J URNAL A KUNTANSI DAN K EUANGAN Jurnal Ilmiah Berkala Enam Bulanan, ISSN 1410 – 1831
Volume 1 No. 1, Juli 1997
Analisis Aktiva Tetap (Studi Kasus Akper Panca Bhakti) Nurdiono Mengukur Kesehatan Bank dengan Loan Deposit dan Spread Analysis Farid Djahidin Pengaruh Frekwensi dan Jenis Laporan Akuntansi Terhadap Keberhasilan Perusahaan Jasa Konstruksi Klasifikasi A di Sumatera Selatan Kiagus Andi Evaluasi Tentang Kriteria Nomor 11 Khususnya Aspek Rentabilitas Sistem Penilaian Koperasi Karyawan Mandiri di Indonesia A. Latif Irwansyah Siregar Dampak Penerapan Sistem Biaya pada Keunggulan Bersaing Perusahaan Susana Luwi Hartini Ketetapan Pengalokasian Beban Depresiasi Mesin Pembangkit Listrik Dalam Penentuan Harga Pokok Produksi Tenaga Listrik pada Koperasi Listrik Pedesaan di Lampung R. Weddie Andriyanto & Fajar Gustiawaty Dewi
Jurnal Akuntansi dan Keuangan
Vol. 1
No. 1
Hal. 1 - 60
Bandarlampung Juli 1997
ISSN 1410 - 1831
Jurnal Akuntansi dan Keuangan Vol. 1, No. 1, Juli 1997 Jurusan Akuntansi Fakultas Ekonomi Universitas Lampung
ANALISIS INVESTASI AKTIVA TETAP (STUDY KASUS AKPER PANCA BHAKTI) Oleh :
Nurdiono *) ABSTRACT Fixed asset are the must important things in the financial refort, because it is used for longterm investment in the large amount of money. Nursing Academy of Panca Bhakti in Bandar Lampung needs a good analysis in financing its long term investment in fixed assets forbuilding dormitory for students for 125 students which is expected living in that dormitory. It is expected that investment is Rp. 452.000.000,- cash inflow Rp. 398.400.000,- plus expenditures such as salaries expenses, supplies, etc. and installemnet plus interest is Rp. 33.000.000,- monthly or Rp. 396.000.000,- yearly. And the due date is expected 5 year. By using cash in and out analysis, it can be consluded that Bank Danamon Bandar Lampung Branch should finance this investment because it is feasible from accounting view or credit analysis.
*) Dosen Fakultas Ekonomi Universitas Lampung
Jurnal Akuntansi dan Keuangan Vol. 1, No. 1, Juli 1997 Jurusan Akuntansi Fakultas Ekonomi Universitas Lampung
MENGUKUR KESEHATAN BANK DENGAN LOAN DEPOSIT DAN SPREAD ANALYSIS Oleh :
Farid Djahidin *) ABSTRACT Banking deregulation is started in 1983 by offering easy facilities to establish a National Private Bank and Community Credit Bank (BPR). The out numbers of banking establisment for both private bank and BPR’s directly rised a huge competition among them. The point of competition is to drive more numbers of depositor’s funds. These funds will be redistributed to the borrowers through benefitted of interest spread policy. This paper is to provide information to the depositors to analysize a bank wealthyness from liquidity, profitability and profit sensitivity aspects.
*) Dosen Fakultas Ekonomi Universitas Lampung
Jurnal Akuntansi dan Keuangan Vol. 1, No. 1, Juli 1997 Jurusan Akuntansi Fakultas Ekonomi Universitas Lampung
PENGARUH FREKWENSI DAN JENIS LAPORAN AKUNTANSI TERHADAP KEBERHASILAN PERUSAHAAN JASA KONSTRUKSI KLASIFIKASI DI SUMATERA SELATAN Oleh :
Kiagus Andi *) ABSTRACT Previous empirical research has shown a significant of the frequencies and the kinds of accounting report on the economics performance of companies. This research specifically concern with the influence of the success of construction industries of the A classification in South Sumatera. This research does not use sample but the whole members of the population. The population of this research covers all construction industries of the A classification in South Sumatera, wich altogether were 35 companies in 1996. This research could get 35 (100%) responses from respondent. Having examined the data statistically and used Analysis of Variance (ANOVA) at a significan level 5, for external report, it was found that H0 accepted but H1 rejected. For internal report it was also found that H0 accepted but H1 rejected.
*) Dosen Fakultas Ekonomi Universitas Lampung
Jurnal Akuntansi dan Keuangan Vol. 1, No. 1, Juli 1997 Jurusan Akuntansi Fakultas Ekonomi Universitas Lampung
EVALUSI TENTANG KRITERIA NO. 11 KHUSUSNYA ASPEK RENTABILITAS SISTEM PENILAIAN KOPERASI KARYAWAN MANDIRI DI INDONESIA Oleh :
A. Latif Irwansyah Siregar *) ABSTRACT The objective of this is to obtain information about “Kriteria No. 11 Khususnya Aspek Rentabilitas Sistem Penilaian Koperasi Karyawan mandiri di Indonesia”. The problem is kriteria No. 11 especially rentability sistem penilaian kopersi karyawan mandiri di Indonesia issuance accourding to Undang-undang No. 25 Republik Indonesia th. 1992 and situation that going on not relevan to evaluation koperasi as the firm. Hypotesis that proposed to his problem is kriteria No. 11 especially rentability sistem penilaian koperasi karyawan mandiri di Indonesia is not relevan according to Undang-undang No. 25 th. 1992 by the qualitative analysis and using secondary data, refer to books, journal and Undangundang No. 25 th. 1992, it proved that hypotesis is accepted.
*) Dosen Fakultas Ekonomi Universitas Lampung
Jurnal Akuntansi dan Keuangan Vol. 1, No. 1, Juli 1997 Jurusan Akuntansi Fakultas Ekonomi Universitas Lampung
DAMPAK PENERAPAN SISTEM BIAYA PADA KEUNGGULAN BERSAING PERUSAHAAN Oleh :
Susana Luwi Hartini *) ABSTRACT Internasional competition has become more vigorous of information revolution. In order to remain competitive internationally, companies have to make their informationup to date, formatted to assit all activities in company to obtain competitive advantage. The new approsch in the cost system known as Activity Based Costing (ABC) is used to obtain long term compotitive advantage. ABC system rises because in traditional cost system has distortion that resulted by the design flaws. The condition happens because direct labors and materials are decreasing while overhead costs are increasing, as the result of advanced manufacturing technologies. The findings of the study indicate that the quality of traditional cost system application is good enough; but this cost system application almost no impact on competitive anvantage of companies. *) Dosen Fakultas Ekonomi Universitas Lampung
Jurnal Akuntansi dan Keuangan Vol. 1, No. 1, Juli 1997 Jurusan Akuntansi Fakultas Ekonomi Universitas Lampung
KETETAPAN PENGALOKASIAN BEBAN DEPRESIASI MESIN PEMBANGKIT LISTRIK DALAM PENENTUAN HARGA POKOK PROSUKDI TENAGA LISTRIK PADA KOPERASI LISTRIK PEDESAAN DI LAMPUNG Oleh :
R. Weddie Andriyanto *) Fajar Gustiawaty Dewi **) ABSTRACT Cost of good manufactured is determined by counting of the whole cist needed to produce finished goods; is a raw material cost, direct labour cost and factory overhead cost. One of the element of factory overhead cost is depreciation expense. Accurancy of determining depreciation expense will influence on accurancy of determining the cost of goods manufactured and also will influence on determining the income statement. *) Dosen Fakultas Ekonomi Universitas Lampung
