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Journal : Jurnal Artha Satya Dharma

Analisis Manajemen Kredit Guna Meminimalisir Kredit Bermasalah Pada Kud Tirtha Luhur Putu Eka Nopiyani; Kadek Nina Kristina
ARTHA SATYA DHARMA Vol 13 No 1 (2020): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

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Abstract

Model analisis dalam penelitian ini menggunakan metode deskriptif dengan hasil dari penelitian ini menunjukan bahwa KUD Tirtha Luhur telah menjalankan manajemen kredit mulai dari perencanaan, pengorganisasian, pelaksanaan dan pengawasan dan faktor-faktor yang menyebabkan kredit bermasalah adalah disebabkan oleh nasabah yaitu terjadi masalah keluarga, kegagalan usaha dan hal-hal yang tidak diperkirakan (post majeur), penanganan kredit bermasalah dilakukan dengan Rescheduling, Reconditioning, Restructuring, dan penyerahan jamainan kepada KUD Tirtha Luhur, dengan kenaikan persentase kredit bermasalah (Non Performing Loan) dari tahun 2014 sampai tahun 2018 dengan nilai rata-rata 10,93% dalam batas wajar karena secara keseluruhan kredit bermasalah rata-rata di 10% dari seluruh pinjaman yang diberikan, sedangkan untuk kredit macet saja setiap tahun tidak melebihi 10%, hal ini menunjukan bahwa manejemen kredit yang dilakukan oleh KUD Tirtha Luhur sudah efektif.
Analisis Profitabilitas CV. Duta Nirwana Persada Agung Putu Eka Nopiyani
ARTHA SATYA DHARMA Vol 14 No 1 (2021): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

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Abstract

This study aims to determine the progress of the company from CV.Duta Nirwana Persada Agung (Lion Parcel Buleleng) achieving a profit, in running a company that works in the field of shipping services, of course we are very competitive with companies that already have names and also marketing that are quite experienced, so we have various kinds of obstacles in the company. However, there are many things that companies try to increase profitability, such as by holding a price promotion. At least the company is still quite good at running the company even with the competition in the current era. This research was conducted in CV. Duta Nirwana Persada Agung (Lion Parcel Buleleng) is located on the Sangsit Banjar Highway, Tegal Service. The data source used in this research is secondary data which is data collected from existing sources. In this study using CV financial statements. Duta Nirwana Persada Agung.
PENGARUH IOS DAN IC PADA KUALITAS LABA PERUSAHAAN MANUFAKTUR Putu Eka Nopiyani
ARTHA SATYA DHARMA Vol 11 No 1 (2018): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

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Abstract

Penelitian ini dilakukan untuk mendapatkan bukti empiris mengenai pengaruh investment opportunity set dan intellectual capital pada kualitas laba perusahaan manufaktur di bursa efek Indonesia. Jumlah populasi penelitian ini adalah 121 perusahaan manufaktur. Penentuan sampelnya menggunakan teknik purposive sampling sehingga mendapatkan jumlah sampel 38 perusahaan manufaktur. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan bantuan aplikasi SPSS 21. Hasil penelitian ini menunjukkan bahwa Investment Opportunity Set dan Intellectual Capital tidak berpengaruh pada kualitas laba.
FINANCIAL PERFORMANCE PT BPR INDRA CANDRA SINGARAJA DIUKUR DARI CAPITAL, ASSET, EARNINGS DAN LIQUIDITY Putu Eka Nopiyani; Ni Putu Juliantari
ARTHA SATYA DHARMA Vol 11 No 2 (2018): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

