EKONOMIA
Not a member yet
1228 research outputs found
Sort by
ANALISIS KINERJA KEUANGAN DITINJAU DARI RASIO SOLVABILITAS, AKTIVITAS DAN PROFITABILITAS PT AKASHA WIRA INTERNASIONAL Tbk
Get PDFUrip Gunawan Syahnor 2018. Faculty of Economics, University August 17, 1945 Samarinda. Financial Performance Analysis Judging from the Solvency, Activity and Profitability Ratios of PT Akasha Wira Internasional Tbk Period 2014 - 2107. Under the guidance of mother Elfreda Aplonia as supervisor I and Mr. H. Sunarto as mentor II. The background of this research is tight business competition along with the development of the economy resulting in demands for the company to continue to develop innovation, improve its performance, and expand its business in order to continue to survive and compete. This study aims to determine the decline in terms of solvency ratios measured by debt to equity ratio, activity ratio measured by total assets turnover, and profitability ratios measured from net profit margins from 2014 to 2017. The basic theory of this research is that financial management which focuses on each solvency ratio is measured by the debt to equity ratio, the activity ratio is measured by total assets turnover, and the profitability ratio is measured by the net profit margin. The analytical tool used is each solvency ratio measured by the debt to equity ratio, the activity ratio measured by total assets turnover, and the profitability ratio measured by the net profit margin .. The data required is 4 years, namely in 2014 to 2017 which is obtained from the Indonesian stock exchange. The results of this study indicate: 1) the debt to equity ratio has increased in 2014-2015, and experienced a decline in 2015-2016 until 2016-2017. 2) total assets turnover has decreased in 2014, 2015 and 2016. 3) net profit margin experienced an increase in 2014-2015, and decreased 2015-2016 until 2016-2017. The conclusion of the hypothesis of this study was measured from 1) debt to equity ratio based on the calculation results fluctuated then this hypothesis was rejected, 2) the total asset turnover based on the calculation results fluctuated then this hypothesis was rejected, 3) the net profit margin based on the calculation results fluctuated then the hypothesis this is reject
ANALISIS PERTUMBUHAN RETURN ON INVESTMENT (ROI) PADA PT HANJAYA MANDALA SAMPOERNA TBK PERIODE 2014-2016
Get PDFThe purpose of this study was to determine and analyze the growth of Return on Investment (ROI) of PT Hanjaya Mandala Sampoerna Tbk in the period 2014-2016. The theoretical basis used in this study is financial management can be interpreted as good management related to the allocation of funds in various forms of investment effectively as well as efforts to raise funds to finance investment or spending efficiently. Return On Investment (ROI) is a measurement of the company's overall ability to generate profits with the total amount of assets available within the company. The higher this ratio, the better the state of the company. The growth of company assets is a growth variable that can be seen in terms of sales, assets and net income of the company. Although it can be seen from various sides, but the three use the same basic principles in which growth is understood as an increase in the value of a period relative to the previous period. The analytical tool in this study uses a tool to analyze the company's financial statements which are analyzed with financial ratios namely profitability ratios and growth ratios/Growth Return on Investment (ROI). The results showed that the Return On Investment (ROI) at PT Hanjaya Mandala Sampoerna Tbk for the 2013-2014 period and the 2014-2015 period did not experience growth, as indicated by the company's Return On Investment (ROI) figure for the 2013-2014 period of -9.11 % and the 2014-2015 period amounted to -23.9%, in contrast to the 2015-2016 period, the Return On Investment (ROI) of the company experienced growth, as indicated by the company's Return On Investment (ROI) which experienced an increase of 9.9%.
