Analisis Efektivitas Kinerja Dengan Pendekatan Balanced Scorecard (Studi Pada Kantor Wilayah XVI Direktorat Jenderal Kekayaan Negara Manado)

. This study aimed to measure the effectiveness of using the Balanced Scorecard performance and analyze the balance performance at the Regional Office of Directorate General of State XVI Manado. This study uses a quantitative approach to data analysis frequency range of criteria. Respondents consisted of internal respondents that all employees of the Regional Office of Directorate General of State XVI Manado and external respondents that the partners. The results showed that the performance of the Regional Office of Directorate General of State XVI Manado is good or effective but not balanced. Imbalance occurred in the performance of the external performance is higher than the internal performance, higher financial performance than non-financial performance, the performance of which focuses on factors yield higher performance than triggers and performance that focuses on the more dominant performance than focusing on people. Performance measurement is expected to assist the Regional Office of Directorate General of State XVI Manado in formulating a strategy to improve performance in the future

Analisis Penentuan Harga Jual Dengan Metode Variabel Costing Dan Activity Based Costing Pada PT. Massindo Sinar Pratama Industri

Setiap Perusahaan membutuhkan laba untuk tetap bertahan dan tak mudah untuk mendapatkannya. Dibutuhkan metode dan hitungan yang tepat untuk memperoleh laba tersebut. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana peranan dalam penentuan harga jual dengan menggunakan metode harga pokok variabel dan metode ABC pada PT. Massindo Sinar Pratama Industri. Penelitian ini dilakukan dengan cara pengumpulan data secara deskriptif dan dinyatakan dalam bentuk angka. Setelah menggunakan penghitungan dengan penentuan harga pokok variabel, laba yang diharapkan bisa tercapai sedangkan harga jual per set yang lebih tinggi. Adapun harga jual per set sofa dengan menggunakan metode ABC lebih rendah dibandingkan metode variable. PT. Massindo Sinar Pratama Industri belum menetapkan harga jual yang tepat dan akurat. Cara perhitungan Perusahaan belumlah tepat, sehingga target yang diharapkan tidak terpenuhi. Karena itu, mereka sebaiknya membuat seperangkat metode penerapan harga jual yang ilmiah. Metode ABC hendaknya digunakan dalam penetapan harga jual Perusahaan karena dapat bermanfaat pada perencanaan laba, pengawasan biaya, dan pembuatan keputusan. Manajemen PT. Massindo Sinar Pratama Industri sebaiknya meningkatkan kemampuan produksi divisi sofa sehingga dapat menutupi biaya yang dikeluarkan dan memperoleh laba yang ditargetkan. Kata kunci: variable costing, activity based costing, harga jua

Kajian Dinamika Kelompok Tani dalam Peningkatan Pendapatan Kecamatan Tomohon Timur Kota Tomohon

Farmer Group, basically, is a non-formal organization of village that grows and develops “From, by and to farmer” which have some characteristics of to know, to intimate and to trust each other. One of the basic goal that already there in all society of Indonesia is the spirit of mutual cooperation in development. The spirit of mutual cooperation pictured in activities of group of society, known as mutual assistence. The mutual assistence system in the development of village can be seen from the farmer groups as the potential organization in the agriculture Result of the initiative activities, creativity and even real action can be seen through group which has had more than one unit of trade, which dynamically can influence the income of society of farmer groups.. But, we also need to suggest the goverment to improve the agriculture technology and to prepare istitutions or economic enterprise in this case cooperation that would able to accomodate all productions so that the market price can be controlled

ANALISIS STUDI KELAYAKAN USAHA CHRISTINE KLAPPERTAART DI KAIRAGI WERU MANADO

This study aims to determine the feasibility of Christine klapertaart in terms of non financial aspect and financial aspects.The result showed that non financial feasibility analysis shows Christine klapertaart feasible to proceed with supported aspects. Financial feasibilty analysis with 100 own capital is feasible with NPV value at df 18%., IRR is more than prescribed interest rate 18%, the value Profitability Index more than 1. Payback period shows that this business have returned investment within 2 years and 6 months 27 days

DINAMIKA KELOMPOK TANI MAESAAN WAYA DI DESA MANEMBO, KECAMATAN LANGOWAN SELATAN

This research aims to identify the dynamics of Maesaan Waya Agriculture group which was studied by group dynamics elements namely the purpose of the group, the structure of the group, the building and the developing of the group, the unity of the group and the effectivity of the group. This research was conducted from October 2016 to April 2017 on Maesaan Waya Agriculture group in Manembo Village, South Langowan Subdistrict. The collecting of the data included primary and secondary data. Primary data was collected by direct interview using questionnaire with agriculture group members who were become respondents. The total number of respondents in this research is 20 respondents. The secondary data were collected from research-related literatures. Descriptive analysing was the method in data analyzing. The result of this research shows that the dynamics of Maesaan Waya agriculture group is categorized as dynamic with 80% valuation percentage. This is because the elements of group dynamics in Maesaan Waya agriculture group run well. Even though the elements of group dynamics run well, there was 20% dynamics elements categorized as less-dynamic

PERAN TENAGA KERJA WANITA DALAM USAHATANI HORTIKULTURA DI KELURAHAN WAILAN, TOMOHON UTARA, KOTA TOMOHON

This study aims to determine of women workers in the horticultural farm in the Village Wailan. The research was conducted in November 2016 to April 2017, from preparation to preparation of the report. The data used primary data and secondary data. This research was conducted with a purposive sampling technique, the number of samples taken by 30 respondents. The data were analyzed descriptively presented in table form. The results showed that the working hours of women at Harvest activity of 2.56 hours / day, planting 1.7 hours / day, tillage 1.66 hours / day, weeding 0.46 hours / day, nursery 0.4 hours / day , fertilization 0.26 hours / day and control of pests and diseases 0 hours / day

PERILAKU PETANI SAYUR DALAM PEMANFAATAN PUPUK ORGANIK DI KAKASKASEN KOTA TOMOHON

The purpose of this study was to determine the behavior of vegetable farmers in the use of organic fertilizers. Data used in this study is in the form of primary and secondary data. Primary data is data obtained from direct interviews with 30 respondents through the questionnaire that has been prepared. Sample collection method use purposive sampling. Secondary data is data obtained from the office of Kakaskasen Two Village. Data analysis was done using descriptive analysis. The finding of this reseach showed that vegetable farmers in the village of Kakaskasen Two are farmers who earn high incomes and have good behavior as vegetable growers