scholarly journals ANALYSIS OF BREAK-EVEN POINT IN CV.BATA CIKARANG INDONESIA

2020 ◽  
Vol 7 (9) ◽  
pp. 259-267
Author(s):  
Agus Jamaludin
Keyword(s):  
Quantitative Data ◽  
Research Method ◽  
Balance Sheet ◽  
Field Research ◽  
Library Research ◽  
Income Statement ◽  
Point Analysis ◽  
Research Objects ◽  
Break Even Point ◽  
Existing Data

This study was obtained from the balance sheet and income statement of CV Bata Cikarang Indonesia in 2018, then the title is: Break Event Point Analysis on CV Bata Cikarang Indonesia. The goal is to find out the performance of CV Bata Cikarang seen from the company's Break Event Point. The research method is Field Research by visiting research objects and conducting interviews, and Library Research by exposing existing data in the form of Balance Sheet and Profit and Loss reports, and sales of data in the form of quantitative data and in the form of descriptive. Break Event Point analysis is performed to determine the company's financial performance, can also be used as a reference in making decisions that affect the company's future. As for the results in 2017 the BEP unit is 1,055,194 and the rupiah BEP is IDR 422,077,922 and 2018 the BEP unit = 1,027,397.26 and the IDR BEP is IDR 462,392,108.

scholarly journals The Effect of Country of Origin and Product Quality on Purchase Intention: Case of Huawei Smartphones

2021 ◽  
Vol 2 (1) ◽  
pp. 1-10
Author(s):  
Arjuna Wiwaha ◽  
Hendri Budiyanto
Keyword(s):  
Product Quality ◽  
Purchase Intention ◽  
Research Method ◽  
Country Of Origin ◽  
Field Research ◽  
Scientific Journals ◽  
Library Research ◽  
Research Objects ◽  
Retail Company

This study aimed to discuss and determine the influence of Country of Origin and Product Quality on Purchase Intention for Huawei Smartphones. The research was conducted in a smartphone retail company at PT. Erafone Artha Retailindo, a branch of Roxy Mas. The research method used is library research by literature studies, scientific journals, and reports. Field research was done by collecting data from research objects through observation, interviews, and questionnaires. The data was collected from 140 visitors, who had not purchased at the Erafone branch in Roxy Mas. The valid sample used in this study amounted to 100 people. To process and analyze the data, this research used SPSS version 25. Based on the results, Country of Origin and Product Quality have a positive and significant effect either partially or simultaneously by 64.4%, on Huawei Smartphone Purchase Intention; the remaining 35.6% is influenced by other factors not covered in this study.

AKAD FINANCING OF MURABAHAH BETWEEN CUSTOMERS WITH MUAMALAT BANKS HARKAT VIEWED FROM SHARI'AH PRINCIPLES

2020 ◽  
Vol 10 (1) ◽  
pp. 13-26
Author(s):  
Candra Irawan ◽  
Adi Bastian ◽  
Febrozi Rohadi
Keyword(s):  
Data Collection ◽  
Financial Institutions ◽  
Research Method ◽  
Economic Condition ◽  
Field Research ◽  
Comprehensive Analysis ◽  
Islamic Banks ◽  
Legal Research ◽  
Trading System ◽  
Library Research

Currently in Indonesia Islamic Bank has gained a place and interested in the community, causing many emerging Syari'ah Bank and Financial Institutions of the syari'ah, and products in Islamic banks are widely used is murabahah financing. The formulation of the problem in this research are: (1). How is the implementation of the sale and purchase through murabahah financing between Bank Muamalat Harkat with customers. (2). Is trading system murabahah financing between Bank Muamalat Harkat and customers have been according to the principles of Syari’ah. (3). How murabahah financing efforts to resolve the breach between the customer and Muamalat Harkat. This research method is empirical legal research, this study was conducted in Bank Muamalat Harkat based data collection through field research such as interviews, observation and description as well as information from respondents through library research. The results of this research are: before an agreement Bank to assess carefully the prospective customer in the form of a comprehensive analysis and is divided into several stages, such as the assessment using the principle of 5C Character (Character of the debitor), Chapacity (Capability Candidate Debitor) , Capital (Capital candidate Debitor), Collateral (Collateral candidate Debitor) and Condition of economy (economic condition of the prospective Borrower). Trading system murabahah financing between Bank Muamalat Harkat with the customer has not fully based on the principles of the Syari'ah. Murabahah financing efforts to resolve the defaults can be solved by R3 is Restrukturing (Arrangement Back), Reconditioning (Terms Back) and Rescheduling (rescheduling), sales collateral and auction execution. 

