Cash is one of the assets that has an important role in an institution and institutional management in both the services and trading company. Cash is important as it is the most liquid assets. In an effort to protect the cash from theft and misuse, an agency must has a cash internal system control over acceptance to outlay process. STIK Muhamamadiyah Pontianak is a private services institute. In the implementation of operational activities always have cash transaction. Therefore, STIK Muhammadiyah requires a procedure of internal control of cash receipts and disbursements. By its systems and p…
ABSTRACTThe objective of this study is to determine the cost of sales of banana chips at UMKM Keripik Pisang FW Kubu Raya using full costing calculation, variable costing, and break even point analysis. The three calculations are as internal control for the company in controlling the company's management to run effectively and in order to maintain the company's survival.The method of analysis used in this research is descriptive qualitative research method that provides an overview of a state, phenomenon or phenomenon that occurs and the method of quantitative descriptive analysis is a decisio…
This research was conducted in Dinas Peternakan dan Kesehatan Hewan Propinsi Kalimantan Barat . The primary objective of this study was to perform a simulation application of PP 71 Tahun 2010 on the presentation of financial statements regional Dinas Peternakan dan Kesehatan Hewan Propinsi Kalimantan Barat. This study used a descriptive method , ie a method that describes the object under study beforehand , collect data and make conclusions . Data collection techniques in this study that includes direct observation techniques , interviewing techniques , and library research techniques . The da…
Audit opinion of going concern is audit opinion that is produced by an auditor when a firm is indicated to have financial problem that brings about negative cash flow or failure to serve debt obligation. Determining factors of audit opinion of going concern include the size of the firm, the growth rate as well as the financial condition. The purpose of this research is to find empirical evidence of how the three factors; the size, the growth rate and the financial condition of the firm, affect the recipient of audit opinion of going concern. This research is concentrated on manufacturing firms…
This research was conducted to examine the effect of variable Operating Expenses To Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR), of Profitability (ROA). This research used scoundary data period 2005:1 – 2014:12. Data source from Indonesian Banking Statistics, published by Financial Services Authority. The analysis technique used is the multiple linier regression analysis and hypothesis test with a level of significance of 5%. The results of the research partially states that the variable BOPO have a significant and correlation positive …
Piutang dalam kegiatan perdagangan merupakan unsur yang penting bagi kelangsungan perusahaan. Ada kemungkinan dalam penjualan kredit terjadi piutang tidak tertagih apabila telah jauh melewati tanggal jatuh tempo yang menyebabkan kerugian pada perusahaan. Perusahaan harus berusaha untuk memperkecil kemungkinan tersebut dengan menetapkan sistem dan prosedur penjualan kredit dan penagihan piutang yang baik melalui sebuah sistem informasi akuntansi. Sistem informasi akuntansi dibuat dan dijalankan agar proses penjualan akan melewati prosedur yang telah ditetapkan yang bertujuan untuk meminimalkan …
Memaksimalkan kekayaan pemegang saham adalah tujuan dari perusahaan, untuk mencapai tujuan tersebut maka penting bagi perusahaan untuk mengetahui kinerja dari perusahaannya. Tujuan dilakukannya penelitian ini adalah untuk mengetahui bagaimana kinerja keuangan pada masing-masing perusahaan keramik porselen dan kaca dengan pengukuran berbasis Economic Value Added (EVA) bila dibandingkan dengan perhitungan laba/rugi secara konvensional (dalam hal ini difokuskan pada ROE). Penelitian ini dilakukan dengan menggunakan metode kuantitatif. Sampel yang digunakan dalam penelitian ini adalah perusahaan k…
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang dapat mempengaruhi Bonus simpanan wadi’ah pada Bank Syariah di Indonesia. Faktor rasio keuangan yang digunakan yaitu FDR (Financing to Deposit Ratio), NPF (Non Perfoming Financing), dan BOPO (Biaya Operasional per Pendapatan Operasional). Populasi dalam penelitian ini adalah dari laporan keuangan triwulanan Bank Syariah di Indonesia pada tahun 2008-2012. Dengan metode purposive sampling diperoleh sebanyak 3 perusahaan yaitu Bank Muamalat Indonesia (BMI), Bank Syariah mandiri (BSM), dan Bank Mega Syariah Indonesia (BMSI). Ana…
Meningkatnya usaha kecil dan menengah di sektor perdagangan masih mempunyai kendala terutama dalam masalah permodalan. Melihat kondisi tersebut pihak bank mencoba untuk membantu dengan menyalurkan dananya dalam bentuk kerjasama. Salah satu produk yang ditawarkan oleh PT. Bank Kalbar Syariah yaitu dengan produk Musyarakah, dimana pihak bank menginvestasikan dananya pada nasabah. Tetapi setiap pembiayaan yang dilakukan oleh bank, ada kemungkinan mengandung resiko yang pada akhirnya akan mempengaruhi profitabilitas. Tujuan penelitian ini yaitu untuk mengetahui tingkat resiko pembiayaan musyarakah…
Laporan Keuangan adalah suatu sistem untuk menganalisis kinerja keuangan perusahaan yang dapat memberikan informasi tentang posisi keuangan, kinerja dan arus kas, sehingga dapat dijadikan sebagai dasar dalam pengambilan keputusan oleh suatu perusahaan. Penelitian ditujukan pada UKM NISA Fashion yang belum memiliki laporan keuangan sesuai Standar Akuntansi Keuangan. Tujuan penelitian ini adalah untuk mengetahui bagaimana penerapan Standar Akuntansi Keuangan Mikro Kecil dan Menengah (SAK EMKM) dalam penyusunan laporan keuangan pada UKM NISA Fashion dan faktor-faktor apa saja yang dihadapi oleh U…
