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ANALISIS KINERJA KEUANGAN PADA PADA PT. SURYA BIRU MURNI ACCETYLENE SAMARINDA
Get PDFDwi Putri Purwasri Sukamto: Analisis Kinerja Keuangan Pada PT. Surya Biru Murni Accetylene Samarinda.The company is always trying to improve the company's financial performance in order to get a profit or profit, in 2015 the company generated a profit of Rp. 6,819,373,114,- while in 2016 experienced a profit loss of Rp. 5,666,497,170,- which was caused by Indonesia's macro economy at the time of decline, and in 2017 it increased by Rp. 7.473496.132,-. The purpose of doing research is to determine the company's financial performance at PT. Surya Biru Murni Accetylene Samarinda in the period of 2015-2017 in terms of Financial Ratios namely Liquidity, Solvency, and Profitability.The data analysis technique used is financial ratio analysis in terms of Liquidity (Current ratio), Solvency (Debt to Equity Ratio), Profitability (Return On Investment).The results of financial performance research at PT. Surya Biru Murni Accetylene Samarinda as measured by the Current ratio for the 2015-2016 period has decreased in performance and in the 2016-2017 period it has also decreased in performance. However, the company is still able to pay off the company's debt. Performance as measured by the Debt to Equity Ratio for the 2015-2016 period has increased and for the 2016-2017 period it has decreased. This company has not been able to manage existing finances and shows that the company's capital cannot be sufficient to guarantee the debt given by creditors so that the company is in a bad condition. Furthermore, in the 2015-2017 period it experienced an increase, as measured by Return On Investment in the 2015-2016 period, an increase in performance and in the 2016-2017 period also improved performance so that the company can be said to be in a good position
ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN KEUANGAN DANA DESA DI DESA GAS ALAM BADAK 1 KECAMATAN MUARA BADAK TAHUN 2018
Get PDFRatna Purnamasari, 2019. Samarinda University Faculty of Economics, August 17, 1945. Effectiveness and Efficiency Analysis of Financial Management of Village Funds in Badak Natural Gas Village 1 Muara Badak District 2018. The Natural Rhinoceros Gas Village 1 has in fact delayed the transfer of budget funds from the Center to the Village account, which has made the Village fund financial management less effective. This study aims to analyze the level of effectiveness and processing efficiency of the Badak 1 Natural Gas Village Fund in Muara Badak District in 2018. The theory of this research is Public Sector Accounting which focuses on analyzing regional financial statements using the Effectiveness formula and Efficiency formula. The analytical tool used in this study is to use the Effectiveness and Efficiency formula. The research data needed is 1 year in 2018. The analytical tool used in this study is a comparative analysis where this method uses the effectiveness formula by comparing the realization of revenue with the revenue target and also using the efficiency formula by comparing the costs incurred by the government with the realization of revenue receipts The results of this study indicate: 1.) The level of effectiveness of Village Funds in the Village of Natural Gas Badak 1 Sub-District of Muara Badak, measured by the ratio of the Realization of Revenue Revenues to Target Revenues, shows that the Village Fund financial management in 2018 is categorized as quite effective at 99.78%. The effectiveness of the Village Fund in 2018 is still quite effective because the village government has not been optimal in carrying out its activities, thus the hypothesis was declared rejected. 2.) The efficiency of the Village Funds in the Village of Natural Gas Badak 1 Sub-District of Muara Badak, measured by the ratio of the ratio of Revenue Costs to Realization of Revenue, shows that the Village Fund financial management in 2018 is in the inefficient category of 100.45%. efficient is <40% which according to researchers of Village Fund Financial Management does not detect expectations, thus the hypothesis is rejected
