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ANALISIS PENILAIAN PERSEDIAAN UNTUK MENCAPAI LABA OPTIMAL PADA PT. TITIAN GAS
Get PDFThe purpose of this study is to determine the inventory valuation calculation using the FIFO method, to determine the inventory valuation calculation using the Weighted Average method and to find out which method produces a more optimal profit using the FIFO method or the Weighted Average method.The theoretical basis used in this research is cost accounting which focuses on the calculation of LPG inventory valuation at PT. Titian Gas. The hypothesis of this research is that inventory valuation using the FIFO method will produce the more optimal profit than using the Weighted Average method at PT. Titian Gas. The results showed that the cost of goods sold for 5.5 kg, 12 kg and 50 kg LPG was having a difference where the calculation using the FIFO method obtained a lower total cost of goods sold than using the Weighted Average method so that the gross profit using the FIFO method could be generate higher profits than using the Weighted Average method. The conclusion from this research is that the calculation of inventory valuation using the FIFO method produces a more optimal profit than using the Weighted Average metho
Optimalisasi Biaya Transportasi Pekerja Bagian kurir pada PT. Indah Shipping Cabang Samarinda
Get PDFThe purpose of this study was to determine the part of workers courier transportation costs at PT. Indah Shipping Branch Samarinda for optimality. The theory used in this research is the Operational Management, Services, Transportation Linear Programming and Optimization. The research was conducted at PT. Indah Shipping Branch Samarinda. Data obtained secondary data and premiere in the can with the permission of the company that is the cost of fuel oil and other auxiliary costs. To obtain optimal transport costs by using the assignment method that produces the effectiveness and efficiency of each source to each destination. This research analysis tools using Hungarian method is modifying rows and columns of the matrix effective to turn up a single zero component of each row and column can be selected as the optimal allocation of assignments. The results of this study indicate assignments by using Hungarian method can yield an optimal solution that is more efficient compared with using existing assignment at. PT. Indah Shipping Branch Samarinda, There seems to be happening as much efficiency after using Hungarian method
KINERJA KEUANGAN SUB SEKTOR HOTEL, RESTORAN, DAN PARIWISATA PADA BURSA EFEK INDONESIA SEBELUM DAN SELAMA PANDEMI COVID-19
Get PDFTujuan penelitian ini adalah (1) Untuk mengetahui dan menganalisis Profitabilitas (Gross profit margin, Operating Profit Margin, Net Profit Margin, dan Return On Asset) perusahaan sub sektor Hotel, Restoran, dan Pariwisata pada Bursa Efek Indonesia sebelum dan selama pandemi Covid-19 periode 2019 sampai dengan September 2020, (2) Untuk mengetahui dan menganalisis Likuiditas (Current Ratio, Quick Ratio, dan Cash Ratio) perusahaan sub sektor Hotel, Restoran, dan Pariwisata pada Bursa Efek Indonesia sebelum dan selama pandemi Covid-19 periode 2019 sampai dengan September 2020. Teknik Pengumpulan data dilakukan menggunakan data kepustakaan (Library Research) yang diambil dari Bursa Efek Indonesia www.idx.co.id. Alat analisis penelitian ini menggunakan Profitabilitas (Gross profit margin, Operating Profit Margin, Net Profit Margin, dan Return On Asset), Likuiditas (Current Ratio, Quick Ratio, dan Cash Ratio), serta analisis Komparatif. Hasil dari penelitian ini adalah 1). Gross profit margin mengalami penurunan sebelum dan selama pandemi Covid-19. 2). Operating Profit Margin mengalami penurunan sebelum dan selama pandemi Covid-19. 3). Net Profit Margin mengalami penurunan sebelum dan selama pandemi Covid-19. 4). Return On Asset mengalami penurunan sebelum dan selama pandemi Covid-19. 5). Current Ratio mengalami penurunan sebelum dan selama pandemi Covid-19. 6). Quick Ratio mengalami penurunan sebelum dan selama pandemi Covid-19. 7).Cash Ratio mengalami penurunan sebelum dan selama pandemi Covid-19
AUDIT MANAJEMEN UNTUK MENILAI EFEKTIVITAS SUMBER DAYA MANUSIA PADA PT. ALISHA KARUNIA PERDANA (Studi Empiris Pada PT. Alisha Karunia Perdana)
