JURNAL EKOMBIS REVIEW

ANALISIS ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN TARIF KAMAR PADA HOTEL GRAND BOUGENVILLE KOTA BENGKULU

Ida Ayu Made Er Meytha Gayatri, Indri Windasari — Wed, 31 Jul 2019 00:00:00 +0700

The aim of this study is to determine activity-based costing system in the determination of room rates on Grand Bougenville Hotel of Bengkulu City. Data collection method in this study used is documentation and interview. The method of analysis used is descriptive quantitative, trying to get accurate data in the form of numbers then the data is calculated to get the amount of hotel room rate. There is a difference between room cost which is determined by the management of Grand Bougenville Hotel of Bengkulu City and by applying activity based costing system. The calculation result of room cost by using activity-based costing system, namely for standard rooms of Rp 172.249,- superior of Rp 182.201,- and suite of Rp 331.182,-. Meanwhile, room cost based on the calculations performed by Grand Bougenville Hotel of Bengkulu City known that for the standard room type of Rp 35.599,- superior Rp 31.297 and suite of Rp 57.881. The calculation of the selling price is also different between hotel calculations with the addition of mark up by 25% then the sale price of standard is Rp 240.073 superior is Rp 297.437 and suite is Rp 461.585. There is a lower price difference between the implementation of hotel management price and calculation result by using activity based costing system that is, standard Rp 240.073 superior Rp297.437 and suite Rp 461.585.

ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN KOPERASI SIMPAN PINJAM DUA MUARA KOTA MANNA TAHUN 2015-2017

Erwin Febriansyah, Ade Tiara Yulinda, Diah Purnamasari — Wed, 31 Jul 2019 00:00:00 +0700

The formulation of the problem in this study is how financial performance of Dua Muara of saving loan cooperative in the city of manna in 2015-2017 seen from ratio liquidity, solvency and provability.The purpose of this study is to determine financial performance of simpan pinjam cooperative in the city of manna in 2015-2017 seen from ratio liquidity, solvency and provability.The object of this researchis the Financial report of Dua Muara of saving loan cooperative in the city of manna in 2015-2017. Data analysis technique used in this reseach are quantitative descriptive and interpretating of the data so that it can give Clear description under study Using financial formulation. The result of analysis trough financial report of Dua Muara of saving loan cooperative using financial are report good enough. So it can be conclude that financial performance of of Dua Muara of saving loan cooperative are good enough but it is necessary to improve the calculation of the financial statement

FAKTOR‐FAKTOR YANG MEMPENGARUHI KEPUTUSAN NASABAH DALAM MEMILIH PEMBIAYAAN GRIYA IB HASANAH DI PT.BANK BNI SYARIAH KANTOR CABANG BENGKULU

Karona Cahya Susena, Tito Irwanto, Erlin Priandi — Wed, 31 Jul 2019 00:00:00 +0700

The purpose of this study is to find out the dominant factors that influence customer decisions in choosing financing from the hasanah hasanah at PT. Bank BNI Syariah KC. Bengkulu. The method used in analyzing research data is rating scale. The average respondent's answers to the four factors that influence the customer's decision in choosing financing from the hasanah at PT. Bank BNI Syariah KC.Bengkulu is 640 with very agree criteria, meaning that the average respondent strongly agrees that all the proposed factors, namely cultural factors, social factors, personal factors and psychological factors can influence the customer's decision in choosing financing from the hasanah at PT. Bank BNI Syariah KC. Bengkulu.

ANALISIS STRATEGI PENGEMBANGAN USAHA TAHU TEGUH PRIBADI DI BENGKULU TENGAH

Eska Prima Monique, Suswati Nasution — Wed, 31 Jul 2019 00:00:00 +0700

Small and medium enterprises (SMEs) which are now better known as micro and small enterprises play an important role in the growth of the Indonesian economy. The company carries out a SWOT analysis (Strength, Weakness, Oppurtunity, and Threat) in determining marketing strategies. The respondents in this study are tofu producers, suppliers, consumers, governments, competitors and marketing institutions of Tahu Teguh Pribadi. Where this analysis consists of 2 analysis variables, namely an analysis of internal factors consisting of strengths and weaknesses, and external analysis consisting of opportunities and threats. The IFAS (Internal Factor Analysis Summary) matrix shows that the strength and weakness factors have a total score of 3.01. The EFAS (External Factor Analysis Strategy) matrix shows that opportunity and threat factors have a total value of 3.16. Based on the Cartesian diagram shows that Usaha Tahu Teguh Pribadi is in the Growth quadrant where the quadrant is a very favorable situation. S-O strategy (Strenght-Opportunity) then obtained the factor that must be maintained to be able to take the opportunities that are: Improving product quality by utilizing technological developments to maintain consumer trust and forming associations / unions of business entrepreneurs to maintain bargaining positions against suppliers. The W-O strategy (Weakness-Opportunity) obtained results, namely: Increasing sales volume through product diversification by utilizing culinary policies and improving the quality of human resources through programs from the government. S-T strategy (Great Strenght) shows results: Improving quality and maintaining product continuity with good production management to improve competitiveness. And can improve marketing efficiency by establishing W-T (Weakness-Threat) Strategy partnership relationship, namely: Use simple SOPsfor effectiveness and efficiency. As well as increasing capital and promotion networks through product packaging and increasing human resources

