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Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas Pada PT. Pan Travel di Jakarta Iswandi, Iswandi
Jurnal Ilmiah Ranggagading (JIR) Vol 1, No 1 (2001): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Modal kerja dalam perushaan bersifat terus menerus berputar. Karena keberadaan sifatnya itu maka perusahaan dalam hal ini manajer keuangan perlu memperhatikan besarnya investasi yang ditanamkan dalam unsure-unsur dari modal kerja. Unsure-unsur modal kerja yang dimaksud adalah kas, piutang dan surat berharga, persediaan dan hutang lancer. Pengelolaan modal kerja yang bai ksangat diperlukan untuk dapat mencapai tujuan perusahaan yaitu mencapai tingkat keuntungan yang maksimum. Untuk itu manajemen modal kerja bagi perusahaan perlu dikelola dengan baik agar hasil yang diperoleh bagi perusahaan menunjukkan hasil yang maksimal yang dapat dicapai oleh perusahaan, sehingga nilai perusahaan akan ikut meningkat. Investasi pada modal kerja sangat mempengaruhi jalannya operasi perusahaan sehari-hari dalam hal ini menyangkut pada profitabilitas perusahaan sehingga keuntungan yang diharapkan dapat tercapai dengan baik dan merupakan suatu indicator bagi nilai perusahaan. Dalam hal ini, penulis mempergunakan analisa rasio, regresi, korelasi dan koefisien determinan β dan ρ untuk melihat kebenaran dan pengaruh dari modal kerja terhadap profitabilitas. Berdasarkan pada data neraca dan rugi/laba selama empat tahun dari tahun 1991 sampai tahun 1994. Penelitian ini menggunkan metode analisis kuantitatif yaitu metode yang menginteroretasikan data-data yang diperoleh dengan factor-faktor yang tampak dalam situasi yang diselidiki, dimana dapat digambarkan dan dituliskan keadaan dari perusahaan yang diteliti. Dari hasil penelitian ini didapatkan adanya pengaruh yang nyata pada profitabilitas oleh modal kerja dengan diketahui pada koefisien regresi yang positif dengan persamaan Y=-0,13122+0,170491 koefisien korelasi yaitu r=0,9190397 menurut criteria Guilford berada pada tingkat berhubungan erat dan pengaruhnya dari modal kerja terhadap profitabilitas dengan r2=82.9489% selebihnya dipengaruhi oleh faktor-faktor yang lain dengan asumsi factor yang lain tersebut tidak mempengaruhi profitabilitas dengan pengujian determinan β, t yang diperoleh lebih besar dari 2,920, maka H0 ditolak yang berarti adanya hubungan antara modal kerja dengan profitabilitas. Didukung dengan hasil dari pengujian parameter p, t yang diperoleh lebih besar dari 2,920, maka H0 ditolak yang berarti sama dengan pengujian parameter β. Dari perhitungan di atas, ternyata penggunaan modal kerja yang baik akan mempengaruhi tingkat profitabilitas perusahaan dan dalam hal ini PT. PANTRAVEL. Penggunaan modal kerja secara efisien dan efektif dapat meningkatkan tingkat profitabilitas, ditambah dengan ditingkatkannya jumlah modal kerja dengan tujuan laba yang didapat lebih besar. Dalam hal ini perputaran modal kerja dan lamanya investasi yang tertanam jangan terlalu lama karena hal ini perusahaan akan menanggung jumlah investasi yang tertahan dan akan mengurangi profitabilitas yang dimiliki oleh perusahaan. Dengan profitabilitas perusahaan yang baik menaikkan nilai perusahaan.
PERSEPSI SUAMI DALAM PEMILIHAN ALAT KONTRASEPSI DI PUSKESMAS KURANJI PADANG TAHUN 2013 Oktarina, Risa; Erita, Yeni; Iswandi, Iswandi
Pendidikan Geografi Vol 2, No 2 (2013): Jurnal Wisuda Ke 47, Pendidikan Geografi
Publisher : STKIP PGRI Sumbar

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Abstract

Family planning or family planning program is a program intended to help couples and individuals to achieve their reproductive goals , prevent unwanted pregnancies and reduce the incidence of high-risk pregnancies , but contraceptive use still achieving the lowest compared to other health centers in the city of Padang , where population in the working area Kuranji Health Center in 2009 were 23 595 people spread in 6 village consisting of 14 247 men and women 9,348 people by the number of Eligible Couples (EFA) as many as 3,258 people , so it still takes an effort to increase the knowledge of the acceptor . This study aims to Mendeksripsikan knowledge , attitudes , and participation husband about the use of contraceptives in the Padang region Kuranji Occupational Health Center in 2013.This research is a qualitative research approach is fenomenologys phenomenological approach is rooted in philosophy and psychology , and focuses on the human experience (sociology), the study site clinic Kuranji Padang. Informants of this study is the husband who use contraceptives and health personnel.Data collection techniques using observation, interview and documentation. Analysis using theory Huberman.The results illustrate that the perception of the husband in the use of tools in the District Kuranji Padang kotrasepsi envisaged that the husbands knowledge in the use of contraceptives , especially MOP / vasectomy or condoms are generally pretty good knowledge of the respondent , husbands attitude in the use of contraceptives is quite good , with a positive attitude among husband and wife so many husbands are involved in the use of contraceptives , before use of contraceptives among married terlabih first discuss which one is easier and provide comfort to their husbands in using condoms and contraceptives MOP , sometimes husbands who are proactive in the use of tools kontrasepsi.Partisipasi husband in the use of contraceptives is quite good , because the husband can replace their wives if there are no matches in the use of contraceptives .
PARTISIPASI SISWA DALAM MENJAGA KEBERSIHAN LINGKUNGAN DI SMA NEGERI 2 LUBUK BASUNG KECAMATAN LUBUK BASUNG KABUPATEN AGAM Arisman, Arif; Erita, Yeni; Iswandi, Iswandi
Pendidikan Geografi Vol 2, No 1 (2013): Jurnal Mahasiswa Prodi Pendidikan Geografi
Publisher : STKIP PGRI Sumbar