Get PDFThe study is purposed to asses the effectiveness of human resources (HR) functions and to provide advice on the findings of weakness of PT. Alisha Karunia Perdana. The investigated human resources activities include: human resources planning, recrutmen, selection and placement, training and employee development, career planning and development, performance appraisal, and safety and health. And to determine the policies, analyze the optimization of human resources program that has set, evaluate the campany’s activities, evaluate the weaknesses, and provide recommendations on the weaknesses found.This study is a descriptive-qualitative research. The data collection method consists of documentation, observation, and interview. The data analysis method is qualitative approach to describe the assessment of HR function’s effectiveness based on the result of the comparison among condition, criteria, cause, and impact. Based on the research results it is known that the HR function activities, which has not been effective are: human resources planning, selection and placement, training and employee development, career planning and development, performance appraisal, and safety and health.Based on the weaknesses of HR function activities, suggestions are provided as inputs to management in improving and developing the effectiveness of human resource function
ANALISIS KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR PERTAMBANGAN SEKTOR BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2016
Get PDF2018. Faculty of Economics, University August 17, 1945. Financial Performance in the Coal Sector Mining Sub-Sector company listed on the Indonesia Stock Exchange for the 2015-2016 Period, (under Supervisor I Mrs. Titin Ruliana and Supervisor II Mr. Taghfirul Azhima Yoga Siswa).The financial performance based on net profit margin ratio, return on assets, current ratio and quick ratio in the mining sector sub-sector of the coal sector in 2015-2016.The result of this based on profitability ratio analysis of the variable net profit margin (NPM) in the GEMS company (8,51%), ITMG (5,59%), KKGI (5,12%) and MYOH (0,25%). Likewise liquidity ratio in the current ratio (CR) variables in GEMS companies (97,99%), ITMG (45,50%), KKGI (183,14%), MBAP (137,57%) and PTBA (11,21%). And quick ratio (QR) variables in companies in GEMS companies (105,23%), ITMG (60,83%) KKGI (135,71%), MYOH (167,68%) and PTBA (9,64%). the financial performance decreased in 2016 on the variable return on assets (ROA) in MBAP companies (-8,45%), MYOH (-0,9%), PTBA (-1,16%) and TOBA (-3,53 %).The financial performance has increased in 2016 compared to 2015 against the variable net profit margin, current ratio and quick ratio. the variable return on assets (ROA) has decreased in 2016 compared to 201
Analisis Sistem Akuntansi Penggajian Karyawan Pada PT.Nuansa Dharma Cipta Di Samarinda
Get PDFThe purpose of this thesis research is to determine and analyze the implementation of the payroll accounting system of PT. Nuansa Dharma Cipta in Samarinda.Researchers conducted an analysis of the payroll system at PT. Nuansa Dharma Cipta in Samarinda by using analysis techniques, namely by comparing the payroll accounting system applied in the company with the payroll accounting system according to Mulyadi theory and using a flow chart. Attached is an interview or question and answer process in the form of a questionnaire with related sections, namely: Manager (1 person), Accounting Section (1 person), Cashier (2 people). The results of the analysis that have been carried out, are supported by the results of a questionnaire from 88 question items to 4 respondents with a percentage of 68% answers. This means that PT. Nuansa Dharma Cipta in Samarinda are quite appropriate to meet the payroll accounting system according to Mulyadi theory. However, there are several things that need to be considered again. Based on this, it can be seen that the hypothesis proposed by the researcher was rejected, because the payroll accounting system at PT. Nuansa Dharma Cipta in Samarinda are quite in accordance with the payroll accounting system according to Mulyadi theory
Audit Manajemen Atas Fungsi Sumber Daya Manusia Pada PT Tjokro Bersaudara Samarindaindo
Get PDF The purpose of this study is find out and analyze the implementation of human resource audits in the management of Human Resources at PT. Tjokro Bersaudara Samarindaindo has been carried out effectively and efficiently in the fieldThe analytical tool used is a comparative method that is comparing the existing systems and procedures in the company with and conducting a follow-up audit to evaluate the audit findings by asking questions in the form of questionnaires Internal Control Quistionaries.The results of this study indicate that human resource activities at PT. Tjokro Bersaudara Samarindaindo is not running well, this is evidenced by the results of the analysis of human resource activities get a relative value that is not appropriate. The procedure for testing the management control system for the functions of Human Resources planning, recruitment, selection and placement, training and development of employees, occupational safety and health, and layoffs also results in a less appropriate relative value, so that the company's internal control system is poorly implemented.The conclusion of this study in general in terms of the activities of Human Resources that occur in the field at PT Tjokro Bersaudara Samarindaindo is not suitable so that improvements are needed to the existing management control system to facilitate existing activities
