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PENILAIAN TINGKAT KESEHATAN BANK DENGAN METODE RGEC PADA PT. BANK AGRIS TBK TAHUN 2013-2017
Get PDFThe purpose of this study was to determine the assessment of the Bank's soundness with the RGEC method at PT. Bank Agris in 2013-2017 in terms of NPL, LDR, GCG, ROA, NIM and CAR.The analytical tool used is Non Performing Loan (NPL) , Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return On Assets (ROA). Net Interest Margin (NIM) dan Capital Adequacy Ratio (CAR).the data needed is 5 years from 2013 to 2017 obtained from the Indonesia Stock ExchangeThe results of this study : 1) NPL in 2013, 2014, 2015 the predicate obtained was very healthy while 2016 declined to be healthy and 2017 declined again to be quite healthy. 2) LDR in 2013 the predicate obtained was quite healthy while in 2014 it increased to become very healthy and then in 2015,2016 and 2017 it declined again to be healthy. 3) Good Corporate governance GCG in the Bank 2013-2017 predicate obtained by Bank Agris included in the healthy predicate. 4) ROA in 2013 had a fairly healthy predicate then in 2014,2015 and 2016 it fell to be unhealthy and 2017 decreased again to become unhealthy. 5) NIM in 2013 the predicate obtained was very healthy while in 2014 it declined to become a healthy predicate and increased again to become very healthy in 2015,2015 and 2016. 6) CAR in 2013-2017 predicate obtained was very healthy.The results of the hypothesis of this study Bank health rating with the RGEC method at PT. Bank Agris Tbk in 2013-2017 based on: 1) NPL in 2013, 2014, 2015 the predicate obtained from the NPL ratio was very healthy while 2016 declined to healthy and 2017 declining again to be quite healthy, the hypothesis is accepted. 2) LDR in 2013 the predicate obtained was quite healthy while in 2014 it increased to be very healthy and then in 2015,2016 and 2017 it declined again to be healthy, the hypothesis was accepted. 3) GCG in 2013-2017 the predicate obtained by Bank Agris is included in the predicate of health, the hypothesis is accepted. 4) 2013 ROA has a fairly healthy predicate then in 2014,2015 and 2016 it declined to be less healthy and 2017 declined again to become unhealthy, the hypothesis was rejected. 5) NIM In 2013 the predicate obtained was very healthy while in 2014 it declined to become a healthy predicate and increased to become very healthy in 2015,2015 and 2016, the hypothesis was accepted. 6) CAR In 2013-2017 the predicate obtained is very healthy, the hypothesis is accepted
ANALISIS KINERJA KEUANGAN CV. SAC BERSAUDARA SAMARINDA
Get PDFThis research was conducted to determine and analyze the financial performance of CV. SAC Bersaudara from the aspect of liquidity ratios, aspects of solvency ratios, aspects of activities, and from the aspect of profitability ratios from 2015-2017.The analysis tools used in this study include current ratio, debt to asset ratio, total asset turnover, and return on assets.The results of the Current Ratio CV. SAC Bersaudara during 2015-2017 experienced fluctuations, where the Current Ratio in 2016 increased from 2015, but decreased in 2017. Debt to Asset Ratio CV. SAC Bersaudara during 2015-2017 experienced fluctuations, where the Debt to Asset Ratio in 2016 increased from 2015, but decreased in 2017. Total Assets Turn Over CV. SAC Bersaudara during 2015-2017 experienced fluctuations, where the Total Assets Turn Over in 2016 decreased from 2015, but experienced an increase in 2017. Return On Assets CV. SAC Bersaudara during 2015-2017 experienced fluctuations, where Return On Assets in 2016 decreased from 2015, but experienced an increase in 2017.Current Ratio CV. SAC Bersaudara during 2015-2017 were below industry standards. Debt to Asset Ratio CV. SAC Bersaudara during 2015-2017 were below industry standards. Total Assets Turn Over CV. SAC Bersaudara during 2015-2017 were below industry standards. Return On Asset CV. SAC Bersaudara during 2015-2017 were below industry standards
Pengaruh Bauran Pemasaran Jasa Terhadap Keputusan Penggunaan Jasa Transportasi Online Aplikasi Grab Berbasis Android Di Kota Samarinda
Get PDFThe purpose of this study was to determine the effect of the service marketing mix which includes product, price, place, promotion, people, process and physical evidence on the decision to use online transportation services based on Android Grab Application in Samarinda City.The theory used in this study is the service marketing mix and service use decisions. This research was conducted on Grab service users in Samarinda City. The population in this study is unknown and the sample taken was 78 respondents with the accidently sampling method. Data collection is done by distributing online questionnaires from the google forms using the Likert scale to measure each indicator. The analytical tool used is multiple linear regression.The results of the research on the f test show that the service marketing mix variables which include product, price, place, promotion, people, process and physical evidence have a joint effect on the decision to use services. The t test shows that the price, process and physical evidence variables have a significant effect on service use decisions while in the product, place, promotion and people variables there is no significant effect on the decision to use android-based online Grab Application transportation services in Samarinda Cit
