S PEA 1000461 Table of content

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Mohamad Iqbal Nikmatullah, 2014

Analisis Penerapan Cost Reduction dalam Peningkatan Laba

Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu

DAFTAR ISI

LEMBAR PENGESAHAN

PERNYATAAN KEASLIAN NASKAH

ABSTRAK ... Error! Bookmark not defined. ABSTRACT ... Error! Bookmark not defined.

KATA PENGANTAR ... Error! Bookmark not defined.

UCAPAN TERIMA KASIH ... Error! Bookmark not defined.

DAFTAR ISI ... i DAFTAR TABEL ... iv DAFTAR GAMBAR ... v BAB IPENDAHULUAN ... Error! Bookmark not defined.

1.1 Latar Belakang ... Error! Bookmark not defined.

1.2 Rumusan Masalah ... Error! Bookmark not defined.

1.3 Maksud dan Tujuan Penelitian... Error! Bookmark not defined.

1.3.1 Maksud Penelitian ... Error! Bookmark not defined.

1.3.2 Tujuan Penelitian ... Error! Bookmark not defined.

1.4 Manfaat Penelitian ... Error! Bookmark not defined.

BAB IIKAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN ... Error! Bookmark not defined.

2.1 Kajian Pustaka ... Error! Bookmark not defined.

2.1.3 Bank ... Error! Bookmark not defined.

2.1.3.1 Pengertian Bank ... Error! Bookmark not defined.

2.1.3.2 Kegiatan Bank ... Error! Bookmark not defined.

2.1.3.3 Jenis-jenis Bank ... Error! Bookmark not defined.

2.1.3.4 Bank Perkreditan Rakyat (BPR) .... Error! Bookmark not defined.

2.1.2 Biaya ... Error! Bookmark not defined.

2.1.2.1 Konsep Biaya ... Error! Bookmark not defined.

2.1.2.2 Biaya vs Beban ... Error! Bookmark not defined.

2.1.2.3 Struktur Biaya Perbankan ... Error! Bookmark not defined.

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2.1.3.1 Pengertian Cost Reduction ... Error! Bookmark not defined.

2.1.3.2 Cost Reduction Tools ... Error! Bookmark not defined.

2.1.3.3 Area Cost Reduction ... Error! Bookmark not defined.

2.1.3.3.1 Production Cost Reduction ... Error! Bookmark not defined.

2.1.3.3.2 Selling and Marketing Cost Reduction . Error! Bookmark not defined.

2.1.3.3.3 Payroll Cost Reduction... Error! Bookmark not defined.

2.2 Penelitian Terdahulu ... Error! Bookmark not defined.

2.3 Kerangka Pemikiran ... Error! Bookmark not defined.

2.4 Hipotesis ... Error! Bookmark not defined.

BAB IIIOBJEK DAN METODE PENELITIAN .. Error! Bookmark not defined.

3.1 Objek Penelitian ... Error! Bookmark not defined.

3.2 Metode Penelitian... Error! Bookmark not defined.

3.2.1 Desain Penelitian ... Error! Bookmark not defined.

3.2.2 Operasionalisasi Variabel ... Error! Bookmark not defined.

3.2.2 Populasi dan Sampel Penelitian ... Error! Bookmark not defined.

3.2.3 Teknik Pengumpulan Data ... Error! Bookmark not defined.

3.2.4 Teknis Analisis Data ... Error! Bookmark not defined.

BAB IVHASIL PENELITIAN DAN PEMBAHASAN ... Error! Bookmark not defined.

4.1 Hasil Penelitian ... Error! Bookmark not defined.

4.1.1 Tinjauan Umum Tentang Bank Perkreditan Rakyat .. Error! Bookmark not defined.

4.1.2 Deskripsi Variabel ... Error! Bookmark not defined.

4.1.2.1 Cost Reduction... Error! Bookmark not defined.

4.1.2.1.1 Fixed Cost Analysis ... Error! Bookmark not defined.

4.1.2.1.2 Breakeven analysis ... Error! Bookmark not defined.

4.1.2.2 Laba ... Error! Bookmark not defined.

4.2 Pembahasan ... Error! Bookmark not defined.

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4.2.1.1 Fixed Cost Analysis ... Error! Bookmark not defined.

4.2.1.1.1 Cost Behavior Analysis ... Error! Bookmark not defined.

4.2.1.1.2 Fixed Cost Ratio ... Error! Bookmark not defined.

4.2.1.1.3 Prediksi terhadap laba ... Error! Bookmark not defined.

4.2.1.2 Breakeven analysis ... Error! Bookmark not defined.

4.2.1.2.1 Net interest Spread ... Error! Bookmark not defined.

4.2.1.2.2 Prediksi terhadap laba ... Error! Bookmark not defined.

BAB VSIMPULAN DAN SARAN ... Error! Bookmark not defined.

5.1 Simpulan ... Error! Bookmark not defined.

5.2 Saran ... Error! Bookmark not defined.

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DAFTAR TABEL

Tabel 1.1 : Jumlah BPR di Indonesia dan Jawa Barat ... 3

Tabel 1.2 : Komposisi Dana Pihak Ketiga BPR 2013 ... 4

Tabel 1.3 : Suku Bunga Rata-rata DPK BPR ... 5

Tabel 2.1 : Penelitian Terdahulu... 34

Tabel 3.1 : Definisi dan Operasionalisasi Variabel ... 40

Tabel 3.2 : Sampel Penelitian ... 42

Tabel 4.1 : Fixed cost ratioPD BPR di Jawa Barat tahun 2010-2012 ... 51

Tabel 4.2 : Net interest spread PD BPR di Jawa Barat tahun 2010-2012 ... 53

Tabel 4.3 : Laba PD BPR di Jawa Barat tahun 2010-2012 ... 54

Tabel 4.4 : Beban tetap PD BPR di Jawa Barat tahun 2010-2012 ... 58

Tabel 4.5 : Beban variabel PD BPR di Jawa Barat tahun 2010-2012 ... 59

Tabel 4.6 : Total beban PD BPR di Jawa Barat tahun 2010-2012 ... 60

Tabel 4.7 : Fixed cost ratio PD BPR di Jawa Barat tahun 2010-2012 ... 62

Tabel 4.8 : Pendapatan bunga PD BPR di Jawa Barat tahun 2010-2012... 65

Tabel 4.9 : Beban bunga PD BPR di Jawa Barat tahun 2010-2012... 66

Tabel 4.10 : Net interest spread PD BPR di Jawa Barat tahun 2010-2012 ... 67

Tabel 4.11 : ∆ spreadPD BPR di Jawa Barat tahun 2010-2012 ... 69

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DAFTAR GAMBAR

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