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ANALISIS WORKING CAPITAL TURNOVER PADA PT. DUA PUTRA MAKMUR Tbk. erma yuli; Nurhayati Nurhayati
JURNAL MANEKSI Vol 9, No 1 (2020): Juni 2020
Publisher : Politeknik Negeri Ambon

ABSTRAKPenelitian ini bertujuan untuk mengetahui seberapa besar working capital turnover pada PT. Dua Putra Utama Makmur Tbk. Jenis penelitian yang digunakan adalah deskriptif. Populasi dalam penelitian ini adalah data laporan keuangan mulai dari perusahaan listing di BEI yaitu dari tahun 2012 – 2018 atau 7 tahun. Teknik pengambilan sampel yang digunakan adalah sampel jenuh dengan menggunakan semua populasi yaitu 7 tahun. Teknik analisis data menggunakan analisis working capital turover dan t-test one sample. Hasil penelitian dan pembahasan yang telah diuraikan sebelumnya dapat di tarik kesimpulan bahwa Working Capital Turnover pada PT. Dua Putra Utama Makmur Tbk. Sesuai dengan hasil perhitungan didapatkan angkat tersebut berada dibawah 6 kali, artinya PT.Dua Putra Utama Makmur Tbk. berada pada kategori lancar. Berdasarkan hasil analisis statistik, didapatkan nilai thitung = -3,663 selanjutnya angka tersebut dibandingkan dengan ttabel untuk taraf kesalahannya 5% (0,05) dan derajat kebebasannya ( dk = 7-1 = 6 maka di peroleh ttabel = 1,9432 kemudian dibandingkan, maka ttabl > thitung (1,9432 > -3,663 ) sehingga angka tersebut menunjukkan H0 ditolak dan Ha diterima. Artinya “working capital turnover pada PT Dua Putra Utama Makmur Tbk lebih kecil 6 kali dari kriteria yang diharapkan atau kriteria lancar “ diterima.

PENGARUH SISTEM PENGENDALIAN INTERNAL DAN ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI SERTA DAMPAKNYA TERHADAP KUALITAS LAPORAN KEUANGAN Nurhayati Nurhayati; Puji Muniarty
Valid: Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.424 KB)

This study aims to examine the influence of internal control systems and information asymmetry on the tendency of accounting fraud and it’s implications on the quality of financial statements at PT. Telkomsel Bima Branch. The population of this research is all employees at PT. Telkomsel Bima Branch that is 57 people. Technic of sample interpretation was done with purposive sampling toward 48 respondents who were employees directly involved in financial management, planning, preparing financial report and billing. The instrument of data analysis used Smart PLS 3.0. The results of the research showed that the internal control system has a negative and insignificant effect on the tendency of accounting fraud, while information asymmetry has a positive and significant effect on the tendency of accounting fraud. Furthermore, the tendency of accounting fraud has a negative and significant effect on the quality of financial statements.

Menumbuhkan Jiwa Wirausaha Mahasiswa Peserta Pengenalan Kehidupan Kampus bagi Mahasiswa Baru (PKKMB) Sekolah Tinggi Ilmu Ekonomi Bima Puji Muniarty; Nurhayati Nurhayati; Intisari Haryati; Jaenab Jaenab; Aliah Pratiwi; Nafisah Nurulrahmatiah
Jurnal Pengabdian Pada Masyarakat Vol 6 No 3 (2021)
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/002.202163.802

GENERATING ENTREPRENEURIAL SPIRIT FOR STUDENTS PARTICIPATING IN CAMPUS LIFE INTRODUCTION FOR NEW STUDENTS (PKKMB) OF SEKOLAH TINGGI ILMU EKONOMI BIMA. Higher education is a place to continue higher education, so adaptive, creative and innovative breakthroughs are needed to attract fresh gradations for the development of science to fulfill the study of prospective new students in the transition phase to become more mature and self-sufficient and accelerate the process of adapting students to the environment. new students and provisions for the success of studying at STIE Bima so that an Introduction to Campus Life for New Students (PKKMB) is needed with the aim of forming and realizing the character of superior, independent and responsible students. Therefore, tertiary institutions have an important role in producing quality graduates that can be used by stakeholders, the initial stimulus carried out by the Bima College of Economics (STIE) in producing complete human resources, namely by entrepreneurial exploration in PKKMB STIE Bima activities. fostering an entrepreneurial spirit for new students who do not yet have soft skills, knowledge and business skills. Participatory activity approach with the method of transferring knowledge from lecturers through the provision of PKKMB materials, observation and interviews with several informants during the entrepreneurship bazaar. The results showed that PKKMB participants were aware of business opportunities, were communicative and were confident when promoting their products during the bazaar.

