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ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO PROFITABILITAS PADA USAHA SHOES CARE CLINIC DI SAMARINDA PERIODE 2016 – 2017
Get PDF2018. The 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
ANALISIS EFEKTIVITAS DAN KONTRIBUSI SEWA ASET BANGUNAN NEGARA TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus Badan Pengembangan Sumber Daya Manusia Provinsi Kalimantan Timur)
Get PDFThe purpose of this paper is to analyze the Effectiveness and Contribution of State Buildings’ Asset Leases on Local Government Revenue (A Case Study in Human Resources Development Agency of East Kalimantan Province). The problems of the study are stated as follows: (1) Does the lease of state building assets in the Human Resources Development Agency of East Kalimantan Province have reached the expected level of effectiveness in 2013 - 2017? (2) Does the lease of state building assets the Human Resources Development Agency of East Kalimantan Province achieve the level of expected contribution to local government revenue?Effectiveness is the achievement of a goal in a good way and resulted well which has done by a person, a group or an organization. Contribution is an analyze tool that is used to find out how much contribution can be made from renting buildings assets towards Local Government Revenue. The research’s hypothesis are: (1) Income from state building assets lease in the Human Resources Development Agency has not reached the expected level of effectiveness in the period of 2013- 2017. (2) Income from state building assets lease to the Human Resources Development Agency has not reached the level of expected contribution to the Local Government Revenue Income for the 2013-2017 period.The data analysis technique used in this study was the analysis of Effectiveness Ratio and Contribution Ratio. The results of the research on the effectiveness and contribution to Local Government Revenue in the Human Resource Development agency in East Kalimantan Province as measured by the ratio of effectiveness and contribution in 2013 - 2017. The Human Resource Development agency of East Kalimantan province has succeeded in optimizing the effectiveness of leasing its building assets, and for the level of contribution towards Local Government Revenue is still considered too low, but it does not mean it was insignificant because the source of local revenue itself comes from taxes - local taxes, regional retribution, the share of profits of “BUMD” and other income
ANALISIS LABA RUGI DEPARTEMENT ROOM SALES PADA SELYCA MULIA HOTEL SAMARINDA
Get PDFProfit and Loss Analysis Department Sales Department At Selyca Mulia Hotel Samarinda. The purpose of this study is to determine the allocation of joint costs, profit sales room, the contribution of each type of room to the profit department department room sales at Selyca Mulia Hotel Samarinda.The formulation of the problem of this study is whether the allocation of shared costs contribute to the determination of profit department department sales room in each room type in Selyca Mulia Hotel Samarinda, whether the profit use of the room has reached the target profit determined and Which type of room at Selyca Mulia Hotel Samarinda contributed the most profit big in department room sales.The theoretical basis of this study is management accounting, referring to joint costs, income statement room. The hypothesis of this research is the allocation of cost together with the method of relative selling value contribute in the determination of profit departement room sales in every room type in Selyca Mulia Hotel Samarinda, the profit of the use of the room has reached the target profit and Deluxe Queen room type contributed profit department department sales highest at Selyca Mulia Hotel Samarinda.The analytical tool used in this research is the Profit and Loss Report of Department of Room and Cost Allocation Together With Relative Selling Value Method in each room type.Based on the calculation of the allocation of shared costs in the department room, it can be compiled income department department room sales reports on each type of room, so it can also count the operational cost (operating expenses) and