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ANALISIS RASIO SOLVABILITAS DAN RASIO PROFITABILITAS PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 - 2016
Get PDFBasis used in analyzing financial statements are financial management that focuses on solvency ratio and the ratio on profitability. The hypothesis of this research is the debt to total asset ratio at the firm, which is increasing and decreasing and return on asset ratio are increased and decreased. Analysis tools are used to find out the ratio of solvency ratio analysis and profitability at retail companies listed on the Indonesia stock exchange period using the formula 2014-2016 solvency ratio (debt to total asset ratio) and the formula the ratio of profitability (return on asset ratio).Based on the results of the analysis of the debt to total asset of tatal known retail companies a 62,5% increment on debt in the period 2014-2015, and wxperinced a 60% debt increment period 2015-2016. And based on the results of the analysis of the return on assets of the company’s retail profits decreased by 81,25% in the period 2014-2015. And increase of 56,25% in the periode 2015-2016
Penentuan Harga Pokok Produksi Rumah Tipe 54 Pada Perumahan Borneo Regency Samarinda
Get PDFThe purpose of this study is to determine the calculation of the cost of production of a house type 54 in Borneo Regency Housing which is applied by the company and to compare it with the calculation of the cost of goods manufactured using the Full Costing method. In accordance with the research objectives, the formulation of the problem concluded is "Is the determination of the cost of production of type 54 houses determined by the Borneo Regency Housing smaller than the Full costing method" The basic theory used in this study is cost accounting. Based on these subjects, the following hypothesis is proposed: "The determination of the cost of goods manufactured as determined by the Borneo Regency Housing is smaller than the cost of goods manufactured using the Full Costing method". The analytical tool used is the determination based on the full costing method by taking into account all production costs. The results of the study indicate that the calculation of the cost of production in the construction of a house type 54 at Borneo Regency Housing is smaller than the calculation of the cost of production based on the analysis using the full costing method, thus the hypothesis can be accepted.The purpose of this study is to determine the calculation of the cost of production of a house type 54 in Borneo Regency Housing which is applied by the company and to compare it with the calculation of the cost of goods manufactured using the Full Costing method. In accordance with the research objectives, the formulation of the problem concluded is "Is the determination of the cost of production of type 54 houses determined by the Borneo Regency Housing smaller than the Full costing method" The basic theory used in this study is cost accounting. Based on these subjects, the following hypothesis is proposed: "The determination of the cost of goods manufactured as determined by the Borneo Regency Housing is smaller than the cost of goods manufactured using the Full Costing method". The analytical tool used is the determination based on the full costing method by taking into account all production costs. The results of the study indicate that the calculation of the cost of production in the construction of a house type 54 at Borneo Regency Housing is smaller than the calculation of the cost of production based on the analysis using the full costing method, thus the hypothesis can be accepted
Analisis Kualitas Pelayanan Terhadap Kepuasan Konsumen Pada CV. Bengawann Motor Samarinda
Get PDFThe purpose of this study is : 1.) To find out the reliability affects the customer satisfaction at the CV. Bengawan Motor Samarinda. 2.) To find out responsiveness affects the customer satisfaction at CV. Bengawan Motor Samarinda. 3.) To find out the assurance effect on customer satisfaction at CV. Bengawan Motor Samarinda. 4.) To find out empathy affects customer satisfaction at the CV. Bengawan Motor Samarinda. 5.) To find out tangible affect customer satisfaction at CV.Bengawan Motor Samarinda. 6.) To find out the reliability, responsiveness, assurance, empathy, and tangible together affect customer satisfaction at the CV. Bengawan Motor Samarinda. The theory used in this research is service quality, price and customer satisfaction.This research was conducted at Samarinda Adi Service Workshop. Samples taken as many as 100 respondents with the Non Probability Sampling method with sampling techniques using Simple Random 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 statistical program tools.Analysis test equipment includes validity test, reliability test and multiple linear regression analysi. Then the interpolation of the results of data processing has been carried out by giving information explanation.The results showed that : 1.) Reliability variable has a significant effect on customer satisfaction at CV. Bengawan Motor Samarinda. 2.) Responsiveness variable has a significant effect on customer satisfaction at the CV. Bengawan Motor Samarinda. 3.) Assurance variable has no significant effect on customer satisfaction at the CV. Bengawan Motor Samarinda. 4.) Empathy variable has no significant effect on customer satisfaction at CV. Bengawan Motor Samarinda. 5.) Tangible variable has a significant effect on customer satisfaction at CV. Bengawan Motor Samarinda. 6.) The variables of reliability, responsiveness, assurance, empathy, and tangible together have a significant effect on customer satisfaction at the CV. Bengawan Motor Samarind
