scholarly journals Pengawasan Biaya Operasional pada UD. Saroha Serbelawan

Owner ◽  
2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Eko Deswin Miechaels Siringo-ringo ◽  
Mega Romauly Tampubolon ◽  
Nancy Florida Siagian ◽  
Felicia Felicia
Keyword(s):  
Continuous Monitoring ◽  
Operating Costs ◽  
Careful Study ◽  
Accounting System ◽  
Operational Costs ◽  
Operating Budget ◽  
Library Research ◽  
Efficiency And Effectiveness ◽  
Internal And External Factors ◽  
Corporate Profits

For companies engaged in providing services, operational costs are a very influential element for the formation of corporate profits. Similarly, the UD. Saroha Serbelawan, so that the management and use of operational costs in this company are always monitored from period to period with a continuous monitoring system to maintain the creation of efficiency and effectiveness of work and to see the responsibility of each part in the deviation that occurs in the use of operational costs. After conducting a review and research on UD. Saroha Serbelawan, it can be seen that in the period of 2004 the company experienced a problem, namely the realization of operating costs in 2004 deviated from a sufficient amount of material from the company's operating budget. " To prove the truth and reality of the company, direct research is carried out in the field to obtain data related to the problem and then conduct library research to obtain theoretical materials as a basis for analyzing and evaluating problems that occur. As for suggestions - suggestions that can be made on the conclusions of the problem that occurs is that in each preparation of operational costs should the company conduct a more careful study of all factors that affect operational costs both internal and external factors and then followed up by increasing supervision of management and use of operational costs, mainly through accounting oversight by creating a more in-company accounting system.

scholarly journals Pengaruh Biaya Produksi Dan Biaya Operasional Terhadap Laba Bersih

2021 ◽  
Vol 4 (2) ◽  
pp. 731-740
Author(s):  
Ester Meafrida Wati Pasaribu ◽  
Nanu Hasanuh
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Production Costs ◽  
Operating Costs ◽  
Net Income ◽  
Analysis Method ◽  
Operational Costs

The purpose of this study is to determine the effect of production costs and operating costs on net income in the consumer goods industry sector for the 2015-2019 period. The sample selection uses a sampling technique. In order to obtain a sample of 15 companies and a total of 75 data. The regression analysis analysis method used is multiple linear regression analysis through classical assumption tests and hypothesis testing. Based on the results of this study indicate that partially production costs have an effect on net income and other research results partially operational costs have a significant effect on net income. Simultaneously, production costs and operating costs have a significant influence on net income Keywords: Production Costs, Operational Costs, and Net Profits

scholarly journals ANALISIS PENGGUNAAN SISTEM BARCODE UNTUK MENDUKUNG PAPERLESS DALAM MENINGKATKAN KEUNTUNGAN FINANSIAL DAN OPERASIONAL

2019 ◽  
Vol 5 (1) ◽  
pp. 1-6
Author(s):  
Danny Ong
Keyword(s):  
Employee Performance ◽  
Cost Savings ◽  
Operating Costs ◽  
Business World ◽  
Operational Process ◽  
Financial Cycle ◽  
World Today ◽  
Operational Costs ◽  
Effectiveness And Efficiency ◽  
Physical Paper

The use of physical paper in the business world today has become a consideration as a waste that can affect the company's financial cycle. The saving of using documents without using physical paper is one way to reduce the company's operating costs, especially for companies that have offices and also some factories in running their businesses. The operational process of non-physical documents is supported by the use of barcodes so that the use of paper is very minimal and management can reduce the company's operational costs to the maximum. This study aims to make observations and analysis of barcode usage related to the effectiveness and efficiency in terms of employee performance and especially financial savings. The results of the study show that in terms of operational expenses of the company that there are benefits of cost savings on physical paper purchases and also employee performance is quite significantly increased in carrying out daily operations because entering data can be done semi-automatically.

