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ANALISIS REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH TAHUN 2017 PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KUTAI KARTANEGARA
Get PDFThis study aims to compile a Budget Realization Report (LRA) in which there are ratios with criteria. The heory used in this research is government accounting standards and the hypothesis stated is that the APBD income variance is not good, very low regional independence, the effectiveness of PAD is very ineffective, the variance of APBD spending is not profitable. The analytical tool in this study uses descriptive and quantitative methods that is by studying government accounting standards applied in the field so that there are differences with the phenomena and fields in the Regional Financial and Asset Management Agency (BPKAD) of Kutai Kartanegara.Based on the results of the study, then it can be concluded that regionl revenue has not been able to obtain income exceeding the arnount budgeted and has not been able to incrcase the regional original revenue including its resourees. Whereas regional xpenditures for operating expenditure and capital expenditure on total regional expenditures have not been fully able to increase harmony with total regional expenditur
ANALISIS TINGKAT KESEHATAN BANKALTIMTARA PERIODE 2012 - 2016
Get PDFAnalysis of Bankaltimtara Health Level for the 2012-2016 period at PT Bank East Kalimantan and North Kalimantan, Samarinda (under the guidance of Mr. Robin Jonathan as supervisor I and Mrs. Ida Rahmawati as supervisor II). The purpose of this study was to determine and analyze the soundness of Bankaltimtara in the period 2012-2016 which was assessed by the CAMEL method, namely to find out and analyze Bankaltimtara Financial Performance in the period 2012-2016 from CAR (Capital Adequacy Ratio), KAP (Earning Assets Quality) , NPM (Net Profit Margin), ROA (Return On Assets), BOPO (Operating Expenses versus Operating Income) and LDR (Loan to Deposit Ratio). The basic theory used in this study is Horne & Wachowicz Jr. (2012: 2) argues that the notion of financial management is: "Financial management is related to the acquisition of assets, funding, and asset management based on several general objectives". CAMEL Analysis in accordance with Bank Indonesia regulations Number 6/10 / PBI / 2004 dated April 12, 2004 concerning the rating system for Commercial Banks (State Gazette of the Republic of Indonesia number 38 in 2004, addition to State institutions Number 4382). The analytical tool used in this study is to use the CAMEL method with the following analytical tools: CAR (Capital Adequacy Ratio), KAP (Earning Asset Quality), NPM (Net Profit Margin), ROA (Retrun On Asset), BOPO (Operating Expenses to Operating Income), LDR (Loan to Deposit Ratio). The results showed that Bankaltimtara's health level in the 2012-2016 period was analyzed based on the ratio of CAR, KAP, NPM, ROA, BOPO and LDR. CAR ratio for the period of 2012 - 2016 in a healthy predicate according to Bank Indonesia standards CAR > 8%. The ratio of KAP for the period of 2012 - 2016 in a healthy predicate according to Bank Indonesia standard KAP 66%. ROA ratio for the 2012-2016 period in a healthy predicate according to Bank Indonesia standards ROA > 0.5%. BOPO ratio for the 2012-2016 period in a healthy predicate according to Bank Indonesia BOPO standard 100% standar
ANALISIS RASIO AKTIVITAS DAN PROFITABILITAS PADA PT. PELINDO IV (PERSERO) CABANG SAMARINDA TAHUN 2013 - 2017
Get PDFRuben Winter Silitonga, Activity and Profitability Analysis at PT. Pelindo IV (Persero) Samarinda Branch 2013 - 2017, under the guidance of Mr. Robin Jonathan and Mr. Murfat Effendi.Formulation of the problem whether the level of activity and profitability level of PT. Pelindo IV (Persero) Samarinda Branch in 2013 - 2017 in terms of activity ratio and profitability ratio, experienced growth.This research was conducted at PT. Pelindo IV (Persero) Samarinda Branch. Data sources include secondary data. Data collection technique use interviews with related parties and observations.The basic theory used in this study is financial management. While the analysis tool uses two ratios; activity ratios are total assets turnover ratio, fixed assets turnover ratio and working capital turnover, profitability ratios are net profit ratios margin, return on investment and return on equity.Based on the calculation of total assets turnover, it decreased in 2017 compared to 2013, seen from fixed asset turn over has decreased in 2017 compared to 2013, seen from the working capital turnover ratio experienced growth in 2017 compared to 2013. Then the net profit margin ratio decreased in 2017 compared to 2013, seen from the return on investment experienced a decline in 2017 compared to 2013 and the ratio of return on equity decreased in 2017 compared to 2013.It was concluded that the total assets turnover and fixed asset turnover overall decreased, this is due to the growth in total asset turnover and fixed assets turnover in the final year (in 2017) lower than the base year (in 2013), while overall working capital turnover experienced growth, This is due to the higher working capital turnover in the end of 2017 compared to the base year in 2013. For the overall profitability ratio has decreased, This is due to the turnover of the net profit margin ratio, return on investment, and return on equity in the final year (2017) lower than the base year (in 2013).
