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All Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan Buana Informatika Buana Informatika Buana Informatika
Dedi Kustiawan
AMIK Citra Buana Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN PADA PT GUNUNG SALAK SUKABUMI DI SUKABUMI Dedi Kustiawan
account Vol 7 No 2 (2020): EDISI DESEMBER 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v7i2.3550

Abstract

ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN PADA PT GUNUNG SALAK SUKABUMI DI SUKABUMIDedi KustiawanDeddy.koestiaone@gmail.coKomputerisasi Akuntansi, AMIK Citra Buana Indonesia ABSTRACTIn  the  development  of  today's  increasingly  advanced  world,  competition  between  onecompany and the other is getting tougher. Therefore, company management is required to carry outits activities more effectively and efficiently. In order to survive or even be able to develop in the competition, companies must understand the company's condition and performance. To find out the company's performance, an appropriate analysis is needed. And the media that can be used to assess company performance is financial statements. Based on the results of this study stated that the performance of the company PT GUNUNG SALAK SUKABUMI. in 2013 until 2015 when viewed from the Liquidity ratio from 2013 to 2015 the company was said to be liquid because the company was able to cover its current debt and was able to increase its liquidity. Judging from the company's Solvency ratio is not stable, because in 2013 to 2014 there was a decrease then from 2014 to 2015 increased. So that in 2014 the company's capital can cover its debts. While seen from the Profitability ratio that from year to year is not stable, this is due to an increase in profit that is not balanced with an increase in sales causing the ratio of gross profit margin and net profit margin to be unstable. If this is left then the inventory will eventually run out so that investors or owners of capital do not want to invest more capital into the company. While seen from the ratio of the company's activity from year to year has increased this is due to sales at this company is greater than assets, the greater this ratio will be better, so the company has increased. Keywords: liquidity, profitability, ratio ABSTRAKDalam perkembangan dunia saat ini yang semakin maju, persaingan antara perusahaan yangsatu dengan yang lainnya semakin ketat. Oleh karena itu, manajemen perusahaan dituntut untuk melaksanakan aktivitasnya secara lebih efektif dan efisien. Agar dapat bertahan atau bahkan mampu berkembang dalam persaingan tersebut, perusahaan harus memahami kondisi dan kinerja perusahaan. Untuk mengetahui kinerja perusahaan, maka diperlukan suatu analisis yang tepat. Dan media yang dapat dipakai untuk menilai kinerja perusahaan adalah laporan keuangan. Berdasarkan hasil penelitian ini menyatakan bahwa kinerja perusahaan PT GUNUNG SALAK SUKABUMI. pada tahun 2013 sampai dengan 2015 bila dilihat dari rasio Likuiditas dari tahun 2013 sampai dengan2015 perusahaan dikatakan likuid karena perusahaan mampu menutupi utang lancarnya dan mampumeningkatkan likuiditasnya. Dilihat dari rasio Solvabilitas perusahaan tidak stabil, karena pada tahun 2013 sampai 2014 terjadi penurunan kemudian dari tahun 2014 ke 2015 meningkat. Sehingga pada tahun 2014 modal perusahaan dapat menutupi utangnya. Sedangkan dilihat dari rasio Rentabilitas  bahwa dari tahun ke tahun tidak stabil, hal ini disebabkan kenaikan laba yang tidak seimbang dengan kenaikan penjualan menyebabkan rasio gross profit margin dan net profit margin tidak stabil. Apabila hal ini dibiarkan maka persediaan lama kelamaan akan habis sehingga para investor atau pemilik modal tidak mau menanamkan modalnya lagi kepada perusahaan. Sedangkan dilihat dari rasio Aktivitas perusahaan dari tahun ke tahun mengalami kenaikan hal ini disebabkan karena penjualan pada perusahaan ini lebih besar dari pada aktiva, semakin besar rasio ini akan semakin baik, sehingga perusahaan mengalami kenaikan. Kata kunci: likuiditas, profitabilitas, rasio
Hubungan Disiplin Kerja dan Motivasi Kerja dengan Efektivitas Kerja Pegawai PT. Aqua Golden Mississipi Cicurug Sukabumi Dedi Kustiawan
JURNAL BUANA INFORMATIKA CBI Vol 5 No 1 (2017): Buana Informatika
Publisher : LP2M CBI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.503 KB) | DOI: 10.53918/jbicbi.v5i1.20

