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All Journal Nusantara Science and Technology Proceedings
Fitri Mareta
Nusa Putra University, West Java, Indonesia
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology

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Financial Statement Ratio Analysis to Assess Financial Performance at PT Polychem Indonesia Tbk Rahmah Hasanah; Fitri Mareta; Heliani
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1004

Abstract

The purpose of this study is to determine the financial performance of PT. Poly-chem Indonesia Tbk using financial ratio analysis from 2017 to 2019. The finan-cial ratios analyzed are Current Ratio (CR), Quick Ratio (QR), Debt Ratio (DR), Debt to Equity Ratio (DER), Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Investment (ROI) and Return on Equity (ROE). The data in this study uses data in the 2017-2019 financial statements. The data analysis meth-od used is the horizontal analysis method, which is useful for comparing financial reports in certain years. From the data analysis, it can be seen that the liquidity ratio of PT. Polychem Indonesia Tbk seen from the average CR and QR in the last 3 years was 336.5% and 184.1%. This proves that the current ratio and a quick ratio of PT. Polychem Indonesia Tbk is in good condition. The solvency ratio of PT. Polychem Indonesia Tbk is seen from the average DR and DER of PT. Polychem Indonesia Tbk in the last 3 years amounted to 22.6% and 33.1%. This condition shows the debt ratio and debt to equity ratio of PT. Polychem In-donesia Tbk is in good condition. Profitability ratio of PT. Polychem Indonesia Tbk seen from the Average Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Investment (ROI) and Return on Equity (ROE) in the last 3 years each was 0.0%, -5,3%, -4.8% and -6.1% are in poor condition because they are below the industry standard.
The Effect of Cash Turnover, Account Receivable Turnover and Inventory Turnover on ROA in Mining and Quarrying Sector Companies Listed in IDX from 2017-2019 Heliani; Risma Yulianti; Vina Herdina; Fitri Mareta; Indah Purnamasari
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1010

Abstract

The mining sector is a manufacturing company sector whose activities consist of extracting, processing and exploiting, and selling coal, minerals, metals, and natural gas. This research was conducted to determine whether ROA is affected by cash turnover, accounts receivable turnover, and inventory turnover using documentation as a data collection and a method of multiple linear regression analysis through SPSS data processing. The population used is the mining and quarrying sector companies listed on Indonesia Stock Exchange (IDX) from 2017-2019 totaling 43 companies. The purposive sampling method was used in determining the sample which resulted in 33 samples. The research shows that cash turnover, accounts receivable turnover and inventory turnover do not affect ROA because this is due to a decrease in the amount of production, cash flow constraints due to low turnover of accounts receivable, and low sales so that inventory turnover is slow and inventory costs are higher.
The Impact of Abusive Supervision and Locus of Control on Budgetary Slack Fitri Mareta; Aldini Nofta Martini; Aryan Danil Mirza; Elin Paulina
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1019

Abstract

Previous research has shown that budgetary slack behavior is motivated by external factors based on employee preferences or internal factors. Abusive supervision and locus of control are two aspects that have the potential to be the cause of budgetary slack creation. This research aims to investigate the impact on the propensity of individuals (abusive supervision and locus of control) to execute budgetary slack. Furthermore, this research also explores the role of the individual locus of control through abusive oversight of the tendency to handle budgetary slack. Until now, no research has been conducted to investigate the role of the individual locus of control in reaction to abusive supervision that facilitates budgetary slack activity. This research used a 2 x 2 experimental method among 51 Master of Science in Accounting students as participants to test the hypothesis. The findings show that the tendency to create budgetary slack is not significantly influenced by abusive supervision, whereas the emphasis of regulation has a major impact on the tendency to generate budgetary slack. Furthermore, it was also found that the propensity to create budgetary slack is influenced by abusive supervision and locus of control. In an attempt to reduce employee budget discrepancies, this analysis contributes empirically and theoretically by being the framework for consideration in the company.
Analysis of Property Tax Revenues Before and During the Covid-19 Pandemic in Sukabumi Dede Wahidin; Fitri Mareta; Heliani; Retna Wulandari; Widia Khairunnisa
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1023

Abstract

The problem that occurred during this pandemic, many people were affected by it, including the company so that the community’s income was also reduced to the company. This study aims to find out the Income-tax of property in Sukabumi Regency before the existence of Covid-19 and at the time of Covid-19. The method used in this research is a qualitative method with data collection techniques in the form of direct interviews and data collection directly at the Sukabumi District Revenue Agency office. Based on the results of research conducted that the Property Tax Revenues in District Sukabumi did not always reach the target set in the fiscal year. The target is fulfilled every year because of the receivables in the previous year that he withered in the following years as well as during the pandemic covid-19 even though the target of property tax revenues was lowered and given a stimulus to the taxpayer, in October has exceeded the specified target.
The Effect of Liquidity Ratios, Solvency and Activities on Financial results as measured by ROE in Manufacturing Companies in the Food and Beverage Subsector listed on the IDX for the 2017-2019 Period Silvi Meliani; Yulia Nurfitriani Harnaen; Zaldi Saputra; Fitri Mareta; Elin Paulina
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1024

Abstract

The goal of this study is to determine the impact on financial results of liquidity ratios, solvency ratios, and operation ratios as calculated by roe in manufacturing sub-sector food and beverage companies listed on the IDX 20I7-2019. Both financial reports in the fringe and liquor sub-sector were for the population in this study, while the sample in this study was financial reports in the form of a balance sheet and spiritual profits for 3 years (2017-2019). The data collection methodology used in this analysis is recorded by the collection of data or documents collected by accessing the website of the Indonesian Stock Exchange (www.icx.co.id). The results of this study show that the liquidity y ratio variable (X I) partially does not have a substantial impact on financial results (Y) with a significant value of 0,869> 0,05. With a significant value of 0.6 I 7 > 0.05, the solvency ratio variable (X2) has no significant impact on financial results. With a significant value of 0.423> 0.05, the activity ratio variable does not have any significant impact on financial results
Co-Authors Aldini Nofta Martini Aryan Danil Mirza Dede Wahidin Elin Paulina Heliani Indah Purnamasari Rahmah Hasanah Retna Wulandari Risma Yulianti Silvi Meliani Vina Herdina Widia Khairunnisa Yulia Nurfitriani Harnaen Zaldi Saputra