ANALISIS KREDIT BERMASALAH DILIHAT DARI STANDAR NON PERFORMING LOAN (NPL) PADA PT. BANK MANDIRI (PERSERO) TBK Titi Kurniati; Nurhayati Nurhayati
INOVATOR Vol 9, No 1 (2020)
Publisher : prodima@fe.uika-bogor.ac.id

This study aims to examine how much Non Performing Loans at PT. Bank Mandiri (Persero) Tbk registered on the Stock Exchange for the 2014-2018 period. This research method uses descriptive methods including NPL analysis and hypothesis testing using significance test (t test). The results of the study stated that "Non Performing Loans (NPLs) at PT. Bank Mandiri (Persero) Tbk less than 5% than expected ", thus the banks must suppress the Non Performing Loan (NPL) to below 5% according to the health standard Non Performing Loan (NPL) ratio, with the level of Non Performing ratio Loans (NPL) that are low (less than 5%) are categorized as good banks and will also have an effect on increasing bank earnings, and in lending, banks are required to exercise caution because these credit facilities are high risk which can affect the business continuity of PT. Bank Mandiri (Persero) Tbk.

Comparisonal Analysis Of Debt To Equity Ratio (DER) Between Pt. Bank Mega, Tbk And Pt. Bank CIMB Niaga, Tbk Edward Jumadi Tandiarrang; Nurhayati Nurhayati
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.7805

This study aims to determine whether there are differences in the Debt To Equity Ratio (DER) between PT. Bank Mega, TBK and PT. Bank CIMB Niaga, TBK. The data used in this study is quantitative data from secondary data sources which are then processed. This type of research is comparative, comparative research is used to determine the difference in Debt To Equity Ratio (DER) between PT. Bank Mega, TBK and PT. Bank CIMB Niaga, TBK. The research instrument used is a list of tables containing data on total debt and total equity of PT. Bank Mega, TBK and PT. Bank CIMB Niaga, TBK. The population used in this study were all financial statements of PT. Bank Mega, TBK since being listed on the IDX from 1969 to 2020 for 51 years and PT. Bank CIMB Niaga, TBK since being listed on the IDX from 1989 to 2020, which is 31 years. The sample in this study is the financial statements of PT. Bank Mega, TBK and PT.Bank CIMB Niaga, TBK for 10 years, from 2011 to 2020. The sampling technique used in this study is a purposive sampling technique with the criteria (1) financial statement data is available for 10 consecutive years namely the years 2011-2020 (2) the 10-year sample data already represents the existing population data for research needs. Data collection techniques used are documentation and literature study. The data analysis technique used in this research is descriptive analysis and statistical analysis using independent sample t test. The results showed that there was no difference in Debt to Equity Ratio (DER) between PT. Bank Mega, TBK and PT. Bank CIMB Niaga, TBK.

PENGARUH BUDAYA ORGANISASI DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA DINAS PERTANIAN DAN PERKEBUNAN KABUPATEN BIMA Yustika Karunia; Nurhayati Nurhayati
Jurnal Bina Bangsa Ekonomika Vol. 15 No. 2 (2022): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v15i2.166

In government agencies, human resources are needed that can support a system in the organization, which makes the driver for the organization to advance in the era of global competition, not only technology plays an important role to be developed but performance that is a benchmark for the success of agencies in creating quality human resources. One of the good supports for employee performance is organizational culture and work environment so that it can produce good performance. The purpose of this study is to determine the influence of organizational culture and work environment significantly and partially on performance in the Agriculture and Plantation Service of Bima Regency, as well as to determine the influence of organizational culture and work environment simultaneously on employee performance at the Bima Regency Agriculture and Plantation Service.While to analyze the data obtained, a Simple Correlation Coefficient Analysis was used, Multiple Correlation Coefficient Analysis, Multiple Linear Regression Analysis, Determination Coefficient Analysis, and Hypothesis Test using Significance Test (t Test and F Test). The results showed that organizational culture had a positive and significant effect on employee performance at the Bima Regency Agriculture and Plantation Service, the work environment had a positive and significant effect on employee performance at the Bima Regency Agriculture and Plantation Service and organizational culture and work environment had a positive and significant simultaneous effect on employee performance at the Bima Regency Agriculture and Plantation Service

ANALISIS PERPUTARAN KAS DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PT. MULTI PRIMA SEJAHTERA, Tbk Ersa Novry Salsabillah; Nurhayati Nurhayati
Jurnal Bina Bangsa Ekonomika Vol. 15 No. 2 (2022): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v15i2.173

The capital market is a means and infrastructure of funding for companies or the government. The capital market is an activity where the sirplus of funds and the demand for funds meet through the negotiation of securities. The choice of securities to invest in are stocks, bonds, mutual funds, derivatives (options and futures). Of all the capital markets above, the most famous is stocks. The performance of a company can be reflected in cash turnover, earnings per share and financial risks that can explain management's ability to run the company. If the value of the company looks good and operates continuously with an increase, it is likely that the stock price will be higher. The purpose of this study is to determine the effect of cash turnover and earnings per share on the share price of PT. PT. Multi Prima Sejahtera, Tbk. The data used in this study is used data from PT. PT. Multi Prima Sejahtera, Tbk financial report 1990-2021 which is listed on the Indonesian stock exchange. The sample is determined by deliberate sampling so that the sample can be obtained within 10 years. The techniques used in this study were data analysis with Classical Assumption Test (Normality Test, Multicholinearity Test, Heteroskedasticity Test, Autocorrelation Test), Multiple Linear Regression Analysis, Correlation Analysis, Coefficient of Determination and Significant Test using the spss program version 26. The results of the study showed that there was no partial significant influence between cash turnover and the share price of PT. Meanwhile, Multi Prima Sejahtera, Tbk. Meanwhile, simultaneously there is a significant influence between cash turnover and earnings per share on stock prices