Analisis Rasio Profitabilitas Dan Rasio Likuiditas Untuk Menilai Kinerja Keuangan PT Indo Tambangraya Megah Tbk Periode 2014-2018
Get PDFThis study was conducted to determine and analyze financial performance in terms of profitability ratios with Net Profit Margin (NPM), Return On Asset (ROA), and Return On Equity (ROE) indicators, and liquidity ratios with Current Ratio, Quick Ratio indicators, and PT Indo Tambangraya Megah Tbk's Cash Ratio during 2014-2018.The analytical tools used in this research are Net Profit Margin (NPM), Return On Asset (ROA) and Return On Equity (ROE), as well as Current Ratio, Quick Ratio, and Cash Ratio.Based on the profitability ratio of PT Indo Tambangraya Megah, Tbk during 2014-2018, there was an increase in Net Profit Margin (NPM) which indicates that the company's ability to generate profit on sales has also increased. Furthermore, there was an increase in Return On Asset (ROA) and Return On Equity (ROE), which shows the company's ability to generate a return on total assets and total equity owned has increased.Based on the liquidity ratio of PT Indo Tambangraya Megah, Tbk during 2014-2018, the Current Ratio has increased which shows that the company's ability to fulfill its short-term obligations when being billed has increased, in addition, there is an increase in Quick Ratio which shows that the company's ability to pay, fulfill liabilities or current debt (short-term debt) by using current assets without the need to take into account that inventory (supply value) has increased, as well as an increase in Cash Ratio which indicates that the company's ability to meet the availability of cash or cash equivalents to meet its short-term obligations in when billed has increased.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN GO-JEK DI SAMARINDA
Get PDFThe purpose of this study was to determine and assess the magnitude of the simultaneous and partial influence of service quality (reliability, responsiveness, assurance, empathy and tangible) on customer satisfaction on GO-JEK in SamarindaTheory used regarding marketing management, service quality and customer satisfaction.This study uses quantitative data obtained from questionnaire data. The number of research samples is 100 people with the taking method using simple random sampling. The analysis tool uses multiple linear regression analysis using the F test and t test.From the results of the F test, the results show that the five variables of reliability, responsiveness, assurance, empathy and tangible have a simultaneous effect on customer satisfaction where the value of F count> F table so that the first hypothesis is accepted.Variable reliability has a low partial correlation effect on GO-JEK consumer satisfaction in Samarinda. Based on the t test (t test) it turns out that the independent variable reliability has a partial effect on customer satisfaction (t count> t table). So that the second hypothesis is accepted.customer satisfaction. Based on t test (t test) it turns out that the independent variable responsiveness has a partial effect on customer satisfaction (t count> t table). So that the third hypothesis is accepted.The assurance variable has a low partial correlation effect on customer satisfaction. Based on the t test (t test), it turns out that the independent assurance variable has a partial effect on customer satisfaction (t count> t table). So that the fourth hypothesis is accepted.Empathy variables have the effect of a strong partial correlation on customer satisfaction. Based on t test (t test) it turns out that the independent variable emphaty has a partial effect on customer satisfaction (t count> t table). So that the fifth hypothesis is accepted.Tangible variables have the effect of a strong partial correlation on customer satisfaction. Based on t test (t test) it turns out that the independent variable tangible has a partial effect on customer satisfaction (t count> t table). So that the sixth hypothesis is accepte
ANALISIS PERHITUNGAN PAJAK PENGHASILAN KARYAWAN (PPh) PASAL 21 PADA PT. UNTUNG BRAWIJAYA SEJAHTERA SAMARINDA
Get PDFTax Article 21At PT. Untung Brawijaya Sejahtera Samarinda (under the guidance of Mrs. Mardiana as supervisor I and Andi Indrawati as supervisor II).This study aims to analyze and find out the tax calculation of the employees of PT. Untung Brawijaya Sejahtera Samarinda is in accordance with the provisions of Income Tax Article 21 of Law Number 36 Year 2008 and Regulation of the Minister of Finance Number 101 / PMK.010 / 2016.The theory used in this research is tax accounting which focuses on income tax article 21 at PT. Untung Brawijaya Sejahtera Samarinda.The analytical tool used is comparative, which compares employee income tax and disclosures based on Income Tax Article 21 of Law Number 36 Year 2008 and Minister of Finance Regulation Number 101 / PMK.010 / 2016.The results showed that the employee income tax with permanent employee status that has a Taxpayer Identification Number (NPWP) is in conformity and employee income tax with permanent employee status that does not have a Taxpayer Identification Number (NPWP) not in accordance with the provisions of Income Tax article 21 of the Law Number 36 Year 2008 and Regulation of the Minister of Finance Number 101 / PMK.010 / 2016