ANALISIS PENERAPAN TAX PLANNING PPH 21 DALAM UPAYA PENGHEMATAN PAJAK PENGHASILAN BADAN PADA PT. SUMBER KALIMANTAN ABADI DI BALIKPAPAN
Get PDFThis research was conducted to determine whether the gross up method was carried out at PT. Sumber Kalimantan Abadi in Balikpapan can save on corporate tax payments with the formulation of the problem is whether the determination of the tax rate of pph article 21 is based on the gross up method through tax planning PPh Article 21 at PT. Sumber Kalimantan Abadi Balikpapan is smaller than PT. Sumber Kalimantan Abadi Balikpapan. This study aims to determine and analyze the determination of the amount of Article 21 income tax based on the gross up method through tax planning Article 21 income tax at PT. Sumber Kalimantan Abadi Balikpapan is smaller than PT. Sumber Kalimantan Abadi Balikpapan.The analysis tool used is the calculation of Income Tax Article 21, the calculation of the tax allowance method Gross Up, and the calculation of profit and loss method Gross Up.The results showed that the analysis of the implementation of PPh article 21 tax planning conducted at PT Sumber Kalimantan Abadi in Balikpapan by using the Gross Up method is smaller than the determination of PT Sumber Kalimantan Abadi's which is Rp. 1.350.03
Analisis Proses Pencatatan, Pembayaran, dan Pelaporan Pajak Terutang PPh Pasal 15 Tentang Wajib Pajak Pelayaran Dalam Negeri Pada PT. Titian Mahakam Line
Get PDFTujuan Penelitian ini adalah untuk mengetahui kesesuaian pencatatan, pembayaran dan pelaporan pajak terutang PPh Pasal 15 tentang Wajib Pajak Pelayaran Dalam Negeri yang dilakukan oleh PT. Titian Mahakam Line berdasarkan KMK No. 416/KMK.04/1996 dan SE No. 29/PJ.04/1996.Data yang dibutuhkan untuk penelitian ini diperoleh dengan wawancara dan dokumentasi. Teknik pengumpulan data dilakukan dengan mengumpulkan laporan – laporan perpajakan berkaitan dengan PPh Pasal 15 Pelayaran Dalam Negeri selama tahun 2018 di PT. Titian Mahakam Line. Teknik analisis data pada penelitian ini membandingkan pencatatan pajak terutang PPh Pasal 15 Pelayaran Dalam Negeri yang dilakukan PT. Titian Mahakam Line dengan KMK No. 416/KMK.04/1996 serta pembayaran dan pelaporan pajak terutang PPh Pasal 15 Pelayaran Dalam Negeri yang dilakukan oleh PT. Titian Mahakam Line dengan SE No. 29/PJ.04/1996. Kesimpulan dari hasil analisis data yang telah peneliti lakukan pencatatan pajak terutang PPh Pasal 15 yang dilakukan oleh PT. Titian Mahakam Line dengan menggunakan tarif 1,2% telah sesuai dengan KMK No. 416/KMK.04/1996. Pembayaran atas pajak terutang PPh Pasal 15 yang dilakukan oleh PT. Titian Mahakam Line juga telah sesuai dengan SE No. 29/PJ.04/1996 dengan membayar maksimal tanggal 10 di bulan berikutnya. Sedangkan untuk pelaporan pajak terutang PPh Pasal 15 belum sesuai dengan SE No. 29/PJ.04/1996 karena ditemukan banyak keterlambatan atau lewat dari tanggal 20, yaitu laporan Masa Pajak Maret, April, Mei, Juni, Juli, Agustus, Oktober, dan November di tahun 201
Analisis Kinerja Belanja Dalam Laporan Realisasi Anggaran Pada Dinas Energi Dan Sumber Daya Mineral Provinsi Kalimantan Timur
Get PDFThe purpose of this study is to seek the spending execution at the Department of Energy and Mineral Resources of the Province of East Kalimantan in the 2015-2018 fiscal year can be said to be good in terms of the analysis of expenditure variance, analysis of expenditure growth, analysis of expenditure harmony, and the ratio of expenditure efficiency.Background theory used in this research is theoretical foundation concerning public sector accounting, budget implementation reports, and expenses execution.The instrument used is the analysis of shopping performance consisting of an analysis of shopping variants, an analysis of expenditure growth, an analysis of expenditure harmony and a ratio of expenditure efficiency.The results of the analysis presented is, a. The expenses execution in terms of analysis of expenditure variance can be said to be good because the implementation of spending is smaller than the budget, b. Expenses execution in terms of an analysis of expenditure growth cannot be said to be positive because in 2017 and 2018 the number of expenditure was decreased and resulting negative, c. The expenses execution in terms of analysis of the harmony of spending is more dominant operational expenditure than ‘modal’ expenditure because operational expenditure is up to 90% above of total expenditure while ‘modal’ expenditure is less than 10% of total expenditure, d. The expenses execution in terms of the expenses efficiency ratio can be said to be efficient because the criteria showed the result are below 100%
Analisis Harga Pokok Produksi Ice Cream Gellato Pada PT. Patra Kartika Di Samarinda