ANALISIS LAPORAN KEUANGAN TERHADAP PENILAIAN KELAYAKAN PEMBERIAN PEMBIAYAAN PADA CALON NASABAH BANK SYARIAH

Katra Pramadeka, Merta Kusuma — Wed, 31 Jul 2019 00:00:00 +0700

This study aims to determine the analysis of the Feasibility Assessment of Giving Prospective Customers of Islamic Bank Financing. The object of this research was carried out in Islamic banks. This research is carried out by using quantitative and qualitative methods, namely analyzing the facts that exist and described in the form of numbers or a way to analyze data by carrying out calculations using financial ratio tools, and comparing a theory that applies to events that occur in the field. The results of the study show that Islamic banks have fulfilled and applied standard principles in providing financing to prospective customers. Based on the results of the application and calculation of financial ratio analysis conducted by Islamic banks. Financial ratio analysis consisting of liquidity ratios, solvency and profitability in good condition and the third number of these ratios in accordance with the standard ratio established by Islamic banks

ANALISIS PENGARUH PENDAPATAN DAN BEBAN TERHADAP PAJAK : LABA SEBELUM PAJAK SEBAGAI VARIABEL INTERVENING PADA PT. BANK BENGKULU

Wagini Wagini, Dara Andalas, Karona Cahya Susena — Wed, 31 Jul 2019 00:00:00 +0700

This study aims to look at the effect of income and burden on taxes with pre-tax profit as an intervening variable. The data used in this study is secondary data in the form of financial statements for the period 2010-2017. Data testing method uses multiple linear regression analysis with t test, F test, and test coefficient of determination. The results showed that income directly had a negative and not significant effect on taxes, with a total effect of -1.400 and a significance level of 5.7%. Whereas indirectly, income has a positive and significant effect on taxes through pre-tax profit as an intervening variable, with a total influence of 1,401 and a level of significance of 0.07%. Direct expenses have a positive and significant effect on taxes, with a total influence of 1,064 with a significance level of 3.6%. Whereas indirectly the burden also has a positive and significant effect on tax with pre-tax profit as an intervening variable, with a total influence of 1,401 with a significance level of 0.07%. The results of the analysis can be concluded that profit before tax is rightly used as an intervening variable to see the effect of income, expense on pre-tax profit because it can contribute influence by 94%. That is, the tax that must be paid by PT. Bank Bengkulu is influenced by three important factors, namely income, expenses and pre-tax profits.

HUBUNGAN INSENTIF DAN KESELAMATAN DAN KESEHATAN KERJA (K3)DENGAN KINERJAKARYAWAN PADA PT. PETRO ANTARNUSA KOTA BENGKULU

Nia Indriasari, Tri Hadi Purnomo — Wed, 31 Jul 2019 00:00:00 +0700

This study aims to determine the relationship of incentives and Occupational Safety and Health (K3) with employee performance at PT. Petro Antar Nusa Bengkulu City. The sample in this research are 32 driver and conductor at PT. Petro Antar Nusa City Bengkulu. Data collection method using questioner and analysis method used is spearman rank correlation and hypothesis test with t test. Incentives have a very strong relationship with employee performance at PT. Petro Antar Nusa Bengkulu City with correlation value of 0.778. This illustrates that the incentives provided by PT. Petro Antar Nusa Bengkulu City can support in improving the performance, because with the incentives will lead to high morale and employees strive to always excel. This is reinforced by hypothesis test result that is tcount bigger than ttable (6,780> 1,697). Thus the result of hypothesis test is H01 rejected and Ha1 accepted. This means that incentives have a significant relationship with employee performance at PT. Petro Antar Nusa Bengkulu City. Occupational safety and health has a strong relationship with employee performance at PT. Petro Antar Nusa City Bengkulu with correlation value of 0.644. This illustrates that with the company's attention to the health and safety of employees of PT. Petro Antar Nusa Bengkulu City will improve the performance of the employees. This is reinforced by the result of hypothesis testing that is tcount is bigger than ttable (4,611> 1,697). Thus the result of hypothesis test is H02 rejected and Ha2 accepted. This means that Safety and Health (K3) has a significant relationship with the performance of employees at PT. Petro Antar Nusa Bengkulu City.

