Articles
<![CDATA[PENGARUH RASIO KEUANGAN TERHADAP LABA PT BANK RAKYAT INDONESIA TBK ]]>
<![CDATA[Longginus Gelatan]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 4 No 1 (2020): Jurnal Ulet (Utility, Earning, and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (172.041 KB)
<![CDATA[The purpose of this study is to analyze the effect of CAR, NIM, LDR and BOPO on PT Bank Rakyat Indonesia Tbk's profit. This research is an associative research analyzed with multiple linear regression analysis. The data used is the data of financial ratios and profit for the period 2003 to 2019. The results showed that there was a significant effect between CAR on profit with the direction of positive influence, which means that if there was an increase in CAR, BRI's profits would increase. There is a significant influence between NIM on profit with negative influence direction, which means if there is an increase in NIM, BRI's profit will decrease. There is a significant influence between the LDR on profit with the direction of a positive influence which means that if an LDR increases, BRI's profit will increase. While the influence of BOPO on profit there is no significant effect.]]>
<![CDATA[ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PADA PABRIK ROTI DWI JAYA ]]>
<![CDATA[Sufyanti Waruwu]]>;
<![CDATA[Longginus Gelatan]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 4 No 2 (2020): Jurnal Ulet (Utility, Earning, and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (480.541 KB)
<![CDATA[This study aims to analyze and calculate the cost of production of various flavors of sweet bread and determine the selling price for each production unit based on the mark up desired by the Dwi Jaya Bread Factory by using the full costing method and variable costing. This research is a descriptive study with data collection techniques using interview and documentation techniques. The results showed that there were differences in the results of the calculation of the cost of goods manufactured and the selling price between the variable costing and full costing methods. The cost of production generated by the variable costing method is IDR 1,146,940,000 with a selling price of IDR 1,300. Meanwhile, the cost of production generated by the full costing method is IDR 1.261.115.916 with a selling price of IDR 1,445.]]>
<![CDATA[PENGARUH INTTELLECTUAL CAPITAL TERHADAP PROFITABILITAS PT MAYORA INDAH Tbk ]]>
<![CDATA[Narsica Ceren]]>;
<![CDATA[Longginus Gelatan]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 5 No 1 (2021): JURNAL ULET (Utility, Earning and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (617.833 KB)
<![CDATA[This study aims to determine the condition of the Intellectual Capital at PT Mayora Indah Tbk. In addition, this study examines the effect of intellectual capital on the profitability of PT Mayora Indah Tbk for the period 2005-2018. This research uses descriptive and associative methods. The data analysis process used simple linear regression analysis with SPSS statistics. The data collection technique used documentation. Based on the analysis results obtained a constant value (a) of 1.553 and a linear regression coefficient (b) of 0.016, so that the simple regression equation is formulated to be Y = 1.553 + 0.16X. The results of the study conclude that intellectual capital has no effect on profitability at PT Mayora Indah Tbk]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PADA KOPERASI KARYAWAN SEJAHTERA ABADI PT BANK PAPUA CABANG TIMIKA ]]>
<![CDATA[Fitriawati Fitriawati]]>;
<![CDATA[Longginus Gelatan]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 5 No 2 (2021): JURNAL ULET (Utility, Earning and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (674.242 KB)
<![CDATA[The main purpose of this study is to find out how the financial performance of the PT Bank Papua Abadi Sejahtera Abadi Cooperative is based on net profit margin, economic profitability and own capital profitability. This study uses descriptive research is a method of solving a problem stage that describes the state of the company in the form of a particular subject or object. The instrument used is the net profit margin ratio shows the company's efficiency by looking at profits, economic profitability measures the company's ability to generate profits and the profitability of its own capital shows the company's ability with its own capital to generate profits. The results of this study indicate that the Financial Performance Analysis of the PT Bank Papua Abadi Sejahtera Abadi Employee Cooperative by using the ratio of net profit margin, economic profitability, own capital profitability can be said to be "Good.]]>
<![CDATA[ANALISIS KINERJA FINANSIAL DAN NON FINANSIAL PADA ANEKA FOOD ]]>
<![CDATA[Marlin Domi Taruk Lembang]]>;
<![CDATA[Longginus Gelatan]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 6 No 1 (2022): JURNAL ULET (Utility, Earning and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (392.244 KB)
<![CDATA[This study aims to determine the non-financial and financial performance of the Aneka Food. The method used is descriptive method. This analysis begins by collecting data from the Aneka Food, then processing the data that has been collected by analyzing the company's performance using the balance scorecard method. The results of this study indicate that the non-financial performance of the Aneka Food is classified as poor, while the financial performance of the Aneka Food is classified as good.]]>
<![CDATA[Kinerja Keuangan: Analisis Laporan Arus Kas Pada CV Alymar Lestari Konsultan ]]>
<![CDATA[Longginus Gelatan]]>;
<![CDATA[Vebi Vebi]]>
<![CDATA[ Journal of Financial and Tax Vol 2 No 2 (2022): Journal of Financial and Tax ]]>
