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"Peranan akuntansi manajemen adalah untuk melengkapi fungsi dari akuntansi keuangan yaitu menyediakan informasi keuangan mengenai biaya produksi dan menyediakan informasi non keuangan mengenai produktivitas, kualitas dan faktor lainnya agar perusahaan dapat mencapai tujuannya. PT X sebuah perusahaan manufaktur yang bergerak di bidang metal parts dan automotive component belum memiliki sistem akuntansi manajemen yang terintegrasi. Oleh karena itu perancangan sistem akuntansi manajemen di PT X sangat penting. Perancangan sistem akuntansi manajemen yang terintegrasi meliputi perancangan sistem pembiayaan, pengelolaan persediaan dan pengelolaan supply chain yang sesuai. Pendekatan yang digunakan dalam merancang sistem akuntansi manajemen adalah supply chain management, sistem persediaan just in time dan job order costing. Dengan dirancangnya sistem akuntansi manajemen, PT X diharapkan dapat mencapai keefektifan dan keefisienan dalam proses bisnis perusahaan.

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The role of management accounting is to complement financial accounting function that providing not only financial information about the cost of production but also providing nonfinancial information about the productivity, quality and other factors so that the company can achieve its objectives. X Ltd. is a company engaged in manufacturing metal parts and automotive components do not have an integrated system of management accounting. Therefore the design of management accounting systems in X Ltd. is very important. Management accounting system design includes an integrated financing system design, inventory management and supply chain management. The approaches used in the design of management accounting systems are supply chain management, just-in-time inventory systems and job-order costing. By desiging a management accounting system, X Ltd. is expected to achieve effectiveness and efficiency in business processes."

"Penelitian ini bertujuan untuk mengetahui apakah penerapan SIMAK BMN telah dilakukan secara efektif dengan mencerminkan keseluruhan dan kondisi asset yang sebenarnya di Ditjen Bina Marga serta sejauh mana pemanfaatan asset hasil SIMAK BMN dimanfaatkan oleh pengguna laporan keuangan. Penelitian dilakukan dengan cara studi lapangan berupa wawancara dengan petugas SIMAK BMN dan melakukan observasi di lingkungan Ditjen Bina Marga Kementerian Pekerjaan Umum. Hasil dari penelitian menunjukkan bahwa aplikasi SIMAK BMN sudah dilakukan secara cukup efektif dengan mencerminkan kondisi asset yang sebenarnya di Ditjen Bina Marga. Dengan adanya SIMAK BMN, pencatatan atas asset tetap lebih terpola dan dapat digunakan untuk pengambilan kep utusan. Catatan atas laporan aset yang dihasilkan dari SIMAK BMN sejauh ini cukup dapat diandalkan, namun tidak mencakup semuanya.

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The purpose of this study is to determine if the implementation of SIMAK BMN has been conducted effectively to reflect the overall and the current asset condition in Bina Marga and the extent of which the assets have been utilized by the users of financial statements. The study was conducted by field studies in the form of interviews with operator of SIMAK BMN and observing in Ditjen Bina Marga Ministry of Public Works.

The results of the study indicate that the application SIMAK BMN has been utilized quite effective as it reflects the current asset condition of Bina Marga's assets. With the existence of SIMAK BMN application, recording of fixed assets will be more patterned and can be utilized for decision making. Notes to asset report resulting from SIMAK BMN is reliable, however it does not cover the whole Bina Marga's assets."

"Penelitian ini dilaksanakan untuk mengetahui bagaimana pelaksanaan full cycle costing pada PT. Astra Daihatsu Motor. Metode yang digunakan adalah observasi lapangan. Hasil yang didapatkan dari penelitian ini adalah bahwa PT. Astra Daihatsu Motor menerapkan full cycle costing dengan tiga teknik utama. Tiga teknik utama adalah target costing, product-specific kaizen costing, general kaizen costing, sedangkan teknik pendukung adalah product costing. Target costing merupakan teknik pelaksanaan cost reduction pada tahap design dan development, specific kaizen costing pada tahap trial production, sedangkan general kaizen costing dilaksanakan pada tahap produksi. Product costing adalah teknik pendukung untuk mempermudah kegiatan full cycle costing.Dengan semakin baik pelaksanaan full cycle costing, diharapkan perusahaan dapat lebih menekan biaya produksinya dan meningkatkan profit perusahaan.

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The objective of this research is to understand how PT. Astra Daihatsu Motor applies full cycle costing. This research uses field observation method. The result of this research shows that PT. Astra Daihatsu Motor applies full cycle costing with three main techniques and one supporting technique. The three main techniques are target costing, product specific kaizen costing, and general kaizen costing, while the supporting technique is product costing. Target costing is a cost reduction technique that is applied in design and development phase, product specific kaizen costing is a cost reduction technique that is applied in trial production phase, and general kaizen costing is a cost reduction technique that is applied in production phase. Product costing is a supporting technique used to help full cycle costing activity. With better full cycle costing, hopefully the company can get more cost reduction and profit."

"Penelitian ini bertujuan untuk membandingkan profitabilitas, efisiensi, likuiditas dan risiko antara bank syariah yang berbasis profit-loss-sharing dan bank konvensional yang berbasis bunga di Indonesia dengan menggunakan 18 rasio keuangan. Kolmogorov-Smirnov test digunakan untuk menguji distribusi normalitas data. Pengujian hipotesis untuk data normal menggunakan uji t yang mencakup Return on Asset (ROA), Return on Equity (ROE), Profit Margin (PM), dan Retained Earning to Asset (RETA), sedangkan untuk data yang tidak normal yaitu Return on Deposit (ROD), Net Opertating Margin (NOM), Operating Expense to Asset (OEA), Operating Income to Asset (OIA), Operating Expense to Revenue (OER), Asset Turn Over (ATO), Net Interest Margin (NIM), Net Non-Interest Margin (NNIM), Cash to Asset (CTA), Cash to Deposit (CTD), Deposit to Asset (DTA), Equity Multiplier (EM), Equity to Deposit (ETD) dan Total Liabilities to Asset (TLE), digunakan uji Mann Whitney. Penelitian menggunakan 17 data bank syariah dan 52 data bank konvensional dari tahun 2008 sampai dengan tahun 2011. Hasil penelitian menunjukkan untuk profitabilitas bank konvensional lebih baik dibandingkan bank syariah, sedangkan efisiensi, likuiditas dan risiko antara bank syariah dan bank konvensional relatif sama.

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The purpose of this study is to compare profitability, efficiency, liquidity, and risk between profit-loss-sharing-based Islamic bank and interest-based bank in Indonesia using 18 financial ratios. Kolmogorov-mimov test was used to examine the normal distribution. T-test was used to test normal data that consist of Return on Asset (ROA), Return on Equity (ROE), Profit Margin (PM), and Retained Earning to Asset (RETA), while Mann Whitney test was used to test abnormal data such as Return on Deposit (ROD), Net Operating Margin (NOM), Operating Expense to Asset (OEA), Operating Income to Asset (OIA), Operating Expense to Revenue (OER), Asset Turn Over (ATO), Net Interest Margin (NIM), Net Non-Interest Margin (NNIM), Cash to Asset (CTA), Cash to Deposit (CTD), Deposit to Asset (DTA), Equity Multiplier (EM), Equity to Deposit (ETD) as well as Total Liabilities to Asset (TLE). This study used 17 Islamic banks data and 52 conventional banks data from 2008 to 2011. The results show that conventional banks? profitability is better than Islamic bank, whereas efficiency, liquidity, and risk are relatively equal."