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Perbandingan Kinerja Keuangan PT. Astra Agro Lestari Tbk. dan PT. FKS Multi Agro Tbk Periode Tahun 2017 - 2019 Menggunakan Analisis Du Pont System Yulia, Iis Anisa
Jurnal Ilmiah Manajemen Kesatuan Vol 9 No 1 (2021): JIMKES Edisi April 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v9i1.454

Abstract

This study aims to determine the comparison of the financial performance of PT. Astra Agro Lestari, Tbk and PT. FKS Multi Agro, Tbk for the period 2017-2019. The analytical method used to assess the company's financial performance in this study is the Du Pont System. The type of the research was a descriptive research. This research used secondary data from PT. Astra Agro Lestari, Tbk and PT. FKS Multi Agro, Tbk from 2017-2019 obtained from IDX. Overall, the financial performance of the two emitens generally fluctuates, so it can be said that the company's financial performance is not in good condition. The results showed that the average financial performance of PT. FKS Multi Agro, Tbk has a better financial performance based on the Du Pont System method than PT. Astra Agro Lestari, Tbk. Keywords: Du Pont System, Financial Statements, Financial Performance
Pengaruh Pajak Hiburan Dan Pajak Reklame Terhadap Pendapatan Asli Daerah Yulia, Iis Anisa
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.385

Abstract

This study aims to examine the effect of Entertainment Tax and Advertisement Tax on Regional Original Revenue both partially and simultaneously. The analytical method used is multiple linear regression, with Local Revenue as the dependent variable and Entertainment Tax and Advertisement Tax as the independent variable. By using the data of Entertainment Tax, Advertisement Tax and Regional Original Revenue for five years, namely the period 2014-2018, the results of the study show that partially the Entertainment Tax and Advertising Tax variables have a significant effect on Local Own Revenue, and of the two variables the Entertainment Tax variable has the biggest influence. While simultaneously, the two variables together have a significant effect on the Regional Original Revenue Keywords: Entertainment Tax, Advertisement Tax, Local Revenue
Analisis Biaya, Pendapatan dan R/C Ratio Usaha Kayu Trubusan Jati Unggul Nasional di Kebun Percobaan Universitas Nusa Bangsa Yulia, Iis Anisa
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.779

Abstract

Penelitian ini bertujuan untuk mengetahui analisis biaya, pendapatan dan R/C ratio dari usaha kayu trubusan jati unggul nasional di Kebun Percobaan Universitas Nusa Bangsa. Metode analisis yang digunakan adalah metode deskriptif kuantitatif. Pengolahan data secara kuantitatif dilakukan dengan menggunakan perhitungan analisis biaya dan pendapatan. Penelitian ini menggunakan data sekunder yang diperoleh dari pengelola Kebun Percobaan Universitas Nusa Bangsa. Hasil penelitian menunjukkan bahwa biaya yang dikeluarkan selama menjalankan usaha kayu trubusan jati unggul nasional adalah sebesar Rp. 4.105.350. dengan pendapatan dari usaha kayu trubusan jati unggul nasional adalah sebesar Rp. 278.704.650. Hasil penelitian juga menunjukkan bahwa nilai R/C ratio dari usaha usaha kayu trubusan jati unggul nasional adalah sebesar 6,88. Hasil R/C ratio tersebut lebih besar dari satu, sehingga usaha kayu trubusan jati unggul nasional yang dilakukan di kebun percobaan UNB menguntungkan. Kata Kunci: Biaya, Pendapatan, R/C Ratio
Pengaruh Return On Asset, Debt To Equity Ratio Dan Suku Bunga Terhadap Return Saham Perusahaan Property Dan Real Estate yang Terdaftar di BEI Tahun 2017-2019 Yulia, Iis Anisa
Jurnal Ilmiah Manajemen Kesatuan Vol 9 No 3 (2021): JIMKES Edisi Desember 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v9i3.791

