scholarly journals ANALISIS BIAYA-VOLUME-LABA SEBAGAI ALAT PERENCANAAN LABA JANGKA PENDEK PADA PERUSAHAAN DAERAH AIR MINUM TIRTA TARUM KAB. KARAWANG

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Ade Suhara ◽  
Amallia .
Keyword(s):  
Analytical Method ◽  
Secondary Data ◽  
Least Square Method ◽  
Least Square ◽  
Sales Forecast ◽  
Profit Analysis ◽  
Cost Planning ◽  
Projection Analysis ◽  
Cost Projection ◽  
Made In

ABSTRACT: PDAM Tirta Tarum Kab. Karawang from 2012 to 2014 shows that profits continue to decline, if this continues to be allowed then PDAM Tirta Tarum Kab. Karawang will suffer losses. Therefore the main problem in this study is how sales planning, cost planning and profit planning are expected by applying cost-volume-profit analysis and how the comparison between cost projections made by PDAM Tirta Tarum Kab. Karawang with cost projections resulting from cost-volume-profit analysis. The data needed is secondary data obtained from PDAM Tirta Tarum Kab. Karawang in the form of data on PDAM profits in 2011 - 2014, total costs in 2011 - 2014, details of elements of 2014 income and projections of company costs according to the project feasibility study made in 1998. The analytical method used is cost separation analysis, least square method trend, break-even analysis, sales forecast analysis, cost projection analysis, 2015 profit planning and comparison of company cost projections with cost projections resulting from profit-volume-profit analysis. ABSTRAK PDAM Tirta Tarum Kab. Karawang dari tahun 2012 hingga tahun 2014 menujukkan keuntungan yang terus menurun, bila hal ini terus dibiarkan maka PDAM Tirta Tarum Kab. Karawang akan mengalami kerugian. Oleh karena itu permasalahan utama dalam penelitian ini adalah bagaimana perencanaan penjualan, perencanaan biaya dan perencanaan laba yang diharapkan dengan penerapan analisis biaya-volume-laba dan bagaimana perbandingan antara proyeksi biaya yang dilakukan PDAM Tirta Tarum Kab. Karawang dengan proyeksi biaya hasil analisis biaya-volume-laba. Data yang diperlukan merupakan data sekunder yang diperoleh dari PDAM Tirta Tarum Kab. Karawang berupa data keuntungan PDAM tahun 2011 - 2014, total biaya tahun 2011 – 2014, perincian elemen-elemen laba rugi tahun 2014 dan proyeksi biaya perusahaan menurut studi kelayakan proyek yang dibuat tahun 1998. Metode analisis yang digunakan adalah analisis pemisahan biaya, metode least square trend, analisis impas, analisis forecast penjualan, analisis cost proyeksi, perencanaan laba tahun 2015 dan perbandingan proyeksi biaya perusahaan dengan proyeksi biaya hasil analisis biaya-volume-laba. Kata Kunci : Least Square Trend, Forecast

scholarly journals Hydro-Oceanographic Characteristics In Karimunjawa Coastal Waters During The 1st Transitional Season

Jurnal Segara ◽  
2021 ◽  
Vol 17 (2) ◽  
pp. 107
Author(s):  
Yulius Yulius ◽  
Joko Prihantono ◽  
Dino Gunawan ◽  
Muhammad Ramdhan ◽  
August Daulat ◽  
...  
Keyword(s):  
Coastal Waters ◽  
Secondary Data ◽  
Acoustic Doppler Current Profiler ◽  
Least Square Method ◽  
Least Square ◽  
Ocean Current ◽  
Primary Data ◽  
Peak Period ◽  
Waves And Currents ◽  
Matlab Programming

This study aims to determine oceanographic characteristics such as tides, waves, and currents in Karimunjawa Coastal Waters during the 1st transitional season and to update the oceanographic database for spatial management evaluation in the region. The tidal characteristics were obtained from the least square method analysis using World Tide software based on Matlab programming language, while wave and current characteristics obtained from 2-dimensional numerical modeling using Mike 21 software on the flow model and spectral wave module. The primary data used were the significant wave height (Hs), wave peak period (Tp), and ocean current components (u and v velocity) on 13-26 May 2016 using the Sontex Argonaut XR type Acoustic Doppler Current Profiler (ADCP) equipment. Tide data were predicted for the Kemujan Islands station from 1-31 March 2020. Secondary data for additional numerical model input were obtained from ERA5-reanalysis in the form of Hs, Tp, u, and v wind velocity data for May 2020 with a temporal resolution of 20 minutes, while bathymetry data derived from GEBCO Satellite Derivated Bathymetry (SDB) data. The tide analysis results showed that Karimunjawa waters are a single daily mixed tidal type. The wave characteristic moves from east to west with high waves reached 0.9 meters and a peak period of 7 seconds. The eastern side of Karimunjawa Island, Kemujan Island, and the western area have a calmer wave. The current characteristic moves northeastward with a speed of 5-28 cm/s, which concludes that in several locations, such as the Menjangan Besar-Menjangan Kecil strait, the currents depend on the tidal conditions.

