Article Per Year (5 Year)
p-Index From 2019 - 2024
3.083
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi KOMMAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis (JEB) Pareto : Jurnal Riset Manajemen dan Bisnis Balance: Jurnal Riset Akuntansi dan Bisnis
Samanoi Halowo Fau
Universitas Nias Raya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN DI PT. TELESINDO SHOP CABANG MANDREHE KABUPATEN NIAS BARAT TAHUN 2015-2019 SAMANOI HALOWO FAU; Alwinda Manao
Balance: Jurnal Riset Manajemen dan Bisnis Vol 5 No 1 (2022): BALANCE : Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.498 KB)

Abstract

The scope of this research is the study of the analysis of financial statements to assess financial performance at PT. Telesindo Shop Mandrehe Branch of West Nias Regency 2015-2019. This research aims to find out the financial performance of PT. Telesindo Shop Mandrehe Branch of West Nias Regency 2015-2019 which is reviewed from the analysis of financial ratios namely liquidity, solvency and rentability ratios. Based on the results of the research conducted it can be known that from the calculation of liquidity ratio with unfavorable results, which are reviewed from the current ratio, cash ratio and quick ratio obtained less good results for five years. Then from the results of solvency ratios reviewed from the results of debt to asset ratio and debt to equity ratio get less good results. But if viewed from the calculation of the ratio of rentability seen from return on asset get good results because it is above the standard average of measurement. Similarly, the return on equity results get good results. While this is even though it is above the standard average, but the profit generated decreased which indicates the company's financial performance is not good.
PENGARUH BIAYA OPERASIONAL TERHADAP LABA DI UD. ROTI HELENA TELUKDALAM Samanoi Halowo Fau; Timotius Duha; Samalua Waoma
Balance: Jurnal Riset Manajemen dan Bisnis Vol 5 No 1 (2022): BALANCE : Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.173 KB)

Abstract

This research aims to find out the impact of operating costs on profits in UD. Roti Helena Telukdalam. The population and sample in this study are reports of the remaining results of 8 years of effort using data interpolation methods to meet population and sample criteria. The data analysis method used is multiple linear regression analysis, where the regression model value Y = 33,152,877 +0.647X. The results of this study showed that operating expenses (X) had a significant effect on profits at UD. Roti Helena Telukdalam with a thi calculated value of 4,431>Ftabel of 1,696. This research can be concluded that operating costs have a significant effect on profits in UD. Roti Helena Telukdalam.
ANALISIS BREAK EVENT POINT PADA PT. HOLLY KADOZ NIASINDO SAMANOI HALOWO FAU; Samalua Waoma
Balance: Jurnal Riset Manajemen dan Bisnis Vol 5 No 2 (2022): BALANCE : Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.696 KB)

