106 research outputs found
ANALISIS PENGELOLAAN PIUTANG USAHA PADA CV. PRASETYA UTAMA DI SAMARINDA
Get PDFAccounts Receivable Management Analysis at CV. Prasetya Utama In Samarinda, under the guidance of Dr. Dra. Ec. Elfreda Aplonia Lau, M.Si as Supervisor I and Mrs. Nurfitriani, S.E.,M.M as Supervisor II. Accounts receivable management is very important for the company so that the company can minimize losses and know the management of accounts receivable carried out by the company management.This study aims to determine whether the management of accounts receivable at CV. Prasetya Utama 2017-2019 has been well implemented. The analytical tools used are accounts receivable turnover, average days of collection of accounts receivable, arrears ratio and billing ratio.The results of the research analysis showed that the management of accounts receivable at CV. Prasetya Utama in Samarinda has not been implemented properly, as evidenced by the decreasing turnover of accounts receivable, the longer the average day of collection of accounts receivable, the higher arrears ratio and the increasing collection ratio but not in accordance with the larger totalreceivables
PENGARUH LEVERAGE, PROFITABILITY, MARKET VALUE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PROPERTY YANG TERDAFTAR DI BEI TAHUN 2012-2014
Get PDFNURAENI, 2016. Pengaruh Leverage, Profitability, Market Value dan Ukuran Perusahaan terhadap Nilai Perusahaan Property yang terdaftar di BEI Tahun 2012-2014 dibawah bimbingan Ibu Elfreda Aplonia Lau selaku dosen pembimbing I dan Ibu Rina Masyithoh Haryadi selaku dosen pembimbing II. Penelitian ini bertujuan untuk mengetahui pengaruh leverage, profitability, market value dan ukuran perusahaan terhadap nilai perusahaan property selama tahun 2012-2014 secara parsial dan simultan. Sampel dalam penelitian ini adalah 17 emiten perusahaan property yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2014. Hasil dari penelitian ini menunjukan bahwa secara parsial variabel leverage berhubungan negatif dan tidak berpengaruh signifikan terhadap nilai perusahaan property yang terdaftar di BEI tahun 2012-2014. Sementara itu, variabel profitability secara parsial berhubungan positif dan berpengaruh signifikan terhadap nilai perusahaan property yang terdaftar di BEI tahun 2012-2014, sedangkan variabel market value dan ukuran perusahaan secara parsial berhubungan positif dan tidak berpengaruh signifikan terhadap nilai perusahaan property yang terdaftar di BEI tahun 2012-2014. Secara simultan variabel leverage, profitability, market value dan ukuran perusahaan berhubungan positif dan berpengaruh signifikan terhadap nilai perusahaan property yang terdaftar di BEI tahun 2012-2014. Koefisien determinasi menunjukan nilai sebesar 0,209 berarti bahwa variabel dependen (nilai perusahaan) dapat dijelaskan oleh 4 variabel independen (leverage, profitability, market value dan ukuran perusahaan) dengan nilai 20,9%. Sedangkan sisanya sebesar 79,1% dijelaskan oleh faktor-faktor lain di luar model penelitia
Pengaruh Kompensasi dan Punishment terhadap Kinerja Karyawan pada CV. Meraya Earth Locco Sangatta Kutai Timur
Get PDFMARANNU, Pengaruh Kompensasi dan Punishment Terhadap Kinerja Karyawan Pada CV. Meraya Earth Locco Sangatta Kutai Timur (dibawah bimbingan Ibu Dr. Dra. Ec. Elfreda Aplonia Lau, M.Si dan Ibu Suyatin, SE., M.Si).Keberadaan sumber daya manusia di dalam suatu Perusahaan memegang peranan sangat penting. Dalam Perusahaan terdapat kompensasi yang sangat penting bagi karyawan Perusahaan itu sendiri. Selain kompensasi Perusahaan juga memberikan sanksi atau punishment kepada karyawan yang sengaja melanggar aturan Perusahaan, seperti yang diterapkan di CV. Meraya Earth Locco Sangatta.Permasalahan dalam penelitian ini antara lain: 1).Apakah kompensasi dan punishment berpengaruh positif dan signifikan terhadap kinerja karyawan pada CV. Meraya Earth Locco di Sangatta Kutai Timur. 