departmental earnings (departmental income) each type of room in each May-July 2017 period. Average operational cost is 16% and department profit is on average 84% in May-July 2017. earnings department departments average 98.14% have reached target specified in period of May - July 2017. Based the results of the analysis proved that the method of cost allocation along with the relative selling value proved to contribute in the determination of profit. Also proven profit target department with an average achievement of 98.14%. The highest contribution of departmental profit in 3 periods is Deluxe Queen with average of 48.41% with 75.70% Oucupancy rate
Analisis Penerapan Pengendalian Intern Penerimaan Dan Pengeluaran Kas Pada PT. Buran Nusa Respati
Get PDFThis study aims to analyze the suitability of the application of internal control of cash receipts and disbursements at PT. Buran Nusa Respati with elements of internal control according to theory.Collection techniques are (1) field research (field research) using interview and questionnaire methods. (2) library research (library research) by collecting data about documentation and information at PT. Buran Nusa Respati. Data analysis techniques using descriptive analysis, while to determine the suitability with the elements of internal control using the calculation formula Dean J. Champion.Based on the results of research conducted on internal control of cash receipts and disbursements at PT. Buran Nusa Respati by using questionnaires elements of internal control according to the theory that refers to the COSO theory. The calculation of COSO's internal control theory by using the Dean J. Champion formula obtains a return of 94.54%, which means it is very suitable. Based on the proposed hypothesis, namely the application of internal control of cash receipts and disbursements at PT. Buran Nusa Respati Not according to the elements of internal control according to the theory rejected.The conclusion of this study is internal control on cash receipts and expenditures applied by PT. Buran Nusa Respati is in accordance with the elements of internal control, then PT. Buran Nusa Respati must continue to maintain this condition so that the possibility of fraud and errors can be minimized
AKUNTANSI USAHA DAGANG TOKO EMAS MODEL MANIS PALARAN SAMARINDA
Get PDFImplementation of accounting at trading companies, specially in the Gold Store“Model Manis” brand at Palaran, Samarinda Indonesian is very important and must exist, because accounting is a key indicator of business performance and is a tool for companies in decision making so as to improve the management of the company, through the application of good accounting, know how the development and health of his business, how much profit earned his business in a certain period. This is very important for business owners to assess the exact performance and health of their business. This study research to find out whether the business accounting of Gold Store “Model Manis” brand at Palaran Samarinda Indonesian, already in accordance with the Financial Accounting Standards For Entities Without Public Accountability (SAK ETAP).Basic theory in this research is financial accounting, data used in this research are primary data and secondary data. Primary data is data obtained directly from the owner of The Gold Store “Model Manis” brand at Samarinda city through interview. Secondary data is data obtained from the Gold Store “Model Manis” Palaran Samarinda. The analytical tool used in this study using the formula Dean J. Champion.The result of the research shows that the accounting on the merchandise business of The Gold Store “Model Manis” brand of Palaran Samarinda is quite in accordance with the Financial Accounting Standards For Entities Without Public Accountability (SAK ETAP), it can be seen from the calculation result using Dean J. Champion formula that is obtained 52% is located at 51% - 75%, although quite in accordance with SAK ETAP, but there are some things that need to be improved in the application of business accounting Gold Store “Model Manis” brand of Palaran Samarinda Indonesian, which is necessary to reporting balance sheet and cash flow statement. This is so that the application of accounting is really in accordance with the Financial Accounting Standards For Entity Without Public Accountability (SAK ETAP)
