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Hasil Pencarian

Ditemukan 6129 dokumen yang sesuai dengan query
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Wang, Sin Yi
"Budgeting is one of the most critical issues in film production. This study addresses a cost minimization issue in scene arrangement and talent scheduling, where are latter refers to the determination of a shooting sequence so as to minimize the total holding cost of all actors and actresses. This paper generalized the talent scheduling model by incorporating the constraints of daily operating capacity, which confines the total duration of scenes arranged within each single shooting day. The operating cost of shooting days is also introduced. The cost structure of the studied problem comprises the total retention cost of the actors and actresses, and the total operating cost of the active work days. In this paper, we use the next fit (NF) algorithm and the first fit decreasing (FFD) algorithm to allocate scenes to work days so as to provide initial solution for further improvements. Dynamic programming, interated local search, and tabu search are adopted to constitute the second-phase improvement procedures. We conduct a series of computational experiments to examine the performance of the proposed solution approaches. "
London: Taylor and Francis, 2016
658 JIPE 33:1 (2016)
Artikel Jurnal  Universitas Indonesia Library
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Julazri Moezahar
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 1983
S17012
UI - Skripsi Membership  Universitas Indonesia Library
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Dewi Elvianida Suryani
"[ABSTRAK
Laporan magang ini membahas mengenai audit atas biaya produksi yang dilakukan oleh KAP ABC pada PT X untuk periode yang berakhir pada tanggal 31 Desember 2014. Secara lebih rinci, laporan magang ini membahas mengenai perhitungan biaya produksi PT X, prosedur audit atas akun-akun yang terkait dengan biaya produksi, analisis atas hasil proses audit, termasuk penyesuaian dan rekomendasi audit. Hasil laporan magang ini menyimpulkan bahwa biaya produksi yang tercermin pada akun beban pokok penjualan PT X
telah disajikan secara wajar.

ABSTRACT
The report is aimed to explain the KAP ABC?s audit process of production costs of PT X for the period ended December 31st, 2014. Furthermore, the report discusses the calculation of production costs of PT X, audit procedures of accounts related to costs of production, analysis of the audit?s result, as well as audit adjustments and audit recommendation. The result of this report concludes that costs of production, which are reflected on cost of goods sold account, of PT X is fairly stated.;The report is aimed to explain the KAP ABC?s audit process of production costs of PT X for the period ended December 31st, 2014. Furthermore, the report discusses the calculation of production costs of PT X, audit procedures of accounts related to costs of production, analysis of the audit?s result, as well as audit adjustments and audit recommendation. The result of this report concludes that costs of production, which are reflected on cost of goods sold account, of PT X is fairly stated., The report is aimed to explain the KAP ABC’s audit process of production costs of PT X for the period ended December 31st, 2014. Furthermore, the report discusses the calculation of production costs of PT X, audit procedures of accounts related to costs of production, analysis of the audit’s result, as well as audit adjustments and audit recommendation. The result of this report concludes that costs of production, which are reflected on cost of goods sold account, of PT X is fairly stated.]"
2015
TA-PDF
UI - Tugas Akhir  Universitas Indonesia Library
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Cahya Tri Pambudi
"Penelitian ini menganalisis dampak perubahan skema bagi hasil gross split terhadap proses evaluasi biaya operasi kontraktor dan proses administrasi penerimaan migas bagian negara (PNBP Migas). Penelitian dilakukan melalui studi literatur dan wawancara kepada narasumber dari SKK Migas dan Direktorat Penerimaan Negara Bukan Pajak (PNBP)-Kementerian Keuangan. Penelitian dampak gross split ini berfokus pada tiga aspek, yaitu pengawasan dan pengendalian biaya operasi, penganggaran penerimaan migas dalam APBN, dan administrasi PNBP Migas. Hasil penelitian menunjukkan bahwa aspek pengawasan dan pengendalian terhadap kontraktor gross split tidak lagi berfokus pada biaya operasi kontraktor karena tidak ada lagi cost recovery. Sementara itu, biaya operasi hanya sebagai pengurang pajak penghasilan sehingga pengawasan dan pengendalian beralih dari Direktorat PNBP ke Direktorat Jenderal Pajak. Penganggaran penerimaan migas dalam APBN tidak lagi memperhitungkan cost recovery sehingga selisih antara target dan realisasi penerimaan dapat diminimalkan. Dari sisi administrasi gross split, PNBP Migas lebih mudah diadministrasikan karena pemerintah tidak lagi menanggung pembayaran kewajiban kontraktual kepada pihak terkait dan PNBP SDA Migas dapat diakui lebih awal tanpa diperhitungkan terlebih dahulu dengan pencadangan atas kewajiban kontraktual.