Abstract

Aqua Golden Mississippi Cicurug Sukabumi is one of the company engaged in the provision of bottled water in Indonesia, which lead employees to work productively and can carry out their duties properly. Problem often encountered leader PT. Aqua Golden Mississippi is how to find the best way to be taken in order to mobilize and increase the effectiveness of employees in order to consciously and responsibly carry out the task as well as possible, because every employee has a need and desire different that leaders must know and understand the needs and wishes of the members. Based on the background of the problem, then that becomes the central issue in this study is how much influence the work of discipline and motivation to work against the effectiveness of employees, from the data above the authors try to identify the problem as follows: How does the discipline of work, how to discipline the working relationship with the effectiveness of employees, how the work motivation of employees, how the relationship with the effectiveness of work motivation, how the effectiveness of employees, and how relationships work discipline and motivation of employees working with the effectiveness of employees in PT. Aqua Golden Mississippi Cicurug Sukabumi Research used in this research is descriptive method. Method is a descriptive study to determine the value of independent variables. In this study the descriptive method used to see an overview of each independent variable. While the unit is the unit of analysis that will be used to explain or describe the characteristics of a larger set of objects again. The results of assessment of the relationship of work discipline and motivation to work with employee work effectiveness can be summarized as follows: 1) Employee labor relations discipline (X1) with employee work effectiveness (Y) is shown by a correlation value of r X 1 with Y = 0.816, means a relationship (X1) and (Y) very strong, and its influence + (positive). 2) Labor relations employee motivation (X2) with employee work effectiveness (Y) is shown by the value of X2 with Y correlation of r = 0.890, means a relationship (X2) and (Y) very strong, and its influence + (positive). 3) Relationship of labor discipline (X1) and employee motivation (X2) together with employee work effectiveness (Y) is shown by the multiple correlation, which shows the value of r = 0.949, and the magnitude of the relationship of labor discipline and the effectiveness of employee work motivation employees working at 90.1% (R square = 0.901), this statement has meaning relations (X1) and (X2) and (Y) has a very strong positive relationship. Keywords: Employment Relations, Work Motivation Discipline, Employee Work Effectiveness
Pengaruh Motivasi dan Disiplin Kerja terhadap Kinerja Karyawan PT KG. Fashion Kabupaten Sukabumi DEDI KUSTIAWAN
JURNAL BUANA INFORMATIKA CBI Vol 6 No 1 (2018): Buana Informatika
Publisher : LP2M CBI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.579 KB) | DOI: 10.53918/jbicbi.v6i1.46

Abstract

Penelitian ini bertujuan : 1). Untuk mengetahui adakah motivasi terhadap kinerja karyawan pada PT. KG Fashion sukabumi, 2). Untuk mengetahui adakah pengaruh disiplin kerja terhadap kinerja karyawan pada PT. KG Fashion sukabumi, 3). Untuk mengetahui adakah pengaruh motivasi dan disiplin kerja terhadap kinerja karyawan pada PT. KG Fashion sukabumi. Populasi dalam penelitian ini adalah karyawan finishing di PT. KG Fashion sukabumi. Jumlah sampel yang akandiambil berdasarkan rumus Slovin yaitu sebanyak 65 responden. Analisis statistik menggunakan uji kolerasi dan regresiberganda. Hasil, motivasi berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT. KG Fashion sukabumi. Dilihat dari uji hipotesis t dimana t hitung 4,249 > 1,671 t tabel sehingga H0 ditolak. Disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT. KG Fashion sukabumi. Dilihat dari uji hipotesis t dimana t hitung 4,727 > 1,671 t tabel sehingga H02 ditolak. motivasi dan disiplin kerja berpengaruh positif dan signifikan terhadapkinerja karyawan pada PT. KG Fashion sukabumi. Dilihat dari uji hipotesis f dimana f hitung 136,869 > 2.760 f tabel dengan tingkat signifikan sebesar 0,000 karena 0,000 < 0,05, maka dapat dikatakan variabel motivas (X1) dan variabel disiplinkerja (X2) secara bersama-sama berpengaruh sangat signifikan terhadap variabel kinerja karyawan (Y). Secara simultan ada pengaruh positif antara variabel independen motivasi (X1) dan disiplin kerja (X2) terhadap variabel dependen kinerjakaryawan (Y) dengan menggunakan komputer program SPSS Versi 20 for Windows diperoleh nilai Model Summary atau R Square sebesar 0.903 sedangkan nilai R sebesar 0,815 atau 81.5%, jadi kedua variabel independen tersebutdapat saling berpengaruh terhadap variabel dependen kinerja karyawan (Y) sebesar 81,5%. persen dan sisanya sebesar 18,5 persen dipengaruhi oleh faktor lain di luar dari variabel kinerja karywan.
Hubungan Disiplin Kerja dan Motivasi Kerja dengan Efektivitas Kerja Pegawai PT. Aqua Golden Mississipi Cicurug Sukabumi Dedi Kustiawan
JURNAL BUANA INFORMATIKA CBI Vol 5 No 1 (2017): Buana Informatika
Publisher : LP2M CBI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.503 KB) | DOI: 10.53918/jbicbi.v5i1.20