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI INDONESIA
Get PDFThe formulation of the problem in this research is whether disclosure of Corporate Social Responsibility has a significant effect on the financial performance of mining sector companies in Indonesia. The purpose of this study was to determine the effect of corporate social responsibility disclosure on the financial performance of mining sector companies in Indonesia. The hypothesis of this study is the influence of Corporate Social Responsibility on the financial performance of mining sector companies in Indonesia. The data needed in this study is secondary data obtained from the ratio data of financial statements and sustainable reports of mining companies in 2016-2018 obtained from each company's website. The results of data processing obtained tcount = 0.704 where the value is smaller than the value of ttable = 2.073 and the significance value of 0.489 is greater than the probability value of 0.05, which means the Corporate Social Responsibility variable does not have a significant effect on financial performance. Based on the conclusions in this study, the hypothesis which states that Corporate Social Responsibility has a significant effect on financial performance is rejected
PENGARUH CAPITAL ADEQUACY RATIO, RETURN ON RISKED ASSETS, NON PERFORMANCE LOANDS DAN LOAN TO DEPOSIT RATIO TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA
Get PDFThe purpose of this study was to determine the effect of Capital Adequacy Ratio, Return On Risked Assets Ratio, Non Performance Loands Ratio and Loan To Deposit Ratio on the stock prices of the banking sector during the 2015-2018 period, and to determine the effect of Capital Adequacy Ratio, Return On Risked Assets Ratio , Non Performance Loands Ratio, Loan To Deposit Ratio together (simultaneously) to the stock price of the banking sector during the period 2015-2018.The basic theory of this research consists of financial management, financial statements and ratio analysis of financial statements. Data collection techniques are carried out using secondary data taken from the Indonesian stock exchange www.idx.co.id. This research analysis tool uses multiple linear regression analysis.The results of this study include 1). Capital Adequacy Ratio (CAR) does not have a significant effect on stock prices. 2). The Return on Risked Assets Ratio (ROA) variable has no significant effect on stock prices. 3). The Non Performance Loands Ratio (NPL) variable does not significantly influence the stock price. 4). Variable Loan To Deposit Ratio (LDR) significantly influence stock prices. 5). Variable Capital Adequacy Ratio, Return On Risked Assets Ratio, Non Performance Loands Ratio, and Loan To Deposit Ratio together (simultaneously) significantly influence the stock prices of the banking sector during the 2015-2018 perio
Pengaruh Marketing Mix Terhadap Keputusan Pembelian Kosmetik Wardah Di Samarinda
Get PDFThe purpose of this study was to determine the effect of products, prices, distribution and promotion on purchasing decisions for wardah cosmetics in Samarinda. Theories used in this research are product, price, distribution and promotion. This research was conducted in samarinda city. Samples taken as many as 100 respondents with the Non Probability Sampling method with sampling techniques using purposive sampling.. Data collection by distributing questionnaires using a Likert scale to measure each indicator. The analytical tool in the study used multiple linear regression analysis using SPSS v23 program tools.The results of this study indicate that the product has a positive and significant effect on purchasing decisions for wardah cosmetics in Samarinda, prices have a positive and significant effect on purchasing decisions for wardah cosmetics in Samarinda, distribution has a positive but not significant effect on purchasing decisions for wardah cosmetics in Samarinda, promotions have a positive but not positive effect. significant influence on purchasing wardah cosmetics in Samarinda and the product, price, distribution and promotion together have a positive and significant effect on purchasing decisions of wardah cosmetics in Samarind