scholarly journals Evaluasi Tarif Pelayanan Badan Layanan Umum Dengan Metode Unit Cost Pada Universitas Islam Negeri Imam Bonjol Padang

2020 ◽  
Vol 20 (3) ◽  
pp. 1093
Author(s):  
Ramayani Eka Putri ◽  
Suhairi Suhairi ◽  
Nini Syofriyeni
Keyword(s):  
Financial Management ◽  
Unit Cost ◽  
Secondary Data ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Efficiency And Effectiveness ◽  
Service Activity ◽  
Service Rates ◽  
Quantitative Descriptive ◽  
Descriptive Method

This study is an applied research which aims to calculate the unit cost per service activity output at the UIN Imam Bonjol Padang Postgraduate program using the Activity Based Costing method, and compare the results of the unit cost calculation for each of the current Imam Bonjol UIN BLU service rates and provide recommendations for evaluation of rates relevant to UIN Imam Bonjol Padang's current condition. It is hoped that this research can provide valuable input so that service rates that are relevant to the development of Imam Bonjol Padang UIN can be applied and can be one of the references for calculating service rates in order to increase the level of efficiency and effectiveness of State financial management. The research design used is quantitative descriptive method. The data used in this study are secondary data in the form of budget data and expenditure expenditures released for each service activity. The results showed that almost the entire unit cost of service in the UIN Imam Bonjol Padang Postgraduate program turned out to be higher than the applicable rate (underrated). This shows that BLU UIN Imam Bonjol Padang's service rates is no longer relevant. UIN Imam Bonjol Padang needs to evaluate service rates in order to optimize financial management, so BLU services can be further improved. 

scholarly journals Pengaplikasian Metode Activity Based Costing Pada Perhitungan Unit Cost di Pelayanan Kesehatan Gigi dan Mulut

2020 ◽  
Vol 8 (2) ◽  
pp. 101-110
Author(s):  
Rika Irma Yanti ◽  
Febrian Febrian ◽  
Desy Purnama Sari
Keyword(s):  
Data Collection ◽  
Dental Health ◽  
Unit Cost ◽  
Health Facilities ◽  
Financial Accounting ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Accounting Data ◽  
Dental Clinics ◽  
Cost Calculations

Dental clinic is one type of privateowned service enterprise providing dental and oral health services. In the current global era, dental clinics must be able to compete with other dental health facilities. Dental clinics are required to manage effectively clinical management, especially in financial accounting. Unit cost calculation using Activity Based Costing (ABC) method is a modern calculation. It has been implemented in several health facilities. The basic concept of ABC is a product derived from activities that will consume costs. The purpose of this paper is to provide an overview of the application of unit cost calculations with ABC in dental clinics. So it can formulated four steps of unit cost calculation with ABC as follows: preparation of data collection, data collection, ABC calculation of the first stage, ABC calculation of the second stage. The results of the calculation of unit cost with ABC are clinical financial accounting data which are used as a consideration in making desicion of the clinical strategy.

scholarly journals Analisis Payback Period Sebagai Dasar Kelayakan Investasi

2016 ◽  
Vol 2 (2) ◽  
pp. 117-124
Author(s):  
Murna Wati
Keyword(s):  
Data Analysis ◽  
Economic Activity ◽  
Secondary Data ◽  
Payback Period ◽  
Quantitative Descriptive ◽  
Survey Approach ◽  
Descriptive Method

Abstract: Investment is the main decision finances for the long term usually requires a large amount of funds that need to be analyzed in depth before running out investment activities, investment can basically refers to the economic activity of a country , the activity of investment is economically is advantageous , Interest Eligibility investing is to find out how large rate advantages gained by using a pay back period, as the basis for this effort is feasible to be implemented. This research uses descriptive method with survey approach is to use secondary data is data that has been processed and the data provided in the company terssebut. The data analysis of this research by using quantitative descriptive method describes the reality of the matter with their efforts to resolve problems in a certain period.   The data to the analysis of this research by using quantitative descriptive method describes the reality of the matter with Reviews their Efforts to resolve problems in a Certain Period Keywords: Feasibility, Investment

scholarly journals Pengaruh Periklanan Islami terhadap Keputusan Pembelian Produk Shampoo Hijab Sunsilk Clean And Fresh pada Mahasiswi Universitas Islam Riau