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Return on Asset (ROA), Debt to Equity Ratio (DER) dan Suku Bunga terhadap Return saham perusahaan Property dan Real Estate yang terdaftar di BEI tahun 2017-2019. Populasi dalam penelitian ini adalah berjumlah 61 perusahaan dengan sampel penelitian berjumlah 39 perusahaan. Metode analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel Return on Asset (ROA) berpengaruh positif terhadap Return saham, sedangkan variabel Debt to Equity Ratio (DER) dan Suku Bunga berpengaruh negatif terhadap Return saham. Secara simultan variabel Return on Asset (ROA), Debt to Equity Ratio (DER) dan Suku Bunga secara bersama-sama berpengaruh terhadap Return saham. Kata Kunci : Return on Asset, Debt to Equity Ratio, Suku Bunga, Return Saham
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN MASYARAKAT PADA BAGIAN PELAYANAN ADMINISTRASI KEPENDUDUKAN: Kualitas Pelayanan, Kepuasan Masyarakat Sonani, Nia; Yulia, Iis Anisa
Jurnal Visionida Vol. 7 No. 1 (2021): June
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilakukan untuk menguji pengaruh Kualitas Pelayanan terhadap Kepuasan Masyarakat baik secara parsial maupun simultan. Menggunakan metode regresi linear berganda dengan dengan menggunakan kuisioner sebagai data primer. Hasil penelitian menunjukkan bahwa variabel independent berpengaruh signifikan terhadap variabel dependent. Secara bersama-sama variabel independent berpengaruh signifikan terhadap variabel dependent.
GAP ANALYSIS UNTUK MENGETAHUI KINERJA IMPLEMENTASI PROGRAM MERDEKA BELAJAR KAMPUS MERDEKA Mutmainah, Isbandriyati; Yulia, Iis Anisa; Marnilin, Feni; Mahfudi, Ahmad Zaid
Jurnal Ilmiah Manajemen Kesatuan Vol 10 No 1 (2022): JIMKES Edisi April 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i1.934

Abstract

ABSTRACT This study aims to analyze the performance of the MBKM Economiic Faculty Nusa Bangsa University’s program implementation. The analytical method used are gap analysis and paired sample t-test by comparing student perceptions of student performance and student expectations of the importance of MBKM implementation and Economiic Faculty services in the MBKM program. The sampling method is saturated sampling, and the number of respondents is 142 students. By using gap analysis, the results showed that there was a gap between the perceived performance of students and expectations of the level of importance in both the implementation of the MBKM program and the quality of Economiic Faculty services in the implementation of MBKM. By using a different paired sample t-test, the results showed that there was a significant difference between the perceived performance of students and the level of importance of the MBKM program both in the implementation and quality of FEB services in the implementation of MBKM. The management of Economiic Faculty UNB needs to carry out a planned and structured evaluation of the implementation of the MBKM program so that the objectives of the program that are already good, can be implemented properly, and need to involve students in determining the MBKM program that is held so that there is harmony between the wishes of the manager and the needs of students regarding the benefits that will be obtained from student participation in the MBKM program. Keywords: Importance, Performnace, Service Quality, MBKM
Pengaruh Return On Asset, Debt To Equity Ratio Dan Suku Bunga Terhadap Return Saham Perusahaan Property Dan Real Estate yang Terdaftar di BEI Tahun 2017-2019 Iis Anisa Yulia
Jurnal Ilmiah Manajemen Kesatuan Vol 9 No 3 (2021): JIMKES Edisi Desember 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v9i3.791

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Return on Asset (ROA), Debt to Equity Ratio (DER) dan Suku Bunga terhadap Return saham perusahaan Property dan Real Estate yang terdaftar di BEI tahun 2017-2019. Populasi dalam penelitian ini adalah berjumlah 61 perusahaan dengan sampel penelitian berjumlah 39 perusahaan. Metode analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel Return on Asset (ROA) berpengaruh positif terhadap Return saham, sedangkan variabel Debt to Equity Ratio (DER) dan Suku Bunga berpengaruh negatif terhadap Return saham. Secara simultan variabel Return on Asset (ROA), Debt to Equity Ratio (DER) dan Suku Bunga secara bersama-sama berpengaruh terhadap Return saham. Kata Kunci : Return on Asset, Debt to Equity Ratio, Suku Bunga, Return Saham
GAP Analysis Untuk Mengetahui Kinerja Implementasi Program Merdeka Belajar Kampus Merdeka Isbandriyati Mutmainah; Iis Anisa Yulia; Feni Marnilin; Ahmad Zaid Mahfudi
Jurnal Ilmiah Manajemen Kesatuan Vol 10 No 1 (2022): JIMKES Edisi April 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i1.934

