scholarly journals ANALISA ANGGARAN DAN REALISASI DENGAN METODE VARIANS TERHADAP LAPORAN LABA RUGI (Studi Kasus pada PT. J Darmawan Venture Capital)

2019 ◽  
Author(s):  
Meita Sawang ◽  
Yayuk Nurjanah

The purpose of this study was to determine how the operating budget budgeting income consisting of revenues, expenses , and net income (loss) .In practice, only the operating budget prepared by the realization last year's budget , the activities to be carried out and the predictions / assumptions that would come to cause significant variance in the number and the lack of evaluation for the problem. Evaluations are made to the budgeting process and the cause of the difference . It can also be done to determine the difference is still within the control of management of the company or not.The main thing of this study were ( 1 ) Identify the budgetary process at PT. J Darmawan Venture Capital , ( 2 ) analyzing the causes of the difference in the operational budget PT. J Darmawan Venture Capital , and ( 3 ) Evaluate the management control of PT . J Darmawan Venture Capital for the difference in the operating budget .Data used in this study is primary data and data secondary . The primary data obtained from interviews with financial managers and the financial staff PT. J Darmawan Venture Capital . Secondary data were obtained from official documents data collection owned by PT. J Darmawan Venture Capital associated with the financial data in the form of operating budget ( income and expenses ) and its realization in 2011-2013 as well as theoretical materials such as literature , textbooks , reference , and information relevant to the operational budget will be used as the basis and foundation guidelines think this study. The method used is quantitative descriptive analysis and analysis of variance.The result of research shows that one of the controlling process is analysing variance by compare budgeting and realize that we know the favourable variance or unfavourable variance and corrected if we were need. The use budget must be followed wih deppen variance analysing in order to find out the cause of tendency so that in the future we can take the step that we need to minimize unfavourable variance.Keywords : budgetting , income statement , analysis of variance

2018 ◽  
Vol 32 (2) ◽  
pp. 84
Author(s):  
Niken Ambarwati ◽  
Eny Lestari ◽  
Mei Tri Sundari

<p><em>The purpose of this study is to analyze the income of ornamental plant traders living in the central area (Nglurah) and non-centers (Kalisoro and Ngledoksari). The main method of this research is descriptive analysis. The location of this research is intentional (purposive), by selecting Tawangmangu District as the research location. The method of determining the respondents was done accidentally (accidental sampling) to 30 traders of ornamental plants of the central area and 30 traders of ornamental plants of non-central areas. Data used in this research are primary data and secondary data. The data analysis method used is income analysis, multiple linear regression analysis, F test, and T-test. Based on earnings analysis shows the average total cost of local traders in the central region of 8,508,364.62 IDR with income of 14,330,849.82 IDR and income of 5,822,485.20 IDR. The average number of cost traders in non-central areas is 7,983,978.00 IDR with revenue of 14,590,483.33 IDR, and income of 6,606,505.33 IDR. The result of T-test shows that the income of ornamental plant traders in the central area is influenced by the experience of trading (X<sub>2</sub>), venture capital (X<sub>3</sub>), and land area (X<sub>6</sub>). While traders of ornamental plants in non-central areas are influenced by the experience of trading (X<sub>2</sub>), venture capital (X<sub>3</sub>), and labor in the family (X<sub>5</sub>).</em></p>


2016 ◽  
Vol 7 (1) ◽  
pp. 15
Author(s):  
Kuntoro Boga Andri ◽  
Prima Diarini Riajaya ◽  
Fitriningdyah Tri Kadarwati ◽  
Budi Santoso ◽  
Suminar Diyah Nugraheni

