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ANALISA RASIO KEUANGAN DAN COMMON SIZE DALAM MENGUKUR KINERJA KEUANGAN PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN TAHUN 2009-2013 (YANG TERDAFTAR DI BURSA EFEK INDONESIA) Pratiwi, Rany Nur; Hidayati, Cholis
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 02 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTIn line with the globalization of world trade, the national companies are required to be able to work effectively and efficiently as a precaution against against the fierce competition between foreign market competition with the domestic market in the capture market share there. The ability to compete is determined by the performance of the company itself. Companies must increase the professionalism of its performance in order to have high competitiveness. To assess the performance of the company required a certain measuring devices. In this study using analysis of financial ratios, which include, Liquidity Ratio, Solvency Ratio, Activity Ratio, Ratio Profitability and common size analysis. This study aims to provide a systematic overview description of the state of the financial statements on the company's automotive and components that go public and this kind of research is a case study using descriptive method. While this type of data is quantitative data and qualitative data obtained from the Indonesia Stock Exchange. Results of the study as follows: Current Ratio best results of all industry is PT. Selamat Sempurna, Tbk. While the Quick Ratio is the best of all industry, namely PT. Selamat Sempurna, Tbk and Cash Ratio Tbk held by PT. Astra Otoparts, Tbk. The average age of receivables held by PT. Goodyear Indonesia, Tbk. Meanwhile, inventory turnover and total asset turnover is best held by PT. Goodyear Indonesia, Tbk Tbk. Debt to assest Ratio and Debt to Asset Ratio is best held by PT. Astra Otoparts, Tbk. Net Profit Margin in 2009 Until the year 2013 held by PT. Astra Otoparts, Tbk. Return On Assets in 2009. Until the year 2013 held by PT. Selamat Sempurna, Tbk. Return On Equity in 2009. Until the year 2013 held by PT. Selamat Sempurna, Tbk. Based on the balance of Common Size largest current asset held by PT. Selamat Sempurna, Tbk. Then for the largest net profit PT. Selamat Sempurna, Tbk. So viewed from the common size balance sheet and ratio analysis company that has the best performance period 2009-2013 is PT. Selamat Sempurna, Tbk. Keywords: Ratio analysis, common size, the performance of the company

ANALISIS RASIO KEUANGAN DAN COMMON SIZE UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN KOSMETIK DAN PERALATAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Anastasya, Shinta; Hidayati, Cholis
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 02 (2019): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTFrom the Common Size report on the financial position of PT. Akasha Wira Internasional, Tbk. PT. Mandom Indonesia, Tbk. PT. Martina Berto, Tbk. PT. Mustika Ratu, Tbk. And PT. Unilever Indonesia, Tbk can be seen that the average total current assets owned by PT. Martina Berto Tbk of 72.5% is the highest compared to the others. But in the highest average fixed assets owned by PT. Unilever Indonesia Tb 56.5% compared to other cosmetics companies. Then for the highest average current debt owned by the company PT. Unilever Indonesia Tbk by 63.2% compared to other cosmetics companies, on the contrary the highest average long-term debt owned by the company PT. Akhasa Wira International Tbk is 15.0% compared to other cosmetics companies. From the Common Size profit and loss table of PT. Akasha Wira Internasional, Tbk. PT. Mandom Indonesia, Tbk. PT. Martina Berto, Tbk. PT. Mustika Ratu, Tbk. And PT. Unilever Indonesia, Tbk can be seen that the average cost of goods sold by the company PT. Mandom Indonesia Tbk is the highest average compared to other cosmetics companies which is 62%, which means PT. Mandom Indonesia Tbk has an unfavorable profit rate because if the cost of goods sold is higher it will have an impact on profit decline, conversely if the cost of goods sold is low it will increase the company's profit. Similarly, the average gross profit owned by PT. Mustika Ratu Tbk has the highest average compared to other cosmetics companies, which is 57%. And for the highest average net profit owned by PT. Unilever Indonesia Tbk is compared to other cosmetics companies, which is 17%, which means the company is able to perform well so as to produce an increase in profits.Keywords: Financial Ratios, Common Size and Financial Performance

ANALISIS KINERJA KEUANGAN PERUSAHAAN MENGGUNAKAN ANALISIS RASIO KEUANGAN DAN COMMON SIZE (Studi PT. Sekar Bumi Tbk. , PT. Sekar Laut Tbk. dan PT. Mayora Indah Tbk. Periode 2011 - 2014 periode 2011 - 2014) Lupitasri, Nur Indah; Hidayati, Cholis
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 02 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTPT. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk is some food company that manufactures and sells consumer goods - day. The three companies are competing to increase its profit and to conduct its business expansion. Is inseparable from the three companies that are required to assess each year whether the financial statements are already meet the standard conditions of the financial performance of companies using financial statement analysis. For that conducted research at PT. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk with the aim of analyzing the results of the company's financial performance when seen from the analysis of the financial statements of these companies. The financial statements of the three companies are measured using financial ratios of liquidity ratios, activity ratios, solvency ratios and profitability ratios as well as using common size analysis. From the analysis conducted is as follows ratio of the financial statements. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk shows the average - average financial performance is good. Keyword: Financial Statement Analysis, Financial Performance