Analisis Kinerja Keuangan PT Sepatu Bata Tbk. Periode 2015-2017
Get PDFThis study aims to determine the financial performance of PT Sepatu Bata Tbk. The 2015-2017 period in terms of profitability ratios (Return on Assets and Returns on Equity), solvency ratios (Debt to Equity Ratio and Debt to Asset Ratio).The analytical tool used is the ratio of profitability measured from Return on Assets and Return on Equity, solvency ratios measured from Debt to Equity Ratio and Debt to Asset Ratio. The data required is 3 years, namely 2015-2017.Based on the research results obtained that the Financial Performance of PT Sepatu Bata Tbk. experienced a decrease in terms of the decrease in the ratio of rentability (Return on Assets) in the 2015-2016 period, while the Financial Performance of PT Sepatu Bata Tbk experienced an increase in terms of the increase in the profitability ratio in the 2016-2017 period.The Financial Performance of PT Sepatu Bata Tbk has decreased in terms of decreasing profitability ratios (Return on Equity) in the 2015-2016 period, while the Financial Performance of PT Sepatu Bata Tbk has increased in terms of the increase in profitability ratios (Return on Equity) in the 2016-2017 period. The financial performance of PT Sepatu Bata Tbk. decreased in terms of the solvency ratio (Debt to Equity Ratio), which is indicated by the increase in the ratio (Debt to Equity Ratio) in the 2015-2016 period, while the financial performance of PT Sepatu Bata Tbk. experiencing an increase in terms of the solvency ratio (Debt to Equity Ratio), which is indicated by the falling ratio (Debt to Equity Ratio) in the 2016-2017 period. The financial performance of PT Sepatu Bata Tbk. experienced a decrease in terms of the solvency ratio (Debt to Asset Ratio), which is indicated by the increase in the ratio (Debt to Asset Ratio) in the 2015-2016 period, while the financial performance of PT Sepatu Bata Tbk. experienced an increase in terms of the solvency ratio (Debt to Asset Ratio), which is indicated by the decrease in the ratio (Debt to Asset Ratio) in the 2016-2017 perio
Analisis Kinerja Keuangan Dinilai Dari Rasio Profitabilitas Dan Solvabilitas (Pada Perusahaan Food & Beverages Yang Listing Di BEI Tahun 2015-2019)
Get PDFPenelitian ini bertujuan untuk mengetahui peningkatan kinerja keuangan perusahan ditinjau dari rasio profitabilitas dan mengetahui penurunan kinerja keuangan perusahan ditinjau dari rasio solvabilitas pada Perusahaan Food & Beverages yang Listing Di BEI Tahun 2015-2019.Metode penelitian yang digunakan pada penelitian ini adalah statistik deskriptif dengan melihat penurnan atau kenaikan tingkat rasio profitabilitas (Net Profit Margin, Return On Assets, dan Return On Equity) dan solvabilitas (Debt To Assets Ratio dan Debt To Equity Ratio) dengan sampel sebanyak 18 perusahaan dari 27 peruahaan. Hasil penelitian menunjukan bahwa kinerja keuangan perusahaan dinilai dari rasio profitabilitas mengalami penurunan dan berada di bawah standar rasio industri, sedangkan kinerja keuangan jika diukur melalui rasio solvabilitas mengalami penurunan dan berada di bawah standar rasio industri.Rasio profitabilitas memiliki kecenderungan menurun setiap tahunnya, hal ini diakibatkan oleh menurunnya laba perusahaan dan berdasarkan standar rasio industri, rasio profitabilitas perusahaan Food & Beverages selama 2015-2019 berada di bawah standar rasio industri,. Rasio solvabilitas mengalami kecenderungan menurun setiap tahunnya dan standar rasio industri perusahaan Food & Beverages tahun 2015-2019 berada dibawah standar rasio industri
Evaluasi Efektifitas Dan Efisiensi Anggaran Belanja (Studi Empiris Pada Kantor Pelayanan Pajak PratamaTenggarong Tahun 2016-2019)
