ABSTRACT. Key words: Maintenance Costs, Revenues, and Attractions. vii. Universitas Kristen Maranatha
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- Yohanes Kusuma
- 5 tahun lalu
- Tontonan:
Transkripsi
1 ABSTRACT Indonesia has many tourist attractions with its uniqueness and beauty of each. It can attract people to come visit so that it can generate revenue. Attractions need to be maintained so that the condition of Attraction is concerned can properly maintained. Attractions that are well maintained will affect the level of income that would be obtained.this research has the objective to determine the development of maintenance costs in , to determine the revenue growth in and the influence of maintenance costs on the level of income in the year The method of research used descriptive analysis methodology that the author is a research method that aims to collect, process, present, and analyze data in order to provide a clear picture of the object to be studied so that it can make a conclusion. The data used are the maintenance costs and revenue per month The form of hypothesis testing, the authors performed statistical tests of regression and simple correlation analysis. The results showed that the influence of maintenance costs to income amounted to 97.6%, while the influence of other factors is not examined by 2.4%. While the magnitude of the correlation coefficient is The equation of the straight line formed by the Y = X. Based on the t test, maintenance costs have a significant effect on income and relationship maintenance costs with revenues very tight. Key words: Maintenance Costs, Revenues, and Attractions vii
2 ABSTRAK Indonesia memiliki banyak tempat objek wisata dengan keunikan dan keindahan yang dimilikinya masing-masing. Hal tersebut dapat menarik kunjungan masyarakat untuk datang sehingga dapat menghasilkan pendapatan. Objek wisata tersebut perlu dipelihara agar kondisi objek wisata yang bersangkutan dapat terjaga dengan baik. Objek wisata yang terpelihara dengan baik akan berpengaruh terhadap tingkat pendapatan yang akan diperoleh. Penelitian ini memiliki tujuan untuk mengetahui perkembangan biaya pemeliharaan tahun , untuk mengetahui perkembangan pendapatan tahun dan pengaruh biaya pemeliharaan terhadap tingkat pendapatan pada tahun Metode penelitian yang digunakan penulis yaitu metodologi deskriptif analisis yaitu suatu metode penelitian yang bertujuan untuk mengumpulkan, mengolah, menyajikan, dan menganalisis data agar dapat memberikan gambaran yang jelas mengenai obyek yang akan diteliti sehingga dapat membuat suatu kesimpulan. Data yang digunakan adalah biaya pemeliharan dan pendapatan per bulan tahun Adapun bentuk pengujian hipotesis, penulis melakukan uji statistik analisis regresi dan korelasi sederhana. Hasil penelitian menunjukkan bahwa pengaruh biaya pemeliharan terhadap pendapatan adalah sebesar 97,6%, sedangkan pengaruh faktor-faktor lain yang tidak diteliti sebesar 2,4%. Sedangkan besarnya koefisien korelasi adalah 0,988. Adapun persamaan garis lurus yang terbentuk yaitu Y= ,873X. Berdasarkan uji t, biaya pemeliharan berpengaruh signifikan terhadap pendapatan dan hubungan biaya pemeliharan dengan pendapatan sangat erat. Kata kunci : Biaya Pemeliharaan, Pendapatan, dan Objek Wisata viii
3 DAFTAR ISI Halaman HALAMAN JUDUL... i HALAMAN PENGESAHAN... ii SURAT PERNYATAAN KEASLIAN SKRIPSI... iii KATA PENGANTAR... iv ABSTRACT... vii ABSTRAK... viii DAFTAR ISI... ix DAFTAR TABEL... xii DAFTAR GAMBAR... xiii DAFTAR LAMPIRAN... xiv BAB I PENDAHULUAN Latar belakang masalah Identifikasi masalah Maksud dan tujuan penelitian Kegunaan penelitian... 6 BAB II TINJAUAN PUSTAKA Biaya Pengertian Biaya Penggolongan Biaya ix
