Claim Missing Document
Check
Articles

Found 18 Documents
Search

ANALISIS RASIO LAPORAN KEUANGAN PADA PT. SUMBER ALFARIA TRIJAYA TBK. TAHUN 2010 DAN 2011 Rizqi, M Nur
Jurnal Ilmiah Binaniaga Vol 9, No 1B (2013): June 2013
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v9i1B.331

Abstract

One means to determine the condition / financial performance of the company can be done by analyzing financial statements. Using the financial statements in the comparison include data on changes in the amount of dollars and percentages, then some financial ratios, such as liquidity ratios, solvency, activity and profitability will assist in analyzing and interpreting the financial position of a company As one of the strategic company in Indonesia, PT. Source Alfaria Trijaya Tbk which is engaged in the sale of everyday staples has the goal of becoming the leading retail food distribution network that can be owned by the public through a partnership (partnership), oriented to the empowerment of small entrepreneurs, fulfilling the needs and expectations of consumers, and be able to compete globally , Therefore, PT. Source Alfaria Trijaya Tbk is required to assess the condition and development of the company through the analysis of the ratio of the financial statements in order to PT. Source Alfaria Trijaya Tbk can maintain the existence of the company and is able to increase the growth of the company in the midst of an increasingly rapid economic growth and increasingly fierce competition. Based on the results of the discussion on the analysis of the ratio of the financial statements. Source Alfaria Trijaya Tbk in 2010 and 2011, the authors can draw conclusions as follows:1. From the liquidity factor in 2010 and in 2011 the company was said to be illiquid, as current assets less than its current debt. So here the company has been unable to fully meet its short term obligations on time2. From the solvability factors in 2010 and 2011, the company is still said to be solvable, since the total assets of sufficiently greater than the total debt, total assets in 2010 amounted to Rp. 4262929 (in millions of dollars), while total debts of Rp. 3177823 (in millions of dollars). While in 2011 the total assets of Rp. 5014932 (in millions of dollars) and total debt of Rp. 3554452 (in millions of dollars).3. From asset management factors (activity), the company showed good category, especially in the receivables turnover, which in 2010 resulted in turnover ratio of 60.03 times compared to the year 2011 only resulted in a ratio of 56.97 times. And also in asset turnover ratio shows the ratio of good results in 2010, amounting to 3.95 times compared with the year 2011 amounted to only 3.93 times.4. From the factor of profitability in 2010 and 2011, the company less well in generating profit, due under interest rate. Keyword:Rasio Analysis
HUBUNGAN MODEL GAYA KEPEMIMPINAN MENURUT KARYAWAN DENGAN TINGKAT KEPUASAN KERJA KARYAWAN DI RUMPIN SEED SOURCE AND NURSERY CENTER KABUPATEN BOGOR Rizqi, M Nur
Jurnal Ilmiah Binaniaga Vol 9, No 2B (2013): December 2013
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v9i2B.344