Get PDFProblems experienced by PT. Patra Kartika is a company that has never applied the method of calculating the cost of production of gellato ice cream products accurately and accurately in accordance with the calculation of the usual cost of the order. This study aims to compare the calculation of the cost of goods set by the company with the cost of goods calculated based on the cost method of the order.The theoretical basis used is the method of order cost. The analytical tool used is the allocation of costs along with the relative selling value method and the collection of cost of goods manufactured by the cost method of the order.From the results of the analysis, it is known that the company has not accurately and accurately charged production costs, according to the company the cost of Cream Cheese ice cream products is Rp. 1,268,800.00, for Oreo flavor is Rp. 1,149,400.00, for Vanilla flavor is Rp. 1,295,200.00, for Monster Ink taste is Rp. 1,072,160.00, for Ovaltine flavor is Rp. 710,160.00, for Nutella flavor is Rp. 1,074,800.00, for Mocca flavor is Rp. 692,160,00, for Clocolato flavor is Rp. 1,211,800.00, for the taste of Buble Gum is Rp. 782,880.00, for Green Tea flavor is Rp. 773,160.00. While according to the analysis of the cost price of Cream Cheese ice cream products is Rp. 1,296,125.00, for Oreo flavor is Rp. 1,196,625.00, for Vanilla flavor is Rp. 1,318,125.00, for the taste of Monster Ink is Rp. 1,084,500.00, for Ovaltine flavor is Rp. 735,075.00, for Nutella taste is Rp. 1,086,700.00, for Mocca taste is Rp. 720,075.00, for Clocolato flavor is Rp. 1,248,625.00, for flavor Buble Gum is Rp. 795,675.00, for Green Tea flavor is Rp. 787,575.00.After testing the hypothesis by holding a calculation of the cost of production based on the order price method, it can be seen that the calculations made by the company are lower than the calculation using the cost method of the order. So the hypothesis put forward by the author can be accepted
SISTEM AKUNTANSI PENGGAJIAN PADA CV. MAHKOTA SPORT DI SAMARINDA
Get PDFnotes, and report) and collect it tobecome financial information, then report it to easily management in company financial management, the sales system is a component that is paid by the company the employees as a service for the performance that has been given to the company, such compensation is usually given to employess. The purpose of this thesis research is to find out and analyze the implementation of the CV. Mahkota Sport accounting sistem. The author analysis the payroll system on the CV. Mahkota Sport by using comparing the system applied in the company with the actul system according to the theory and comparing the flow chart attached to the interview process in the form of aquestionnaire which means that according to data by using many answer or interview with part of the related part is accounting for 4 person Results analysis mentioning the accounting system at CV. Mahkota Sport is enough according to meed internal control which is supported with questionary results from 16 items questions with score answer yes 75% CV. Mahkota Sport satisfies the elements of a good internal control system. However, there are a number of things that need to be considered, namely in depth examination. Based system implemented by the company has been carried out quite well
PENGARUH LIKUIDITAS, PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFBy taking the title of Influence Liquidity, Profitability, and sales growth on stock prices in the sub-sector companies Property listed on the Indonesia Stock Exchange (BEI). The data used in this study is secondary data in the form of financial statements of 2010-2014 obtained from the official website of Indonesia Stock Exchange namely www.idx.co.id.This study uses 11 samples companies that meet the criteria of testing. So that the amount of data to be analyzed amounted to 55. Before performing the data analysis techniques, first tested the classical assumption. Hypothesis testing using multiple linear regression test by f test, and t test with SPSS 16.0 for Windows software. The result of simultaneous research shows that variable of current ratio, return on equity, and penjulan growth have no significant effect to stock price, where the value of Fcount <Ftable or Fcount 0.160 < Ftable 2.79. Partially indicate that variable of Current Ratio have no significant effect to stock price, where Tcount < Ttable or Tcount = 0,02 < Ttable = 2,005. Return On Equity has no significant effect on stock price, where tcount < Ttable or Tcount = -1,444 < Ttable = 2,005. The growth of sales has no significant effect on stock prices, where the value of Tcount < Ttable or Tcount = 0,310 < Ttable 2,005
ANALISIS STRATEGI PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR HONDA DI SAMARINDA
Get PDFThe purpose of this study was to determine the effect of the product on purchasing decisions for Honda motorbikes in Samarinda, The purpose of this study was to determine the effect of Price on purchasing decisions for Honda motorbikes in Samarinda, The purpose of this study was to determine the effect of place / location on the decision to purchase a Honda motorcycle in Samarinda, The purpose of this study was to determine the effect of promotion on the decision to purchase a Honda motorcycle in SamarindaBased on the results of research on the influence of products on the purchase decision of Honda motorcycles in Samarinda by 53.4%, based on the results of research the effect of prices on purchasing decisions of Honda motorcycles in Samarinda amounted to 24.1%, based on the results of the study of the influence of place / location on motorcycle purchasing decisions Honda in Samarinda was 5.6%, based on a study of the effect of promotion on the decision of purchasing Honda motorcycles in Samarinda by 16.63%. Of the total respondents 100 people