1,721,215 research outputs found
Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan Perusahaan pada Perusahaan Industri Tekstil yang Terdaftar di Bursa Efek Indonesia
No full textThe main purpose of this study was to investigate whether the financial
performance in the textile industry companies listed on Stock Exchange has
reached a healthy condition or not. The author restrict the discussion in assessing
financial performance using ten financial ratios. financial ratios are as follows :
Current Ratio, Quick Ratio, Debt to Equity Ratio, Inventory Turnover, Total
Assets Turnover, Gross Profit Margin, Net Profit Margin, Return on Investment,
Return on Equity and Earning Price Ratio. The financial performance assessed
based on data derived from financial statements 2006, 2007 and in 2008,
published by the Indonesia Stock Exchange.
This type of research conducted by the author is the kind of descriptive
case study, in which the author describethe financial performance of companies in
the textile industry companies listed on Stock Exchange in 2006, 2007 and 2008.
The author conducted research using financial ratio analysis techniques and
methods across industries (cross section), to determine whether or not healthy
financial position which is done by comparing the financial ratios of a company at
a certain period with financial ratios industry average in the period.
Based on research thathas been done, the results indicate that the financial
performance in the textile industry which is registered in BEI as a whole in 2006,
the financial performance is best assessed PT. Ricky Putra Globalindo language.
For the years 2007 and 2008 whi had the best performance is PT. Polychem
Indonesia Tbk.120 HalamanSkripsi Sarjan
The Influence of Budget Participation, Information Asymmetry, Role Ambiguity and Organizational Commitment on Budget Gaps in Three Star Hotels in Medan City
No full textThis study aims to examine the effect of budget participation, information asymmetry, role ambiguity, and organizational commitment to budgetary slack. The population in this study was all three-star hotels in Medan City, while the sample for this study was determined by purposive sampling method so that a sample of 14 hotels was obtained. The respondents of this study were middle and lower-level managers working at the hotel. Of the 71 questionnaires distributed, 70 questionnaires were received and filled in completely. The type of data used is primary data. The results showed that budget participation had a positive and significant effect on the budgetary slack. Information asymmetry has no effect on budgetary slack. Role ambiguity has no effect on budgetary slack. Organizational commitment has a positive and significant effect on budgetary slack. Simultaneously, budget participation, information asymmetry, role ambiguity and organizational commitment contribute to budgetary slack.103 PagesSkripsi Sarjan
Sistem Pengendalian Intern Kas pada Fakultas Ekonomi dan Bisnis
No full textDalam suatu perusahaan, pemilik maupunpemimpinperusahaan tidak bisa
melakukan pengawasan atas semua operasi perusahaan secara langsung ataupun
terlibat langsungdalam seluruhoperasiperusahaannya. Untuk itu pimpinan
perusahaan perlu mendelegasikan wewenangnya kepada pemegang manajemen
perusahaan lalu meneruskan kembali wewenang tersebut dengan menerapkan
prosedur-prosedur pengendalian intern.Pengendalianmerupakanhalyang
dilakukanperusahaandengan tujuan agar apa yang telah direncanakan dapat
dilaksanakan dengan baik sehingga dapat mencapai target maupun tujuan yang
ingin dicapai.
