ANALISIS PERBEDAAN PENGARUH FAKTOR-FAKTOR FUNDAMENTAL DAN KURS TERHADAP RETURN SAHAM ANTARA PERUSAHAAN PMA DENGAN PMDN

Tujuan penelitian ini adalah untuk mengetahui apakah terdapat perbedaan  pengaruh  faktor-faktor  fundamental  dan  kurs terhadap  return  saham antara perusahaan PMA dengan perusahaan PMDN. Teknik analisis data yang digunakan untuk menguji perbedaan tersebut adalah menggunakan Chow test. Untuk mengukur pengaruh faktor fundamental dan kurs terhadap return saham digunakan Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa pada perusahaan PMA, nilai uji  simultan F=3,083 dan signifikansi 0,005. Pada perusahaan PMDN nilai uji signifikansi simultan F= 7,535 dan signifikansi 0,000. Sehingga dapat disimpulkan variabel Current Ratio (CR), Debt Eq uity Ratio (DER), Return on Asset (ROA),Total Asset Turn Over (TATO),  Price Book Value (PBV) , Trading Volume dan Kurs Dollar AS secara simultan (bersama-sama) berpengaruh terhadap return saham pada  perusahaan PMA maupun perusahaan PMDN. Hasil Chow Test memperlihatkan bahwa sesuai kriteria pengujian hipotesis, jika F hitung > F tabel, maka hipotesis nol ditolak. Nilai F tabel yaitu F (8,190) = 1,98 .Karena F hitung > F tabel atau 2,713 > 1,98 maka hipotesis nol ditolak sehingga dapat disimpulkan bahwa terdapat perbedaan pengaruh variable Current Ratio (CR), D e b t E q u i t y  R a t i o ( D E R ), R e t u r n o n A s s e t ( R O A ), T o t a l A s s e t T u r n Over(TATO),  Price Book Value (PBV) , Trading Volume dan Kurs Dollar AS terhadap Return Saham antara perusahaan PMA dan perusahaan PMDN.Kesimpulan ini memastikan bahwa hipotesis penelitian diterima

APLIKASI ANALISIS COST-VOLUME-PROFIT DALAM PERENCANAAN LABA JANGKA PENDEK

Analisis hubungan cost-volume-pofit merupakan teknik untuk menghitung dampakperubahan harga jual, volume penjualan, dan biaya terhadap laba untuk membantumanajemen dalam merencanakan laba jangka pendek. Parameter yang digunakandalam analisis ini antara lainbreak event point, contribution margin, Shut DownPoint, dan Margin of Safety. Penyusunan Tugas akhir ini bertujuan untukmenghitungbreak even point, shut down point dan margin of safety untuk multiproduk tahun 2012, menghitung perencanaan laba dan margin of safety tahun 2013pada CV Alprin Finishing, menghitung besarnya produk yang dijual untukpencapaian target laba, menghitung analisis sensitivitas faktor-faktor penyebabperubahan laba pada CV Alprin Finishing. Metode pengumpulan yang digunakandalam penyusunan tugas akhir ini adalah wawancara, observasi dan studipustaka.Sedangkan untuk metode penulisannya adalah metode deskriptif daneksposisi. Analisis ini menunjukan bahwa perubahan volume kegiatan atau biayaakan berpengaruh terhadap perubahan laba. Dengan adanya peningkatan labasebesar 10% dari tahun 2012, maka besarnya laba yang akan dicapai adalah Rp277.996.009 dan untuk mencapai target laba tersebut, maka CV Alprin Finishingharus meningkatkan penjualan menjadi Rp 851.839.746 dengan total volumepenjualan sebesar 63.061 unit