scholarly journals Analisis Hukum Bunga Bank Ditinjau dari Perspektif Maqashid Syariah

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Sya Rifah Isnaeni
Keyword(s):  
Islamic Law ◽  
Conceptual Approach ◽  
Operational Costs ◽  
Library Research ◽  
The Law ◽  
The Difference ◽  
Conventional Banks

The background of this research is the exixtance of the difference opinion between ulama and moslem scholars about the law of interest in Islam, which is until now still not discovered the solusion opinion and it make interesting for the researcher to make a research about the object more deep and more wide. But the researcher will not use Islamic law perspective as analysis basic, the researcher will use the objectives of sharia as analysis basic.This research is limited by several problems as following: (1) Why bank interest is needed by conventional banks? And (2) How is the law of interest if observed from the objectives of syariah (maqashid sharia)?This research is a library research. In this research the researcher choose to use a conceptual approach because the purposes which need to be achieved trouhg this research is to result an Islamic law thought about the law of interest which is not being bounded by the opinions or theories launched by majority of the moslem scholar. So this research can originally refer to the objectives of the sharia as what has been agreed by majority of ulama.The results of this research there are: (1) the interest is a money amount addition which have to paid by bank to the costumer based on the loan percentage that given by bank to their customer. Bank interest is used for the Bank's operational costs, if there is no interest instrument, it is likely that the Bank will not be able to survive. And (2) there are three opinions of ulama’s law judgments about the law of interest, it is forbidden (haram), permitted (halal) and dubious (shubhat). If this law opinions observed based on the objevtives of sharia, the researcher can make a conclusion that the opinion which is permit the interest is the most according to the objectives of sharia, and it is related to the concept of hifz al-nafs (take care of soul) and hifz al-mâl(take care of property) than the opinion whih has been forbid the interest. The permitted law of interest in the concept of hifz al-nafs (take care of soul) can be located in the dharuriyah, hajiyah and tahsiniyah degrees. While The permitted law of interest in the concept ofhifz al-mâl(take care of property)can be located in the dharuriyah and hajiyah degrees. Keywords: Interest, Usury, Maqashid Sharia, hifz al-nafs (Take care of soul), hifz al-mâl (Take care of Property).

scholarly journals REKAYASA ULANG PROSES BISNIS PADA DEPARTEMEN PENJUALAN, LOGISTIK, DAN AKUNTING (STUDI KASUS: PT GRAMA BAZITA)

2011 ◽  
Vol 4 (1) ◽  
pp. 39-50
Author(s):  
Ainun Mochyidin ◽  
Meliana Dewi Hartanto ◽  
Rian Devara ◽  
Marcellus Rantetana
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Analytical Method ◽  
Business Processes ◽  
Operating Costs ◽  
Business World ◽  
World Today ◽  
New Process ◽  
Efficiency And Effectiveness ◽  
The Cost

The continued development of the business world today requires companies to have an ‘edge’ to compete with other companies. Any characteristic of the company that gives them an opportunity for growth should be put to good use. The use of information technology should support its operating costs and even increase the efficiency and effectiveness of the company. However, the use of this information technology must be balanced with the readiness of existing resources to operate. Without the support of resources, especially human resources available, the use of this technology would be something that is useless. This thesis aims to assist PT. Grama Bazita in improving the efficiency of existing processes that will ultimately reduce the cost and time. The methodology used in the writing of this thesis is an analytical method which consists of a survey of running processes, analysis of the survey findings, and the identification of the needs of information technology as well as designing a new process which should prove more efficient than the prior business processes. From the analysis, it can be concluded that information technology is one of the factors driving reengineering, as well as the business needs to improve competitiveness.

scholarly journals Kajian Faktor Kesiapan Lingkungan Dalam Rangka Peningkatan Implementasi E-Goverment Indonesia Yang Lebih Baik