scholarly journals Impulse of Dividend Payment Decision: Evidence from Pharmaceutical Industry in Bangladesh

2017 ◽  
Vol 9 (1) ◽  
pp. 219
Author(s):  
Ariful Hoque
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Least Square Method ◽  
Agency Cost ◽  
Least Square ◽  
Pharmaceutical Companies ◽  
Financial Leverage ◽  
Dividend Payment ◽  
Explanatory Variables ◽  
Prime Objective

The dividend is the reward of shareholders of an organization in exchange for time and risk. For maximizing shareholder’s wealth, optimum dividend payout ratio is essential. The prime objective of this paper is to identify impulse of dividend payment decision of listed pharmaceutical companies in Dhaka Stock Exchange of Bangladesh. Dividend payment decision is the dependent variable and profitability, firm’s size, financial leverage, growth, and agency costs are taken as explanatory variables in this study. Collected secondary data are analyzed by econometrics software Eviews 8 through least square method. Formulated multiple regression models show value of R-square (R2) is 0.604817. R-square (R2) value indicates explanatory variables explain 60.48% variation of the dependent variable. The study also reveals that profitability and agency cost positively influence the dividend payment decision and firm’s size, financial leverage, growth negatively impact on the dividend payment decision of selected pharmaceutical companies. Among explanatory variables, profitability is not statistically significant at 5% significant level whereas firm’s size, financial leverage, growth and agency cost are found statistically significant at 5% significant level. So this paper finds that listed pharmaceutical companies in Dhaka Stock Exchange must consider firm’s size, financial leverage, growth and agency cost in their dividend payment decision.

scholarly journals PENGARUH PERTUMBUHAN EKONOMI TERHADAP KESEMPATAN KERJA DI PROVINSI SULAWESI TENGGARA

2018 ◽  
Vol 6 (2) ◽  
pp. 54
Author(s):  
Muhammad Nur Afiat
Keyword(s):  
Economic Growth ◽  
Quantitative Research ◽  
Time Series Data ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Least Square Method ◽  
Multiple Linear Regression Analysis ◽  
Least Square ◽  
Series Data ◽  
Employment Opportunities

This study was conducted with the aim to determine the effect of Economic Growth Rate on Employment Opportunities in Southeast Sulawesi Province 2000-2015. This research is a type of Quantitative research using secondary data in the form of time series data, ie from 2000-2015. Data source was obtained from Central Bureau of Statistics (BPS) and Bank Indonesia of Southeast Sulawesi Province. This study also uses multiple linear regression analysis tools with ordinary least square method (OLS) and then processed with application Eviews 8.0. The results of the study show that Economic Growth has a significant influence on Employment Opportunities in Southeast Sulawesi Province 2000-2015.

scholarly journals Determinan Jumlah Uang Beredar, Tingkat Bunga, dan Inflasi Terhadap Pertumbuhan Ekonomi Indonesia

Al-Buhuts ◽  
2019 ◽  
Vol 15 (2) ◽  
pp. 45-64
Author(s):  
Adya Utami
Keyword(s):  
Economic Growth ◽  
Interest Rate ◽  
Money Supply ◽  
Negative Relationship ◽  
Secondary Data ◽  
Least Square Method ◽  
Least Square ◽  
Coefficient Of Determination ◽  
Independent Variable ◽  
The Interest Rate

This study aims to determine the determinants of the money supply, the interest rate, and inflation on Indonesia's economic growth in the 2009-2018 period. This research uses descriptive method and is strengthened by the OLS (ordinary least square) method with secondary data. The data used is sourced from the Central Statistics Agency and Bank Indonesia. The results of this study indicate that the money supply and the interest rate have a negative effect but inflation has a positive effect on Indonesia's economic growth. The JUB variable is not significant with a probability value of 0.1326. The JUB regression coefficient value has a negative relationship to the economic growth variable with a coefficient of 0.9288. The interest rate variable entered in the above equation turns out to be negative and significant with a probability value of 0.0571. The value of the coefficient of the exchange rate is (0.4843). The independent variable inflation gives a negative and not significant result with a probability value of 0.1134. Inflation coefficient value is 0.1724. In the equation model that uses economic growth as the dependent variable above, the magnitude of the coefficient of determination (R Squared) is 0.573429. This shows that the ability of the independent variable in explaining the diversity of the independent variables is 57.34% while the remaining 42.66% is influenced by other variables not included in the model.