scholarly journals PENGARUH FAKTOR KEUANGAN DAN PEMASARAN TERHADAP KELAYAKAN USAHA PO. KERIPIK PISANG SUSENO DI BANDAR LAMPUNG

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Yudiana Yudiana ◽  
Keyword(s):  
Research Method ◽  
Net Present Value ◽  
Field Research ◽  
Payback Period ◽  
Internal Rate Of Return ◽  
Present Value ◽  
Financial Feasibility ◽  
Library Research ◽  
Interview Methods ◽  
Library Support

Abstract The object of research is PO. Pisang Suseno Bandar Lampung Chips located at Jalan Ikan kakap No. 78 Teluk Betung. PO. The problem studied was to find out the influence of financial and marketing factors on business feasibility of PO. Suseno Banana Chips in Bandar Lampung because of the business feasibility of PO. Suseno Banana Chips in Bandar Lampung business feasibility PO. Suseno Banana Chips in Bandar Lampung are declining. The research method used in this study is library research carried out by reading and studying books, scientific works and other library support related to this research and field research conducted by examining directly on PO. Suseno chips in Bandar Lampung through interview methods and questionnaires related to financial and marketing factors to the business feasibility of Suseno Keripik in Bandar Lampung. The results showed that the influence of financial and marketing factors on business feasibility of PO. Suseno Chips in Bandar Lampung, Based on calculations and research results from several financial feasibility criteria, it can be seen that the Net Present Value (NPV) is 226,745,626 and the Profitability Index (PI) is 1.87, the Internal Rate of Return (IRR) is 40.47% and Payback period (PP) for 2 years 23 days. This business should be developed in the direction of a larger processing industry given the products of PO chips. Suseno is a product that is quite popular with the community and this business can be used as an example by various parties who want to pursue similar businesses.

scholarly journals Optimalisasi Kapasitas Dan Peningkatan Efisiensi Biaya Pengelolaan Kelas Karyawan

INOVATOR ◽  
2018 ◽  
Vol 7 (1) ◽  
pp. 1
Author(s):  
Immas Nurhayati ◽  
Titing Suharti
Keyword(s):  
Cost Efficiency ◽  
Research Method ◽  
Optimal Number ◽  
Capacity Optimization ◽  
Point Analysis ◽  
Class Management ◽  
Minimum Number ◽  
Break Even Point

This research would like to analysis optimizing employee class management both in capacity and cost efficiency. Capacity optimization is to determine the minimum number of students that can cover all of their class costs. The research method uses break even point analysis. The results of the study showed that the optimal number of class capacity was 21 (twenty one) students. Taking into account efficiency and fairness for all, excess teaching fees per SKS for employee classes vary from Rp. 12,500 to Rp. 50,000 with the presence of Rp. 50,000.

scholarly journals Feasibility Analysis Of Class Vi Students 'Books in Globalization Theme (Theme 4) Curriculum 2013 SDN 2 Padasuka

2021 ◽  
Vol 4 (1) ◽  
pp. 123
Author(s):  
Muhammad Nurjamaludin ◽  
Nabila Aprilia ◽  
Dani Gunawan ◽  
Neni Nadhiroti Muslihah
Keyword(s):  
Research Method ◽  
Learning Activities ◽  
Grade Student ◽  
Research Information ◽  
Average Value ◽  
Library Research ◽  
Teachers And Students ◽  
Descriptive Approach ◽  
Research Objects ◽  
Research Analysis

<p><em>Textbooks are one of the teaching materials that can influence in learning activities, because they can be a reference for teachers and students. The purpose of this study was to determine the four standard feasibility of a grade VI student book on the theme of globalization in the curriculum 2013. The research method used in this study is qualitative with a type of descriptive approach that is library research. Participants or research objects that act as a source of data research information are the books of grade VI students and teachers. The data collection techniques used are documentation and interview techniques. Based on the results of the research analysis, it shows that the average value of the standardized analysis of the grade student book on the theme of globalization obtained a percentage 85,31% with the title “very worthy”. Thus this book can be used as best as possible.</em></p>

scholarly journals Tinjauan Yuridis terhadap Perjanjian Kerja Yang Dibuat Secara Lisan

2019 ◽  
Vol 5 (1) ◽  
pp. 8
Author(s):  
Fauzi Sumardi ◽  
Ridho Mubarak
Keyword(s):  
Research Method ◽  
Legal Protection ◽  
Field Research ◽  
Civil Code ◽  
Employment Relationships ◽  
Work Relations ◽  
Library Research ◽  
Work Relationship ◽  
Conducting Research ◽  
Laws And Regulations