2019 ◽  
Vol 1 (1) ◽  
pp. 59-73
Author(s):  
Zulkifli Zulkifli ◽  
Boy Syamsul Bakhri ◽  
Maysuri Maysuri ◽  
Ficha Melina
Keyword(s):  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Primary Data ◽  
Purchasing Decisions ◽  
Purchasing Decision ◽  
The Subject ◽  
Quantitative Descriptive ◽  
Data Collection Technique ◽  
Descriptive Method

The purpose of the research was to determine the effect of Islamic advertising on purchasing decision for Clean and Fresh Sunsilk Hijab Shampoo. The subject of this research was students of Riau Islamic University. While the object of this study was the effect of Islamic advertising on purchasing decision for Clean and Fresh Sunsilk Hijab Shampoo. The data sources used in this study were primary data and secondary data. The sampling technique used was proportional stratified random sampling, while the data collection technique used was a questionnaire. To analyze the data, quantitative descriptive method was used. In analyzing quantitative data, simple linear regression analysis was used where the calculation process used SPSS for windows version 23. The sample of this study was 96 people. The result of the research showed Islamic advertising on purchasing decision for Clean and Fresh Sunsilk Hijab Shampoo had a strong or high relationship, this was related to the correlation coeffisien which was 0.763. The result of the research, the result of partial test related to the significant influence between Islamic advertising on purchasing decisions for Clean and Fresh Sunsilk Hijab Shampoo, it was known from  the value of tcount (11.452) which was bigger than t table (1.661). Conclusion, there was a significant effect between Islamic advertising on purchasing decisions for clean and fresh sunsilk hijab Shampoo to students of  Riau Islamic University Keywords: Islamic Advertising, Purchasing Decision

scholarly journals Model Development of A Synergistic Sustainable Marine Ecotourism—A Case Study in Pangandaran Region, West Java Province, Indonesia

2019 ◽  
Vol 11 (12) ◽  
pp. 3418 ◽  
Author(s):  
Atikah Nurhayati ◽  
Isah Aisah ◽  
Asep K. Supriatna
Keyword(s):  
Natural Resources ◽  
Economic Value ◽  
Model Development ◽  
Secondary Data ◽  
Social Dimension ◽  
West Java ◽  
Economic Dimension ◽  
Quantitative Descriptive ◽  
Marine Ecotourism ◽  
Descriptive Method

Coastal areas in the South Coast of West Java Province, Indonesia, have potential to develop marine ecotourism. One specific case is the Pangandaran area which must be transferred into economic value by not damaging natural resources. Marine ecotourism development is not only intended to raise foreign exchange for the local government, but is also expected to play a role in maintaining natural resources sustainably. This research aims to analyze the sustainable synergistic marine ecotourism development model. The method used in this research is the quantitative descriptive method. The quantitative descriptive method is used to describe the general condition of the research area, using primary and secondary data. The technique includes the taking of respondents using accidental sampling as many as 50 respondents, consisting of tourists, public figures, and fishermen who have side jobs as providers of marine ecotourism services. The analysis is carried out through the Rapfish modeling approach to measure the synergistic elements of sustainable development of marine ecotourism. Based on the results of the research the ecological dimension of environmental services are the most influential conditions, the economic dimension of marine ecotourism is a less influential condition. Meanwhile, marine ecotourism technology and the social dimension of marine ecotourism are least influential conditions. In regard to infrastructure and regulatory dimensions, the use of information technology is recommended to promote marine ecotourism optimally. It is also concluded that regulations are needed to establish marine ecotourism zoning rules and infrastructure improvements.

scholarly journals Application of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital

2015 ◽  
Vol 8 (1) ◽  
pp. 165 ◽  
Author(s):  
Mahdi Javid ◽  
Mohammad Hadian ◽  
Hossein Ghaderi ◽  
Shahram Ghaffari ◽  
Masoud Salehi
Keyword(s):  
Unit Cost ◽  
Cost Price ◽  
Medical Services ◽  
Cost Calculation ◽  
Accounting System ◽  
Activity Based Costing ◽  
Hospital Managers ◽  
Cost System ◽  
Abc Method ◽  
The Cost