scholarly journals Analysis the Effect of Household Consumption Expenditure, Investment and Labor to Economic Growth: A Case in Province of North Sumatra

2018 ◽  
Vol 28 (4) ◽  
pp. 45-54
Author(s):  
Richna Handriyani ◽  
M.M. Sahyar ◽  
M. Arwansyah
Keyword(s):  
Economic Growth ◽  
Interest Rate ◽  
Positive Impact ◽  
Secondary Data ◽  
Least Square Method ◽  
Household Consumption ◽  
Least Square ◽  
Domestic Investment ◽  
Department Of Labor ◽  
North Sumatra

Abstract This research is important because the commencement of the Asean Economic Community (MEA) has a positive impact that is spurring the growth of investment from within and outside the country, so that domestic investment has the potential to increase which will increase the number of employment for Indonesian workers especially in province of North Sumatera.This study aims to: identify the effect of household consumption on economic growth, identify the effect of investment on economic growth, identify the influence of Labor on economic growth, and identify the effect of interest rate on economic growth . The data used in this research were secondary data in 2006-2016 in Province of North Sumatera. Data obtained from various agencies, namely: Department of Labor and Transmigration, Central Statistics Agency of Province of North Sumatra, some other sources such as journals and relevant research results. Methods of analysis using Two Stage Least Square method (TSLS). The results of this study found that: Household consumption has a positive and significant effect to economic growth, Investment has positive and significant effect to economic growth, Labor has positive and significant impact to economic growth, and Interest rate has a negative and significant effect on economic growth.

Profitability of Tripura Gramin Bank and Regional Rural Bank in India: A comparison

GIS Business ◽  
2020 ◽  
Vol 15 (1) ◽  
pp. 313-330
Author(s):  
Puranjan Chakraborty ◽  
Dr. Ram Chandra Das
Keyword(s):  
Rural Areas ◽  
Secondary Data ◽  
Least Square Method ◽  
Financial Inclusion ◽  
Least Square ◽  
Annual Reports ◽  
Coefficient Of Determination ◽  
Socioeconomic Condition ◽  
Operating Profit ◽  
The Status

Tripura Gramin Bank (TGB) is the only Regional Rural Bank operating in Tripura since it’s inception in 1976. The bank was introduced for economic development of rural areas of Tripura. The prime objective of this bank was amelioration of socioeconomic condition of rural people of Tripura. The present study is an attempt to examine the status of the bank on profitability with an angle to look into financial inclusion in the state. Secondary data is used from the Annual Reports of TGB for the study period. Select parameters i.e. total income, total expenditure, non-interest income, operating expense, operating profit, net profit is used for the study. Select statistical tools i.e. CAGR, average, standard deviation, least square method; coefficient of determination is used to measure the status of profitability of TGB. The study reveals that, during the study period the profitability of TGB is improved which is the result of improvement of financial inclusion.

Electronic fraud: an emerging cause of bank failure in Nigerian deposit money banks

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Folowosele Folarin Akinwale ◽  
Ikpefan Ochei Ailemen ◽  
Isibor Areghan
Keyword(s):  
Deposit Insurance ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Least Square Method ◽  
Least Square ◽  
Annual Reports ◽  
Content Type ◽  
Ordinary Least Square ◽  
Unethical Practices ◽  
The Impact

Purpose This study aims to review the degree to which fraud and other unethical practices especially in the digital space have affected the Nigerian banking industry both in the past and present, and how it will be a growing concern in the imminent future. The objective of the study was to examine the impact of electronic fraud on the quality of assets and return on assets of Nigerian deposit money banks. Design/methodology/approach The research used secondary data for the periods 2006 till 2018, which were collected from the Nigeria Deposit Insurance Corporation annual reports. Descriptive analysis and the ordinary least square method of regression analysis were used for data analysis. Findings Findings revealed that electronic fraud cases increased progressively over most of the years of study, which can be attributed to the increased bank products that are electronic-based. Originality/value Many of the reviewed literature examined electronic fraud and its impact on bank profitability but this study examined the cause of electronic fraud and what can be done to curtail it.

