JMBV ANALISIS BIAYA PRODUKSI, BIAYA PEMASARAN, BIAYA ADMINISTRASI DAN UMUM PADA PT. BENTOEL INTERNATIONAL INVESTAMA, TBK (2009-2015) ANALISIS BIAYA PRODUKSI, BIAYA PEMASARAN, BIAYA ADMINISTRASI DAN UMUM PADA PT. BENTOEL INTERNATIONAL INVESTAMA, TBK (2009-2015)
Main Article Content
Abstract
ABSTRACT
ANALYSIS OF PRODUCTION COST, MARKETING COST, ADMINISTRATION
AND GENERAL COST TO VOLUME OF SALES AT PT. BENTOEL
INTERNATIONAL INVESTAMA, TBK (2009-2015)
This research is purposed to know (1) how much Production Cost, marketing Cost,
administration and general cost, influence to the volume of sales, (2) how much partial
cost production influence to the volume of sales.
Research subject is PT. Bentoel International Investama, Tbk. Data type in this
research is quantitative that taken from financial statement at 2009-2015 in Indonesian
Stock Exchange Balikpapan Branch. Data obtained analized with linear multiple
regretion. The Result show that (1) Simoultanously Production Cost, marketing Cost,
administration and general cost, are significant influence to the volume of sales, (2)
partially Production Cost is significant influence to the volume of sales.
Key Words : Production Cost, marketing Cost, Administration and General Cost, volume of sales
Article Details
Publishing and Ethical Guidelines
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An author should not in general publish a manuscript describing essentially the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behavior and is unacceptable. Information obtained privately, as in conversation, correspondence, or discussion with third parties, must not be used or reported without explicit, written permission from the source(s). Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study, and seen and approved the final version of the paper and agreed to its submission for publication.
All authors should disclose in their manuscripts any financial or other substantive conflicts of interest. When an author discovers a significant error or inaccuracy in his/her own published work, it is the author’s obligation to promptly notify the JMBV’s editor-in-chief and cooperate with the editor to retract or correct the paper.
Plagiarism
According to Regulation No. 7/2010 of the Ministry of Education of the Republic of Indonesia, “Plagiarism is the intentional and unintentional practice of obtaining or trying to obtain credit or value from a scientific work without stating the source appropriately and adequately.” Another definition from the Oxford American Dictionary in Clabaugh (2001), is that “Plagiarism is to take and use another person’s ideas or writing or inventions as one’s own.” The Merriam-Webster Online Dictionary explains the word "plagiarize" as “stealing and passing off (the ideas or words of another) as one's own, using (another's production) without crediting the source, committing literary theft, presenting as new and original an idea or product derived from an existing source.” Plagiarism manifests itself in a variety of forms, including (adopted from ACM with some modification):
- Verbatim copying, near-verbatim copying, or purposely paraphrasing portions of another author's paper;
- Copying elements of another author's paper, such as equations or illustrations that are not common knowledge, or copying or purposely paraphrasing sentences without citing the source;
- Verbatim copying of portions of another author's paper, while citing but not clearly differentiating what text has been copied (e.g., not applying quotation marks correctly) and/or not citing the source correctly.
Self-plagiarism is a related issue. Self-plagiarism is defined as “The verbatim or near-verbatim reuse of significant portions of one's own copyrighted work without citing the original source.” Self-plagiarism does not apply to publications based on the author's own previously copyrighted work (e.g., appearing in a conference proceedings) where an explicit reference is made to the prior publication. Such reuse does not require quotation marks to delineate the reused text but does require that the source be cited.
All authors are deemed to be individually and collectively responsible for the content of papers published by JMBV. Therefore, it is the responsibility of each author to ensure that papers submitted to JMBV attain the highest ethical standards with respect to plagiarism.
Plagiarism Sanctions (Adopted from ACM with Modification)
When plagiarism has been found to have occurred, JMBV will take the actions listed below as determined by the type of plagiarism. Unless determined otherwise during the investigation, all authors are deemed to be individually and collectively responsible for the content of a plagiarizing paper.
- Verbatim copying, near-verbatim copying, or purposely paraphrasing a significant portion of another author's paper without citing the source and without clearly delineating (e.g., in quotation marks) the source material.
- JMBV will inform the Department Chair, Dean, or supervisor of the authors of the finding of plagiarism.
- The authors will be asked to write a formal letter of apology to the authors of the plagiarized paper, including an admission of plagiarism.
- If the paper has appeared in print, JMBV will post a Notice of Plagiarism based on the investigation, on the JMBV Digital Library's citation page of the plagiarizing paper and will remove access to the full text. The paper itself will be kept in the database for future research or legal purposes.
- If the paper is under submission, the paper can be automatically rejected by the Editor-in-Chief or the Program Chair without further revisions. In addition, a letter of warning will be sent by the Editor-in-Chief or the Program Chair to the authors with a copy of the JMBV’s Policy and Procedures on Plagiarism.
- Verbatim copying, near-verbatim copying, or purposely paraphrasing sentences of another author's paper and/or, copying elements of another author's paper (such as non-common knowledge illustrations and equations) without citing the source and without clearly delineating (e.g., in quotation marks) the source material.
- The authors will be asked to write a formal letter of apology to the authors of the plagiarized paper, including an admission of the plagiarism.
- If the paper has appeared in print, JMBV will post a Notice of Plagiarism based on the investigation, on the JMBV Digital Library's citation page of the plagiarizing paper and will remove access to the full text. The paper itself will be kept in the database in case of future legal actions.
- If the paper is under submission, the paper can be automatically rejected by the Editor-in-Chief or the Program Chair without further revisions. In addition, a letter of warning will be sent by the Editor-in-Chief or the Program Chair to the authors with a copy of the JMBV Policy and Procedures on Plagiarism.
- Verbatim copying of portions of another author's paper, while citing but not clearly differentiating what text has been copied (e.g., not applying quotation marks correctly) and/or not citing the source correctly.
- The authors will be asked to write a formal letter of apology to the authors of the plagiarized paper, including an admission of the plagiarism.
- If the paper is under submission, at the discretion of the Editor-in-Chief or Program Chair, the paper can either be automatically rejected without future review or a revision will be required that clearly and correctly cites the previous work. In addition, a letter of warning will be sent by the Editor-in-Chief or the Program Chair to the authors with a copy of the JMBV Policy and Procedures on Plagiarism.
- Self-plagiarism or redundant, duplicative publication (verbatim or near-verbatim reuse of significant portions of one's own copyrighted work in subsequent papers, where the authors have not disclosed in the subsequent paper the previous publication).
- If the paper has appeared in print, JMBV will post a Notice of Self Plagiarism or a Notice of Redundant Publication based on the investigation on the JMBV Digital Library's citation page of the self-plagiarism paper.
- If the paper is under submission and, at the discretion of the Editor-in-Chief or Program Chair, the paper can either be automatically rejected without future review or a revision will be required that includes a citation to and discussion of the previous paper. In addition, a letter of warning will be sent by the Editor-in-Chief or the Program Chair to the authors with a copy of the JMBV Policy and Procedures on Plagiarism.
Sources:
- Claubaugh, G.K. &Rozycki, E.G. (2001).
- PeraturanMenteriPendidikanNasionalNomor 17 Tahun 2010 tentangPencegahandanPenanggulanganPlagiat di PerguruanTinggi
- The Merriam-Webster Online Dictionary
- http://www.stie-balikpapan.ac.id/webmail
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