<p><strong>BACKGROUND:</strong> Choosing an appropriate accounting system for hospital has always been a challenge for hospital managers. Traditional cost system (TCS) causes cost distortions in hospital. Activity-based costing (ABC) method is a new and more effective cost system.</p> <p><strong>OBJECTIVE:</strong> This study aimed to compare ABC with TCS method in calculating the unit cost of medical services and to assess its applicability in Kashani Hospital, Shahrekord City, Iran.‎</p> <p><strong>METHODS:</strong> This cross-sectional study was performed on accounting data of Kashani Hospital in 2013. Data on accounting reports of 2012 and other relevant sources at the end of 2012 were included. To apply ABC method, the hospital was divided into several cost centers and five cost categories were defined: wage, equipment, space, material, and overhead costs. Then activity centers were defined. ABC method was performed into two phases. First, the total costs of cost centers were assigned to activities by using related cost factors. Then the costs of activities were divided to cost objects by using cost drivers. After determining the cost of objects, the cost price of medical services was calculated and compared with those obtained from TCS.‎</p> <p><strong>RESULTS:</strong> The Kashani Hospital had 81 physicians, 306 nurses, and 328 beds with the mean occupancy rate of 67.4% during 2012. Unit cost of medical services, cost price of occupancy bed per day, and cost per outpatient service were calculated. The total unit costs by ABC and TCS were respectively 187.95 and 137.70 USD, showing 50.34 USD more unit cost by ABC method. ABC method represented more accurate information on the MAJOR COST COMPONENTS.</p> <p><strong>CONCLUSION:</strong> By utilizing ABC, hospital managers have a valuable accounting system that provides a true insight into the organizational costs of their department.<strong></strong></p>

scholarly journals Calculation of Unit Cost School Information System Development using ABC (Activity Based Costing) Method

2020 ◽  
Vol 3 ◽  
pp. 307-313
Author(s):  
Muhammad Fahson Hakim ◽  
Ahmad Sirojun Nuha ◽  
Widya Aini Lathifah ◽  
M. Ainul Yaqin
Keyword(s):  
Information System ◽  
System Development ◽  
Unit Cost ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Cost Information ◽  
Goods And Services ◽  
Management Concepts ◽  
The Government ◽  
The Cost

In developing an information system the school must determine a strategy in its development. Look for managers who are reliable in making decisions that are oriented to reliable development. One of the proper management concepts is cost accuracy. Accuracy of charging costs on cost objects is very important for users of cost information. Beside the accuracy, it is also needed to find out the cost per unit needed in the information system. This is intended to have a price benchmark for the development of information systems in the future. In this study the unit cost calculation uses the ABC (Activity Based Costing) method which emphasizes the cost calculation for the activities involved. The allocation of costs is based on salary data from trusted institutions, namely the Pedoman Standard Minimal 2019 by INKINDO. The results of this study get a total cost value of 18.407.082,00while the cost of each complexity is 5,301.00 with the standard cost of procurement of goods and services issued by the government and several survey institutions.

scholarly journals Pengaruh Sistem Informasi Akuntansi Terhadap Kelebihan Bayar Pajak

2021 ◽  
Vol 9 (1) ◽  
pp. 41-50
Author(s):  
Ririn Miptha Nuryana ◽  
Decky Hendarsyah
Keyword(s):  
Asset Management ◽  
Secondary Data ◽  
Sampling Technique ◽  
Study Data ◽  
Coefficient Of Determination ◽  
Linear Regression Method ◽  
Literature Study ◽  
Accounting Information System ◽  
Quantitative Descriptive ◽  
Descriptive Method