FAKTOR – FAKTOR YANG MEMPENGARUHI KEPUTUSAN KONSUMEN MEMILIH KURSUS MENGEMUDI MOBIL DELTA DI KOTA SAMARINDA
Get PDFTujuan penelitian ini adalah untuk mengetahui pengaruh faktor produk, harga, tempat, promosi, orang, proses dan wujud fisik terhadap keputusan konsumen memilih kursus mengemudi mobil Delta di kota Samarinda, dan mengetahui faktor yang dominan pengaruhnya terhadap keputusan konsumen memilih kursus mengemudi mobil Delta di kota Samarinda. Sampel dalam penelitian ini sebanyak 59 responden, teknik pengambilan sampel adalah acidental sampling. Metode pengumpulan data menggunakan kuisoner. Teknik analisis yang digunakan adalah analisis regresi linear berganda di bantu program SPSS. Teori yang digunakan adalah teori pemasaran dan perilaku konsumen termasuk teori tentang keputusan membeli. Hasil analisis menunjukkan persamaan fungsi dari Y =0,675+ 0,109X1 + 0,494X2 + 0,116X3 – 0,053X4 + 0,265X5 +0,038X6 – 0,155X7. Nilai R (Koefesien korelasi ). diperoleh 45,4% dan nilai R square diperoleh 20,6%. Pengujian hipotesis secara serentak (Uji F) berdasar tabel anova menunjukkan nilai signifikan pada tabel anova 0,0091< 0,10 yang berarti ke 7 variabel yaitu produk, harga, promosi, tempat, orang, proses dan bukti fisik secara serentak berpengaruh signifikan bernilai positif terhadap keputusan konsumen (Y). Sehingga disimpulkan Ho ditolak dan Ha diterima. Dari variabel 7P produk, harga, promosi, tempat, orang proses dan bukti fisik. variabel yang berpengaruh signifikan terhadap keputusan konsumen ialah variabel promosi dan variabel harga, Variabel yang berpengaruh dominan adalah promosi. penulis menyarankan agar Delta dapat berpromosi lebih luas lagi misalnya melalui sosial media, website resmi, membuka cabang di tempat lain serta mempertahankan kualitas yang sudah melekat sebagai image Delta
PENGARUH PENGENDALIAN MANAJEMEN DAN PEMBELAJARAN ORGANISASI TERHADAP KINERJA KARYAWAN PADA BADAN KESATUAN BANGSA DAN POLITIK KABUPATEN KUTAI TIMUR
Get PDFPenelitian ini bertujuan untuk mengetahui pengaruh variabel pengendalian manajemen dan pembelajaran organisasi terhadap kinerja KESBANG POL pada KESBANG POL Kutai Timur.Penilitian dilakukan kepada 80 responden Badan Kesatuan Bangsa dan Politik Kabupaten Kutai Timur, dengan teknik pengumpulan data menggunakan kuesioner. Hasil penelitian menunjukkan persamaan regresi sebagai berikut : Y = 9.239+ 0.099X1 + 0.140X2 + e. Nilai R (Koefisien Korelasi) yang diperoleh sebesar 0,444atau 44,4% dan nilai R Square (Koefisien Determinasi) sebesar 0,197atau 19,7%. Hasil penelitian menunjukkan bahwa variabel Pengendalian Manajemen (X1) dan Pembelajaran Organisasi (X2) secara simultan berpengaruh signifikan terhadap Kinerja KESBANG POL Kutai Timur (Y). Secara parsial variabel pembelajaran organisasi (X2) yang mempunyai pengaruh signifikan terhadap variabel kinerja KESBANG POL (Y). Saran utama bagi KESBANGPOL Kutai Timur adalah penelitian yang berhubungan dengan pengendalian manajemen dan pembelajaran organisasi terhadap kinerja KESBANG POL sekiranya dapat dijadikan acuan dalam mengambil kebijakan manajemen demi kemajuan KESBANG POL
ANALISIS PERLAKUAN AKUNTANSI PENYUSUTAN ASET TETAP PT TAHTA AULIA PERKASA SAMARINDA (PSAK NO. 16)
Get PDFThe aims of this research was to analyze and discuss the accounting practice of fixed asset depreciation in PT Tahta Aulia Perkasa Samarinda based on Statement of Accounting Standard Number 16 Fixed Asset.Theory used in this research were depreciation theory and Statement Of Accounitng Standard Number 16. The analyze measure was used Statement of Accounting Standard wich compare between the corporate fixed assets recording such as practicing while admition, practicing while admittioan measurement, practicing while measurement after admition, practicing when disclose all information about fixed asset regulation, with the Accounting Standard Regulation.The Method used was Statement of Accounting Standard wich compare all those aspects then recalculate the depreciation cost, accumulated depreciation cost, and book value of fixed asset recoreded using the fit standard calculation method.The