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Pengaruh Modal Kerja Yang Ditinjau Dari Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Return On Asset (ROA) Pada Perusahaan Sub Sektor Jasa Komputer Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2013 – 2017
Get PDFThis study aims to prove: Is working capital viewed from cash turnover affecting the level of Return On Assets (ROA) in Computer Services Sub Sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017 ?, Is working capital reviewed from accounts receivable turnover affects the level of Return On Assets (ROA) in Computer Services Sub Sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017 ?, Does working capital reviewed from inventory turnover affect the rate of Return On Assets (ROA) Computer Services Sub Sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017 ?, Are working capital reviewed from cash turnover, accounts receivable turnover, inventory turnover affect the level of Return On Assets (ROA) in companies of the Computer Services Sub Sector listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017.The theoretical basis of this research is financial management which focuses on cash turnover, inventory turnover turnover and Return On Assets (ROA). the analytical tool used is ratio and linear multiple regression.The results of the study of the effect of cash turnover on Return On Assets (ROA) concluded with a sample test t, it is known that there is a positive and significant influence on Return On Assets (ROA). thus hypothesis 1 is accepted. For accounts receivable turnover and inventory turnover on Return On Assets (ROA) concluded by sample test t, it is known that there is no positive and no significant effect on Return On Assets (ROA). Thus hypotheses 2 and 3 are rejected. And for the results of the study the effect of cash turnover, accounts receivable turnover and inventory turnover on Return On Assets (ROA) concluded with a sample test f, it is known that there is a positive and significant influence on Return On Assets (ROA). thus hypothesis 4 is accepted
ANALISIS PENERAPAN AKUNTANSI BIAYA LINGKUNGAN PADA RUMAH SAKIT ISLAM SAMARINDA
Get PDFAny organization or company that produces products or services as outputs of its operations automatically has responsibility for the environment around the company in waste management. The largest waste is produced by the hospital unit. Hospital waste is a hazardous waste for environmental safety if it is not managed first before disposal.The purpose of this study is to know and analyze how firms identify, acknowledge, measure, and present and disclose environmental costs in their financial statements.The related analysis of the environmental accounting treatment stages based on environmental cost sharing according to Hansen & Mowen (2007) and the Financial Statement Preparation Framework (2015).Based on the results of the analysis it can be concluded that the House Sakir Islam Samarinda not do the treatment of environmental cost accounting. The environmental costs report is compiled on the balance sheet and profit and loss statement
ANALISIS ANGGARAN PROYEK SEBAGAI ALAT PENGENDALIAN BIAYA PADA PERUSAHAAN KONTRAKTOR CV. WIJAYA CIPTA MANDIRI
Get PDFThe purpose of this study is to analyse the budget plan and the cost realization in Procurement and Installation of Pipeline Distribution Service Project at Rapak Lambur Village. The research data of this study was obtained directly from secondary data in form of the budget plan and its realization which is obtained directly from the company and also direct interview with company side. This study used analysis of variant, which is if the budget project cost more than its realization then there will be a beneficiary difference, meanwhile if the budget project cost less than its realization then there will be a disadvantageous difference. Project of Procurement and Installation Pipeline of Distribution Service at Rapak Lambur village, founded a favourable difference Rp. 51,590,876.00 for materials, favourable difference around Rp. 7,640,000.00 for the labour, and a profitable difference of Rp. 1,832,282.60 for project overhead costs. Cost control is done as a result of the existence of an unfavorable difference between the budget and the realization of project costs. Based on the results of this study indicate that the function of the project cost budget plan made by the company functions well as a cost control tool for the compan
ANALISIS PENERAPAN SAK ETAP PADA PENYAJIAN LAPORAN KEUANGAN PT. INDO TOOLS SEJAHTERA
Get PDFAnalisis Penerapan SAK ETAP Pada Penyajian Laporan Keuangan PT. Indo Tools Sejahtera, Ibu Mardiana, S.E., M.M sebagai Pembimbing I, Ibu Andi Indrawati, S.E., M.M sebagai Pembimbing II. PT. Indo Tools Sejahtera merupakan perusahaan dibidang perdagangan peralatan teknik. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisa laporan keuangan PT. Indo Tools Sejahtera telah sesuai dengan SAK ETAP tahun 2009. Metode yang digunanakan adalah metode kualitatif dengan membandingkan laporan keuangan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) dengan laporan keuangan PT. Indo Tools Sejahtera. Hasil penelitan ini menunjukkan bahwa penyajian laporan keuangan PT. Indo Tools Sejahtera belum sesuai dengan penyajian laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Laporan keuangan PT. Indo Tools Sejahtera tahun 2017 dan 2018 menyajikan Laporan neraca dan laporan laba rugi. Sendangkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik penyajian laporan keuangan Neraca, Laporan laba rugi, Laporan perubahan ekuitas, Laporan arus kas, dan catatan atas laporan keuangan. Dengan menggunakan teknik menghitung cecklist metode Champion yang dikemukakan oleh James A. Blake dan Dean J. Champion didapatlah persentase 40% yang dikategorikan belum sesuai. Dengan menggunakan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP), perusahaan diharapkan dapat menyajikan laporan keuangan dengan lengka