KINERJA KEUANGAN PT PERTAMINA Tbk
Get PDFTujuan dari penelitian ini adalah untuk mengetahui dan menganalisis kinerja keuangan PT Pertamina Tbk tahun 2014 dan 2015 dilihat dari aspek rasio likuiditas dengan proksi current ratio, acid test ratio (quick ratio) dan cash ratio, serta aspek rasio rentabilitas dengan proksi return on investment dan return on equity. Sesuai dengan tujuan penelitian ini, maka pokok permasalahan yang dikemukakan yaitu “Apakah kinerja keuangan PT Pertamina Tbk tahun 2014 dan 2015 mengalami peningkatan dilihat dari aspek rasio likuiditas dengan proksi current ratio, acid test ratio (quick ratio) dan cash ratio, serta aspek rasio rentabilitas dengan proksi return on investment dan return on equity ?”.Berdasarkan pokok permasalahan yang telah dikemukakan sebelumnya, maka penulis mengemukakan hipotesis yaitu kinerja keuangan PT Pertamina Tbk tahun 2014 dan 2015 mengalami peningkatan dilihat dari aspek rasio likuiditas dengan proksi current ratio, acid test ratio (quick ratio) dan cash ratio, serta aspek rasio rentabilitas dengan proksi return on investment dan return on equity.Menganalisis data dan menguji kebenaran dari hipotesis yang telah dikemukakan sebelumnya, maka penulis menggunakan metode analisis adalah analisis likuiditas dengan proksi current ratio, acid test ratio (quick ratio) dan cash ratio, serta analisis rentabilitas dengan proksi return on investment dan return on equity.Berdasarkan hasil penelitian diketahui kinerja keuangan PT Pertamina Tbk tahun 2014 dan 2015 mengalami peningkatan dilihat dari aspek rasio likuiditas, dimana current ratio pada tahun 2014 sebesar 149,09% dan tahun 2015 menjadi 167,67%, untuk acid test ratio (quick ratio) pada tahun 2014 sebesar 97,98% dan tahun 2015 menjadi 116,24%, begitupula cash ratio pada tahun 2014 sebesar 26,47% dan tahun 2015 menjadi 36,40%, yang berarti hipotesis ditolak. Sedangkan kinerja keuangan PT Pertamina Tbk tahun 2014 dan 2015 mengalami penurunan dilihat dari aspek rasio rentabilitas, dimana return on investment pada tahun 2014 sebesar 2,91% dan tahun 2015 menjadi 3,17%, untuk return on equity pada tahun 2014 sebesar 14,97% dan tahun 2015 menjadi 14,62% yang berarti hipotesis diterima.
PENGARUH PEMILIHAN LOKASI USAHA TERHADAP KESUKSESAN USAHA JASA MIKRO DI JALAN JUANDA SAMARINDA
Get PDFPenelitian mengenai pemilihan lokasi lebih sering dilakukan untuk pemilihan lokasi pabrik, gudang, dan bisnis ritel. Namun pemilihan lokasi usaha tidak hanya dibutuhkan oleh perusahaan besar, usaha jasa berskala mikro pun juga perlu memilih lokasi usaha yang strategis, hal ini terjadi karena pemilihan lokasi yang tepat seringkali menentukan kesuksesan suatu usaha. Penelitian ini bertujuan untuk mengetahui pengaruh masing-masing faktor pemilihan lokasi (kedekatan dengan infrastruktur, lingkungan bisnis, dan biaya lokasi) terhadap kesuksesan usaha jasa mikro di Jl. Juanda Samarinda.Penelitian ini menggunakan data yang diperoleh langsung dari lapangan, yakni melalui observasi langsung, wawancara, dan memberikan kuesioner kepada pemilik usaha jasa mikro di Jl. Juanda Samarinda. Penarikan sampel menggunakan metode sensus dan metode analisis yang digunakan dalam penelitian ini adalah Regresi Linier Berganda.Rumusan masalah dalam penelitian ini 1. Apakah faktor kedekatan dengan infrastruktur berpengaruh positif dan signifikan terhadap kesuksesan usaha?, 2. Apakah faktor lingkungan bisnis berpengaruh positif dan signifikan terhadap kesuksesan usaha?, 3. Apakah faktor biaya lokasi berpengaruh positif dan signifikan terhadap kesuksesan usaha?.Hasil penelitian menunjukkan bahwa kedekatan dengan infrastruktur, lingkungan bisnis, dan biaya lokasi berpengaruh positif dan signifikan terhadap kesuksesan usaha baik secara parsial, maupun secara simultan. Hasil penelitian juga menunjukkan nilai R² sebesar 61,1%. Dari ketiga variabel bebas, biaya lokasi merupakan variabel dengan pengaruh yang paling besar dibandingkan dengan variabel bebas yang lain.
