ANALISIS PENENTUAN POLA PRODUKSI UNTUK MEMINIMALISASI BIAYA TAMBAHAN

The goal of a company is to achieve optimal results and profits so that the continuity of the company can be maintained. The purpose of this study was to analyze the production patterns used by the Batako Jalan Baru in minimizing additional costs. Data collection techniques used in this study are additional cost analysis techniques using interviews, observation and documentation. This research was conducted in June 2020. The results of the study using three production patterns shows that the most efficient production pattern in minimizing additional costs on the Batako Jalan Baru is a corrugated production pattern because it has the smallest additional costs. The results of this study can provide an alternative choice for companies with the aim of minimizing costs. Keywords: Analysis, Corrugated Production Patterns, Constant Production Patterns, Moderate Production Patterns

DAMPAK MATERIALISME, PENGENDALIAN DIRI DAN MOTIVASI PADA PERILAKU PENGELOLAAN KEUANGAN KELUARGA

This study aimed to analyze the impact of Materialism, Self-Control and Motivation on the Behavior of Family Financial Management in East Penfui Village, Center Kupang District, Kupang Regency. This type of research used survey method, with a qualitative description approach. Data collection techniques used in the form of observation, questionnaires and interviews. The population in this study was the residents of Dusun 1 East Penfui Village with the total of 318 families (KK). The sample of research using purposive sampling and Slovin formula. The sample of research taken as many as 76 respondents. The results of this study indicated that Materialism, Self-Control and Motivation behave well to the Financial Management of families in the Dusun 1 East Penfui Village. Keywords :  Materialism, Self-Control, Motivation, Financial Management Behavio

PENGARUH INFLASI DAN SUKU BUNGA TERHADAP INVESTASI DALAM NEGERI DI INDONESIA

The purpose of this study to determine the effect of inflation and interest rates partially andsimultaneously to domestic investment in Indonesia. This research is quantitative descriptive. Thedata used in the research are secondary data on inflation, interest rate and domestic investmentsourced from Bank Indonesia and Central Bureau of Statistics from 2000-2016. Data analysistechnique in this research is Multiple Linear Regression Analysis. Based on regression analysis, itis known that inflation has a positive and insignificant effect on domestic investment in the period of2000-2016. Meanwhile, interest rates has a negative and significant effect on domestic investment inIndonesia. In addition, inflation and interest rates also together affect the domestic investment inIndonesia in the period 2000-2016. Keywords : Inflation, Domestic Investment, Investment, Interest Rat

ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN KONVENSIONAL DAN PERBANKAN SYARIAH

The performance of conventional banking and sharia banking had a major role for the economy inIndonesia when the global economic crisis was 2008. The crisis that occurred in the United Statesaffected the development of banking performance in Indonesia. The research aims to determine thecomparison of financial performance of Sharia banks and conventional banks before, during, andafter the global economic crisis of 2008. Samples in this study were 3 conventional banks and 3sharia banks. Sampling technique is the purposive sampling method, which the criteria are basedon the banking financial report in the year of 2007-2009. The analytical methods in this study usefinancial ratios and the indicators are Adequacy Ratio (CAR), Return On Assets (ROA), Loan toDeposit Ratio (LDR), Operating Load/Operating Income (BOPO) and Non Performing Loan(NPL). The results of this study showed that conventional banking performance was more effectivethan sharia banking before, during and after the economic crisis of 2008. Keywords: Financial Performance, Conventional Banking, Sharia Banking, Financial Ratios

ANALISIS PENGEMBANGAN OBYEK WISATA PANTAI OESAPA DI KOTA KUPANG

This study aims to analyze the supporting and inhibiting factors for the development of Oesapa Beach attractions in Kupang City. This type of research is qualitative research using qualitative descriptive research methods. Data sources consist of primary data obtained through observation and interviews; and secondary data sources come from records, interview results and documents from relevant agencies in the study. The results of the study show that the factors that support the development of Oesapa Beach attractions are: (1) Tourist attraction, is anything that has a unique, easy, and value in the form of natural diversity, culture, and man-made results that are targeted or tourist visits; (2) Visitors, are someone who visits a tourist area with the aim of having fun and spending less time, energy and money in less than 24 hours. While the inhibiting factors for the development of Oesapa Beach attractions are: (1) Accessibility, is the degree of ease achieved by a person towards an object, service or environment; (2) Promotion is an effort to offer products or services with the aim of attracting consumers to buy or consume them; (3) Human Resources (HR), namely the workforce involved in tourism is still inadequate and professional; and (4) Funds, is one of the benchmarks for the progress of the development of sustainable tourism objects. Oesapa Beach has a tourist attraction in the form of beautiful and natural scenery, lopo-lopo lined on the beach, and lined with cafes with colorful tents and unique and different cafe designs. In addition to the tourist attraction, visitors who are increasingly busy visiting this tourist attraction become a supporting factor for tourism objects can be developed. Keywords:  Analysis, Obstacle Factors, Supporting Factors, Touris