4 2.1.3 Pengukuran Biaya Pengakuan Biaya Biaya Pemeliharaan Akuntansi Biaya Pengertian Akuntansi Biaya Peran Akuntansi Biaya Dalam Manajemen Perusahaan Pendapatan Pengertian Pendapatan Sumber-sumber Pendapatan Pengukuran Pendapatan Pengakuan Pendapatan Hubungan Antara Biaya Pemeliharaan dengan Pendapatan BAB III OBJEK DAN METODE PENELITIAN Objek Penelitian Sejarah Singkat Perusahaan Visi dan Misi Kebun Binatang Tamansari Struktur Organisasi PT. Lapang Jaya Job Descrition Metoda Penelitian Metoda yang Digunakan Teknik Pengumpulan Data Operasionalisasi Variabel x
5 3.2.4 Rancangan Pengujian Hipotesis BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil penelitian Realisasi Biaya Pemeliharaan Realisasi Pendapatan Pengaruh Biaya Pemeliharaan Terhadap Tingkat Pendapatan BAB V KESIMPULAN DAN SARAN Kesimpulan Saran DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) xi
6 DAFTAR TABEL No Tabel Halaman Tabel 3.1 Operasionalisasi Variabel Tabel 3.2 Pedoman Untuk Memberikan Interpretasi Terhadap Koefisien Korelasi Tabel 4.1 Biaya Pemeliharan Tahun Tabel 4.2 Biaya Pemeliharan Tahun Tabel 4.3 Biaya Pemeliharan Tahun Tabel 4.4 Pendapatan Tahun Tabel 4.5 Pendapatan Tahun Tabel 4.6 Pendapatan Tahun xii
7 DAFTAR GAMBAR No Tabel Halaman Gambar 3.1 Struktur Organisasi Kebun Binatang Bandung xiii
8 DAFTAR LAMPIRAN No Lampiran Halaman Lampiran A Hasil Perhitungan SPSS Lampiran B Daftar Riwayat Hidup xiv
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DAFTAR ISI. HALAMAN JUDUL... i. HALAMAN PENGESAHAN... ii. SURAT PERNYATAAN KEASLIAN SKRIPSI... iii. PERNYATAAN PUBLIKASI LAPORAN PENELITIAN...
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ABSTRACT ENVIRONMENTAL AUDIT ROLE IN SUPPORTING THE APPLICATION OF CORPORATE SOCIAL RESPONSIBILITY IN. TELECOMMUNICATION INDONESIA, TBK
ABSTRACT ENVIRONMENTAL AUDIT ROLE IN SUPPORTING THE APPLICATION OF CORPORATE SOCIAL RESPONSIBILITY IN. TELECOMMUNICATION INDONESIA, TBK This study the purpose to determine how large a role in supporting
ABSTRACT. Key Words : Balanced Scorecard, Performance Measurement is Adequate. v Universitas Kristen Maranatha
ABSTRACT In order to enhance organizational performance, alignment of organizational and individual objectives within the organization is important. Accordingly, the performance appraisal system is needed
ABSTRACT. excellent service, customer satisfaction, customer loyalty. vii. Universitas Kristen Maranatha
ABSTRACT Excellent service is a method to realize customer satisfaction and making them as loyal customers. The importance of excellent service to the customer is as a strategy to win the competition.
ABSTRACT. Keywords: Carbon Accounting, Strategic Planning, Environmental Performance. viii. Universitas Kristen Maranatha
ABSTRACT Environmental issues currently a lot of talk around the world. Global warming or global warming discussed everywhere. Natural disasters that often occur when this is the impact of global warming,
ABSTRAK. Kata Kunci: stres kerja dan kepuasan kerja. viii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh stres kerja terhadap kepuasan kerja di PT Wan Shi Da yang bertempat di desa Padabeunghar kota Sukabumi.. Penelitian ini menggunakan metode penelitian
ABSTRAK. Kata-kata kunci: sistem pengendalian intern, penerimaan kas, dan keandalan laporan keuangan
ABSTRAK Tujuan penelitian ini adalah untuk mengetahui apakah sistem pengendalian intern penerimaan kas berpengaruh terhadap keandalan laporan keuangan di dinas pendapatan pengelolaan keuangan serta aset
ABSTRACT. Keywords: Operational Audit, Effectiveness, Health Care, Inpatient, Hospital. viii. Universitas Kristen Maranatha
ABSTRACT There is a case on the issue of professionalism hospital that cause unwanted things. In Indonesia, medical malpractice brought to criminal proceedings fairly uncommon or very few that are not
ABSTRACT. Keywords: Accounting Information Systems, Internal Control Systems Payroll and Wage, Effectiveness of Internal Control System
ABSTRACT The study entitled "Role of Accounting Information Systems Payroll and Compensation of Internal Control System Effectiveness" (Case Study at PT. Multi Rezekitama) and perform a case study on PT.
