. Deni
Program Studi Pendidikan Ekonomi BKK Akuntansi FKIP Untan, Pontianak

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Journal : Jurnal Pendidikan dan Pembelajaran

汉语印尼语数字成语一至五意义对比分析 Deni, .
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 6, No 8 (2017): Agustus 2017
Publisher : Jurnal Pendidikan dan Pembelajaran Khatulistiwa

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 AbstractProverbs are parts of language used in ancient and modern writings. Chinese’s and Indonesian’s proverbs are indispensable part of the language, and its numbers are quite rich. One of it is the proverb that reflected the meaning of numerals. It is used often to reveal the rank of one’s life. The writer chose Chinese’s and Indonesian proverbs containing numerals (1, 2, 3, 4 and 5) as the research object. The writer collected and analyzed the meaning of the proverbs were contain numerals from “Xinhua Chengyu Cidian” and Proverbs Dictionaries, after that compared between Chinese’s and Indonesian’s proverbs. Through comparative and analytical methods, the writer summarizes the meanings, similarities, and differences between Chinese’s and Indonesian’s numeral proverbs. The writer draws the conclusions: from sense of the meanings, the Chinese’s numerals proverbs and the Indonesian’s numeral proverbs containing numbers; "one, two, three, four, five" it has the similarities used to expressed quantities and frequencies. For example;         'A cage of two birds' and '百里挑一 (Bǎi lǐ tiāo yī)'. The writer hopes this thesis can help Chinese teachers to find the right teaching methods in teaching Chinese’s proverbs, help learners more easily to learn Chinese’s proverbs, and improve students' ability to understand and use proverbs.Keywords: Chinese’s Proverbs, Indonesian’s Proverbs, Numeral Proverbs, Comparative          Analysis 
STUDY KINERJA KEUANGAN PERUSAHAAN BERDASARKAN ANALISIS RASIO PROFITABILITAS Deni, .; Purwaningsih, Endang; Ulfah, Maria
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 4, No 6 (2015): JUNI 2015
Publisher : Jurnal Pendidikan dan Pembelajaran Khatulistiwa

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Abstrak: Penelitian ini bertujuan menganalisis kinerja keuangan PT Mustika Ratu menggunakan rasio profitabilitas.Variabel penelitian kinerja keuangan PT Mustika Ratu menggunakan rasio profitabilitas.Metode penelitian deskriptif,bentuk penelitian studi kasus.Tekhnik penelitian menganalisis data sekunder laporan keuangan PT.Mustika Ratu menggunakan analisis rasio profitabilitas.Berdasarkan pengolahan data keuangan perusahaan Perhitungan rasio profitabilitas perusahaan profit margin on sales menjadi gross profit margin dan net profit margin.GPM perusahaan mengalami kenaikan berada diatas standar rasio.NPM mengalami kenaikan setiap tahunnya walaupun berada dibawah standar rasio.Return on investment perusahaan berada dibawah standar rasio,dibandingkan setiap tahunnya perusahaan mampu meningkatkan persentase,menunjukkan perusahaan menjaga kestabilan keuangan. Return on equity perusahaan berada dibawah standar,namun setiap tahunnya perusahaan mempertahankan peningkatan persentase ROE perusahaan mempertahankan ekuitas perusahaan stabil meningkat. Kata Kunci : Profitabilitas, Laporan Keuangan, Kinerja Keuangan Abstract: This study aimed to analyze the financial performance of PT Mustika Ratu using profitability ratios. Variable study the financial performance of PT Mustika Ratu using profitability ratios.Descriptive research method,the form of case study. technique financial statements PT.Mustika Ratu profitability ratio analysis.Based on the company's financial data processing calculation of profitability ratios of profit margin on sales into gross profit margin and net profit margin.GPM company has increased above the standard ratio. NPM has increased every year despite being below the standard ratio.Return on investment companies under standard ratio, compared to every year the company is able to increase the ROI percentage indicates the company maintain financial stability.Return on equity companies under the standard, but every year the company maintained an increase in the percentage of equity ROE company maintains a steady increase. Keywords : Profitability, Financial Statements, Financial Performance.