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Analisis Financial Distress Dengan Model Altman Z-Score Pada PT Binakarya Jaya Abadi Tbk Sebelum dan Pasca Pandemi COVID-19
Full text linkThe purpose of this research is to find out and analyze: 1)The potential for financial distress using the Altman model (Z-Score) at PT Binakarya Jaya Abadi Tbk before the COVID-19 pandemic (2019 quarter III). 2) The potential for financial distress using the Altman model (Z-Score) at PT Binakarya Jaya Abadi Tbk after the COVID-19 pandemic (2022 quarter III) The analytical tool used is a modified Altman model (Z-Score) with the formula Z= 6,56 X1 + 3,26 X2 + 6,72 X3 + 1,05 X4 with the indicator X1=Net Working to Total Asset, X2=Retained Earnings to Total Asset, X3=Earnings Before Interest and Taxes to Total Asset and X4= Book Value Equity to Total Liabilty.The results of the study concluded that PT Binakarya Jaya Abadi Tbk before the COVID-19 pandemic was in the status of a safe zone and did not experience financial distress while PT Binakarya Jaya Abadi Tbk after the COVID-19 pandemic entered a dangerous zone (financial distress) which if allowed to go bankrupt
Analisis Kinerja Keuangan Pada PT Bank Pembangunan Daerah Kalimanta Timur dan Kalimantan Utara
Full text linkThis study aims to determine and analyze the financial performance of PT Regional Development Bank of East Kalimantan and North Kalimantan as measured by the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Return On Assets (ROA) during 2018-2021.The analytical tool used in this research is financial performance analysis related to risk based bank rating (RBBR), including Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Return On Assets (ROA).The results show that the Capital Adequacy Ratio (CAR) has increased, which indicates a good company performance. The CAR that has increased shows that the bank is able to support operational losses if they occur and can support large lending. The Loan to Deposit Ratio (LDR) has decreased, indicating that the company is able to maximally distribute funds collected from the public in the form of credit. There has been a decrease in Return On Assets (ROA) which should be a concern for company management, where even though this happened as a result of the Covid-19 pandemic that hit, but with the pandemic conditions that are still being felt by all people, companies must make strategies and policies strategic plan to increase the net profit that can be obtained
PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PT ASTRA AGRO LESTARI Tbk PERIODE 2019-2021
Full text linkThe purpose of this study to determine and analyze: 1). The Effect of Cash Turnover on Profitability (Net Profit Margin) at PT Astra Agro Lestari Tbk for the 2019-2021 period. 2). The Effect of Accounts Receivable Turnover on Profitability (Net Profit Margin) at PT Astra Agro Lestari Tbk for the 2019-2021 period. 3). Effect of Inventory Turnover on Profitability (Net Profit Margin) at PT Astra Agro Lestari Tbk for the period 2019-2021. 4). The Effect of Working Capital Turnover on Profitability (Net Profit Margin) at PT Astra Agro Lestari Tbk for the 2019-2021 period.The theoretical basis used in this research is financial management which focuses on Working Capital and Profitability. The analytical tool used in this study is the formula for Cash Turnover, Accounts Receivable Turnover, Inventory Turnover, Working Capital Turnover, Profitability (Net Profit Margin) and comparative analysis, which is to compare: Cash Turnover, Accounts Receivable Turnover, Inventory Turnover, Working Capital Turnover, with increasing Profitability (Net Profit Margin). This research was conducted on PT Astra Agro Lestari Tbk. The results showed that 1). Cash turnover is able to increase Profitability (Net Profit Margin) at PT Astra Agro Lestari Tbk for the 2019-2021 period. 2) Accounts receivable turnover is able to increase Profitability (Net Profit Margin) at PT Astra Agro Lestari Tbk for the 2019-2021 period. 3) Inventory turnover is able to increase Profitability (Net Profit Margin) at PT Astra Agro Lestari Tbk for the 2019-2021 period. 4) working capital turnover is able to increase Profitability (Net Profit Margin) at PT Astra Agro Lestari Tbk for the 2019-2021 period
Pengaruh Debt To Equity Ratio, Return On Equity, Return On Asset Terhadap Harga Saham Pada Sub Sektor Farmasi Periode 2016-2019