ANALISIS WORKING CAPITAL TURNOVER PADA PT. DUA PUTRA MAKMUR Tbk. erma yuli; Nurhayati Nurhayati
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 9 No. 1 (2020): Juni 2020
Publisher : Politeknik Negeri Ambon

ABSTRAKPenelitian ini bertujuan untuk mengetahui seberapa besar working capital turnover pada PT. Dua Putra Utama Makmur Tbk. Jenis penelitian yang digunakan adalah deskriptif. Populasi dalam penelitian ini adalah data laporan keuangan mulai dari perusahaan listing di BEI yaitu dari tahun 2012 – 2018 atau 7 tahun. Teknik pengambilan sampel yang digunakan adalah sampel jenuh dengan menggunakan semua populasi yaitu 7 tahun. Teknik analisis data menggunakan analisis working capital turover dan t-test one sample. Hasil penelitian dan pembahasan yang telah diuraikan sebelumnya dapat di tarik kesimpulan bahwa Working Capital Turnover pada PT. Dua Putra Utama Makmur Tbk. Sesuai dengan hasil perhitungan didapatkan angkat tersebut berada dibawah 6 kali, artinya PT.Dua Putra Utama Makmur Tbk. berada pada kategori lancar. Berdasarkan hasil analisis statistik, didapatkan nilai thitung = -3,663 selanjutnya angka tersebut dibandingkan dengan ttabel untuk taraf kesalahannya 5% (0,05) dan derajat kebebasannya ( dk = 7-1 = 6 maka di peroleh ttabel = 1,9432 kemudian dibandingkan, maka ttabl > thitung (1,9432 > -3,663 ) sehingga angka tersebut menunjukkan H0 ditolak dan Ha diterima. Artinya “working capital turnover pada PT Dua Putra Utama Makmur Tbk lebih kecil 6 kali dari kriteria yang diharapkan atau kriteria lancar “ diterima.

PENGARUH NET PROFIT MARGIN (NPM) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR KOSMETIK DAN RUMAH TANGGA Nurlinda Nurlinda; Nurhayati Nurhayati
Jurnal Bina Bangsa Ekonomika Vol. 16 No. 2 (2023): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v16i2.368

The cosmetics and household sub-sector companies are part of one of the consumer goods industry sectors listed on the IDX. This study aims to determine and analyze the effect of Net Profit Margin (NPM) and Debt To Equity Ratio (DER) on Cosmetic and Household Sub-Sector companies listed on the IDX. This type of research is associative using quantitative data types from secondary data sources. The research instrument is in the form of a list of tables in the form of financial statements containing total liabilities and total equity, an income statement consisting of net sales and net income, as well as a 2017-2021. The population used in this study were all cosmetics and household sub-sector companies listed on the IDX from 2017-2021 with a total of 10 companies. The samples in this study are 3 Cosmetics and Household Sub-Sectors listed on the Indonesian Stock Exchange from 2017-2021. The sampling technique used in this research is purposive sampling technique. Data collection techniques using library research and documentation. Data analysis techniques used the classical assumption test (consisting of the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test), multiple linear analysis, coefficient and determination tests, and hypothesis testing using the t test, f test. The results of the study state that the Net Profit Margin (NPM) and the Debt-to-Equity Ratio (DER) together have a significant influence on stock prices

ANALISIS PENGARUH PENGGUNAAN MODAL KERJA DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PT. BANK RAKYAT INDONESIA, Tbk. Rifdatul Anisah; Nurhayati Nurhayati
Jurnal Bina Bangsa Ekonomika Vol. 16 No. 2 (2023): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v16i2.371

This study aims to determine the effect of the use of working capital and Earning Per Share on stock prices at Bank Rakyat Indonesia (BRI) Tbk). The population in this study are financial reports for 2003-2021 which are listed on the Indonesia Stock Exchange (IDX). The sample technique used was purposive sampling so that the data obtained was 10 years from 2012-2021. The data used in this study is in the form of financial report data for 2012-2021. The data management method used is Multiple Linear Regression Analysis, which is a statistical method used to determine the relationship between the independent variable and the dependent variable, by testing the classical assumptions first. Tests were carried out to test whether the data in this study were normally distributed and did not have symptoms of multicollinearity and symptoms of heteroscedasticity. Multiple linear regression analysis method assessed from the t test, and F test and the coefficient of determination. The results of the study are: There is no significant effect partially between Working Capital on Stock Prices at PT. Bank Rakyat Indonesia, Tbk, there is a partially significant influence between Earning Per Share (EPS) on the Share Price at PT. Bank Rakyat Indonesia, Tbk. and there is a significant effect simultaneously between the Use of Working Capital and Earning Per Share (EPS) on Share Prices at PT. Bank Rakyat Indonesia, Tbk

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