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All Journal AkMen JURNAL ILMIAH EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Nobel Management Review
Astuty Hasti
STIE YPUP Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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ANALISIS KELAYAKAN INVESTASI ARMADA PADA PT BUMI JASA UTAMA KALLATRANSPORT TAHUN 2013-2015 Astuty Hasti; Daryanti Daryanti
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research aims to find out the company's plan to increase the investment in assets in the form of an additional fleet, from this research it can be seen whether the addition of the fleet can be said to be feasible or not to be carried out. Investment made by PT. Bumi Jasa Utama related to the investment feasibility analysis of the addition of the fleet can be said to be feasible. The appraisal of investment worthiness is seen from the financial aspects of the company, which in the investment appraisal uses four calculation methods namely Payback Period (PP) where capital returns are faster ie 4 years 2 months 5 days than the economic age of the fleet which is 8 years so that investment with this method is feasible to be implemented, the Net Present Value (NPV) obtained a value of Rp 2,189,446,661, or greater than 0 so that it can be said to be feasible because it provides benefits over the life of the investment, the Internal Rate of Return (IRR) method I can say is feasible because in the calculation of the value of the IRR that I get which is 12.42% in other words the investment made by the company is greater than the expected rate of return of 10% and the Profitability Index (PI) of this method I can say is feasible because of the calculation between the net cash flow and the value investments get a return of 1.07 in other words PI on investment conducted by companies greater than 1.
Analisis Faktor-Faktor yang Mempengaruhi Penerapan Akuntansi Berbasis Akrual pada Pemerintah Daerah Kabupaten Polman Muh Fuad Randy; Astuty Hasti
Nobel Management Review Vol 2 No 3 (2021): Nobel Management Review
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v2i3.2393

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas sumber daya manusia dan teknologi informasi terhadap penerapan standar akuntansi pemerintahan berbasis akrual. Alat analisis yang digunakan adalah regresi linier berganda. Sampel penelitian ini adalah SKPD Kabupaten POLMAN yang mencakup Pejabat Penatausahaan keuangan, Staff PPK, Kasubang Keuangan, Bendahara Pengeluaran, Staff Bagian Akuntansi di SKPD. Hasil penelitian ini menunjukan bahwa variabel kualitas sumber daya manusia dan teknologi informasi berpengaruh positif terhadap penerapan standar akuntansi pemerintahan berbasis akrual. This study aims to determine the effect of the quality of human resources and information technology on the application of accrual-based government accounting standards. The analytical tool used is multiple linear regression. The sample of this research is the SKPD of POLMAN Regency which includes Financial Administration Officers, PPK Staff, Head of Finance Subang, Expenditure Treasurer, Accounting Section Staff in SKPD. The results of this study indicate that the variable quality of human resources and information technology has a positive effect on the application of accrual-based government accounting standards
Pengaruh Debt Asset Ratio (DAR) dan Debt Equity Ratio (DER) Terhadap Return on Asset (ROA) pada Perusahaan Jasa Telekomunikasi yang Terdaftar di Bursa Efek Indonesia periode 2018 – 2021 Muh Fuad Randy; Abdul Sumarlin; Astuty Hasti
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 2 No. 3 (2022): Mei 2022
Publisher : CV ODIS

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Abstract

The ratios that can affect the size of a company's ROA value are the Debt Asset Ratio (DAR) and the Debt Equity Ratio (DER). The DAR ratio is the ratio used to measure the ratio between total debt and total assets. While the DER is the ratio between debt and equity in the company's funding and shows the company's own capital ability to fulfill all its obligations. This study aims to determine the effect of Debt Asset Ratio (DAR) and Debt Equity Ratio (DER) on Return on Assets (ROA) in Telecommunication Service Companies Listed on the Indonesia Stock Exchange for the period 2018-2021. The type of research used is an empirical study. The data analysis method used is documentation of secondary data using the DAR, DER, and ROA formulas. The data analysis technique used was multiple linear regression analysis. The results of multiple linear regression testing and classical assumptions obtained from the calculation of the partial t-test Debt Asset Ratio (DAR) (X1) partially (alone) effect on Return on Assets (ROA) or variable (Y) with a sig value of 0.018 < 0.05 , Debt Equity Ratio (DER) (X2) also has a partial effect on Return on Assets (ROA) or variable (Y) with a sig value of 0.029 < 0.05, the calculated F value and the F table obtained is an f arithmetic value of 3.691 < 3.74 f table value, the independent variable (X) simultaneously has no effect on the dependent variable (Y), the percentage value of the X and Y variables partially and simultaneously gives an effect of 36.2%. as input for telecommunications service companies PT Indosat Tbk, PT Smarfren Telecom, PT Telkom Indonesia Tbk and PT XL Axiata Tbk pay attention to the achievement of net profit to be further improved and extra attention is needed and if possible more effective and efficient in managing its debts and every year maintain the stability of its DAR and DER.
Co-Authors Abdul Sumarlin DARYANTI DARYANTI Muh Fuad Randy Muh Fuad Randy