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ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO PROFITABILITAS PADA USAHA SHOES CARE CLINIC DI SAMARINDA PERIODE 2016 – 2017
Get PDFThe purpose of this research is to analyze financial performance of Shoes Care Clinic business in Samarinda based on profitability ratio. This research uses the theoretical basis of financial management theory regarding financial performance analysis based on profitability ratios. Analytical tools used in this study Net Profit Margin, Return on Investment and Return on Equity. Based on the results of analysis and discussion, the financial performance of Shoes Care Clinic business decreased from 2016 to 2017. Net Profit Margin in 2016 was 0,22% decreased in 2017 to 0.1651%. Return On Investment in 2016 was 0,3357% decreased in 2017 to 0,1926% and Return on Equity in 2016 was 0,3546 decreased in 2017 to 0,2006%. The results of this study indicate that the Shoes Care Clinic business has not been efficient in managing its capital due to increased business costs and reduced operating revenues. Thus with this the hypothesis that researcher stated earlier is:”The financial performance of Shoes Care Clinic business Samarinda has decreased in terms of profitability ratio from 2016 to 2017” was accepted. This is because results of analysis from 2016 to 2017 decreased
PENGARUH PRODUKTIVITAS KERJA DAN PRESTASI KERJA TERHADAP PEMBERIAN INSENTIF PEGAWAI DI DINAS TENAGA KERJA KABUPATEN KUTAI BARAT
Get PDFEty Kusmirna, the effect of work productivity and work performance against employee incentives in the West Kutai District Labor Departement, Robin Jonathan and Mardiana.This study aims to determine the workplace and work performance of influence on employee incentives in the West Kutai District Power Office.The research population used by researches is all employees in the West Kutai District Labor Departement. The research team of 30 respondents and sampling determined is census (saturated sampling). Data analysis using multiple liniear regression with research instrument research and classical assumption test and hypothesis testing.The basis of theory of human resources focusing at productivity and work achievement has a significant effect on the administration of employeincentives in the West Kutai District Labor Departement.The result of the study concluded that : 1) H1 (hypothesis 1) received then meaningful productivity of a significant effect on the incentive gift. 2) The result showed that H2 ( hypothesis 2) received then means working performance has significant effect in the incentives gifts. 3) The results showed that H3 (hypothesis 3) received then meaningful work pride and performance achievement simultaneously significantly effect the incentives administration
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 PDFThis 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
LOYALITAS KONSUMEN PRODUK OLI PELUMAS ENDURO 4T PERTAMINA LUBRICANTS DIKAITKAN DENGAN BRAND IMAGE DAN HARGA DI SANGATTA UTARA (Studi Empiris Pengguna Oli di Sangatta Utara)
Get PDFPRANA QADAR RAMADHAN PUTRA, Loyalitas konsumen produk oli pelumas enduro 4T Pertamina Lubricants dikaitkan dengan brand image dan harga di Sangatta Utara di bawah bimbingan Ibu Theresia Militina sebagai pebimbing I dan Ibu Aidar Erika Toding sebagai pebimbing II.Penelitian ini fokus pada pengaruh citra merek dan harga pada produk oli pelumas Enduro 4T dari PT Pertamina Lubricants (Persero) karena PT. Pertamina Lubricants (Persero) merupakan salah satu perusahaan yang memiliki produk-produk unggulan, terlebih karena PT Pertamina Lubricants (Persero) merupakan satu-satunya produk nasional di bisnis ini. Dari hasil pengamatan, Enduro 4T terkenal sebagai merek oli motor 4 tak yang diakui memiliki kualitas dibandingkan oli motor 4 tak merek lainnya. Tujuan dari penelitian ini ialah untuk : 1) Mengetahui pengaruh citra merek pada pembagian dimensi citra perusahaan (corporate image), citra pemakai (user image), citra produk (product image), dan harga (price) terhadap loyalitas konsumen produk oli pelumas PT Pertamina Lubricants (Persero) Enduro 4T di Sangatta. 2) Mengetahui faktor yang dominan dari citra merek dan harga yang mempengaruhi loyalitas konsumen produk oli pelumas Enduro 4T PT Pertamina Lubricants (Persero) di SangattaAlat analisis yang digunakan untuk menganalisis loyalitas konsumen menggunakan program SPSS dengan analisis regresi linear berganda.Hasil analisis menyebutkan pada hasil analisis regresi linear berganda terhadap loyalitas pengguna Enduro 4T di Sangatta Utara yaitu Y = 3,089 + 0,253 X1+ 0,103 X2 - 0,002 X3 - 0,006 X4 + e dapat diketahui yang berpengaruh signifikan pada loyalitas pengguna oli Enduro 4T variabel Citra Perusahaan (X1) dengan nilai signifikan 0,03 < 0,05, sedangkan variabel citra pemakai berpengaruh namun tidak signifikan sedangkan, citra merek, dan harga berpengaruh negatif terhadap loyalitas pengguna oli enduro 4T.PRANA QADAR RAMADHAN PUTRA, Loyalitas konsumen produk oli pelumas enduro 4T Pertamina Lubricants dikaitkan dengan brand image dan harga di Sangatta Utara di bawah bimbingan Ibu Theresia Militina sebagai pebimbing I dan Ibu Aidar Erika Toding sebagai