ANALISIS KINERJA KEUANGAN DAERAH KOTA SAMARINDA
Get PDFNUR'AINI. 2016, Financial Performance Analysis of the City of Samarinda, under the guidance of Prof.Dr.H. Eddy SoegiartoK and Ms. Titin RulianaIssues raised in this study are: "Are the financial performance of the city of Samarinda from 2013 to 2015 has been effective and whether the financial performance of the city of Samarinda from 2013 until 2015 has been efficient?The purpose of this study is to determine the financial performance of the city of Samarinda from 2013 until 2015. Analyzer in measuring the effectiveness and efficiency of financial performance of the city of Samarinda by using effectiveness ratio, effectiveness criteria table, efficiency ratio and efficiency criteria table.The results of research conducted, it is known that the financial performance of the Local Government of Samarinda City from the period of 2013 local government finances Samarinda City is very effective because the effectiveness ratio is greater than 100%. In the period of 2014, the financial performance of Samarinda City Government was less effective because its effectiveness ratio was smaller than 90% and showed a downward trend. In the period of 2015 the regional finances of the Samarinda City Government were also less effective. This is because the effectiveness ratio is smaller than 90% and also indicates a downward trend.The financial performance of the Local Government of Samarinda City in the period of 2013 if measured by the ratio of the efficiency of local revenue (PAD) is inefficient, this is because the efficiency ratio is greater than 80%. In the period of 2014 the financial performance of Samarinda City Government is less efficient, this is because the efficiency ratio of Samarinda City Government is greater than 80% and shows an increasing trend. While in the period of 2015, the financial performance of Samarinda City Government is also less efficient. This is also caused by the ratio of efficiency of Local Original Income (PAD) is greater than 80% and shows the trend of denial.Thus it can be concluded that the hypothesis in the period of 2013 for the effectiveness ratio is rejected because the level of effectiveness is greater than 90%, the hypothesis of 2014 accepted because the level of effectiveness is smaller than 90%, while in the period 2015 hypothesis proposed is also accepted because the level of effectiveness more Small than 90%. For the efficiency level in the period of 2013 the hypothesis presented is accepted, this is because the level of efficiency is greater than 80%. In the period 2014, the hypothesis was accepted because the level of efficiency is greater than 80%. And the period of 2015, the hypothesis put forward previously accepted this is also due to the level of efficiency is also greater than 80%
ANALISIS TINGKAT KESEHATAN PERUSAHAAN DITINJAU DARI KINERJA KEUANGAN BERDASARKAN SURAT KEPUTUSAN MENTERI BUMN NO: KEP-100/MBU/2002 (Study Kasus Pada PT. Pembangunan Perumahan (Persero) Tbk Periode 2014-2016)
Get PDFThe purpose of this study is to determine the health level of the financial performance of PT Pembangunan Perumahan (Persero) Tbk 2014, 2015 and 2016 based on the Decree of the Minister of State-Owned Enterprises Number: KEP-100 / MBU / 2002 Year 2002. The research method used is based on the Decree of the Minister of BUMN Number: Kep-100 / MBU / 2002. The analytical tools used are return on equity (ROE), return on investment (ROI), cash ratio, current ratio, collection periods, inventory turnover, total asset turnover, and ratio of total capital to assets. The result of the analysis, total score of finance aspect at PT Pembangunan Perumahan (Persero) Tbk 2014 amounted 61,5 or 87,86 from total total score with assumption of operational and administration aspect eliminated with healthy predicate category AA, 2015 total score of financial aspect equal to 59 , 25 or 84,64 of the total overall score assumed that the operational and administrative aspects are excluded with a healthy category AA predicate, in 2016 the total score of the financial aspect is 58,5 or 83.57 of the total score assumed that the operational and administrative aspects are excluded with a healthy category A A. The conclusion of this research is from 2014 until 2016 hypothesis is received because from 2014 until 2016 the level of health in the financial aspect earned the AA category with a healthy predicate
