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All Journal Jurnal Mirai Management SEIKO : Journal of Management & Business Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Produktif Jurnal Ilmiah Produktif
Vira Tandiawan
Program Studi Manajemen, Fakultas Ekonomi, Universitas Tompotika Luwuk Banggai
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Rasio Profitabilitas pada Koperasi Simpan Pinjam Purnama di Kabupaten Banggai Laut Vira Tandiawan
Jurnal Ilmiah Produktif Vol. 9 No. 2 (2021): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.767 KB) | DOI: 10.56072/jip.v9i2.272

Abstract

Pembiayaan operasional perusahaan yang berlebihan merupakan salah satu penyebab menurunnya perolehan laba. Alokasi biaya yang berdampak terhadap keuntungan dilihat dari kemampuan perusahaan memperoleh keuntungan, pengembalian asset dan pengembalian modal. Penelitian ini bertujuan untuk menganalisis Profitabilitas Koperasi Simpan Pinjam Purnama dilihat dari Profit Margin, Return On Asset dan Return On Equity. Sumber data yang digunakan dalam penelitian adalah data sekunder yaitu laporan labarugi dan neraca, yang dikumpulkan melalui wawancara dan studi pustaka, Teknik analisis yang digunakan adalah rasio profitabilitas dengan menggunakan Profit Margin, Return On Asset (ROA) dan Return On Equity (ROE). Hasil analisis dari Profit Margin adalah “Sangat Efisien” karena Koperasi Purnama mampu memperoleh laba bersih dari penjualan di atas persentase 15% artinya Koperasi Purnama memperoleh laba bersih dari penjualan lebih besar dari biaya yang dikeluarkan. Hal ini karena Koperasi Purnama mampu mengelola usahanya dengan baik dan tepat. Hasil perhitungan dari Return On Asset adalah “Efisien” karena Koperasi Purnama mampu menghasilkan laba bersih dari total asset atau keseluruhan sumber daya yang dimiliki yakni diatas persentase 7% artinya Koperasi Purnama menghasilkan laba lebih besar dari biaya yang dikeluarkan. Perhitungan Return on Equity “Kurang Efisien” karena berada diantara 3% - 9% . Modal sendiri Koperasi Purnama belum maksimal dalam menghasilkan laba koperasi
Analisis Profitabilitas Pada Hotel Permai Luwuk Kabupaten Banggai: Profitability Analysis at the Permai Luwuk Hotel Banggai Regency Puspita Dewi; Clara NM. Rotinsulu; Vira Tandiawan
Jurnal Ilmiah Produktif Vol. 8 No. 1 (2020): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56072/jip.v8i1.328

Abstract

The purpose of this study was to measure the Financial Performance of Permai Luwuk Hotel Management by using profitability ratios, such as Net Profit Margin (NPM) and Return of Total Assets (ROA). This research is evaluative research conducted by analyzing the financial statements of the Permai Luwuk Hotel management and interviews to get more in-depth information. The results of this study indicate that the financial performance of the Permai Luwuk Hotel is high because it is seen from the average NPM value from 2014-2018 of 71% which is higher than the target of 40% and ROA seen from the average value from 2014-2018 of 26 % is higher than the interest rate (10% - 12% per annum). These results indicate that it is very efficient in managing assets and costs for 5 years, namely from 2014-to 2018
Profitability and Company Size Have a Strong Influence on Tax Avoidance Eltie Christi Sandag; Clara Neltje Meini Rotinsulu; Vira Tandiawan; Muhammad Rinaldi
Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 2 (2022)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579.555 KB) | DOI: 10.24256/kharaj.v4i2.3602

Abstract

This study aims to determine the most dominant influence factor on tax evasion in manufacturing companies. The variables as indicators of this research are Return on Assets and company size. The research was conducted on 28 manufacturing companies from 2019 -2021 which are registered on the IDX, so a total of 84 companies The research method used statistical data processing, namely the determinant test and multiple linear regression. The results showed that the dominant influence on tax evasion was company size.
The Function of E-Commerce in Banggai Regency's Micro, Small, and Medium Enterprises Clara Neltje Meini Rotinsulu; Musdar M Amin; Vira Tandiawan; Yusnita Fitarini Sibay
SEIKO : Journal of Management & Business Vol 6, No 2 (2023): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4777

Abstract

In this study, the influence of e-commerce adoption on SMEs in Banggai Regency during the new normal era of Covid-19 was examined. Implementing online shopping, having a strong financial foundation, and maintaining business continuity are the research variables. In the research method, quantitative research is employed, and the reliability of the data, the coefficient of determination, the traditional hypothesis, and the hypothesis are all tested. Implementing the sampling strategy of purposive sampling. 101 participants made up the research sample. The study's findings indicate that financial literacy and e-commerce adoption both significantly improve business continuity. Because the financial literacy of MSME actors significantly affects the sustainability of their firms, the study's findings may have consequences for the government, actors, and potential MSME players. Keywoard: E-Commerce; Literasi; Keuanga; Kelangsungan; Usaha.
Analisis Rasio Profitabilitas pada Koperasi Simpan Pinjam Purnama di Kabupaten Banggai Laut Vira Tandiawan
Jurnal Ilmiah Produktif Vol. 9 No. 2 (2021): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.767 KB) | DOI: 10.56072/jip.v9i2.272

