

Estimation of Weibull Life Distributions From Expert Categorical Estimates of Failure Probabilities

2018 ◽  
Author(s):  
Joseph Cluever ◽  
Thomas Esselman ◽  
Sam Harvey
Keyword(s):  
Parameter Uncertainty ◽  
Computer Code ◽  
Life Cycle Management ◽  
Expert Elicitation ◽  
Likelihood Functions ◽  
Probability Estimates ◽  
Effective Decision ◽  
Life Distributions ◽  
Effective Decision Making

The Electric Power Research Institute (EPRI) with Électricité de France (EDF) developed the Integrated Life Cycle Management (ILCM) computer code to provide a standard methodology to support effective decision making for the long-term management of selected nuclear station components. In 2016, a Likelihood of Replacement (LoR) expert elicitation was developed to provide reliability curves for determination of replacement options for components that were not initially included in ILCM. The LoR methodology required expert’s to estimate future replacement probabilities which were then combined with historical failures using Bayesian analysis. Although this methodology was effective, parts of the industry were accustomed to providing a High/Medium/Low (HML) probability categorization for selected periods of operation. This paper presents an approach for calculating Weibull replacement probability curves from HML categorical replacement probability estimates. Additional questions beyond the initial HML categorization were developed. These focused on the timing of category transitions to refine parameter likelihood functions, reduce parameter uncertainty, and offset the significant Weibull parameter uncertainty introduced by using categorical estimates.

scholarly journals ANALISIS USAHATANI KANGKUNG (Ipomoea aquatica Forsk) DI DESA KAIMA KECAMATAN KAUDITAN KABUPATEN MINAHASA UTARA

2018 ◽  
Vol 13 (3A) ◽  
pp. 407
Author(s):  
Pedro R. P. Hutahaean ◽  
Mex L. Sondakh ◽  
Theodora M. Katiandagho
Keyword(s):  
Sampling Method ◽  
Secondary Data ◽  
Agricultural Extension ◽  
Primary Data ◽  
Survey Method ◽  
Selling Price ◽  
Land Area ◽  
Water Spinach ◽  
Ipomoea Aquatica

This study aims to analyze how the income of water spinach farmers (Ipomoea aquatica Forsk). This research was conducted in Kaima Village, Kauditan District, North MinahasaRegency and lasted from April 2016 until October 2017. The research method used in this research is survey method by interview all farmers of kangkung. Data collection method in this research is to use primary data through prepared list of questions that are obtained through direct interviews with farmers and secondary data from related agencies such as Head of Village Office, Statistic and Agricultural Extension Offices. Sampling method is the determination of saturated samples means that all water spinach farmers are used as a sample much as 6 respondents. The concept of measurement of variables in this study is the production, land area, selling price, revenue, expenditure, and supporting variables. Analysis of data used is the data obtained are presented in table form and analyzed descriptively. The results showed that the income of kangkung farming in Kaima Village, Kecamatan.Kauditan was beneficial.

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