Abstract

Aqua Golden Mississippi Cicurug Sukabumi is one of the company engaged in the provision of bottled water in Indonesia, which lead employees to work productively and can carry out their duties properly. Problem often encountered leader PT. Aqua Golden Mississippi is how to find the best way to be taken in order to mobilize and increase the effectiveness of employees in order to consciously and responsibly carry out the task as well as possible, because every employee has a need and desire different that leaders must know and understand the needs and wishes of the members. Based on the background of the problem, then that becomes the central issue in this study is how much influence the work of discipline and motivation to work against the effectiveness of employees, from the data above the authors try to identify the problem as follows: How does the discipline of work, how to discipline the working relationship with the effectiveness of employees, how the work motivation of employees, how the relationship with the effectiveness of work motivation, how the effectiveness of employees, and how relationships work discipline and motivation of employees working with the effectiveness of employees in PT. Aqua Golden Mississippi Cicurug Sukabumi Research used in this research is descriptive method. Method is a descriptive study to determine the value of independent variables. In this study the descriptive method used to see an overview of each independent variable. While the unit is the unit of analysis that will be used to explain or describe the characteristics of a larger set of objects again. The results of assessment of the relationship of work discipline and motivation to work with employee work effectiveness can be summarized as follows: 1) Employee labor relations discipline (X1) with employee work effectiveness (Y) is shown by a correlation value of r X 1 with Y = 0.816, means a relationship (X1) and (Y) very strong, and its influence + (positive). 2) Labor relations employee motivation (X2) with employee work effectiveness (Y) is shown by the value of X2 with Y correlation of r = 0.890, means a relationship (X2) and (Y) very strong, and its influence + (positive). 3) Relationship of labor discipline (X1) and employee motivation (X2) together with employee work effectiveness (Y) is shown by the multiple correlation, which shows the value of r = 0.949, and the magnitude of the relationship of labor discipline and the effectiveness of employee work motivation employees working at 90.1% (R square = 0.901), this statement has meaning relations (X1) and (X2) and (Y) has a very strong positive relationship. Keywords: Employment Relations, Work Motivation Discipline, Employee Work Effectiveness
Pengaruh Motivasi dan Disiplin Kerja terhadap Kinerja Karyawan PT KG. Fashion Kabupaten Sukabumi DEDI KUSTIAWAN
JURNAL BUANA INFORMATIKA CBI Vol 6 No 1 (2018): Buana Informatika
Publisher : LP2M CBI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.579 KB) | DOI: 10.53918/jbicbi.v6i1.46

Abstract

Penelitian ini bertujuan : 1). Untuk mengetahui adakah motivasi terhadap kinerja karyawan pada PT. KG Fashion sukabumi, 2). Untuk mengetahui adakah pengaruh disiplin kerja terhadap kinerja karyawan pada PT. KG Fashion sukabumi, 3). Untuk mengetahui adakah pengaruh motivasi dan disiplin kerja terhadap kinerja karyawan pada PT. KG Fashion sukabumi. Populasi dalam penelitian ini adalah karyawan finishing di PT. KG Fashion sukabumi. Jumlah sampel yang akandiambil berdasarkan rumus Slovin yaitu sebanyak 65 responden. Analisis statistik menggunakan uji kolerasi dan regresiberganda. Hasil, motivasi berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT. KG Fashion sukabumi. Dilihat dari uji hipotesis t dimana t hitung 4,249 > 1,671 t tabel sehingga H0 ditolak. Disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT. KG Fashion sukabumi. Dilihat dari uji hipotesis t dimana t hitung 4,727 > 1,671 t tabel sehingga H02 ditolak. motivasi dan disiplin kerja berpengaruh positif dan signifikan terhadapkinerja karyawan pada PT. KG Fashion sukabumi. Dilihat dari uji hipotesis f dimana f hitung 136,869 > 2.760 f tabel dengan tingkat signifikan sebesar 0,000 karena 0,000 < 0,05, maka dapat dikatakan variabel motivas (X1) dan variabel disiplinkerja (X2) secara bersama-sama berpengaruh sangat signifikan terhadap variabel kinerja karyawan (Y). Secara simultan ada pengaruh positif antara variabel independen motivasi (X1) dan disiplin kerja (X2) terhadap variabel dependen kinerjakaryawan (Y) dengan menggunakan komputer program SPSS Versi 20 for Windows diperoleh nilai Model Summary atau R Square sebesar 0.903 sedangkan nilai R sebesar 0,815 atau 81.5%, jadi kedua variabel independen tersebutdapat saling berpengaruh terhadap variabel dependen kinerja karyawan (Y) sebesar 81,5%. persen dan sisanya sebesar 18,5 persen dipengaruhi oleh faktor lain di luar dari variabel kinerja karywan.
IMPLEMENTASI SISTEM PENJAMINAN MUTU INTERNAL DI PERGURUAN TINGGI AMIK CITRA BUANA INDONESIA KOTA SUKABUMI Winda Sulastri; Dedi Kustiawan
JURNAL BUANA INFORMATIKA CBI Vol 13 No 1 (2023): Buana Informatika
Publisher : LP2M CBI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53918/jbicbi.v13i1.81