PEMANFAATAN ANALISIS BIAYA VOLUME LABA SEBAGAI ALAT DALAM PERENCANAAN LABA PADA PT INKO JAVA SEMARANG

Cost profit volume analysis is a tool used by management to do a shortterm profit planning by using an approach to costs, volume of sales, and profits. The purpose of its research is to determine the application of the analysis of cost volume profit at PT Inko Java Semarang in profit planning with the calculation of contribution margin, contribution margin ratio, break-even point, the analysis of the profit target, margin of safety, degree of operating leverage, shut down point, and sensitivity analysis. Data that used in this final project is secondary data consist of the sales and costs data in 2017. Data collection was obtained by interview and documentation. The writing method thatused are description and exposition method. The results of this research showed that break-even point was at the sales value of Rp 51.560.373.141,52 or 148.868 units with an average contribution margin per unit of Rp 41.217,04and contribution margin ratio amounted to 11,90%. The profit target set at 1% of the sales in 2017. To reach the expeceted profit, the volume of sales must be Rp 55.520.899.913. Margin of safety are Rp 3.960.526.771,48or by 7,13% and the degree of operating leverage amounted to 11,90. Shut down point occurs at the level of sales of Rp 45.823.939.568,56

Uniform convergence and asymptotic confidence bands for model-assisted estimators of the mean of sampled functional data

Revised version for the Electronic Journal of StatisticsInternational audienceWhen the study variable is functional and storage capacities are limited or transmission costs are high, selecting with survey sampling techniques a small fraction of the observations is an interesting alternative to signal compression techniques, particularly when the goal is the estimation of simple quantities such as means or totals. We extend, in this functional framework, model-assisted estimators with linear regression models that can take account of auxiliary variables whose totals over the population are known. We first show, under weak hypotheses on the sampling design and the regularity of the trajectories, that the estimator of the mean function as well as its variance estimator are uniformly consistent. Then, under additional assumptions, we prove a functional central limit theorem and we assess rigorously a fast technique based on simulations of Gaussian processes which is employed to build asymptotic confidence bands. The accuracy of the variance function estimator is evaluated on a real dataset of sampled electricity consumption curves measured every half an hour over a period of one week

PENERAPAN METODE ACTIVITY BASED COSTING DALAM PERHITUNGAN TARIF JASA LAUNDRY

Penelitian ini bertujuan untuk menerapkan Metode Activity Based Costing (ABC)dalam menghitung tarif jasa pada UKM Satrio Laundry berdasarkan biaya yangdikonsumsi pada setiap aktivitas. Dalam pengumpulan data digunakan metodewawancara dan observasi. Data yang disajikan berupa data kualitatif dankuantitatif. Metode penulisan menggunakan metode deskripsi dan eksposisi,sedangkan metode analisis data digunakan metode komparasi untukmembandingkan perhitungan tarif jasa menurut metode ABC dengan tarif yangsudah berlaku di UKM Satrio Laundry. Hasil penelitian menunjukkanperbandingan tarif jasa laundry metode ABC dengan tarif jasa menurut UKMSatrio Laundry memperlihatkan jasa cuci setrika memiliki selisih Rp. 685, jasacuci kering Rp. 187, jasa setrika Rp. 230, jasa cuci seprei Rp. 1.526 . Untuk jasacuci bedcover, ukuran kecil memiliki selisih Rp. 684, ukuran sedang Rp. 368,ukuran besar Rp. 3.054, dan untuk jasa cuci gordin memiliki selisih Rp. 9.212.Selisih yang cukup besar disebabkan karena tarif yang sudah berlakumenggunakan satuan, sedangkan tarif ABC menggunakan satuan kilogram danjuga karena tarif perusahaan masih menggunakan dasar asumsi untukmenentukan tarif

