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ANALISIS FAKTOR-FAKTOR PENYEBAB TERJADINYA KREDIT MACET DALAM PEMBERIAN KREDIT PERUMAHAN PADA PT. BANK RAKYAT INDONESIA (Persero) Tbk KANTOR CABANG SAMARINDA 1
This study aims to analyze the factors that influence Non Performing Loans at PT. Bank Rakyat Indonesia (Persero) Tbk Samarinda Branch Office 1 with the following problems: independent variables used in this study include Character, Capacity, Capital, Collateral and Condition, while the dependent variable used is Non Performing Loans. Where the hypothesis in this study explains that the Character, Capacity, Capital, Collateral and Condition variables have a significant effect on Non Performing Loans.The method used in this research is descriptive method. From 210 debtor populations that were realized in 2016-2017, there were 47 samples of debtors who experienced Non Performing Loans. Before conducting data analysis techniques, the validity and reliability tests of the questionnaire given to the respondents were first carried out. Before conducting data analysis techniques, first assumptions are tested. Hypothesis testing uses multiple linear regression test by performing the F test and t test.The results showed that: 1) Character variable had a significant effect partially on Non Performing Loans, 2) Capacity variable had a significant effect partially on Non Performing Loans, 3) Capital variable had a significant effect partially on Non Performing Loans, 4) Collateral variable had a partially significant effect on Non Performing Loans, 5) Condition variables do not have a significant effect partially on Non Performing Loans, 6) Character, Capacity, Capital, Collateral and Condition variables have a significant effect simultaneously on Non Performing Loans
PENGARUH BRAND IDENTITY DAN BRAND POSITIONING TERHADAP PEMBENTUKAN BRAND IMAGE DAN SIKAP PADA PRODUK GERY GARUDA FOOD DI SAMARINDA
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh brand identity dan brand positioning terhadap pembentukan brand image, pengaruh brand identity dan brand positioning terhadap pembentukan brand image dan pengaruh sikap terhadap pembentukan brand image. Dasar teori manajemen pemasaran dengan menggunakan alat analisis regresi linier berganda. Populasi penelitian ini adalah jumlah penduduk Kota Samarinda pada tahun 2017 berjumlah 812.597 orang, dengan sampel 100 responden. Berdasarkan hasil analisis dan pembahasan adanya pengaruh simultan antara brand identity dan brand positioning terhadap brand image pada Produk Gery Garuda Food di Samarinda. Sesuai uji t menunjukkan bahwa nilai signifikasi brand identity (X1) adalah 0,000 t tabel (1,660) pada α = 0,05 maka brand identity berpengaruh signifikan dan positif terhadap pembentukan brand image pada produk Gery Garuda Food di Samarinda, yang berarti hipotesis pertama diterima. Nilai signifikasi brand positioning (X2) adalah 0,001 t tabel (1,660) pada α = 0,05 maka brand positioning berpengaruh signifikan dan positif terhadap pembentukan brand image pada produk Gery Garuda Food di Samarinda, yang berarti hipotesis kedua diterima
PENGARUH BIAYA TRANSAKSI (TRANSACTION COST), NILAI PASAR (MARKET VALUE) DAN LABA PERLEMBAR SAHAM TERHADAP HOLDING PERIOD SAHAM LQ-45 DI BEI PERIODE 2018 - 2020
this research aims to analyze whether there is an effect on transaction costs, market value, and earnings per share partially or on holding period shares in companies that belong to the LQ-45 group on the Indonesia Stock Exchange. The research period used is from 2018-2020.Sampling techniques used are purposive sampling, with criteria: 1. Companies that have been included in the LQ-45 group on the Indonesia Stock Exchange consecutively from 2018 – 2020, 2. Companies that issue financial statements as of December 31 from 2018 to 2020, 3. Selected companies have the availability of data needed during the period 2018-202
ANALISIS PERBEDAAN HARGA SAHAM INDEKS LQ45 BURSA EFEK INDONESIA SEBELUM PANDEMI COVID 19 DAN SELAMA PANDEMI COVID 19
This study aims to determine and analyze the difference in stock prices of the LQ45 index of the Indonesia Stock Exchange before the Covid 19 pandemic period (17 January – 28 February 2020) and during the Covid 19 pandemic period (2 March – 15 April 2020).The sampling technique used is purposive sampling, with the following criteria: 1. LQ45 companies listed on the Indonesia Stock Exchange before the Covid 19 pandemic period (17 January – 28 February 2020) and during the Covid 19 pandemic period (2 March 2020 – 15 April 2020), 2. The companies used in this study are companies listed on the LQ45 index before the Covid 19 pandemic period (17 January – 28 February 2020) and during the Covid 19 pandemic period (2 March – 15 April 2020). Based on these criteria, a sample of 42 companies was obtained. The analytical tool used is the Paired Sample T Test which is used to test the hypothesis to find out the significant difference in the stock price of the LQ45 index of the Indonesia Stock Exchange before the Covid-19 pandemic for the period (17 January – 28 February 2020) and during the Covid 19 pandemic period (2 March). – April 15, 2020).Based on the results of the study, it shows that there is a significant difference to the stock price of the LQ45 index of the Indonesia Stock Exchange before the Covid 19 pandemic period (17 January – 28 February 2020) and during the Covid 19 pandemic period (2 March – 15 April 202
FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KOTA SAMARINDA
Local tax is the contribution of taxpayers to the area stipulated by individuals or entities that are forcing based on the law by not getting a direct reward and used for regional needs for the greatest prosperity of the people.The purpose of this study was to determine and analyze the influence of the attitude of taxpayers, taxpayer awareness and taxpayer tax knowledge on tax compliance of land and building taxpayers in Samarinda City. The formulation of the problem of this study is whether the attitude of taxpayers, taxpayer awareness and tax knowledge of land and building tax has an effect on the compliance of land taxpayers and buildings in Samarinda City. The study was conducted by distributing questionnaires directly to taxpayers registered with the Regional Revenue Agency of Samarinda City. The hypothesis of this study is "H0 is accepted and H1 is rejected if the tcount 0.05 and H0 is rejected and H1 is accepted if the tcount > ttable or if the Sig. <0.05.Based on the results of the study indicate that the attitude of taxpayers has a significant effect on compliance with taxpayers, then the second variable, namely taxpayer awareness has a significant influence on taxpayer compliance and the third variable, namely taxpayer knowledge of taxpayers also has a significant effect on taxpayer complianc
ANALISIS COMPARATIF PROFITABILITAS PT ASTRA INTERNATIONAL TBK SEBELUM DAN SELAMA PANDEMI COVID-19
Every company always needs adequate financial performance to find out whether the company's financial condition is good or bad, especially regarding profitability during the Covid 19 pandemic, if the implementation of financial performance is not done properly there will be imbalances so that the company eventually goes bankrupt. The purpose of this thesis research is to determine and analyze the profitability of PT. Astra International Tbk Before and During the Covid-19 Pandemic. On the basis of the theory of profitability in determining the results of calculations. Researchers conducted a comparative analysis of profitability at PT. Astra International Tbk using analytical techniques, namely by comparing the profitability ratio before the COVID-19 pandemic with the profitability ratio during the COVID-19 pandemic using the variables Retrun On Assets, Retrun On Equity, and Net Profit Margin. The result of the research states that the comparative analysis of the profitability of PT. Astra International Tbk before and during the COVID-19 pandemic experienced an increase in profits in the 3rd quarter compared to the 1st and 2nd quarters of 2020. Based on the above, it can be seen that the hypothesis proposed by the researchers was rejected, because the profitability of PT Astra International Tbk increased during the Covid 19 pandemic
ANALISIS KELAYAKAN INVESTASI USAHA BENGKEL “SPEEDSHOP” DI SAMARINDA
This study aims to determine and analyze the feasibility of a "Speedshop" Workshop business investment which is reviewed based on the Payback Period (PP), Net Present Value (NPV), and Profitibility Index (PI) methods. The analytical tool used in this study is an investment feasibility analysis using Payback Period (PP), Net Present Value (NPV), and Profitibility Index (PI) methods and hypothesis testing is based on the criteria of each method. The analysis shows that the payback period of the "Speedshop" Workshop business is smaller than the investment return target set by Mr. Suhang, so it can be concluded that the investment project is feasible. Based on the results of the analysis that has been done, it can be seen that the Net Present Value is positive so that the investment project is concluded to be feasible. The results of the subsequent analysis showed a Profitability Index greater than 1 (PI> 1), so it can be concluded that the investment project is feasible. The results of this analysis indicate that the investment planned by Mr. Suhang is feasible to be carried out with the assumption that the projected income is in accordance with the predetermined, and operational costs are in accordance with the estimates made. Mr. Suhang projected more revenue from light modification services, because even though light modification services generate smaller revenues compared to projections of income from heavy modifications, it is expected to reach more consumers. This shows that even though the planned business is only based on a hobby background, if it is done well and planned it will produce beneficial results.