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Abstract

Penelitian ini bertujuan untuk mengetahui sejauh mana partisipasi siswa dalam menjaga kebersihan lingkungan SMA negeri 2 Lubuk Basung Kecamatan Lubuk Basung Kabupaten Agam. Jenis penelitian yang digunakan adalah kualitatif, pengambilan data dilakukan secara alami dan natural,  adapun jumlah siswa yang ada di SMA Negeri 2 Lubuk Basung Kecamatan Lubuk Basung Kabupaten Agam adalah sebanyak 998 orang ,sabjek penelitian sebanyak 27 orang, 1 diantaranya pegawai TU. Data dikumpulkan melalui wawancara dan dokumentasi. Hasil penelitian ini menyimpulkan bahwasanya satu siswa SMA Negeri 2 Lubuk Basung Kecamatan Lubuk Basung Kabupaten Agam lebih dari separuh yang memiliki kesadaran untuk menjaga kebersihan pada lingkungan sekolah dan sekitarnya namun masih ada juga siswa yang membuang sampah sembarangan dan belum menyadari dari dalam diri mereka masing-masing betapa pentingnya kebersihan pada lingkungan sekolah tersebut maupun pada lingkungan sekitarnya, masih ada siswa yang hanya takuk kena tegur oleh guru untuk mengambil sampah yang berserakan walaupun sampah tersebut sudah dihadapan mereka.Ke dua Lingkungan sekolah akan terlihat bersih dan rapi setelah siswa memiliki baik itu partisipasi maupun kesadaran dari dalam diri siswa itu sendiri untuk selalu menjaga kebersihan lingkungan sekolah dengan cara membuang sampah makanan mereka maupun daun-daun pohon yang telah kering ketempat sampat yang telah tersedia, sehingga tidak ada sampah yang berserakan baik itu dalam lokal mereka, didepan lokal maupun di lingkungan sekitarnya.
Evaluasi Pelaksanaan dan Penerapan Prinsip dalam Pengelolaan Perusahaan yang Baik (Good Corporate Governance) pada PT Aneka Tambang Tbk Iswandi, Iswandi; Rahmawati, Widya
Binus Business Review Vol 2, No 1 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i1.1165

Abstract

In terms of improving corporate performance and the efforts to create a healthy business climate, particularly in state-owned company, the application of the principles of good corporate governance (GCG) needs to be improved. Research conducted at PT Aneka Tambang Tbk is evaluating the application of the principles of GCG is in compliance with regulations applicable or not. In evaluating the data, the author uses descriptive method of research using a case study approach. The author gives a clear picture of the actual state of the object of research by looking at the facts that exist. After the data is obtained, the suitability evaluation based on several sources of theory relevant to the issues discussed. The authors collected data from PT Aneka Tambang Tbk through interviews and direct observation of the parties relating to corporate governance. Based on the evaluation, it can be concluded that PT Aneka Tambang Tbk has applied the principles of good corporate governance and in accordance with the existing parameters of the OECD 2004. With the application of a good and appropriate, effectivity and improved corporate efficiency and welfare of its employees, shareholders, and company stakeholders has also increased. In addition, the results of the evaluation stated that the consultation of shareholders against the company are very important stakeholders and should be maintained in order to create fluency in information exchange and exchange ideas effectively and efficiently.
Analisis Potensi Kebangkrutan PT. Berlian Laju Tanker, Tbk. dengan Menggunakan Altman’s Z Score Iswandi, Iswandi
Binus Business Review Vol 3, No 2 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i2.1350

Abstract

PT. Berlian Laju Tanker, Tbk. (BLTA) is a company engaged in the ocean transportation services listed on the Indonesia Stock Exchange and the Singapore Stock Exchange. In 2009 and 2010 BLTA experienced a net loss. At the end of 2011 the company rocked the financial markets in Indonesia and Singapore being unable to meet financial obligations to financial institutions and corporate bondholders. Given such conditions until the end of August 2012 BLTA can not submit audited financial statement of year 2011 to the authorities of stock exchange and public. By using the 2007 to 2010 audited financial statements and June 2011 inhouse financial statement were analyzed using Altmans Z score model can be known that since 2007 BLTA produce a Z score were classified bankruptcy. Investors should analyze the financial condition by using Z Score in order to minimized shareholders and bondholders potential losses.
Analisis Pengaruh Manajemen Modal Kerja terhadap Profitabilitas dalam Industri Consumer Goods yang Terdaftar di Bursa Efek Indonesia Iswandi, Iswandi
Binus Business Review Vol 3, No 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1431