Menurut Agoes (2008:79), pengendalian intern adalah suatu proses yang
dijalankan oleh dewan komisaris, manajemen dan personel lain entitas yang
didesain untuk memberikan keyakinan memadai tentang pencapaian tiga golongan
tujuan, seperti keandalan laporan keuangan, efektifitas dan efisiensi operasi, dan
kepatuhan terhadap hukum dan peraturan yang berlaku.Pengendalian intern
memiliki peranan penting karena pengendalian intern merupakan prosedur atau
sistem yang dirancang untuk mengontorol, mengawasi,dan mengarahkan
organisasi agar dapat mencapai suatu tujuan. Sistem tersebut dapat digunakan
oleh manajemen untuk merencanakan dan mengendalikan operasi perusahaan,
membantu menyediakan informasi akuntansi yang handal untuk laporan
keuangan, dan menjamin dipatuhinya hukum dan peraturan yang berlak60 HalamanKertas Karya Diplom
Pengaruh Komponen Arus Kas, Laba Akuntansi dan Ukuran Perusahaan Terhadap Return Saham pada Perusahaan Manufatur yang Terdaftar di Bursa Efeki Ndonesia Tahun 2012-2015
No full textThis research aims to find out the effect Components Cash Flow, Profit Accounting and Company Size to Return Shares in companies listed on the Stock Exchange in 2012-2015. The sampling technique in this research is conducted with non-probability sampling approach, particularly purposive sampling method sampling techniques with methods of sampling was not random but based on objectives and considerations or criteria. Population of 33 manufacturing companies, especially in the consumer goods industry sectors listed on the Stock Exchange, acquired 20 companies manufacturing consumer goods industry sectors that meet the above criteria as the study sample.
Based on the research that has been presented, it is known that the cash flow from operating activities significantly influence stock return. Where the results show that, thitung> ttabel (-2761> -1.992), cash flow from operating activities partially affect stock return. The significance of the study also showed the number 0.05 that is (0849> 0.05), meaning that the variable cash flows from investing activities not berpengaruh signifikan on stock returns. Cash flows from financing activities do not have a significant effect on stock returns. Where the results of significance showed> 0.05 that is (0.202> 0.05), meaning that the variable cash flows from financing activities do not have a significant effect on stock returns. Accounting profit no effect on stock returns. Where the results of significance showed> 0.05 that is (0186> 0.05), meaning that the variable accounting profit no significant effect on stock returns. Company size has no effect on stock returns. Where the results of significance showed> 0.05 that is (0.680> 0.05), meaning that the variable size of the company does not have a significant effect on stock returns.Penelitian ini bertujuan untuk mengetahui pengaruh Komponen Arus Kas, Laba Akuntansi dan Ukuran Perusahaan terhadap Return Saham pada perusahaan manufaktur yang terdaftar di BEI tahun 2012-2015.
Teknik pengambilan sampel dalam penelitian ini dilakukan dengan pendekatan non probability sampling, khususnya metode purposive sampling yaitu teknik sampling dengan metode pengambilan sampel secara tidak acak tetapi berdasarkan atas tujuan dan pertimbangan atau kriteria tertentu. Dari 33 populasi perusahaan manufaktur khususnya di sektor industry barang konsumsi yang terdaftar di BEI, diperoleh 20 perusahaan manufaktur sektor industry barang konsumsi yang memenuhi kriteria diatas sebagai sampel penelitian.
Berdasarkan hasil penelitian yang telah dikemukakan, diketahui bahwa arus kas dari aktivitas operasi berpengaruh signifikan terhadap return saham. Dimana hasilnya menunjukkan bahwa, thitung > ttabel (-2.761 > −1,992), maka arus kas dari aktivitas operasi secara parsial mempengaruhi return saham. Signifikansi penelitian juga menunjukkan angka 0.05 yaitu (0.849 > 0.05), artinya variabel arus kas dari aktivitas investasi tidak berpengaruhsignifikan terhadap return saham. Arus kas dari aktivitas pendanaan tidak berpengaruh terhadap return saham. Dimana hasil dari signifikansi menunjukkan >0.05 yaitu (0.202 > 0.05), artinya variabel arus kas dari aktivitas pendanaan tidak berpengaruh signifikan terhadap return saham. Laba akuntansi tidak berpengaruh terhadap return saham. Dimana hasil dari signifikansi menunjukkan >0.05 yaitu (0.186 > 0.05), artinya variabel laba akuntansi tidak berpengaruh signifikan terhadap return saham. Ukuran perusahaan tidak berpengaruh terhadap return saham. Dimana hasil dari signifikansi menunjukkan >0.05 yaitu (0.680 > 0.05), artinya variabel ukuran perusahaan tidak berpengaruh signifikan terhadap return saham.91 HalamanSkripsi Sarjan
Pengendalian Internal Penggajian Pegawai pada Kantor PTPN III Kebun Bandar Betsy
No full textDi era globalisasi saat ini, kemajuan dunia usaha semakin pesat. Para pengusaha sedapat mungkin dituntut untuk dapat meluaskan dan melindungi usahanya agar dapat bersaing dan tetap survive dibidangnya serta tidak tertinggal dengan perusahaan lainnya. Pertumbuhan dunia usaha yang pesat ini, dapat kita lihat dari banyak berdirinya perusahaan-perusahaan yang bergerak di bidang yang berbeda-beda,baik perusahaan jasa, perusahaan dagang, atau perusahaan industri dalam bentuk usaha kecil, usaha menengah, atau usaha besar.
