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"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. "

"ABSTRAKBiaya operasi perusahaan penerbangan dapat bervariasi sepanjang waktu pengoperasian pesawat. Fluktuasi biaya ini harus dijadikan pertimbangan dalam proses pengambilan keputusan, misalnya, perhitungan harga produk. Perhitungan biaya yang kurang tepat dapat mempengaruhi harga yang dapat menyebabkan hilangnya bisnis. Perhitungan biaya dengan orientasi jangka panjang untuk memperkirakan total biaya pesawat selama waktu pengoperasian sangat penting bagi perusahaan penerbangan. Penelitian ini akan mempelajari apakah life cycle cost analysis cocok untuk diterapkan pada perusahaan penerbangan dengan penekanan pada biaya perawatan pesawat dan redelivery dalam konteks sewa operasi pesawat terbang. Penelitian ini menggunakan kerangka studi kasus pada maskapai penerbangan di Indonesia dengan wawancara dan analisis dokumentasi sebagai metode penelitian utama. Hasil penelitian menunjukan bahwa life cycle cost analysis cocok untuk perusahaan penerbangan dengan activity-based life-cycle costing sebagai model yang dapat diterapkan. Penelitian ini menyajikan perhitungan biaya dengan pendekatan jangka panjang yang diperlukan untuk keputusan manajemen.

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ABSTRACTThe airline operating cost may vary along the operation time of the aircraft. This cost fluctuation should be taken as consideration for the decision-making process, for instance, the pricing calculation. A poor costing might distort pricing leading to a loss of business. A long-term oriented cost calculation to forecast the total cost of aircraft during the operation time is critical for the airline company. This research will study whether the life cycle cost analysis is fit for airline company with an emphasis on maintenance and disposal or aircraft redelivery cost and focus on aircraft operating lease context. It uses a case study framework on an airline in Indonesia with the interview and documentation analysis as the main research method. The life cycle cost is found to be fit for the airline company with activity-based life-cycle costing as the applicative model. The research presents an approach that provides a long-term oriented costing that is needed for management decision."

"Biaya penyelenggaraan pensiun diduga merupakan objek pajak. Penelitian ini bertujuan mengidentifikasi dan menganalisis penyebab timbulnya sengketa pajak terkait biaya penyelenggaraan pensiun dalam perhitungan Pajak Penghasilan Badan PT Taspen (Persero) Tahun Pajak 2012. Penelitian ini merupakan Penelitian Doktrinal dengan pendekatan kualitatif untuk menghasilkan pemahaman mengenai sengketa pajak terhadap biaya penyelenggaraan pensiun. Hasil penelitian menunjukkan bahwa dalam mengelola hasil investasi akumulasi iuran pensiun yang menjadi biaya penyelenggaraan pensiun, Taspen berpedoman kepada peraturan yang berlaku dimana Taspen melakukan investasi menjadi beberapa bentuk yakni deposito, saham, obligasi, penyertaan langsung, reksa dana, investasi infrastruktur, dan medium term notes. Berdasarkan peraturan menteri keuangan tersebut terkait pengenaan pajak atas hasil investasi pengelolaan dana akumulasi iuran pensiun tersebut tidak dikenakan pajak karena dana tersebut digunakan sebagai modal awal lembaga pengelola dana pensiun dalam menyelenggarakan pembayaran pensiun dengan tidak membebani APBN (fully funded. Pertimbangan hakim dalam memutus sengketa pajak terhadap biaya penyelenggaraan pensiun, Majelis Hakim pada tingkat Banding dan Peninjauan kembali mempertimbangkan kronologis perkara, seluruh alat-alat bukti yang diajukan oleh para pihak berupa historis regulasi terkait penyelenggaraan pensiun, dan sikap dari Kementrian Keuangan yang memberikan batasan penentuan objek pajak selama terdapat “nilai ekonomis” atas penggantian biaya penyelenggaraan pensiun yang diperoleh PT Taspen (Persero). Saran yang dapat diberikan adalah hendaknya membuat regulasi terkait perlakuan pajak terhadap hasil investasi biaya penyelenggaraan pensiun secara terinci dalam bentuk peraturan perundang-undangan, sehingga terdapat dasar aturan dalam menerapkan perlakuan pajak terhadap biaya penyelenggaraan pensiun.