Full text linkThis study aims to determine the effect of Debt to Equity Ratio, Return On Equity, and Return On Assets on stock prices of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2016-2019, either partially or partially. simultaneous.The analytical tools used are multiple linear regression analysis, with normality test, linearity test, autocorrelation test, multicollinearity test, and heteroskedasticity test, as well as coefficient of determination test (R2), t test, and F test.The results showed that partially, the Debt to Equity Ratio and Return On Asset had a positive and significant effect on the stock price, while the Return On Equity had a negative and significant effect on the stock price. Debt to Equity Ratio, Return On Equity, and Return On Asset simultaneously had a positive and significant effect on the share price of pharmaceutical sub-sector companies on the IDX in 2016-2019.The Debt to Equity Ratio has a positive and significant effect on stock prices, meaning that the higher the value of DER, the higher the stock price will be. Return On Equity has a negative and significant effect, meaning that every time there is an increase in ROE, the company's price will decrease. ROA which has a positive and significant effect means that if there is an increase in ROA, the company's stock price increase
PENGARUH KESADARAN WAJIB PAJAK, TINGKAT PENDIDIKAN DAN PENDAPATAN TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI KASUS PADA KANTOR NOTARIS DAN PEJABAT PEMBUAT AKTA TANAH (PPAT) NOVIANTI EKA RAHMAWATI, S.H. DI SAMARINDA)
Full text linkThis study aims to determine and analyze the effect of taxpayer awareness, education level, and income on compliance with paying land and building tax on clients in Notary Office and Land Deed Making Officer (PPAT) Novianti Eka Rahmawati, S.H. in Samarinda.The sampling technique uses non probability sampling. The total population in this study was 50 clients at the Notary Office and Land Deed Making Officer (PPAT) Novianti Eka Rahmawati, S.H. in Samarinda with a sampling method using Krejcie and Morgan so that the amount The sample used was 44 clients at the Notary Office and Land Deed Making Officer (PPAT) Novianti Eka Rahmawati, S.H. in Samarinda. The analytical tools used in this study are multiple linear analysis, t test and f test.The results showed 1. Taxpayer awareness has a significant positive effect on compliance to pay land and building tax., 2. The level of education has a significant positive effect on compliance with paying land and building tax., 3. Revenue has a significant positive effect on compliance to pay land and building tax at the Notary Office and Land Deed Making Officer (PPAT) Novianti Eka Rahmawati, S.H. in Samarinda
PENGARUH KOMPETENSI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI DI DINAS PEKERJAAN UMUM PENATAAN RUANG DAN PERUMAHAN RAKYAT PROVINSI KALIMANTAN TIMUR
Full text linkThe Effect of Competence and Work Discipline On Employee Performance at Dinas Pekerjaan Umum Penataan Ruang dan Perumahan Rakyat Provinsi Kalimantan Timur. The purpose of this study was to find out and analyze : 1). The effect Competence on employee performance at Dinas PUPR dan PERA Provinsi Kalimantan Timur. 2) The effect work discipline on employee performance at Dinas PUPR dan PERA Provinsi Kalimantan Timur. 3) The effect Competence and work discipline on employee performance at Dinas PUPR dan PERA Provinsi Kalimantan Timur.This research was conducted only on employees Dinas PUPR dan PERA Provinsi Kalimantan Timur. Samples taken as many as 186 respondents with sprobability sample method. Data collection techniques using field research and library research. Collecting data by distributing questionnaires with a Likert scale to measure each indicator. The analytical tool in this study uses multiple linear regression analysis.The results of the study show that 1) the competition variable have a significant effect on employee performance. 2) work discipline variables not have a significant effect on employee performance. 3) The variables of Competence and work discipline have a significant effect on employee performanc
Pengaruh Kinerja Keuangan Dan Ukuran Perusahaan Terhadap Earning Per Share Perusahaan Yang Terdaftar Pada Sub Sektor Kimia Di BEI
Full text linkThis research was conducted to find out and analyze the effect of Current Ratio, Total Asset Turn Over, Debt to Equity Ratio, Return On Equity, and Company Size on Earning Per Share (EPS) chemical sub-sector companies listed on the Indonesia Stock Exchange in 2013-2018, both partially and simultaneously.The results showed that partially, Current Ratio (X1) had a negative and insignificant influence on Earning Per Share (Y), Total Asset Turn Over (X2) had a negative and insignificant effect on Earning Per Share (Y), Debt To Equity Ratio (X3) has a negative and significant effect on Earning Per Share (Y), Return On Equity (X4) has a positive and significant effect on Earning Per Share (Y), and Company Size (X5) has a positive and insignificant effect on Earning Per Share (Y). Simultaneously, Current Ratio (X1), Total Asset Turn Over (X2), Debt To Equity Ratio (X3), Return On Equity (X4), and Company Size (X5) have a significant influence on variables. Earning Per Share (Y).Current Ratio is influenced by the