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PENGARUH BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA BANK SWASTA NASIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2011 Fadhillah Ramadhani Nasution; Lisa Marlina
Jurnal Media Informasi Manajemen Vol 1, No 3 (2013): media informasi manajemen
Publisher : Universitas Sumatera Utara

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Abstract

  Abstract This research entitled “The Effect of Operating Expenses on Net Profit of  National Private Bank Listed in Indonesia Stock Exchange Period of Year 2009-2011”. The purpose of this research is to investigate and analyze the effect of interest expenses, general administration cost, and labor cost on net profit of national private bank listed in Indonesia Stock Exchange. The research method uses descriptive analysis method and statistic analysis method. This research uses secondary data, there were 20 companies. Hypothesis testing is done by using F test and T test, with significance level (α) 5%. The results of the simultaneous hypothesis test indicate that the variable interest expenses, general administration cost, and labor cost influence on net profit. The results of the partial hypothesis test indicate that the variable interest expenses has an influence on net profit but variable general administration cost and labor cost hasn’t influence on net profit.   Keywords: Interest Expenses, General Administration Cost, Labor Cost, and Net Profit
ANALISIS KOMPARATIF RASIO KEUANGAN ANTARA PT HM SAMPOERNA,TBK & PT GUDANG GARAM,TBK Erbina Meliana Purba; Lisa Marlina
Jurnal Media Informasi Manajemen Vol 1, No 4 (2013): media informasi manajemen
Publisher : Universitas Sumatera Utara

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ABSTRACT   The purpose of this research is to analyze the differences and to compare financial performance between financial performance of PT HM  Sampoerna,Tbk and P.T Gudang Garam,Tbk. The data used are the annual financial statements of PT HM. Sampoerna,Tbk and PT Gudang Garam,Tbk, which have been audited from 2009-2011.This research is case study research. The method of data analysis is descriptive analysis. The analysis technique used is comparison of financial Ratios with the combined ratio analysis and statistical technique using Mann-Whitney (U-Test), with a significance level (α) = 5%. Analyzing data using statistical data processed by software SPSS for windows 16.0. The results showed that the financial performance of PT HM Sampoerna,Tbk better than PT Gudang Garam,Tbk. The Financial Performance is measured by liquidity, leverage, activity and profitability ratios. According to the result of Mann-Whitney (U-Test )method, conclude that there is a different of financial performance between PT HM Sampoerna,Tbk and PT Gudang Garam,Tbk comprehensively. Financial performance of PT HM. Sampoerna,Tbk better than PT Gudang Garam, Tbk. The hypothesis testing for 11 financial ratios both of them, show that 10 ratios are different significantly namely CR, QR, DAR, DER, ITO, TATO, NPM, ROI, ROE, TIE. Another ratio namely: EPS doesn’t show the significant difference. Key Words : Current Ratio, Quick Ratio, DAR, DER, TIE, Inventory Turnover Ratio, TATO, NPM, ROE, ROI, EPS.
Perancangan Buku Interaktif untuk Memperkenalkan Ragam Profesi Sebagai Sarana Pengembangan Minat Pelajar Usia Dini Suri Mutia Siregar; Budi Utomo; Lisa Marlina
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 3 (2020): Peran Perguruan Tinggi dan Dunia Usaha Dalam Pemberdayaan Masyarakat Untuk Menyongsong
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.663 KB) | DOI: 10.37695/pkmcsr.v3i0.881

Abstract

Anak usia dini berada pada periode emas pertumbuhan (golden age) atau lima tahun pertama kehidupan. Proses tumbuh-kembang anak pada usia ini terjadi sangat pesat, dan akan menjadi penentu bagi kualitas anak di masa yang akan datang. Anak usia dini membutuhkan media pembelajaran yang dapat merangsang minat belajarnya sebagai bekal untuk mengikuti pendidikan sekolah dasar. Buku interaktif dapat menjadi salah satu media yang dipilih untuk pelajar usia dini. Ewers & Bronwson, 1999; Haden, Reese, & Fivush., 1996 (dalam Kozminsky dan Sadon, 2013) mengemukakan bahwa pelajar usia dini biasanya belajar lebih banyak ketika bahan bacaan yang diberikan mampu melibatkan mereka, dibandingkan jika mereka hanya menjadi pendengar pasif. Pengabdian ini bertujuan untuk merancang buku interaktif untuk memperkenalkan ragam profesi. Buku interaktif bertipe participation, yaitu buku yang berisi penjelasan atau cerita dengan disertai tanya jawab atau instruksi untuk menguji penjelasan yang ada di dalam buku. Sebagai tahap awal perancangan buku, Tim Pengabdian memperkenalkan 10 jenis profesi, yakni (1) nahkoda; (2) pengarang; (3) pemadam kebakaran; (4) kartografer; (5) teknisi robot; (6) koki; (7) masinis; (8) psikolog; (9) sutradara; dan (10) petani hidroponik. Saat ini, buku interaktif telah dicetak dan dikirimkan kepada anak-anak di Desa Pearung Silali, Kecamatan Paranginan, Kabupaten Humbang Hasundutan, Provinsi Sumatera Utara.