Analisis Perhitungan Harga Pokok Produksi dengan Menggunakan Metode Full Costing sebagai Dasar Penentuan Harga Produksi Rumah Panggung pada CV Manguni Perkasa Kakaskasen Dua Tomohon

The purpose of this study is to determine the calculation of the cost of production and the selling price of products stilt houses and gazebo at CV Manguni Perkasa. Calculation of cost of goods manufactured using the full costing methodThe type of research used in this study is quantitative research. The data used in this study are classified as quantitative descriptive research. The data used in this study are primary data obtained directly from the company such as data from interviews with the company and data in the form of information on the company\u27s production costs for the manufacture of and gaseboh stage house measuring . while for secondary data obtained from: books, journals, internet and other media that support this research. From the results of data analysis, the results of the study indicate that the calculation of the cost of production is lower than the cost of production by using the full costing method. The cost of production for stage house products for a size is calculated using the company\u27s method of Rp. 159,266,640 while according to the full costing method that is Rp. 170,276,640. while for gazebo products the cost of production is calculated using the company\u27s method of Rp. 37,996,000. while using the full costing method of Rp. 48,996,000. this is because in the calculation of factory overhead, the company does not take into account several costs into the cost of production. Furthermore, in determining the selling price, the company only uses the method as it is then adds a profit of 30 percent of the total cost of production calculated

Analisis Tingkat Kesehatan Bank dengan Menggunakan Metode CAMEL (Capital, Asset Quality, Management, Earnings, Liquidity) pada PT.Bank Sulut-Go

The Purpose of the Study statement helps the subject assess the importance of the study with data issues and the measurement, to analyze the health of the Bank at PT. Bank SulutGo using CAMEL method. The results of this study may be able to provide benefits for various parties related to this research, that is for the company as a consideration in decision-making and policy that will be done for the sustainability of the company's business. And for the community as the representative of the health of PT. Bank SulutGo, so that the public can have consideration to choose the bank institution. This research uses descriptive analysis technique, that is explaining the health level of the bank by using CAMEL method in which some aspects of Capital increase the ratio of CAR (Capital Adequacy Ratio), Asset Quality underlying KAP (Productivity Asset Quality) ratio, Management based on NPM ratio (Net Profit Margin), Profit resulting ROA (Return On Asset) and BOPO (Operating Income Operating Cost) and Liquidity based on LDR (Loan to Deposit Ratio) ratio. The results of this study indicate that the calculation the health level of the bank for the last 3 years (2015 to 2017) at PT. Bank SulutGo is on the predicate Simply Healthy. However, a statement for this research, PT. Bank SulutGo is in a stagnant position or did not experience a breakthrough. People who look for 3 consecutive years in 2015-2017 have the same results and only on the predicate Simply Healthy

Pemanfaatan Fasilitas Kredit Usaha Rakyat (KUR) terhadap Peningkatan Usaha Mikro Kecil dan Menengah (UMKM) (Studi Kasus Bank Mandiri Kantor Kas Manado Paal Dua)

The aim of this research to know how big the influence of giving KUR concern to raising effort little micro and medium in Manado city. Citizenry effort credit is working capital finance to productive and viable business debtors but not having additional collateral or additional collateral is sufficient. Form of research using on this research is correlational research with quantitative analysis. This research doing in Mandiri Bank in Paal 2, with population 102 customer and 51 sample costumer. Analysis technique using in this research is simple regression analysis. The result in this research show the strong relationship between giving KUR with increase UMKM seeing from the result and from the result determination coefficient that means the relation between Mandiri Bank is determine by giving KUR through regression similarity. Remnant determined by another factor. The summary of this research have an effect to increase UMKM. The verification doing with T-test with Tarithmetic to X (KUR) and Ttable in significant that means comparison between Tarithmetic and Ttable is tarithmetic more than ttable. Suggestion from research are other people that giving KUR as Mandiri Bank to help agent of business to increase the business and its better for business agent to get more information that can advance their business

Analisis Kinerja Keuangan Berbasis Economic Value Added (Eva) Pada PT. Bank Sulutgo

The purpose of this study is to find out how much Economic Value Addedgenerated by PT. Bank SULUTGO in 2014-2016. It is known that PT. Bank SULUTGOis a regional bank of North Sulawesi and Gorontalo which owns shares from variousregions and several companies. It is known that the capital annually PT. BankSULUTGO in 2014-2016 always increases. But with the increase in capital whether ithas made the company able to improve the performance of the company or increase therevenue of the company so as to be able to distribute the fair share of the results to theshareholders of the company. The purpose of this study is "Financial PerformanceAnalysis Based on Economic Value Added at PT. Bank SULUTGO". Financialperformance is needed by the company to evaluate the performance or as a foundationof the company to improve the company\u27s performance. Financial performanceaccording to Ikatan Akuntansi Indonesia (2007) is the determination of the company\u27sability to manage and control its own resources. While EVA is an effectivecommunication tool for value creation that can be reached by line managers thatultimately drive company performance and to connect with capital markets (Young andO\u27Bryne, 2001). The research method used is quantitative descriptive method by usinganalysis tools in the form of Economic Value added to calculate NOPAT, InvestedCapital, WACC, Capital Charges and EVA. Based on the results of research EVAanalysis at PT. Bank SULUTGO 2014-2016 year turned out to fluctuate because EVAcompanies every year down and up. Nevertheless PT. Bank SULUTGO turned out tohave created a positive value in the company in 2014-2016. In 2014 the company is ableto create EVA of Rp. 97,596 (in millions of rupiah), but in 2015 the company\u27s EVAdecreased by 26.08% to Rp. 72,140 (in millions of rupiah) and in 2016 again increasedby 34.01% to Rp. 96,680 (in millions of rupiah). Thus the management has been able tocreate a positive value on the company well and shareholders can entrust theirinvestment to the company