PENGARUH CITRA MEREK DAN KUALITAS PRODUK SERTA HARGA TERHADAP KEPUTUSAN KONSUMEN MEMBELI AMPLANG BENGALON DI KOTA SANGATTA
Get PDFBranch image is a set of assotiation (perception) appears on costumers mind toward the brand, ussualy organized to a meaning. Quality means the appropriateness with the specification, phisics, producer and qualification. Price is goods value stated with money. Generally, price is the amount of all values exchanged by consumer for owning of using the goos and service. Purchasing desigion is on evaluation level, consumers set the brands in selected group and form purchasing value. The hypotehesis of the research is brand image product quality and price influence positively and significantly toward costumer decision making to buy Amplang Bengalon in Sangatta. The research is quantitative research, in which the data source shawed in number. In this research researcher destributes 75 questionnaires to costumers of Amplang Bengalon by using Acciental sampling, a method to examine sampling coaecudentaly, to whom the researcher meet coaccidently can be data used in for sampling, if he is appropriate to be data source and for 3 mounths researcher decides 75 respondents.Model of analysis used in this research is multiple regression model. The linear of regression result is Y = 0,449 + 0,317X1 + 0,314X2 + 0,311X3 + e.The result of anaylisis test t shows that there’s positive and significant influence among brand image, product quality and price toward the cunsumer decision to buy Amplang Bengalo
ANALISIS RASIO AKTIVITAS PT. FRESMON PASIFIC PRIMA PERIODE 2014-2016
Get PDFPT. Fresmon Pasific Prima in fact having difficulties in managing unstable finance causes a drop in oil in PT. Fresmon Pasific Prima this prime decreases. This study aims to determine the improment in terms of the ratio of activity consisting of total assets turnover, working capital turnover, dan fixed assets turnover from 2014 to 2016.The theory of this research is financial management which focuses on the analysis of financial statement using one ratio, namely the activity ratio. The ratio is taken 3 variabels total assets turnover, working capital turnover, dan fixed assets turnover.The analytical tool used is the ratio of activity consisting of total assets turnover, working capital turnover, dan fixed assets turnover. Research data needed is 3 years, namely 2014, 2015, and 2016.The results of the study show : 1) total assets turnover decreased in 2014 to 2016. 2) working capital turnover decreased in 2014 to 2016. 3) ixed assets turnover decreased in 2014 to 2016
ANALISIS KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA PT. TEPIAN MULTIMEDIA DI SAMARINDA
Get PDFPenelitian bertujuan untuk mengetahui pengaruh kehandalan, daya tanggap, jaminan, empati, dan bukti fisik berpengaruh terhadap kepuasan pelanggan. Secara umum penelitian ini bertujuan mengetahui bagaimana pengaruh keandalan berpengaruh signifikan terhadap kepuasan pelanggan pada PT. Tepian Multimedia di Samarinda. Secara khusus untuk mengetahui kehandalan, daya tanggap, jaminan, empati, dan bukti fisik berpengaruh secara parsial terhadap kepuasan pelanggan pada PT. Tepian Multimedia di Samarinda.Metode analisis yang digunakan dalam penelitian ini adalah metode analisis deskriptif dan analisis kuantitatif yaitu dengan analisis regresi linear berganda. Populasi dalam penelitian ini pelanggan PT. Tepian Multimedia di Samarinda sebanyak 20154 populasi. Sampel dalam penelitian ini menggunakan simple random sampling dengan menggunakan teknik rumus slovin,jadi sample yang diambil sebanyak 100 sampel pelanggan PT. Tepian Multimedia di Samarinda.Hasil penelitian menunjukkan bahwa nilai F hitung = 25,597 lebih besar dari F tabel = 2,20, karena Fhitung > Ftabel maka Ho ditolak dan Ha diterima. Dengan menggunakan batas signifikansi 0,05, maka diperoleh nilai signifikansi tersebut lebih kecil dari 0,05 yaitu 0,000. Hasil pengujian hipotesis (H1) melalui hasil perhitungan yang telah dilakukan nilai uji t hitung variabel keandalaan (X1) adalah0,623 dengan ttabel sebesar 1,661maka thitunglebih kecil dari ttabel yaitu 0,623 0,05. Hasil pengujian hipotesis (H2) melalui hasil perhitunganyang telah dilakukan diperoleh nilai uji t hitung variabel daya tanggap (X2) adalah5,093 dengan ttabel sebesar 1,661maka thitung> ttabel yaitu 5,093>1,661 dan signifikansi 0,000< 0,05. Hasil pengujian hipotesis (H3) melalui hasil perhitungan yang telah dilakukan diperoleh nilai uji t hitun
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2015
Get PDFThis study aims to prove: (1) Is there a positive and significant influence between cash turnover on profitability in plastic and packaging companies listed on the Indonesia Stock Exchange in 2014-2015? (2) Is there a positive and significant influence between accounts receivable turnover on profitability in plastic and packaging companies listed on the Indonesia Stock Exchange in 2014-2015? (3) Is there a positive and significant influence between inventory turnover on profitability in plastic and packaging companies listed on the Indonesia Stock Exchange in 2014-2015? (4) Is there a simultaneous and significant positive influence between cash turnover, accounts receivable turnover, inventory turnover on profitability in plastic and packaging companies listed on the Indonesia Stock Exchange in 2014-2015. The data collection method used in this study is with or research 