Abstract

Gaya kepemimpinan yang diterapkan di Rumpin Seed Source and Nursery Center (RSSNC) menurut Gaya Kepemimpinan Managerial Grid Robert R. Blake dan Jane S. Mouton adalah termasuk Gaya Kepemimpinan Middle-of-the-Road (produksi menengah dan manusia menengah) yaitu gaya kepemimpinan kompromi. Hal ini dapat dilihat dari hasil uji kuesioner yang menunjukkan jumlah skor 35.4 untuk gaya kepemimpinan berdasarkan struktur dan 25.3 untuk gaya kepemimpinan berdasarkan pertimbangan pada tabel lampiran hasil kuesioner gaya kepemimpinan.Kepuasan kerja karyawan Rumpin Seed Source and Nursery Center (RSSNC) termasuk ke dalam kategori cukup puas seperti yang ditunjukkan oleh hasil uji kuesioner dengan nilai ratarata dari jumlah skor kuesioner adalah 119. Hubungan antara gaya kepemimpinan dengan kepuasan kerja karyawan di Rumpin Seed Source and Nursery Center (RSSNC) adalah positif. Hal ini berdasarkan uji koefisien korelasi dengan menggunakan SPSS yang menunjukkan nilai r > 0 yaitu r = 0.049. Sedangkan untuk nilai Sig. (2-tailed) = 0.892 > 0.05, maka diputuskan untuk menerima H0 dan dapat disimpulkan bahwa antara variabel gaya kepemimpinan dengan variabel kepuasan kerja karyawan tidak memiliki hubungan yang nyata (signifikan). Kata Kunci : Model, Gaya Kepemimpinan, Kepuasan Kerja.
THE IMPLEMENTATION OF ACCOUNTANCY INFORMATION SYSTEM OF MABRUR SAVINGS PRODUCT AT BANK SYARIAH MANDIRI AT BOGOR BRANCH OFFICE MUHAMMAD NUR RIZQI
The Accounting Journal of Binaniaga Vol 2, No 01 (2017): June 2017
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.231 KB) | DOI: 10.33062/ajb.v2i1.10

Abstract

Pirgrimage (Haj’s) saving is one of common banking products. Mabrur pilgrim saving is one of the products of Bank Syariah Mandiri. Bank Syariah Mandiri has been operating this system for more than 10 years. The Accountancy Information System is an integrated system required and one of the samples is SISKOHAT. This research is discussing about the registration procedure and the payment procedure regarding regular pilgrim at Bank Syariah Mandiri which have been identified on the related flowchart. In general those two procedures have been applied properly and have become a reliable accountancy information system to prepare a financial report accordingly.Keywords : SIA, Saving Product Mabrur BSM. 
ANALYSIS OF WORKING CAPITAL TURNOVER IMPACT TOWARD PROFITABILITY AND ACCOUNTING IMPLICATION AT PT. MULTI STRADA ARAH SARANA Tbk. Muhammad Nur Rizqi
The Accounting Journal of Binaniaga Vol 2, No 02 (2017): December 2017
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.132 KB) | DOI: 10.33062/ajb.v2i02.104

Abstract

Abstract. This research is meant to examine the working capital cash flow which are consist of three sub variables: cash flow (X1), receivable turnover (X2), and inventory turnover (X3) as the independent variables to profitability as (Y) variable. The data is taken from financial statements in form of balance sheet and income statements that have been audited at one of the national tires company, PT. Multi Strada Arah Sarana. Tbk in the past 7 years for 2010-2016 periods. Multiple linear regressions, coefficient determination, coefficient correlation and T-test are used to analyze the impact of working capital turnover, receivable turnover, and inventory turnover toward profitability in the company. In the other hand, descriptive analysis is used to analyze the accounting implication. The result of this research shows that there is 38.6%, a small impact between cash flow, account receivable turnover and inventory turnover on the coefficient determination test, but the others are 61,4%. The T-test shows that cash flow, account receivable turnover and inventory turnover has no significant impact toward ROI. This result is strengthen by F-test (Anova) which says that there is no impact between the independent variables (cash flow, receivable turnover, and inventory turnover) at the same time toward profitability (ROI). Accounting implication meant in this study is the basic impact from account receivable and inventory as current assets that shows the company sells more on credit sales. In the other hand, the inventory turnover shows that the sales really often happen. In this case, the company should pay attention to the cash flow because it will give some information about the use and the function of net cash.Keywords: capital working, ROI, and operating activity. 
ANALYSIS BUDGET REALIZATION, PROSPECTIVE PROVIDER FOR THE FUTURE PROJECTS AT PT SERINDO Muhammad Nur Rizqi
The Accounting Journal of Binaniaga Vol 1, No 01 (2016): June 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.41 KB) | DOI: 10.33062/ajb.v1i1.72