<p>Dalam mendukung pencapaian swasembada gula, Pulau Madura menjadi salah satu sasaran lokasi pengembangan tebu. Di Kabupaten Sampang pengembangan usaha tani tebu dimulai sejak tahun 2009. Program ini<br />didukung oleh masuknya perusahaan perkebunan serta bantuan penganggaran dari APBN. Penelitian bertujuan mengetahui kelayakan secara sosial dan ekonomi serta potensi pengembangan usaha tani tebu ke depan dan untuk mengetahui peluang dari usaha tani tebu ini bagi masyarakat di Pulau Madura secara umum.  Penelitian dilaksanakan mulai September sampai Desember 2013 di lokasi-lokasi kecamatan pengembangan tebu Kabupaten Sampang. Informasi dikumpulkan dengan memanfaatkan data sekunder dan data primer melalui wawancara dengan individu maupun grup/kelompok masyarakat, dinas/institusi terkait. Data dianalisa menggunakan analisis deskriptif untuk memperoleh gambaran kondisi yang dihadapi dan pemecahan dari masalah yang dihadapi di wilayah yang diamati. Analisis aspek usaha tani meliputi data input-output komoditas existing dengan analisis finansial. Untuk melihat kelayakan usaha tani digunakan R/C Ratio. Hasil penelitian menunjukkan bahwa faktor-faktor yang mempengaruhi kelayakan usaha tani tebu adalah kepemilikan lahan, insentif rangsangan dana bantuan sosial (Bansos) APBN dan subsidi pengembangan Tebu Madura (Dinas Perkebunan Provinsi), serta kerja sama kemitraaan dengan pabrik gula (PTPN X) yang menawarkan bantuan modal, subsidi saprotan, alat/mesin pertanian, serta jaminan pasar. Kemitraan yang telah ada antara PTPN X dengan petani tebu di Sampang dapat dikategorikan dalam tipe kemitraan subkontrak dan layak diteruskan.  Skema yang sudah diterapkan dalam kontrak ini adalah pola kemitraan antara pemerintah daerah, swasta (PTPN X), dan petani tebu. Usaha tani tebu dengan R/C ratio sebesar 1,05 dan 1,68 dan pendapatan bersih Rp1.358.920,00/ha dan Rp14.024.360,00/ha pada usaha tani tebu awal dan tebu kepras I, membuktikan usaha tani tebu di lokasi penelitian sangat layak untuk diusahakan dan menguntungkan. Selain peluang bagi masyarakat memanfaatkan potensi lahan tidur dan sub-optimal untuk pengembangan usaha tani tebu yang memberikan manfaat ekonomi bagi masyarakat di Kabupaten Sampang.</p><p> </p><p>In order to achieve self-sufficient in sugar consumption, the Madura Island became one of the targets of sugar cane development area. In Sampang Regency, the development of sugar cane agribusiness have been started since 2009. This program was supported by the companies as well as financial supported from national budget (APBN). The study aims to determine the feasibility of social and economic as well as the potential<br />for future development of sugar cane farming and to understand the opportunities of the farming for community in Madura Island on the whole. The study was conducted from September to December 2013 at 14 districts of sugar cane developing area in Sampang. Information was collected by using secondary data and primary data through interviews with individual and group/community groups, agencies/institutions concerned.  Data were analyzed using descriptive analysis to obtain a description of the conditions encountered and the solving of problems encountered in the observed region. The analysis covers aspects of farm commodity input-output data with the existing financial analysis. To look at the feasibility of farming used the R/C ratio. The results of the study showed that some factors which influenced the farmer to plant the cane were: land ownership; the stimuli of incentives from social grants (Bansos) from APBN and subsidy from project<br />development (from Provincial Agricultural office); the cooperation of partners through sugar company (PTPN X) which offered grants, input subsidy, equipments/agriculture machinery as well as market assurance. The partnership among PTPN X and the sugar cane farmers in Sampang was feasible and categorized a subcontract partnership type. Meanwhile, the scheme that had been implemented in this type of contract was the<br />partnership pattern between local government, private (PTPN X) and the sugar cane farmers. The sugar cane farming with R/C ratio of 1.05 and 1.68, or net income recieved of Rp1,358,920/ha and Rp14,024,360/ha at<br />the first harvested and second period harvested, proving that the farming in the study area is feasible to carry on and profitable. In addition, it is the opportunities to develop the potential of the unused and suboptial<br />land for sugar cane agribusiness development that provides economic benefits to the community in Sampang Regency.</p>


