1228 research outputs found

    ANALISIS KINERJA KEUANGAN PADA PT. HANJAYA MANDALA SAMPOERNA TBK DALAM MASA PANDEMI COVID 19

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    The purpose of this study was to analyze the company's performance in terms of the ratio of liquidity, solvency and profitability at the company PT. Hanjaya Mandala Sampoerna Tbk for the period 2019-2020.The theoretical basis used in this research is financial management, especially liquidity, solvency and profitability ratios. The analytical tools used are current ratio, quick ratio, debt to assets ratio, debt to equity ratio, return on assets and return on equity.The results of research on the financial performance of PT. Hanjaya Mandala Sampoerna Tbk in 2020 compared to 2019 in terms of the liquidity ratio, the current ratio has decreased, the decline was due to a decrease in current assets and an increase in short-term debt. Financial, the liquidity ratio, the quick ratio has decreased. The decrease was due to a decrease in current assets without taking into account inventories and an increase in short-term debt. the solvency ratio, the debt to asset ratio has decreased. The decrease was due to a decrease in total assets and an increase in total debt. the debt to equity ratio solvency has decreased. The decline was caused by a decrease in total equity and an increase in total debt. profitability ratios, return on assets has decreased. The decline occurred in net income and total assets, the profitability ratio return on equity has decreased. The decline occurred in net income and total equit

    PENGARUH RETURN ON ASSETS (ROA), EARNING PER SHARE (EPS), DAN PRICE EARNING RATIO (PER) TEHADAP HARGA SAHAM PADA PERUSAHAAN KOSMETIK DAN BARANG KEPERLUAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2015-2020

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    Penelitian ini bertujuan adalah untuk mengetahui dan menanalisis pengaruh (1) Return On Assets (ROA) berpengaruh signifikan terhadap harga saham Perusahaan Kosmetik dan Barang Keperluan Rumah Tangga yang terdaftar di Bursa Efek Indonesia (2) Earning Per Share (EPS) berpengaruh signifikan terhadap harga saham Perusahaan Kosmetik dan Barang Keperluan Rumah Tangga yang terdaftar di Bursa Efek Indonesia (3) Price Earning Ratio (PER) berpengaruh signifikan terhadap harga saham Perusahaan Kosmetik dan Barang Keperluan Rumah Tangga yang terdaftar di Bursa Efek Indonesia (4) Return On Assets (ROA), Earning Per Share (EPS), dan Price Earning Ratio (PER) secara bersama-sama berpengaruh signifikan terhadap harga saham Perusahaan Kosmetik dan Barang Keperluan Rumah Tangga yang terdaftar di Bursa Efek Indonesia. Dasar teori yang digunakan dalam penelitian ini adalah manajemen keuangan khususnya Return On Asset, Eraning Per Share, Price Earning Ratio dan harga saham. Alat analisis yang digunakan dalam penelitian ini adalah Regresi Linier Berganda.            Hasil penelitian ini adalah menunjukkan bahwa (1) Return On Assets (ROA) berpengaruh positif signifikan terhadap harga saham (2) Earning Per Share (EPS) berpengaruh positif signifikan terhadap harga saham (3) Price Earning Ratio (PER) berpengaruh positif tidak signifikan terhadap harga saham. (4) Return On Assets (ROA), Earning Per Share (EPS), dan Price Earning Ratio (PER) secara bersama-sama berpengaruh positif signifikan terhadap harga saham Perusahaan Kosmetik dan Barang Keperluan Rumah Tangga yang terdaftar di Bursa Efek Indonesi

    Analisis Efektivitas Penagihan Piutang Di (PERUMDAM) Tirta Kencana Samarinda

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    The purpose of this study was to determine and analyze the level of Receivable Turnover at the Regional Public Water Company (PERUMDAM) Tirta Kencana Samarinda from 2019 to 2020, as well as to determine and analyze the average collection of receivables from the Regional Public Drinking Water Company (PERUMDAM) Tirta Kencana. Samarinda in 2019 to 2020.The theoretical basis of this research consists of financial management, collection of accounts receivable, and management of accounts receivable. The data collection technique was carried out using secondary data taken from financial statement data at the Regional Public Water Company (PERUMDAM) Tirta Kencana Samarinda. The analysis tool of this study used financial ratio analysis of receivable turnover and average collection period.The results of this study can be concluded that the Regional Public Water Company (PERUMDAM) Tirta Kencana Samarinda seen from the receivables turnover ratio in 2019-2020 has increased, as well as the assessment of the financial performance of the Regional Public Water Company (PERUMDAM) Tirta Kencana Samarinda seen from the average the average collection of receivables in 2019-2020 has decreased, although the receivables turnover has increased but the company has not been effective in managing its receivables. This is evidenced by the fact that the receivable turnover during 2019 to 2020 has not reached the standard value set by the company, which is 18 times, and the average collection of receivables into cash that occurs at PERUMDAM is not in accordance with the standards for collecting receivables set by PERUMDAM. that is more than 20 day

