scholarly journals ANALISIS PENDAPATAN DAN BIAYA RELEVAN PADA PERALIHAN BISNIS OFFLINE TOONLINE (STUDI KASUS PADA TOKO FASHION HPROJECT)

Author(s):  
Denny Anggriawan ◽  
Temy Setiawan

<p><em>The development of technology and the increasing use of Internet network in the society today has an impact on consumer behavior. Businesses that used to be conventional or offline are now turning to online business, which makes it easier for consumers to be able to conduct business transactions without any limitations of space and time. This study aims to determine the increase in operating income with offline switch to online with the analysis of revenue and relevant costs. This research is descriptive qualitative research. The subject of the research is the Hproject Store. The data used are primary data and secondary data. Data collection techniques with offline store observations and online stores, interviews with owners and employees and documentation of the accounting records. Based on the results of research indicated that switching offline business to online can increase operating profit based on revenue analysis and cost relevant for tactical decision making. The contribution of this research is able to indicate that one of technique in increasing profit is by utilizing technology and network in doing business. In addition, this study can provide consideration of financial analysis techniques before tactical decision making on business techniques.</em></p><p><em> </em></p><p><strong><em>Keywords</em></strong><strong><em>: offline, online, tactical decisions</em></strong></p>

2019 ◽  
Vol 9 (2) ◽  
pp. 115-119
Author(s):  
Temy Setiawan ◽  
Denny Anggriawan

The development of technology and the increasing use of Internet network in the society today has an impact on consumer behavior. Businesses that used to be conventional or offline are now turning to online business, which makes it easier for consumers to be able to conduct business transactions without any limitations of space and time. This study aims to determine the increase in operating income with offline switch to online with the analysis of revenue and relevant costs. This research is descriptive qualitative research. The subject of the research is the Hproject Store. The data used are primary data and secondary data. Data collection techniques with offline store observations and online stores, interviews with owners and employees and documentation of the accounting records. Based on the results of research indicated that switching offline business to online can increase operating profit based on revenue analysis and cost relevant for tactical decision making. The contribution of this research is able to indicate that one of technique in increasing profit is by utilizing technology and network in doing business. In addition, this study can provide consideration of financial analysis techniques before tactical decision making on business techniques.


2016 ◽  
Vol 8 (2) ◽  
Author(s):  
Arif Hasan ◽  
Dedi Budiman Hakim ◽  
Irdika Mansur

This study aims to analyze causes of the low uptake of the budget and formulate a strategy of maximizing the absorption of expenditure on Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manokwari. Respondents involved are 20 people that consist of: treasury officials and holder output of activity. The data used were secondary data in the form of reports on budget realization (LRA) quarter I, II, III and IV of the fiscal year 2011 to 2015, and the primary data were in the form of interviews with the help of a questionnaire. While the analysis of the data used was descriptive analysis using data tabulation, and the analysis of the three stages strategy of the decision making used IFE and EFE matrix, SWOT matrix and QSPM matrix.The results showed that there are 19 factors causing low of budget absorption until the end of the third quarter, and there were 10 drafts of policy as a strategy for maximizing the absorption of the budget on Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manokwari.ABSTRAKPenelitian ini bertujuan untuk menganalisis penyebab rendahnya penyerapan anggaran belanja dan merumuskan strategi maksimalisasi penyerapan anggaran belanja pada Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manokwari. Responden yang terlibat adalah 20 orang yaitu pejabat perbendaharaan dan pemegang output kegiatan. Data yang digunakan adalah data sekunder berupa laporan realisasi anggaran (LRA) triwulan I, II, III dan IV tahun anggaran 2011 sampai 2015, dan data primer berupa wawancara dengan bantuan kuesioner. Sedangkan analisis data yang digunakan adalah analisis deskriptif menggunakan analisis tabulasi, dan analisis analisis strategi tiga tahap pengambilan keputusan menggunakan matriks IFE dan EFE, matriks SWOT dan matriks QSPM. Hasil penelitian menunjukkan bahwa terdapat 19 faktor penyebab rendahnya penyerapan anggaran belanja sampai akhir triwulan III, dan terdapat 10 rancangan kebijakan sebagai strategi maksimalisasi penyerapan anggaran belanja di Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manokwari.