high total current assets of the company, which can be in the form of an excessively high value of inventories and accounts receivable so that the company can disrupt the working capital used to generate profits. The company must make an effective and efficient cost management effort so that if an increase in sales is made the profit generated will increase. Debt used by the company has economic consequences in the form of installment and interest obligations so as to reduce the potential profit that can be obtained by the company. The higher the value of Return On Equity, the more effective the company uses its own capital to generate and increase profits. The size of the company shows a large total assets, so it is better able to improve performance and increase profits if the company can use these assets optimally
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. BANK CENTRAL ASIA FINANCE
Full text linkABSTRACTThis study aims to determine the increase in the financial performance of PT. Bank Central Asia Finance which is reviewed uses the Liquidity Ratio measured by the Current Ratio and Quick Ratio, the Profitability Ratio measured from Return On Assets and Return On Equity from 2016 to 2020.The basis theory of this research is Financial Accounting which focuses on each of the Liquidity Ratio and Profitability Ratio. The analytical tool in this study uses liquidity ratios including the current ratio, quick ratio and profitability ratios including return on assets, return on equity.Research Results Show: 1) Financial Performance of PT. Bank Central Asia Finance experienced an increase in 2016-2018, decreased in 2019 and increased in 2020 based on the Liquidity Ratio in the Current Ratio variable. 2) Financial Performance of PT. Bank Central Asia Finance experienced an increase in 2016-2018, decreased in 2019 and increased in 2020 based on the Liquidity Ratio in the Quick Ratio variable. 3) Financial Performance of PT. Bank Central Asia Finance E experienced an increase in 2016-2019, decreased in 2020 based on the Profitability Ratio of the Return On Asset variable. 4) Financial Performance of PT. Bank Central Asia Finance experienced a decline in 2016/2017, 2017/2018, 2018/2019 dan 2019/2020 based on the Profitability Ratio of the Return On Equity variable.
Analisis Harga Pokok Produksi Pada Pembuatan Tahu Zahra di Samarinda
Full text linkSMEs as a business group that tends to be still simple have several problems in running their business. One of them is regarding the calculation of the cost of goods produced. There are still many SMEs wrong in determining the cost of goods produced because of lack of knowledge to calculate the cost of goods produced for the goods or services they produce.Determination of the cost of goods produced must be done by Zahra's tofu business to provide the right determination of selling prices so that it can generate optimal profits.The purpose of this study is to analyze the comparison between the calculation of the cost of goods produced set by the company with the calculation using the full costing methodThe analysis tool used is to use the full costing method and this method is used to make a comparison between the calculation of the cost of goods produced with the full costing method and the Zahra tofu methodThe results showed that the calculation of the cost of goods produced by Zahra's tofu business was lower than the cost of goods produced according to the full costing method so that there was a difference of Rp 10,77. This difference occurs because because because Zahra does not calculate variable factory overhead costs such as maintenance costs and depreciation costs, thus hypotension can be accepted
ANALISIS PENGELOLAAN PIUTANG USAHA PADA CV. PRASETYA UTAMA DI SAMARINDA
Full text linkAccounts Receivable Management Analysis at CV. Prasetya Utama In Samarinda, under the guidance of Dr. Dra. Ec. Elfreda Aplonia Lau, M.Si as Supervisor I and Mrs. Nurfitriani, S.E.,M.M as Supervisor II. Accounts receivable management is very important for the company so that the company can minimize losses and know the management of accounts receivable carried out by the company management.This study aims to determine whether the management of accounts receivable at CV. Prasetya Utama 2017-2019 has been well implemented. The analytical tools used are accounts receivable turnover, average days of collection of accounts receivable, arrears ratio and billing ratio.The results of the research analysis showed that the management of accounts receivable at CV. Prasetya Utama in Samarinda has not been implemented properly, as evidenced by the decreasing turnover of accounts receivable, the longer the average day of collection of accounts receivable, the higher arrears ratio and the increasing collection ratio but not in accordance with the larger totalreceivables