Get PDFTujuan penulisan ini adalah untuk menganalisis Efektifitas dan Efisiensi anggaran belanja Kantor Pelayanan Pajak Pratama Tenggarong pada tahun 2016 sampai dengan 2019.Alat analisis yang digunakan dalam penelitian ini adalah pengukuran efektifitas dan pengukuran efisiensi. Pengukuran efektifitasdengan membandingkan antara realisasi anggaran yang telah digunakan dengan anggaran yang telah ditetapkan sedangkan untuk pengukuran efisiensi adalah perbandingan antara realisasi anggaran yang telah digunakan dengan realisasi pendapatan yang telah dicapai. Hasil pengukuran efektifitas didapatkan hasil bahwa pada tahun 2016 sampai dengan 2019 anggaran belanja Kantor Pelayanan Pajak Pratama Tenggarong sudah berjalan efektif, namun pada tahun 2017 mempunyai tingkat efektifitas yang paling rendah dan pada tahun 2019mempunyai tingkat efektifitas yang paling tinggi. Hasil pengukuran efisiensi didapatkan hasil bahwa pada tahun 2016 sampai dengan 2019 anggaran belanja Kantor Pelayanan Pajak Pratama Tenggarong sudah berjalan efisien, namun pada tahun 2018 mempunyai tingkat efisiensi yang paling rendah dan pada tahun 2016 mempunyai tingkat efisiensi yang paling tinggi. Pelaksanan anggaran belanja Kantor Pelayanan Pajak Pratama Tenggarong pada tahun 2016 sampai dengan 2019 sudah berjalan efektif dan efisien, akan tetapi Kantor Pelayanan Pajak Pratama Tenggarong harus tetap meningkatkan koordinasi seluruh seksi dalam melakukan pelaksanaan anggaran belanja dan melakukan monitoring dan evaluasi setiap triwulanny
ANALISIS RASIO LIKUIDITAS SEBAGAI ALAT PENILAIAN UNTUK MENGUKUR KINERA KEUANGAN PT PRODIA WIDYAHUSADA TBK PERIODE 2016-2018
Get PDFABSTRACTThe Hipotezise of research are 1) Financial Perform analize on likuidity ratio (Quick Ratio) of PT Prodia Widyahusada Tbk on Indonesia Stock Exchange years 2016-2018 increase 2) Financial Perform analize on likuidity ratio (Current Ratio) of PT Prodia Widyahusada Tbk on Indonesia Stock Exchange years 2016- 2018 increase. 3) Financial Perform analize on likuidity ratio (Cash Ratio) of PT Prodia Widyahusada on Indonesia Stock Exchange years 2016-2018 increase 4) Financial Perform analize on Likuidity ratio (Inventory Toward Equity Ratio) of PT Prodia Widyahusada Tbk on Indonesia Stock Exchange years 2016-2018 increase.The results of the financial ratio analysis show that: 1) Financial performance in terms of the Liquidity Ratio (Quick Ratio) of PT Prodia Widyahusada Tbk 2016-2017 has increased so the hypothesis is accepted, 2017- 2018 has decreased, so the hypothesis is rejected. 2) Financial performance in terms of the Liquidity Ratio (Current Ratio) of PT Prodia Widyahusada Tbk in 2016-2017 has increased so the hypothesis is accepted, 2017-2018 has decreased, so the hypothesis is rejected. 3) Financial performance in terms of the Liquidity Ratio (Cash Ratio) of PT Prodia Widyahusada Tbk in 2016-2018 has decreased, so the hypothesis is rejected. 4) Financial performance in terms of the Liquidity Ratio (Inventory toward equity) of PT Prodia Widyahusada Tbk in 2018-2020 has increased, so the hypothesis is accepted
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG PADA PT NIAGA RAYA SAMARINDA
Get PDFABSTRACTInventory of merchandise is a very important component in the operational activities of companies engaged in trade. Internal control system of inventory must be carried out in order to avoid any errors that occur due to human error (Human Error) in the case of wrong receipt, storage,expenditure, inventory calculation, it is necessary to have a physical check (stock taking) periodically, arranging inventory according to its type, and the division of functions and tasks for each section. The purpose of this thesis research is to get a clear picture of the internal control system of merchandise inventory implemented by the company. The author analyzes the internal control system of merchandise inventory at PT. Niaga Raya Samarinda with the Comparative Method (comparison), which compares the internal control system established by the company with the internal control system according to the literature and uses a flow chart. The interview process is also attached in the form of a questioner which means that according to the data using question and answer or interview with the relevant parts, namely the receipt and release of goods (1 person) and the warehouse (4 people).The results of the analysis mentioned the inventory accounting systems and procedures at PT. Niaga Raya Samarinda is good enough to meet good internal control supported by the results of the questioner of 37 question items with an answer score of 57.279% yes this means PT. Niaga Raya Samarinda is sufficient to meet the elements of a good internal control system. However, there are some things that need to be considered, namely physical inspection (stock taking) on a regular basis, the preparation of inventory according to its type, as well as the division of functions and tasks for each section. Based on the above it can be seen that the hypothesis proposed by the author is rejected, because the internal inventory control system implemented by the company has been implemented quite well