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Pension operating cost is allegedly a tax object. This study aims to identify and analyze the causes of tax dispute related to pension operating costs in the calculation of PT Taspen (Persero) Corporate Income Tax for Tax Year 2012. This research is Doctrinal Research with a qualitative approach to gain an understanding of tax disputes pension operating costs. The results showed that in managing investment results accumulated pension contributions which become pension costs, Taspen is guided by applicable regulations where Taspen invests into several forms, namely deposits, stocks, bonds, direct participation, mutual funds, infrastructure investment, and medium term notes. Based on the regulation of the minister of finance related to the imposition of taxes on investment results, the management of the accumulated pension contribution fund is not taxed because the funds are used as the initial capital of pension fund management institutions in organizing pension payments without burdening the state budget (fully funded). The judge's consideration in deciding tax disputes against pension operating costs, the Panel of Judges at the Appeal and Review level considers the chronology of the case, all evidence submitted by the parties in the form of historical regulations related to pension administration, and the attitude of the Ministry of Finance which provides limits on determining tax objects as long as there is "economic value" for reimbursement of pension costs obtained PT Taspen (Persero). The suggestion that can be given is to make regulations related to tax treatment of investment results for pension implementation costs in detail in the form of laws and regulations, so there is a regulatory basis in applying tax treatment to pension operating costs."

"ABSTRAKThis research aims to analyze the influence of operating costs and sales volume to against net income of PT Aero Globe Indonesia, and to analyze how much effect from net income as intervening variabel of this research. The sampling technique used in this research is purposive sampling. The data in this research is secondary data which were obtained from 8 years financial statements years 2007 until 2014. The analyze methode of this research is path analysis. The result of this research show that operating cost and sales volume partially had negative significant effect to the net income. But after the research adding by the invervening variabel, the substructure 2 was show that operating cost, sales volume and net income simultaneously had positive significant effect to the net profit margin."

"Skripsi ini membahas mengenai dua permasalahan. Pertama, mengenai ruang lingkup operating cost recovery dalam Production sharing contract merupakan masuk kedalam ruang lingkup keuangan negara atau tidak. Kedua, jika sebuah proyek diduga fiktif dan biaya proyek dibebankan pada operating cost recovery dapat dikatakan sebagai kerugian keuangan negara atau tidak menurut Pasal 1 angka 12 UU No. 1 Tahun 2004 Tentang Perbendaharaan Negara. Berdasarkan hal tersebut, kasus bioremediasi PT. Chevron Pacific Indonesia menjadi objek dalam penelitian skripsi ini. Kasus bioremediasi ini diduga merugikan keuangan negara oleh aparat penegak hukum. Namun, ketidak cermatan aparat penegak hukum mengatakan kasus ini sebagai kerugian keuangan negara penting untuk diteliti dan dianalisis dengan cermat.

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This thesis will cover two problems: First, whether the scope of operating cost recovery in the Production sharing contract is to be considered as the scope of state financial scope or not; Second, if an allegedly fictitious project and project costs are charged to the operating cost recovery can be regarded as the country's financial losses or not, according to Article 1 no. 12 of Law No. 1 Year 2004 on State Treasury. Based on this, the case of bioremediation of PT. Chevron Pacific Indonesia become the object of study of this thesis. This bioremediation case is allegedly cost the state finance loss by law enforcement officers. However, the incautious act of law enforcement officials' by saying this case as a state financial loss is important to be researched and analyzed further."

"Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh Capital Adequacy Ratio (CAR), Biaya Operasional Pendapatan Operasional (BOPO) Terhadap Profitabilitas yang diproksi menggunakan Return On Asset (ROA) pada Bank Umum Syariah di Indonesia periode tahun 2014-2015. Penelitian ini menggunakan sumber data sekunder berupa dokumentasi laporan keuangan tahunan Bank Umum Syariah di Indonesia dan dilengkapi dengan sumber data pustaka Hasil penelitian menunjukkan bahwa Capital Adequacy Ratio (CAR) berpengaruh negatif dan tidak signifikan terhadap Return On Asset (ROA) pada Bank Umum Syariah di Indonesia dan Biaya Operasional Pendapatan Operasional (BOPO) berpengaruh negatif dan signifikan terhadap Return On Asset (ROA) pada Bank Umum Syariah di Indonesia."