pebimbing II.Penelitian ini fokus pada pengaruh citra merek dan harga pada produk oli pelumas Enduro 4T dari PT Pertamina Lubricants (Persero) karena PT. Pertamina Lubricants (Persero) merupakan salah satu perusahaan yang memiliki produk-produk unggulan, terlebih karena PT Pertamina Lubricants (Persero) merupakan satu-satunya produk nasional di bisnis ini. Dari hasil pengamatan, Enduro 4T terkenal sebagai merek oli motor 4 tak yang diakui memiliki kualitas dibandingkan oli motor 4 tak merek lainnya. Tujuan dari penelitian ini ialah untuk : 1) Mengetahui pengaruh citra merek pada pembagian dimensi citra perusahaan (corporate image), citra pemakai (user image), citra produk (product image), dan harga (price) terhadap loyalitas konsumen produk oli pelumas PT Pertamina Lubricants (Persero) Enduro 4T di Sangatta. 2) Mengetahui faktor yang dominan dari citra merek dan harga yang mempengaruhi loyalitas konsumen produk oli pelumas Enduro 4T PT Pertamina Lubricants (Persero) di SangattaAlat analisis yang digunakan untuk menganalisis loyalitas konsumen menggunakan program SPSS dengan analisis regresi linear berganda.Hasil analisis menyebutkan pada hasil analisis regresi linear berganda terhadap loyalitas pengguna Enduro 4T di Sangatta Utara yaitu Y = 3,089 + 0,253 X1+ 0,103 X2 - 0,002 X3 - 0,006 X4 + e dapat diketahui yang berpengaruh signifikan pada loyalitas pengguna oli Enduro 4T variabel Citra Perusahaan (X1) dengan nilai signifikan 0,03 < 0,05, sedangkan variabel citra pemakai berpengaruh namun tidak signifikan sedangkan, citra merek, dan harga berpengaruh negatif terhadap loyalitas pengguna oli enduro 4T
ANALISIS PENGELOLAAN ASET TETAP PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KUTAI KARTANEGARA
Get PDFUtilization regional property is one the problems often occurs in every government agency because of a lack of understanding and development in implementing its implementation well. The aim to be achieved in this study is to analyze the management fixed assets in the Regional Financial and Asset Management Agency (BPKAD) Kutai Kartanegara.The method used is a statement of applicable government standards, a comparative method of research that compares the management of fixed asset management institutions, by the state with government accounting standards No. According to Dean J. Champion. Management of fixed assets in financial management bodies and regional assets, state cards are matched to fit 87.1% and tasting hypotheses, the hypothesis is rejected because it complies with government accounting standards (PSAP) No. 07.While the use of fixed assets in BPKAD is not fully maximized because it only uses use and lease loans. Fixed assets reginal property is carried out by the asset sector in the Regional Financial and Asset Management Agency Kutai Kartanegara card as management assistant in accordance with government accounting standards No. 07. Concerning fixed assets but not fully maximized, such as utilization in financial institutions and management regional assets are limited to leasing and borrowin
ANALISIS PENERAPAN PENYUSUNAN LAPORAN KEUANGAN PADA PT. PEJANTAN TANGGUH ABADI BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP)
Get PDFThis study aims to determine and analyze the components ofSAK ETAP. financial statements, balance sheet items and reports on income statement at PT. Pejantan Tangguh Abadi based on SAK ETAP and what are the components of financial statements, balance sheet report items and income statement prepared by PT. Pejantan Tangguh Abadi is in accordance with the provisions of SAK ETAP. The theory used in this study is financial accounting which is a financial information about an entity that the process of preparing financial statements for general purpose oriented to the reporting of external parties. The hypothesis presented is the components of financial statements, balance sheet items, income statements not yet in accordance with SAK ETAP The analytical tool used in this study is comparative method that is a method that compares the standard practice of accounting SAK ETAP with the financial statements of PT. Pejantan Tangguh AbadiThe results of the analysis can be concluded that the components of the financial statements presented not yet in accordance with the criteria value 40% hypothesis testing is accepted the preparation of balance sheet items that are presented is in accordance with the value of the criteria 70% hypothesis testing is rejected and the preparation of income statements reports are presented very suitable to the criteria value of 80% hypothesis testings rejectedThe conclusions of this study are the componets of the financial statements are not yet appropriate, the previously proposed hypothesis is accepted, the preparation of the balance sheet report is appropriate, the previously hypothesis is rejected and the preparation of the income statement items is appropriate, the previously proposed hypothesis is rejected
ANALISIS PENGARUH NILAI TUKAR, SUKU BUNGA DAN INFLASI TERHADAP HARGA SAHAM PADA PT BANK CENTRAL ASIA Tbk TAHUN 2012-2016
