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ANALISIS LAPORAN ARUS KAS OPERASI UNTUK MENILAI KINERJA KEUANGAN PADA PT. GUDANG GARAM TBK Nurjanah Nurjanah; Aliah Pratiwi
Procuratio : Jurnal Ilmiah Manajemen Vol 8 No 2 (2020): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

This study aims to determine and analyze how the picture of liquidity and flexibility in PT. Gudang Garam Tbk. The research instrument uses a list of tables. The type of research is descriptive. The population in this study in the financial statement data for 48 years. The sample in this study is for 5 years (2014-2018). The type of research data uses quantitative data types with SPSS 16.0. The results of the study showed that the liquidity ratio and flexibility ratio had no effect on the salt storage warehouse or it could be interpreted that the liquidity ratio and flexibility ratio were categorized as good. Penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana gambaran likuiditas dan fleksibilitas pada PT Gudang Garam Tbk. Instrumen penelitian menggunakan daftar tabel. Jenis penelitian adalah deskriptif. Populasi dalam penelitian ini adalah data laporan keuangan selama 48 tahun. Sampel dalam penelitian ini yaitu selama 5 tahun (2014-2018). Jenis data penelitian menggunakan jenis data kuantitatif dengan sumber data sekunder menggunakan bantuan program SPSS.16.0. Hasil penelitian menunjukan bahwa rasio likuiditas dan rasio fleksibiltas tidak terdapat pengaruh terhadap PT. Gudang Garam Tbk atau dapat di artikan bahwa rasio likuiditas dan rasio fleksibilitas berkategori baik.
PENGARUH PERTUMBUHAN PENJUALAN DAN WORKING CAPITAL TURNOVER (WCT) TERHADAP NET PROFIT MARGIN (NPM) PADA PT UNILEVER, TBK Putri Ulya Ul Ulum; Aliah Pratiwi
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 6 No 1 (2021): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

The purpose of this study is whether the significant effect of sales growth on NPM at PT Unilever Tbk is the significant effect of sales on WCT at PT Unilever Tbk and the effect of sales growth and WCT simultaneously on NPM at PT Unilever Tbk. This type of research is associative, for the research population is in the form of financial reports and sales growth taken about 15 years and the sample is 10 years from 2010-2019, the data analysis techniques are classical assumption test, t test, and F test. This study shows that sales growth does not have a significant effect on NPM at PT Unilever Tbk, then sales growth also does not have a significant effect on WCT at PT Unilever Tbk, and the effect of sales growth and WCT does not simultaneously affect NPM at PT Unilever Tbk. Tujuan dari penelitian ini adalah apakah pengaruh pertumbuhan penjualan secara signifikan terhadap NPM pada PT Unilever Tbk apakah pengaruh penjualan secara signifikan terhadap WCT pada PT Unilever Tbk dan pengaruh pertumbuhan penjualan dan WCT secara simultan terhadap NPM pada PT Unilever Tbk. Jenis penelitian ini adalah asosiatif, untuk populasi penelitiannya adalah berupa laporan keuangan dan pertumbuha penjualan diambil sekitar 15 tahun dan sampelnya adalah 10 tahun dari 2010-2019, pada teknik analisis datanya yaitu uji asumsi klasik, uji t , dan uji F. Hasil yang didapatkan di penelitian ini adalah pertumbuhan penjualan tidak berpengaruh signifikan terhadap NPM pada PT Unilever Tbk, selanjutnya pertumbuhan penjulan juga tidak berpengaruh signifikan terhadap WCT pada PT Unilever Tbk, dan pengaruh pertumbuhan penjualan dan WCT tidak berpengaruh secara simultan terhadap NPM pada PT Unilever Tbk.
Pengaruh Struktur Modal Terhadap Laba Pada PT. Telekomunikasi Indonesia (Persero) TBK Jaka Wijaya; Aliah Pratiwi
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 22 No 2 (2020): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v22i2.99

Abstract

ABSTRACT This study aims to determine the effect of capital structure on earnings at PT. Telekomunikasi Indonesia (Persero) Tbk. This research uses associative research methods. The population used in this study is the entire consolidated financial statements of PT. Telekomunikasi Indonesia Tbk for 13 years from 2006 with the sampling technique used is purposive sampling, the sample used is 6 years from 2013-2018. The data analysis technique used is simple linear regression with SPSS 16 for windows. From the research conducted, the results show that the capital structure has no effect and is not significant to profit. This can be seen from the results of the t test conducted tcount obtained 1.661 <ttable 2.776, and sig value 0.172> 0.05, it can be concluded that the Capital Structure variable has no effect and is not significant on Profit. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal terhadap laba pada PT. Telekomunikasi Indonesia (Persero) Tbk. Penelitian ini menggunakan metode penelitian asosiatif. Populasi yang digunakan dalam penelitian ini yaitu seluruh laporan keuangan konsolidasi PT. Telekomunikasi Indonesia Tbk selama 13 tahun dari tahun 2006dengan Teknik sampling yang digunakanyaitu purposive sampling, sampel yang digunakan yaitu 6 tahun dari tahun 2013-2018. Teknik analisis data yang digunakan adalah regresi linier sederhana dengan program SPSS 16 for windows. Dari penelitian yang yang dilakukan diperoleh hasil yaitu Struktur Modal tidak berpengaruh dan tidak signifikan terhadap Laba. Hal ini terlihat dari hasil uji t yang dilakukan diperoleh nilai thitung 1,661 < ttabel 2,776, dan nilai sig 0,172 > 0,05, maka dapat disimpulkan bahwa variabel Struktur Modal tidak berpengaruh dan tidak signifikan terhadap Laba.
Pengaruh CAR, BOPO, NPL dan LDR terhadap ROA pada PT BANK RAKYAT INDONESIA (Persero) TBK Muhammad Alfian; Aliah Pratiwi
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 23 No 2 (2021): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v23i2.234

