1228 research outputs found

    Analisis Tingkat Kesehatan Koperasi Simpan Pinjam Bahtera Mulia Harapan Sentosa Unit Samarinda Berdasarkan Peraturan Nomor: 06/PER/DEP.6/IV/2016

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    This study aims to determine and analyze the health level of the Bahtera Mulia Harapan Sentosa Cooperative Samarinda Unit from 2021 to 2022 based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 06/Per/Dep.6/IV/2016.The analytical tool used is a guideline for evaluating the health of savings and loan cooperatives, including aspects related to capital, quality of fixed assets, management, efficiency, liquidity, independence and growth, as well as the identity of the cooperative.The health level of the savings and loan unit of the Bahtera Mulia Harapan Sentosa Cooperative (BAMUHAS) Samarinda Unit is assessed based on seven aspects that have been stipulated in the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and SMEs Number 06/Per/Dep.6/IV/2016 concerning guidelines for the health assessment of savings and loan cooperatives. and the cooperative savings and loan unit, where the assessment covers seven aspects, including capital, productive asset quality, management, efficiency, liquidity, independence and growth and the identity of the cooperative.The results showed that the health level of the Bahtera Mulia Harapan Sentosa Cooperative Samarinda Unit in 2021 until 2022 was in the "Sufficiently Healthy" category. The average health level of the Bahtera Mulia Harapan Sentosa Cooperative Samarinda Unit during 2021-2022 was in the "Sufficiently Healthy" categor

    ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN PERHITUNGAN METODE FULL COSTING PADA USAHA TAHU PAK PAIMIN DI PASAR MERDEKA

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    ABSTRACT Analysis of Calculation of Cost of Production by Calculation of Full Costing Method in Pak Paimin's Tofu Business at Merdeka Market. Under the guidance of Ms. Titin Ruliana as Advisor I and Ms. Danna Solihin as Advisor II.Pak Paimin's tofu production business at Merdeka Market, the tofu business run by Paimin does not experience profit or profit growth every month, sometimes it experiences a decline, especially the period at the end of 2022 and beginning of 2023, this factor is mainly due to an increase in the price of raw materials which causes a decrease in profit income. also still lumping business factory overhead costs with operating expenses.The aim of this study was to analyze the calculation of the Cost of Production using the Full Costing Method for Pak Paimin's Tofu Business at Merdeka Market. By taking research samples in February 2023 through raw material costs, direct labor costs and factory overhead costs. This study used the full costing method analysis tool and the UMKM method from Pak  Paimin's tofu business. The results showed that the calculation of the cost of production for the February 2023 period using the Pak Paimin tofu production business method obtained lower results compared to the full costing method. This happened because Pak Paimin's tofu production business did not include overall costs, especially factory overhead costs and depreciation costs for tofu production 

    PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021

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    The study aims to determine and analyze whether the effect of capital structure, liquidity and independent commissioners on the quality of earnings in property and real estate companies listed on the indonesia stock exchange. The data used in this study is secondary data sourced from the financial statements of property dan real estate companies in 2018-2021obtained from the official website of the IndonesiaStock Exchange is www.idx.co.id. The method used in this research is descriptive method. Of the 81 registered company population in the property dan real estate company, 14 samples of companies were obtained that met the test criteria. So that the amount of data to be analyzed amounted to 56. Before performing the data analysis techniques, first tested the classical assumption. Hypothesis testing using multiple linear regression test by performing F test and t test. The partial results of the study show that the Capital Structure variable has a significant negative effect on earnings quality, with a significance value of 0.002 is smaller than 0.05; Liquidity variable has no significant effect on earnings quality, with a significance value of 0.215 greater than 0.05; and Independent Commissioner variables no significant effect on Earnings Quality, with value of 0.4 is greater than 0.05. Simultaneously shows that Capital Structure, Liquidity and Independent Commissioners have a significant effect on earnings quality, with a significance value of 0.001 smaller from 0.0

    Pengaruh Kualitas Pelayanan, Harga, Dan Lokasi Terhadap Keputusan Konsumen Belanja Di Indomaret (Studi Kasus Jalan Slamet Riyadi Kota Samarinda)

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    This study aims to determine and analyze the effect of service quality, price, and location on consumer decisions to shop at Indomaret Jalan Slamet Riyadi, Samarinda City, either partially or simultaneously.The analytical tools used in this research are validity test, reliability test, classical assumption test, multiple linear regression analysis, coefficient of determination test (R2), t test, and F test.The results showed that service quality had no effect on consumer decisions to shop at Indomaret Jalan Slamet Riyadi, Samarinda City, meanwhile price and location influenced consumer decisions to shop at Indomaret Jalan Slamet Riyadi, Samarinda City.This is because consumers are not oriented to the quality of services provided by Indomaret managers and/or employees, but rather due to the need for consumer goods available at Indomaret. In addition, Indomaret generally sets the price of the products sold to be quite competitive with other minimarkets, especially in the city of Samarinda, as well as promotional programs in the form of discounts at certain times, also contributing to consumer decisions in shopping for necessities at Indomaret Jl. Slamet Riyadi. The existence of Indomaret on Jl, Slamet Riyadi which incidentally is a highway area with high traffic, and the absence of competitors in that location, as well as location and transportation accessibility so that its strategic location makes many consumers choose to shop, in addition to providing facilities and infrastructure such as spacious location, accommodative parking area which is perceived positively by consumers

    Pengaruh Perputaran Piutang terhadap Profitabilitas pada Perusahaan Pertambangan Batu Bara yang terdaftar di Bursa Efek Indonesia periode 2016 - 2020

