Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Akubis: Jurnal Akuntansi dan Bisnis
MAF. Suprapti
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
STRUKTUR MODAL OPTIMAL DALAM MENGHASILKAN LABA UNTUK USAHA KECIL MENENGAH DI KOTA MALANG Dewi Ratih; MAF. Suprapti
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 3 No 2 (2017): vol 1 no 1 Desember 2016
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v3i2.14

Abstract

This study aims to find out more about the policy of the existing capitalstructure at the Small and Medium Enterprises (SMEs), the influenceof the ratio of debt to assets, the ratio of sales to assets, the loan termto the benefit of business, types of financial institutions, and the loanterm to profitability which measures the continuity of their business.This study is a combination of quantitative research by usingstatistical tests. The qualitative research through general least square(GLS) to test the variable sales to total assets and the ratio of debt tototal assets.The object of research is SMEs spread across the city of Malang byviewing the source of funding and the type of financial institution thatis accessible related to profitability. The sample selection usingpurposive sampling technique with the SME population in the city ofMalang, gained as much as 62 SMEs as the sample population collectedas many as 36 SMEs. The sample is an SME that is included in thepopulation sample that met the selection criteria.The results of the analysis to model 1 shows that the profitability ofSMEs in Malang influenced by the explanatory variables used in thecapital structure research by 74.20% and only range of approximately25% is influenced by other factors. Based on the analysis models II,line of business and the type of financial institution that became thesource of acquisition of capital is not a major factor of financialperformance or profitability of SMEs in Malang.
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. GARUDA INDONESIA (PERSERO) TBK (PERIODE 2010 – 2014) Gregorius Kirene; Silvia Indrarini; MAF. Suprapti
Jurnal AKUBIS Fakultas Ekonomi dan Bisnis Vol 4 No 1 (2017): vol 2 no 1 Juli 2017
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v4i1.18

Abstract

This research is about analysis of financial ratios in PTGaruda Indonesia (Persero) Tbk in 2010 to 2014. This studyaims to determine the financial ratio analysis that can beused to assess the financial performance of PT GarudaIndonesia in 2010-2014. Types of financial ratios that wereused are the liquidity ratios, activity ratios, solvability ratios,profitability ratios, and the market ratio. The data that areused is in the form of an annual financial statement data ofPT Garuda Indonesia (Persero) Tbk from 2010 to 2014. Thisstudy used quantitative descriptive analysis techniques.The analysis showed that, the best value of any rate in theperiod of 2010-2014 is a current ratio in 2011 that is 1.1563,the quick ratio is 1.0335 in 2011, the cash ratio is 0.5666 in2011. The best value of total assets turnover was in 2011 at1.5083, fixed assets turnover at 5.3839 in 2011, the averageage of receivables is at 11.8038 in 2014 and accountsreceivable turnover is at 0.0276 in 2013. The best solvabilityratio is debt ratio in 2012 that is 0.5572 and a total debt toequity ratio of 0.8482 in the year 2011. The best profitabilityratio value are gross profit margin in 2012 amounted to0.0436, the net profit margin at 0,0319 in 2012, basicearning power at 0.0602 in 2012, return on investment at0.0449 in 2011 and return on equity is at 0.0962 in 2012.The best value of market ratio from 2010-2014 is earningsper share which is at 48.9566 in 2012, the ratio of profitprice at 101.0734 in 2013 and the ratio of market value by1.34 per book in 2012.
Co-Authors Dewi Ratih Gregorius Kirene Silvia Indrarini