"Penelitian ini berawal dari dari permasalahan yang timbul dari adanya penurunan profitabilitas PT Garuda Indonesia (Persero) Tbk. secara signifikan di tahun 2013 mencapai 89,89%. Disaat yang bersamaan, pendapatan perusahaan justru mengalami peningkatan sebesar 7%. Penelitian akan ditujukan untuk menganalisis faktor-faktor yang menyebabkan terjadinya penurunan signifikan profitabilitas perusahaan, mengingat profitabilitas sangat erat kaitannya dengan keberlangsungan bisnis. Hasil analisis menunjukkan bahwa penyebab utama penurunan profitabilitas adalah karena adanya peningkatan beban operasional mencapai 10,75%, yang secara nominal jauh melebihi pendapatannya. Peningkatan ini terutama berasal dari beban bahan bakar (fuel costs) yang mengambil proporsi sekitar 40% dari total biaya, dan beban operasional penerbangan dengan proporsi 25% dari total biaya. Adanya kenaikan beban bahan bahan bakar terutama disebabkan oleh peningkatan blockhours yang signifikan sebesar 23,8% karena di tahun 2013 harga avtur cenderung turun. Kenaikan presentase pendapatan yang tidak sebanding dengan biaya operasional, terutama disebabkan oleh pembentukan harga yang tidak mencerminkan biaya akibat kurang efektifnya pengalokasian biaya ke dalam biaya per unit. Atas kurang efektifnya sistem alokasi biaya, maka direkomendasikan pengaplikasian pendekatan target costing yang didasarkan pada metode Time-Driven Activity-Based Costing (TDABC). Melalui pendekatan ini, didapatkan hasil bahwa pengalokasian biaya per unit lebih mencerminkan komposisi biaya yang sebenarnya.

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This study originated from the problems arising from significant decrease of PT Garuda Indonesia (Persero) Tbk profitability in 2013 reached 89.89%. At the same time, the company's revenues have increased by 7%. The research will be devoted to analyze the factors that cause a significant decrease in the profitability of the company, since profitability is closely associated with going concern of the business. The analysis showed that the main cause of the decline in profitability was due to an increase in operating expenses reached 10.75%, which nominaly far exceeds the income. This increase is mainly derived from the fuel costs which took the proportion of about 40% of the total cost, and the cost of operating expenses with the proportion of 25% of the total cost. An increase in the burden of fuels mainly due to a significant increase in blockhours 23.8% and jet fuel prices tend to fall in 2013 until 2014. The increase in the percentage of income that is not comparable to the operating costs, mainly due to the formation of prices that do not reflect the actual costs due to lack of effective allocation of costs to the cost per unit. Over the lack of effective cost allocation system, it is recommended to use the application of target costing approach based of Time-Driven Activity-Based Costing (TDABC) method. Through this approach, it is showed that the allocation of the cost per unit better reflect the actual cost of the composition."