Abstract

Tujuan penelitian ini adalah untuk mengetahui titik impas penjualan perusahaan PT. Holly Kadoz Niasindo. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan pendekatan deskrptif. Subjek dalam penelitian ini adalah PT. Holly Kadoz Niasindo. Sedangkan yang menjadi objek dalam penelitian ini adalah laporan keuangan PT. Holly Kadoz Niasindo yang terdiri dari laporan tentang biaya, total produksi selama beberapa kali melakukan operasional dalam kalender produksi. Jumlah penjualan setiap bulannya bersifat fluktuatif dan bahkan tidak dapat dipastikan jumlah banyak atau tidak setiap bulannya. Perbedaan volume produksi disebabkan oleh perubahan total permintaan terhadap kadoz cup sehingga dapat mempengaruhi jumlah biaya tetap dan biaya variabel yang digunakan perusahaan. Pada penelitian ini, nilai rata-rata break even point selama analisis sebanyak 11,934 kadoz cup atau senilai Rp. 214.815.000 (Dua ratus empat belas juta delapan ratus lima belas ribu rupiah). Perolehan laba ditentukan oleh jumlah produksi yang dihasilkan. Pada penelitian ini, jumlah kadoz cup yang dihasilkan selama 12 (dua belas) bulan sebanyak 180.000 (Seratus delapan puluh ribu) dus atau senilai Rp. 3.240.000.000 (Tiga milyar dua ratus empat puluh juta rupiah). Perolehan laba setiap bulannya juga mengalami fluktuasi sehingga dapat dihitung rata-rata laba perusahaan selama analisis sebesar Rp. 278.500.000 (Dua ratus tujuh puluh delapan juta lima ratus ribu rupiah)
PENGARUH LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DI KANTOR CAMAT ONOLALU SAMANOI HALOWO FAU
JURNAL EKONOMI DAN BISNIS NIAS SELATAN Vol 5 No 2 (2022): JURNAL EKONOMI DAN BISNIS NIAS SELATAN
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The scope of this research is a study of the influence of the work environment on the performance of employees in the sub-district office of the Onolalu. The purpose of this study was to determine the effect of the work environment on employee performance at the Onolalu District Office. The research method used is simple linear regression analysis through research instrument testing, classical assumption test, and hypothesis testing (t test and coefficient of determination test). The population and sample in this study were 33 employees. The data analysis method used is simple linear regression analysis. The results of this study indicate that the work environment (X) has a positive and significant effect on employee performance at the Onolalu District Office. This study can be concluded that the work environment (X) has a positive and significant effect on employee performance at the Onolalu District Office.
THE EFFECT OF PROFITABILITY AND LIQUIDITY ON VALUE COMPANIES WITH CAPITAL STRUCTURE AS INTERVENING VARIABLES Samanoi Halowo Fau; Anskaria S. Gohae
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The scope of this research is a study of the effect of profieffectity (ROE) and liquidity (CR) on firm value (PBV) with capital structure (DER) as an intervening variable at AKR Corporindo Tbk in 2016-2020. The purpose of this study was to determine the effect of profitability (ROE) and liquidity (CR) on firm value (PBV) with capital structure (DER) as an intervening variable that analyzes the pattern of relationships between variables in the variable's cause and effect and to know the fact and indirect. This research is quantitative research with a path analysis approach. The results from substructure one show that partially pro partial (ROE) has no significant effect on capital structure (DER). Liquidity (CR) partly has a negative and significant impact on capital structure (DER), and the combined product of profitability (ROE) and liquidity (CR) on capital structure (DER) is 79,8%. Partial profitability (ROE) has a positive and significant effect on firm value (PBV), liquidity (CR) partially has a negative and significant impact on firm value (PBV), and capital structure (DER) has and significant effect on firm value (PBV). The combined impact of profitability (ROE), liquidity (CR), and capital structure (DER) variables on firm Value (PBV) is 30,2%.
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN DI PT. TELESINDO SHOP CABANG MANDREHE KABUPATEN NIAS BARAT TAHUN 2015-2019 Samanoi Halowo Fau; ALWINDA MANAO
Balance: Jurnal Riset Akuntansi dan Bisinis Vol 5 No 1 (2022): BALANCE : Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The scope of this research is the study of the analysis of financial statements to assess the financial performance at PT. Telesindo Shop Mandrehe Branch of West Nias Regency 2015-2019. This research aims to find out the financial performance of PT. Telesindo Shop Mandrehe Branch of West Nias Regency 2015-2019 which is reviewed from the analysis of financial ratios namely liquidity, solvency and rentability ratios. Based on the results of the research conducted it can be known that the calculation of liquidity ratio with unfavourable results, which are reviewed from the current ratio, cash ratio and quick ratio obtained less good results for five years. Then the results of solvency ratios reviewed from the results of debt to asset ratio and debt to equity ratio get less good results. But if viewed from the calculation of the ratio of rentability seen from return on asset get good results because it is above the standard average of measurement. Similarly, the return on equity results gets good results.
PENGARUH BIAYA OPERASIONAL TERHADAP LABA DI UD. ROTI HELENA TELUKDALAM SAMANOI HALOWO FAU; Timotius Duha; Samalua Waoma