Abstract

Penerapan SOP belum melalui tahapan prosedur kerja sesuai dengan standar yang telah ditetapkan dalam dokumen SOP dan proses implementasi SPMI yang dijalankan di AMIK Citra Buana Indonesia dan belum dilaksanakan secara maksimal sesuai dengan pedoman SPMI. Agar SOP dapat berjalan sebagaimana yang diharapkan, penulis merekomendasikan kepada seluruh komponen dalam manajemen AMIK Citra Buana Indonesia agar dapat segera mendorong terbangunnya komitmen bersama untuk mewujudkan tujuan SPMI di lembaga dan meningkatkan intensitas komunikasi dalam proses implementasi SPMI. Para pengambil keputusan di lembaga harus mendorong ketersedian anggaran yang dapat mengoptimalkan proses penerapan SOP, serta mengoptimalkan kegiatan audit internal sebagai sarana evaluasi penerapan SOP untuk meningkatkan proses implementasi SPMI dalam mencapai tujuan AMIK Citra Buana Indonesia – Sukabumi.
Hubungan Disiplin Kerja dan Motivasi Kerja dengan Efektivitas Kerja Pegawai PT. Aqua Golden Mississipi Cicurug Sukabumi Dedi Kustiawan
BUANA INFORMATIKA CBI Vol 5 No 1 (2017): Buana Informatika
Publisher : LPPM AMIK Citra Buana Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53918/jbicbi.v5i1.20

Abstract

Aqua Golden Mississippi Cicurug Sukabumi is one of the company engaged in the provision of bottled water in Indonesia, which lead employees to work productively and can carry out their duties properly. Problem often encountered leader PT. Aqua Golden Mississippi is how to find the best way to be taken in order to mobilize and increase the effectiveness of employees in order to consciously and responsibly carry out the task as well as possible, because every employee has a need and desire different that leaders must know and understand the needs and wishes of the members. Based on the background of the problem, then that becomes the central issue in this study is how much influence the work of discipline and motivation to work against the effectiveness of employees, from the data above the authors try to identify the problem as follows: How does the discipline of work, how to discipline the working relationship with the effectiveness of employees, how the work motivation of employees, how the relationship with the effectiveness of work motivation, how the effectiveness of employees, and how relationships work discipline and motivation of employees working with the effectiveness of employees in PT. Aqua Golden Mississippi Cicurug Sukabumi Research used in this research is descriptive method. Method is a descriptive study to determine the value of independent variables. In this study the descriptive method used to see an overview of each independent variable. While the unit is the unit of analysis that will be used to explain or describe the characteristics of a larger set of objects again. The results of assessment of the relationship of work discipline and motivation to work with employee work effectiveness can be summarized as follows: 1) Employee labor relations discipline (X1) with employee work effectiveness (Y) is shown by a correlation value of r X 1 with Y = 0.816, means a relationship (X1) and (Y) very strong, and its influence + (positive). 2) Labor relations employee motivation (X2) with employee work effectiveness (Y) is shown by the value of X2 with Y correlation of r = 0.890, means a relationship (X2) and (Y) very strong, and its influence + (positive). 3) Relationship of labor discipline (X1) and employee motivation (X2) together with employee work effectiveness (Y) is shown by the multiple correlation, which shows the value of r = 0.949, and the magnitude of the relationship of labor discipline and the effectiveness of employee work motivation employees working at 90.1% (R square = 0.901), this statement has meaning relations (X1) and (X2) and (Y) has a very strong positive relationship. Keywords: Employment Relations, Work Motivation Discipline, Employee Work Effectiveness
Pengaruh Motivasi dan Disiplin Kerja terhadap Kinerja Karyawan PT KG. Fashion Kabupaten Sukabumi DEDI KUSTIAWAN
BUANA INFORMATIKA CBI Vol 6 No 1 (2018): Buana Informatika
Publisher : LPPM AMIK Citra Buana Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53918/jbicbi.v6i1.46