Analisis Rasio Solvabilitas Pada PT Bank Sulut

: To cover the shortage of funds, the company will need to obtain funds from its own capital and of leadership. When combining these two sources of funds is called the ratio of borrowed funds or solvency ratio or leverage ratio, which recognizes the extent of the company's assets is financed by debt. The solvency ratio is a tool to measure the wealth assessment company. For this study entitled: Solvency Ratio Analysis in PT Bank of North Sulawesi. Analysis solvency ratio is the ratio used to measure the extent to which the company's assets financed with debt, so that the company can measure the ability to pay all of its liabilities, both short and long term. This study used a descriptive method and analyze the company's financial statements, in particular the analysis the solvency of the PT Bank of North Sulawesi. To determine the extent of the bank's ability to seek funding, to finance their activities and the ability of some element of equity to assets in terms of efficiency. The results show that financial performance under conditions of solvability is the source of funds and property companies, total assets and total liabilities of the company is likely to increase from year to year. Primary level ratio showed a trend increase from year to year; Risk Assets Ratio levels tended to increase from year to year; Capital Ratio experienced a rising trend from year to year, except in 2012 due to declining reserves or losses on earning assets. So the Capital Adequacy Ratio (CAR) also showed rising trend. In conclusion, the level of Primary Ratio, Risk Assets Ratio, Capital Ratio and Capital Adequacy Ratio (CAR) shows the trend of the increase; PT Bank of North Sulawesi can be said as a solvent company, the level of capital adequacy or CAR can be met from 2010 to 2013. As a suggestion, the company's ability to raise or provide funds rely more improved, can satisfy funding for operational activities, in order to increase the level of CAR PT Bank of North Sulawesi remains solvable

Analisis Perbandingan Kinerja Keuangan Sebelum Dan Sesudah Merger (Studi Kasus Pada PT. Xl Axiata Tbk)

The background in this study is to make the merger as one of the techniques for a company to survive in today's tight competition and also so that a company can strengthen its capital structure. The purpose of this study is to analyze whether there are differences in corporate financial performance before and after the merger based on financial ratios. Benefits in this study is as a source of corporate information on the financial performance of the company, so that later investors will be more appropriate in making investments.Company's financial performance is measured by using the financial statements consisting of income statement and balance sheet in the period 2012 to 2015, with data source namely secondary data obtained from Indonesia stock exchange in the period 2 years before the merger of 2012-2013 and 2 years after the merger 2014-2015. Comparison of financial ratio analysis is done by using several ratios, namely Profitability Ratio, Activity Ratio, Liquidity Ratio and Solvency Ratio. And also use data analysis techniques that is financial ratios.The results of the calculation of 8 financial ratios used, there are 6 financial ratios that decreased after the merger activities are Net Profit Margin, Gross Profit Margin, TurnOver Total Assets, Fixed Assets TurnOver, Debt Ratio and Debt To Equity Ratio. And 2 financial ratios of Current Ratio and Cash Ratio increased after conducting merger activity. It can be concluded that this company experienced a lot of decline in financial performance when conducting merger activity. As one of the suggestions, the company should review the cooperation or penggabunngan this business because based on the analysis of financial ratios, when companies merger financial performance decreased while the company is still standing alone or single financial performance is very good

Analisis Tingkat Kesehatan Bank Menggunakan Metode Rgec Pada PT. Bank Sulutgo Periode 2014-2016

The business activities of the bank are always faced with risks that are closely related to its function as a financial intermediation institution, required the assessment of the level of health of banks to increase public confidence against a bank research purposes of knowing the level of Bank Health on PT. Bank SulutGo reviewed aspects ofRGEC in 2014-2016. Based on reviews of existing problems, this research was conducted with the use ofex-post facto approach. The study was conducted to examine the events that have happened and then meruntut back to find out the factors that may cause the incident the results of the research and data analysis that has been done shows the risk profile (Risk Profile) SulutGo bank using two indicators of credit risk factors, namely by using the ratio of NPL and liquidity risk ratio LDR during the year 2014-2016 in a roware in healthy condition; Good Corporate Governance (GCG), Bank SulutGo in 20142015 composite gained 3 which shows quite well in the implementation of corporate governance and in 2016 rose to composite 2 which reflects that corporate governance is getting better; entabilitas (earnings) bank SulutGo by using the indicators i.e.ROA, ROE, NIM and BOPO during 2014-2016 are in a healthy condition, the value ofthe average ROA, ROE, NIM and BOPO obtained shows that the bank SulutGo has successfully run their operations effectively; The results of the assessment of capital(capital) SulutGo Bank during the year are in healthy condition is 20142016, which is above the minimum standard set by the Bank of Indonesia that is 8%. This suggests that during that period the bank SulutGo have been able to manage capital well