Article Per Year (5 Year)
p-Index From 2019 - 2024
1.556
P-Index
This Author published in this journals
All Journal Jurnal Eksis Jurnal Eksis
yulius gessong sampeallo
Politeknik Negeri Samarinda
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
KINERJA KEUANGAN DENGAN PENDEKATAN FINANCIAL RATIO DAN MARKET RATIO PADA PT ASTRA INTERNASIONAL, Tbk. PERIODE TAHUN 2014-2019 yulius gessong sampeallo; Fariyanti Fariyanti; Nurul Hidayah
Jurnal Eksis Vol 16, No 2 (2020): Vol 16, No 2 (2020)
Publisher : Politeknik Negeri Samarinda

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

Abstract

The purpose of this study was to determine the financial performance of PT Astra International Tbk in the 2014-2019 period with the Financial Ratio approach and to determine the financial performance at PT Astra Internasional Tbk in the 2014-2019 period with the Market Ratio approach.The analytical tool used is the Financial Ratio approach in terms of liquidity ratios, solvency ratios, activity ratios and profitability ratios and the Market Ratio approach in terms of earnings per share, price earning ratio, dividend yield, dividend payout ratio and price to book value ratio. The results of the analysis of financial ratios show that the financial performance of PT Astra International, Tbk has fluctuated from the Financial Ratio approach in terms of liquidity ratios consisting of current ratios of 1.29 times and quick ratios of 1.05 times, solvency ratios consisting of debt to asset ratios of 46.94% and debt to equity ratio of 88.45%, the activity ratio consists of inventory turnover of 9.34 times, fixed asset turnover of 3.80 times and total asset turnover of 0.67 times and ratio profitability consists of return on assets of 7.56% and return on equity of 14.25% and experiencing fluctuations from the Market Ratio approach in terms of earnings per share ratio of Rp 536.19, price earning ratio of 12.92 times, dividend yield of 3.05%, dividend payout ratio of 39.38% and price to book value ratio of 1.50 times.Keywords: Financial Performance, Financial Ratio and Market Ratio
ANALISIS PERHITUNGAN HARGA POKOK KAMAR HOTEL DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING (ABC) (Studi Kasus: Swiss Belhotel Borneo Samarinda) Retno Maninggar Jati; Yulius Gessong Sampeallo; Yustika Nur Amalia
Jurnal Eksis Vol 15, No 2 (2019)
Publisher : Politeknik Negeri Samarinda

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

Abstract

Majority of hotels still use conventional methods in determining their costs. If the conventional accounting method is not changed, there will be a gap between the information needed by management to face competition between companies, because conventional accounting methods do not provide accurate information in its application. The purpose of this study is to get more accurate results from the activity based costing method in calculating costs regarding hotel room rates. The results showed that the calculation of hotel room rates using the cost-based activity method showed that the tarif was lower than the rate applied by the hotel in all types of rooms due to the overhead of each product. On activity-based costing, overhead costs for each product are charged to many cost drivers. Related to cost-based activities can allocate activity costs to each type of room at Swiss Belhotel Borneo according to the needs of each activity. Keywords: activity based costing, cost driver, Swiss Belhotel Borneo Samarinda
PENGARUH MANAJEMEN LABA DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013-2017 yulius gessong sampeallo; Fariyanti Fariyanti; Jeri Jeri
Jurnal Eksis Vol 16, No 1 (2020): Vol 16, No 1 (2020)
Publisher : Politeknik Negeri Samarinda

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

Abstract

This research's purpose was to find out  the influence of  earnings management meansured and  company size to CSR (Corporate Social Responsibility) in manufac-turing companies listed on the Indonesia Stock Exchange in the period 2013-2017 as measured by discretionary accruals. This type of research is an empirical study. The research was conducted on 7 manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017 and company financial reports on the Indonesian Stock Exchange (IDX) web. Data types are quantitative data and secondary data sources and documentation data collection techniques. In a test using the multiple linear regression. The results showed that earnings management had a significant effect on Corporate Social Responsibility (CSR) in mining sector companies listed on the Indonesia Stock Exchange in the period 2013-2017 but not significant with a sig value of 0.292 above the significance (α = 0, 05) and the size of the company has a significant effect on Corporate Social Responsibility in manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017 with a significant value of 0.022  or below the level of significance (α = 0.05). Keyword: Profit management, CSR, Manufacturing company
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Nyoria Anggraeni Mersa; Yulius Gessong Sampeallo; Retno Halimah
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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

Abstract

This research aims to analyze and prove the partial and simultaneous influence of the variables studied. This study used 3 independent variables. Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Return on Asset (ROA), stock price was the dependent variable. The object of the research were Conventional commercial banks listed on the Indonesia Stock Exchange (IDX).The data in the study were obtained through the official website of the Indonesia Stock Exchange (www.idx.co.id) for the 2012-2019 period. The total data was 54 of 9 companies for 6 years. The analysis technique used the multiple linear regression by looking at the results of the SPSS output in the Standardized Coefficients Beta column. The results of multiple regression analysis using SPSS version 24 obtained the equation that was is Y= 0,310 + (-0,371) + 0,089 + (-0.090) + e. The result of multiple (Uji-t) showed that partially CAR had a  positively and significant influence on the stock price, while the LDR variabel has a negative effect and significant value, and  ROA and NPL variables have negative effect and not influence significant on the stock price. Meanwhile, the CAR, LDR, ROA and NPL variables simultaneously influence the stock price. Keywords: CAR, LDR, ROA, and NPL,  Stock Price.
PENGARUH PROFITABILITAS PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY Ibrahim Musa; Yulius Gessong Sampeallo; Feni Nur Rahmawati
Jurnal Eksis Vol 16, No 1 (2020): Vol 16, No 1 (2020)
Publisher : Politeknik Negeri Samarinda