ABSTRACT. Keywords: KAP reputation, tenure, audit opinion prior year, size, going-concern opinion
ABSTRACT This paper describes the influence of KAP reputation, tenure, audit opinion prior year, and the size of the client company on a going concern audit opinion. Audit opinion issued by the auditor
ABSTRAK. Kata-kata kunci: balanced scorecard, perspektif keuangan, pelanggan, proses bisnis internal, pembelajaran dan pertumbuhan, kinerja.
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh penerapan balanced scorecard yang meliputi perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran
ABSTRACT. perseptions taxpayer, knowledge taxpayer, sanctions land and building tax, and obedience to pay in land and building tax.
ABSTRACT This study aims to analyze the factors that affect the taxpayer awareness of land and building tax towards obedience to pay in land and building tax at Nyengseret Village. Samples in this study
Kata-kata kunci : Informasi akuntansi penuh, harga jual, biaya produksi, cost plus pricing, full costing.
ABSTRAK Salah satu tolak ukur kemajuan perusahaan adalah tercapainya tingkat keuntungan yang optimal, besar kecilnya keuntungan tersebut berdasarkan harga jual produk. Harga jual merupakan salah satu faktor
ABSTRACT. Role of Internal Audit of Operational Activity to Overcome Leakage in PDAM Tirtawening Bandung Cit
ABSTRACT Role of Internal Audit of Operational Activity to Overcome Leakage in PDAM Tirtawening Bandung Cit This research aims to find out whether there is a role of the Internal Audit of Operational activity
ABSTRACT. Keywords : Income Tax and Taxpayer s Compliance. vii Universitas Kristen Maranatha
ABSTRACT Tax is a potential source of funding for Indonesia, especially the Income Tax. This research aimed to determine the effect of the level of Taxpayer s Compliance on the Income Tax revenue in Indonesia.
ABSTRACT. where a significant relationship between the Revenue Receipts Tax on the Original Area Parking Cimahi.
ABSTRACT Parking tax is a tax beyond the road, provided both related to the principal business and provided as a business, including the provision of daycare vehicles. Parking is a state does not move
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Penelitian ini dilakukan karena penulis tertarik pada topik yang membahas mengenai peranan anggaran biaya bahan baku sebagai alat bantu manajemen dalam pengendalian biaya bahan baku, dimana anggaran
ABSTRACT. Keywords: Accounting responsibility, and managerial performance.
ABSTRACT Accounting responsibility have an important role in the company and has an attraction for top leaders, because it would facilitate the decision-making devolution. In addition, managers' performance
ABSTRAK. sistem pengendalian internal, efektivitas dan efisiensi, siklus persediaan.
ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian internal, efektivitas dan efisiensi pada siklus persediaan PT. Tobindo Kencana, dan untuk mengetahui pengaruh sistem pengendalian
Keywords : Current Ratio, Debt to Equity Ratio (DER), Return on Assets (ROA), Dividend Payout Ratio (DPR). vii Universitas Kristen Maranatha
ABSTRACT The Influence of Current Ratio, Debt to Equity Ratio, dan Return on Assets To Dividend Policy: An Empirical Study on Listed Companies in Indonesia Stock Exchange Period 2010-2013 This study tries