The awareness of taxpayers in paying taxes is very necessary because development in Indonesia requires very large funds, one source of government funds is revenue from the taxation sector so that state revenue can be met and development can continue. This study aims to complement the shortcomings of existing studies and to analyze the effect of the accounting information system (AIS) on tax overpayment (TOP) at the regional financial and asset management agency (RFAMA) of Bengkalis Regency. This study uses a quantitative descriptive method with primary and secondary data sources. The total population at the office of the RFAMA of Bengkalis Regency was 260 people. The sampling technique used purposive sampling, to obtain a sample of 30 people. Data collection techniques using questionnaires, interviews, documentation and literature study. Data analysis using are simple linear regression method, hypothesis testing and coefficient of determination. The results of this study indicate that the AIS have a significant effect on TOP at the RFAMA of Bengkalis Regency. This study can contribute to the office of the RFAMA of Bengkalis Regency in implementing an AIS and minimizing the occurrence of TOP.

scholarly journals PENGARUH PEMBIAYAAN MUDHARABAH, MUSYARAKAH, MURABAHAH, DAN IJARAH TERHADAP PROFITABILITAS 4 BANK UMUM SYARIAH PERIODE 2013-2016

2018 ◽  
Vol 14 (2) ◽  
pp. 140-150
Author(s):  
Purnama Putra
Keyword(s):  
Sampling Method ◽  
Research Result ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Negative Effect ◽  
Quantitative Descriptive ◽  
Positive Effect ◽  
Descriptive Method

This research employ quantitative descriptive method aimed at testing the effects of Mudharabah, Musyarakah, Murabahah, and Ijarah Financings simultaneously and partially on the profitability of Sharia Banks in 2013-2016. This research uses secondary data taken from financial reports of Sharia Banks (Bank Umum Syariah/BUS) registered at the Bank of Indonesia. The data is analyzed using multiple linear regression. Four Sharia Banks were used as samples in this study which provide financial reports per three months. They are chosen using purposive sampling method. From the research result, it can be inferred that mudharabah financing does not have significant effect, musyarakah financing has significant negative effect, while murabahah and ijarah financings have significant positive effect by partially on profitability. Whereas simultaneously have positive significant to profitability. Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan mudharabah, musyarakah, murabahah, dan ijarah terhadap profitabilitas Bank Umum Syariah yang terdaftar di Bank Indonesia Periode 2013-2016. Data yang digunakan adalah laporan keuangan Bank Umum Syariah (BUS) yang terdaftar di Bank Indonesia. Data dianalisis menggunakan regresi linear berganda. Sampel dalam penelitian ini sebanyak 4 Bank Umum Syariah, yang menyediakan laporan keuangan per triwulan. Sampel diambil menggunakan teknik pengambilan purposive sampling. Hasil dari penelitian ini menunjukkan secara parsial bahwa pembiayaan mudharabah tidak berpengaruh, pembiayaan musyarakah berpengaruh negatif signifikan, pembiayaan murabahah berpengaruh positif signifikan, pembiayaan ijarah berpengaruh positif signifikan terhadap profitabilitas ROE. Sedangkan secara simultan pembiayaan mudharabah, musyarakah, murabahah dan ijarah berpengaruh positif signifikan terhadap profitabilitas.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PENGELOLAAN DAERAH TERHADAP TINGKAT KEMISKINAN DI KABUPATEN MAGELANG

2020 ◽  
Vol 16 (2) ◽  
pp. 61-76
Author(s):  
Fauziah aulia Hafan ◽  
Endang Kartini Panggiarti
Keyword(s):  
Performance Appraisal ◽  
Financial Management ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Quantitative Descriptive Analysis ◽  
Growth Ratio ◽  
Financial Growth ◽  
Quantitative Descriptive ◽  
Poverty Levels

This article aims to analyze the performance of regional financial management and its influence on poverty levels in Magelang District in the period 2015-2018. The research methodology used is quantitative descriptive analysis and linear regression analysis related to the ratio of regional finances and the percentage of poverty using secondary data from BPPKAD Magelang Regency and BPS Magelang Regency. The results showed that the performance appraisal of Magelang Regency is 1) low independence ratio, 2) poor capability ratio, 3) the harmony of spending ratio is still not compatible, 4) effective financial effectiveness ratio, 5) inefficient financial efficiency ratio, 6) financial growth ratio low. And the performance of regional financial management in Magelang Regency by calculation using financial ratios has no significant effect on poverty levels in Magelang Regency.

