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PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PADA CV. PUTRI LINTANG SAKTI BANDAR LAMPUNG Kusminaini Armin
JURNAL KOMPETITIF Vol 2, No 2: Edisi Juli-Desember 2013
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v2i2.199

ABSTRACTÃ‚Â The formulation of the problem in this research is How does working capital on the profitability of the CV. Putri Lintang Sakti Bandar Lampung. The purpose of this study to determine the effect of working capital on the profitability of the CV. Putri Lintang SaktiBandarLampung. This research is a quantitative study. Religious studies done on CV. Lintang Sakti Bandar Lampung. The variables used are working capital (X) and profitability (Y). Data used secondary data thatÃ‚Â financial statements. CV Lintang Sakti Ã‚Â in 2009 - 2011. analysis is qualitative analyzes of data analysis techniques using liquidity ratios, profitability. To analyze the effect of working capital on profitability using simple regression analysis and t test. The results of the regression analysis shows that there is an influence waged between working capital profitability. It can be seen from the simple regression equation and t test. Values obtained by t test t = 3.385, TTable = 12.70 then, Ho is accepted, it means there is an influence but not more significan betweenÃ‚Â working capital (X) and profitability (Y) in the CV. Lintang Sakti Bandar Lampung Keywords: Effect of working capital on profitabilityÃ‚Â

ANALISIS SIKLUS PENGELUARAN UANG PERSEDIAAN (UP) PADA KANTOR PENGAWASAN dan PELAYANAN BEA dan CUKAI TMP B PALEMBANG Kusminaini Armin; Sahila .
JURNAL KOMPETITIF Vol 7, No 2: Edisi Juli-Desember 2018
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v7i2.461

This research was conducted at the Customs and Excise Supervision and Service office of Palembang's TMP B. This study aims to find out and analyze the cycle of expenditure of UP (Money) at the Customs and Excise Supervision and Service Office of TMP B Palembang. The population in this study is the entire cycle of implementation of the State Budget 2017 Budget at the Office of Customs and Excise Supervision and Service of TMP B Palembang.Data is collected through observation methods, interviews with related parties and documentation, notes and financial reports. The data analysis technique used in this study is a qualitative analysis technique.Based on the results of the analysis carried out, in the cycle of expenditure of Inventory there are still unavoidable administrative errors such as Payments made by the executor of the activity, not by the Treasurer of Expenditures which is the duty and authority and there is a delay in submitting changes in Inventory ie in April and December 2017. The error was caused by the related party as a treasury official who was a functional official whose position description had not been regulated and was held by structural officials at the KPPBC TMP B Palembang. Suggestions should be as good as planning budget activities. to avoid sudden payments, so that when payments with UP can be carried out properly. Keywords: Expenditure Cycle, Inventory Money

PENGARUH CORPORATE SOCIAL RESPONSIBILITY GOAL, CORPORATE SOCIAL ISSUE, DAN CORPORATE RELATION PROGRAM TERHADAP KESEJAHTERAAN MASYARAKAT PADA PT. PERKEBUNAN NUSANTARA VII (PERSERO) UNIT USAHA KOTA PAGARALAM Masayu Mikial; Kusminaini Armin; Anggara Ardyagarini Pamungkas
JURNAL KOMPETITIF Vol 5, No 2: Edisi Juli-Desember 2016
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v5i2.619

The purpose of this study is to determine how much influence the Goal of Corporate Social Responsibility, Corporate Social Issue, and Corporate Relations Program as independent variables together against Public Welfare as the dependent variable at PT. Perkebunan Nusantara VII Business Unit Pagaralam City.Mechanical sampling using simple random sampling with a sample of 133 people. The technique used is quantitative and qualitative techniques that use the questionnaire as a means of collecting data and using multiple linear regression analysis technique to measure the influence of independent variables on the dependent variable. The data in this study assisted by the Statistical program For Product and Service Solutions (SPSS) version 22. The design used in this study using associative method is research that aims to determine the influence or relationship between two or more variablesThe results of this study stated that Corporate Social Responsibility Goal, Corporate Social Issue and Corporate Relations Program jointly effect on the welfare of society at PT. Perkebunan Nusantara VII Business Unit Pagaralam City. Based on the results of multiple linear regression equation: Y = 25 833 + + 0,239X3 0,063X2 0,395X1 + + e and has a coefficient (R) of = 0.631 and the coefficient of determination (R2) = 0.398 it is clear that the welfare of society (the dependent variable) explained by Goal Corporate Social Responsibility, Corporate Social Issue and Corporate Relations Program (independent variable) amounted to 39.8%. And the balance of 60.2% is explained by other factors not examined in this study. Keywords: Goal of Corporate Social Responsibility, Corporate Social Issue, Corporate Relations Program, Community Welfare

PENGARUH MODAL KERJA TERHADAP NET PROFIT MARGIN PADA PT. PARADISE JASMIN PALEMBANG Kusminaini Armin; S Sahila
JURNAL KOMPETITIF Vol 9, No 1: Edisi Januari-Juni 2020
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v9i1.635