Abstract

In this paper we evaluate the relathionship between working capital management and corporate profitability. We used a sample of 29 companies in consumer goods industry listed in the Bursa Efek Indonesia for the period of 2006 – 2008. The results of the evaluation showed that there is statistical significance between profitability, measured through gross profit, and the cash conversion cycle. Empirical findings show that NDAR, NDI, NDAP affect firm profitability negatively, while CCC affects firm profitability positively.  
Evaluasi Penerapan Internal Control dan Pelaksanaan Good Corporate Governance pada PT PLN (Persero) Distribusi Jakarta Raya dan Tangerang Iswandi, Iswandi
Binus Business Review Vol 2, No 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i2.1227

Abstract

PT. PLN (Persero) Distribusi Jakarta Raya dan Tangerang have implemented Internal Control and Good Corporate Governance. The research would like to evaluate the implementation of Internal Control accordance with COSO’s criteria (Committee of Sponsoring Organizations of the Treadway Commission) and KNKG’s criteria (Komite Nasional Kebijakan Governance). Based on research found that five components of COSO such as control environment, risk assessment, control activities, information and communication, monitoring have been implemented but unfortunately one of the component such as control activities not yet implemented properly accordance with COSO’s criteria. The company also have been imlemented GCG accordance with KNKG’s criteria but still need development through internalization GCG’s spirit among the employees because some employees still have different perception related to GCG. For example from employee stand point there’s no problem receive special gift or receive special payment from customer and have a conflict of interest when deal with public accountant.
PERANCANGAN APLIKASI GO LAND (WEST SUMATERA ISLAND TOUR) BERBASIS ANDROID Iswandi, Iswandi; Rahmi, Lidya; Septiana, Trisya; Shobirin, Khairulis; Fajri, Helfikra
Sainstek : Jurnal Sains dan Teknologi Vol 11, No 1 (2019)
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.517 KB) | DOI: 10.31958/js.v11i1.1620

Abstract

Talking about West Sumatra, what will surely be drawn is tourism, it is undeniable that West Sumatra is a tourist province, one of which is island tourism, including Pamusan Island, Cubadak Island, Pasumpahan Island, Pagai Island, Siberut and others. Because it needs the support of supporting applications such as inter-island transportation ordering, it needs the support of technology, one of which is inter-island transportation and also ordering food that can be delivered directly to the address. In order to help make it easier for tourists to visit the island in West Sumatra, an application called the Go Land Application was designed. The Go Land application is an application designed using the Agile system development method with the Android Studio programming language and the UML (Unified Modeling Language) system design tool. This application has several services including: Go_Land, Land_Car, Land_Food, Land_Med, Land_Rent, Land_Auto, in this application Travelers can use facilities on the island including water games, snorkeling, seafood and can be used for formal or informal events. With this application, tourists are expected to be easier, faster and safer to enjoy island tourism in West Sumatra.
PERANCANGAN SISTEM INFORMASI AKUNTANSI MASJID ISWANDI, ISWANDI
Sainstek : Jurnal Sains dan Teknologi Vol 3, No 2 (2011)
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (932.428 KB) | DOI: 10.31958/js.v3i2.42

Abstract

The objective of the research is to describe the mosque committee preparation in arranging the description of loan mosque of orphan and MDA per month. This research is a descriptive reasearch.  In collecting the data, the data will be collected through observation and interview. Those data will be analyzed and interpreted in form of table. If it is possible, the data will be corralted among the variables. Finding of the research is hoped that they can give smart solution for the next researcher to do the further research.Key words: information system, accountancy of masjid
REFLEKSI PSIKOLOGI MUSIK DALAM PERILAKU MASYARAKAT SEHARI-HARI Iswandi, Iswandi
Humanus Vol 14, No 2 (2015)
Publisher : Pusat Kajian Humaniora FBS Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.572 KB) | DOI: 10.24036/jh.v14i2.5681

Abstract

Music is a branch of art close to and present in human’s life every day. Through the social study perspective, this kind of concentration is usually called musical semiology or how music functions as an art creation in the society. In the daily life, men always listen to music intentionally or unintentionally. Therefore, music is inseparable from human life. The logical consequence is an effort to improve the role of music in the society, along with the fast development of media technology and culture. Art as a human creation has various functions which are not only for artistic interests. From the psychological context, music functions in and influence the increase of intelligence, therapeutic benefit that are not detached with its cultural, technical, and methodical background. Here, as part of the hybrid between music and psychology, musical therapy adopts relevant psychoterapic techniques. The term musical therapy has also been used in the curriculum of educational institution and foundation for children with specific needs of education with qualification of education or psychology for the specific needs.