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Abstract

Upaya untuk memelihara dan menjaga kepercayaan masyarakat dapat dilakukan bank adalah dengan mempertahankan kinerja keuangan yang dimiliki oleh BPR. Penilaian kinerja bank bisa dilakukan dengan menggunakan empat aspek penilaian dengan menghilangkan aspek manajemen yaitu Capital, assets, earning, Liquidity dinilai dengan menggunakan rasio keuangan, di mana Aspek Capital meliputi Capital Adequacy ratio (CAR), aspek aset meliputi Kualitas Aktiva Produktif (KAP), aspek earning meliputi Return On Asset (ROA) dan BO/PO, sedangkan aspek Liquidity meliputi Cash Ratio (CR) dan Loan To Deposit Ratio (LDR). Penelitian ini bertujuan untuk Untuk mengetahui kinerja keuangan (Financial Performance) PT BPR Indra Candra Singaraja tahun 2012-2016. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Data yang digunakan adalah data sekunder. Metode pengumpulan data menggunakan dokumentasi. Metode analisis data menggunakan metode Capital, Asset, Earnings, dan Liquidity. Hasil penelitian ini menunjukkan bahwa (1) Kinerja PT BPR Indra Candra Singaraja yang diukur dengan rasio Capital Adequacy Ratio menunjukkan kinerja yang kurang baik, (2) Kinerja PT BPR Indra Candra Singaraja rasio yang diukur dengan Kualitas Aktiva Produktif menunjukkan kinerja yang baik, (3) Kinerja PT BPR Indra Candra Singaraja yang diukur dengan rasio Return On Asset menunjukkan kinerja yang baik dan dengan menggunakan rasio Biaya Operasional Pendapatan Operasional menunjukkan kinerja yang baik, (4) Kinerja PT BPR Indra Candra Singaraja yang diukur dengan rasio Cash Ratio dan Loan to Deposit Ratio yang menunjukkan kinerja baik, dan (5) Kinerja PT BPR Indra Candra Singaraja berdasarkan keempat aspek CAEL menunjukkan kinerja PT BPR Indra Candra Singaraja secara keseluruhan adalah baik.
Analisis Rasio Likuiditas Dan Profitabilitas Untuk Menilai Kinerja Keuangan Pada Kpn Wiyata Putu Eka Nopiyani
ARTHA SATYA DHARMA Vol 14 No 2 (2021): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

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Abstract

This study aims to analyze and assess financial performance based on liquidity ratios, and profitability ratios at the Wiyata Civil Service Cooperative (KPN Wiyata). The subject of this research is the financial statements of KPN Wiyata for the period 2018-2020. Data collected with secondary data. While the analysis used is descriptive quantitative using ratio analysis based on the Regulation of the State Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia, number 06/Per/M.KUKM/V/2006 dated May 1, 2006 concerning Guidelines for Assessment of Cooperatives with Achievements/Cooperative Award. The results of this study indicate that (1) based on the liquidity ratio of KPN Wiyata for three years, it is included in the bad criteria. (2) based on the profitability ratio seen from the return on assets for three years, it is included in the criteria of quite good and good.
Kinerja Keuangan LPD Dalam Perspektif Budaya Tri Hita Karana Mertyani Sari Dewi; Putu Eka Nopiyani
ARTHA SATYA DHARMA Vol 15 No 1 (2022): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55822/asd.v15i1.236

Abstract

Abstract. The results of the study prove that the development of the ROA (Return On Asset) Ratio from 2017-2021 dominantly decreased, namely in 2017-2019 this was due to the fact that in 2019 the increase in profit was smaller than the increase in assets. The decline in 2020 and 2021 occurred due to the declining profit value but the number of assets owned by the LPD increased. The reversed condition is illustrated in 2018, namely the ROA value has increased from the previous year, this occurs because profits have increased but the number of assets has decreased. When viewed from the average ROA value from 2017-2021 only in 2020 and 2021 the ROA value of LPD Penglatan is below the average. Based on the development of profits obtained from 2017 – 2021 and CSR funds distributed, fluctuated in 2018 increasing by 9.92% and in 2019 increasing 9.57%. The reverse condition is illustrated in 2020 and 2021 which illustrates the value of profits and CSR funds that have decreased by 15.76% in 2020 and in 2021 it has decreased by 10.44%. However, the average profit increased 1.68%. Likewise, the CSR provided has fluctuations where the average increase is every year 2017-2021, fluctuations that follow the trend trend are the same as changes in profit.
Pengaruh Faktor Fundamental Terhadap Harga Saham Perusahaan Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2020 Putu Eka Nopiyani
ARTHA SATYA DHARMA Vol 15 No 1 (2022): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55822/asd.v15i1.239

Abstract

This research aims to analyze and test the effect of fundamental factors projected by Current Ratio (CR), Debt to Equity Ratio (DER), Return On Asset (ROA), and Earning Per Share (EPS) on the share price of pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the period 2015-2020. This research used secondary data in the form of company financial statements with a total of 30 research samples. Sampling techniques use purposive sampling with criteria. The research data in the test used the Eviews 9.0 program with panel data regression analysis methods. The results showed that the variable Debt to Equity Ratio (X2) partially significant effect on the share price of pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the period 2015-2020. While The Variabel Current Ratio (X1), Return On Asset (X3), , Earnings Per Share (X4) partially no effect on the share price of pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the period 2015-2020.