2).Variabel manakah antara kompensasi dan punishment yang dominan berpengaruh terhadap kinerja karyawan pada CV. Meraya Earth Locco di Sangatta Kutai Timur.Secara teoritik, kompensasi menurut Malayu S. P. Hasibuan (2005: 12) adalah semua pendapatan yang berbentuk uang, barang langsung atau tidak langsung yang diterima karyawan sebagai imbalan atas jasa yang diberikan kepada Perusahaan. Sedangkan menurut Mangkunegara (2001: 130) bahwa punishment adalah ancaman hukuman yang bertujuan untuk memperbaiki kinerja karyawan pelanggar, memelihara peraturan yang berlaku dan memberikan pelajaran kepada pelanggar. Dengan pemberian kompensasi dan sanksi yang sesuai maka diharapkan akan meningkatkan kinerja karyawan tersebut dan tidak akan mengulangi kesalahannya lagi. Hipotesis yang diajukan dalam penelitian ini, pertama: kompensasi dan punishment berpengaruh positif dan signifikan terhadap kinerja karyawan, kedua: kompensasi merupakan variabel yang dominan berpengaruh terhadap kinerja karyawan. Untuk menguji hipotesis tersebut, maka peneliti menggunakan analisis uji regresi linier berganda.Adapun hasil dari penelitian ini antara lain: 1).Berdasarkan hasil uji F diperoleh nilai F hitung sebesar 9,773 dengan tingkat signifikansi/ probabilitas 0,000. Karena nilai probabilitasnya lebih kecil dari 0,05 maka model regresi dapat digunakan untuk memprediksi bahwa kompensasi dan punishment secara bersama-sama berpengaruh positif dan signifikan terhadap kinerja karyawan di CV. Meraya Earth Locco Sangatta Kutai Timur sebesar 31,8% melalui persamaan regresi Y = 0,721 + 0,657 X1 + 0,184 X2 dan sisanya sebesar 68,2% dipengaruhi/ditentukan oleh faktor-faktor lain yang tidak termasuk dalam variabel penelitian ini. 2). Dari kedua variabel bebas yang telah diteliti, diperoleh nilai koefisien beta untuk variabel kompensasi sebesar 0,501 yang lebih besar dari pada koefisien beta variabel punishmnet yaitu 0,206. Hasil ini menunjukkan bahwa secara parsial kompensasi merupakan variabel yang dominan memberikan pengaruh terhadap kinerja karyawan dibandingkan dengan variabel punishment
PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUASAN KONSUMEN PADA ERAMART JALAN PELITA KOTA SAMARINDA
Get PDFCakra Aditya, Effect of service quality and price on Eramart customer satisfaction at Pelita Street, Samarinda City. Under the guidance of Mrs. Elfreda Aplonia Lau as the first supervisor and Mrs. Ida Rahmawati as the second supervisorThe formulation of this research problem is (1) Does service quality have a significant effect on Eramart customer satisfaction on Pelita street Samarinda City, (2) Does the price have a significant effect on Eramart customer satisfaction on Pelita street Samarinda City, (3) Does service quality and price have a significant towards consumer satisfaction at Eramart on Pelita street Samarinda City. The theoretical basis of this research is marketing management that focuses on service quality, price, and customer satisfaction. The analytical tool used is multiple linear regression analysis. The hypothesis in this study is (1) Service quality significantly influences Eramart's customer satisfaction on Pelita street Samarinda City, (2) Price significantly influences Eramart's customer satisfaction on Pelita street Samarinda City, (3) Service quality and price significantly influence Eramart's customer satisfaction on Pelita street Samarinda City.The results showed that service quality variables significantly influence customer satisfaction on Eramart Pelita street Samarinda City. Price variable significantly influences consumer satisfaction on Eramart Pelita Street Samarinda City. Service Quality and price significantly influence consumer satisfaction on Eramart Pelita street Samarinda City
ANALISIS KINERJA KEUANGAN PADA PT MEX BERLIAN DIRGANTARA CABANG SAMARINDA
Get PDFMardiana (2021) “Financial Performance Analysis at PT Mex Berlian Dirgantara Samarinda Branch, Samarinda City Expeditionary Company under the guidance of Mrs. Elfreda Aplonia Lau as supervisor I and Sarwo Eddy Wibowo as supervisor II.The financial performance of PT Mex Berlian Dirgantara's expedition is only evaluated based on financial statements without using financial ratios to know for sure whether there is an improvement in the level of efficiency or not. The aim of this research is to find out whether the financial performance with the ratio of liquidity, solvency and profitability at PT Mex Berlian Dirgantara Samarinda Branch, Samarinda City regional expedition company in 2017-2019 is optimal.The basic theory used is financial management with analysis tools Liquidity Ratio (Current Ratio, Cash Ratio), Solvency Ratio (Debt to Asset Ratio, Debt to Equity Ratio) and (Return On Assets, Return On Equity.The results show that the financial performance of PT Mex Berlian Dirgantara Samarinda Branch has decreased in terms of the ratio (Current Ratio, Cash Ratio) in 2017-2019, in terms of the ratio (Debt to Asset Ratio, Debt to Equity Ratio) in 2017-2018 has increased while (Debt to Asset Ratio, Debt to Equity Ratio) in 2018-2019 has decreased, in terms of the ratio (Return On Asset, Return On Equity) in 2017-2018 has decreased while (Return On Asset, Return On Equity) in 2018-2019 has increased, it can be concluded that the overall financial performance of the company PT Mex Berlian Dirgantara Samarinda Branch is still not goo
ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU PADA USAHA TEMPE MILIK BAPAK NO SAMARINDA
Get PDFBela Faradila,2022: Analysis of Control of Inventory of Raw Materials at Samarinda Tempeh Business, Thesis Faculty of Economics and Business Departement of Manegement, 17 Agustus 1945 University of Samarinda. Guide by Suoervised I Mrs.Elfreda Aplonia Lau and Advisor II Mr. This study aims to find out and analyze the control of soybean raw material inventory applied to the Tempe Business of Mr. No Samarinda. It further demonstrates the use of the EOQ method for optimal inventory controlThe theoretical basis used is inventory management, in particular about the control of raw material inventories. The analysis tool used is the Economic Order Quantity (EOQ) method which is used to calculate the optimal purchase, purchase frequency, ROP, and Total Inventory cost.Based on the results of research on the formula approach with the use of the EOQ method that is equal to 22.373 kg, with frequency of ordering 4 times. When reordering is done every 3 months or exactly the same as zero units of inventory left and the total inventory cost is Rp. 917,319. The findings of this study indicate that the application of the Economic Order Quantity (EOQ) method shows the number of orders that are more economical than the method used by Tempe Business Mr. No Samarinda.
ANALISIS PERBANDINGAN KINERJA REKSADANA SYARIAH DAN KONVENSIONAL (Studi Pada Reksadana Yang Terdaftar Di Otoritas Jasa Keuangan Periode 2015-2017)
Get PDFM. Betsy Sancaria H: Comparative Analysis of the Performance of Islamic and Conventional Mutual Funds (Study of Mutual Funds Registered at the Financial Services Authority for the 2015-2017 Period) Under the guidance of Mrs. Elfreda Aplonia Lau as supervisor I and Mr. Murfat Effendi as supervisor II.The purpose of this study is to analyze and study the portfolio return performance of Islamic Mutual Funds compared to Conventional Mutual Funds in 2015-2017 and risk-free return performance of Sharia Bank Indonesia Certificates (SBIS) compared to Bank Indonesia Certificates (SBI) in 2015-2017. The basic theory of this research is financial management. Financial management is all company activities related to how to obtain funds, manage assets in accordance with overall corporate goals. The analytical tool used in this study is portfolio returns and risk-free returns using comparative analysis.The results of this study indicate that in 2015 portfolio return performance of Conventional Mutual Funds is better, in 2016-2017 Sharia Mutual Funds is better. Viewed on risk-free investment Auction of Bank Indonesia Certificates (SBI) have a higher value in 2015, and have the same value in 2016, while in 2017 Bank Indonesia Certificates Sharia (SBIS) have a higher valu
ANALISIS KEBUTUHAN MODAL KERJA PT SUMBER HARAPAN KARANGAN DI KABUPATEN KUTAI TIMUR
Get PDFAnalysis of Working Capital Needs of PT Sumber Harapan Karangan in East Kutai Regency (under the guidance of 1st Supervisor, Mrs. Elfreda Aplonia Lau and 2nd Supervisor Muhammad Maulana) Every company needs capital or funds to support business continuity and achieve company goals. Working capital is a source of funds which is essentially directed to finance daily operational activities, both in the short, medium and long term, so it is necessary to manage working capital. With regard to the management of working capital, this study aims to determine and analyze the working capital requirements of PT Sumber Harapan Karangan from 2020-2026. The theoretical basis used in this research is Financial Management, especially regarding the determination of working capital needs. The analytical technique used is the analysis of the speed of rotation of the elements of working capital and working capital requirements. The results of the study show that: First: working capital in 2020 is IDR 646,893,500 and working capital in 2021 is IDR 661,893,500 so that working capital in 2021 exceeds capital in 2020; Second: The projection of working capital needs in 2022 to 2026 shows that the need for working capital increases every year, namely in 2022 by Rp. in 2024 amounted to IDR 1,038,758,688,-, then increased in 2025 by IDR 1,246,510,426,-, and increased again in 2026 amounted to IDR 1,495,812,511,-