2016 ◽  
Vol 35 (3) ◽  
pp. 209
Author(s):  
Robet - Asnawi ◽  
Made Jana Mejaya

Cassava is a major food crops which widely developed in Lampung province, it caused   high adaptability, easily cultivated, smallest risk of failure, and high price. The study was objective to analyze competitive advantage of casava farming system compared to  maize and soybean farming system. The activity were conducted at Central Lampung regency from April 2012 to February 2013. The primary data were obtained from respondents with sample of 90 farmers, using survey methods with structured interviews and questionnaires. Secondary data were obtained from the office of relevant agencies and BPS Lampung. Data analysis were financial analysis and competitive advantage analysis. The results showed that cassava farming more profitable than maize and soybean farming system  income Rp.21.109.000/ha and R/C of 2,91 compared to corn farming income Rp.15.935.000 and R/C of 2,01 and soybean farming income Rp.5.187.800/ha and R/C of 1,48.  Cassava farming system will be competitive compared corn and soybeans farming on the productivity levels at least 34.567 kg/ha and 20,788 kg/ha and cassava price at least IDR 654/kg and IDR 394/kg.


Author(s):  
Iwang Gumilar ◽  
Adinda Elsha Akmalya ◽  
Yayat Dhahiyat ◽  
Asep Agus Handaka Suryana

Carp (Cyprinus carpio) hatchery cultivation is one of the business activities carried out by the community in Ciparay District, Bandung Regency. This research aims to analyze the financial feasibility of carp hatchery cultivation in Ciparay District, Bandung Regency. This research was conducted using a case study method consisting of primary data and secondary data. Primary data obtained from interviews with respondents and secondary data obtained from related agencies. This research uses 38 respondents as samples based on the sampling method (purposive sampling). The analysis used in this research is descriptive quantitative. The results obtained from this research are carp hatchery cultivation in Ciparay District has a profit value of 164,225,000 IDR/year, Profitability of 217%, R/C of 3.2 and Payback Period of 33 days so it is feasible to run and develop. Carp hatchery cultivators in Ciparay District, Bandung Regency are indicated to be prosperous because they have a higher income than the Regional Minimum Wage of Bandung Regency.


2019 ◽  
Vol 15 (2) ◽  
pp. 107-120
Author(s):  
Nurul Aeni

ENGLISHDecision of being woman migrant workers brings both positive and negative consequeces for the woman workers as well as their families live behind. This study aimed: (1) to describe the decision making of being migrant workers among the applicants of woman migrant workers from Pati District; (2) to explain the factors correlate to the migrate decision making, and (3) to explain factors correlate to destination country choosing. It used quantitave approach. The primary data were obtained by spreading questionnaires among women migrant worker applicants at four labour supply companies. Meanwhile the secondary data get through desk review. Then, the data were analysed descriptively using chi square and correspondence analysis. The study resulted: (1) economic was the main factor of decision making for being woman migrant workers; (2) the factors correlated to the decision making for being woman migrant workers were the position in household, previous income, and decision making process; (3) high salary was the main factor on choosing the destination country. The factors correlated to destination country preferences were: the reasons for choosing the destination countries, age, previous job, previous salary, and husband’s age. INDONESIAKeputusan menjadi pekerja migran perempuan dapat berkonsekuensi positif maupun negatif bagi pekerja migran maupun keluarga yang ditinggalkan. Penelitian ini bertujuan: (1) menggambarkan pengambilan keputusan menjadi pekerja migran perempuan pada calon pekerja migran di Kabupaten Pati; (2) mendeskripsikan faktor yang berhubungan dengan pengambilan keputusan; dan (3) mendeskripsikan faktor yang berhubungan dengan pemilihan negara tujuan. Penelitian menggunakan pendekatan kuantitatif. Data primer didapatkan melalui pengisian kuesioner oleh para calon pekerja migran perempuan di empat PPTKIS. Sementara data sekunder didapatkan melalui review penelitian terdahulu dan dokumen yang relevan. Data yang diperoleh dianalisis secara deskriptif menggunakan chi square dan analisis korespondensi. Hasil penelitian adalah: (1) ekonomi adalah faktor utama pengambilan keputusan menjadi pekerja migran perempuan; (2) faktor yang berhubungan dengan pengambilan keputusan menjadi pekerja migran adalah posisi dalam rumah tangga, pendapatan sebelumnya, dan proses pengambilan keputusan; (3) gaji yang tinggi merupakan alasan utama pemilihan negara tujuan migrasi. Adapun faktor yang berhubungan dengan pemilihan negara tujuan migrasi adalah alasan pemilihan negara, usia, pekerjaan sebelumnya, pendapatan sebelumnya, dan usia suami.


