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ANALISIS KINERJA KEUANGAN BPJS KETENAGAKERJAAN
Get PDFLiliani Randa Layuk, Financial performance analysis of institution of social Security employment supervised by Mrs. Elfreda Aplonia Lau as mentor I and supervised by Mr. Heryanto as mentor II.The purposes of the research are is to know and analyze the financial performance Institution of Social Security employment was measured by liquidity and solvability period 2014 until 2016.The analysis tool was used in this research is liquidity ratio consisting of current ratio and cash ratio, solvency ratio consisting of total debt to total assets ratio and total debt to equity ratio.The results shows that the financial performance Institution of Social Security employment measured by the liquidity ratio Current ratio increased in 2015 by 16.87% and was decreased in 2016 of 279.78%. Cash ratio decreased in 2015 by 55.11% and in 2016 also decreased by 5.77%. Furthermore, the total solvency ratio of debt to total assets ratio in 2015 decreased by 0.39% but in 2016 has increased by 2.42%. Total debt to equity ratio in 2015 was decreased by 3.95% and increased by 2016 by 3.48%. Overall, the financial performance of Institution of Social Security employment viewed from the liquidity ratio (current ratio) in 2014 to 2016 shows the result fluktuate so that the hypothesis is rejected.The ratio of liquidity (cash ratio) in 2014 until 2016 shows the result decreased so the hypothesis is accepted.While the financial performance Institution of Social Security employment reviewed from the ratio of solvability (total debt to total assets ratio) in 2014 to 2016 also fluktuate so the hypothesis rejected
ANALISIS PENGARUH DANA PIHAK KETIGA (DPK) DAN TINGKAT SUKU BUNGA KREDIT TERHADAP PENYALURAN KREDIT MODAL KERJA PADA PT BANK PEMBANGUNAN DAERAH KALTIMTARA DI SAMARINDA
Get PDFTujuan dari penelitian ini adalah untuk mengetahui pengaruh Dana Pihak Ketiga (DPK) dan tingkat suku bunga kredit terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda, pengaruh Dana Pihak Ketiga (DPK) terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda dan pengaruh tingkat suku bunga kredit terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda.Berdasarkan pokok permasalahan yang telah dikemukakan sebelumnya, maka penulis mengemukakan hipotesis yaitu terdapat pengaruh yang signifikan antara Dana Pihak Ketiga (DPK) dan tingkat suku bunga kredit terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda, terdapat pengaruh yang signifikan antara Dana Pihak Ketiga (DPK) terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda dan terdapat pengaruh yang signifikan antara tingkat suku bunga kredit terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda.Berdasarkan hasil penelitian diketahui Dana Pihak Ketiga (DPK) dan tingkat suku bunga kredit berpengaruh terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda. Dana Pihak Ketiga (DPK) berpengaruh terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda. Tingkat suku bunga kredit berpengaruh tidak signifikan terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarind
ANALISIS JARINGAN KERJA PEMBANGUNAN RUMAH TYPE 64 PERUMAHAN ARISKO SAMARINDA
Get PDFThis study aim to find out and analyze the timing of type 64 housing contruction using network planning faster than the 90 working days determined by PT Arisko Samarinda which is not optimal processing time. This formulation of the problem in this study is whether the determination of the time of type 64 house construction using network planning is faster than the establishment of 90 working days of house construction type 64 by PT Arisko Samarinda ?.Method Research by conducting direct perception in development of house of type 64 at Housing Of Arisko Samarinda. Analyzer the used analysis of PERT and of Critical Path Method (CPM). Based on the results of the research and discussion it can be explained that the planning time type home building project 64 by PT. Arisko is considered not optimal, so the hypothesis is accepted. This matter is seen from opportunity of attainment of time goals of solving of the project of which is expected by company that is 90 workday become 63 workday with a normal fee of Rp.308.151.447, while showed willingness of consumer wish the project of development of house of type 64 finishing during 60 workday with addition of expense equal to Rp.308.656.677, additional costs are obtained from the sum of normal costs plus incremental costs. Time 63 from PT. Arisko and 60 workday of consumer, so that acceleration time become 3 time workday development of house of type 64 woke up by PT. Arisko Samarinda represent not optimal workmanship time, so the hypothesis is accepted
Analisis Perhitungan Upah Lembur Karyawan Kontrak Pada PT SLJ Global Tbk
Get PDFThis company has been done the export to various countries. Since the company tries to achieve the production targets, the company often does overtime work and if demand is large, the company will operate on holidays. The aim of this research is to find out and analyze the suitability of work overtime wages for contract employees at PT SLJ Global Tbk to the Decree of the Minister of Manpower No:KEP.102/MEN/VI/2004. The method used is a comparative method which is comparing the calculation of contract employee work overtime wages of PT SLJ Global Tbk with the calculation of work overtime wages based on the Minister of Manpower Decree No: KEP.102/MEN/VI/2004 on article 11 which contains the calculation of work overtime wages. Calculation of work overtime wages for contract employees experienced a difference of underpayment of 91.28% and testing of hypotheses, the hypothesis was accepted because the calculation of work overtime wages of contract employees was not in accordance with the Decree of the Minister of Manpower No: KEP.102/MEN/VI/2004. Based on the results of the study, it can be concluded that the calculation of work overtime wages of contract employees at PT SLJ Global Tbk does not reach the standards that have been applied by the Government which refers to the Minister of Manpower Decree No: KEP.102/MEN/VI/2004. The difference lies in multiplying hourly of work overtime wages. Seeing this situation, the company is suggested to provide fair and wise welfare to all employees