<p><em>Juridical Review Of Work Agreements Made Orally</em></p><p><em><br /></em></p><p><em>A verbal work agreement is a work relationship that is made without the signing of a work agreement, a verbal work agreement is sufficient with a statement that is mutually agreed upon by both parties and should be witnessed by at least two witnesses. The purpose of this study was to find out how the legal strength of work agreements made verbally and how legal protection for workers whose employment relationships are based on verbal work agreements. The research method used is the library research method, namely by conducting research on various written reading sources, and the Field Research method, which is a juridical review of workers whose work relations are based on verbal work agreements. The purpose of this study is to find out the answers to the problems discussed. The results of the study indicate that the legal strength of the work agreement made orally is not specifically regulated in the Civil Code or in other laws and regulations so that the arrangement of oral agreements only follows the arrangement of work agreements in general</em></p>

scholarly journals Sertifikat Laik Fungsi pada Bangunan Gedung di Kota Bandung Dalam Kaitannya dengan Izin Mendirikan Bangunan

2021 ◽  
Vol 21 (3) ◽  
pp. 963
Author(s):  
Devi Elora
Keyword(s):  
Rule Of Law ◽  
Research Method ◽  
Field Research ◽  
Existing Building ◽  
The Rule Of Law ◽  
Legal Rules ◽  
Building Permits ◽  
Library Research ◽  
Specific Implementation ◽  
The City

The rise of buildings in the city of Bandung is a symbol of the development of the city of Bandung itself, but the development of a city must of course refer to the existing rules. The existence of buildings whose utilization is often found to be inconsistent with IMB, in other words, there is a mismatch between SLF and IMB which of course raises problems regarding the use of building functions that are not in accordance with existing building permits. Identification of the problem in this thesis research is how the legal arrangements regarding SLF for buildings are in the presence of an IMB and how is the SLF for buildings that are not used in accordance with the IMB. The research method uses the normative juridical method, which is carried out using library research and field research conducted at institutions related to the issue of building function worthiness certificates in the city of Bandung in relation to building permits. The conclusion obtained in this study is the legal arrangement regarding SLF for buildings in the presence of an IMB which is basically the existence of an SLF located or based on an IMB. SLF is a provision for the use of buildings, while IMB is the legality of the existence of buildings, problems regarding the incompatibility between IMB and SLF can be studied from 3 main subjects of the existence of SLF namely government, society and the rule of law, but what is fundamental is the absence of legal rules regarding specific implementation instructions in The City of Bandung regulates SLF, so that SLF in Bandung City has not been able to run well. SLF of buildings whose utilization is not in accordance with the IMB has the consequence that the use of the SLF that should be in accordance with the IMB must be adjusted to the provisions contained in the IMB.

scholarly journals Upaya Penggalian Potensi Pajak Penghasilan dari Transaksi Pengalihan Hak Atas Tanah dan/atau Bangunan

2021 ◽  
Vol 4 (1) ◽  
pp. 125
Author(s):  
Agus Bandiyono ◽  
Melinda Fitriyani
Keyword(s):  
Public Sector ◽  
Income Tax ◽  
Research Method ◽  
Field Research ◽  
Land Rights ◽  
Library Research ◽  
Public Sector Accounting ◽  
Transaction Value ◽  
Potential Land

