scholarly journals ANALISIS PERENCANAAN DAN PENGENDALIAN BIAYA OPERASIONAL DALAM RANGKA MENINGKATKAN LABA PADA PT. PRATAMA CITRA BERSINAR

AJAR ◽  
2021 ◽  
Vol 4 (01) ◽  
pp. 40-47
Author(s):  
Sarah Elvira ◽  
Mumu M Fadjar ◽  
Ade Sudarma

This research aims to find out the analysis of operational cost planning to increase profits. This research was conducted at PT. Pratama Citra Bersinar. The variable used is the planning of operational costs and profits. The results of this study that have been carried out find that PT. Pratama Citra Bersinar must analyze the operational costs incurred so that there is no difference and in carrying out budget planning and realization as well as possible in accordance with policies and regulations and PT. Pratama Citra Bersinar in setting operational costs see estimates from the directors for direct and indirect expenses, this affects income earnings because the costs incurred exceed the policies set.

AL-HUKAMA ◽  
2018 ◽  
Vol 8 (1) ◽  
pp. 169-193
Author(s):  
Salman Alfarisi

This article is a study of the commercialization practice of secret marriage in Pekoren Village, Rembang Subdistrict, Pasuruan Regency, East Java Province. Secret marriage is carried out by the community using a broker service. In carrying out its duties, the broker asks for payment in the form of dowry money for operational costs and paying for the services of the Kyai who marry off. This case was analyzed using the eyes of Islamic law and juridical law. While the method used is a descriptive qualitative research method by collecting data through reading or reviewing the expressions and behaviors observed from the speakers in the field. From the field it is described, that the commercialization of secret marriage in Pekoren Village is a fixation of the price of dowry as an operational cost that uses the services of kyai and brokers to find the type of women wanted by interested person. In Islamic law, secret marriage is a legal marriage with the fulfillment of requirements and pillars of marriage. Brokers in this case can be categorized as buying and selling because of doing business, but it is still not suggested in Islam. In Positive Law, unregistered marriage is not valid because one element is not fulfilled, namely marriage recording. In line with these conclusions, the holders of the marriage registration policy must emphasize the regulation of marriage registration. For religious leaders, should not facilitate the  secret marriage ceremonies which are patterned as pleasure.


Energies ◽  
2020 ◽  
Vol 13 (21) ◽  
pp. 5853
Author(s):  
Incheol Shin

Since the inherent intermittency and uncertainty of renewable energy resources complicates efficient Microgrid operations, a Demand Response (DR) scheme is implemented for customers in the grid to alter their power-usage patterns. However, for a real-time pricing model at the current DR, the automated decision on the energy price is not trustworthy because of artificial interferences to the power generation. As opposed to energy price, an operational cost-based prosumer scheduling approach would be able to protect the integrity of the power grid operations from deceptive market transactions and assist in robust energy management. To investigate the operational challenges associated with the costs and prosumers in the Microgrid, we focus on formulating the problem mathematically and designing approximation algorithms to solve the problem of how to optimally identify suppliers to minimize the total operational costs associated with providing electricity. We prove the hardness of the scheduling as one of the NP-Hard problems and propose polynomial time algorithms for approximating optimal solutions. With a proper resilience level for reliable power services, the scheduling algorithms include ways to construct not only robust supplier networks, but also group energy communities in terms of black start while minimizing the operational costs. A series of theoretical performances and experimental evaluations also demonstrates the practical effectiveness of this scheduling model for the operations.


2014 ◽  
Vol 505-506 ◽  
pp. 884-893
Author(s):  
Bo Qiu ◽  
Zhi Hong Jin

Dock congestion has been becoming increasingly troublesome problem in some regional hub ports in China, resulting in additional operational costs to feeder line shipping companies. To reduce the waiting times at the hub and to lower the operational cost, some companies place a pontoon close to the hub port as floating container terminal to berth smaller containerships. We discuss the justification for setting pontoons close to the hub from the viewpoint of a shipping company, propose a berthing decision model and describe a modified genetic algorithm to optimize the process. Simulation tests show that pontoon setting and rational scheduling can greatly alleviate congestion at the regional hub.


2017 ◽  
Vol 1 (4) ◽  
pp. 229
Author(s):  
Gede Adi Yuniarta

This study aims to determine the relation of the number of tourist visits to the opearsional costs at Sunari Hotel. The subject of this research is Sunari Hotel which is located at Dusun Banyualit, Kalibukbuk Village, precisely on Jalan Raya Lovina - Kalibukbuk Singaraja Bali, while the object of research is Relationship Number of Tourist Visits To Operational Costs at Hotel Sunari. Data collection techniques used in this study are interviews, documentation, and literature study. Analysis technique used is correlation coefficient analysis technique. The result of the research shows that the number of tourist visits to the operational cost of Sunari Hotel for the year 2016 amounted to 11.115%, it means up and down the operational costs at Sunari Hotel which is influenced 11.115% the number of tourist visits and the remaining 88.885% influenced by other factors.