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    This study aims to determine and analyze the effect of accounts receivable turnover on profitability as measured using Return On Assets (ROA) in Coal Mining Companies listed on the Indonesia Stock Exchange for the period 2016 - 2020.The research method used is a quantitative method. The data collection techniques used are literature study and documentation. The population in this study are 25 Coal Mining Companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling in order to obtain a sample of 6 companies. The analytical tool used in this research is Simple Linear Regression and tested by t-test and R2 determination test.The test results show that Accounts Receivable Turnover has a positive and significant effect on profitability as measured using Return On Assets (ROA). Coal mining companies listed on the Indonesia Stock Exchange (IDX) need to improve the effectiveness and efficiency of receivables through accounts receivable turnover by increasing sales so that the consistency of receivables through receivables turnover remains good and will affect company profits and affect profitabilit

    ANALISIS PENGENDALIAN PERSEDIAAN SEMEN PADA CV. BINTANG BANGUNAN SAMARINDA

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    Analysis of Cement Inventory Control at CV. Bintang Bangunan Samarinda. Supervised by Mrs. Titin Ruliana as supervisor I and Mrs. Mita Sonaria as supervisor II.This study aims to determine and analyze the optimization of cement inventory control by CV. Bintang Bangunan Samarinda compared with the Economic Order Quantity (EOQ) method.The Economic Order Quantity (EOQ) research method helps control company inventory in determining orders, safety stock, reorder points, maximum inventory and saves total inventory costs.The results of the study show that the company's inventory control still has deficiencies and excesses, so that the company's method is not optimal. By using the Economic Order Quantity (EOQ) method, you can find out how many optimal orders can save the total cost of inventory, know the amount of safety stock, know when the company has to place an order again, maximum inventory. Anticipate shortages and excess inventory so as to optimize cement inventory control in the company

    ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN AGRICULTURE YANG TERDAFTAR DI BEI PERIODE 2015-2018

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    Policies related to the capital structure to meet the company's operational activities as an effort to develop business in the midst of increasingly competitive business competition are very important, because it relates to the company's goals, one of which concerns the interests of shareholders because it relates to the magnitude of the risk borne by the shareholders and the magnitude of the desired rate of return. This study is intended to examine how the effect of profitability, firm size, sales growth, asset structure and liquidity on the capital structure of Agriculture companies listed on the Indonesia Stock Exchange in 2015-2018. The results show that profitability has a negative and significant effect on Capital Structure, which means an increase in profitability significantly reduces the capital structure of Agriculture companies listed on the IDX for the 2015-2018 period. Meanwhile, company size, sales growth, asset structure and liquidity have a insignificant effect on the capital structure of Agriculture companies listed on the IDX for the 2015-2018 period. Investors should pay attention to the profitability of Agriculture companies because of its significant influence on the capital structure, so that it can be taken into consideration in assessing the company's risk from its capital structure. On the other hand, investors can ignore company size, sales growth, asset structure and liquidity of Agriculture companies because of their insignificant effect on capital structure, so they cannot be taken into consideration in assessing company risk from its capital structure

    PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP NET PROFIT MARGIN PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI TAHUN 2018-2021

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    The purpose of this study aims to determine the Net Profit Margin of Pharmaceutical companies listed on the Indonesia Stock Exchange as measured by Cash Turnover, Account Receivable Turnover in 2018-2021. The grand theories used are management accounting, financial statements, cash turnover, account receivable, net profit margin.The type of  research used is quantitative research obtained from secondary data. With purposive sampling as a sampling method. The data analysis technique in this research is using  panel data with the help of the statistical computer application program Eviews.  The results of this study indicate: 1) Cash turnover has a positive and significant effect on Net Profit Margin. 2) Accounts Receivable Turnover has a positive and significant effect on Net Profit Margin. 3) Cash turnover accounts receivable turnover together have a positive and significant impact on net profit margin

    ANALISIS PERBANDINGAN RESIKO DAN PENGEMBALIAN SAHAM KONVENSIONAL DAN SAHAM SYARIAH PADA INDEKS SAHAM LQ 45

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    The purpose of this study is to compare the level of risk and rate of return for conventional and sharia stocks whether there is a difference or not in the LQ 45 Stock Index in 2019-2020.            The basic theory used in this research is Financial Management which includes the Capital Market and Stocks. This type of research is quantitative research, with the data used is secondary data which is LQ 45 Stock Index data. The analytical tool used is Statistical Analysis, namely paired sample t test.            The result of the discussion of this study is that the hypothesis proposed by the researcher is rejected, because from the results of statistical analysis tests there is no significant difference between the returns of sharia shares and conventional shares, and the risk of sharia and conventional shares, this is evidenced by the probability value (sig-t) of 0.141 > 0.05 and 0.232 > 0.05

    ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DI KOTA SAMARINDA (Studi Kasus Pada Kantor Samsat Kota Samarinda Tahun 2020)

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    Taxes in essence not only function as a source of state finance( Budgetfair) butlalso have a broader fuction which means tah the tax can be used as a tool to reguleate and implement state policies in the economic and social fields.Nevertheless the main tax fuction is the sourance of state revenues most of it is influenced and fulfilled from the tax sector,namerly motor vehicle tax and the cost of returning the name of motor vehcicle.The purpose of this study was to determine the effect of tax knowledge socialization of taxtion and tax witnesses on taxpayer complaince in paying motor vehciel taxes in Samarinda City.The recserencch metho that will be used cosists of several elements,including the type of data collection,the details of the data needed and data collection techniques.The data in this study was obtained by distributing questionnnaires to 100 samples of motor vehicle taxepayers registeredat the SAMSAT Samarinda Joint Office using the comenience method beside technicial analysis.The data used in this study is multiple linier regression.Based on the results of the analysis ,it can be seen that Tax Knowledge,Tax Socialization,and Tax Sactions affect the serverity of taxpayers at the Joint Office of SAMSAT Samarind

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