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Analisis Strategi Harga dalam Hubungannya Dengan Kualitas Produk Studi Kasus Pada CV. Indonesia Printing Magdalena, Annaria
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 2 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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

Abstract

This purpose of this research is to find out price strategy policy done by CV. Indonesia Printing and its products quality yielded, its internal factors in the form of strengths and weaknesses, its external factors in the form of opportunities and threats, and also its barriers in connection with price strategy. The result shows that, at present, CV. Indonesia Printing gets growth/stability. The price strategy used is price determining based on produtcs quality yielded and adapted to the fuel that is used. Keywords: Price Strategy;
Pengaruh Perputaran Persediaan Terhadap Likuiditas Pada PT Indofood Tbk dan PT Mandom Tbk Achmad, Daniel Noor; Magdalena, Annaria; Wijaya, Frans
Jurnal Ilmiah Manajemen Kesatuan Vol 2 No 3 (2014): JIMKES Edisi Desember 2014
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v2i3.804

Abstract

Inventory is very important especially as building blocks for companies in producing a product will be sold. Whereas production process defines assessment of liquidity level crucial to the company 's ability to pay its short-term debts at maturity. Based on the graphic of the INTO movement, Current, Cash, Quick Ratio we can see the relationship benveen invent.ory tumover (INTO) with liquidity (Cash Ratio, Quick Ratio and Current Ratio) of PT Indofood Tbk in 2007 until the year 2009 showed that when inventory turnaround went slow, the company 's liquidity would decrease. And on the contrary, the company's liquidity would increase when the inventory tumaround was fast. In 2010 and 2011 showed a decreased inventory turnover but increased liquidity, this is due to the presence ofotherfactors influencing company 's liquidity such as the management of the company's most liquid current assets. Overall, inventory tumaround at PT. Mandom, Tbk on every year in the period 2007 to 2011 are fluctuating. This can be seen from the increasing and decreasing value of the company. We can still say that PT. Mandom Tbk still holds consumer preferences, and can still fulfil consumers ' demands, and being innovative at the same time. Qualitatively, the company experienced a slower performance but managed to slowly get into performance again. For 5 years, 2010 is the year when the company experienced the highest inventory turnover achieved as much as 4.78 times, and 2008 was the lowest inventory turnover as much as 3.42. Keywords: INTO and LIQUIDTY
PENGARUH VOLUME TRANSAKSI, RESIKO PASAR DAN DEBT TO EQUITY RATIO TERHADAP KEBIJAKAN DIVIDEN Soelehan, Aan; Magdalena, Annaria; Loren, Tirza
Jurnal Ilmiah Manajemen Kesatuan Vol 3 No 2 (2015): JIMKES Edisi Agustus 2015
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v3i2.821

Abstract

This study was conducted to examine the effect of variable transaction volume, market risk and debt-to-equity ratio on the variable dividend policy. The study was conducted at five companies listed on the Stock Exchange in the period 2011-2013 per quarter. The method of research used a sample to the five companies listed on the Stock Exchange in the period 2011-2013. Data obtained by IDX publications 2011-2013. The analysis technique used is multiple regression and hypothesis testing using the t-statisticfor testing the partial regression coeficients and F-statistics for testing simultaneous regression coeficient with a significance level of 5%. From the results of the analysis showed that the volume of transactions pasial variables no significant effect on dividend policy. The results of the analysis of the risk variables significantly negative market partially on dividend policy. The results of the analysis of variable debt to equity ratio is partially significant negative effect on dividend policy. Keywords: transaction volume, market risk, debt to equity ratio and dividend policy.
PENGARUH RASIO LIKUIDITAS DAN RASIO RENTABILITAS MODAL SENDIRI TERHADAP KINERJA PERUSAHAAN Magdalena, Annaria; Lestari, Lastrid Bilfa
Jurnal Ilmiah Manajemen Kesatuan Vol 3 No 2 (2015): JIMKES Edisi Agustus 2015
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v3i2.823

Abstract

The purpose of this study was to determine the condition of liquidity ratios and profitability of own capital on the performance of PT. Indocement Tunggal Prakasa Tbk, PT. Holcim Indonesia, Tbk and PT. Cement Indonesia, Tbk., As well as to determine the effect of variable liquidity ratfios and profitability of own capital on the performance of companies using correlation and linear regression analysis. Based on the results of research conducted it can be concluded that the ratio of liquidity and profitability of capital itself has a strong influence and a significant relationship to company performance. Keywords: Liquidity, profitability
Evaluasi Sistem Akuntansi Penerimaan Dan Pengeluaran Kas Terhadap Pengendalian Piutang Dan Hutang Pada PT. Fortunindo Artha Perkasa Magdalena, Annaria; Marlina, Tri; Amelia, Siska
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 1 (2015): JIAKES Edisi April 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i1.842

Abstract

The purpose of this study was to evaluate the role of accounting system of cash receipts to receivable and liability controling in company operating activity. This evaluation was completed to identifi the advantages and disadvantages of acoounting system of cash flow of a company. This study was conducted in PT. Fortunindo Artha Perkasa at Jl. Raya Segitiga Puncak, Sukabumi Bogor, Pasar Ciawi. PT. Fortunindo Artha Perkasa is a company spesializes in corporate real estate, including building sale, and purchase with its land rights, managing and leasing buildings, oficces, shops and markets, parkings, and warehousings. The result identified that there is a shortage of accounting system applied manually, so that all forms of division of tasks and functions within the company should be run more effectively in order to avoid errors in recording and reporting. To overcome this company should be described in the form ofa flowchart so visible automatically, quickly, and integrated into the entire operations of the company, where the performance of existing business processes in the company are described using the flowchart. Keywords : cash receipt, receivable and liability controlling, manual accounting system
Peranan Internal Audit Terhadap Pengendalian Intern Kas Untuk Menilai Efisiensi Pengelolaan Kas P, Robert Pius; Magdalena, Annaria; Yesika, Yesika
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.865

