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ANALISIS PROFITABILITAS DAN NILAI PASAR PT ASTRA INTERNATIONAL TBK SEBELUM DAN SESUDAH AKUISISI
Get PDFSalah satu strategi yang dapat ditempuh oleh dunia usaha untuk memperluas usahanya adalah dengan melakukan akuisisi. Penelitian ini bermaksud membandingkan kinerja perusahaan PT Astra International Tbk berupa ROA, ROE, GPM, dan PER pada periode satu tahun sebelum dan satu tahun sesudah akuisisi.Penelitian ini bertujuan untuk mengetahui: Profitabilitas (Return On Assets, Return On Equity, Gross Profit Margin) dan Nilai Pasar (Price Earning Ratio) sebelum akuisisi tahun 2014 dan sesudah akuisisi tahun 2016.Hasil analisis rasio keuangan dan analisis komparatif menunjukkan bahwa: 1) diperoleh hasil untuk variabel ROA tahun 2014 sebesar 9.37% dan untuk 2016 sebesar 6.99%. Hasil tersebut dapat diketahui bahwa ROA mengalami penurunan sesudah akuisisi. 2) diperoleh hasil untuk variabel ROE tahun 2014 sebesar 18.39% dan untuk 2016 sebesar 13.89%. Hasil tersebut dapat diketahui bahwa ROE mengalami penurunan sesudah akuisisi. 3) diperoleh hasil untuk variabel GPM tahun 2014 sebesar 19.24% dan untuk 2016 sebesar 20.12%. Hasil tersebut dapat diketahui bahwa GPM mengalami peningkatan sesudah akuisisi. 4) diperoleh hasil untuk variabel PER tahun 2014 sebesar 15.56 Kali dan untuk 2016 sebesar 22.28 Kali. Hasil tersebut dapat diketahui bahwa PER mengalami peningkatan sesudah akuisisi.Hasil penelitian menyimpulkan: 1) bahwa H1 hipotesis ditolak maka artinya ROA sesudah akuisisi tahun 2016 lebih rendah dibandingkan sebelum akuisisi tahun 2014. 2) bahwa H2 hipotesis ditolak maka artinya ROE sesudah akuisisi tahun 2016 lebih rendah dibandingkan sebelum akuisisi tahun 2014. 3) bahwa H3 hipotesis diterima maka artinya GPM sesudah akuisisi tahun 2016 lebih tinggi dibandingkan sebelum akuisisi tahun 2014. 4) bahwa H4 hipotesis diterima maka artinya PER sesudah akuisisi Tahun 2016 lebih tinggi dibandingkan sebelum Akuisisi Tahun 2014
ANALISIS KINERJA KEUANGAN PADA PERUM BULOG SUB DIVISI REGIONAL SAMARINDA (PERIODE 2016-2018)
Get PDFThe purpose of doing research is to analyze the Financial performance of the company's Growth on a Regional Sub-division Bulog Perum Samarinda 2016-2018 Period in terms of the ratio of the solvency ratio, liquidity ratio and the ratio of profitability, Activity .Data analysis technique used is a financial ratio analysis of liquidity (current ratio and quick ratio), solvency (total debt to asset ratio), profitability (net profit margin), and activities (asset turn over).Results of the study of the growth of the financial performance on a Regional Sub-division Bulog Perum Samarinda as measured by Current Ratio 2016-2017 and 2017-2018 period of decline. The growth of financial performance on a Regional Sub-division Bulog Perum Samarinda as measured with the Quick Ratio 2016-2017 and 2017-2018 period of decline. The growth of financial performance on a Regional Sub-division Bulog Perum Samarinda as measured by Total Debt to Total Asset Ratio 2016-2017 and 2017-2018 period of decline. The growth of financial performance on a Regional Sub-division Bulog Perum Samarinda as measured by Net Profit Margin period of 2016-2017 and 2017-2018 decline. The growth of financial performance on a Regional Sub-division Bulog Perum Samarinda as measured by Asset Turnover period of 2016-2017 and 2017-2018 has increase
ANALISIS KINERJA KEUANGAN CV. MITRA BARA KALTIM DI KUTAI KARTANEGARA
Get PDFMaryana, Penelitian ini adalah bertujuan untuk mengetahui dan menganalisis rasio likuiditas, solvabilitas dan profitabilitas CV. Mitra Bara Kaltim di Kutai Kartanegara pada tahun 2016-2018. Dasar teori yang digunakan adalah akuntansi keuangan yang meliputi analisis lapran keuangan. Rasio keuangan yang digunakan adalah rasio likuiditas, solvabilitas dan profitabilitas. Alat analisis yang digunakan dalam penelitian ini adalah current ratio, quick ratio, total debt to equity ratio, total debt to assets ratio, return on assets ratio dan return on equity ratio. Hasil penelitian ini menunjukkan bahwa Rasio likuiditas yang diukur menggunakan variabel current ratio dan quick ratio menunjukkan kinerja keuangan CV. Mitra Bara Kaltim pada tahun 2016-2018 rata-rata mengalami penurunan. Rasio solvabilitas yang diukur dengan menggunakan variabel total debt to equity ratio dan total debt to assets ratio menunjukkan kinerja keuangan CV. Mitra Bara Kaltim pada tahun 2016-2018 rata-rata dalam keadaan yang baik. Rasio profitabilitas yang diukur menggunakan variabel return on assets ratio dan return on equity ratio menunjukkan kinerja keuangan CV. Mitra Bara Kaltim pada tahun 2016-2018 rata-rata dalam keadaan yang kurang baik. Hal ini disebabkan karena laba bersih menurun dari tahun sebelumnya atas modal perusahaan sendiri, sehingga nilai rasio menunjukkan laba bersih terhadap modal yang diinvestasikan kurang baik, sehingga kinerja keuangan CV. Mitra Bara Kaltim masih belum maksimal dalam mengelola laba bersih dengan menggunakan modal send
ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BEI (PERIODE 2015-2017)
Get PDFTextile and garment companies that are the object of research is PT Indo Rama Synthetics Tbk, PT Pan Brothers Tbk, PT Ricky Putra Globalindo Tbk, PT Star Petrochem Tbk, PT Trisula Internasional Tbk dan PT Nusantara Inti Corpora Tbk. The analysis technique used are current ratio, quick ratio, debt to assets ratio, debt to equity ratio, return on assets and return on equity. The date used is the companies financial statement in 2015-2017.The theory of this research is that financial management focuses on financial ratio analysis using 3 ratios, namely liquidity ratios, solvency ratios and profitability ratios. This study uses a descriptive method in which the authors describe the financial performance of textile and garment companies listed for period 2015, 2016, 2017.The results showed : 1) The liquidity ratio in the current ratio and quick ratio has increased from year to year, seen from the industry average, PT Pan Brothers Tbk has the best performance in terms of liquidity ratios compared to other companies. 2) Solvability ratio on debt to assets ratio and debt to equity ratio fluctuate from year to year, seen from the industry average, PT Star Petrochem Tbk has the best performance in terms of solvency ratio compared to other companies. 3) Profitability ratios on return on assets and return on equity have decreased from year to year, seen from the industry average, PT Trisula Internasional Tbk has the best performance in terms of profitability ratios compared to other companie
Analisis Kinerja Keuangan Koperasi Siswa SMK Terate Samarinda Periode 2017 - 2018
Get PDF Tujuan penelitian ini adalah untuk mengetahui Kinerja Keuangan Koperasi Siswa SMK Terate Samarinda yang ditinjau dari Rasio Likuiditas, Rasio Leverage, Rasio Rentabilitas, dan Rasio Aktivitas berdasarkan Peraturan Menteri Negara Koperasi dan Usaha Kecil dan Menengah Republik Indonesia nomor 06/Per/M.KUKM/V/2006 tanggal 1 Mei 2006 tentang Pedoman Penilaian Koperasi Berprestasi/koperasi award. Secara keseluruhan Kinerja Keuangan Koperasi Siswa SMK Terate Samarinda untuk jangka pendek belum optimal disebabkan banyaknya dana yang menganggur, sedangkan pengelolaan dana untuk jangka panjang sudah teroptimalkan dengan bai
PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Pada Desa Lakan Bilem Kecamatan Nyuatan Kabupaten Kutai Barat)
Get PDFThe village budget obtained by the village government is Rp. 2,302,056,400. of course it requires good management so there is no fraud. So that the role of the village apparatus is needed to help the village head in managing village funds. Considering that in terms of village fund management, it does not rule out the possibility of risk of errors both administrative and substantive which can lead to legal problems due to insufficient competency of village heads and village officials in Lakan Bilem Village in terms of planning, administration, reporting and accountability village finance.The purpose of this study is to find out the role of village officials to play a role in the accountability of the Village Fund management in the village of Lakan Bilem, Nyuatan Subdistrict of the Year 2018. According to permendagri No 113 of 2014 reviewed from Planning, Implementation, administration, reportin, accountability.The analytical tool used is Permendagri No 113 of 2014 in Sujarweni (2015: 18-20) calculating using Dean J. Champion Formula.Based on the results of the analysis and discussion on the research, the conclusions obtained are as follows. The role of the village officials in terms of planning was 83.33%, implementation was 73.91%, administration was 81.67%, reporting was 83.33%, accountability was 76.67% that is meant it had played a good role according on permendagri no 113 of 201
Penerapan Penyusunan Laporan Keuangan Pada Usaha Kecil Menengah Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah Pada CV. Primavera