"Sebagian besar usaha kecil di Indonesia berada pada situasi tidak menguntungkan. Berbagai masalah yang dihadapi, seperti; kekurangan modal, masalah perizinan, pemasaran serta belum adanya iklim yang kondusif menjadikan usaha kecil sulit bertahan hidup dan berkembang. Secara klasik, usaha kecil dilanda banyak persoalan yang sulit dipecahkan mereka sendiri misalnya; menemukan sumber-sumber pendanaan untuk mendapatan modal kerja/modal investasi, tidak memiliki akses yang memadai untuk masuk ke pasar uang, pasar modal ataupun ke institusi keuangan lainnya. Salah satu jenis usaha kecil diantara jutaan perusahaan kecil adalah Bank Perkreditan rakyat (BPR). Dewasa ini terdapat 2.133 BPR tersebar di seluruh nusantara. (Direktorat Pengawasan Bank Perkreditan Rakyat, Bank Indonesia:2003). BPR berfungsi untuk melayani usaha kecil dan masyarakat pedesaan yang membutuhkan dana guna menjalankan usahanya. Tetapi pada umumnya BPR belum memiliki struktur permodalan yang memadai, seperti layaknya lembaga keuangan yang sehat. Oleh karena itu, BPR dalam pemberian kredit cenderung menetapkan suku bunga tinggi dan akhirnya menjadi beban usaha kecil dan masyarakat peminjam di pedesaan. Penelitian ini, bertujuan untuk mengetahui gambaran bagaimana usaha kecil dapat keluar dari permasalahan yang dihadapi, sehingga mampu menjadi Selft Financering. Weston & Brigham mengatakan; usaha kecil hams mengandalkan "laba ditahan" yang bersumber dari perusahaan itu sendiri untuk meningkatkan modal investasi, karena usaha kecil tidak mudah mendapatkan dana dari capital market, money market dan dari institusi keuangan lainnya. Oleh karena laba ditahan (retained earnings) sebagai andalan sumber internal usaha kecil untuk akumulasi modal, maka menjadi panting untuk diteliti, bagaimana hubungannya dengan rasio-rasio keuangan bank. Penelitian ini difokuskan terhadap rasio-rasio keuangan : Net Interest Margin (NIM), Cost of Fund (COF), Operating cost (OC), pengaruhnya terhadap retained earnings (RE). Penelitian menggunakan metoda "Test Granger Causality" dengan analisis model Vector Autoregresson (VAR) yang diolah melalui perangkat lunak EVIEWS 4.1. Penelitian menunjukkan bahwa hubungan variabel eksogen; Net interest margin (NIM), cost of fund (COF), operating cost (OC) sebagai variabel yang menjelaskan terhadap variabel endogen, retained earning (RE) yang dijelaskan, menggambarkan bahwa laba ditahan dapat menjadi andalan usaha kecil untuk akumulasi modal investasi dalarn jangka panjang. Pra-syarat yang perlu dipenuhi antara lain ; memiliki visi dan misi tentang masa depan usaha, perencanaan dan kebijakan perusahaan harus konsisten dan perusahaan menganut kebijakan dividen residual. Berdasarkan hal-hal tersebut, rnaka dapat disimpulkan bahwa labs ditahan dapat dijadikan instrumen penguatan struktur permodalan bagi usaha kecil dalam jangka panjang. Selain itu, untuk menjadikan usaha kecil dapat tumbuh dan berkembang baik, diperlukan kemauan politik yang kuat dari Negara, sehingga usaha kecil dapat memiliki akses ke lembaga-lembaga keuangan untuk memperoleh sumber-sumber pendanaan. Pengunaan laba ditahan sebagai andalan dari dalam perusahaan, apabila disertai dukungan politik yang kuat dari Negara, maka diharapkan usaha kecil dapat berkibar dengan kokoh dan dapat menjadi andalan motor penggerak ekonomi nasional.

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Most of smaller businesses in Indonesia are in the unfortunate position. Many problems are faced, such as: lacking of capital, license problem, marketing, and no conducive climate available yet, have made the small businesses difficult to stay alive and develop. Classically, small businesses have been hit by many cases difficult to solve by themselves, for instance: to find funding resources to get work capital/investment, no adequate access to enter money market, capital market, or to other financial institutions. One kind of small businesses among millions of small companies is BPR (People's Credit Banking). Currently, there are 2.133 BPR spread all over the country (Directorate of People's Credit Banking Control, Bank Indonesia: 2003). BPR functions to serve smaller business and the villagers who need funds for their businesses. But generally BPR has no adequate capital structure, as those of the healthy financial institutions). Therefore, BPR, in distributing credit tends to set up high rate of interest, and it in turn will be the burden for small businesses as well as borrowers all over the villages. This survey is aimed at knowing the picture how small businesses may get rid of the problems faced, and able to be Self Financer. Weston and Brigham said: Small business shall rely on the "retained earnings" originated from the company itself, to increase investment, since small business has difficulties in obtaining funds from capital market, money market and from other financial institutions. Therefore, retained earnings as the reliant internal resource of for small business to accumulate their capital, and thus it's important to investigate, how the relationship with banking financing ratios looks like. This research is focused on the financial ratio of: Net Interest Margin (NIM), Cost of Fund (COF), Operating Cost (OC), their impacts against retained earnings (RE). This research applies the method of "Granger Casualty Test" with model analysis of Vector Auto-regression (VAR), processed using EVIEWS 4.1 software. The research shows that the exogenous variable relation: Net interest margin (NIM), cost of fund (COF), operating cost (OC) as the describing variables against endogenous variable, retained earnings (RE) described, show that the retained earnings may become the small business mainstay to accumulate investment for long run period. The pre-requirements need too fulfill are, among others: own vision and mission regarding business in the future, planning and company policy shall be consistent and the company shall follow residual dividend policy. Based on the things above, it's concluded that the retained earnings may bee used as an instrument to strengthen the capital structure of the small business for long run. Furthermore, to make small business grow and develop well, strong political will is expected from the State, so that small businesses are able to get access too financial institutions and obtain funding resources. The use of retained earnings as the mainstay from within the company, if supported by strong politics by the State, then we can expect that small business will start to strike their flags toughly and become the reliant generating motor against national economy."