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ANALISIS PENGARUH PERUBAHAN DAN PERPUTARAN MODAL KERJA TERHADAP NET PROFIT MARGIN (NPM) PADA PABRIK KERTAS PT. TJIWI KIMIA TBK Adawia, Popon Rabia; Azizah, Ayu; Rokhim, Abdul
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (740.601 KB) | DOI: 10.31294/moneter.v6i1.5332

Abstract

This research use 3 variable that is change of working capital and working capital turn as independent variable, Net Profit Margin (NPM) as dependent variable. The purpose of this study is to determine whether or not the influence of changes in working capital and working capital turnover to Net Profit Margin (NPM) at PT. Paper Factory Tjiwi Kimia Tbk. partially or simultaneously. To support the success of this study, collected secondary data in the form of balance sheet and income statement / loss PT. Paper Factory Tjiwi Kimia Tbk. from 2010 to 2016 and company documents relating to the research undertaken. Based on the results of research partially obtained the value of correlation (r) of 0.78 (strong) and 0.49 (enough) with t test results obtained value t arithmetic (t0) is smaller than t table (t0.11,612 and t0.2 0.799 <tcount 2.776), while the simultaneous test obtained r = 0.81 (very strong) with F arithmetic (F0) is also smaller than F table (F0 3.05 <Ftabel 6.94). So it can be concluded that the partial or simultaneous changes in working capital and working capital turnover has no positive and significant impact on Net Profit Margin (NPM) at PT. Paper Factory Tjiwi Kimia Tbk. Keywords: Change of working capital, working capital turnover and Net Profi Margin (NPM)
Analisis Structure Conduct Performance Pada PT. Telekomunikasi Indonesia, Tbk. Azizah, Ayu; Adawia, Popon Rabia
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 15, No 1 (2017): Maret 2017
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.818 KB) | DOI: 10.31294/jp.v15i1.1577

Abstract

Indonesia merupakan negara dengan jumlah pertumbuhan penduduk yang tinggi sehingga hal ini dapat menjadi peluang besar bagi perusahaan di bidang telekomunikasi untuk meraih banyak pelanggan baru. Penelitian ini bertujuan untuk mengetahui struktur pasar pada industri telekomunikasi di Indonesia, mengetahui perilaku dan kinerja dari PT Telkomunikasi Indonesia Tbk serta untuk mengetahui pengaruh dari struktur pasar terhadap kinerja perusahaan. Untuk mengetahui struktur pasar dalam industri ini digunakan konsentrasi rasio empat perusahaan terbesar (CR4), dan minimum eficiency scale (MES). Perilaku dijelaskan secara deskriptif pada strategi harga, strategi produk, dan strategi promosi. Terakhir, kinerja dilihat pada tingkat kemampuan perusahaan menghasilkan laba dari aktiva yang dipergunakan. Berdasarkan hasil penelitian yang telah dilakukan maka dapat ditarik kesimpulan bahwa industri telekomunikasi di Indonesia memiliki struktur oligopoli ketat sebesar 95,88%. Dari hasil perhitunan regresi diperoleh hasil bahwa variabel struktur pasar (CR4 ) dan tingkat pertumbuhan (growth) baik secara simultan maupun parsial tidak memiliki pengaruh yang signifikan terhadap kinerja perusaan (ROA).
PERANAN INFORMASI HARGA POKOK PRODUKSI DALAM PENETAPAN HARGA JUAL BERDASARKAN PRODUKSI SECARA PROSES Adawia, Popon Rabia
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 12, No 1 (2014): MARET 2014
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v12i1.1112

Abstract

Currenly manufacturing industry is very competitive. Manufacturing companies produce their products with purpose to obtaining a maximum profits. Providing quality products to their customers in compete prices but still contributes a significant profit for the company. In manufacturing company, profit is influenced by selling price and cost of production. Cost of production is  consist of  material cost, labour cost, overhead cost, marketing and administration cost. Inaccuracies in calculating cost of production can mistakes in determining of selling price. Cost of production will ascendant to desired profit that acquired of selling price. Manufacturing companies produce their products through mass production, it will collect their costs to use process cost method. By using process cost method will known how much cost of production used so that can calcutaled the selling price as base on to earn desired profit.  Keywords: cost of production, selling price, profit, process cost method