ANALISIS PENYAJIAN LAPORAN KEUANGAN DAERAH PP NOMOR 71 TAHUN 2010 PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KUTAI KARTANEGARA
Get PDF The aim of the study was to analyze the items of the Budget Realization Report, the Reports on Changes in Budget Balance Reports, Balance Sheet posts, Operational Report items, Cash Flow Report items, Equity Change Report items, Notes Notes posts. Financial Report on BPKAD Kutai Kartanegara based on PP No. 71 of 2010 with the following research problems, the employee lacks or does not understand the accrual-based accounting system, so that almost all of them are left to superiors and there are delays in reporting financial statements. Presentation of Financial Statements at BPKAD Kutai Kartanegara, the components of its financial statements, each item is incomplete and meets accrual-based govermant accounting standards PP No.71 of 2010. The basic theory used is public sector accounting that focuses on the presentation of regional financial statements, PP No. 71 of 2010. The research hypothesis is the posts of the Budget Realization Report, Reports on Changes in Budget Balance More, Balance Sheet posts, Operational Report posts, Cash Flow Report items, Equity Change Report items, Posts Notes to the Financial Statements preseted by BPKAD Kutai Kartanegara have not been in accordance with Government Regulation No. 71 of 2010. The Analysis tool used in this study is a comparative method, comparing the BPKAD financial statements of Kutai Kartanegara with PP No. 71 of 2010 using the Dean J. Champion formula in 1990. The results showed that the first hypothesis was accepted that the presentation of Budget Realization Report posts was not appropriate, the second hypothesis is rejected the presetation of the Change Report Budget Budget posts are more suitable, the third hypothesis is accepted the presentation of Neraca posts is not appropriate, the fourth hypothesis is rejected, the presentation of Operational Report posts is quite appropriate, the fifth hypothesis is accepted the presentation of the items of the Cash Flow Statement is not appropriate, the sixth hypothesis is rejected the presentation of Equity Change Report posts is very appropriate, The seventh hypothesis is rejected by the presentation of the items. Notes the Financial Statements are very appropriate
PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSETS DAN CURRENT RATIO TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2013-2015
Get PDFThe investor invest to a go public company in a form of stocks, by their aim to get profit from the company that they invest in a form of dividend. The investors like companies that are able to distribute dividends well (stable), therefore before investing the investor is have to do an analysis about a ratio to divide the dividend by analyzing the finance ratio such as Debt to Equity Ratio (DER), Return On Assets and Current Ratio toward Dividend Payout Ratio in manufacturing companies listed on BEI period 2013-2015 The purpose of this research is to analyze and to find the influence of Debt to Equity Ratio (DER), Return On Assets (ROA) and Current Ratio (CR) to Dividend Payout Ratio (DPR) either partially or simultaneously at manufacturing companies listed on BEI period 2013-2015.The Population and sample in this research are all manufacturing companies listed on BEI period 2013-2015. The sampling technique used purposive sampling method and obtained a sample of 27 companies. The type of data used is secondary data. Methods of data collection using documentation method. The analysis technique used is multiple linear regression.The results showed that: (1) Debt to Equity Ratio has significant effect to Dividend Payout Ratio. (2) Return On Assets has significant effect to Dividend Payout Ratio. (3) Current Ratio has significant effect to Dividend Payout Ratio. (4) Debt to Equity Ratio, Return On Assets and Current Ratio have significant effect to Dividend Payout Ratio
PENGARUH PROFESIONALISME DAN DISIPLIN SERTSA LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT. KTC COAL MINING & ENERGY DI SAMARINDA
Get PDFThe purpose of this study was to determine 1) the influence of professionalism on work productivity, 2) the influence of discipline on work productivity and, 3) the influence of the work environment on work productivity.Professionalism (X1) has a positive and significant effect on the work productivity of employees of PT KTC Coal Mining & Energy Samarinda. The theory used in this study is about Human Resource Management. Management is the science and art of planning, organizing, directing and supervising the efforts of the members of the organization in the use of organizational resources to achieve previously stated goals. Human Resource Management is a field of management that specializes in studying relationships and the role of humans in organizations.Analysis tools and hypothesis testing in this study use multiple regression analysis or multiple regression tools which consist of simultaneous test (simultaneous