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

Abstract

This study aims to determine (1) the effect of ROA (Return On Assets) on Corporate Social Responsibility (CSR), (2) the effect of ROE (Return On Equity) on Corporate Social Responsibility (CSR), (3) the effect of NPM (Net Profit Margin) ) on Corporate Social Responsibility (CSR), and (4) the simultaneous influence of ROA, ROE, NPM on Corporate Social Responsibility (CSR). The analytical method used in this study is multiple regression analysis. A sample of 22 companies was obtained from purposive sampling.The results show that (1) ROA has a significant effect on Corporate Social Responsibility. (2) ROE has a non-significant effect on Corporate Social Responsibility. (3) NPM has a non-significant effect on Corporate Social Responsibility.  Keywords: ROA, ROE, NPM, CSR
Analisis Tingkat Risiko Kredit dengan Menggunakan Credit Risk Ratio, Analisis Trend dan Common Size pada PT Bank Tabungan Negara (Persero), Tbk. Cabang Samarinda Yulius Gessong Sampeallo; Angela Avenia
Jurnal EKSIS Vol. 18 No. 2 (2022): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v18i2.310

Abstract

The research objective is to determine the level of credit risk in terms of Non Performing Loans (NPL) at PT. Bank Tabungan Negara (Persero), Tbk Branch Samarinda by using credit risk ratio, trend analysis and common size. This research analysis tool includes Credit Risk Ratio, Trend Analysis and Common Size. The results of the Credit Risk Ratio analysis show that seen from the average percentage level of risk PT. The Samarinda State Savings Bank (Persero), Tbk Branch, which is determined by Bank Indonesia, which is 5%, is still below the percentage for high risk categories, which is 4.21%. And for Trend Analysis shows that credit collectibility experiences fluctuations every year. While Common Size also shows that credit collectability has fluctuations in total credit collectibility.
Pengaruh Kualitas Pelayanan terhadap Efektivitas Pembayaran Pajak Kendaraan Bermotor Roda Dua pada Kantor Samsat Bulungan Provinsi Kalimantan Timur Yulius Gessong Sampeallo; Noor Fachman Tjetje; Ryan Wiranata Putra
Jurnal EKSIS Vol. 19 No. 1 (2023): APRIL
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v19i01.392

Abstract

Penelitian ini bertujuan untuk mengetahui kualitas pelayanan pada kantor SAMSAT Bulungan Provinsi Kalimantan Utara, yang terdiri dari (a) keandalan informasi, (b) kenyamanan, (c) kepercayaan, (d) keamanan dan (e) fasilitas dalam meningkatkan efektivitas pembayaran pajak kendaraan bermotor. Teknik pengumpulan data pada penelitian ini yaitu dengan penyebaran kuisioner kepada responden yang merupakan Wajib Pajak Kendaraan Bermotor Roda Dua pada Kantor SAMSAT Bulungan Provinsi Kalimantan Utara yang berjumlah 100 orang. Metode analisis data statistik yang digunakan adalah analisis regresi linear sederhana dengan bantuan IBM SPSS versi 24. Hasil penelitian ini menunjukkan bahwa kualitas pelayanan berpengaruh positif dan signifikan terhadap efektivitas pembayaran pajak kendaraan bermotor roda dua. Hal ini dibuktikan dengan nilai thitung sebesar 6,679 yang lebih besar dari ttabel sebesar 1,660 dengan nilai signifikansi 0,000 yang lebih kecil dari 0,05 sehingga hipotesis dalam penelitian ini diterima.
Analisis Rasio Keuangan dalam Menilai Kinerja Keuangan pada PT Ultrajaya Milk Industry & Trading Company, Tbk Periode 2018-2022 Yulius Gessong Sampeallo; E. Retno Maninggarjati; Waheni Julita Parinding
Jurnal EKSIS Vol. 19 No. 2 (2023): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v19i2.555

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pada PT. Ultrajaya Milk Industry & Trading Company, Tbk Periode 2018-2022. Objek penelitian PT. Ultrajaya Milk Industry & Trading Company, Tbk. Jenis penelitian ini adalah penelitian kuantitatif deskriptif dengan data yang digunakan adalah laporan keuangan. Alat analisis data yang digunakan adalah rasio likuiditas (rasio lancar, rasio cepat dan rasio kas), rasio solvabilitas (rasio utang terhadap aset dan rasio utang terhadap modal), rasio profitabilitas (hasil pengembalian atas aset, hasil pengembalian atas ekuitas dan margin laba bersih) dan aktivitas (perputaran aset tetap dan perputaran total aset). Hasil penelitian menunjukan bahwa rasio Likuiditas perusahaan periode 2018-2022 dalam keadaan “sangat baik”. Rasio Solvabilitas perusahaan periode 2018-2022 dalam keadaan “sangat baik”. Rasio Profitabilitas perusahaan periode 2012022 dalam keadaan “kurang baik”. Rasio Aktivitas perusahaan periode 2018-2022 dalam keadaan “kurang baik”.
Co-Authors Angela Avenia E. Retno Maninggarjati Fariyanti Fariyanti Feni Nur Rahmawati Ibrahim Musa Jeri Jeri Noor Fachman Tjetje Nurul Hidayah Nyoria Anggraeni Mersa Retno Halimah Retno Maninggar Jati Ryan Wiranata Putra Waheni Julita Parinding Yustika Nur Amalia