ANALISIS KINERJA KEUANGAN PT GARDA TUJUH BUANA TBK DITINJAU DARI RASIO LIKUIDITAS DAN RASIO PROFITABILITAS
No full textFahmi, Irham. 2012. Analisis Laporan Keuangan. Cetakan Kedua. Bandung : Alfabeta.Hery. 2015. Analisis Kinerja Manajemen. Jakarta : Penerbit PT Grasindo.____. 2016. Analisa laporan keuangan. Edisi Kesatu. Yogyakarta: Center For Academic Publishing Services.Kasmir, 2009. Analisis Laporan Keuangan, Edisi Pertama. Cetakan Kedua. Jakarta : PT Raja Grafindo Persada.Munawir, 2014. Analisis laporan Keuangan. Yogyakarta : LibertyRudianto. 2013. Akuntansi Manajemen Informasi untuk Pengambilan Keputusan Strategis. Jakarta : ElanggaSubramanyam dan John J. Wild. 2012. Analisis Laporan Keuangan. Jakarta : Salemba Empa
PENGARUH KESELAMATAN DAN KESEHATAN KERJA (K3) TERHADAP PRODUKTIVITAS KARYAWAN PADA PT. BAROKAH PERKASA GROUP
Get PDFThe research aims to know the influence of: 1). Occupational Safety to the employee productivity on PT. Barokah Perkasa Group. 2). Occupational Health to the employee productivity on PT. Barokah Perkasa Group. 3). Occupational Safety and Health simultaneously to the employee productivity on PT. Barokah Perkasa Group.Population that used in this research are all employee production and repair department of PT. Barokah Perkasa Group, wich are 125 employees. Sample research are 56 respondens by Slovin formula and sampling techniquethat used is random sampling. The analysis tools that used multiple linier regression analysis, hypothesis test, and classic assumption test.The results of the study concluded that: 1). Partially based on the significance of work safety variables a positive and significant effect on employee productivity. 2). Based on the partial significance test, occupational health variables have positive and significant effects on employee productivity. 3). Based on the simultaneous significance test, it is produced that occupational safety and health variables simultaneously have positive and significant effects on employee productivity
PENGARUH STRATEGI MARKETING MIX TERHADAP KEPUASAN PELANGGAN ( Studi Kasus Pada Café FHO ( Funtastic Hangout ) di Samarinda )
Get PDFThe purpose of the study was to determine and analyze the influence of marketing mix strategies: product, price, place, promotion, people, physical evidence, and the process of customer satisfaction at Cafe Funtastic Hangout in SamarindaThe problems in this are as follows: Is the marketing mix: product, price, place, promotion, people, physical evidence, and process affect customer satisfaction Cafe Funtastic Hangout in Samarinda?Analysis Results: 1) The results of the t test indicate that the Product variable (X1) has no significant effect on Customer Satisfaction directly. Then it can be seen that the relationship of the Product variable (X1) to Customer Satisfaction (Y) is 0.173. 2) The results of the t test show that the Price (X2) variable does not affect Customer Satisfaction directly. Then it can be seen that the relationship of Price (X2) to Customer Satisfaction (Y) is -0.357. 3) The results of the t test show that the Place variable (X3) has a significant effect on Customer Satisfaction directly. Then it can be seen that the relationship of Place variable (X3) to Customer Satisfaction (Y) is 0.519. 4) The result of the t test shows that the Promotion (X4) variable has no significant effect on Customer Satisfaction and it can be seen that the relationship of Promotion (X4) to Customer Satisfaction (Y) is equal to -0.252. 5) The results of the t test show that the People variable (X5) has no significant effect on customer satisfaction. Then it can be seen that the relationship of the People variable (X5) to Customer Satisfaction (Y) is -0.086. 6) The results of the t test indicate that the Physical Evidence (X6) variable has no significant effect on customer satisfaction. Then it can be seen that the relationship of Physical variable (X6) to Customer Satisfaction (Y) is 0.160. 7) The results of the t test show that the Process (X7) variable has no significant effect on customer satisfaction. Then it can be seen that the relationship between Process (X7) and Customer Satisfaction (Y) is -0.19
ANALISIS PENYAJIAN LAPORAN KEUANGAN PADA PT. GARUDA SAKTI SENDAWAR
Get PDFThe formulation of this research problem is whether the presentation of financial statements at PT. Garuda Sakti Sendawar has been in accordance with the provisions of presentation of financial statements SAK ETAP Year 2016. This study aims to know and present the financial statements at PT. Garuda Sakti Sendawar based on SAK ETAP Year 2016. The basic theory used in this study is financial accounting that focuses on the presentation of financial statements based on the financial accounting standards of entities without public accountability in 2016. To analyze the authors use the formula Dean J. Champion. The hypothesis of this study is the presentation of financial statements at PT. Garuda Sakti Sendawar Year 2014, 2015 and 2016 not in accordance with SAK ETAP Year 2016.The analytical tool used is the presentation of financial statements according to Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) Year 2016. The results of presentation of financial statements at PT. Garuda Sakti Sendawar 2014, 2015 and 2016 are not suitable according to SAK ETAP Year 2016 with a percentage range of 12.5%, so the hypothesis of this study is accepted