Biasanya, setiap perusahaan bermaksud memaksimumkan laba dan meluaskan usahanya kecuali perusahaan nirlaba. Berbagai sarana dan usaha dilakukan perusahaan agar tujuan perusahaan dapat terealisasi. Berhasil atau tidaknya suatu perusahaan dipengaruhi oleh faktor, diantaranya faktor tenaga kerja. Perusahaan dalam melaksanakan kegiatan usahanya sangat membutuhkan Sumber Daya Manusia (SDM) sebagai tenaga kerja.53 HalamanKertas Karya Diplom
Sistem Informasi Akuntansi Aktiva Tetap pada Fakultas Ekonomi Universitas Sumatera Utara
No full textSetiap organisasi memiliki sasaran yang akan dicapai, baik yang bersifat jangka
pendek maupun jangka panjang, yaitu memperoleh laba dan menaikkan nilai
perusahaan. Perusahaan tidak akan dapat mencapai sasaran tersebut tanpa adanya
aktiva (Asset) yang dapat menjamin kelancaran operasional rutin perusahaan,
terutama aktiva tetap (Fixed Asset). Aktiva tetap merupakan asset perusahaan yang
sangat penting, tanpa adanya aktiva tetap mustahil perusahaan dapat menjalankan
kegiatan operasional perusahaan.61 HalamanKertas Karya Diplom
Pengaruh Arus Kas Operasi terhadap Tingkat Likuiditas pada Perusahaan Real Estate dan Property yang Terdaftar di Bursa Efek Indonesia
No full textThis study aims to examine the effect of operating cash flow of liquidity in
real estate and property company listed in Indonesia Stock Exchange.
This study used quantitative methods with the form of causal relationship
(cause and effect), with operating cash flow variables as independent variables
and liquidity as the dependentvariable. The number of samples of this study using
23 property companies listed in Indonesia Stock Exchange during the period 2007
-2009, the sample selection is done by using purposive sampling method. The data
used are secondary data, obtained from the site www.idx.co.id. The data collected
will be analyzed by the method of data analysis is done first before testing the
assumptions of classical hypothesis testing. Testing the hypothesis in this study
using simple linear regression.
The results showed that operating cash flow has no significant effect on the
liquidity of real estate and property company listed in Indonesia Stock Exchange.
R square value is 0,011 indicates that 1,1% of changes in liquidity can be
explained by the independent variables used in this study. While the rest 98,9% is
explained by other factors not included in the regression model.80 HalamanSkripsi Sarjan
Analysis of The Effectiveness and Efficiency of Budget Expenditures of Badan Riset and Inovasi Daerah Kota Medan in 2022-2023
No full textThe two main factors that determine the success of local governments in managing limited resources to achieve predetermined goals and objectives are budget effectiveness and efficiency. The purpose of this study was to determine whether the use of the budget of Badan Riset dan Inovasi Daerah Kota Medan was used effectively and efficiently. To see whether the use of the budget has been used effectively and efficiently is by analyzing the level of effectiveness and efficiency. The results of the analysis of the level of budget effectiveness and efficiency of Badan Riset dan Inovasi Daerah Kota Medan, namely the level of effectiveness in 2022 is classified as effective, and in 2023 there is a decrease in the level of effectiveness of 3.64% from 2022, but this is also still classified as effective. For the level of efficiency, in 2022 it was classified as less efficient, and in 2023 there was an increase in efficiency of 3.85% from 2022, but this was still classified as less efficient. Therefore, Badan Riset dan Inovasi Daerah Kota Medan is expected to maintain the level of effectiveness and also increase the level of efficiency.59 PagesKertas Karya Diplom
Pengaruh Komponen Arus Kas, Laba Akuntansi dan Ukuran Perusahaan Terhadap Return Saham pada Perusahaan Manufatur yang Terdaftar di Bursa Efeki Ndonesia Tahun 2012-2015
No full textThis research aims to find out the effect Components Cash Flow, Profit Accounting and Company Size to Return Shares in companies listed on the Stock Exchange in 2012-2015. The sampling technique in this research is conducted with non-probability sampling approach, particularly purposive sampling method sampling techniques with methods of sampling was not random but based on objectives and considerations or criteria. Population of 33 manufacturing companies, especially in the consumer goods industry sectors listed on the Stock Exchange, acquired 20 companies manufacturing consumer goods industry sectors that meet the above criteria as the study sample.