Abstract

One of the financial institutions that is important to the economy of a country is a bank which functions as a collector and channel of public funds. The bank's ability to increase overall efficiency and generate profits is a reflection of a good bank soundness. This study aims to determine the effect of CAR, OEOI, NPL and LDR on ROA either partially or simultaneously. The research method in this research is quantitative and the type of research used in this research is associative. Based on the results of hypothesis testing carried out in this study, the results show that CAR has a significant effect on ROA, while OEOI, NPL, and LDR have no significant effect on ROA and CAR, BOPO, NPL, and LDR have a significant effect on ROA simultaneously. ABSTRAK Salah satu lembaga keuangan yang penting bagi perekonomian suatu negara adalah bank yang berfungsi sebagai pengumpul dan penyalur dana masyarakat. Kemampuan bank untuk meningkatkan efisiensi secara keseluruhan dan menghasilkan keuntungan merupakan cerminan dari tingkat kesehatan bank yang baik. Penelitian ini bertujuan untuk mengetahui pengaruh CAR, BOPO, NPL dan LDR terhadap ROA baik secara parsial maupun simultan. Metode penelitian dalam penelitian ini adalah kuantitatif dan jenis penelitian yang digunakan dalam penelitian ini adalah asosiatif. Berdasarkan hasil pengujian hipotesis yang dilakukan dalam penelitian ini, diperoleh hasil bahwa CAR berpengaruh signifikan terhadap ROA, sedangkan OEOI, NPL, dan LDR tidak berpengaruh signifikan terhadap ROA dan CAR, BOPO, NPL, dan LDR berpengaruh signifikan. berpengaruh pada ROA secara bersamaan.
ANALISIS MODAL KERJA TERHADAP NPM (NET PROFIT MARGIN) PADA PT GUDANG GARAM TBK Yanti; Aliah Pratiwi
JUIMA : JURNAL ILMU MANAJEMEN Vol. 10 No. 1 (2020): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.408 KB) | DOI: 10.36733/juima.v10i1.1073

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Working capital is not important for the company because without sufficient working capital, the company's operational activities cannot be carried out. The purpose of this study was to study working capital research on Net Profit Margins at PT Gudang Garam Tbk. This type of research is research that is associative. The data used is the financial statements of PT. Gudang Garam Tbk. year 2009 - 2018 which contains the allocation and income statement. The data was each obtained from the Indonesia Stock Exchange (IDX) and www.gudanggaramtbk.com. After processing the data, the results of the study show that working capital has no significant effect on changes in Net Profit Margin.
PENGARUH LIABILITAS DAN EKUITAS TERHADAP PROFITABILITAS PADA PT. PRIMARINDO ASIA INFRASTRUCTURE TBK Safira Nurlita1; Aliah Pratiwi
JUIMA : JURNAL ILMU MANAJEMEN Vol. 10 No. 2 (2020): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.418 KB) | DOI: 10.36733/juima.v10i2.1394

Abstract

This study aims to determine the effect of liabilities and equity on profitability. Indicators to measure profitability use Return on Equity (ROE), while liabilities use the ratio of short-term debt to equity (STDE) and shareholder equity using the ratio of prorietary ratio (PR). this research was conducted at PT. Primarindo Asia infrastructure, tbk. This type of research is associative research. The sampling technique used is a non probability sampling technique that is purposive sampling, with the sample used is for 8 years. The analysis technique used in this study is the classic assumption test and multiple regression analysis. Based on the results of the regression analysis shows short-term liabilities, and capital alone has no influence on profitability either partially or simultaneously
Pengaruh Rasio Keuangan dan Pertumbuhan Perusahaan terhadap Dividend Payout Ratio (DPR) dan Implikasinya pada Harga Saham Perusahaan Perbankan yang Listing di Bursa Efek Indonesia (BEI) Megamawarni Megamawarni; Aliah Pratiwi
Jurnal Maksipreneur Vol 11, No 1 (2021)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v11i1.829