PENERAPAN METODE TARGET COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI PADA PEMBUATAN PRODUK INNER CARTON (STUDI KASUS PT. MAKMUR MULTI MITRA) Diba, Fitri Farah; Hidayati, Cholis
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 01 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTIn this study using descriptive qualitative research methods. Case study at PT. Makmur Multi Mitra which is engaged in the manufacture of inner carton products operating in Surabaya and research only focuses on making inner cartons for the period 2015. The data source used in this study is internal data sources namely data obtained from within the company consisting of primary data and secondary data. Management of PT. Makmur Multi Mitra has determined the price of its inner carton products of Rp. 5,000.00 per pcs and the price is lower than its competitors. From the selling price the company wants a profit of Rp. 1,500.00 per pcs but after analyzing the manufacturing costs which include the cost of raw materials, direct labor costs, and overhead costs it turns out that the actual profit obtained is only Rp. 1,369.00 because the actual cost of production is Rp. 3,631.00. Therefore, the authors provide a solution to reduce production costs by offering three scenarios and one of the scenarios suggested to be implemented is to make changes by replacing direct raw materials used by the company with slightly lower quality raw materials (KW II) while replacing materials for engineering coating of prints to reduce manufacturing costs to Rp. 3,465.00 per pcs inner carton or smaller Rp. 35.00 from the target cost and get a profit of Rp. 1,535.00 per pcs. Keywords: Target Costing, Cost of Production, Costs, Selling Price

PERENCANAAN KEUANGAN KELUARGA MELALUI OPTIMALISASI KOMPOSISI INVESTASI PADA TABUNGAN, ASURANSI DAN REKSADANA BERDASAR PRIORITAS TUJUAN Puspharini, Lia Anitha; Hidayati, Cholis
JEA17: Jurnal Ekonomi Akuntansi Vol 1 No 01 (2016)
Publisher : Universitas 17 Agustus 1945 Surabaya

Financial Planning is a profession that helps families to plan the family finances by identifying and analyzing the financial goals and problems as well as providing solutions so that the proper short, medium and long term goals can be achieved. This Financial planning is done to a client named Mr. Djoko Slamet Sunarto as the owner of PT. Mukti Sejahtera Mulia engaged in contracting services. The client has moderate aggressive risk profile, which means He wants a high investment result although it contains some risks and quite high volatality as well. The clientâ€™s assets currently contain current assets 11.89 percent, 57.39 percent of investment or fixed assets and the assets of the private usage of 30.72 percent. The Client's financial goals ia the availability of having an emergency fund, life and health insurance, the second child marriages funds and pension funds. Financial planning is done in several stages. The initial meeting was charging data and interviews. The analysis conducted in this study was qualitative and quantitative. While the methods of financial planning is done by identifying the client ; setting goals and getting the data; analysis and evaluation of the client's financial status; presenting the financial planning recommendations. Sources of funds used to meet the objectives were that the emergency funds will be taken from the assets, while the life and health insurance and child marriages funds will be taken from disposable income. Special to the pension fund, it will be taken both from of assets and disposable income. After analysis and discussion, it can be concluded that in order to achieve the clientâ€™s goals, It recommended that some financial products could be conformly used, namely : the Savings Mandiri, BNI-AM Dana Liquid, Danamas Dollar, Simas One, and HPAM Ultima EquityKeywords: Financial Planning, Savings, Insurance, Mutual Funds

ANALYSIS OF OPERATIONAL MANAGEMENT PERFORMANCE THROUGH APPLICATION OF STANDARD COSTING IN PT. ATLANTIC BIRURAYA Hidayati, Cholis; Amelia, Ariya
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 1 (2023): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v8i1.8694

The purpose of this study to analyze the performance of operational management by evaluating the variance resulting from standard conversion costs and actual conversion costs. The design of this research is to do a case study approach. The data used is the production cost report for the period January to October 2022. In addition, there is historical data regarding packaging purchases and information about the company. The method used in this study is a qualitative method by calculating the conversion cost variance. The results of the study show that there is a favorable variant in the cost of converting finished goods to cups of -Rp. 26,884,087.42, an unfavorable variant in the cost of converting finished goods to bottles of Rp. 24,115,098.18, an unfavorable variant in the cost of converting finished goods to gallons of Rp. 83,162,947. 03. From the results of this study it can be seen how the role of operational management during a series of production processes. There are still obstacles beyond the control of operational management and the lack of evaluation of standard costs on a regular basis causes a number of cost deviations that can be detrimental to the company.

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