scholarly journals Analisis Unit Cost dan Biaya Kepaniteraan Klinik Mahasiswa Profesi Kedokteran Gigi Universitas Udayana dengan Metode Activity Based Costing

e-GIGI ◽  
2021 ◽  
Vol 9 (2) ◽  
pp. 323
Author(s):  
Putri Rejeki ◽  
I Gde K. Baskara ◽  
Luh Putu S. Ulandari
Keyword(s):  
Mixed Method ◽  
Unit Cost ◽  
Secondary Data ◽  
Clinical Clerkship ◽  
Activity Based Costing ◽  
Study Program ◽  
Purposive Sampling ◽  
Qualitative Approaches ◽  
School Of Dentistry ◽  
Abc Method

Abstract: Udayana University (UNUD) School of Dentistry (PSSKGPDG) is one of the dental school in Bali that has problems in analyzing the education cost. Based on previous financial reports, the calculation of the unit cost has been made using the activity based costing (ABC) method for the undergraduate phase. This study was aimed to determine the unit cost and the amount of clinical clerkship education costs that would be proposed using the ABC method. This was a mixed method study using a combination of quantitative and qualitative approaches. The quantitative approach used secondary data of financial statements for the 2019/2020 academic year analyzed by using the ABC method. Meanwhile, the qualitative approach was conducted through in-depth interviews with five informants selected by purposive sampling and then was analyzed thematically. The results showed that the unit cost per semester for PSSKGPDG FK UNUD students was Rp. 61,635,692 which was greater than the unit cost previously calculated by the study program of Rp. 22,319,000. Often the unit costs that had been prepared were not below the budget plan (RAB) due to the lack of detail in budgeting by the study program. In conclusion, although PSSKGPDG prepared RAB by applying the ABC method, in the end its implementation was not fully realized due to urgent activities or budgets that exceeded the ceiling. Periodic training is needed, therefore, employees can be more thorough and detailed in preparing a budget.Keywords: activity based costing method; unit cost; dentist clinical clerkship Abstrak: Program Studi Sarjana Kedokteran Gigi dan Profesi Dokter Gigi (PSSKGPDG) Fakultas Kedokteran (FK) Universitas Udayana (UNUD) merupakan salah satu institusi pendidikan dokter gigi di Bali yang memiliki permasalahan dalam analisis biaya pendidikan. Berdasarkan laporan keuangan sebelumnya, perhitungan satuan biaya pendidikan sudah dibuat dengan metode Activity Based Costing (ABC) untuk fase sarjana. Penelitian ini bertujuan untuk mengetahui besaran biaya satuan (unit cost) dan besaran biaya pendidikan kepaniteraan klinik yang akan diusulkan dengan metode ABC. Penelitian ini menggunakan mixed method yaitu kombinasi pendekatan kuantitatif dan kualitatif. Penelitian kuantitatif menggunakan data sekunder laporan keuangan periode tahun ajaran 2019/2020 yang dianalisis menggunakan metode ABC. Penelitian kualitatif dilakukan melalui wawancara mendalam terhadap lima informan yang dipilih secara purposive sampling dan dianalisis secara tematik. Hasil penelitian menunjukkan bahwa unit cost per semester mahasiswa PSSKGPDG FK UNUD sebesar Rp. 61.635.692 yang lebih besar dibandingkan unit cost yang telah dihitung sebelumnya oleh prodi sebesar Rp. 22.319.000. Seringkali unit cost yang telah disusun tidak sesuai dengan rencana anggaran biaya (RAB) dikarenakan kurang detailnya prodi membuat anggaran. Simpulan penelitian ini PSSKGPDG menyusun RAB dengan menerapkan prinsip ABC, meskipun pada akhirnya dalam penerapannya tidak terealisasikan dengan sempurna karena adanya kegiatan atau anggaran mendesak yang seringkali melebihi pagu. Pelatihan secara berkala sangat diperlukan sehingga pegawai dapat lebih teliti dan detail dalam menyusun suatu anggaranKata kunci: metode activity based costing; unit cost; kepaniteraan klinik

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