ANALISIS POTENSI KEBANGKRUTAN PADA PT. SEPATU BATA Tbk
Get PDFThe purpose of this study is to find out the predictions of the potential occurrence of the first quarter 2018 bankruptcy at PT. Sepatu Bata Tbk, seen from financial statements, is measured by the Altman Z-score modification method with a problem resolution: Is PT. Sepatu Bata Tbk seen from the financial statements of the first quarter of 2018 measured by the indicated Altman Z-score modification potential to go bankrupt?The theoretical basis used in this study is financial management that focuses on the modified Altman Z-score method. Explains financial management is "All company activities related to businesses get company funds at a low cost as well as efforts to use and allocate these funds efficiently". The analysis tool used is the Altman Z-score Modification method predicting potential bankruptcy.The results showed that PT. Sepatu Bata Tbk is measured by the Altman Z-score modification method based on the calculation of the first quarter of 2018 resulting in a Z value of 6.84 greater than 2.60 meaning that it is not indicated that it has the potential to experience bankruptcy, the research hypothesis is accepted
ANALISIS KINERJA KEUANGAN PT GARDA TUJUH BUANA TBK DITINJAU DARI RASIO LIKUIDITAS DAN RASIO PROFITABILITAS
Get PDFFaculty of Economics, University of August 17, 1945 Samarinda, Analysis of Financial Performance of PT Garda Tujuh Buana Tbk Judging from the Liquidity Ratio and Profitability Ratio for the period 2013-2017. Under the guidance of Titin Ruliana and Camelia Verahastuti.This study aims to determine: 1) financial performance of PT. Garda TujühBuanaTbk in the period 2013-2017 in terms of Liquidity Ratios (current ratio and quick ratio, 2) financial performance of PT. Garda Tujuh Buana Tbk in the period 2013-2017 in terms of the Profitability Ratio (net profit margin, retention on assets and return on equity). This research shows: 1) Current Ratio has decreased in 2014, 2015, 2016 and 2017 and experienced increase in 2013. 2) Quick Ratio decreased in 2013, 2015 and 2017 and experienced an increase in 2014 and 2016.2) Net Profit Margin decreased in 2013, 2014 and 2017 and increased in 2015 and 2016. 3 ) Return On Assets has decreased in 2013, 2014, 2016 and 2017 and has increased in 2015. 4) Return On Equity has decreased in 2013, 2014, 2016 and 2017 and has increased in 2015. This decline occurs because of the lack of companies in optimizing assets on financial performance, and the profits that are generated are less
PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUASAN KONSUMEN PADA ERAMART JALAN PELITA KOTA SAMARINDA
Get PDFCakra Aditya, Effect of service quality and price on Eramart customer satisfaction at Pelita Street, Samarinda City. Under the guidance of Mrs. Elfreda Aplonia Lau as the first supervisor and Mrs. Ida Rahmawati as the second supervisorThe formulation of this research problem is (1) Does service quality have a significant effect on Eramart customer satisfaction on Pelita street Samarinda City, (2) Does the price have a significant effect on Eramart customer satisfaction on Pelita street Samarinda City, (3) Does service quality and price have a significant towards consumer satisfaction at Eramart on Pelita street Samarinda City. The theoretical basis of this research is marketing management that focuses on service quality, price, and customer satisfaction. The analytical tool used is multiple linear regression analysis. The hypothesis in this study is (1) Service quality significantly influences Eramart's customer satisfaction on Pelita street Samarinda City, (2) Price significantly influences Eramart's customer satisfaction on Pelita street Samarinda City, (3) Service quality and price significantly influence Eramart's customer satisfaction on Pelita street Samarinda City.The results showed that service quality variables significantly influence customer satisfaction on Eramart Pelita street Samarinda City. Price variable significantly influences consumer satisfaction on Eramart Pelita Street Samarinda City. Service Quality and price significantly influence consumer satisfaction on Eramart Pelita street Samarinda City
Analisis Penerapan Tarif Jasa Rawat Inap Kelas NAPZA Dengan Metode Activity Based Costing Pada Rumah Sakit Jiwa Daerah Atma Husada Mahakam
Get PDFABSTRACT Analysis of the Application of Service Rates for Inpatient Classes with Activity Based Costing at the Atma Husada Mahakam Regional Mental Hospital. The formulation of this problem is whether calculating the rate of inpatient treatment for class III drugs applied at the Atma Husada Mahakam Regional Mental Hospital is higher than calculating the rates using the Activity Based Costing method. This study aims to study the calculation of the cost of inpatient treatment for class III drugs applied at the Atma Husada Mahakam Regional Mental Hospital higher than calculating the rates with the Activity Based Costing method.. The analysis method used is a comparative descriptive method that shows and compares the rates of hospital hospitalization with traditional methods and the Activity Based Costing method. The results of the calculation of inpatient rates with the Activity Based Costing method in class III drug provide higher results compared to the traditional method applied by the Atma Husada Mahakam Regional Mental Hospital, with a difference of Rp 104,205.68. This can occur because all costs are calculated based on consumption which raises costs. Tariif differences that occur due to the imposition of costs on the Activity Based Costing method for the activities of each room are different and use more then one cost driver and overhead costs on the activity based costing method not based on volume, but on the activities required