2 consecutive years, the method of documentation carried out by collecting and recording data relating to research variables, in this case the company's Annual Financial Report for the Plastic and Packaging sub-sector on the Stock Exchange Indonesia during the 2014-2015 study period. After using financial ratio calculations, statistical statistical tests using sample t test and sample f test were conducted to test three pairs of samples to find out whether the three had a positive and significant effect.The results of the study on the Effect of Cash Turnover, Accounts Receivable Turnover, Inventory Turnover on Profitability concluded that the calculation uses financial ratios and sample t test and sample test f, it is known that there is no positive and significant influence on profitability. These hypotheses are rejecte
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. SAPTA MULIA JAYA
Get PDFThe purpose of the research is to find out the cash receipt and expenditure information system applied by PT. Sapta Mulia Jaya is in accordance with the elements of internal control.An accounting information system is a system that processes data and transactions to produce useful information for planning, controlling, and operating a business.The analytical tool used is comparing internal control systems and flowcharts according to the theory applied to PT. Sapta Mulia Jaya and a questionnaire.The results of the analysis that have been stated, it can be seen that the organizational structure that separates functional responsibilities is expressly sufficiently appropriate, the system of authority and recording procedures that provide sufficient protection against wealth, debt, income, and costs (organizational structure that separates functional responsibilities firm), healthy practice in carrying out the duties and functions of each organizational unit (cash receipts and disbursements from purchases are made in cash and accompanied by BKK which is used for proof not by check), employees whose quality is in accordance with responsibility (the company does not follow include employees in the training because the company has a reason that the company already knows the ability of employees)
PERENCANAAN PAJAK UNTUK MENGHEMAT PEMBAYARAN BEBAN PAJAK PENGHASILAN PADA PT. DAYAKINDO KU TOUR DAN TRAVEL DI SAMARINDA
Get PDFTax planning is the initial stage in tax savings. Tax planning is generally carried out before the financial statements are submitted for the tax base to be calculated which will be subject to tax rates, tax planning in taxes can be done by entering additional costs from the income that has not been included in the company in accordance with the income tax law, or freeing the income that should be released in the law.The problem in this thesis is “Are tax planning based on income tax law No.36 year 2008 can save the tax burden payable in the article income tax 29 on PT. Dayakindo KU Tour and Travel?”. The purpose of this study is to find out and analyze tax planning based on income tax laws number 36 years 2008 relating to the savings on tax payable in article 29 of corporate income tax on PT. Dayakindo KU Tour and Travel.Basic taxation theory with a focus on Tax Planning, Hypothesis” Tax planning under the income tax law number 36 year 2008 can save payable tax expense in article 29 of corporate income tax on PT. Dayakindo KU Tour and Travel.Based on the results of research conducted on the income statement at PT. Dayakindo KU Tour and Travel found that the concept of taxation according to the company has not been able to make tax savings compared to after tax planning in accordance with the provisions of tax laws and tax planning theory therefore the calculation of the company's income statement will be reported in the corporate taxpayer's income tax, after conducting a tax planning analysis, the author gets a tax rate before and after the tax planning that is Rp 133.132.529 and after tax planning is Rp 130.118.103. Based on the conclusions stated, the hypothesis which states that tax planning saves income tax payments PT. Dayakindo KU Tour and Travel be accepted
Audit Manajemen Atas Fungsi Keuangan Terhadap Pengelolaan Piutang dan Penerimaan Kas Pada PT. Kalindo Etam
Get PDFThe purpose of this study is to find out and analyze the implementation of management audits in the management of financial functions at PT. Kalindo Etam has not met internal control standards. The analytical tool used is a comparative method.The results of this study indicate that the implementation of an internal control system of accounting for accounts receivable and cash receipts at PT. Kalindo Etam is not going well, it is proven that the results of the cash receipt analysis get an inaccurate relative value and the results of the analysis on accounts receivable accounting get a relatively inappropriate value. The procedure for testing the management control system for the financial functions of the accounts receivable and cash receipts also results in a less appropriate relative value. The conclusions of this study are generally viewed from the main elements of internal control, namely healthy practices, employees who are in accordance with their quality and audit procedures for testing controls on financial functions at PT. Kalindo Etam is less suitable to be carried out especially in the accounting section of accounts receivable and cash receipts