2017 ◽  
Vol 2 (3) ◽  
pp. 194
Author(s):  
Salfadri Salfadri

<p><em>The purpose of this study is to investigate the flow of trade and factors affecting the inter-regional trade of race chicken eggs commodity in West Sumatra. The data used in this analysis are primary and secondary data. Primary data was obtained from survey results to wholesalers of race chicken eggs in 15 districts/cities in West Sumatera Province. The number of samples is 146 wholesalers of race chicken eggs. The secondary data obtained from the Central Bureau of Statistics of West Sumatra. The trade flow of  race chicken egg commodity  between regions in West Sumatera Province is done by descriptive analysis to primary data. Factors affecting inter-regional trade of race chicken eggs were analyzed by multiple regressions based on the developed gravity model. The results showed that inter-regional  trade of race chicken eggs occur between regions that do not produce these commodities with regions that produce these commodities. Besides that there are regions that do not produce these commodities but become the intermediary between the regions that produce race chicken eggs with the regions that do not produce commodities of race cihicken eggs. The results of this study also found that using the primary data of factors affecting inter-regional trade of egg commodity commodities in West Sumatra Province is the difference in price. While using secondary data, it is found that factors affecting inter-regional trade of race chicken eggs are: the number of residents of destination regions, the number of residents of origin regions and distance between the origin regions with the destination regions.</em></p><p class="ListParagraph1">Tujuan penelitian ini adalah untuk menyelidiki aliran perdagangan dan faktor-faktor yang mempengaruhi perdagangan antar daerah komoditas telur ayam ras di Sumatera Barat. Data yang digunakan dalam analisa ini adalah data primer dan data sekunder. Data primer diperoleh dari hasil survey ke pedagang besar ayam ras di 15 Kabupaten/Kota di Provinsi Sumatera Barat. Jumlah sampel adalah 146 pedagang besar ayam ras.Data sekunder diperoleh dari Badan Pusat Statistik Sumatera Barat. Aliran perdagangan komoditas telur ayam antar daerah di Provinsi Sumatera Barat dilakukan dengan analisa deskriptif terhadap data primer. Faktor-faktor yang mempengaruhi perdagangan antar daerah komoditi telur ayam ras tersebut dianalisa dengan regressi berganda yang berdasarkan kepada model gravitasi yang dikembangkan. Hasil penelitian menunjukan bahwa perdagangan antar daerah komoditas telur ayam ras terjadi antara daerah yang tidak memproduksi komoditas tersebut dengan daerah yang memproduksi komoditas tersebut. Disamping itu ada daerah yang tidak menghasilkan komoditas tersebut tetapi jadi perantara antara daerah yang memproduksi telur ayam ras dengan daerah yang tidak menghasilkan komoditas telur ayam ras. Hasil penelitian ini juga menemukan bahwa dengan menggunakan data primer faktor-faktor yang mempengaruhi perdagangan antar daerah komoditas telur ayam ras di Provinsi Sumatera Barat adalah selisih harga. Sedangkan dengan menggunakan data sekunder ditemukan bahwa faktor-faktor yang mempengaruhi perdagangan antar wilayah komoditi telur ayam ras adalah: jumlah penduduk daerah tujuan, jumlah penduduk daerah asal dan jarak antar daerah asal dengan daerah tujuan.</p>


MODUS ◽  
2016 ◽  
Vol 26 (2) ◽  
pp. 157
Author(s):  
Monica Carollina ◽  
Ag Edi Sutarta