IMPACT OF CAPITAL MARKET REFORMS ON ECONOMIC GROWTH: The Nigerian Experience

2012 ◽  
Vol 02 (02) ◽  
pp. 20-30
Author(s):  
OKE MICHAEL OJO ◽  
ADEUSI S.O.
Keyword(s):  
Economic Growth ◽  
Capital Market ◽  
Stock Exchange ◽  
Secondary Data ◽  
Least Square Method ◽  
Least Square ◽  
Market Reforms ◽  
Political Issues ◽  
The World ◽  
The Impact

This study examines the impact of capital market reforms on the Nigerian economic growth between 1981 and 2010. The prevailing challenges in the World financial markets; especially the capital market justifies the various forms of reforms going on around the World. The ordinary least square method of regression and the Johansen co-integration analysis were employed to analyse the secondary data sourced from the Central Bank of Nigeria statistical bulletin, the Nigeria Stock Exchange Fact book and the Nigeria Security and Exchange Commission Reports. The results show that capital reforms positively impact the economic growth. The study recommends among others that government should objectively evaluate enacted laws and reforms agenda in a manner that will enhance economic growth rather than considering political issues before embarking on reforms.

scholarly journals The Analysis of the Effect of Determinant Factors of Palm Oil Plantation Sector on Agricultural Sector Growth in North Sumatera

2020 ◽  
Vol 3 (2) ◽  
pp. 1083-1094
Author(s):  
Ali Sandy Hasibuan ◽  
Fitrawaty Fitrawaty ◽  
M. Fitri Rahmadana
Keyword(s):  
Palm Oil ◽  
Oil Palm ◽  
Agricultural Sector ◽  
Secondary Data ◽  
Least Square Method ◽  
Least Square ◽  
Estimation Model ◽  
Ordinary Least Square ◽  
Negative Effect ◽  
North Sumatra

This study aims to analyze the influence of the area of oil palm plantations, oil palm production, and the number of the agricultural sector workforce on the agricultural sector PDRB in North Sumatra province. The data used are secondary data sourced from BPS North Sumatra province, namely PDRB variable in the agricultural sector, area of oil palm, palm oil production and the number of agricultural sector workforce in North Sumatra province in time series from 2008 to.d. 2017 in five districts namely, Asahan, Langkat, Labuhanbatu Utara, Labuhanbatu Selatan and Labuhan Batu districts. Data analysis was performed using the OLS (Ordinary Least Square) method with a panel data regression estimation model using the help of Eviews 10. The results of this study simultaneously showed that changes in the independent variables of land area, production and the total workforce of the agricultural sector together influenced Agricultural Sector PDRB variable significantly. While partially concluded that the variable area of land and oil palm production had a positive and significant effect on the PDRB of the agricultural sector in North Sumatra province, while the variable labor force in the agricultural sector had a negative effect on the PDRB of the agricultural sector in North Sumatra province.

scholarly journals ANALISIS DINAMIS PERMINTAAN DAN PENAWARAN KOMODITAS KEDELAI DI JAWA TIMUR

IQTISHODUNA ◽  
2011 ◽  
Author(s):  
Muhammad Rifa’i
Keyword(s):  
Secondary Data ◽  
Least Square Method ◽  
Import Demand ◽  
Economic Behavior ◽  
Least Square ◽  
Demand And Supply ◽  
World Price ◽  
Soybean Price ◽  
Per Capita ◽  
Main Producer

The aims of this research are: (a) analyze factors influenceing supllay, import and demand of soybean in east java region; (b) analyze factors influencing price of soybean; (c) analyze linkage among suplay, import, demand and domistic price of soyben simultaneously. This research conducted in east java as main producer of soyben in Indonesia. We use secondary data for 1980-2004 periods wits simutaneus models, especially two stage least square method. The result of research shows that the model of demand and supply used had fulfilling economic, statistic and econometric criteria so can be used to explain economic behavior of soyben in east java correctly. Suplay of soybean influenced positively by corn price, productivity and harvesting are of soybean commodity, while domistic price of soybean, price of rice, price of fertilizer, world price and so lags of supplay does not significant. Import positively influenced by income and current demand, and negatively import does not significant. Domistic demand of soybean positively influenced by population size and negatively influenced influenced by per capita income, while other variables such as domistic price, corn price and previous demand does not significant. Domistic price positively influenced by suplay and exchange rate, and so previosly domistic price, while demand and world price does not signficant.

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