Balance: Jurnal Riset Akuntansi dan Bisinis Vol 5 No 1 (2022): BALANCE : Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine operating costs’ impact on profits in UD. Roti Helena Telukdalam. The population and sample in this study are reports of the remaining results of 8 years of effort using data interpolation methods to meet population and sample criteria. The data analysis method used is multiple linear regression analysis, where the regression model value Y = 33,152,877 +0.647X. The results of this study showed that operating expenses (X) had a significant effect on profits at UD. Roti Helena Telukdalam with a thi calculated value of 4,431>Ftabel of 1,696. This research can be concluded that operating costs have a significant effect on profits in UD. Roti Helena Telukdalam.
ANALISIS BREAK EVENT POINT PADA PT. HOLLY KADOZ NIASINDO Samanoi Halowo Fau; Samalua Waoma
Balance: Jurnal Riset Akuntansi dan Bisinis Vol 5 No 2 (2022): BALANCE : Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the break-even point of sales of the company PT. Holly Kadoz Niasindo. The type of research used in this study is qualitative research with a descriptive approach. The subjects in this study were PT. Holly Kadoz Niasindo. Meanwhile, the object of this research is the financial statements of PT. Holly Kadoz Niasindo which consists of reports on costs, and total production for several times carrying out operations in the production calendar. The number of sales each month is fluctuating and it is not even possible to ascertain whether there are many or not every month. The difference in production volume is caused by changes in the total demand for Kakaz cups so it can affect the number of fixed costs and variable costs used by the company. In this study, the average value of the break-even point during the analysis was 11,934 Kazadz cups or Rp. 214.815,000 (Two hundred and fourteen million eight hundred and fifteen thousand rupiah). Profit is determined by the number of products produced. In this study, the number of Kazaz cups produced for 12 (twelve) months was 180,000 (one hundred and eighty thousand) boxes or Rp. 3.240,000,000 (Three billion two hundred and forty million rupiah). Earnings profit every month also fluctuates so that the company's average profit can be calculated during the analysis of Rp. 278.500.000 (Two hundred seventy-eight million five hundred thousand rupiahs)
Analisis Efisiensi Penggunaan Modal Kerja Perusahaan PT. Solusi Bangun Indonesia (SBI) 2014-2018 Evan Samuel Hia; Samalua Waoma; Samanoi Halowo Fau
Balance: Jurnal Riset Akuntansi dan Bisinis Vol 5 No 2 (2022): BALANCE : Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Ruang lingkup penelitian ini adalah analisis efisiensi penggunaan modal kerja perusahaan pada PT. Solusi Bangun Indonesia (SBI). Tujuan penelitian ini untuk mendeskripsikan efisiensi penggunaan modal kerja perusahaan pada PT. Solusi Bangun Indonesia (SBI). Metode penelitian yang digunakan adalah metode rasio efisiensi dengan menggunakan rasio perputaran modal kerja, current ratio dan rasio perputaran kas. Hasil yang diperoleh menunjukkan bahwa penggunaan modal kerja perusahaan pada PT. Solusi Bangun Indonesia (SBI)dari tahun 2014 s/d 2018 tidak efisien. Hal ini disebabkan karena tidak dapat memenuhi standar bobot penilaian efisiensi yaitu rasio perputaran modal memiliki nilai rasio rata-rata <6 kali, pada tahun 2014 memperoleh nilai (-6.94) kali, tahun 2015 (-6.71) kali, tahun 2016 (-3.24), tahun 2017 (-3.49) kali serta tahun 2018 (-1.45) kali. Kemudian current ratio memperoleh nilai rasio rata-rata<1 %, pada tahun 2014 memperoleh nilai rasio sebesar (0.6), tahun 2015 (0.65), tahun 2016 (0.45), tahun 2017 (0.49) dan pada tahun 2018 memperoleh nilai (0.26). Serta Rasio perputaran kasmemperoleh nilai rasio rata-rata >1 kali, yaitu pada tahun 2014 memperoleh nilai rasio sebesar (1.4), tahun 2015 (3.35), yahun 2016 (5.87), tahun 2017 (5.1) dan pada tahun 2018 memperoleh nilai rasio sebesar (4.88).
PENGARUH LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DI KANTOR CAMAT ONOLALU Samanoi Halowo Fau; Progresif Buulolo; Anskaria Simfrosa Gohae
JURNAL EKONOMI DAN BISNIS NIAS SELATAN Vol 5 No 2 (2022): JURNAL EKONOMI DAN BISNIS NIAS SELATAN
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The scope of this research is a study of the influence of the work environment on the performance of employees in the sub-district office of Onolalu. The purpose of this study was to determine the effect of the work environment on employee performance at the Onolalu District Office. The research method used is simple linear regression analysis through research instrument testing, classical assumption test, and hypothesis testing (t-test and coefficient of determination test). The population and sample in this study were 33 employees. The data analysis method used is simple linear regression analysis. The results of this study indicate that the work environment (X) has a positive and significant effect on employee performance at the Onolalu District Office. This study can be concluded that the work environment (X) has a positive and significant effect on employee performance at the Onolalu District Office.
Co-Authors Anita Zagoto Anskaria S. Gohae Apenida Buulolo Buulolo, Progresif DUHA, AGUSTINUS Duha, Timotius Elisabeth Mawasti Laia Erasma F. Zalogo Evan Samuel Hia Fau, Jhon Firman Gohae, Anskaria Simfrosa Harefa, Darmawan Hezekieli Gulo Kristiurman Jaya Mendrofa LAIA, ASKARMAN LAIA, BESTARI Manao, Alwinda Mastawati Ndruru NDRAHA, LIES DIAN MARSA Progresif Buulolo Sarumaha, Murnihati Tafonao, Aluiwaauri Waoma, Samalua Yunus Garamba Yurmanius Waruwu