Based on the research that has been presented, it is known that the cash flow from operating activities significantly influence stock return. Where the results show that, thitung> ttabel (-2761> -1.992), cash flow from operating activities partially affect stock return. The significance of the study also showed the number 0.05 that is (0849> 0.05), meaning that the variable cash flows from investing activities not berpengaruh signifikan on stock returns. Cash flows from financing activities do not have a significant effect on stock returns. Where the results of significance showed> 0.05 that is (0.202> 0.05), meaning that the variable cash flows from financing activities do not have a significant effect on stock returns. Accounting profit no effect on stock returns. Where the results of significance showed> 0.05 that is (0186> 0.05), meaning that the variable accounting profit no significant effect on stock returns. Company size has no effect on stock returns. Where the results of significance showed> 0.05 that is (0.680> 0.05), meaning that the variable size of the company does not have a significant effect on stock returns.Penelitian ini bertujuan untuk mengetahui pengaruh Komponen Arus Kas, Laba Akuntansi dan Ukuran Perusahaan terhadap Return Saham pada perusahaan manufaktur yang terdaftar di BEI tahun 2012-2015.
Teknik pengambilan sampel dalam penelitian ini dilakukan dengan pendekatan non probability sampling, khususnya metode purposive sampling yaitu teknik sampling dengan metode pengambilan sampel secara tidak acak tetapi berdasarkan atas tujuan dan pertimbangan atau kriteria tertentu. Dari 33 populasi perusahaan manufaktur khususnya di sektor industry barang konsumsi yang terdaftar di BEI, diperoleh 20 perusahaan manufaktur sektor industry barang konsumsi yang memenuhi kriteria diatas sebagai sampel penelitian.
Berdasarkan hasil penelitian yang telah dikemukakan, diketahui bahwa arus kas dari aktivitas operasi berpengaruh signifikan terhadap return saham. Dimana hasilnya menunjukkan bahwa, thitung > ttabel (-2.761 > −1,992), maka arus kas dari aktivitas operasi secara parsial mempengaruhi return saham. Signifikansi penelitian juga menunjukkan angka 0.05 yaitu (0.849 > 0.05), artinya variabel arus kas dari aktivitas investasi tidak berpengaruhsignifikan terhadap return saham. Arus kas dari aktivitas pendanaan tidak berpengaruh terhadap return saham. Dimana hasil dari signifikansi menunjukkan >0.05 yaitu (0.202 > 0.05), artinya variabel arus kas dari aktivitas pendanaan tidak berpengaruh signifikan terhadap return saham. Laba akuntansi tidak berpengaruh terhadap return saham. Dimana hasil dari signifikansi menunjukkan >0.05 yaitu (0.186 > 0.05), artinya variabel laba akuntansi tidak berpengaruh signifikan terhadap return saham. Ukuran perusahaan tidak berpengaruh terhadap return saham. Dimana hasil dari signifikansi menunjukkan >0.05 yaitu (0.680 > 0.05), artinya variabel ukuran perusahaan tidak berpengaruh signifikan terhadap return saham.91 HalamanSkripsi Sarjan
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