This study aims to determine the effect of working capital on the net profit margin of PT. Paradise Jasmin. This research is a quantitative research. The population in this study is the overall financial statements of PT. Paradise Jasmin in the year (2013-2017), while the sample in this study was the balance sheet and income statement in the year (2013-2017). Data collection techniques are done by interview and observation techniques. The data analysis technique used is simple linear regression. The results of this study indicate that working capital has a positive and not significant effect on Net Profit Margin on PT.Paradise Jasmine.Keywords: Working Capital, Net Profit Margin

EVALUASI KINERJA KEUANGAN PERUSAHAAN DAERAH PRODEXIM PALEMBANG kusminaini armin
JURNAL KOMPETITIF Vol 1, No 1: Edisi Juli-Desember 2012
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v1i1.76

This study reviews the evaluation of financial management in particular financial management area Prodexim Palembang. The studies carried out in the Company's area of Palembang Prodexim as for the issue raised in this study is how the picture of the Company's financial performance Prodexim Palembang area from 2005 till the year 2009. The purpose of this study is to evaluate the financial performance measured by financial ratios (liquidity ratios, activity ratios, leverage ratios and profitability ratios). The data of this study uses quantitative and qualitative data. The instrument is used to analyze the company's financial statements, the financial ratio analysis techniques.The results of this study showed a rise and fall of the level of health Prodexim regional companies from 2005 till 2009, where in the last three years shows an increase in the liquidity ratio for the better, while the activity ratios, leverage and profitability ratios showed a decline of four years with less status.The conclusion of this study of the company's current ratio in 2007, 2008 and 2009 were good enough significant preusan ability to pay short-term debt is illiquid. Judging from the activity ratios, leverage and profitability ratios Raio is not good, it means the company is less efficient in managing their assets, companies are less able to meet the long-term debt as well as the company's ability to capitalize on low. Suggestions on research companies maintain corporate liquidity ratio, more efficiently manage its assets primarily current assets, debt collection should be optimized. Management should make greater efforts to increase its income.Ã‚Â Keywords: Corporate Financial Performance, financial ratio

ANALISIS PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANGAN PADA TOKO ALFAMART SAT BOOM BARU PALEMBANG . Sahila; Kusminaini Armin
JURNAL KOMPETITIF Vol 8, No 1: Edisi Januari-Juni 2019
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v8i1.529

Alfamart SAT Boom Baru Palembang is one of the mini markets under the auspices of PT. Sumber Alfaria Trijaya, Tbk. (Alfamart) Palembang Branch. As with companies in general. Alfamart engaged in the retail sector also has certain targets to be achieved in an effort to grow and develop into a leading company in their field. To achieve this, in addition to increasing productivity, it is necessary to have good control over the control of merchandise in Alfamart stores, because it is closely related to the effectiveness and operational efficiency of the company.The results of the study are that the control environment has been running with the existence of an organizational structure and clear division of tasks. Risk assessment runs well using computerized technology. Activities run well because the receipt and expenditure of goods is done by authorizing authorized shop officials and physical inspection of merchandise carried out routinely. Information and communication went well between the shopkeepers, shop assistant assistants, and sales clerks and cashiers, who routinely conducted briefings before starting shop operations and the handover between shop officials every shift shift. Monitoring (supervision) of all activities related to merchandise inventory is carried out according to the authorization of shop officials and Regional Coordinators who routinely make visits to stores.In the future, it is recommended that PT. Sumber Alfaria Trijaya, Tbk. (Alfamart) makes a policy to carry out a physical inspection of merchandise (stock taking) thoroughly S.O. Grand regularly, for example every six months, not only when there is a change of head shop. Keywords: Environmental Control, Risk Interpretation, Control Activities, Information and Communication, Monitoring

PENGARUH MANFAAT DAN KEMUDAHAN E-FILLING TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI PADA UPT LAPAS KELAS IIA TANJUNG RAJA S Sahila; Kusminaini Armin
JURNAL KOMPETITIF Vol 9, No 2: Edisi Juli-Desember 2020
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v9i2.708

The Directorate General of Taxes modernizes tax administration as a form of improving the quality of tax services for taxpayers, one of which is the development of tax reporting using electronic filling (e-Fillig). This study aims to determine the effect simultaneously and partially of the benefits and convenience of e-Fillling on the submission of annual tax returns for individual taxpayers.Based on multiple linear regression analysis, there is a simultaneous influence between the benefits of e-filling and the ease of e-filling on the submission of the annual tax return for individual taxpayers. Judging from the significance value (0.000 <0.05), it means that H0 is rejected and H1 is accepted. The results of the research are partially between the benefits and ease of e-Filling on the submission of the annual tax return for individual taxpayers, namely for the variable the benefits of e-Filling have a significant effect (0.000 <0.05) meaning that H0 is rejected and H1 is accepted, and for the e-Filing convenience variable has an effect. significant (0.000 <0.05) which means that H0 is rejected H1 is accepted.Keywords: Benefits of E-Filling, Ease of E-Filling, Submission of Annual Tax Return of Individual Taxpayers