PENGARUH PENYALURAN KREDIT DAN KREDIT BERMASALAH TERHADAP PROFITABILITAS PERBANKAN (STUDI KASUS PADA PT.BANK NTT KANTOR PUSAT)

Credit is the main source of bank earnings. Non-performing loans is a situation when customers do not have capability to pay a part or whole of the obligation that was stated in agreement. Profitability is the capacity of company to derive profit during a period of time. The purpose of this research to know the influence of Credit Distribution and Non-Performing Loans towards Profitability. The data in this research was secondary data represents data 2012-2018 year quarter. Methods in this research is descriptive quantitative. Technical data analysis in this research is linear regression that is to know the influence of Non-Performing Loans and Credit Distribution towards Profitability. The result of the research indicated that Credit Distribution had negative and not significant influence on Profitability. Non-Performing Loans had negative and significant influence on Profitability. Performing Loans and Credit Distribution simultaneously had negative and significant influence on Profitability Keywords : Bank, Credit, Credit Distribution, Non-performing Loan, Probabilit

PENGARUH PENERAPAN INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA KOPERASI KREDIT FAMILIA KUPANG

This study aims to determine the effect of the application of management accounting information which is focused on the frequency of routine reports, the frequency of non-routine reports and the quality of management accounting information on the performance of the Kupang Familia Credit Cooperative. The research method used is a quantitative research method. The population in this study were employees and members of the cooperative as many as 30 respondents. The results showed that partially the frequency of routine reports and the frequency of non-routine reports had a significant effect on the performance of cooperatives by having a negative relationship. And the quality of management accounting information has a significant effect on the performance of cooperatives with a positive relationship. Meanwhile, the variables of the frequency of routine reports, the frequency of non-routine reports and the quality of management accounting information simultaneously affect the performance of cooperatives. The results of the determination test show that the value of R square is 0.980 which shows the large percentage of the contribution of the independent variable (X) to the dependent variable (Y) of 98.0% and the remaining 2% is influenced by other variables not included in this study. Keywords: Frequency of Routine Reports, Frequency of Non-routine Reports, Quality  of Management Accounting Information, Cooperative Performanc

ANALISIS FINANCIAL DISTRESS PADA PT BANK MUAMALAT INDONESIA TBK PERIODE 2014 - 2018

Financial distress is a condition where the company experiences financial difficulties which can indicate bankruptcy. This study aims to determine the level of financial distress at Bank Muamalat Indonesia for the period 2014-2018.   This type of research is a quantitative descriptive study using secondary data in the form of financial statements during 2014-2018. The data analysis technique in this study is the modified Altman Z-Score analysis technique with the formula Z = 6. 56X1 + 3. 26X2 + 6. 72X3 + 1. 05X4. With the assessment criteria Z > 2.6, it means that the company is in the Safe zone or healthy category. 1.1 Z 2.6 are categorized in the Gray Zone or doubtful. Z-Score 1.1, which means the company is in the Distress category and has the potential to go bankrupt. The results showed that the financial condition of Bank Muamalat Indonesia in 2014 and 2017 was in the safe zone or healthy category. In 2015, 2016, and 2018 the financial condition of Bank Muamalat Indonesia was in the gray zone category or doubtful. The financial condition during the study period was not in the distress category. This condition can make the company depressed if the management does not make improvements to the company's financial performance because the company is not in a healthy financial condition. Keywords :  Altman Z-Score, EBIT, Book Value of Debt, Book Value of Equity,  Financial Distress, Retained Earnings, Working  Capita

PENGARUH MANAJEMEN LABA DAN RASIO KEUANGAN TERHADAP PERINGKAT OBLIGASI PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study examines the effect of earnings management and financial ratios on bond ratings. The variables used are 1) The effect of earnings management on bond ratings, 2) The effect of liquidity ratio on bond rating, 3) The effect of activity ratio on bond rating, 4) The effect of solvency ratio on bond rating, 5) The effect of profitability ratio on bond rating. The samples used in the study based on criteria are food and beverage companies that have consecutive bond ratings from 2015 to 2020. From the results of purposive sampling logistic regression, which includes descriptive statistical tests, research model tests, and logistic regression tests. The results of hypothesis testing show that earnings management, liquidity ratio, and profitability ratio have no significant effect on bond ratings, while activity ratio and solvency ratio have a significant effect on bond ratings. Keywords: Earnings Management; Financial Ratio; Activity Ratio; Bond Rating; Liquidity Ratio, Profitability Ratio; Solvency Rati