scholarly journals Analisis Keuntungan Sistem Pembayaran Monthly Payment Dan Progress Payment Pada Proyek Pembangunan (Studi Kasus : Pembangunan Saluran Drainase Sungai Dingin dan Pembangunan Gedung Unit Pelayanan Teknis (UPT), Muara Bungo)

2019 ◽  
Vol 1 (1) ◽  
pp. 32-41
Author(s):  
Rangga Ramadhani ◽  
Damris Muhammad ◽  
Dyah Kumala Sari,
Keyword(s):  
Cash Flow ◽  
Time Schedule

Abstrak—Pembiayaan proyek konstruksi merupakan suatu hal yang sangat penting dan berpengaruh terhadap sistem keuangan pada perusahaan kontraktor dalam menyelesaikan proyek yang akan dilaksanakan. Terdapat beberapa jenis sistem pembayaran pada industri konstruksi, yaitu sistem cara pembayaran bulanan (monthly payment), cara pembayaran bertahap (progress payment) dan cara pembayaran turn key. Penelitian ini dilakukan agar mengetahui persentase keuntungan pada kedua sistem cara pembayaran. Objek penelitian adalah proyek Pembangunan Saluran Drainase Sungai Dingin dan proyek Pembangunan Gedung Unit Pelayanan Teknis (UPT) di Kabupaten Muara Bungo. Data-data yang digunakan untuk menganalisis yaitu data keuangan proyek, Rencana Anggaran Biaya (RAB), dokumen kontrak, dan time schedule. Metode penelitian ini dilakukan dengan cara menganalisis cash flow dari kedua sistem cara pembayaran. Hasil analisis data menunjukkan pada proyek Pembangunan Saluran Drainase Sungai Dingin sistem pembayaran monthly payment mendapatkan keuntungan sebesar Rp 250.151.422,00 atau sebesar 9,14 %  dari nilai kontrak. Sedangkan sistem pembayaran progress payment mendapatkan keuntungan sebesar Rp 610.835.490,00 atau sebesar 22,32 % dari nilai kontrak. Kemudian pada proyek Pembangunan Gedung Unit Pelayanan Teknis (UPT) sistem pembayaran progress payment mendapatkan keuntungan sebesar Rp 109.835.649,00 atau sebesar 18,98 % dari nilai kontrak. Sedangkan sistem pembayaran monthly payment mendapatkan keuntungan sebesar Rp 111.766.053,00 atau sebesar 19,32 % dari nilai kontrak. Jadi pada proyek Pembangunan Saluran Drainase Sungai Dingin yang lebih banyak mendapatkan keuntungan adalah sistem pembayaran progress payment sedangkan pada proyek Pembangunan Gedung Unit Pelayanan Teknis (UPT) yang lebih banyak mendapatkan keuntungan adalah sistem pembayaran monthly payment.

scholarly journals Impact of Construction Project Execution with and without Project Management Software

2019 ◽  
Vol 9 (1S3) ◽  
pp. 157-164
Keyword(s):  
Resource Allocation ◽  
Project Management ◽  
Cash Flow ◽  
Construction Projects ◽  
The Other ◽  
Cost Overrun ◽  
Time Schedule ◽  
Resource Poor ◽  
Experimental Project ◽  
Future Work

The delay of work is common in construction projects. Delay has a major impact on time and cost overrun. Project management helps to avoid or minimize delays in future work. Here in this paper, two private residential apartments are considered for evaluation. One project has been executed using software and the second project has no such process. The first project prepared with time schedule, resource allocation and levelling, estimation, billing and cash flow all the details using the software tools helps to execute the project with more profit and less delay in work execution whereas the other experimental project is not having plan, same less resource, poor execution leads to heavy loss and more stress to the builder.

scholarly journals CASH FLOW DESIGN STUDY IN ROAD WORKS-ROAD WIDENING PROJECT ON KURNIA STREET NORTH LANDASAN ULIN BANJARBARU

CERUCUK ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 151
Author(s):  
Ahmad Anshori ◽  
Candra Yuliana
Keyword(s):  
Cash Flow ◽  
Flow Analysis ◽  
Payment System ◽  
Project Work ◽  
Time Schedule ◽  
Project Schedule ◽  
Start Time ◽  
Flow Plan ◽  
Diagram Method ◽  
Road Widening

The effect of planning on construction projects will have an impact on income within the project itself. Usually, the realization of work plans in the field often experiences delays in the process, because the number of revenue was determined by the method of payment stipulated in the construction contract. Payment system aspects affect the working capital that needs to be provided by the contractor. Therefore, the role of planning the flow of cash flow is very substantial in the implementation of the project. The purpose of this study is to get a cash flow plan with a Monthly Payment system and Progress Payment system based on the project schedule of the Road Works-Road Widening On Kurnia Street North Landasan Ulin Banjarbaru. The method used to analyze the data is project scheduling by making the description and sequence each activity, determining the duration for each project work, and making a project network diagram using the PDM Method ( Precedence Diagram Method ). Then make a cash flow analysis with monthly payment system and progress payment with three payments, at cumulative progress 30.04%, 70.28%, and 100% on the conditions of EST ( Earliest Start Time ) and LST ( Latest Start Time ) schedule. The results of the data analysis show that the payment system that provides maximum benefits is the Monthly Payment system using a 20% down payment on the EST ( Earliest Start Time ) and LST ( Latest Start Time ) schedule conditions with a total loan of Rp. 653,000,000, the contractor gets a profit of Rp. 490,990,222 with a percentage of profits of 8,892%. 