Abstract

Penelitian ini bertujuan : 1). Untuk mengetahui adakah motivasi terhadap kinerja karyawan pada PT. KG Fashion sukabumi, 2). Untuk mengetahui adakah pengaruh disiplin kerja terhadap kinerja karyawan pada PT. KG Fashion sukabumi, 3). Untuk mengetahui adakah pengaruh motivasi dan disiplin kerja terhadap kinerja karyawan pada PT. KG Fashion sukabumi. Populasi dalam penelitian ini adalah karyawan finishing di PT. KG Fashion sukabumi. Jumlah sampel yang akandiambil berdasarkan rumus Slovin yaitu sebanyak 65 responden. Analisis statistik menggunakan uji kolerasi dan regresiberganda. Hasil, motivasi berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT. KG Fashion sukabumi. Dilihat dari uji hipotesis t dimana t hitung 4,249 > 1,671 t tabel sehingga H0 ditolak. Disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT. KG Fashion sukabumi. Dilihat dari uji hipotesis t dimana t hitung 4,727 > 1,671 t tabel sehingga H02 ditolak. motivasi dan disiplin kerja berpengaruh positif dan signifikan terhadapkinerja karyawan pada PT. KG Fashion sukabumi. Dilihat dari uji hipotesis f dimana f hitung 136,869 > 2.760 f tabel dengan tingkat signifikan sebesar 0,000 karena 0,000 < 0,05, maka dapat dikatakan variabel motivas (X1) dan variabel disiplinkerja (X2) secara bersama-sama berpengaruh sangat signifikan terhadap variabel kinerja karyawan (Y). Secara simultan ada pengaruh positif antara variabel independen motivasi (X1) dan disiplin kerja (X2) terhadap variabel dependen kinerjakaryawan (Y) dengan menggunakan komputer program SPSS Versi 20 for Windows diperoleh nilai Model Summary atau R Square sebesar 0.903 sedangkan nilai R sebesar 0,815 atau 81.5%, jadi kedua variabel independen tersebutdapat saling berpengaruh terhadap variabel dependen kinerja karyawan (Y) sebesar 81,5%. persen dan sisanya sebesar 18,5 persen dipengaruhi oleh faktor lain di luar dari variabel kinerja karywan.
IMPLEMENTASI SISTEM PENJAMINAN MUTU INTERNAL DI PERGURUAN TINGGI AMIK CITRA BUANA INDONESIA KOTA SUKABUMI Winda Sulastri; Dedi Kustiawan
BUANA INFORMATIKA Vol 13 No 1 (2023): Buana Informatika
Publisher : LPPM AMIK Citra Buana Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53918/jbicbi.v13i1.81

Abstract

Penerapan SOP belum melalui tahapan prosedur kerja sesuai dengan standar yang telah ditetapkan dalam dokumen SOP dan proses implementasi SPMI yang dijalankan di AMIK Citra Buana Indonesia dan belum dilaksanakan secara maksimal sesuai dengan pedoman SPMI. Agar SOP dapat berjalan sebagaimana yang diharapkan, penulis merekomendasikan kepada seluruh komponen dalam manajemen AMIK Citra Buana Indonesia agar dapat segera mendorong terbangunnya komitmen bersama untuk mewujudkan tujuan SPMI di lembaga dan meningkatkan intensitas komunikasi dalam proses implementasi SPMI. Para pengambil keputusan di lembaga harus mendorong ketersedian anggaran yang dapat mengoptimalkan proses penerapan SOP, serta mengoptimalkan kegiatan audit internal sebagai sarana evaluasi penerapan SOP untuk meningkatkan proses implementasi SPMI dalam mencapai tujuan AMIK Citra Buana Indonesia – Sukabumi.
Co-Authors Winda Sulastri