test) and partial test (each test). As for the data analysis process using the SPSS model 20 statistical tool.Work discipline (X2) has a positive and significant effect on the productivity of employees of PT KTC Coal Mining & Energy Samarinda. This is because there is an influence between the two variables, where the value of t count is greater than t table with the level of sig. 0.001 <0.05. This shows that there is a positive or significant influence or relationship between work discipline variables on work productivity.The work environment (X3) has a positive and significant effect on the work productivity of employees of PT. KTC Coal Mining & Energy Samarinda. This is because there is an influence between the two variables, where the value of t count is greater than t table with the level of sig. 0,000 <0,05. This shows that there is a positive or significant
PENGARUH KESADARAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA SAMARINDA
Get PDFInfluence tax awareness and tax sanctions toward comliance UMKM In Samarinda. By pembimbing Mr.mulyadi and Pembimbing II Mrs Andi Indrawati this goal is quantitative researchwhich has a goal to examine moredeeply about influencetax awreness and tax sanctions toward tax compliance UMKM in Samarinda have awareness and compliance . This research the use kualitatif data and konver to kuantitatif data which have goal for learning about SPSS (Statistic Package for Social Science to organize data..Grand teory this research is Tax Accounting , hipotesis 1. Tax awareness influence and significant towrd tax compliance UMKM in Samarinda, 2.influence and significant toward tax compliance.3.tax awareness and taxsanctions influence and significant toward tax complience UMKM in Samarinda. The result showed 1. hipotesis 1. Tax awareness influence positive and significant towrd tax compliance UMKM in Samarinda, 2.Tax sanctions influence positive and significant toward tax compliance.3.tax awareness and taxsanctions influence positive and significant toward tax complience UMKM in Samarinda. Conclusions and suggestion from this research is the calculation method of SPSS conclusioned is tax awareness and tax sanctions influence positive and significant toward tax compliance UMKM in Samarinda and suggestion to improve tax awareness and tax sanction for improve tax complience UMKM in Samarinda
Analisis Tingkat Kesehatan Pada Koperasi Bina Tani Jaya Di Desa Bukit Pariaman Kecamatan Tenggarong Seberang
Get PDF Health Level Analysis On The Bina Tani Jaya Cooperative at Desa Bukit Pariaman Kecamatan Tenggarong Seberang. Mardiana and Andi Indrawati. Assessment of the level of health in cooperatives is very useful to provide an overview of the condition of the cooperative itself to parties concerned, especially for members of cooperatives and managers, in addition to knowing the level of health of the cooperative based on Ministerial Regulation so that cooperatives are more developed and developing and the objectives of cooperatives can be achieved . The study aims to determine the health level of Bina Tani Jaya Cooperative in 2017 based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No. 14 / Per / M. KUKM / XII / 2009 concerning the aspects of capital, quality of productive assets, management, liquidity, efficiency, independence and growth as well as cooperative identity.. The results showed that the health level of the Bina Cooperative Tani Jaya in 2017 is in a fairly healthy category getting a score of 60,25 with details: (1) The capital aspect gets a score of 15,00 and is in the healthy category. (2) Aspects of earning asset quality get a score of 12,25 and are in the unhealthy category, (3) Management aspects get a score of 12,00 and are in the healthy category. (4) The efficiency aspect in average gets a score of 6,00 and is in a fairly healthy category. (5) The liquidity aspect gets a score 3,75 and is in a very unhealthy category. (6) The aspect of independence and growth gets a score of 3,75 and is in the no category healthy. (7) The identity aspect of the cooperative gets a score of 7,50 and is in the healthy category
PENGARUH CASH POSITION, DEBT TO EQUITY RATIO, RETURN ON ASSETS TERHADAP DIVIDEN PAYOUT RATIO (Studi pada Perusahaan Index LQ45 yang terdaftar pada BEI tahun 2014-2016)
Get PDFInfluence of Cash Position, Debt To Equity Ratio, Return On Asset To Dividend Payout Ratio study at Index LQ45 Company listed in Indonesia Stock Exchange (BEI) Year 2041-2016. Titin Ruliana and Murfat Effendi.This study aims to determine the effect: 1) Cash Position to Dividend Payout Ratio; 2) Debt To Equity Ratio to Dividend Payout Ratio; 3) Return On Assets to Dividend Payout Ratio. The data used in this study is secondary data in the form of financial statements of 2014-2016 obtained from the official website of the Indonesia Stock Exchange is www.idx.co.id.The method used in this research is descriptive method. Of the 45 registered company populations in LQ45, 28 samples of firms meeting the test criteria were met. So that the amount of data to be analyzed amounted to 84. Before performing data analysis techniques, first tested the classical assumption. Hypothesis testing using multiple linear regression test with t test and F test with SPSS 23.0 for Windows software.The Partial Calculation Result shows that Cash Position has no significant effect on Dividend Payout Ratio, where the value of t-count t-table (1.022> 1.990) and probability value (0.310) less than 0.05. The result of simultaneous research shows that Cash Position, Debt To Equity Ratio, Return On Asset have positive significant effect to Dividend Payout Ratio, where F-count> F-table or F-count 2,871> F-table2,7