ANALISIS KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR SEBELUM DAN SESUDAH PERUSAHAAN MELAKUKAN IPO (INITIAL PUBLIC OFFERING) PADA TAHUN 2015 DI BURSA EFEK INDONESIA (BEI)
Get PDFAnalysis Financial Performance of Manufacturing Companies Before and After the Company Conducted an Initial Public Offering (IPO) in 2015 on the Indonesia Stock Exchange (IDX). An Initial Public Offering or IPO is a stock offering for the first time to the public. Go public is a company policy that has decided to sell its shares to the public and is ready to be publicly assessed. IPO is one of the methods used by companies to obtain additional capital that is useful for the development of the company. The advantage of IPO is that companies will get additional capital that is relatively easier and automatically the company will be better known to the public. The disadvantage of IPO is that companies are required to publish company financial reports regularly to the public.This research was conducted to analyze the differences that occurred in the company's financial performance between 2 years before the IPO (2013-2014) with 2 years after the IPO (2016-2017) in manufacturing companies listed on the Indonesia Stock Exchange in 2015. Financial ratios used as variables in this study are current ratio (CR), quick ratio (QR), debt to equity ratio (DER), debt to assets ratio (DAR), return on assets (ROA), return on equity (ROE), net profit margin (NPM), total assets turnover (TAT), and working capital turnover (WCT). Analysis of the data used in this study is to compare the company's financial performance whether there is an increase or decrease after conducting an IPO using a comparison analysis table as a descriptive analysis and Paired Sample T-Test as a comparative analysis.The results of this study using a comparison analysis table and Paired Sample T-Test indicate that the current ratio (CR), return on assets (ROA), net profit margin (NPM) and working capital turnover (WCT) increase in value but not significant after the IPO and only in the quick ratio (QR) there was a significant increase after the IPO was conducted. In other ratios, namely debt to equity ratio (DER), debt to assets ratio (DAR), return on equity (ROE) and total assets turnover (TAT) there is a decrease in the value of the ratio even though it is not significant after the IPO.The conclusion taken in this study is the financial performance of manufacturing companies that IPO in 2015 on the ratio of current ratio (CR), quick ratio (QR), debt to equity ratio (DER), debt to assets ratio (DAR), return on assets (ROA), net profit margin (NPM), and working capital turnover (WCT) experienced an increase in the company's financial performance after the IPO, while the return on equity (ROE) and total assets turnover (TAT) ratio decreased the company's financial performance after the IPO
KINERJA BELANJA PADA KANTOR DESA LOA DURI ULU KECAMATAN LOA JANAN
Get PDFThe purpose of this study is ? a. To find out the spending performance of the 2016-2017 fiscal year in terms of analysis of variance in the village office of Loa Duri Ulu, Loa Janan Subdistrict, it is classified as poor, b. To find out the spending performance of the 2016-2017 fiscal year in terms of the analysis of expenditure growth in the Loa Duri Ulu village office, Loa Janan Subdistrict is classified as negative, c. To find out the spending performance of the 2016-2017 fiscal year in terms of the analysis of expenditure conformity which consists of operational expenditure ratios and capital expenditure ratios in the Loa Duri Ulu village office, Loa Janan Subdistrict is classified as mismatched, d. To find out the spending performance of the 2016-2017 fiscal year in terms of the efficiency ratio at the Loa Duri Ulu village office in Loa Janan Subdistrict, it is classified as less efficient. The analytical tool used is shopping analysis which consists of variant shopping analysis, analysis of shopping growth, expenditure compatibility analysis and efficiency ratio. The results of the analysis put forward can be seen that, a. Shopping performance in the 2016-2017 fiscal year in terms of variance analysis at the Loa Duri Ulu village office in Loa Janan District is relatively good, with the realization of spending smaller than the budget so that the first hypothesis is rejected, b. Shopping performance in the 2016-2017 fiscal year in terms of the analysis of expenditure growth at the Loa Duri Ulu village office in Loa Janan Subdistrict is classified as negative with the criteria decreasing so that the second hypothesis is accepted, c. Shopping performance in the 2016-2017 fiscal year in terms of the analysis of expenditure compatibility at the Loa Duri Ulu village office in Loa Janan Subdistrict is classified as inconsistent with the criteria of 20 - 40%, so that the hypothesis is accepted, d. Shopping performance in the 2016-2017 fiscal year in terms of efficiency ratio at the Loa Duri Ulu village office in Loa Janan Subdistrict is classified as efficient with 90 - 100% assessment criteria up to 80 - 90%, so the fourth hypothesis is rejected