2017 ◽  
Author(s):  
Rika Yuliana
Keyword(s):  
Research Method ◽  
Basic Assumption ◽  
Digital Transformation ◽  
System Quality ◽  
National Scale ◽  
Development Index ◽  
Several Variables ◽  
Library Research ◽  
Efficiency And Effectiveness ◽  
The Government

AbstrakSangat mengejutkan melihat fakta bahwa Indonesia menempati peringkat EGDI (E-Gover- ment Development Index) ke 116 berdasarkan survey yang dilakukan oleh Perserikatan Bangsa-Bangsa (PBB), turun 10 peringkat dari tahun 2014. Hal ini mengindikasikan bahwa ada asumsi dan aktivitas implementasi yang belum tepat dalam proses transformasi digital di Pemerintahan, khususnya dalam skala nasional. Oleh karena itu, artikel ini dibuat dengan tujuan mengkaji kembali faktor-faktor yang berpengaruh dalam proses tersebut dengan metode riset kepustakaan (library research), khususnya faktor-faktor kesiapan lingkungan, sehingga dapat dijadikan pedoman oleh Pemerintah. Dengan asumsi dasar bahwa Indonesia sebagai negara berkembang, maka dapat disimpulkan bahwa komponen-komponen tersebut terdiri dari kualitas sistem, politik, sosial, ekonomi, teknologi dan demografi. Dalam masing- masing komponen tersebut mengandung beberapa variabel dan parameter yang digunakan sebagai tolak ukur untuk menilai efisiensi dan efektifitas dari proses kesiapan lingkungan dalam rangka pengembangan implementasi e-goverment di Indonesia.Kata kunci: Pengembangan Implementasi E-Goverment, Indonesia, Kesiapan LingkunganAbstractIt is very surprising to see the fact that Indonesia is ranked as the 116th of EGDI (E-Gov- ernment Development Index) based on a survey conducted by United Nations (UN), moved down 10 ratings from 2014. This indicates that there are improper implementation and ac- tivities in the process of digital transformation in Government, especially on a national scale. Therefore, this article was created with the aim of reviewing the influencing factors in the process through library research method, especially the factors of environmental readi- ness, so that it can be used as a guide by the Government. With the basic assumption that Indonesia as a developing country, it can be concluded that these components consist of system quality, politics, social, economics, technology and demography. In each component contains several variables and parameters used as a benchmark to assess the efficiency and effectiveness of the environmental preparedness process in order to develop the implemen- tation of e-Government in Indonesian.Keywords: development of the E-Goverment implementation, Indonesia, Environmental Readiness

scholarly journals STUDI KASUS SISTEM PERADILAN PIDANA TERHADAP ANAK PELAKU TAWURAN ANTAR PELAJAR PADA TAHAP PENYIDIKAN

2019 ◽  
Vol 5 (2) ◽  
pp. 91
Author(s):  
Mumuh M. Rozi
Keyword(s):  
Juvenile Delinquency ◽  
Restorative Justice ◽  
Deviant Behavior ◽  
Legal Protection ◽  
External Factors ◽  
Judicial Process ◽  
Library Research ◽  
Two Factors ◽  
Level 3 ◽  
Internal And External Factors

Fighting between students is actually only one form of delinquency in adolescents. There are many more psychological and criminal problems that are often experienced and carried out by adolescents. Deviant behavior by adolescents, commonly known as juvenile delinquency, is juvenile delinquency referring to a form of behavior that is not in accordance with the norms that live in the community.The identification of this problem is the background of children conducting brawls between students, Protection of child brawlers at the stage of the investigation, Obstacles and obstacles in the investigation of brawls between students.Writing this thesis uses normative and empirical juridical methods. The sources come from library research and interviews, namely by studying or analyzing secondary and tertiary legal materials. Thus, the normative juridical approach in research is used to analyze problems relating to the legal protection of children as brawls among students.The results of the study showed that 1) Student brawl can be caused by 2 (two) factors, namely internal and external factors 2) Protection of children in conflict with this law underwent fundamental changes, namely strict regulation of "restorative justice and diversion" intended to avoid and keep children away from the judicial process, so as to avoid the stigmatiziation that can be done at every level of decision makers at the police, prosecutor and court level. 3) That there are reasons or arguments that encourage investigations tend to be less restorative justice-based both internally and externally, so the writer will analyze internal and external factors and take advantage of legal culture theory. Keywords: Legal Protection; Student Fight; Child Investigation.

