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Pengaruh Service Quality Terhadap Loyalitas Nasabah PT Bank Mandiri Cabang Bigmall Samarinda Dengan Brand Trust Sebagai Variabel Intervening
Full text linkThe aims of this study is to determine wheter: 1). To find out and analyze the effect of service quality on brand trust at PT Bank Mandiri Bigmall Samarinda Branch. 2). To find out and analyze the effect of service quality on customer loyalty at PT Bank Mandiri Bigmall Samarinda Branch. 3). To find out and analyze the effect of brand trust on customer loyalty at PT Bank Mandiri Bigmall Samarinda Branch. 4). To find out and analyze the effect of service quality on customer loyalty PT Bank Mandiri Bigmall Samarinda Branch through brand trust.The grand theories used is Marketing Management, especially about service quality, customer loyalty, and brand trust.The population in this study were customers of PT Bank Mandiri Bigmall Samarinda Branch, totaling 70 respondents. The sampling technique used in this study is purposive sampling or sampling based on certain characteristics. In collecting data, the researcher distributed questionnaires to the customers through the Google Form. The analytical tool used in this research is SEM-PLS.The results of this research shows that: 1). Service quality has a positive and significant impact on brand trust. 2). Service quality has a positive and significant effect on loyalty. 3). Brand trust has a positive and significant effect on loyalty. 4). Service quality has a positive and significant effect on customer loyalty through brand trus
Penyusunan Laporan Keuangan Pada CV Dewa Berbasis Standar Akuntansi Keuangan Mikro, Kecil dan Menengah (SAK EMKM)
Full text linkMuhammad Hildan Raseka, 2022, Preparation of Financial Statements at CV Dewa Based on Micro, Small and Medium Financial Accounting Standards (SAK EMKM).Financial statements are reports that show conditions and provide financial information at this time or within a certain period. This study aims to facilitate MSMEs in compiling financial reports in accordance with SAK EMKM.The purpose of this study is to find out how the preparation of financial statements that have been made by CV Dewa and what obstacles are faced in preparing financial statements based on SAK EMKM. This research uses a qualitative descriptive approach with a case study method, for data collection is carried out by field research and literature.From the results of calculations using the Dean J. Champion formula, it shows that the preparation of financial statements is 100% (very appropriate), profit and loss statements are 100% (very appropriate), notes to financial statements are 0% (not appropriate).The conclusion in this study, the notes on the financial statements are not in accordance with the provisions of SAK EMKM because CV Dewa did not compile notes on the financial statements. Meanwhile, CV Dewa statement of financial position has not recorded current accounts, deposits and inventories
Analisis Perhitungan, Perlakuan Akuntansi dan Pengisian SPT Masa PPh Pasal 22 Bendaharawan Pada Kementerian PUPR Satuan Kerja Pelaksanaan Jalan Nasional Perbatasan Kalimantan Timur Tahun Anggaran 2019
Full text linkThe purpose of this research is to find out and analyze the calculations, accounting treatments and filling out Periodic Income Tax Returns Article 22 Treasurers at the Ministry of Public Works and Public Housing, the Work Unit for the Implementation of the East Kalimantan Border National Road for the 2019 Fiscal Year based on the Regulation of the Minister of Finance of the Republic of Indonesia Number 231/PMK.03/2019. The basic theory used is tax accounting. The analytical method used in this study is a descriptive method. The focus of research is on calculations, accounting treatment and filling in Periodic Income Tax Returns Article 22 Treasurers for the 2019 fiscal year. Based on the results of the analysis and discussion it is known that the calculation of Periodic SPT PPh Article 22 is not in accordance with the Regulation of the Minister of Finance of the Republic of Indonesia Number 231/PMK.03/2019 in which Government Agencies do not deduct PPh Article 22 of 1.5% of the purchase price excluding VAT. The accounting treatment for Periodic Income Tax Returns Article 22 is in accordance with the Regulation of the Minister of Finance of the Republic of Indonesia Number 231/PMK.03/2019 which obtained 87.5%. Filling in Periodic Income Tax Returns Article 22 is in accordance with the Regulation of the Minister of Finance of the Republic of Indonesia Number 231/PMK.03/2019
Pengaruh Current Ratio (CR), Return On Equity (ROE) dan Debt To Equity Ratio (DER) terhadap harga saham perusahaan LQ45 yang terdaftar di BEI Periode 2018-2020