ANALISIS KINERJA KEUANGAN BANK MANDIRI KONVENSIONAL DAN BANK MANDIRI SYARIAH CABANG SANGATTA
Get PDFThis research is conducted at PT. Bank Syariah Mandiri and PT. Bank Mandiri, (conventional bank) in which the development of syariah banks are increasing rapidly in recent years encourage authors to conduct research on the performance of the bank and know which of the two who have better financial performance. This study aims to know and analyze how the financial performance of both banks based on capital aspect using CAR (Capital Adequacy Ratio) ratio, earning asset quality aspect using NPL (Non Performing Loan) ratio, rentability aspect using ROA (Return On Assets) using the ratio of BOPO (Operating Expense to Operating Income), the fund speculation using LDR (Loan to Deposit Ratio) ratio.Method’s used in this study is the method of documentation and observation. Data collected is a general overview of companies, organizational systems and Financial Report field by using Likert scale. The method of analysis used in conducting the research is by using the Independent Sample T-Test. Based on the results of research that has been done at PT. Bank Mandiri and Bank Syariah Mandiri, the analysis of financial performance derived from the ratio of CAR, NPL, ROA, BOPO, LDR indicates that there is a significant difference between the performance of syariah banking compared with conventional banking when viewed from the mean of bank performance as a whole represented by variable "performance" and performance of syariah banking is no better than conventional banking performance
PENGARUH KESELAMATAN DAN KESEHATAN KERJA (K3) SERTA KOMPENSASI TERHADAP PRODUKTIVITAS KERJA KARYAWAN
Get PDFPenelitian ini dilakukan untuk menguji pengaruh variabel Keselamatan dan Kesehatan Kerja serta Kompensasi terhadap Produktivitas Kerja Karyawan studi kasus Pada PT. PLN (Persero) Area Samarinda Rayon Samarinda Kota. Fokus dari penelitian ini adalah untuk menganalisis pengaruh dari variabel-variabel tersebut terhadap Produktivitas Kerja Karyawan.Penelitian ini bertujuan untuk mengetahui pengaruh: 1) keselamatan kerja terhadap produktivitas kerja karyawan PT. PLN (Persero) Area Samarinda Rayon Samarinda Kota; 2) kesehatan kerja terhadap produktivitas kerja karyawan PT. PLN (Persero) Area Samarinda Rayon Samarinda Kota; 3) kompensasi terhadap produktivitas kerja karyawan PT. PLN (Persero) Area Samarinda Rayon Samarinda Kota; 4) keselamatan dan kesehatan kerja serta kompensasi secara simultan terhadap produktivitas kerja karyawan PT. PLN (Persero) Area Samarinda Rayon Samarinda Kota.Populasi penelitian yang digunakan peneliti adalah seluruh karyawan PT. PLN (Persero) Area Samarinda Rayon Samarinda Kota yang berjumlah 79 karyawan. Sampel penelitian sebanyak 65 responden dengan rumus slovin dan pemilihan sampel menggunakan teknik simple random sampling. Teknik analisis data menggunakan analisis regresi linier berganda, uji asumsi klasik dan pengujian hipotesis.Hasil penelitian menyimpulkan bahwa: 1) keselamatan kerja berpengaruh signifikan terhadap produktivitas kerja karyawan, hal ini dapat dilihat dari t hitung untuk variabel keselamatan kerja sebesar 4,307 > 1,999 dan nilai signifikansi 0,000 0,05; 3) kompensasi berpengaruh signifikan terhadap produktivitas kerja karyawan, hal ini dapat dilihat dari t hitung untuk variabel keselamatan kerja sebesar 2,122 > 1,999 dan nilai signifikansi 0,038 2,76 dan nilai signifikansi 0,000 < 0,05
EVALUASI KINERJA PELAKSANAAN PROGRAM JAMINAN KESEHATAN NASIONAL TAHUN 2015 PADA KABUPATEN KUTAI BARAT