Author(s):  
Adel Ismail Al-Alawi ◽  
Arpita Anshu Mehrotra ◽  
Hala Elias ◽  
Hina S. M. Safdar ◽  
Sara Abdulrahman Al-Bassam

The main focus of this chapter is to identify the behaviors of the consumers and sellers of e-commerce in Bahrain. It also seeks to understand the ethical and legal issues faced by the users of e-commerce and the various reasons for such behavior. The perception of the consumers regarding online retailers discussed through appropriate measures and research data. The chapter clearly explains the historical development of e-commerce in Bahrain and the processes and procedures of setting up an online business in the country. The common legal and ethical issues faced by the consumers discussed in detail and supported by different models to understand user behavior. The research onion method used to gather quantitative and qualitative data. The primary data collected through questionnaires and interviews whereas the secondary data collected through literature. The data analysis shows the results of the mixed method supported by different graphs and models. The different recommendations provided to solve the most prevalent problems confronted by the buyers and the sellers of e-commerce.


2019 ◽  
pp. 205-218
Author(s):  
Theresa Chapple-McGruder ◽  
Jaime Slaughter-Acey ◽  
Jennifer Kmet ◽  
Tonia Ruddock

This chapter offers instructions on how to find the data needed for a particular public health improvement program. The chapter starts by defining two systems of data collection: primary and secondary. However, it is important to remember that all data has limitations. There is no such thing as perfect data. The use of primary data in practice or policy decision-making is often constrained by resources and time, as collecting robust data typically takes years. Although secondary data poses limits, such that it might be data not collected specifically for a particular health question, or not being representative of the population of interest, or perhaps there is a lag in data availability. However, the chapter concludes, things can always be improved even if perfection is never reached.


Author(s):  
Adel Ismail Al-Alawi ◽  
Arpita Anshu Mehrotra ◽  
Hala Elias ◽  
Hina S. M. Safdar ◽  
Sara Abdulrahman Al-Bassam

The main focus of this chapter is to identify the behaviors of the consumers and sellers of e-commerce in Bahrain. It also seeks to understand the ethical and legal issues faced by the users of e-commerce and the various reasons for such behavior. The perception of the consumers regarding online retailers discussed through appropriate measures and research data. The chapter clearly explains the historical development of e-commerce in Bahrain and the processes and procedures of setting up an online business in the country. The common legal and ethical issues faced by the consumers discussed in detail and supported by different models to understand user behavior. The research onion method used to gather quantitative and qualitative data. The primary data collected through questionnaires and interviews whereas the secondary data collected through literature. The data analysis shows the results of the mixed method supported by different graphs and models. The different recommendations provided to solve the most prevalent problems confronted by the buyers and the sellers of e-commerce.


2017 ◽  
Vol 1 (3) ◽  
pp. 49 ◽  
Author(s):  
Muhd. Nutyatno ◽  
Synthia Dewi

<p class="Style1"><strong>The </strong>purposes of this study are to find out whether professional auditor has under-stood ethic code values in Accountant Ethic Codes in Indonesia and whether there is correlation between ethic value understandings with decision-making based on moral standard approach.</p><p class="Style1">In this study the author uses descriptive and correlational research method. The purpose of descriptive method is to describe facts and the nature of research object systematically, actually and accurately. Whereas the purpose of correla-tional researches to see correlation between independent and dependent variables. The supporting variables used in this research are auditor understands of ethic values (properness, fair and moral value) and auditor's decision making. Primary data gathered from questionnaire, whereas secondary data gathered from literatures, books, reports and other science writing.</p><p class="Style1">Based on the result of data analysis, the author concludes the auditors generally are less understood in ethic values as their guidance, thus decision making is not in accondance with the provision of Indonesian Accountant Commission, espe-cially in understanding of accountant ethic codes. In relation to responsible decision-making, the author concludes that there is correlation between ethic values understanding and such decision making. It is affected by properness, fair and moral factors that relate to decision-making.</p><p class="Style1"><strong>Keywords: </strong>ethics, auditor decision, morale</p>


2017 ◽  
Vol 6 (2) ◽  
pp. 22
Author(s):  
Shanti Emawati ◽  
Rini Widiati ◽  
I Gede Suparta Budisatria

<p><em>The research was conducted to determine the feasibility of financial investment on  Limousine cattle farming. Research was done from January to May 2007, located in Sleman District. Survey methods was done to collect primary data at the farm level and secondary data from related institution. Purposive sampling was applied to sellect farmers’ respondent. Criteria used to analyze the feasibility of financial investment were consisted of Benefit Cost Ratio (BCR), Net Present Value (NPV), Internal Rate of Return (IRR) and Payback Period (PPC), based on 7 years investment and 12% annual discount factor. The result showed that based on NPV, IRR, BCR and payback period analysis, the most feasible investment of Limousine cattle breeding farm under farmers’ condition with the value of NPV = </em><em>Rp 11.900.156,00, IRR = 32,64%, BCR = 1,74 and payback period = 3,25 years. </em></p><p><em> </em></p><p><em>Keywords : Limousine cattle, Cattle breeding farm, Investment financial analysis</em><em></em></p>


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