scholarly journals Analisis Penentuan Komposisi Optimum Kargo Dan Pax Pesawat Boeing 787 - 8 Dan Airbus 330 – 900 Pada Rute Jakarta – Dubai Menggunakan Optimasi Linear Programming

2021 ◽  
Vol 6 (2) ◽  
Author(s):  
Fernando Fransiskus Rotty ◽  
Freddy Franciscus ◽  
Ericko Chandra
Keyword(s):  
Linear Programming ◽  
Linear Optimization ◽  
Operating Costs ◽  
Transportation Services ◽  
Optimum Point ◽  
Passenger Transportation ◽  
Operational Costs ◽  
Optimization Programming

Abstract - The need for airplanes is increasing every day, this is due to the increasing number of passengers and cargo shipments from one area to another. Therefore, airlines need to provide optimal, safe, and efficient cargo and passenger transportation services so that the delivery of goods and passengers can run according to correct procedures. Opportunities in the business of transporting passengers and shipping cargo must be utilized properly by each airline by purchasing planes so that the shipping process from one area to another can quickly arrive at its destination. The purpose of this paper is to find the optimum value of the two aircraft between the Boeing 787-8 and the Airbus 330-900 in terms of the effect on the range, operational costs and to find out which aircraft is more profitable for operating costs on the Jakarta - Dubai route, using linear optimization. programming. Based on the results of the analysis that the optimum point for the calculation of linear programming optimization, the Boeing 787-8 aircraft obtained results (Max payload 41,075 kg, Fuel 6,657 kg, Max Fuel 101,323 kg) where these three results become a limitation for airlines to know the maximum usage of payload and fuel compared Airbus 330-900 aircraft obtained results at the point (Max payload 45,000 kg, Fuel 4,728 kg, Max Fuel 111,272 kg) so that the optimization results are obtained, for Boeing 787-8 aircraft with a max payload of 41,075 kg, max pax 359, max cargo 15,945 kg , compared to Airbus 330-900 with a max payload of 45,000 kg, max pax 460, max cargo 12,800 kg, so it can be concluded that the results of linear programming optimization and the calculation of the operational costs of the Boeing 787-8 aircraft are more optimal with a figure of Rp. 1,541,334,803.96 but in terms of revenue the Airbus 330-900 is bigger than the Boeing 787-8.    

scholarly journals ANALISIS RASIO PROFITABILITAS UNTUK MENGUKUR KINERJA BANK BPR HARAU PAYAKUMBUH

2019 ◽  
Author(s):  
Fauziah Latif ◽  
jhon fernos
Keyword(s):  
Operating Costs ◽  
Net Income ◽  
Operating Income ◽  
Operational Costs ◽  
Year 2013