Abstract

The rapid technological developments have an impact on the opening of global trade opportunities so that banks that carry out intermediary functions in the financial sector will be increasingly needed. The purpose of this study was to analyze the effect of financial ratio and company growth on the stock price of banks with the status of State-Owned Enterprises (SOE) listed on the Indonesia Stock Exchange (IDX) with Dividend Payout Ratio (DPR) as an intervening variable. This study is quantitative research with an associative approach. The research population includes 44 banking companies listed on the Indonesia Stock Exchange (IDX). The sample in this study amounted to four banks. The sampling technique used is purposive sampling. This study uses secondary data with data analysis methods used multiple linear regression analysis, partial test (t-test), and path analysis with the help of the SPSS version 23 application. This study indicates that DER significantly affects DPR, while ROE and company growth do not affect DPR. Furthermore, the DPR has a significant effect on stock prices, while DER and ROE have a significant effect on stock prices through the Dividend Payout Ratio (DPR), and company growth does not affect stock prices mediated by the Dividend Payout Ratio (DPR).
Peningkatan Nilai Ekonomis Jerami Padi Guna Mereduksi Penggunaan Pupuk Kimia Di Kota Bima Puji Muniarty; Wulandari; Aliah Pratiwi; Intisari Haryati
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol 2 No 2 (2021)
Publisher : Politeknik Dharma Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v2i2.622

Abstract

Peningkatan produksi pertanian menjadi aspek penting pada daerah sentra komoditas padi khususnya di Kota Bima. Tradisi penggunaan pupuk kimia berlebihan yang tidak sesuai rekomendasi menyebabkan penurunan pendapatan akibat biaya produksi meningkat dan penurunan kualitas lahan. Kegiatan pengabdian kepada masyarakat dilakukan oleh pendamping dengan fokus memanfaatkan limbah pertanian yaitu jerami menjadi produk yang lebih bernilai ekonomis berupa pupuk organik. Bekerja sama dengan penyuluh pertanian mendampingi kelompok tani dalam pengelolaan jerami menjadi pupuk organik. Petani dibekali pengetahuan melalui sosialisasi dan pelatihan peningkatan nilai ekonomis jerami padi.
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

Abstract

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.
PENGABDIAN KEPADA MASYARAKAT MELALUI KULIAH KERJA NYATA SEKOLAH TINGGI ILMU EKONOMI BIMA Puji Muniarty; Wulandari Wulandari; Aliah Pratiwi; M Rimawan
JE (Journal of Empowerment) Vol 2, No 2 (2021): DESEMBER
Publisher : Uiversitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/je.v2i2.1586

Abstract

ABSTRAK Kuliah Kerja Nyata (KKN) merupakan sebuah bentuk intrakurikuler yang merupakan implementasi dari Tridharma Perguruan Tinggi memberikan pengalaman bekerja dan belajar mahasiswa dalam pemberdayaan masyarakat. Kegiatan kuliah kerja nyata menjadi peluang emas bagi mahasiswa yang cerdas, kritis, inovatif dan kreatif dalam mencarikan solusi, formulas dan strategi yang tepat untuk berbagai permasalahan unit-unit usaha/UMKM yang tidak produktif dan pengembangan yang ada didesa. Penempatan lokasi mahasiswa KKN banyak diarahkan pada desa yang memiliki potensi yang unggul namun masih minim skill masyarakat dalam pengelolaan hasil alamnya. Ini menjadi tantangan tersendiri untuk kelompok peserta kuliah nyata untuk mengubah potensi unggul desa yang ada bernilai ekonomis melalui program kerja pemberdayaan masyarakat yang akan didampingi langsung oleh praktisi dan civitas akademika. Metode pengabdian masyarakat yand dilakuakan oleh mahasiswa KKN yaitu melalui pembekalan KKN, penyuluhan dan pendampingan kewirausahaan, seminar edukasi dan sosialisasi Covid-19 dan evaluasi kegiatan KKN. Adapun sasarna dalam kegiatan ini yaitu masyarakat sekitar lokasi KKN yang terdiri atas ibu-ibu rumah tangga, personal pemilik usaha mikro dan anak-anak. ABSTRACTReal Work Lecture (KKN) is an intra-curricular form which is an implementation of the Tridharma of Higher Education to provide students with work and learning experiences in community empowerment. Real work lecture activities are a golden opportunity for smart, critical, innovative and creative students in finding the right solutions, formulas and strategies for various problems of unproductive business units/UMKM and development in the village. The placement of KKN student locations is mostly directed at villages that have superior potential but still lack community skills in managing their natural products. This is a challenge for the group of real lecture participants to change the existing superior potential of the village with economic value through community empowerment work programs that will be directly assisted by practitioners and the academic community. The community service method carried out by KKN students is through KKN debriefing, entrepreneurship counseling and mentoring, educational seminars and socialization of Covid-19 and evaluation of KKN activities. The target in this activity is the community around the KKN location consisting of housewives, personal micro business owners and children.