This study analyzes the impact of changes to the gross split scheme on the process of evaluating contractor operating costs and the administration process of state oil and gas non-tax revenue (PNBP Migas). The study was conducted through literature studies and interviews with resource persons from SKK Migas and the Directorate of Non-Tax State Revenues (Direktorat PNBP) - Ministry of Finance. This study focuses on the impact of gross split to three aspects, namely supervision and control of operating costs, budgeting of oil and gas revenues in the state budget, and administration of oil and gas PNBP. The results showed that the aspects of supervision and control of gross split contractors no longer focused on contractor operating costs because there was no cost recovery. Meanwhile, operating costs only become a deduction from income tax so that supervision and control shifts from the Direktorat PNBP to the Directorate General of Taxes. Budgeting of oil and gas revenues in the APBN no longer takes into account cost recovery so that the difference between the target and realization of revenues can be minimized. In terms of gross split administration, PNBP Migas is easier to administer because the government no longer bears the payment of contractual obligations to related parties and Oil and Gas Natural Resources PNBP Migas can be recognized earlier without being calculated in advance with the provision of contractual obligations.
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Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2019
S-Pdf
UI - Skripsi Membership  Universitas Indonesia Library
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Fauzan Ishaq
"Laporan magang ini membahas mengenai pelaksanaan agreed-upon procedures yang dilakukan oleh KAP CCM atas laporan biaya operasional kapal PRC untuk periode yang berakhir pada 31 Desember 2020. Secara lebih rinci, laporan magang ini mengevaluasi kesesuaian prosedur perencanaan, pelaksanaan prosedur yang telah disepakati, dan pelaporan dengan pedoman Standar Jasa Terkait 4400 yang dibuat oleh Institut Akuntan Publik Indonesia. Secara keseluruhan pelaksanaan agreed-upon procedures yang dilakukan KAP CCM telah sesuai dengan Standar Jasa Terkait 4400.

This internship report discusses the evaluation of agreed-upon procedures performed by KAP CCM on its PRC Vessel Operating Cost Report for the year ended 31 December 2020. Moreover, this internship report evaluates the suitability of planning procedures, implementation of agreed-upon procedures, and reporting with guidelines for Standard on Related Services 4400 established by the Institut Akuntan Publik Indonesia. Overall, the engagement was undertaken in accordance with the Standard on Related Services 4400."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2021
TA-pdf
UI - Tugas Akhir  Universitas Indonesia Library
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Mochamad Zulvikar
"Penelitian ini mengkajipenggunaan program ESOP (Employee Stock Ownership Plan) terhadap cost of capital pada perusahaan yang ada di Indonesia. Peneliti ini menggunakan ESOP sebagai variabel independen dan cost of capital sebagai variabel dependen yang didalamnya juga cost of debt dan cost of equity, serta variabel kontrol yaitu D/B ratio, return on asset, Asset turnover, P/B ratio, dan size. Sebanyak 21 perusahaan yang terdaftar di BEI tahun 2002-2017 yang melakukan ESOP digunakan sebagai sampel penelitian. Metode yang digunakan ialah regresi data panel dengan common effect model.
Hasil penelitian ini, menemukan bahwa ESOP (Employee Stock Ownership Plan)memiliki pengaruh signifikan terhadap cost of capital perusahaan. Tidak hanya itu saja, peneliti menemukan juga bahwa ESOPmemiliki pengaruh signifikan terhadap cost of debtdan cost of equity perusahaan. Disebabkan dari ROA dan Total aset perusahaan mengalami peningkatan, maka investor dapat menangkap sinyal positif dari manajemen perusahaan.
Berdasarkan hasil penelitian ini memberikan informasi kepada para investor, bahwa dilihat untuk jangka panjang perusahaan yang mengadopsi ESOP memiliki kecenderungan kinerja perusahaan yang baik, sehingga secara langsung akan berdampak pada harga saham yang relatif meningkat seiring berjalannya waktu. Dengan demikian ini menjadi bahan referensi bagi perusahaan-perusahaan di Indonesia yang ingin melakukan ESOP sebagai salah satu strategi dalam meningkatkan kinerja perusahaan.

This study examines the use of programs ESOP (Employee Stock Ownership Plan) towards the cost of capital on existing companies in Indonesia.Researchers used the ESOP as the independent variable and the cost of capital as the dependent variable which also cost of debt and the cost of equity, as well as control variables i.e. D/B ratio, return on assets, Asset turnover, P/B ratio, and size.As many as 21 companies listed in BEI 2002-2017 years who did the ESOP was used as a sample of the research. The method used is the panel data regression with a common effect model.
The results of this research, found that the ESOP (Employee Stock Ownership Plan) have significant influence towards the cost of capital of the company.Not only that, researchers found also that the ESOP have significant influence towards the cost of debt and the cost of the equity of the company.Caused from ROA and the Total company assets increased, then investors can capture the positive signals from the management company.
Based on the results of this study provide information to investors, that the views for the long-term companies that adopt the ESOP has a tendency of good corporate performance, so that will directly impact on the stock pricerelative increases as time passes.Thus it became the reference materials for companies in Indonesia who want to do the ESOP as one strategy in improving company performance.
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Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2018
S-Pdf
UI - Skripsi Membership  Universitas Indonesia Library
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Blocker, John G.
New York, NY: McGraw-Hill, 1948
657 BLO c
Buku Teks  Universitas Indonesia Library
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Blocker, John G.
New Delhi: Tata McGraw-Hill, 1972
657.4 BLO c
Buku Teks  Universitas Indonesia Library
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