Abstract

Pembiayaan operasional perusahaan yang berlebihan merupakan salah satu penyebab menurunnya perolehan laba. Alokasi biaya yang berdampak terhadap keuntungan dilihat dari kemampuan perusahaan memperoleh keuntungan, pengembalian asset dan pengembalian modal. Penelitian ini bertujuan untuk menganalisis Profitabilitas Koperasi Simpan Pinjam Purnama dilihat dari Profit Margin, Return On Asset dan Return On Equity. Sumber data yang digunakan dalam penelitian adalah data sekunder yaitu laporan labarugi dan neraca, yang dikumpulkan melalui wawancara dan studi pustaka, Teknik analisis yang digunakan adalah rasio profitabilitas dengan menggunakan Profit Margin, Return On Asset (ROA) dan Return On Equity (ROE). Hasil analisis dari Profit Margin adalah “Sangat Efisien” karena Koperasi Purnama mampu memperoleh laba bersih dari penjualan di atas persentase 15% artinya Koperasi Purnama memperoleh laba bersih dari penjualan lebih besar dari biaya yang dikeluarkan. Hal ini karena Koperasi Purnama mampu mengelola usahanya dengan baik dan tepat. Hasil perhitungan dari Return On Asset adalah “Efisien” karena Koperasi Purnama mampu menghasilkan laba bersih dari total asset atau keseluruhan sumber daya yang dimiliki yakni diatas persentase 7% artinya Koperasi Purnama menghasilkan laba lebih besar dari biaya yang dikeluarkan. Perhitungan Return on Equity “Kurang Efisien” karena berada diantara 3% - 9% . Modal sendiri Koperasi Purnama belum maksimal dalam menghasilkan laba koperasi
Analisis Profitabilitas Pada Hotel Permai Luwuk Kabupaten Banggai: Profitability Analysis at the Permai Luwuk Hotel Banggai Regency Puspita Dewi; Clara NM. Rotinsulu; Vira Tandiawan
Jurnal Ilmiah Produktif Vol. 8 No. 1 (2020): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.79 KB) | DOI: 10.56072/jip.v8i1.328

Abstract

The purpose of this study was to measure the Financial Performance of Permai Luwuk Hotel Management by using profitability ratios, such as Net Profit Margin (NPM) and Return of Total Assets (ROA). This research is evaluative research conducted by analyzing the financial statements of the Permai Luwuk Hotel management and interviews to get more in-depth information. The results of this study indicate that the financial performance of the Permai Luwuk Hotel is high because it is seen from the average NPM value from 2014-2018 of 71% which is higher than the target of 40% and ROA seen from the average value from 2014-2018 of 26 % is higher than the interest rate (10% - 12% per annum). These results indicate that it is very efficient in managing assets and costs for 5 years, namely from 2014-to 2018
Analisis Rasio Solvabilitas Pada PT. Sido Muncul, Tbk Periode 2017-2021: Analysis Solvency Ratio at PT. Sido Muncul, Tbk Period 2017-2021 Yuli; Vira Tandiawan
Jurnal Ilmiah Produktif Vol. 10 No. 2 (2022): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.883 KB) | DOI: 10.56072/jip.v10i2.364

Abstract

Company’s financial performance can be assessed using financial ratios, one of them is solvency ratio. Solvency ratio is used for assessed financial performance of company in terms of in paying their debts. This research use quantitative data that is secondary data in the form of financial statements of PT. Sido Muncul, Tbk period 2017-2021 obtained from their official website taken by using the documentation technique. The result analysis data using Debt to Total Asset Ratio shows the ratio value in the periode 2017-2021 is always below the measurement standard that is <35%. The result analysis data using Debt to Equity Ratio shows the ratio value in the periode 2017-2021 is always below the measurement standard that is 90%. Value ratio below standard shows that company’s financial performance of paying their debts is good, because the lower ratio value shows the higer asset and equity value to provide the company’s debts guarantee.
The Function of E-Commerce in Banggai Regency's Micro, Small, and Medium Enterprises Clara Neltje Meini Rotinsulu; Musdar M Amin; Vira Tandiawan; Yusnita Fitarini Sibay
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.4932

Abstract

In this study, the influence of e-commerce adoption on SMEs in Banggai Regency during the new normal era of Covid-19 was examined. Implementing online shopping, having a strong financial foundation, and maintaining business continuity are the research variables. In the research method, quantitative research is employed, and the reliability of the data, the coefficient of determination, the traditional hypothesis, and the hypothesis are all tested. Implementing the sampling strategy of purposive sampling. 101 participants made up the research sample. The study's findings indicate that financial literacy and e-commerce adoption both significantly improve business continuity. Because the financial literacy of MSME actors significantly affects the sustainability of their firms, the study's findings may have consequences for the government, actors, and potential MSME players. Keywoard: E-Commerce; Literasi; Keuanga; Kelangsungan; Usaha.
Co-Authors Clara Neltje Meini Rotinsulu Clara NM. Rotinsulu Eltie Christi Sandag Muhammad Rinaldi Musdar M Amin Musdar M Amin Puspita Dewi Yuli Yusnita Fitarini Sibay