ANALISIS EFEKTIVITAS PENGENDALIAN BIAYA FOOD AND BEVERAGE DEPARTEMENT PADA MAX ONE VIVO HOTEL PALEMBANG Kusminaini Armin
JURNAL KOMPETITIF Vol 5, No 1: Edisi Januari-Juni 2016
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v5i1.297

The purpose of this study was to Know the Cost Effectiveness of Control of Food and Beverage department At Max One vivo Hotel Palembang .. By the way do Food and Beverage Cost Control department At Hotel Max One Vivo Palembang .. the issues raised in this research is how the effectiveness of cost control Food and Beverage at the Hotel Max One Vivo Palembang. This study basically discusses Accounting Management or Food and Beverage Cost Control Department, the Cost Control Effectiveness as a basis for preparing the budget. From the discussion conducted, turns in cost control is still not optimal and budgetary priority in the history refer not realized in the previous year, so that the results obtained did not show improvement. Besides, the cost control is not maximized because of coordination and control is not yet optimal. Seeing these conditions it is recommended that the determination of the budget must be in accordance with the results achieved previously, and the improvement of coordination and control in the food and beverage department of Max One Hotel Vivo Palembang thereby increasing the effectiveness of cost control. Keywords: Cost Control Effectiveness

Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Equity Pada Perusahaan Food And Baverage Yang Terdaftar Di Indonesia Stock Exchange (IDX)Tahun 2012-2016 Kusminaini Armin; Maryandhi -
Jurnal Media Wahana Ekonomika Vol 15, No 2 (2018): Jurnal Media Wahana Ekonomika, Juli 2018
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v15i2.2408

Tujuan yang hendaknya dicapai dalam penelitian ini adalah untuk mengetahui seberapa besar pengaruh Current Ratio, Debt to Equity Ratio terhadap Return On Equity pada perusahaan Food and Baverage yang terdaftar di IDX tahun 2012-2016. Teknik pengumpulan data dilakukan dengan kegiatan dokumentasi laporan keuangan perusahaan dari tahun 2012 sampai dengan tahun 2016 kemudian diolah lebih lanjut untuk menghitung rasio keuangan yang dijadikan sebagai sampel penelitian. Hasil penelitian ini menunjukkan bahwa nilai nilai koefisien determinasi (R square) sebesar 0,417.Dari Nilai tersebut dapat dilakukan penafsiran bahwa pengaruh Current Ratio (X1) dan Debt to Equity Ratio (X2), terhadap Return On Equity (Y) sebesar 41,7%. Sedangkan sisanya sebesar 58,3% dipengaruhi oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini. Dari hasil statistik juga menunjukkan bahwa Current Ratio (X1) secara parsial tidak memiliki pengaruh yang signifikan terhadap Return On Equity (Y). Sesangkan Debt to Equity Ratio (X2), secara parsial berpengaruh positif dan signifikan terhadap Return On Equity (Y). Secara simultan Current Ratio (X1) dan Debt to Equity Ratio (X2), mempunyai pengaruh positif dan signifikan terhadap Return On Equity (Y). Hal ini dapat dibuktikan melalui Uji statistik F, dimana nilai F.sig sebesar 0,000 lebih kecil dari tingkat signifikan 5% (α=0,05) maka Ha diterima dan H0 ditolak. Kata Kunci : Current Ratio, Debt to Equity Ratio, dan Return On Equity.

PENGARUH PENGENDALIAN INTERNAL DAN KOMITE AUDIT TERHADAP PENCEGAHAN FRAUD PADA PT TDC KISEL DI KABUPATEN OGAN ILIR Kusminaini Armin
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 1, Juli-Desember 2019
Publisher : Universitas Tridinanti

This study aims to examine the Effect of Internal Control and Audit Committee on Fraud Prevention at PT TDC KISEL in Ogan Ilir Regency. In this study the authors used data analysis techniques namely qualitative data and quantitative data. To collect data from this study, the Survey Questionnaire was used by selecting the sample using the Random Sampling method. Based on the results of the calculation of the F test for the two independent variables Internal Control (X1), and the Audit Committee (X2) obtained a significant value of the dependent variable Prevention of Fraud (Y), namely the Fcount is greater than the Ftable (4.302> 3.260). Then the results of t-arithmetic shows that of the two independent variables namely Internal Control (X1) with a t-test value of 2,279 for the Audit committe (X2) is 1,792 this proves a significant effect on fraud prevention with a significant level of 0.05. KISEL must always detect fraud through prevention, by improving internal control systems, such as the control environment, risk assessment, information and communication systems, control and monitoring activities, and the audit committee must carry out its duties and responsibilities in accordance with applicable regulations. Keywords: Influence of Internal Control, Audit Committee and Fraud Prevention.

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