The role of supporting institutions in the capital in Tumbang Manggu is needed, especially for the small and medium enterprises to obtain loans used for working capital. The main problem that dalam membuka venture capital is limited existence. This study aims to determine the role of Credit Union in TPK Tumbang Manggo, Central Kalimantan as a fnancing institution for micro-enterprises. The data used in this research is secondary data and primary data. Secondary data were obtained f rom the Credit Union TPK Tumbang Manggo and Inkopdit. The primary data obtained through interviews and questionnaires. The analysis used in this research using descriptive analysis. Based on the results of CU not only act as a fnancial institution to assist the public in obtaining funds for venture capital but also as a depository institution money and providers of education and training for their members. It is most infuenced the decision of the respondent in choosing CU as a fnancial institution is the ease in obtaining a loan (20.205%), satisfactory service (20.205%), and ease in obtaining a loan (20.205%). Credits obtained from CU most used by respondents as working capital as much as 80%.Keywords: Credit Union, Credit Union Role, Tings that Afect Decisions, Credit Allocation


KEBERLANJUTAN ◽  
2019 ◽  
Vol 4 (1) ◽  
pp. 994
Author(s):  
Imar Halimah

The purpose of this study was to analyze the comparison of the application of the Net Method method and the Gross-up Method in the calculation of Article 21 Income Tax and find out which method was the most efficient used to save how much the Corporate Income Tax Expense (PPh owed by the agency) PT. HI, in this case the data analyzed is in 2011, 2012 and 2013.Data collection methods used in this study are secondary data obtained through documentation and observation of data for three years, namely in 2011 to 2013.The analytical method used in this study is descriptive analysis with a qualitative approach, namely research using documents or slowness, with data sources obtained from primary and secondary data, primary data is data obtained directly from the company, namely a general description of the company, data calculation of Income Tax Article 21 companies and profit and loss financial report data in 2011, 2012 and 2013. While secondary data is data processed by companies that are used as material for researchers.       The results of this study indicate that there are differences between the net basic method and gross up method in the calculation of Article 21 Income Tax where the higher income tax payable if using gross up method with the acquisition of the difference in 2011 amounting to Rp.15,236,870, -, in 2012 of Rp. .19,573,460, - and in 2013 amounting to Rp.21,116,470, - but in this case the most efficient method of calculating Income Tax Article 21 on the calculation of income tax is owed by the corporate body using the gross-up method because by using gross up PPh method Article 21 payable can be financed in fiscal financial statements (uncorrected), while the net basic method of Article 21 Income Tax payable is made a positive correction so that the corporate corporate income tax burden is greater than using gross up method, and the results of comparison of calculations performed, gross method up does produce efficiency against Corporate Income Tax where companies can save money n income tax in 2011 amounted to Rp. 25,993,196, - in 2012 Rp. 34,605,170, - and in 2013 as much as Rp. 37,654,003.


2018 ◽  
Vol 16 (1) ◽  
pp. 1
Author(s):  
Ria Manurung

Research conducted to obtain empirical evidence how the influence of independent variables of intellectual intelligence to accounting with moderating variables of emotional and spiritual intelligence. The research method used is descriptive quantitative with explanatory descriptive or explanatory research. This method is an explanatory research that proves the existence of causal relationship of independent variable (independent variable) that is intellectual intelligence; moderating variable (emotional and spiritual intelligence); and dependent variable (accounted dependent variable). Research begins by conducting library search, followed by primary data collection conducted by using questionnaires and secondary data through data analysis. And for the use of data analysis consists of descriptive analysis, classical assumption test and verification analysis with the method of Moderated Regression Analysis (MRA). This study is a census study with homogeneous and limited population of 92 students, all students of Accounting Graduate Program at UNSOED. Conclusion of research result that is: (1) Intellectual intelligence have influence either positively or signifikan to accountancy. Thus intellectual intelligence can lead students to more easily understand accounting, (2) Intellectual intelligence can be strengthened by emotional intelligence on accounting both positively and significantly. (3) Spiritual intelligence can strengthen the influence of intellectual intelligence on accounting both positively and significantly.


