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EVALUASI KINERJA PELAKSANAAN PROGRAM JAMINAN KESEHATAN NASIONAL TAHUN 2015 PADA KABUPATEN KUTAI BARAT Catur Kumala Dewi., Putra Mahardhika, Elfreda Aplonia Lau,
EKONOMIA Vol 6, No 2 (2017)
Publisher : EKONOMIA

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Performance Evaluation of implementation national health assurance program needed to know the weakness/lack of the implementation, so the service can be improve after improvement the weakness/the lack. Based of Badan Pengawasan Keuangan and Pembangunan  audit result, founded some of problems about implementation national health assurance program at city/regency in East Kalimantan. Some problems that founded are facilities, tools and health equipments at local government clinic and hospital didn’t appropriate with standart, health human resources at local government clinic and hospital didn’t appropriate with standart, and stock-out medicine occur at local government clinic.This research have a purpose to know the performance of implementation national health assurance program 2015 at Kutai Barat Regency appropriate with stipulations/regulations that obtains, that is health ministry regulation number 30 year 2014, number 56 year 2014, number 58 year 2014, number 75 year 2014, and number 36 year 2015.The data that used to Performance Evaluation of implementation national health assurance program 2015 at Kutai Barat Regency are obtained from helath official, BPJS, Hospital, and local government clinic that be sample. Analisis tool that used in this research is performance assessment tabulation of national health assurance program as exist in technical instruction of national health assurance performace audit 2015.The result from this research is scor achievement  performance of implementation national health assurance program 2015 at Kutai Barat Regency is 68,59 with category successful enough. Because the performance achievement score under 80, so can called the implementation national health assurance program not achieve successful appropriate with stipulations/regulations that obtains, that is health ministry regulation number 30 year 2014, number 56 year 2014, number 58 year 2014, number 75 year 2014, and number 36 year 2015.The conclusion of this research is the implementation of national health assurance program not achieve successful appropriate with stipulations/regulations that obtains, that is health ministry regulation number 30 year 2014, number 56 year 2014, number 58 year 2014, number 75 year 2014, and number 36 year 2015.
PENGARUH LIKUIDITAS DAN AKTIVITAS TERHADAP PROFITABILITAS PERUSAHAAN WHOLESALE YANG TERDAFTAR DI BURSA EFEK INDONESIA Catur KUmala Dewi, Ari Wahyu Elfreda Aplonia Lau,
EKONOMIA Vol 7, No 3 (2018)
Publisher : EKONOMIA

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Profit is the difference in the amount of income compared to the costs incurred by the company. some wholesale firms earn profit from 2013-2017, on the other side followed by an increase or decrease in the amount of current assets, total assets, sales and current liabilities. This research was conducted with the purpose to determine the effect of liquidity (curent ratio) and activity (inventory turn over) on profitability (return on assets). The grand theory used is financial management that focuses on liquidity, activity and profitability. The method used in this research is the Library Research method using secondary data and then collecting the data. Determination of samples using purposive sampling by taking some wholesale firms that always earn profit from 2013 - 2017. The analytical tool used to determine the effect of liquidity and activity on profitability is multiple linear regression analysis. Based on the results of multiple linear regression analysis, it is known that liquidity (current ratio) partially has a significant effect on return on assets because it has a significance the t value is <0.05.Activities (inventory turn over) partially have a significant effect on return on assets because it has a significance the t value is <0.05. The results of multiple linear regression analysis are simultaneously known that liquidity (current ratio) and activity (inventory turn over) simultaneously have a significant effect on return on assets because having a test significance the F value is <0.05. Therefore can be concluded that the first, second and third hypotheses are accepted.
PENGARUH BI RATE, INFLASI DAN KURS TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 Catur Kumala Dewi, Shelna Shabrina, Titin Ruliana
EKONOMIA Vol 7, No 4 (2018)
Publisher : EKONOMIA