Full text linkThis study aims to determine and analyze the effect of Current Ratio (CR), Return On Equity (ROE) and Debt To Equity Ratio (DER) on stock prices. which of the three variables has a significant influence on stock prices. The data used in this study is the financial statement data of the LQ45 Company listed on the Indonesia Stock Exchange in 2018–2020 which can be obtained from the respective websites that have been published. The test of this research was carried out using the classical assumption test, namely the normality test, linearity test, multicollinearity test, heteroscedasticity test and multiple linear regression analysis. Based on the results of the study, it was concluded that of the 24 (Twenty Four) LQ45 Companies listed on the Indonesia Stock Exchange in 2018–2020 the results showed that the Current Ratio had a significant negative effect on stock prices, Return On Equity had an insignificant positive effect on stock prices, Debt to Equity has no significant negative effect on stock prices. Current Ratio, Return On Equity, and Debt to Equity have a significant effect on stock prices simultaneousl
ANALISIS LAPORAN KEUANGAN DENGAN PENDEKATAN ANALISIS VERTIKAL PADA PT. TIRTA MAHAKAM RESOURCES TBK TAHUN 2017-2020
Full text linkThis study aims to determine the growth of items in the financial statements of the company PT Tirta Mahakam Resources Tbk for 4 years, namely from 2017, 2018, 2019, and 2020 using the vertical analysis method. Indicators are measured using the common size vertical analysis method. This common size report is a form of report that shows the items in it expressed as a percentage. In the income statement, the percentage is based on total sales and in the balance sheet the percentage is based on total assets.In this study, the data used are balance sheet reports and income statements for 4 years, namely the period 2017 to 2020. The data collection technique is carried out by the annual company documentation method and literature study. The results showed that in the vertical analysis of common size, the financial statement items for the 2017-2020 period which experienced positive growth every year in the balance sheet report were short-term liability items and total liabilities. For fixed asset items, total non-current assets and long-term liabilities in 2018 experienced negative growth, but in the following years,. As for the the income statement that experiences positive growth every year is the cost of goods sold item. For the item profit (loss) before tax in 2020 experienced positive growth of 28%, which previously in 2019 experienced negative growth of -3.25%. The after-tax profit (loss) item in 2020 also experienced positive growth of 29.59%, which in the previous two years experienced negative growt
ANALISIS PENERAPAN METODE COST PLUS PRICING DALAM MENENTUKAN BIAYA TARIF SEWA JASA PADA PT. HAJATRANS
Full text linkThe background of this research is to know the profit of PT. Hajatrans in 2017-2020 the company’s profit was quite large but experienced an unstable profit due to the large costs incurred for various purposes and less effective rental rates. The purpose of this study was to determine and analyze the determination of rental rates at PT. Hajatrans is based on the cost plus pricing method. With the formulation of the problem whether the amount of service rental rates at PT. Hajatrans is lower than the amount of service rental rates at PT. Hajatrans is lower than the service rental rate based on the cost plus pricing method?The analytical tool used in this study uses the cost plus pricing method, namely the analysis of total cost according. The results show that the calculation according to the cost plus pricing method is greater than the calculation of the rental rate according to PT. Hajatrans. Therefore, the calculation according to the cost plus pricing method can be used to calculate the cost of the next rental rate in order to increase profit every yea
ANALISIS PERSEDIAAN BARANG DAGANG MAINAN MEREK TOMICA MENGGUNAKAN METODE EOQ (ECONOMIC ORDER QUANTITY) PADA PT STATION SUMBER MAKMUR JAYA
Full text linkTomica Brand Toy Inventory Analysis Using the EOQ (Economic Order Quantity) Method at PT Sumber Makmur Jaya Station in Tenggarong under the guidance of Mrs. Eka Yudhyani as supervisor I and Mrs. Camelia Verahastuti as supervisor II.Merchandise inventory is very important for trading companies and manufacturing companies. Inventory is needed to create sales to generate profit. Inventory is a current asset that has a high enough risk in the company's activities if it is not considered properly. The purpose of this study was to determine and analyze the optimization of the inventory of Tomica brand toys using the EOQ (Economic Order Quantity) method at PT Station Sumber Makmur Jaya.The theory used in this research is about inventory, types of inventory. The type of inventory used is descriptive qualitative with the analytical tools used are EOQ (Economic Order Quantity), Safety Stock, and Reorder Point.The results of the study stated that PT Station Sumber Makmur Jaya was not optimal in the quantity of company orders, to order Tomica brand toys in one order in one year, namely 17 times, while according to the EOQ method the frequency of ordering in one year was 4 times.The total cost of the Tomica brand toy inventory calculated using the EOQ method is less than that incurred by the company. So there is a cost savings of Tomica brand toy inventory if the company uses the EOQ method in Tomica brand toy inventory
ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO AKTIVITAS DAN RASIO PROFITABILITAS PADA PT. BUKIT ASAM TBK TAHUN 2017-2020