Get PDFPerformance Evaluation of implementation national health assurance program needed to know the weakness/lack of the implementation, so the service can be improve after improvement the weakness/the lack. Based of Badan Pengawasan Keuangan and Pembangunan audit result, founded some of problems about implementation national health assurance program at city/regency in East Kalimantan. Some problems that founded are facilities, tools and health equipments at local government clinic and hospital didn’t appropriate with standart, health human resources at local government clinic and hospital didn’t appropriate with standart, and stock-out medicine occur at local government clinic.This research have a purpose to know the performance of implementation national health assurance program 2015 at Kutai Barat Regency appropriate with stipulations/regulations that obtains, that is health ministry regulation number 30 year 2014, number 56 year 2014, number 58 year 2014, number 75 year 2014, and number 36 year 2015.The data that used to Performance Evaluation of implementation national health assurance program 2015 at Kutai Barat Regency are obtained from helath official, BPJS, Hospital, and local government clinic that be sample. Analisis tool that used in this research is performance assessment tabulation of national health assurance program as exist in technical instruction of national health assurance performace audit 2015.The result from this research is scor achievement performance of implementation national health assurance program 2015 at Kutai Barat Regency is 68,59 with category successful enough. Because the performance achievement score under 80, so can called the implementation national health assurance program not achieve successful appropriate with stipulations/regulations that obtains, that is health ministry regulation number 30 year 2014, number 56 year 2014, number 58 year 2014, number 75 year 2014, and number 36 year 2015.The conclusion of this research is the implementation of national health assurance program not achieve successful appropriate with stipulations/regulations that obtains, that is health ministry regulation number 30 year 2014, number 56 year 2014, number 58 year 2014, number 75 year 2014, and number 36 year 2015
KAJIAN PERLAKUAN AKUNTANSI ASET BIOLOGIS BERDASARKAN INTERNATIONAL ACCOUNTING STANDARD 41(IAS 41) PADA PT. SURYA HUTANI JAYA (STUDI KASUS ASET BIOLOGIS AKASIA)
Get PDFKRISTOFORUS AKDES WAHYU ARI WIBOWO, Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda, “Kajian Perlakuan Akuntansi Aset Biologis Berdasarkan International Accounting Standart 41 (IAS 41) Pada PT. Surya Hutani Jaya (Studi Kasus Aset Biologis Akasia)”. Dibawah bimbingan Bapak LCA. Robin Jonathan dan Ibu Camelia Verahastuti. Penelitian ini dilakukan pada PT. Surya Hutani Jaya yang bergerak dalam bidang HTI. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana perlakuan akuntansi aset biologis serta perbandingan perlakuan akuntansi aset biologis yang diterapkan PSAK 16 dengan perlakuan akuntasi aset biologis berdasarkan IAS 41. Dalam melakukan penelitian ini, penulis mendasarkan analisis yang dibuat berdasarkan literatur yang relevan dengan topik penelitian serta data yang diperoleh dari tempat penelitian.Aset biologis merupakan tanaman dan hewan yang mengalami transformasi biologi. Transformasi biologis terdiri dari proses pertumbuhan, degenerasi, produksi dan prokreasi yang menyebabkan perubahan secara kualitatif dan kuantitatif dalam kehidupan hewan dan tumbuhan, dapat menghasilkan aset baru yang terwujud dalam agricultural produce atau berupa tambahan aset biologis dalam kelas yang sama. Karena mengalami transformasi biologis itu maka diperlukan pengukuran yang dapat menunjukkan nilai dari aset tersebut secara wajar sesuai dengan kontribusinya dalam menghasilkan aliran keuntungan ekonomis bagi perusahaan. IASC (International Accounting Standar Committee) telah mempublikasikan IAS 41 yang mengatur tentang aset biologis. Dalam PSAK (Pernyataan Standar Akuntansi Keuangan) belum ada standar yang mengatur tentang perlakuan akuntansi aset biologis.Perusahaan mengukur aset biologis yang dimiliki berdasarkan nilai perolehan. Aset biologis diukur berdasarkan nilai perolehan dan disajikan pada neraca sebesar nilai bukunya (nilai perolehan dikurangi akumulasi penyusutan). Hal ini didasari oleh pertimbangan bahwa nilai ini lebih terukur sehingga nilai yang diperoleh lebih andal. Dan untuk mencapai keandalan laporan keuangan, perusahaan harus membuat catatan terkait dengan aset biologis