From the BOPO ratio of BPR Harau Payakumbuh in 2012 the value of BOPO was 83.19%, in 2013 the value was 84.58%, in 2014 the value was 85.95%, in 2015 the value was 85.53%. That to measure the ability of operating income to cover operating costs, the smaller the BOPO the more efficient the bank is in controlling its operational costs, the greater the profits the bank will get. From the ratio of NPM BPR Harau Payakumbuh in 2012 the value was 14.53%, in 2013 the value was 13.34%, in 2014 the value was 12.03%, in 2015 the value was 12.37%. So that the bank's ability to decline in generating net income. If the bigger the better, but this can be used as a representative measure, because the profits obtained must also be compared with the amount of funds used to obtain the profit. From the ratio of ROA to Hajj Payakumbuh in 2012 the value is 2.84%, year 2013 ROA value is 2.61%, in 2014 the value is 2.48%, in 2015 the value is 2.29%. So the BPR of Harau Paykumbuh ROA decreases every year, although the performance of BPR Harau Payakumbuh remains good because its value is still above the average BI assessment. If the ROA is lower the bank will not be able to operate effectively and efficiently in utilizing the assets it has in generating profits. From the 2012 ROE ratio of BPR Harau Payakumubuh the value was 23.52%, in 2013 the value was 22.41%, in 2014 the value was 20.45%, and in 2015 the value was 18.22%. So from 2012 to 2015 there was a decline, so that the bank's ability to generate net income from capital was low. However, the ROE is still said to be good because the value is above the average BI assessment.

scholarly journals Applying ERRC of Blue Ocean Strategy: A Value Innovation for Contracting Carrier Company Study Case in Indonesia

2021 ◽  
Vol 1 (2) ◽  
pp. 18-27
Author(s):  
Ahmad Sugiono ◽  
Agus Rahayu ◽  
Lili Adi Wibowo
Keyword(s):  
Price Competition ◽  
Added Value ◽  
Operating Costs ◽  
Company Performance ◽  
Value Innovation ◽  
A Value ◽  
Operational Costs ◽  
The Subject ◽  
Study Case ◽  
Freight Forwarding

This study aims to determine the strategy's ability to make price competition irrelevant and optimize the company's operating costs. This type of research uses descriptive qualitative research with the subject of this research is one of the Freight Forwarding companies in Jakarta, namely IGL. The results obtained in this study, among others, by creating partners abroad (Key Partnership), which focus on having freehand shipments import and nominee shipments export, can make a condition where price competition becomes irrelevant. The results also show that focusing on being a contractual carrier and procurement of warehouses is also proven to positively impact operational costs and company performance, provide added value to customers, and support the company's main business.

scholarly journals A Comparison of Distillery Stillage Disposal Methods

10.14311/1175 ◽  
2010 ◽  
Vol 50 (2) ◽  
Author(s):  
V. Sajbrt ◽  
M. Rosol ◽  
P. Ditl
Keyword(s):  
Energy Transport ◽  
Biogas Production ◽  
Specific Treatment ◽  
Point Of View ◽  
Operating Costs ◽  
Secondary Treatment ◽  
Chemical Pretreatment ◽  
Fertilizer Production ◽  
Operational Costs ◽  
Livestock Feeding

This paper compares the main stillage disposal methods from the point of view of technology, economics and energetics. Attention is paid to the disposal of both solid and liquid phase. Specifically, the following methods are considered: a) livestock feeding, b) combustion of granulated stillages, c) fertilizer production, d) anaerobic digestion with biogas production and e) chemical pretreatment and subsequent secondary treatment. Other disposal techniques mentioned in the literature (electrofenton reaction, electrocoagulation and reverse osmosis) have not been considered, due to their high costs and technological requirements.Energy and economic calculations were carried out for a planned production of 120 m3 of stillage per day in a given distillery. Only specific treatment operating costs (per 1 m3 of stillage) were compared, including operational costs for energy, transport and chemicals. These values were determined for January 31st, 2009. Resulting sequence of cost effectiveness: 1. – chemical pretreatment, 2. – combustion of granulated stillage, 3. – transportation of stillage to a biogas station, 4. – fertilizer production, 5. – livestock feeding. This study found that chemical pretreatment of stillage with secondary treatment (a method developed at the Department of Process Engineering, CTU) was more suitable than the other methods. Also, there are some important technical advantages. Using this method, the total operating costs are approximately 1 150 ??/day, i.e. about 9,5 ??/m3 of stillage. The price of chemicals is the most important item in these costs, representing about 85 % of the total operating costs.

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