Abstract

Facing huge economic development and competition, a construction service company should have to be aware of it by implementing a good management to provide a good planning especially how to execute the future projects properly by re-evaluating the previous projects had been done. The objective of this research is to find out that the provider and the type of the project have influenced the realization of the company’s budget. And to study whether the budget realization is a variable to measure the success of a project. The writer has applied a quantitative data refers to budget and budget realization. He has been using SPSS program version 11.5 to obtain the regression approach and distinctive test to evaluate the project conducted by the company. He has been applying a discriminatory measures to evaluate the provider which is providing a high profit to the company. Result of this research has declared that either SNS and Protelindo provider dealing with various projects of SITAC and CME has been influencing the budget realization of the company, and budget realization is considered as a predictor variable against the success of each project. Keywords: budget realization, prospective provider for the future projects.
ANALISIS KESEHATAN BANK MENGUNAKAN METODE CAMELS (STUDI KASUS PADA PT. BANK BNI SYARIAH PERIODE 2011 – 2013) KANTOR PUSAT JAKARTA Muhammad Nur Rizqi; Fajar Setiyawan
Jurnal Ilmiah Binaniaga Vol 12, No 02 (2016): December 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v12i02.283

Abstract

Penelitian ini bertujuan untuk mengetahui predikat tingkat kesehatan bank ditinjau dari analisis CAMELS pada PT Bank BNI Syariah periode 2011 – 2013. Penelitian ini menggunakan rancangan penelitian deskriptif kuantitatif. Jenis data yang dikumpulkan adalah data kuantitatif dengan menggunakan teknik dokumentasi yang bersumber dari laporan keuangan berupa laporan laba-rugi, neraca, laporan kualitas aktiva produktif, laporan komitmen dan kontigensi serta penilaian aspek kualitas manajemen yang mencakup manajemen umum dan manajemen resiko. Hasil penelitian menunjukkan bahwa selama kurun waktu tiga tahun dari tahun 2011 – 2013 PT Bank BNI Syariah mendapatkan predikat sehat. Kata Kunci: Analisis Kesehatan, Metode Camel
PENGARUH LIMA DIMENSI KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH PADA PT. BANK MANDIRI (PERSERO) TBK. CABANG JAKARTA GAJAH MADA Muhammad Nur Rizqi; Budi Karyanto
Jurnal Ilmiah Binaniaga Vol 11, No 2B (2015): December 2015
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v11i2B.290