Full text link This study aims to determine and analyze the financial performance of PT. Bukit Asam Tbk in 2017-2020 based on activity ratios (total assets turnover and inventory turnover), profitability ratios (return on assets and return on equity). The data required is 4 years, namely in 2017 to 2020 obtained from the Indonesia Stock Exchange. The theoretical basis used in this research is financial statement analysis. The analytical tools used are total assets turnover and inventory turnover for activity ratios, return on assets and return on equity for profitability ratios. The results of this study indicate : 1) Total assets turnover at PT. Bukit Asam Tbk in 2017-2020 on average decreased, the decreased was due to an increase in the number of current assets and fixed assets. 2) Inventory turnover at PT. Bukit Asam Tbk in 2017-2020 on average experienced an increase, the increase was due to a decreased in coal inventory duel to an increase in sales volume. 3) Return on assets at PT. Bukit Asam Tbk in 2017-2020 average decreased, the decreased occurred in net income and total assets. 4) Return on equity at PT. Bukit Asam Tbk in 2017-2020 average decreased, the decreased occurred in net income and total equity. The conclusion of the hypothesis from this research is Financial Performance Analysis Based on Activity Ratio and Profitability Ratios at PT. Bukit Asam Tbk 2017-2020 based on : 1) Activity ratio based on Total Assets Turnover at PT. Bukit Asam Tbk in 2017-2020 on average decreased, thus the hypothesis is accepted. 2) Activity ratio based on Inventory Turnover at PT. Bukit Asam Tbk in 2017-2020 on average experienced an increase, thus the hypothesis was rejected. 3) Profitability ratio based on Return On Assets at PT. Bukit Asam Tbk in 2017-2020 on average decreased, thus the hypothesis is accepted. 4) Profitability ratio based on Return On Equity at PT. Bukit Asam Tbk in 2017-2020 on average decreased, thus the hypothesis is accepte
DAMPAK PENURUNAN HARGA BATU BARA GLOBAL TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERTAMBANGAN SUB SEKTOR BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA
Full text linkThe Impact of Decline in Global Coal Prices on Profit Growth in Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange under the guidance of Mrs. Titin Ruliana as supervisor I and Mrs. Purwanti as supervisor II.The purpose of this study is to determine and analyze the impact of the decline in global coal prices in terms of liquidity ratios (Current Ratio), solvency ratios (Debt to Equity Ratio), profitability ratios (Net Profit Margin and Return On Assets) on profit growth in sub-sector mining companies. coal listed on the Indonesia Stock Exchange in 2018-2021.Sample selection using purposive sampling technique. The selected sample is 8 companies. The method of analysis in this study consists of the classical assumption test, multiple linear regression analysis test, t test and the coefficient of determination (R2) test. The results of the partial test (t test) show that the Current Ratio and Debt To Equity Ratio have no significant effect on profit growth in coal sub-sector companies listed on the Indonesia Stock Exchange in 2018-2021. While the results of the partial test (t test) show that Net Profit Margin and Return On Assets have a significant effect on profit growth in coal sub-sector companies listed on the Indonesia Stock Exchange in 2018-2021. The results of the coefficient of determination test show the Adjusted R Square value of 0.672, this means that 67.2% of the dependent variable can be explained by the independent variable, while the remaining 32.8% is explained by other variable
PENGARUH MODAL KERJA TERHADAP LIKUIDITAS PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Full text linkThe formulation of the problem in the increase in cash turnover, receivable turnover, inventory turnover and working capital turnover in pharmaceutical companies listed on Indonesia Stock Exchange for the period 2014-2016. The theoretical basic for this research is financial management which focuses on working capital which consists of cash turnover, accounts receivable turnover, inventory turnover and liquidity ratio. the analytical tool used is cash turnover accounts receivable turnover, inventory turnover and liquidity. The hypothesis in this study is an increase in cash turnover, inventory turnover and working capital turnover followed by an increase in liquidity (current ratio) in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2014-2016. The results of this study stated that the increased in cash turnover was not accompanied by an increase in liquidity in pharmaceutical companies listed on the indonesia stock exchange in 2014-2016 the hypothesis was rejected. The increase in receivable turnover is not accompanied by an increase in liquidity in pharmaceutical companies listed on the indonesia stock exchange in 2014-2016 hypothesis was rejected. The increase in inventory turnover wasn’t accompanied by an increase in liquidity in pharmaceutical companies listed on the indonesia stock exchange in 2014-2016 hypothesis was rejected. The increase in working capital turnover wasn’t accompanied by an increase in liquidity in pharmaceutical companies listed on the indonesia stock exchange in 2014-2016 hypothesis was rejected