Abstract

ABSTRACT This study aims to analyze the performance of the MBKM Economiic Faculty Nusa Bangsa University’s program implementation. The analytical method used are gap analysis and paired sample t-test by comparing student perceptions of student performance and student expectations of the importance of MBKM implementation and Economiic Faculty services in the MBKM program. The sampling method is saturated sampling, and the number of respondents is 142 students. By using gap analysis, the results showed that there was a gap between the perceived performance of students and expectations of the level of importance in both the implementation of the MBKM program and the quality of Economiic Faculty services in the implementation of MBKM. By using a different paired sample t-test, the results showed that there was a significant difference between the perceived performance of students and the level of importance of the MBKM program both in the implementation and quality of FEB services in the implementation of MBKM. The management of Economiic Faculty UNB needs to carry out a planned and structured evaluation of the implementation of the MBKM program so that the objectives of the program that are already good, can be implemented properly, and need to involve students in determining the MBKM program that is held so that there is harmony between the wishes of the manager and the needs of students regarding the benefits that will be obtained from student participation in the MBKM program. Keywords: Importance, Performnace, Service Quality, MBKM
Pengaruh Kualitas Layanan terhadap Kepuasan Pelaksanaan Program MBKM Iis Anisa Yulia; Isbandriyati Mutmainah; Feni Marnilin; Ahmad Zaid Mahfudi
Jurnal Ilmiah Manajemen Kesatuan Vol 10 No 3 (2022): JIMKES Edisi Desember 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i3.935

Abstract

ABSTRACT Service quality and student satisfaction are important aspects of the strategy of higher education institutions in the competitive higher education market. One of the quality of higher education services that needs attention is the quality of service in the learning process. Merdeka Belajar Kampus Merdeka (MBKM) is a program launched by the Ministry of Education, Culture, Research and Technology as a service for students by providing opportunities for students to hone skills according to their interests and talents with various programs. The Faculty of Economics and Business UNB has organized the MBKM program since 2020/2021 with two programs, namely Student Exchange and KKNT. This study aims to determine the level of student satisfaction with the quality of service implementation of the MBKM program. This study uses census data, the analytical methods used multiple linear regression. Based on the results of t-test here are three variables that effect i.e. variable Tangibles, Reliability and Responsiveness while variable Assurance, Emphaty and Relevance does not affect the satisfaction of the implementation of the MBKM program. The result of this research was based on the F-test is the quality of service which consists of Tangibles, Reliability, Responsiveness, Emphaty, Assurance, and Relevance take effect simultaneously to satisfactions of the implementation of the MBKM program. Keywords : Service quality; Satisfaction; MBKM
Pengaruh Pajak Hiburan Dan Pajak Reklame Terhadap Pendapatan Asli Daerah Iis Anisa Yulia
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.385

Abstract

This study aims to examine the effect of Entertainment Tax and Advertisement Tax on Regional Original Revenue both partially and simultaneously. The analytical method used is multiple linear regression, with Local Revenue as the dependent variable and Entertainment Tax and Advertisement Tax as the independent variable. By using the data of Entertainment Tax, Advertisement Tax and Regional Original Revenue for five years, namely the period 2014-2018, the results of the study show that partially the Entertainment Tax and Advertising Tax variables have a significant effect on Local Own Revenue, and of the two variables the Entertainment Tax variable has the biggest influence. While simultaneously, the two variables together have a significant effect on the Regional Original Revenue Keywords: Entertainment Tax, Advertisement Tax, Local Revenue