Get PDFThis research is conducted on the basis of the movement of capital markets that are influenced by macro fudamental factors namely exchange rate, interest rate and inflation as things investors need to know before making long-term investment decisions. The state of the economy and the ups and downs of macro variables within a country can affect stock prices. Stock price fluctuations influenced by external factors or often referred to as market risk (macro fudamental) have properties that can not be controlled company.There are several findings in this study. First exchange rate has a positive and significant effect partially to stock price, hence can be said that hypothesis accepted. Secondly, interest rates have a positive and significant effect on stock prices, in this finding the hypothesis is rejected. The third inflation has a negative and insignificant effect on the stock price of PT Bank Central Asia Tbk, then the hypothesis is accepted. The four exchange rates, interest rates and inflation simultaneously have a significant effect on stock prices, these findings suggest that the hypothesis is accepte
ANALISIS PENGELOLAAN ASET TETAP PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KUTAI KARTANEGARA
Get PDFUtilization regional property is one the problems often occurs in every government agency because of a lack of understanding and development in implementing its implementation well. The aim to be achieved in this study is to analyze the management fixed assets in the Regional Financial and Asset Management Agency (BPKAD) Kutai Kartanegara.The method used is a statement of applicable government standards, a comparative method of research that compares the management of fixed asset management institutions, by the state with government accounting standards No. According to Dean J. Champion. Management of fixed assets in financial management bodies and regional assets, state cards are matched to fit 87.1% and tasting hypotheses, the hypothesis is rejected because it complies with government accounting standards (PSAP) No. 07.While the use of fixed assets in BPKAD is not fully maximized because it only uses use and lease loans. Fixed assets reginal property is carried out by the asset sector in the Regional Financial and Asset Management Agency Kutai Kartanegara card as management assistant in accordance with government accounting standards No. 07. Concerning fixed assets but not fully maximized, such as utilization in financial institutions and management regional assets are limited to leasing and borrowin
ANALISI BIAYA TRANSPORTASI MINIMUM DI PT SAMUDERA LINE DI SAMARINDA
Get PDFMinimum Transportation Cost Analysis at PT Herlin Samudera Line Samarinda (Empirical Study at PT Herlin Samudera Line Company Period 2017). under guidance of Mrs. Elfreda Apolonia Lau as First guide and Mrs Eka Yudhyani as second guide. This research aims to know and analyze the cost of coal production of PT HERLIN SAMUEDRA LINE transported from the production area, JT Bina Mitra Muara Kembang, kuala tungkal, and redu surabaya to the destination area of Berau, batam, north Jamrud and jasatama gresik the problem in this research is whether the transportation cost incurred by PT Herlin samuedra Line has not done the transportation method. the basic theory used in this research is operational management that focuses on transportation. This research hypothesis is coal transportation cost from production source of JT Binamitra, kuala tungkal and redu surabaya to destination area of batam, berau, north jamrud and Jasatama gresik PT HERLIN SAMUDERA LINE not yet optimal.The analysis tool used in this research is North west corner method and modified Method.The result of the research shows that the transportation cost is based on the calculation of PT SAMUDERA LINE of Rp 94,209,640 while the calculation of transportation cost based on the calculation of modified method amounted to Rp 80,527,326 resulting in a decrease in transportation cost of Rp 13,682,314. The results of this research indicate that the hypothesis of this research states that the cost of transportation of coal has not been optimally accepted or the hypothesis of this research is accepted
PENGARUH HARGA, PROMOSI, DAN VIRAL MARKETING TERHADAP KEPUTUSAN MEMBELI PADA TOKO ONLINE “NUNU COLLECTION” MELALUI FACEBOOK
Get PDFThis research aims to investigate the influence of pricing, promotion, and viral marketing on purchasing decisions of the online shop Nunu Colletion through Facebook. Sample as many as 90 respondents obtained using engineering incidental sampling. Meanwhile, the collection of data is done with online questionnaires of the online shop Nunu Collection customers that have made a purchase online. Multiple linear regression analysis used in this study to analyze the data statistically by using SPSS v23 statistical program tools. Results from this study were the effect of variable pricing, promotion, and viral marketing positive significant influence on purchase decisions through the online shop Nunu Collection via Facebook. Promotion was variable that has most contributed. Through this research, the expectation of using Facebook as a tool to promote the online shop Nunu Collection product could be improved, because of every promotion could be directly received and prompt responded by consumers