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Shelna Shabrina: The Influence of BI Rate, Inflation and Exchange Rate on Banking Companies BUMNs listed on Indonesia Stock Exchange Period 2012-2016. (under the guidance of Supervisor I, Dr. Titin Ruliana and Supervisor II Catur Kumala Dewi).Banking has a strategic role in supporting the wheels of the economy and development and play an important role in controlling the stability and the economy in Indonesia. Bank Indonesia (BI) usually announces the benchmark rate (BI Rate) within a few days after the official release of the inflation rate. Because inflation is usually made as one of the factors to determine the BI Rate. The increase in the BI Rate is expected to further strengthen the control of inflation expectations and reduce the risk of possible effects of rupiah depreciation on inflation and vice versa.The purpose of this research is to test, know and explain the effect of BI Rate, Inflation and Exchange Rate to Stock Price. The independent variables used in this study are BI Rate, Inflation and Exchange Rate, while for the dependent variable in this research is Stock Price. The population in this research is BUMN Banking companies listed in Indonesia Stock Exchange period 2012-2016.This research uses classic assumption test consist of multicolinearity test, autocorrelation test, heteroscedasticity test, normality test, and using partial test (t test), simultaneous test (f test) and Analytical tool used is multiple regression analysis. The results of this study indicate that the variables BI Rate, Inflation and Exchange rate simultaneously have a significant positive effect on stock prices with Fcount of 4.672> Ftable of 2.642 with a significant level of 0.003 < a value of 0.05, while the results of this study show partially that variable BI Rate has negative and significant influence to share price with tcount of 2,172 > ttabel 1,970 with significant level of 0.031 < 0.05, Inflation variable has positive and insignificant effect on the price of sahan with tcount value of 1.106 < ttabel 1.970 with significant level of 0.270 > 0.05 , and exchange rate variable have positive and significant influence to share price with tcount of 3,656> ttabel 1,970 with significant level 0.000 < 0.05.The conclusion of this study shows that the BI Rate has a negative and significant effect partially on Stock Price, Inflation has positive and not significant partially to Share Price, Exchange rate has positive and partially significant to Share Price, BI Rate, Inflation and Exchange rate significantly simultaneous to Stock Price.
ANALISIS KEBUTUHAN MODAL KERJA PADA PT.TRIWISNNA DI KABUPATEN KUTAI TIMUR Catur Kumala dewi 3, Wahid Ari Widodo 1, Titin Ruliana 2,
EKONOMIA Vol 9, No 2 (2020)
Publisher : EKONOMIA

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ABSTRACT             Wahid Ari Widodo. 2018. Analysis of Working Capital Needs at PT. Triwisnna in East Kutai District, under the guidance of Mrs. Titin Ruliana and Mrs. Catur Kumala Dewi.This background is This background is that every company basically needs capital or funds to support the survival of a company and the achievement of its goals. Working capital is a source is essentially directed to finance daily operations in both the short, medium and long trem. the importance of discussing working capital needs because working capital itself is used to carry out company activities. The formulation of the problem is whether the working capital needs at PT. Triwisnna has increased in the period 2014 to 2017. The purpose of this study is in accordance with the previous background, namely to find out and analyze the needs of PT. Triwisnna in the 2014 period until 2017. This research was conducted at PT. Trwisnna residing in East Kutai Regency. Data sources include secondary data. Data collection techniques use interviews with related parties and observations. theoretical basis used in this study is financial management, financial statements and working capital requirements. While the analysis tool uses activity ratios and methods of working capital requirements. 
ANALISIS PENGARUH BIAYA OPERASIONAL DAN VOLUME PENJUALAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR PERALATAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA Catur Kumala dewi 3, Alfitriana Eddy Soegiarto 2
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

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This study aims to determine the increase in operational costs can reduce return on assets and increase sales volume can increase return on assets in household equipment sub-sector companies listed on the Indonesia Stock Exchange.       Methods empirically in used is quantitative methods and techniques of data collection is done in retrieving data from the literature (library research)  from the  www.idx.co.id , and after the sample selection by using purposive sampling acquired 4 companies that meet criteria used in the study. The independent variable used is operational costs and sales volume, and the dependent variable used is financial performance. The analytical tool used in this research is comparative comparative analysis.       The results of the study show that the increase in operational costs is not always accompanied by a decrease in return on assets, in the household equipment sub-sector companies registered at The Indonesia Stock Exchange for the 2014-2018 period and an increase in sales volume is not always accompanied by an increase in return on assets in the company's assets so that the return on assets did not experience an increase in the household appliances sub sector listed on the Indonesia Stock Exchange in the 2014-2018 period.
Analisis Kinerja Keuangan Dinilai Dari Rasio Profitabilitas Dan Solvabilitas (Pada Perusahaan Food & Beverages Yang Listing Di BEI Tahun 2015-2019) Catur Kumala Dewi, Antonius Imam Nazarudin Latif2
EKONOMIA Vol 10, No 2 (2021)
Publisher : EKONOMIA