Liquidity ◽  
2018 ◽  
Vol 7 (1) ◽  
pp. 53-62
Author(s):  
Siti Maryama ◽  
Yayat Sujatna

The purpose of this study is to (1) analyzing the level of retail mix consumer satisfaction; (2) analyze the dominant variable in retail mix consumer satisfaction; (3) analyze the difference of retail mix consumer satisfaction performed. The observed of the retail industry is Alfamidi and Indomaret. The study was designed into a descriptive-quantitative method. The source of primary data obtained from the questionnaire of 100 respondents. The formulating variable of retail mix includes: merchandise assortments, pricing, customer services Store design and display, communication mix, and location. Data analyze by using descriptive, analysis of factors, and t-test. The result confirmed that the level of retail mix consumer satisfaction in both industry is relatively similar. However, it can be stated that the respondents were more satisfied to Indomaret compared with Alfamart.


Author(s):  
Anggit Rahmat Fauzi ◽  
Ansari Ansari

The utilization of e-commerce media in the trading world brings impact to the international community in general and the people of Indonesia in particular. For Indonesian people, This is related to a very important legal problem. The importance of law in the field of e-commerce is mainly in protecting the parties who transact through the Internet. The purpose of this study is to know the legal review of the buying and selling agreements through electronic media as well as to know the legal protections for sellers and buyers if one of the parties commits a default. The research uses a normative juridical method of approach and the discussion is done in a descriptive analysis. The source and type of data used are primary data and secondary data. While the data collection techniques using literature studies, and the data obtained will be analyzed qualitatively. The agreement to buy and sell through electronic media is a new phenomenon that has been implemented in various countries and regulated in the Civil state nor law ITE. Legal protection for the parties in the sale and purchase agreements through electronic media is governed by the consumer protection ACT. Any breach must respond to any loss arising from his or her actions.


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.


ZOOTEC ◽  
2014 ◽  
Vol 34 (2) ◽  
pp. 10
Author(s):  
Richie A.F. Osak ◽  
V V.J Panelewen ◽  
J. Pandey ◽  
I. D.R Lumenta

ABSTRACT THE EFFECT OF HOUSEHOLD INCOME ON MEAT CONSUMPTION (BEEF, PORK AND CHIKEN) AT THE VILLAGE OF SEA I, PINELENG DISTRICT.This study aims to determine the magnitude of meat consumption (beef, porl and chiken) of household based on income levels in the Village of Sea I, Pineleng district and to determine the effect of household income on meat consumption (beef, porl and chiken) in the Village of Sea I, Pineleng district. Formulation of research problem is how much they purchased meat (beef, porl and chiken) consumption household in the Village of Sea I, Pineleng district. This study was conducted in the Village of Sea I, Pineleng district. Study was conducted using a survey method, and data were obtained through primary data and secondary data. Determination of the location (rural sample) in the study was conducted by purposive sampling method. Number of samples used in this study were 30 people. Data of this study were analyzed by descriptive and mathematical analysis methods. Income indicated the amount of income earned in a month household, whether they were from the household head or sourced from other household members who work and earn income. From the money earned, the highest number of respondents had incomes between 1.000.000 to 3.000.000/month with the percentage of 70 %, while the number of respondents with the smallest income was less than 1.000.000/month with the percentage of 16.67 %. The difference of income held by the respondents in the Village of Sea I, would have an impact on the amount of meat purchases each month. This was in accordance with the opinion Sukirno (2002) stating that most of the disposable income is used to buy food and clothing. Most of the meat consumed by people in the Village of Sea I was pork and chicken meat compared to beef, it was because the price of beef was relatively expensive compared to the price of pork and chicken meat. Based on research results, pork was the most meat consumed by family respondents about 21 families with the percentage of 70 % of respondents, followed by chicken meat about 18 families with the percentage of 60 % of respondents, and beef by 8 families with the percentage of 26 respondents, 67 % of domestic poultry and meat about 6 families with the percentage of 20 % of respondents. Based on the results of research, it can be concluded that household income significantly affect the consumption of meat in the Village of Sea I, Pineleng district and the average consumption of meat in the Village of Sea I, Pineleng district was about 8,9  kg/capita/year, below the national target of 10,3  kg/capita/year.   Key Words : Household income, meat consumption, Sea I Village.


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