Publisher : <![CDATA[STIE Jambatan Bulan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52421/fintax.v2i2.221
<![CDATA[This study aims to determine the financial performance of CV Alymar Lestari Consultant based on the analysis of the company's cash flow statements. The method used is descriptive method. This analysis begins by collecting data from CV Alymar Lestari Consultan, then managing the data that has been collected by calculating the company's cash flow report by calculating the analysis of Cash return on sales ratio, Cash Flow to net income and Cash reinvestment ratio. The results of this study indicate that the company's financial performance is quite good]]>
<![CDATA[MENGAPA KOPERASI TIDAK MENYUSUN LAPORAN KEUANGAN SESUAI STANDAR AKUNTANSI KOPERASI ? ]]>
<![CDATA[Longginus Gelatan]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 6 No 2 (2022): JURNAL ULET (Utility, Earning and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this study was to analyze the effect of accounting understanding, level of education and supervision on the preparation of financial statements. The method used is the associative method. The type of data used is quantitative data and comes from primary sources. The analytical tool used in this research is multiple linear regression. The results showed that. understanding of accounting has a significant effect on the preparation of financial statements. The poor understanding of accounting causes most cooperatives in Mimika Regency not to prepare financial reports according to cooperative accounting standards. The level of education has a significant effect on the preparation of financial statements. The level of education and training causes most cooperatives in Mimika Regency not to prepare financial reports according to cooperative accounting standards. Cooperative supervision has a significant effect on the preparation of financial statements. The low supervision of cooperatives from both internal and external causes most cooperatives in Mimika Regency not to prepare financial reports according to cooperative accounting standards.]]>
<![CDATA[Pengaruh Faktor Free Cash FLow dan Leverage terhadap manajemen Laba: Literature review ]]>
<![CDATA[Daniel Nemba Dambe]]>;
<![CDATA[Budi Prijanto]]>;
<![CDATA[Longginus Gelatan]]>;
<![CDATA[Klemens Mere]]>;
<![CDATA[Jemi Pabisangan Tahirs]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31539/costing.v6i2.5463
<![CDATA[The purpose of this article is to analyze the influence of the Free Cash Flow and Leverage factors on earnings management through an analysis of literature reviews in the field of financial management. The method used in this study is a literature study by reviewing some of the results of previous studies. The writing approach in this scientific article is to use qualitative methods and library research with the help of the latest references obtained from Google Schoolers and Mendeley citation searches. The results of previous studies were analyzed and used as reference material to determine answering the existing hypotheses. The results of the literature review show that the Free Cash Flow factor has two results, namely it can influence and does not significantly influence earnings management within the company, as well as Leverage which can sometimes give positive results on earnings management, but can also have a negative effect on earnings management. Keywords: Free Cash Flow, Leverage, Literature Review, Earnings Management]]>
<![CDATA[SOSIALISASI PENTINGNYA MENJAGA DIRI BAGI ANAK-ANAK DI RUMAH YATIM DAN DHU’AFA BAITURROSUL TIMIKA ]]>
<![CDATA[Ignasius Narew]]>;
<![CDATA[Longginus Gelatan]]>;
<![CDATA[Rizal Tomu]]>;
<![CDATA[Divina Everista Bemu]]>;
<![CDATA[Dilla Niamy Rezkina]]>
<![CDATA[ Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023 ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Tujuan dari pengabdian ini adalah untuk meningkatkan pengetahuan anak-anak di Rumah Yatim dan Dhu’afa Baiturrosul Timika tentang pentingnya menjaga diri karena “saya berharga”. Kegiatan ini diperuntukkan bagi seluruh anak-anak yang berada di Rumah Yatim dan Dhu’afa Baiturrosul Timika melalui sosialisasi pentingnya menjaga diri karena “saya berharga”. Seluruh kegiatan adalah hasil kerjasama dosen pembimbing dan mahasiswa prodi akuntansi STIE Jambatan Bulan dengan anak-anak yang berada di Rumah Yatim dan Dhu’afa Baiturrosul Timika. Kegiatan sosialisasi tersebut mendapat respon yang sangat baik dari anak-anak yang berada di Rumah Yatim dan Dhu’afa Baiturrosul Timika, hal ini terlihat dari anak-anak yang sangat memperhatikan penjelasan pemateri sehingga saat diberi pertanyaan mereka mampu menjawab dengan baik dan benar.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PADA CAHAYA LAUNDRY ]]>
<![CDATA[Frans Tulaseket]]>;
<![CDATA[Longginus Gelatan]]>
<![CDATA[ Jurnal Administrasi Negara Vol. 1 No. 3 (2023): Juli ]]>
Publisher : <![CDATA[CV. ADIBA AISHA AMIRA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this research is to analyze the financial performance of Cahaya Laundry. The type of data used is quantitative and qualitative data. Data collection techniques in research are documentation and interviews. The analytical tools used are profitability ratios (ROA and ROE) and liquidity ratios (current ratio). The results of this study indicate that Cahaya Laundry's financial performance in terms of profitability ratios, namely Return On Assets in the 2019 period was 0.54% and decreased in the 2020 period by 0.37%, Return On Equity in the 2019 period was 0.53% and decreased in the 2020 period by 0.36%. The liquidity ratio, namely the Current Ratio in 2019 was 904% and increased in 2020 by 1.437%.]]>