    Analisis Persepsi Konsumen Antara Barbershop dan Pangkas Rambut Biasa (Studi Kasus pada Bejo Barbershop di Samarinda)

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    Agung Tri Wahyudi: Analisis Persepsi Konsumen Antara Barbershop dan Pangkas Rambut Biasa (Studi Kasus pada Bejo Barbershop di Samarinda). Di bawah bimbingan Ibu Mardiana sebagai dosen pembimbing I dan Ibu Nurfitriani sebagai dosen pembimbing II.Tujuan penelitian ini adalah untuk mengetahui kehandalan, daya tanggap, empati, bukti fisik, harga, promosi, dan experiential marketing terhadap persepsi konsumen mencukur di Barbershop dan Pangkas Rambut Biasa. Teori yang digunakan dalam penelitian ini adalah perilaku konsumen, kualitas pelayanan, harga, promosi, experiential marketing, persepsi konsumen. Penelitian ini dilakukan pada pelanggan di Bejo Barbershop dengan sampel sebanyak 100 responden dengan metode purposive sampling. Pengumpulan data dengan penyebaran kuesioner secara offline dengan menggunakan skala likert untuk mengukur setiap indikator. Teknik analisis yang digunakan adalah analisis uji beda t-test.Hasil penelitian ini menunjukkan bahwa nilai beda t-test variabel kehandalan terdapat perbedaan persepsi konsumen antara Barbershop dan Pangkas Rambut Biasa, variabel daya tanggap terdapat perbedaan persepsi konsumen antara Barbershop dan Pangkas Rambut Biasa, variabel empati terdapat perbedaan persepsi konsumen antara Barbershop dan Pangkas Rambut Biasa, variabel bukti fisik terdapat perbedaan persepsi konsumen antara Barbershop dan Pangkas Rambut Biasa, variabel harga tidak terdapat perbedaan persepsi konsumen antara Barbershop dan Pangkas Rambut Biasa, variabel experiential marketing terdapat perbedaan antara persepsi konsumen Barbershop dan Pangkas Rambut Bias

    ANALISIS PENERAPAN E-FAKTUR DALAM PEMBUATAN FAKTUR PAJAK DAN PELAPORAN SPT MASA PPN PADA PT. SURYA PUTRA TEKNIK SAMARINDA

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    This study aims to determine and analyze the suitability of the calculation of Value Added Tax (VAT) conducted by PT. Surya Putra Teknik Samarinda with the regulations of Law Number 1 Year 2012. The formulation of the problem in this research is whether the calculation, deposit & reporting of Value Added Tax (VAT) is carried out by PT. Surya Putra Teknik is in accordance with the regulations of Law Number 1 Year 2012.The theory used in this research is financial management, the hypothesis put forward is the calculation. deposit & reporting in PT. Surya Putra Teknik is in accordance with the regulations of Law Number 1 Year 2012. The analytical tool used in this research a comparative method, which is to compare the results of value added tax calculations based on PT. Surya Putra Teknik Samarinda.The results showed that PT. Surya Putra Teknik Samarinda in calculation, deposit & reporting is in accordance with the regulations of Law Number 1 Year 2012.

    PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG DAN LEVERAGE TERHADAP PERTUMBUHAN LABA PADA SEKTOR MANUFAKTUR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019

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    Dwi Cahyo Mustaqim under the guidance of Mrs. Titin Ruliana as mentor I and Mr. EY Suharyono as mentor II.The goal of this study is to know that there is a significant impact of inventory turn over, receivable turn over and leverage on profit growth in textile and apparel companies listed on the Indonesia Stock Exchange between 2017 and 2019. The documentation method was used in this study to gather and record data relating to the research variable, in this case the company's Annual Financial Report for the textile and garment industry on the Indonesia Stock Exchange throughout the research period of 2019-2020.Financial ratios are an analytical technique used by researchers: Inventory turnover is calculated by dividing sales by inventory. Credit sales are split by average receivables to calculate accounts receivable turnover. The debt-to-equity ratio, which is calculated by dividing total debt by total equity, is a proxy for leverage. Profit growth ratio is the ratio utilized. This ratio is used to assess a company's ability to raise net income from the prior year to the current year. After calculating financial ratios, the SPSS statistical test is conducted using the sample t test and sample f test, which are used to test three paired samples to see if they have a positive and significant effect. According to the findings of the study on the effect of accounts receivable turnover, inventory turnover, and leverage on profit growth, the calculation using financial ratios, sample t test, and test sample f, there is no positive and significant effect on profit growth. As a result, all hypotheses are ruled ou

    FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KOTA SAMARINDA

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    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 compliance

    ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN MODEL ALTMAN Z-SCORE MODIFIKASI PADA PT.WASKITA KARYA TBK PERIODE 2016-2020

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    Financial Distress is a condition where the company experiences a decline in financial performance and difficulties in paying debt before going bankrupt. PT. Waskita Karya Tbk as a state-owned construction company also experienced several obstacles, such as the company's profits and revenues that fluctuated, the number of liabilities/debts fluctuated.. Seeing the importance of detecting financial distress as early as possible, the authors are interested in conducting research.The purpose of this study was to find out and analyze financial distress at the company PT. Waskita Karya Tbk using the Altman Z-Score model. The analytical tool used is Altman Z-Score Modification with the formula Z= 6.56 X1 + 3.26 X2 + 6.72 X3 + 1.05 X4 with indicators X1 = Net Working to Total Assets, X2 = Retained Earnings to Total Assets , X3=Earnings Before Interest and Taxes to Total Assets and X4= Book Value Equity to Total Liabilty.The results of the study concluded that PT. Waskita Karya Tbk for the period 2016, 2017, 2018, 2019 and 2020 stated, that the company is included in the grey zone and dangerous zone, which means the company is experiencing financial distress. The conclusion of the research stated that the hypothesis was accepted.

    Pengaruh Beta Saham dan Tingkat Suku Bunga SBI Terhadap Return Saham LQ 45 Periode 2019-2020

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    This study aims to: 1). To find out and analyze the effect of stock beta on stock returns in LQ45 companies. 2). To find out and analyze the SBI interest rate on stock returns in LQ45 companies. 3) To find out and analyze the effect of stock beta and SBI interest rate simultaneously on stock returns in LQ45 companies.             This study uses regression analysis techniques to test the data. The sampling technique used is purposive sampling, with the following criteria: 1. LQ 45 index companies listed on the 2019-2020 stock exchange, 2. Companies that are periodically consistent in the LQ 45 index during 2019-2020. Based on these criteria obtained as many as 35 companies.            Results based on the research shows that beta stocks have a significant effect on stock returns, SBI interest rates have no significant effect on returns, beta stocks and SBI interest rates simultaneously have a significant effect on stock returns

    PENGARUH TINGKAT SUKU BUNGA BI, NILAI KURS USD, DAN TINGKAT INFLASI TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG)

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    DEDY NOOR SYAHRANI: Influence of BI Interest Rate, USD Exchange Rate, and Inflation on the Compsite Stock Price Index (CSPI) for January 2014 - February 2019 period under the guidance of Mr. H. Eddy Soegiarto as Advisor I and Mrs. Beatrix Tandirerung as supervisor II.This research was conducted to determine the effect of the BI interest rate, the exchange rate of the rupiah against the USD, and inflation on the Composite Stock Price Index (CSPI) on January 2014 to February 2019 period, because the BI interest rate, the exchange rate of USD, and inflation always have an impact on CPSI movements.               On this research, we used population all of BI interest rate data, USD exchange rates, inflation and CSPI listed on the official website of Bank Indonesia. While the sample selection are using purposive sampling method. The are 62 samples data from January 2014 to February 2019. The data obtained are secondary data. Classical Assumptions Testing used in this study are the Residual Normality Test, Multicollinearity Test, Heteroskedasticity Test, and Autocorrelation Test. While hypothesis in this case was resolved by using Multiple Linear regression analysis techniques.             The results research indicate that the BI interest rate, USD exchange rate, and inflation have a significant effect well mannered by simultaneous or partial section on the CPSI in January 2014 - February 2019 period. This means that the three variables in this study can be used as a proposition to estimate the CPSI periodically. The conclusion of this study showed that if the BI interest rate and inflation increase, the CSPI will also increase. Meanwhile, if the USD exchange rate increases then it will decrease the CSP

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