Evidence for a Blood Ganglion Barrier in the Superior Cervical Ganglion of the Rat

1982 ◽  
Vol 40 ◽  
pp. 204-204
Author(s):  
D. M. DePace
Keyword(s):  
Blood Vessels ◽  
Superior Cervical Ganglion ◽  
Peripheral Nerves ◽  
Time Schedule ◽  
Transmission Electron ◽  
Cervical Ganglion ◽  
The Central Nervous System ◽  
Cervical Ganglia ◽  
Capillary Circulation ◽  
And Control

The majority of blood vessels in the superior cervical ganglion possess a continuous endothelium with tight junctions. These same features have been associated with the blood brain barrier of the central nervous system and peripheral nerves. These vessels may perform a barrier function between the capillary circulation and the superior cervical ganglion. The permeability of the blood vessels in the superior cervical ganglion of the rat was tested by intravenous injection of horseradish peroxidase (HRP). Three experimental groups of four animals each were given intravenous HRP (Sigma Type II) in a dosage of.08 to.15 mg/gm body weight in.5 ml of.85% saline. The animals were sacrificed at five, ten or 15 minutes following administration of the tracer. Superior cervical ganglia were quickly removed and fixed by immersion in 2.5% glutaraldehyde in Sorenson's.1M phosphate buffer, pH 7.4. Three control animals received,5ml of saline without HRP. These were sacrificed on the same time schedule. Tissues from experimental and control animals were reacted for peroxidase activity and then processed for routine transmission electron microscopy.

Dividend Payout Ratio: Persoalan Free Cashflow, Debt To Equity Ratio, Kepemilikan Institutional, Investment Opportunity, Dan Kesejahteraan Karyawan

Liquidity ◽  
2017 ◽  
Vol 6 (1) ◽  
pp. 1-11
Author(s):  
Nurlis Azhar ◽  
Helmi Chaidir
Keyword(s):  
Cash Flow ◽  
Significant Influence ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Free Cash Flow ◽  
Manufacturing Companies ◽  
Flow Ratio ◽  
Prediction Ability ◽  
Employee Welfare ◽  
Equity Ratio

This study was conducted to examine the effect of Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) to Divident Payout Ratio (Parliament) partially on manufacturing companies listed on Indonesia Stock Exchange period 2011-2015. In addition, to test the feasibility of regression model, the influence of Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) to Divident Payout Ratio (DPR) simultaneously at manufacturing company listed on Bursa Indonesia Securities period 2011-2015. The population in this study are 146 manufacturing companies that have been and still listed in Indonesia Stock Exchange period 2011-2013. The sampling technique used was purposive sampling and obtained sample of 42 companies. Data analysis technique used is by using multiple linear regression test. The results showed that Free Cash Flow Ratio, no significant effect on Divident Payout Ratio (DPR). Debt Equity Ratio (DER) has a negative and significant influence on Divident Payout Ratio (DPR), Institutional Ownership has a significant positive effect on Divident Payout Ratio (DPR), Employee Welfare and Price Earning Ratio (PER) has a positive and significant influence on the Divident Payout Ratio ). Simultaneously Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) give effect to Divident Payout Ratio. The prediction ability of the five variables to the Divident Payout Ratio (DPR) is 21.3% as indicated by the adjusted R square of 0.271 while the remaining 79.7% is influenced by other factors not included in the research model.

ECONOMIC ANALYSIS OF TRAVEL COMPANIES CASH FLOW

2019 ◽  
Author(s):  
Valentine Tarasova ◽  
Iryna Kovalevska
Keyword(s):  
Economic Analysis ◽  
Cash Flow

Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 17-24
Author(s):  
Siti Suharni ◽  
Arini Wildaniyati ◽  
Dea Andreana
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

Hungarian small business tax and possibilities to minimize distortions from capital income taxation

2015 ◽  
Vol 37 (s1) ◽  
pp. 87-105
Author(s):  
Benedek Nobilis ◽  
András Svraka
Keyword(s):  
Small Business ◽  
Cash Flow ◽  
Capital Accumulation ◽  
Value Added ◽  
Regulatory Elements ◽  
Capital Income ◽  
Potential Growth ◽  
Elegant Method ◽  
Business Tax ◽  
Working Out

Governments throughout the EU and OECD countries rely on revenues raised on capital income. Albeit several arguments can be made for keeping these taxes, in their widespread form they hinder capital accumulation and significantly lower potential growth due to their savings and investment distorting nature. At the same time, the actual economic impact of tax types is largely influenced by their structure. An elegant method, which is also simple in its concept, for eliminating the economic distortions of profit taxes is cash-flow taxation which moves income taxes closer to the more growth-friendly value-added taxes. The small business tax, which was introduced in Hungary in 2013, was designed along these principles. In this paper we review the theoretical literature on cash-flow taxation and discuss the main regulatory elements of the small business tax, as well as the solutions elaborated for working out the challenges related to its implementation.

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