PENGARUH KREDIT TERHADAP PENDAPATAN PADA PT. BANK BENGKULU

Rinto Noviantoro, Iwin Juita — Wed, 31 Jul 2019 00:00:00 +0700

This study aims to analyze the effect of consumption credit, working capital credit, and investment credit on revenue at PT. Bank Bengkulu. The data used are secondary data derived from the annual financial statements of PT. Bank Bengkulu from 2010 to 2017. Data testing methods used is multiple linear regression analysis, correlation analysis, determination coefficient (R²), by testing the statistical hypothesis t (t test) and F statistical test (F test). The results of the study using multiple linear regression test obtained the regression equation Y = 470287,976 - 0.035 X1 - 20,430 X2 + 46,218 X3. That is, if the consumption credit, working capital credit, and investment credit is worth 0, then the revenue is Rp. 470,287. If there is a decrease in consumption credit of Rp. 1, then the value of revenue decreases by Rp. -0,035, - if the working capital loan decreases by Rp. 1, then the revenue will decrease by Rp. 0 20,430, - and if the investment credit increases by Rp. 1, - then the revenue will increase by Rp. 46,218. The test results of the coefficient of determination (R²) indicate that the credit given has an effect of 20.5% on revenue. While 79.5% is influenced by other factors not examined. The results of partial hypothesis testing (t test) state that consumption credit has a negative and not significant effect on revenue with a significant value of 0.820 and t count of -0.244<2.446 t table. The testing results of working capital loans show a negative results and not significant effect on revenue with a significance value of 0.379 and t count of -0.988<2.446 t table. The results of the investment credit test show that the results have a positive and not significant effect on revenue with a significance value of 0.371 and a value of t count -1.008<2.446 t table. While the simultaneous test results show that consumption credit, working capital credit, and investment credit have no significant effect on revenue with a significance level of 0.796 and a calculated F count of 0.344 < F table of 5.786.

HUBUNGAN KEPERCAYAAN NASABAH DAN PROMOSI DENGAN MINAT MENABUNG PADA PT. BANK BENGKULU KCP PADANG JAYA KABUPATEN BENGKULU UTARA

Suwarni Suwarni, Siti Aisyah — Wed, 31 Jul 2019 00:00:00 +0700

The purpose of this study is to find out the correlation of customers’ trust with saving interest in at PT. Bank Bengkulu KCP Padang Jaya North Bengkulu Regency and to find out the relationship between the promotion with saving interest at PT. Bank Bengkulu KCP Padang Jaya of North Bengkulu Regency. The analytical method used was Spearman rank correlation and hypothesis testing. From the results of the Spearman rank correlation calculation between the customers’ trust with saving interest at PT. Bank Bengkulu KCP Padang Jaya of North Bengkulu Regency, it is known that the value of rho count is 0.562, which means the correlation between customers’ trust and saving interest at PT. Bank Bengkulu KCP Padang Jaya of North Bengkulu Regency is moderate, because the correlation value is in the coefficient interval of 0.400 - 0.599, then the correlation between promotions and customers saving interest with the value of rho count is 0.608, which means strong correlation, because the correlation value is in the coefficient interval of 0.600 - 0.799. From the hypothesis testing between the customers’ trust and saving interest with the value of t count is greater than t table (5,131> 1,672) meaning that the hypothesis proposed in this study proved that customer trust has a significant correlation with the customers saving interest at PT. Bank Bengkulu KCP Padang Jaya North Bengkulu Regency. Then the hypothesis testing between promotions with the customers saving interest with the value of t_count is greater than t_table (5,782> 1,672) meaning that the hypothesis proposed in this study proved that the promotion has a significant correlation with the customers saving interest at PT. Bank Bengkulu KCP Padang Jaya of North Bengkulu Regency.

PENGARUH PEMBANGUNAN INFRASTRUKTUR TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI BENGKULU

Azuwandri Azuwandri, Retno Agustina Ekaputri, Sunoto Sunoto — Wed, 31 Jul 2019 00:00:00 +0700

The purpose of this study was to Analyze Effects of Long Road Infrastructure Development, Energy Electricity, Telephone and Water to Economic Growth. The analytical method used to achieve this goal is by using PLS regression analysis model Fixed Effects. Type of key data used secondary data is district / municipality located in the province of Bengkulu years 2009‐2013. The result using 7.0 eviews Program found that the factors positively and significantly affect economic growth during the years 2009‐2013 Bengkulu province is the observation variable length Roads, Energy and Water, although variable Phone has a negative correlation, but a significant impact on economic growth.