Abstract

Dunia perbankan Indonesia saat ini diwarnai dengan persaingan yang semakin ketat. Persamaan produk, fitur, atau kemudahan pelayanan menjadikan perbankan menjadi industri yang homogen. Untuk memenangkan persaingan dalam industri yang homogen, salah satu cara adalah menyediakan pelayanan yang berkualitas dan produk yang variatif yang bisa membedakan suatu bank dengan bank yang lain. Bisnis perbankan merupakan bisnis jasa yang berdasar pada azas kepercayaan sehingga masalah kualitas layanan menjadi faktor yang sangat menentukan keberhasilan bisnis ini. Penelitian ini bertujuan untuk: (1) Mengetahui pengaruh lima dimensi kualitas pelayanan terhadap tingkat kepuasan nasabah pada Bank Mandiri Cabang Jakarta Gajah Mada, (2) Mengetahui variabel kualitas pelayanan yang dominan mempengaruhi tingkat kepuasan nasabah pada Bank Mandiri Cabang Jakarta Gajah Mada. Hasil pengolahan data menggunakan SPSS dapat disimpulkan : (1) Berdasarkan Analisis Regresi Secara Simultan (Uji F), nilai sig = 0.002 < 0.05 yang berarti Tangible, Reability, Responsiveness, Assurance dan Emphaty secara bersama-sama berpengaruh terhadap kepuasan nasabah pada PT. Bank Mandiri (Persero) Tbk. Cabang Jakarta Gajah Mada. (2) Berdasarkan Analisis Regresi Linier Berganda Y = 19,813 + 0,071X1 + 0,009X2 + 0,194X3 + 0,153X4+ 0,005X5 Nilai 19,813 merupakan konstanta untuk nilai a yang berarti nilai Y apabila X = 0. Tanda positif pada variabel kualitas pelayanan (tangible, reability, responsiveness, assurance dan emphaty) menunjukkan arah searah artinya jika tangible, reability, responsiveness, assurance dan emphaty meningkat maka kepuasan nasabah PT. Bank Mandiri (Persero) Tbk. Cabang Jakarta Gajah Mada. (3) Berdasarkan Analisis Korelasi Sederhana nilai Sig.(2-tailed) = 0,000 < 0,05 maka didapatkan hasil bahwa variabel tangible, reability, responsiveness, assurance dan emphaty berpengaruh terhadap variabel kepuasan nasabah PT. Bank Mandiri (Persero) Tbk. Cabang Jakarta Gajah Mada. (4) Berdasarkan Koefisien Determinasi dapat diketahui bahwa (R Square) yang diperoleh sebesar 0,610. Hal ini berarti 61,0% kepuasan nasabah dapat dijelaskan oleh variabel kualitas pelayanan, sedangkan sisanya yaitu 39% dipengaruhi oleh variabel-variabel lainnya yang tidak diteliti dalam penelitian ini. Key Word : tangible, reability, responsiveness, assurance dan emphaty, kepuasan nasabah.
Pengaruh WACC terhadap Nilai Perusahaan (Studi Kasus pada PT. Hanjaya Mandala Sampoerna Tbk. dan PT. Gudang Garam Tbk.) M. Nur Rizqi
Jurnal Ilmiah Binaniaga Vol 6, No 02 (2010): December 2010
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v6i02.223

Abstract

The company requires funds that derived to debt, and own capital. Sources of funds  used by company must be able to increase the value of the company. Increasing the value of the company can maximize prosperity stakeholder include stakeholders to wards the company, namely that is employees, management, creditor, supplier, communities, companies, government, and stockholder. Target of  this research is for know how influence of proportion capital structure to WACC at PT. Hanjaya Mandala Sampoerna, Tbk and PT. Gudang Garam, Tbk and for know how  much influence WACC to company value at PT. Hanjaya Mandala Sampoerna, Tbk and PT. Gudang Garam, Tbk. Analysis method used by is correlation coefficient for the relationships between the variables and coefficient determination to measure the closeness relationships between the variable and regression coefficient to measure the influence of the free variable and bound variables for the ratio analysis to know level of proportion each variable. Research Result indicates that at to test t at PT, Hanjaya Mandala Sampoerna, Tbk is capital structure proportion haves significant influence on the WACC with t calculate bigger than t tables or 3.591 bigger than 2.776 . For WACC to value of share price with t calculate bigger than t tables 3.624 bigger than 2.776 have significant influence. While PT. Gudang Garam, Tbk is capital structure proportion haves significant influence to WACC with t calculate bigger than t tables or 3.917 bigger than 2.776 . For WACC to value of share price with t calculate bigger than t tables or -1.640 not have influence that is not significant.
ANALISIS HUTANG DAGANG DAN PENGARUHNYA TERHADAP PENJUALAN (Studi Kasus pada PT. Goodyear Indonesia Tbk. dan PT. Gajah Tunggal Tbk.) Muhammad Nur Rizqi
Jurnal Ilmiah Binaniaga Vol 7, No 01 (2011): June 2011
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v7i01.272