ANALISIS PENERAPAN PENGELOLAAN KEUANGAN DANA DESA BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMOR 20 TAHUN 2018 PADA KAMPUNG JENGAN DANUM KECAMATAN DAMAI KABUPATEN KUTAI BARAT
The purpose of this study is to determine and analyze the suitability of planning, implementation, administration, reporting and accountability for village fund management in the village of Jengan Danum with the regulation of the minister of home affairs number 20 of 2018.The theory used in this study is public sector accounting where public accounting is a technical mechanism, accounting information tools applied to management of public funds, information for both the government as management and public information tools. The analytical tool used is a comparison table, namely a comparison table for planning, implementation, administration, reporting and accountability based on the Minister of Home Affairs Regulation Number 20 of 2018 with its application to village of Jengan Danum and conclusions will be made using the formula from Dean J Champion.The results of the analysis found can be seen that the village financial management planning in village of Jengan Danum shows a percentage of 75% so that it is in accordance with the Minister of Home Affairs Regulation Number 20 of 2018 and the first hypothesis is accepted, the implementation of village financial management in village of Jengan Danum shows a percentage of 43% so that it is not in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018 and the second hypothesis is rejected, the administration of village financial management in village of Jengan Danum shows 72% so that it is in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018 and the third hypothesis is accepted, reporting on village financial management in village of Jengan Danum shows a percentage of 34% so it is not in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018 and the fourth hypothesis is rejected and the accountability of village financial management in village of Jengan Danum shows a percentage of 40% so it is not as appropriate. ai with the Minister of Home Affairs Regulation Number 20 of 2018 and the fifth hypothesis is rejecte
ANALISIS RASIO PROFITABILITAS UNTUK MENGUKUR KINERJA KEUANGAN PT TIMAH Tbk SEBELUM PANDEMI COVID-19 DAN SELAMA MASA PANDEMI COVID-19 TAHUN 2019-2020
The purpose of this study is to analyze, and assess financial performance in terms of profitability ratio analysis on Return On Assets, Return On Equity, Net Profit Margin and Gross Profit Margin at PT Timah from 2019 to 2020. This study uses a descriptive approach, which is a study that only compiles collecting, clarifying, and interprets data in order to fulfill a clear picture of the problem under study. The theoretical basis used is the theoretical basis concerning financial accounting, financial performance and profitability ratios. The analytical tool used in profitability ratio analysis consists of Return On Assets, Return On Equity, Net Profit Margin, Gross Profit Margin. The results of the analysis presented can be seen that the financial performance of PT Timah in terms of profitability ratios on Return On Assets shows poor financial performance because the company is less able to maximize large assets effectively and efficiently to generate maximum profit. Then the financial performance on Return On Equity is still below the standard average, this is due to the high costs incurred by the company so that large capital is not able to generate maximum profit. The Net Profit Margin generated by the company also shows poor performance, this means that the net profit obtained does not show a profit, on the contrary it results in a loss for the company. And financial performance on Gross Profit Margin also shows poor performance, where the company is less able to maximize profit before interest and taxes from sales due to the high costs incurred by the compan
ANALISIS RISK BASED CAPITAL UNTUK MENILAI KINERJA KEUANGAN PADA PT LIPPO GENERAL INSURANCE TBK TAHUN 2014 - 2018
The development of insurance services makes incsurance an important pillar in finance, therefore the government has set health requirements set out in kepmen number 424/kmk.06/2003 Concerning Financial Healt of Insurance Companies and Reasurance Companies. The determined health leads to the level of solvency of insurance and reasurance companies calculated by Risk Based Capital method, which means that each insurance company and reasurance company must meet the level of solvency of at least 120% from the risk of loss tha may arise as a result of deviations in wealth and liability management. This study aims to analyze Risk Based Capital to assess the financial performance of PT Lippo General Insurance Tbk in 2014 – 2018.The basic theory in this research is financial management that focuses on the Risk Based Capital method as measured by the solvency ratio (dept to assets ratio). This research was conducted on the balance sheet of PT Lippo General Insurance Tbk.The analytical tool used in the solvency ratio (dept to assets ratio) and the Risk Based Capital method based on kepmen number 424/kmk.06/2003. The data required is 5 years, namely in 2014, 2015, 2016, 2017, and 2018 data was obtained from Bursa Efek Indonesia.The result of this study indicated tha PT Lippo General Insurance Tbk has the ability to cover its liabilities very well, as seen from the balance sheet, the number of customers, investment and obligation that must be fulfilled by the company for five years illustrates that the number of assets and liabilities changes every year. This can be proven by the writer using debt to assets ratio anaylis and Risk Based Capital to assess the financial performance of PT Lippo General Insurance Tbk from 2014, 2015, 2016, 2017, and 2018 which is very good and is far above the minimum solvency level limit stipulated by the government in kepmen number 424/kmk.06/2003 which is 120%