Abstract

Cash is a current asset of a company that is very attractive and easily diverted by officials and employees for objectives and conditions no in accordance with company's objectives. This may cause a wasting offimds and misuse of cash and therefore cash should be supervised properly, either in its receipts and expenditures. This is ti assure the cash balance in the account actually exists. Therefore, an internal audit department plays a very important role in supporting the internal control to assess the efficiency of cash in the cash management of the company. The purpose of this study is to determine how much the role of intemal audit in PT Shoes Mas to ensure its cash eficient management. The analytical method used is descriptive qualitative, by analyzing the data obtained from the questionnaires and the data provided by the company through observation and interviews. Results of research at PT Sepatu Mas Idaman concluded that the intemal audit PT Shoes Mas Idaman already support the intemal control system in the company, although there are some violations committed, either by employees or oficials ofthe company to the existing intemal control. Keywords: Internal Audit, Internal Control, Cash Management.
The Effects Of Bank Funds Sources On Bank Profitability In Indonesian Stock Exchange Annaria Magdalena; Bintang S Marpaung; Indira E M
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 1 No 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (845.227 KB) | DOI: 10.35212/riset.v1i2.23

Abstract

The purpose of this research is to analyze the effect of bank funding source to bank profitability. Indicators that are used for this research are Capital Adequacy Ratio, loan received, and third-party funds to Profitability. Population that used on this research are a commercial banks that listed on the Indonesian Stock Exchange. The sample that used are four commercial banks are PT. Bank Mandiri (Persero) Tbk, PT. Bank Rakyat Indonesia (Persero) Tbk, PT. Bank Negara Indonesia (Persero) Tbk, dan PT. Bank Central Asia Tbk on period of 2010-2018. Method that used for this research is using multiple regression analysis by hypothesis test which are, T test and F test. The results of partial hypothesis (T Test) shows that Capital Adequacy Ratio and loan that received has a negative significant influence on Profitability. Meanwhile, Third-party funds have a positive significant influence Profitability. From the results of simultaneous hypothesis testing (F Test) shows that Capital Adequacy Ratio, loans received, and Third-party funds have a significant influence to banks profitability on commercial bank that are go public with significance of 0,000. R square value (R2) on this research is 0,517 or 51,7% and the rest is 48,3% affected by other factor that are not research.
The Effects Of Bank Funds Sources On Bank Profitability In Indonesian Stock Exchange Annaria Magdalena; Bintang S Marpaung; Indira E M
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 1 No 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v1i2.23

Abstract

The purpose of this research is to analyze the effect of bank funding source to bank profitability. Indicators that are used for this research are Capital Adequacy Ratio, loan received, and third-party funds to Profitability. Population that used on this research are a commercial banks that listed on the Indonesian Stock Exchange. The sample that used are four commercial banks are PT. Bank Mandiri (Persero) Tbk, PT. Bank Rakyat Indonesia (Persero) Tbk, PT. Bank Negara Indonesia (Persero) Tbk, dan PT. Bank Central Asia Tbk on period of 2010-2018. Method that used for this research is using multiple regression analysis by hypothesis test which are, T test and F test. The results of partial hypothesis (T Test) shows that Capital Adequacy Ratio and loan that received has a negative significant influence on Profitability. Meanwhile, Third-party funds have a positive significant influence Profitability. From the results of simultaneous hypothesis testing (F Test) shows that Capital Adequacy Ratio, loans received, and Third-party funds have a significant influence to banks profitability on commercial bank that are go public with significance of 0,000. R square value (R2) on this research is 0,517 or 51,7% and the rest is 48,3% affected by other factor that are not research.
Pengaruh Perputaran Modal Kerja, Perputaran Aset Tetap, Rasio Lancar dan Pertumbuhan Penjualan terhadap Net Profit Margin Marpaung, Bintang Sahala; Hasibuan, David M.H.; Magdalena, Annaria; Khoirunnisa, Aina Rizky
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 2 No. 1 (2024): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : Jurnal Inovasi Bisnis Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51922/jibma.v2i1.22

Abstract

This study aims to determine the Effect of Working Capital Turnover, Fixed Asset Turnover, Current Ratio and Sales Growth on Net Profit Margin. The problem of this research is whether Working Capital Turnover, Fixed Asset Turnover, Current Ratio and Sales Growth have a positive effect on Net Profit Margin. The type of research used is a quantitative method with a classical assumption test consisting of a normality test, heteroscedasticity test, multicollinearity test and autocorrelation test. The research sample is as many as 15 companies, and the data collected is secondary data. The Analysis Model uses multiple linear regression tests consisting of t test, f test and determinant coefficient test. The results of this study show that working capital turnover has a negative and significant effect on net profit margin, fixed asset turnover has a negative and significant effect on net profit margin, current ratio has no effect on net profit margin, sales growth does not affect net profit margin, and simultaneously the variables Working Capital Turnover, Fixed Asset Turnover, Current Ratio and Sales Growth have a positive and significant effect on net profit Margin.