result of this research was PT Tahta Aulia Perkasa had implemented the record of its fixed asset based on Statement of Accounting Standard. Measurement while admition had the suitable practice based on Accounting Standard. The measurement after admition of their fixed asset was out of fit with their standard, which can make the record of their depreciation value in unstandarizeble condition. Disclosure aspects implemented had the suitable practicing with standard. The practice of fixed asset in PT Tahta Aulia Perkasa had several corrections need to be remark to make their practicing in fixed asset proper with their Statement of Accounting Standard (PSAK) Number 16 Fixed Asset
PENGARUH TOTAL QUALITY MANAGEMENT (TQM), GAYA KEPEMIMPINAN, KEDISIPLINAN KERJA DAN FUNGSI MENTORING TERHADAP KINERJA KARYAWAN PT. KEMAKMURAN BERKAH TIMBER SAMARINDA
Get PDFTo be able improved Performance Employees in a company or organization, hence required by factors able to improve Performance itself. As for the factors is Totalizeing Quality Management, Style Leadership, Job Discipline and Function of Mentoring.This Formula research internal issue is" What is there Total influence of Quality Management, Style Leadership, Job Discipline and Function of Mentoring to Performance Employees. This Research aim to know Total influence of Quality Management, Style Leadership, Job Discipline and Function of Mentoring to Performance Employees. Method Research by using quesioner with scale of likert. Research population is entired all employees of PT. Kemakmuran Berkah Timber and of sampel research counted 45 employees people with technique intake of sampel that is totalizeing sampling.Analyzer the used multiple regression which where beforehand have to test and validity of reliabilitas and also test classic assumption.Pursuant to result of solution and research hence Totalizeing Quality Management and Job Discipline have an effect on positive and significant to Performance Employees, so that Ho refused and Style Leadership not have an effect on positive and not significant, so that Ho accepted. While Function of Mentoring have an effect on positive but not significant to Performance Employees, so that Ho accepted. From result of this research expected can be used as by input to management side upon which consideration in order to make-up of employees performance
ANALISIS PERBEDAAN KINERJA KEUANGAN PERUSAHAAN PADA PT. ADARO ENERGY TBK. DAN PT. TOBA BARA SEJAHTRA TBK. (DITINJAU DARI METODE ECONOMIC VALUE ADDED)
Get PDFTujuan penulisan Skripsi ini adalah untuk mengetahui ada atau tidaknya perbedaan yang signifikan antara kedua perusahaan tersebut bila ditinjau menggunakan metode Economic Value Aded dan untuk mengetahui kinerja keuangan mana yang lebih baik diantara kedua perusahaan tersebut dengan menggunakan metode Economic Value Added.Penelitian ini menggunakan metode Economic Value Added, terdapat beberapa tahap dalam melakukan perhitungannya, yaitu dengan menghitung NOPAT, Invested Capital, WACC, Cost of Capital, & Economic Value Added. Hasil dari analisis tersebut menunjukan bahwa PT. Adaro Energy menghasilkan nilai EVA rata-rata negatif dari tahun 2013-2016 yaitu sebesar US 7,343,862. Hasil uji hipotesis dengan Mann Whitney U Test menunjukan nilai sig (2-tailed) 0,083 yaitu lebih besar dari ½ α (0,025) dari hasil tersebut menyatakan bahwa hipotesis 1 ditolak, artinya terdapat perbedaan yang signifikan dari hasil analisis Economic Value Added dari kedua perusahaan tersebut, sedangkan dari perhitungan EVA yang menunjukan nilai negatif pada PT. Adaro Energy, Tbk dan nilai EVA positif pada PT. Toba Bara Sejahtra, Tbk membuktikan bahwa hipotesis 2 ditolak, karena kinerja keuangan PT. Toba Bara Sejahtra, Tbk lebih baik dari PT. Adaro Energy, Tbk ditinjau menggunakan metode Economic Value Added.Kesimpulan dari penelitian ini adalah terdapat perbedaan yang signifikan antara kinerja keuangan PT. Adaro Energy, Tbk dan PT. Toba Bara Sejahtra, Tbk menggunakan metode Economic Value Added, kesimpulan kedua adalah setelah dilakukan analisis maka hasilnya adalah kinerja keuangan PT. Toba Bara Sejahtra, Tbk pada kurun waktu 2013-2016 lebih baik dari PT. Adaro Energy, Tbk bila ditinjau dari metode Economic Value Adde