EVALUASI KINERJA PEMASARAN GAS ELPIJI (LPG) PADA TOKO SINAR JAYA DI SAMARINDA
Get PDFPenelitian ini berjudul “Evaluasi Kinerja Pemasaran Gas Elpiji (LPG) Pada Toko Sinar Jaya di Samarinda dibawah bimbingan Ibu Ec. Elfreda Aplonia Lau dan Ibu Titin RulianaTujuan penelitian ini adalah untuk mengevaluasi kinerja pemasaran pada Toko Sinar Jaya tahun 2014 dan 2015, jenis data yang digunakan dalam penelitian ini adalah data yang diperoleh langsung pada Toko Sinar Jaya dan sumber-sumber lain yang mendukung seperti : arsip, dokumen dan keterangan tertulis yang ada hubungan dengan penelitian ini.Dasar teori yang digunakan dalam penelitian ini adalah akuntansi manajemen, kinerja pemasaran. rumusan masalahnya melakukan evaluasi kinerja pemasaran. Hipotesis kinerja pemasaran pada toko sinar jaya pada tahun 2014-2015 mengalami peningkatan, alat analisis yang digunakan dalam penelitian ini efisiensi biaya pemasaran dan Net Profit MarginHasil analisis menunjukan bahwa Toko Sinar Jaya telah melakukan pengendalian biaya pemasaran. Efisisensi biaya pemasaran tahun 2015 lebih kecil dari tahun 2014 dengan total persentase pada tahun 2014 mendapatkan 4,63% dan pada tahun 2015 dengan persentase 4,29%, berdasarakan hasil kinerja profitabilitas yang diukur dengan Net Profit Margin (NPM) menunjukan bahwa pertumbuhan profitabilitas pada Toko Sinar Jaya Samarinda semakin meningkat, hal ini menunjukan kemampuan Toko Sinar Jaya dalam menghasilkan laba. dengan persentase tahun 2014 sebesar 20.6% dan pada tahun 2015 meningkat menjadi 30.7% Hasil penelitian ini diterima efisiensi biaya pemasaran pada tahun 2015 lebih kecil dari tahun 2014
PENGARUH MOTIVASI KOMUNIKASI DAN GAYA KEPEMIMPINAN TERHADAP DISIPLIN KERJA PEGAWAI DPRD KABUPATEN KUTAI TIMUR
No full textRAMA Fadli , Influence Motivation , Communication and Leadership Style Discipline Employee Work Against East Kutai Regency under the guidance of Mrs. Elfreda A. Lau as a Supervisor I and Mrs. Suyatin as Advisor II . This research background by the fact that indicates the existence of various obstacles in improving labor discipline of employees , efforts to improve the Work Discipline Employees Regency of East Kutai heavily influenced by variables motivation , communication and leadership style , which can affect performance , so that someone is willing work to earn a larger salary . From the description of the background issues as outlined , defined formulation of the problem : 1. Does the variable motivation, communication and leadership style affect siqnifikan to the discipline of employees working in the Office of the East Kutai Regency ? 2. Which of the variables of motivation, communication and leadership style dominant influence on the discipline of employees working in the Office of the East Kutai Regency ? Management is a special process of planning , organizing , implementing, and monitoring performed to determine as well as the achievement of targets that have been determined through the use of human resources and others. Basic hypothesis proposed in this research is variable Motivation, Communication and Leadership Style significant effect Against Employees At Work Discipline Office of the East Kutai Regency , and the motivation variable dominant influence on Employees At Work Discipline Office of the East Kutai Regency . The conclusions of this study are motivation , communication , and leadership style has a significant influence on the Work Discipline Employees At the Office of East Kutai Regency . This proves that the first hypothesis of the three variables , together affect the Work Discipline Employees At Parliament Office East Kutai proven true , and among these three variables , communication has the most significant effect on Work Discipline Employees At Parliament Office Kutai east so that the second hypothesis is rejected .
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