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Penelitian ini bertujuan untuk mengetahui peningkatan kinerja keuangan perusahan ditinjau dari rasio profitabilitas dan mengetahui penurunan kinerja keuangan perusahan ditinjau dari rasio solvabilitas pada Perusahaan Food & Beverages yang Listing Di BEI Tahun 2015-2019.Metode penelitian yang digunakan pada penelitian ini adalah statistik deskriptif dengan melihat penurnan atau kenaikan tingkat rasio profitabilitas (Net Profit Margin, Return On Assets, dan Return On Equity) dan solvabilitas (Debt To Assets Ratio dan Debt To Equity Ratio) dengan sampel sebanyak 18 perusahaan dari 27 peruahaan. Hasil penelitian menunjukan bahwa kinerja keuangan perusahaan dinilai dari rasio profitabilitas mengalami penurunan dan berada di bawah standar rasio industri, sedangkan kinerja keuangan jika diukur melalui rasio solvabilitas mengalami penurunan dan berada di bawah standar rasio industri.Rasio profitabilitas memiliki kecenderungan menurun setiap tahunnya, hal ini diakibatkan oleh menurunnya laba perusahaan dan berdasarkan standar rasio industri, rasio profitabilitas perusahaan Food & Beverages selama 2015-2019 berada di bawah standar rasio industri,. Rasio solvabilitas mengalami kecenderungan menurun setiap tahunnya dan standar rasio industri perusahaan Food & Beverages tahun 2015-2019 berada dibawah standar rasio industri.
Evaluasi Efektifitas Dan Efisiensi Anggaran Belanja (Studi Empiris Pada Kantor Pelayanan Pajak PratamaTenggarong Tahun 2016-2019) Catur Kumala Dewi, Muhammad Yandi Dharmawan1 Imam Nazarudin Latif2
EKONOMIA Vol 10, No 2 (2021)
Publisher : EKONOMIA

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Tujuan  penulisan  ini  adalah  untuk  menganalisis  Efektifitas  dan Efisiensi anggaran belanja Kantor Pelayanan Pajak Pratama Tenggarong pada tahun 2016 sampai dengan 2019.Alat  analisis  yang  digunakan  dalam  penelitian  ini  adalah  pengukuran efektifitas dan pengukuran efisiensi. Pengukuran efektifitasdengan membandingkan antara realisasi anggaran yang telah digunakan dengan anggaran yang telah ditetapkan sedangkan untuk pengukuran efisiensi adalah perbandingan antara realisasi anggaran  yang  telah  digunakan  dengan  realisasi  pendapatan  yang telah dicapai. Hasil  pengukuran  efektifitas  didapatkan hasil bahwa  pada  tahun  2016 sampai   dengan 2019 anggaran belanja  Kantor   Pelayanan   Pajak   Pratama Tenggarong  sudah  berjalan  efektif,  namun  pada  tahun  2017  mempunyai  tingkat efektifitas yang paling rendah dan pada tahun 2019mempunyai tingkat efektifitas yang paling tinggi.  Hasil pengukuran efisiensi didapatkan hasil bahwa pada tahun 2016  sampai  dengan  2019  anggaran  belanja  Kantor  Pelayanan  Pajak  Pratama Tenggarong  sudah  berjalan  efisien,  namun  pada  tahun  2018  mempunyai  tingkat efisiensi yang paling rendah dan pada tahun 2016 mempunyai tingkat efisiensi yang paling tinggi. Pelaksanan anggaran belanja Kantor Pelayanan Pajak Pratama Tenggarong pada tahun 2016 sampai dengan 2019 sudah berjalan efektif dan efisien, akan tetapi  Kantor Pelayanan Pajak Pratama Tenggarong harus tetap meningkatkan koordinasi seluruh  seksi  dalam  melakukan  pelaksanaan  anggaran  belanja  dan  melakukan monitoring dan evaluasi setiap triwulannya
Evaluasi Penyajian Laporan Keuangan Pada UD. Subur Jaya Meubel Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (SAK EMKM) Catur Kumala Dewi3, Novi Syahputra 1, Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
Publisher : EKONOMIA