Get PDFPreparation of financial statements has an important role, namely for the preparation of planning, control, and decision making. The purpose of this study is to find out and analyze the preparation of balance sheet reports, profit or loss reports and note of financial statements in accordance with the provisions of financial accounting standards for micro, small and medium entities at CV. Primavera. The research methods used in this study focused on CV. Primavera which focuses on the preparation of financial reports in accordance with the provisions of financial accounting standards for micro, small, and medium entitie (SAK EMKM). From view the results calculated by Dean J. Champion shows the preparation of balance sheet reports 0% (not suitable), profit or loss reports 50% (unfit), note of financial statements 0% (not suitable).The conclusions of this research, balance sheet reports and note of financial statements not suitable in accordance with the provisions of financial accounting standards for micro, small, and medium entities because CV. Primavera does not prepare balance sheet reports and note of financial statements while preparing profit or loss reports on CV. Primavera not in accordance with the provisions of financial accounting standards for micro, small, and medium entities because CV. Primavera has not calculated the income tax expense and classifies the purchase of material as a burden
ANALISIS PENERAPAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. ARMADA SAMUDERA RAYA
Get PDFTaxes are one of the sources of state revenues that have huge benefits and greatly influence the welfare of the people. To maximize state revenues, one way that government agencies must implement is by issuing laws governing taxation.The purpose of this study is to find out the application of Value Added Tax (PPN) at PT. Samudera Raya Fleet based on the VAT Act No. 42 of 2009.The analytical tool used in this study is the Value Added Tax Law Number 42 of 2009 concerning the Third Amendment to Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods. Data obtained by using documentation and observation techniques.The research results obtained from the details of freight bills and VAT tax invoices in 2018 found that PT. Armada Samudera Raya lacks deposits of tax payable to the State treasury of Rp. 344,152,744.00 this is because the company has not collected Value Added Tax (PPN) for customers from January - November 2018.The conclusion of this study is that the application of Value Added Tax (PPN) at PT. The Samudera Raya Fleet is not in accordance with the PPN Law Number 42 of 200
EVALUASI BESARAN PENGGAJIAN DAN PENGUPAHAN TENAGA KERJA HARIAN LEPAS / OUTSOURCHING PADA PT. BIRUTIGA UTAMA
Get PDFThe purpose of this research is to find out amount of payroll and remuneration for Outsourced / daily workers is applied to PT. Birutiga Utama is in accordance with the application of the amount of payroll and remuneration refers to Law No. 13 of 2003? Based on the background, formulation of the problem and basis theoretical that has been stated in this thesis, then amount of payroll and remuneration for Outsourching / daily freelancers at PT. Birutiga Utama is not in accordance with the application of the amount of payroll and remuneration refers to Law No. 13 of 2003. The type of research used is comparative research by comparing the amount of payroll and remuneration for Outsourced / daily freelancers applied to PT. Birutiga Utama with the amount of payroll and remuneration refers to Law No. 13 of 2003. Based on the research that has been done, it can be concluded that the results of research on the amount of payroll and remuneration applied to PT. Birutiga Utama is does not refer to / does not comply with the rules contained in Law No. 13 of 2003 specifically regarding the amount of payroll and remuneration
Penerapan Akuntansi Aset tetap Menurut PSAK No.16 Pada Foodpoint Mall. Lembuswana Samarinda
Get PDFThis study aims to determine the recognition, measurement and presentation of fixed assets in the financial statements conducted by Foodpoint Lembuswana Mall based on the Statement of Financial Accounting Standards (PSAK) No.16 The analytical tool used in this study is a comparative descriptive method, which is a method that compares accounting treatments that include recognition, measurement and presentation of fixed assets in the financial statements according to Statement of Financial Accounting Standards (PSAK) No.16 versus financial statement of Foodpoint Mall Lembusana and also the Champion method to calculate the value of the checklist in determining the suitability criteria.Based from the results calculated by Dean J. Champion shows the he recognition of fixed assets 50% (unfit), the measurement of fixed assets 0% (not suitable), Presentation of fixed assets in the financial statements 0% (not suitable).The conclusion of this research is the recognition of fixed assets in Foodpoint Mall inadequate according to PSAK No. 16 so that the hypothesis is accepted, the measurement of fixed assets in Foodpoint Mall is inadequate according to PSAK No. 16 so that the hypothesis is accepted, the presentation of fixed assets in the financial statements in the Foodpoint Mall in Lembuswana not appropriate based on PSAK No. 16 so that the hypothesis is accepte