AbstractThis study aims to identify the imposition of income tax, analyze tax potential, explain and evaluate efforts to get the potential income tax and find out the obstacles experienced in getting the potential income tax on income from transfer of land and / or building rights transactions at KPP Pratama Wates.  The research method used is the library research method and the field research method (interviews). The results of this study, in general, KPP Pratama Wates has made efforts to explore the potential income tax from transactions of transfer of rights to land and / or buildings properly. This can be seen from the suitability between the regulations and their application in the office. In addition, there are several obstacles in exploring this potential which causes the efforts to be less than optimal, such as difficulties in communicating with taxpayers, lack of authority in accessing taxpayer data which is more in-depth related to the correctness of the transaction value stated by the taxpayer, and there are still many document applied. by taxpayers who do not have an NPWP so that it is difficult to do follow-up, and there are obstacles from existing regulations. The novelty of the findings (novelty) in this study is to use a newer rule in the form of PER-26 / PJ / 2018 and discuss more deeply and evaluate the application of the SSP-PHTB research procedures.Keywords:  exploration of potential; land rights and / or buildings; income tax; taxation; public sector accounting; state finances                                            Abstrak Penelitian ini bertujuan untuk mengidentifikasi pengenaan pajak penghasilan, menganalisis potensi pajak, menjelaskan dan mengevaluasi upaya penggalian potensi pajak penghasilan serta mengetahui kendala-kendala yang dialami dalam melakukan penggalian potensi pajak penghasilan atas penghasilan dari transaksi pengalihan hak atas tanah dan/atau bangunan di KPP Pratama Wates. Metode penelitian yang digunakan adalah metode deskriptif kualitatif berupa penelitian kepustakaan dan metode penelitian lapangan berupa wawancara. Hasil penelitian ini, secara umum KPP Pratama Wates telah melakukan upaya penggalian potensi pajak penghasilan dari transaksi pengalihan hak atas tanah dan/atau bangunan dengan baik. Hal ini dapat diketahui dari kesesuaian antara peraturan dan penerapannya di lapangan. Selain itu, terdapat beberapa kendala dalam melakukan penggalian potensi ini yang menyebabkan upaya yang dilakukan menjadi kurang optimal seperti kesulitan berkomunikasi dengan Wajib Pajak, kurangnya kewenangan dalam akses data Wajib Pajak yang lebih mendalam terkait dengan kebenaran nilai transaksi yang dinyatakan Wajib Pajak, dan masih banyak berkas permohonan penelitian yang dilakukan oleh Wajib Pajak yang belum memiliki NPWP sehingga kesulitan dalam dilakukan tindak lanjut. Kebaruan temuan (novelty) dalam penelitian ini yaitu menggunakan aturan yang lebih baru berupa PER-26/PJ/2018 dan membahas lebih dalam serta mengevaluasi penerapan tata cara penelitian SSP-PHTB tersebut.Kata kunci: penggalian potensi; Hak Atas Tanah Dan/Atau Bangunan; pajak penghasilan; perpajakan; akuntansi sektor publik; keuangan negara

scholarly journals An Empirical Research on Shinepukur Holdings Ltd: Strategy, Accounting, Ratio, Sensitivity and Prospective Analysis

2017 ◽  
pp. 83-92
Keyword(s):  
Real Estate ◽  
Operating Performance ◽  
Market Price ◽  
Balance Sheet ◽  
Real Estate Industry ◽  
Strategy Formulation ◽  
Short Term ◽  
Income Statement ◽  
Point Analysis ◽  
Day By Day

This paper examines how Shinepukur holdings ltd is going well or not? The major operations of the company are related to the development of lands and building apartments. Its operating performance is now going down because of the inefficient strategy formulation. The company cannot use its resources in full swings. Real estate customers purchase land or apartments on credit. Sometimes they fail to pay with in due time. Identifying the projects which customers will pay their credit within short term is important in this business. This policy is not followed by shinepukur. Moreover Managers had taken some unprofitable projects which brought negative return for the company. The company’s core businesses are Apartment project and Land project. Competition in real estate industry is increasing day by day. After du-point analysis, we have found that company’s performance is very much sensitive to its profit margin. In the valuation part we have found the company’s present of equity per share is negative where share market price is 28.50 taka in the last trading day of 2015. This figure indicates market price of share is overvalued. Investors should not buy this company’s share. In prospectus analysis we have made forecast for next three years income statement, balance sheet, cash flow statement on the basis of common size statement analysis.

Evaluasi atas Implementasi PP Nomor 23 Tahun 2018 dan Implikasinya Terhadap Penerimaan Pajak dan Kepatuhan Wajib Pajak UMKM di Banjarmasin

2021 ◽  
Vol 6 (1) ◽  
pp. 37-51
Author(s):  
Agus Bandiyono ◽  
Nur Syifa Retno Utami
Keyword(s):  
Research Method ◽  
Qualitative Method ◽  
Field Research ◽  
Tax Revenue ◽  
Positive Contribution ◽  
Technology Dependence ◽  
Library Research ◽  
Education And Awareness ◽  
Tax Payments ◽  
Positive Effect

The aims of this study are to evaluate the implementation of PP No. 23 of 2018 at KPP Pratama Banjarmasin Utara and Selatan, to analyze the implications of the implementation of PP No. 23 of 2018 on tax revenue and compliance of SME taxpayers, and to find out the challenges and obstacles in implementing regulations at KPP Pratama Banjarmasin Utara and Selatan. The research method used are the qualitative method of library research and field research in the form of interviews and observations. The results of the research are based on observation, interviewing informants and evaluating the implementing regulations, PP No. 23 of 2018 has been implemented properly. PP No. 23 of 2018 has a positive effect on the revenue and number of SME taxpayers who make tax payments, but it has not made a positive contribution to the compliance of SME taxpayers in reporting annual tax return. This is known through the percentage of SME taxpayers’s annual tax return reporting compared to the number of SME taxpayers registered in Banjarmasin less than 20%. The challenge in implementing this PP is in providing education and awareness of taxpayers who are still low. The perceived obstacles are that taxpayers are not familiar with technology, dependence of taxpayers on officers, and double taxation.

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