2013 ◽  
Vol 1 (3) ◽  
pp. 193-202
Author(s):  
Dicky Alfian ◽  
Iriyadi Iriyadi ◽  
Udi Pramiudi

One way to define the company's goals is to create a plan, one that cost planning is essential inthe operation of the company activity. Preparation, control, until the realization of the budget is animportant factor in the control of management. Good management control will be reflected from asound budget planning from start budgeting to realization in which the control of the use of thebudget includes the cost of the company. The purpose of this study was to determine the function ofa planning application to the realization anggarabn budget costs play an important role in themanagement control process in order to achieve the goals set previously by the company. Theresearch was conducted by the author. PT. Asuransi Jiwasraya (Persero) Bogor is located atPajajaran Street 45 Bogor. The results of this study show that the variance resulting from budgetplanning to the realization greatly affects the level of management control of the company. In otherwords, the efficiency of which is determined by the value of variance budget planning process aswell as cost control processes that will better demonstrate the value of the level of managementcontrol of the company.


2020 ◽  
Vol 4 (1) ◽  
pp. 48
Author(s):  
Muhamad Nafik Hadi Ryandono

The profit-sharing system is the main characteristic of Islamic banking that distinguishes them from conventional (ribawi) banking. However, in reality, the profit-sharing contract is rarely implemented in Islamic banking. As a result, Islamic banking is still identified as ribawi banking. Many Islamic economists have examined the reasons behind fixed income contracts, especially murabahah contract that applied predominantly, structurally, systematically and massively compared to the profit-sharing contract. Therefore, with a critical analytical approach, this study aims to dismantle and look for solution towards exploitation of fixed income-based financing in Indonesian sharia banking. The results of this study are fixed income-based financing should be applied limited to covering the operational costs of Islamic banks but the remainder must be channelled based on profit-sharing systems. Meanwhile, funding for profit-sharing systems is intended to gain profits and cover the operational cost variables. Thus, predatory exploitation of Islamic banks in Indonesia can be minimized by maintaining the composition of the maximum financing about forty per cent which is a fixed-yield based and leave the rest to a profit-sharing system. Then, the more equitable Islamic bank system and Islamic economic goals will be created and offer benefits such as the achieving of the objectives of Islamic sharia (maqashid shariah) and minimizing the image of Islamic banks as ribawi bank.


2017 ◽  
Vol 5 (1) ◽  
pp. 21
Author(s):  
Rohmawati Rohmawati

This study aims to (1) analyze the influence of education operational costs on educational output at Vocational High School/ SMK in Gresik regency, (2) analyze the effect of education operational costs on educational output with teacher’s work productivity as a moderating variable at SMK in Gresik regency. This research is an explanatory research with a quantitative approach. The population in this research are vocational high schools (SMK) at Gresik regency. The sampling technique used was purposive sampling. The data collection techniques which used are documentation and interview techniques. While the method of analysis that used is descriptive statistical analysis techniques, statistical analysis techniques infrensial regression with SPSS. The results showed that the education  operational cost does not affect the output of education at SMK in Gresik and education operational cost does not affect the educational output with teacher’s work productivity as moderating variable. Teacher’s work productivity less can be used as a moderator variable or can not be used as independent variables that have an influence on educational output variables


Author(s):  
L. Sudershan Reddy ◽  
Ranjith P V ◽  
Yu Cing Lim ◽  
Daisy Mui Hung Kee ◽  
Wen Ting Loo ◽  
...  

This research is to investigate the survival of AirAsia during the pandemic Covid-19. The findings will show how AirAsia faced challenges during the pandemic and ways to overcome them. This research underlined the challenges faced by AirAsia such as flight cancellation, decrease in demand, loss of new customers, and paying huge amounts of refunds. AirAsia used several ways such as controlling the operational cost, exploring new business, carrying out promotions, and applying for bank loans and weighing proposals. As a result, AirAsia’s financial problems would be solved by reducing operational costs and increasing the profit from other businesses.


Respati ◽  
2018 ◽  
Vol 13 (2) ◽  
Author(s):  
Putri Nadia Ayu Rahmawati ◽  
Ahmad Chusyairi