STRATEGI PENINGKATAN KUALITAS PEMBELAJARAN MATA KULIAH TEORI PENGANGGARAN BERBASIS MATRIK IPA

The learning quality improvement model that formulates that the service quality of the learning process influences learning output (GPA), motivates the Managerial Accounting Study Program to improve the quality of service of the learning process in theoretical and practical subjects. Improving the quality of learning services can be done properly if it is known in advance the level of service quality that has been achieved which can be used as a basis for policy making. The subject of budgeting theory is one of the very relevant subjects to formulate a strategy to improve the quality of learning, because the course also contributes in preparing students' supplies to enter the budgeting practicum. Therefore student competency in practical lectures is also determined by the competencies achieved by students in budgeting theory courses. Service quality measured includes five aspects, namely reliability, assurance, responsiveness, empathy and responsiveness. Perception data is obtained through filling out questionnaires with student respondents who take theory and practice budgeting courses in the 2017/2018 academic year, in the Management Accounting Study Program. The collected data is then analyzed by Importance and Performance Analyzes (IPA) and outlined in the IPA matrix. Based on the IPA matrix, strategies can be developed to improve the quality of learning services as expecte

DIFFERENT TESTING OF THE PREDICTION OF BANKRUPTCY OF HEALTH SECTOR SERVICES (HOSPITALS) LISTING ON BEI BEFORE COVID-19 PANDEMIC AND COVID-19 PANDEMIC WITH SPRINGATE METHOD

The pandemic Covid-19 has the impact of changing financial conditions that can result in bankruptcy. Bangkruptcy is the failure of company in carriying out its operational activities to generate profits and failure to pay obligations. One of the signs before the occurrence of bankruptcy in a company is financial distress. Financial distress can be seen from thefinancial statements which are a reflection of the financial condition and results of company, financial statements that can be compared in the data regarding changes that occur in the form of percentages trends and rupiah. The study aims to determine the differences in prediction of healthcare service companies (hospitals) before the pandemic Covid-19 and during the pandemic Covid-19. The population in this study are healthcare service companies (hospital) listed on the IDX for the 2019-2020 period. Samples were selected using purposive sampling method. Hypotesis testing using a different paired 2 test. The results of this study indicate that before the pandemic Covid-19 there were 2 healtcare service companies (hospitals) in the non-bankruptcy category and 5 other companies in the bangkrupt category. Meanwhile, during the pandemic Covid-19, 3 healthcare service companies (hospitals) were not bankrupt category and 4 other companies in the bangkrupt category. This study also shows that there is a significant difference between the value of the bankruptcy ratio of healthcare service companies before the pandemic Covid-19 and during the pandemic Covid-19

IMPLEMENTATION OF THE ECONOMIC ORDER QUANTITY (EOQ) METHOD ON CV ANUGRAH SAKTI

The purpose of thi study is to determine the cost of raw material inventory which is more efficient by using the Economic Order Quantity (EOQ) method at CV Anugrah Sakti. Data collection methods in this study are interviews,observation, and documentation. This research uses comparative data analysis test to assess whether or not the efficiency of raw material inventory costs at CV Anugrah Sakti is significant. The results of this study indicate that the difference in inventory costs between the company's calculations with the Economic Order Quantity (EOQ) method for chicken feather raw materials is more efficient IDR. 189,043,691 and bread raw materials with EOQ are more efficient IDR. IDR1,457,285,871. With a frequency of ordering for chicken feather raw materials as much as 7 times, with orders made once every 41 days. While the raw material for bread waste is 3 times a year, once every 106 days

La pluriactivité dans le port de Dieppe : Hôtes-vendeurs et guerre de course à la fin du Moyen Âge