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This study aims to evaluate the presentation of items in the financial statements at UD. Subur Jaya Meubel based on SAK EMKM 2018 and the formulation of the problem in this study is whether the presentation of items in the financial statements at UD. Subur Jaya Meubel is appropriate based on SAK EMKM 2018.The theory used in this research is financial accounting. The hypothesis put forward is the presentation of items in the financial statements at UD. Subur Jaya Meubel is incompatible with SAK EMKM 2018.The analytical tool used in this study is a comparative descriptive method, which compares the presentation of the structured account placement in the financial statements based on SAK EMKM with UD. Subur Jaya Meubel uses the Champion formula method.The results showed that the suitability of structured account placement in the financial statements according to UD. Subur Jaya Meubel is not suitable according to SAK EMKM 2018 with a criterion value of 33%. The conclusion of this research is the presentation of financial statements at UD. Subur Jaya Muebel is not in accordance with the provisions of SAK EMKM 2018 because of UD. Subur Jaya Meubel did not prepare and present financial position reports and notes to the financial statements so that the hypothesis was accepted. 
ANALISIS PROFITABILITAS PADA PT. SADARIAH DI SAMARINDA Catur Kumala Dewi, Bunga Sara A Simbolon Ivana Nina Esterlin Barus2
EKONOMIA Vol 10, No 2 (2021)
Publisher : EKONOMIA

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This study was conducted to determine whether the increase or decrease in profitability ratios measured by Net Profit Margin (NPM), Return On Investment (ROI), and Return On Equity (ROE) in 2015 to 2017.The analysis used in this study is a comparative descriptive analysis using several analytical tools in the form of net profit margin (NPM), return on investment (ROI), and return on equity (ROE) and then will be seen whether there is an increase or decrease in 2015- 2016 and 2016-2017, then compared with industry standards profitability ratios.Based on the results of the analysis it is known that the profitability ratio of PT. Sadariah as measured by Net Profit Margin (NPM) in 2016 decreased compared to 2015 then in 2017 it increased compared to 2016. The profitability ratio as measured by Return on Investment (ROI) in 2016 decreased compared to with 2015, then in 2017 there was an increase compared to 2016. The profitability ratio measured by Return On Equity (ROE) in 2016 decreased when compared to 2015, in 2017 it increased when compared to 2016.Ratio profitability of PT. Sadariah as measured by Net Profit Margin (NPM) is above industry standards in 2015 and 2017, while in 2016 it was below industry standards. Profitability ratio of PT. Sadariah as measured by Return On Investment (ROI) is below industry standards during 2015-2017. Profitability ratio of PT. Sadariah as measured by Return On Equity (ROE) is below industry standards during 2015-2017.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSETS TURNOVER TERHADAP PERTUMBUHAN LABA RUMAH SAKIT YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA MASA COVID 19 Aris Listiyono; Elfreda Aplonia Lau; Catur Kumala Dewi
Exchall: Economic Challenge Vol 4 No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47685/exchall.v4i1.224

Abstract

This study aims to determine and analyze the effect of the current ratio, debt to equity ratio, total assets turnover on the profit growth of hospitals listed on the Indonesia Stock Exchange during the covid 19 period. 8 hospitals that went public and were actively used as research samples and used data financial statements in the fourth quarter of 2019, the first and third quarters of 2020. The results show that the current ratio has an insignificant negative effect on profit growth, as well as the debt to equity ratio and total assets turnover have an insignificant negative effect on profit growth. . The findings of this study also show that simultaneously the current ratio, debt to equity ratio, total assets turnover have no significant effect on the profit growth of 8 hospitals that went public during the covid 19 pandemic.