According to the Local Regulation of the City of Surabaya No.7 of 2002 about the Management of Green Open Space relating to the management of maintaining facilities that already exist in Green Open Space (GOS), such as in Taman Prestasi. The statement of the problem of this study is "How is the Evaluation Policy of Local Regulation of the City of Surabaya No. 7 of 2002 about the Management of Green Open Space in Taman Prestasi Surabaya?". It applies descriptive qualitative research method. There were also informants who provided information related to this study, namely the Head of the Sub-Sec…
Judging from the problems of street children in big cities in Indonesia more particularly in Surabaya, the purpose of this study is to know the level of effectiveness of providing shelter for street children in Surabaya City with a case study of a stopover house Alang-Alang. This study used a qualitative descriptive approach with the type of case study. Primary data obtained through observation and in-depth interview, while secondary data obtained through documentation. Based on the result of field research, the lessons given by the houses of gallery houses tostreet children have not achieved …
The initial findings, researchers found that part of the Administration in the field of installation of clinical pathology Hospitals Dr. Sutomo Surabaya less nimble in providing service to the public as patients. This makes the family the patient should wait longer. On the other hand, patients are also waiting for certainty when it served for want of knowing about the diagnosis of the disease. When these conditions continuously happen, then many patients abandoned and waiting on the clarity of the given service. The purpose of this research was conducted to find out and describe the effectiven…
The objective of this research is to evaluate the implementation policy of Surabaya government related to non-smoking area In accordance with the Mayor of Surabaya Regulation No. 25 of 2009 on the Implementation of Local Regulation of Surabaya City Number 5 Year 2008 About Non Smoking Area at RSU Haji. This research used qualitative descriptive using three informants comprises two visitors of RSU Haji and one staff of RSU Haji. The technique of data collections used in this research is observation, interview, and documentation. The results of this study explain that the evaluation of the polic…
The Surabaya city government has made innovations in land and building tax services in various matters such as the Standard Operating Procedures (SOP) for land and building tax services related to the payment of taxes, warnings and / or tax appeals, and so on. Standard Operating Procedures (SOP) that have been issued by the Regional Tax and Financial Management Agency (BPKPD) of the Surabaya city government for the Land and Building Tax (PBB) sector, namely payment and land and building tax (PBB) services through the Online System. Such as the payment of a Tax Return (SPPT), e-SPPT for the lan…
This study aims to describe the implementation of Family Hope Program (PKH) in Rindi District, East Sumba Regency. This research uses qualitative descriptive method type. Data collection techniques used in the form of interviews to get a deep data from the sources. And Techniques The collection of data from existing sources is through records, archives, and documents, textbooks, existing both in the institution related to PKH and the libraries that deal with the research problems discussed. Informant research that includes the implementers, target groups and public figures in general. The resu…
Regional Regulation No. 5 of 2011 on Public Order and Communal Peace is one of the rules of Local Government which is a public policy in which the implementation of public order is necessary to assert the policy. Judging from the state of public places many street vendors still sell around the sidewalks, roads, road intersections, especially in the area of Aloon Aloon Ponorogo. The intended aims of this study are first, to find out how the implementation of Local Regulation Number 5 Year 2011 about Public Order and Communal Peace (Study on the Order of Traditional Foot Trader in Aloon-Aloon …
AbstractHealth service is a basic right owned by the government, along with improving the living standards of human being better and see the performance of government bureaucracy that is still far from public expectation, the government in this case the general is required to improve itself to improve health service for the community, at impatient BPJS class III. Since BPJS and other government programs, currently based on assessment, the quality of health services, especially in patient care, is more likely to decline if assessed in terms of patient satisfaction. This study aims to analyze th…
The Axiom of The Ideal Electronic Government in the information and Openness is when the value of accountability can be aligned with the meaning of transparency (openness), Then the process of public service runs effectively and efficiently where facilities and the existence of public service based on information technology (especially city scale) are available. Which is supported by increasing public use of communication and information channels.Keyword : Axiom, Ideal, Electronic Government, informatioan and Openness
In the implementation of the distribution of non-cash food assistance (BPNT) in the city of Surabaya, especially in the Sidotopo Kelurahan there are active e-warong and e-warong that are passive (inactive) so that there is a long queue at a certain date and time when the distribution of non-cash food aid (BPNT). In implementing the e-warong program in accordance with Ministry of Social Affairs Republic of Indonesia Regulation Number 11 of 2018 concerning Distribution of Non-Cash Food Assistance (BPNT) according to Van Meter and Van Horn (1975) in Agostino 2006, it provides the view that policy…