La pêche aux harengs était une activité de base pour l’économie de Dieppe Elle ne durait que cinq à six semaines par an au Moyen Âge. Pendant le reste de l’année, les marins comme les marchands de ce poisson devaient rechercher ailleurs de quoi subvenir à leur existence. Parmi les professionnels concernés par cette question se trouvaient les hôtes. Ces derniers s’occupaient, pour le compte des pêcheurs, des formalités administratives nécessaires au déchargement de leurs prises. Au fil du temps, leur position d’intermédiaires les avaient conduits à étendre considérablement le spectre de leurs activités. Ils pouvaient participer à toutes sortes d’opérations économiques ou politiques. Certains étaient aussi marchands de poisson, de vin, de sel et de fer, d’autres encore aubergistes, armateurs, merciers, sauniers, etc. Souvent, ils avaient placé leur capital dans des rentes et jouaient un rôle important dans l’administration fiscale et municipale. Quant aux pêcheurs, leurs possibilités étaient plus étroites. Aussi, profitant du climat d’insécurité que faisait régner la guerre de Cent Ans, beaucoup firent de la guerre de course un complément de ressources appréciable.Herring fishing was a core activity for the economy of Dieppe. It only lasted five to six weeks a year in the Middle Ages. For the rest of the year, seafarers and fish merchants had to look elsewhere to provide for their needs. Among the professionals involved in this matter were the hôtes. They looked after the administrative formalities necessary for the offloading of the fishermen’s catch. Over time, their position as intermediaries had led them significantly to expand the scope of their activities. They could participate in all kinds of economic and political operations. Some traded in fish, wine, salt and iron, whilst others were innkeepers, ship owners, haberdashers or salt sellers. They often invested their capital in annuities and played an important role in fiscal and municipal administration. As for fishermen, their opportunities were more limited. Taking advantage of the climate of insecurity caused by the Hundred Years War, many turned to privateering as significant source of additional income

STRATEGI PENGEMBANGAN USAHA INDUSTRI MIKRO PENGOLAHAN BANDENG PRESTO 27 SEMARANG

Pemberdayaan UMKM saat ini mendapat perhatian khusus oleh pemerintah, termasukpemeritah Kota Semarang. Peningkatan industri mikro ditempuh dengan peningkatanprogam pemberdayaan ekonomi keluarga melalui peningkatan industri rumah tangga darikelurahan. Di Kampung Dempel Kelurahan Muktiharjo Kidul Kecamatan Pedurunganterdapat industri rumah tangga yang memproduksi dan memasarkan bandeng presto,dengan merk dagang Bandeng Presto 27 Semarang. Usaha ini masih tergolong baru karenamulai beroperasi pada tanggal 23 Nopember 2018 yang dirintis ibu Budi Handayani (buYani) bersama suami. Usaha ini berpotensi untuk dikembangkan. Di samping produknyamerupakan salah satu produk unggulan di kota Semarang, juga karena penjualannyasemakin meningkat. Penjualan yang semula hanya dititipkan di warung sekitar saat inisering menerima pesanan memenuhi kebutuhan orang yang punya hajatan. Jumlah produksisemula hanya 15 kg per minggu saat ini rata-rata menjadi 25 kg per minggu. Dari kondisiini pemilik usaha berencana akan meningkatkan usahanya dengan menambah peralatanproduksi, punya stok bahan mentah yang siap diolah setiap saat, memperluas pemasaranmelalui online dan lain-lain. Berkenaan dengan rencana pengembangan tersebut makasangat perlu disusun strategi pengembangan usaha bandeng presto 27 Semarang yang didasari pemetaan factor kekuatan dan kelemahan yang dimiliki serta faktor apa yangmenjadi peluang dan ancaman dalam menjalankan bisnis tersebut. Ruang lingkup pemetaanmencakup empat aspek manajemen usaha yaitu produksi/operasional, pemasaran, keuangandan SDM. Pengumpulan data melalui wawancara mendalam kepada pemilik/pelaku usahadengan bantuan kuesioner. Data yang terkumpul dianalisis secara kualitatif dan selajutnyadidiskripsikan dengan mengacu pada item analisis SWOT guna menentukan peta kekuatan,kelemahan, peluang dan ancaman. Hasil pemetaan ini selanjutnya menjadi dasar perumusanstrategi pengembangan usaha pada industri mikro pengolahan Bandeng Presto 27Semarang. Hasil penelitian memberikan empat alternative strategi yang dapat digunakanyaitu SO-ST-WO-WT