AKUNTANSI PERTANGGUNG JAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSIPADA PT. "X" DI SURABAYA

Dalam memenangkan persaingan yang bersifat global dan tajam dibutuhkan suatu terobosan perabaikan yang meliputi kultur dan struktur organisasi. Banyak perusahaan yang sukses menempatkan posisinya dalam persaingan tetapi kurang sukses dalam mengeksploitasi kekuatan intemalnya, hal ini disebabkan oleh sistem pertanggungjawaban yang belum dilaksanakan pada perusahaan tersebut. Masalah yang dihadapi pada PT. "X" yaitu bagaimana penerapan sistem akuntansi pertanggungjawaban yang dapat digunakan sebagai alat pengenda1ian biaya produksi. Fokus bahasan dalam skripsi ini adalah pada akuntansi pertanggungjawaban sebagai pengendalian, serta anallsa selisih budget dengan realisasi biaya hanya pada peri ode Apri! 2001. Struktur organisasi pada bagian produksi yang belum sepenuhnya dibentuk dan dilaksanakan pusat-pusat biaya sebagai pertanggungjawaban masingmasing produksi, anggaran biaya produksi yang belum disusun tiap tingkatan, serta belum diadakan pemisahan biaya terkendali dan tidak terkendali sebagai dasar untuk laporan pertanggungjawaban. Hal inilah yang menyebabkan penyimpangan biaya dari angaran yang telah ditetapkan tidak dapat diketahui secara pasti. Solusi yang akan dibtrikan yaitu struktur perusahaan perlu dibentuk divisidivisi untuk menunjukkan wewenang dan tanggungjawab yang tegas untuk tiap tingkatan manajemen, selain itu. penyusunan anggaran biaya produksi yang disusun tiap tingkatan manajemen hendaknya mengikut sertakan bawahan, serta penyusunan kode akun yang memisahkan antara biaya terkendali dan tidak terkendali untilk memudahkan manajemen mengetahui siapa yang harns bertanggungjawab atas teIjadinya suatu biaya. Apabila Japoran pertanggungjawaban telah disusun maka dapat dianalisa untuk mendapatkan secara Jelas tentang wewenang dan tanggungjawab masing-masing bagian organisasi serta dapat diketahui penyimpangan-penyimpangan biaya yang teIjadi dari selisih antara anggaran dan realisasi

Identification of Information Asset in Academic Information System

The application of Information Technology (IT) in the form of Academic Information Systems at the University of Muhammadiyah Riau (UMRI) has been carried out since 2010. Currently, academic activities at UMRI are very dependent on the existence of the information system. Activities carried out through academic information systems include student lecture registration, student study results, lecturer and student master data, scheduling lectures, lecture absences, and others. The application of this academic information system can pose a risk if the UMRI fails to assess the source of risk threats. This can result in the impact of information services being disrupted and the cessation of the decision making process. Risk is an uncertainty that can have a negative impact on an organization. Since its implementation to date, UMRI has never carried out systematic risk management. Even though the use of academic information systems at UMRI is currently crucial. Risk management is an effort from planning, organizing, leadership, controlling resources and activities to minimize the impact of losses and uncertainty on costs and consequences. Thus, risk management of information systems should be carried out by organizations that utilize Information Technology to support their activities. One method that can be used to build risk management of information systems is the Octave Allegro method. This method is a methodology for identifying risks to information systems related to information system security. Octave defines important components in a comprehensive, systematic, context-based information system security risk evaluation. The Octave Allegro method consists of 8 (eight) stages. The final result of this study is in the form of a risk assessment table and mitigation of risks to information assets. There are 8 (eight) crucial assets with a level of risk assessment of as low as 1 (one), moderate as much as 5 (five) and high as much as 2 (two)

Analisis Pemasaran Tandan Buah Segar Kelapa Sawit Kecamatan Putri Hijau, Kabupaten Bengkulu Utara

The sale of fresh fruit bunches in Putri Hijau sub-district has variety of marketing channels from farmers to consumers. The diversity of marketing channels should result in differences in the price levels received by farmers and the costs incurred by each marketing agency, such as freight costs, transportation costs to factories, fruit shrinkage costs, and other costs. This study aims to identify marketing channels and compare the marketing channel efficiency of fresh fruit bunches (TBS) of palm oil formed in Kecamatan Putri Hijau, North Bengkulu. Determination of farmer respondents is done by purposive sampling counted 41 people, and marketing agency respondents use snowball sampling method. The results showed that there are three channels of marketing of oil palm FFS formed, namely Channel I (farmers - collector traders - factories), Channel II (farmers - farmer groups - factories), Channel III (farmers - factories). The most widely used channels by farmers are channel I (farmers - collectors – mills) that have the highest margin and low farmer\u27s share. The merchandise margin and the profit-to-cost ratio indicate that only marketing channel I in Bani Village is efficient. Marketing channel I in Desa Bani Village has a marketing margin value of Rp206/kg with the value of profit to marketing cost ratio of 1.17