Abstract

   Accounts payable are the charges arising from the purchase of raw materials, supplies, or merchandise are made on credit to other parties for which payment is deferred until the debt matures. Loose debt policy could result in higher amount of debt a company has, so it can increase the risk of inability to pay , which in turn can lower the profit achievement. For that the company needs to establish appropriate policies to manage its debt. The results of the analysis of trade payables and pengeruhnya on sales at PT. Goodyear Indonesia Tbk. and PT. Gajah Tunggal Tbk. shows that the value of r = 0.630 approaching +1, meaning accounts payable has a strong and positive relationship to sales, this means that an increase in accounts payable each will be followed by an increase in sales. T-test results of the processing of the data above , provide information that amounted to 1,404 t , while t table at the confidence level α ( alpha ) by 10 % or 0.1 and degrees of freedom (df) equal to 3 is 2.353. It can be concluded that t is smaller than t table or 1.404 < 2.353, this means accounts payable does not have a significant impact on sales, in other words, accounts payable does not have a significant effect on sales. Value of r = 0.630 shows values approaching +1, meaning accounts payable has a strong and positive relationship to sales. T-test results of the processing of the data above , provide information that amounted to 1,404 t, while t table at the confidence level α ( alpha ) by 10 % or 0.1 and degrees of freedom (df) equal to 3 is 2.353 . It can be concluded that t is smaller than t table or 1.404 < 2.353, this means accounts payable does not have a significant impact on sales, in other words, accounts payable does not have a significant effect on sales.Keywords : accounts payable, sales.
ANALISIS PENGARUH CASH RATIO DAN DER TERHADAP RETURN SAHAM TAHUN 2014-2016 (Studi Kasus pada Perusahaan Manufaktur yang Tergabung dalam LQ 45) Muhammad Nur Rizqi; Muhammad Rangga Wijaya Kusuma
Jurnal Ilmiah Binaniaga Vol 14, No 1 (2018): June 2018
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v14i1.303

Abstract

Investasi langsung dari sektor rill mengandaikan banyak hal yang harus di benahi. Selain peraturan perundang-undangan, juga birokrasi dan ketersedian infrastruktur yang memadai untuk menarik investasi asing jauh lebih kompleks dan dimensinya lebih panjang. Jika menarik modal asing di pasar modal, uang dan pasar utang bisa dilakukan dalam waktu sesegera, investasi jangka panjang membutuhkan persiapan yang panjang. Tujuan Pengujian : 1. Untuk mengetahui pengaruh Cash Ratio terhadap Return Saham. 2. Untuk mengetahui pengaruh Debt To Equity Ratio terhadap kebijakan Return Saham. 3. Untuk mengetahui pengaruh Cash Ratio dan Debt To Equity terhadap Return Saham Pada perusahaan tergabung dalam LQ 45. Hasil penelitian diperoleh persamaan regresi berganda dalam penelitian ini sebagai berikut: RS = 217,84 + 111,38 CR + 177,45 DER Berikut ini penjelasan dari persamaan diatas adalah sebagai berikut: 1. Nilai konstanta adalah 228,115, artinya jika Cash Ratio dan Debt to Equity Ratio nilainya adalah 0 maka Return Saham nilainya positif yaitu 228.115. 2. Nilai koefisien Cash Ratio (X1) bernilai positif, yaitu 128,025. Artinya bahwa setiap peningkatan Cash Ratio sebesar satu satuan maka Return Saham akan meningkat sebesar 128,025 dengan asumsi variabel independen lain nilainya tetap. 3. Nilai koefisien DER (X2) bernilai positif, yaitu 154,987. Artinya bahwa setiap peningkatan DER sebesar satu satuan maka Return Saham akan meningkat sebesar 154,987 dengan asumsi variabel independen lain nilainya tetap. 4. Tabel distribusi t dicari pada signifikan 0,05 / 2 = 0,025 (uji 2 sisi) dengan derajat kebebasan df = n-k-1 atau 24-3-1 = 21. Hasil diperoleh untuk t table sebesar 1,7207 / -1,7207. Nilai R2 berkisar 0,047 artinya presentase sumbangan pengaruh Cash Ratio dan Debt to Equity Ratio (DER) terhadap Return Saham sebesar 0,047 atau 4,7%, sedangkan sisanya dipengaruhi oleh variabel lain yang tidak dimasukkan dalam model ini. Kata Kunci : CASH RATIO, DER DAN RETURN SAHAM