INTISARICV. Intan Abadi Banyuwangi adalah salah satu koperasi yang bergerak dalam bidang permohonan peminjaman kredit. Sistem perkreditan yang sedang berjalan masih bersifat manual di mana banyak membutuhkan kertas dalam proses pengajuan permohonan peminjaman kredit dan juga tim marketing untuk mencari nasabah dan melakukan survei yang prosesnya memerlukan waktu yang lama, sehingga menyebabkan biaya operasional setiap bulan semakin meningkat. Metode yang digunakan dalam penelitian ini adalah waterfall. Untuk mengatasi masalah tersebut, maka diperlukan Sistem Informasi Pengajuan Kredit berbasis web pada Koperasi Intan Abadi Banyuwangi, sehingga proses permohonan kredit bersifat paper less dimana calon nasabah dapat mengisi formulir permohonan kredit secara langsung melalui online dan juga dapat mengurangi tenaga sumber daya manusia untuk marketing dalam mencari nasabah dan melakukan survei, sehingga biaya operasional setiap bulan dapat berkurang dan waktu yang dibutuhkan untuk pengajuan kredit relatif singkat. Hasil dari penelitian ini adalah laporan konfirmasi kelayakan kredit dari tim marketing (surveyor) dan laporan persetujuan kredit dari manager.Kata Kunci−pengajuan kredit, web, waterfall, koperasi, Intan Abadi Banyuwangi. ABSTRACTCV. Intan Abadi Banyuwangi is one of the cooperatives which is engaged in credit loan application. The ongoing credit system is still manual in which many require paper in the process of applying for credit lending as well as marketing team to find customers and conduct survey which process takes a long time, thus causing the operational cost every month is increasing. The method used in this research is waterfall. To overcome these problems, it is necessary to apply Web-based Credit Information System to the Cooperation of Intan Abadi Banyuwangi, so that the credit application process is paper less where the prospective customer can fill in the loan application form directly through online and also can reduce the human resources for marketing in searching customers and conduct surveys, so the monthly operational costs can be reduced and the time required for credit application is relatively short.The result of this research is the confirmation report of creditworthiness of marketing team (surveyor) and credit approval report from manager.Keywords−submission of credit, web, waterfall, cooperative, Intan Abadi Banyuwangi.


2018 ◽  
Vol 2 (01) ◽  
pp. 57
Author(s):  
Agustina Tri Lestari ◽  
Akhmad Hasanuddin ◽  
Willy Kriswardhana

Assessment of operational costs of vehicles using the method of Pacific Consultant International (PCI). The research was conducted on 6 collector road segments in Jember Regency which was improved in 2013-2015. From result of analysis of operational cost of vehicle in year 2016 and year 2018 got equation Y = 0,3315xଶ - 65,339x + 6199,1 where y is BOK value and x is PCI value. From the equation is known value of coefficient of determination (R ଶ ) = 0,8061 which means success rate in this regression method is 0,8061 (regression model is said good if value R ଶ approach one). In 2016 and 2018 there is a difference in the value of road damage conditions (PCI values). Differences in the value of BOK in 2016 and 2018 on Dr. Soebandi 1 = Rp. 487.69 / km, on the Dr. Soebandi 2 = Rp. -146,7 / km, on Sarangan 1 = Rp. 1327.68 / km, on Sarangan 2 = Rp.-1.99 / km, on Cempaka = Rp. 2827,41 / km, on Tapaksiring = Rp. 1228.02 / km, on Yos Sudarso 1 = Rp. 808,7 / km, on Yos Sudarso 2 = Rp. -2.48 / km, on Wolter Monginsidi 1 = Rp. 544.48 / km, and on Wolter Monginsidi 2 = Rp. -0.23 / km. Jalan adalah prasarana transportasi umum yang sering digunakan oleh masyarakat. Kondisi jalan yang mengalami kerusakan akan mempengaruhi kecepatan kendaraan yang melintasinya. Dimana kecepatan nantinya akan mempengaruhi biaya operasional kendaraan. Penilaian biaya operasional kendaran menggunakan metode  Pacific Consultant International (PCI). Penelitian dilakukan pada 6 ruas jalan kolektor di Kabupaten Jember yang diperbaiki tahun 2013-2015. Dari hasil analisis biaya operasional kendaraan didapatkan persamaan Y = 0,3315– 65,339x + 6199,1 dimana y adalah nilai BOK dan x adalah nilai PCI. Dari persamaan tersebut diketahui nilai koefisien determinasi ()= 0,8061 yang artinya tingkat keberhasilan dalam metode regresi ini adalah 0,8061 (model regresi dikatakan baik apabila nilai  mendekati satu). Pada tahun 2016 dan tahun 2018 terdapat perbedaan pada nilai kondisi kerusakan jalan (nilai PCI). Perbedaan nilai BOK tahun 2016 dan 2018 pada ruas jalan Dr. Soebandi 1 = Rp. 487,69/km, pada ruas jalan Dr. Soebandi 2 = Rp. -146,7/km, pada ruas jalan Sarangan 1 = Rp. 1327,68/km, pada ruas jalan Sarangan 2 = Rp.-1,99/km, pada ruas jalan Cempaka = Rp. 2827,41/km, pada ruas jalan Tapaksiring = Rp. 1228,02/km, pada ruas jalan Yos Sudarso 1 = Rp. 808,7/km, pada ruas jalan Yos Sudarso 2 = Rp. -2,48/km, pada ruas jalan Wolter Monginsidi 1 = Rp. 544,48/km, dan pada ruas jalan Wolter Monginsidi 2 = Rp. -0,23/km.


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