ANALISIS PERSEDIAAN TEPUNG BERAS ROSE BRAND PADA PT. SUNGAI BUDI DI SAMARINDA
Get PDFABSTRACTInventory is always needed by every company, both small and large companies. With the inventory procurement policy, it is hoped that the sales process can run smoothly. Without an inventory of merchandise, the company is faced with the risk that one day the company will not be able to meet consumer needs.This study aims to determine and analyze whether the supply of rice flour is optimal and the efficiency or not the cost of rice flour supplies at PT Sungai Budi Samarinda by raising the following problems:1. Has the control of 20 bks / dus @ 500gr rice flour supply at PT Sungai Budi been carried out efficiently? 2. Is the procurement of rice flour 20 bks / dus @ 500gr PT Sungai Budi carried out optimally?The theoretical basis used is management accounting which focuses on inventory control and inventory cost efficiency of rice flour.The research hypothesis is:1. There is an efficiency in inventory costs after using the EOQ method2. Determination of rose brand rice flour inventory by the EOQ method can overcome the shortage / excess inventory.The analytical tool used is EOQ (Economics Order Quantity), Determining Total Inventory Costs, (Safety Stock), (Reorder Points)The results showed that:1. There was an efficiency of inventory costs amounting to Rp 893,276,3792. The use of the EOQ method can help companies in determining the optimal inventory or which minimizes inventory costs
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2018
Get PDFThe problems in this study are as follows: (1) is the Debt to Equity ratio (DER), Net Profit Margin (NPM), Current Ratio (CR), Inventory Turnover (ITO) partially and simultaneously affecting the share price of the Automotive companies and components listed on the Indonesia Stock Exchange period 2013 – 2018. This research is conducted with the aim to know the influence of Debt to Equity Ratio (DER), Net Profit Margin (NPM), Current Ratio (CR) and Inventory Turn Over (ITO) to the price of shares in automotive companies and components listed on the stock Exchange Indonesia period 2013-2018. The method used for analyzing is a method of double linear regression analysis with the computerized program SPSS. The results of research analysis show that both NPM and ITO have significant effect on stock prices in automotive companies and components listed on the Indonesia Stock exchange period of 2013-2018 while DER and CR have no effect, Evidenced by the results of the significance value DER (0,329 > 0,05), NPM (0,12 0,05) and ITO (0,001 F tabel and of the significance value (6,161 > 2,51)
ANALISIS DU PONT SYSTEM UNTUK MENILAI KINERJA KEUANGAN PADA PT. INDOCEMENT TUNGGAL PRAKARSA TBK TAHUN 2014 - 2017
Get PDFOne of the strategies that can be taken by the and Du Pont System world business to expand its business is to Analize of Return On Equity Du Pont System. This research is intended to compare the performance of PT. Indocement Tunggal Prakarsa Tbk in the form of Return On Equity Du Pont System 2014-2017 Years. The results of financial ratio analysis and comparative analysis show that : Return On Equity (Du Pont System) show 2014 years until 2017 years are decrease. The result is Return On Equity 2014 years is 21,48%, 2015 Years are 18,22% , 2016 years are 14,77% and 2017 years are 7,59% is Decrease. The result concludes : That hypothesis is rejected then it means Return On Equity Du Pont System on PT. Indocement Tunggal Prakarsa Tbk From 2014 until 2017 years is decrease so hipotesis accepted. The Suggest are : 1) Company for enhance of financial for getting better. 2) For investor for return is for choice the company have Return On Eqiuty is positive not negative. 3) For Next research is the other measure Du Pont System