Claim Missing Document
Check
Articles

Found 27 Documents
Search

Analisis Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) Dan Gross Profit Margin Untuk Mengukur Kinerja Keuangan Pada PT Raje Baginda Jurai Di Palembang Kemas Welly Angga Permana; Roy Saleh; Nelly; Lia Sari; Sri Sutandi
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 1 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 1 (Desember 2021)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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

Abstract

The purpose of this research is to assess and analyze financial performance in terms of profitability ratios in the form of Return on Assets, Return on Equity, Net Profit Margin and Gross Profit Margin at PT Raje Baginda Jurai in Palembang for the period 2018 to 2020. This research uses a descriptive approach, which is a study that only collects, compiles, classifies and interprets data so that it can fulfill a clear picture of the problem being studied. The results of the analysis and discussion show the financial performance of PT Raje Baginda Jurai in Palembang in terms of profitability ratios in the form of Return on Assets has poor financial performance because the company is less able to use large assets effectively and efficiently to generate maximum profit. For financial performance in the form of Return on Equity, it is below the standard average. This is due to high capital but not being able to generate maximum profit. The company's Net Profit Margin has a fairly good performance, this is because even though sales are declining, profits are still increasing, although not significantly. And financial performance in the form of Gross Profit Margin has a pretty good performance. Where the company is able to reduce operational costs and taxes so that it can still generate profits.
Pilihan Profesi Akuntan (Survei Terhadap Mahasiswa Akuntansi Di Palembang) Lia Sari; Irsan; Hilwa Anggraini; Nelly; Roy Saleh
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 3 No. 1 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 1 (Desember 2019)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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

Abstract

This study aims to determine the choice of accountant profession from the perceptions of accounting students in Palembang. The sampling used convenience sampling, with a total of 358 accounting student respondents from 8 universities in the city of Palembang in 2019. The variables that are thought to affect the career choices of accountants from accounting students in Palembang are variables of Gender, Previous School, Degree of Study in University, and Occupation. Meanwhile, the reasons that are thought to be the background of the choice of the accounting profession by students include financial / income awards, career opportunities, job market opportunities, social values, and job flexibility. The dependent variable is the choice of the accounting profession, including Public Accountants, Internal Accountants, Government Accountants, and Educating Accountants. Hypothesis testing uses Chi-Square analysis and ranking. The results of the analysis show that the most chosen professions are Corporate Internal Accountants, Public Accountants, Government Accountants, and Educator Accountants in the last position. Only the Degree of Study in University and Occupation variables differ significantly in the choice of accountant profession, while the variables of Gender and School Origin are not significantly different in the choice of accountant profession. The reasons behind the choice of accountant career by accounting students are mainly the reasons for income, career opportunities, job market opportunities, job flexibility, and social values.
Analisis Sistem Pengendalian Intern Atas Penerimaan Retribusi Parkir Tepi Jalan Umum Pada Dinas Perhubungan Kota Palembang Sri Sutandi; Masnoni; Nelly; Irsan; Lia Sari
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 1 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 1 (Desember 2020)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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

Abstract

The results showed that the implementation of the internal control system on the performance of the Palembang City Transportation Service was categorized as quite effective, because it was in accordance with Government Regulation Number 60 of 2008 concerning the Government's Internal Control System (SPIP). The implementation of the Internal Control System on the procedure for receiving parking fees at the Palembang City Transportation Service has not been effective because there are no procedures and direct supervision of parking attendants and parking collectors so that they are prone to deviations which indicate that retribution receipts do not reach the target. The implementation of the Internal Control System for the previous year's realization was categorized as quite effective because it was above half of the target. Meanwhile, the realization of the last year experienced a drastic decline below half the target, so it was categorized as ineffective. This means that the receipt of parking fees on the edge of public roads is categorized as ineffective because it is far from the predetermined target.
Pengawasan Terhadap Realisasi Anggaran Dengan Konsep Good Governance Dalam Mencegah Praktik Korupsi Di Dinas Pekerjaan Umum Dan Penataan Ruang Kota Palembang Imam Suroso; Masnoni; Hilwa Anggraini; Nelly; Roy Saleh
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 1 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 1 (Desember 2020)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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

Abstract

The results of this study indicate that the budget flow and process in budget planning starts from conducting an investigation field survey, after conducting a survey. After that DPA was published, we switched to the physical implementation of the work, including planning, design and so on. The concept of good governance in supervising the realization of the government's budget is responsible for optimizing the relationship between inputs and outputs. For example,in the Public Works and Spatial Planning Office of Palembang City. The input in the form of a budget can still be seen in its performance. Control is focused on how to make use of minimal inputs, with terms and quality standards set at the desired time and quantity.
Analisis Sistem Pengendalian Intern Penggajian Dan Pengupahan Pada CV. Surya Sumatera Palembang Masnoni; Hilwa Anggraini; Roy Saleh; Lia Sari; Nelly
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 2 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 2 (Juni 2019)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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

Abstract

This study aims to analyze salaries and wages internal control system at CV. Surya Sumatra Palembang. It is a descriptive study. The technique of analysis used in this study is qualitative method by comparing the implementation of salaries and wages internal control system at CV. Surya Sumatera Palembang with existing theories. The conclusion of the study is the authorization system at CV. Surya Sumatera Palembang is inadequate because there are sums listed in the payroll wich have not verified yet and only authorized by personnel department, that does double duty as payroll administration itself. Procedure which forms the accounting information system at this company seems inadequate. This can be seen in the poor time recording system, there is no supervision of employee attendance list, resulting in employees coming in and out during working hours. Any changes to employee salaries arenot accompanied by a salary change document. The company also has not implemented a proper system of company activities yet, because there is no special section that handles and supervises the presence of employees causing employees lack of discipline. The company should establish the payroll section, cash out slip section and employee salary payment section that carried out by a separate section. The company can choose based on the ability and expertise of each employee so it is created a good corporate organizational structure and to avoid intentional or unintentional fraud. In carrying out activities, CV. Surya Sumatera Palembang should not do double duty. The payroll personnel must be authorized by the personnel department, while cash out slip personnel is authorized by the accounting department, so as to create a good delegation of authority to the company.
Analisis Rasio Keuangan Pada Koperasi Karyawan PDAM Tirta Musi Palembang Irsan; Roy Saleh; Hilwa Anggraini; Masnoni; Nelly
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 3 No. 1 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 1 (Desember 2019)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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

Abstract

The purpose of this study was to determine the financial performance of the Tirta Musi PDAM Employee Cooperative as measured by liquidity ratios, solvency ratios, and profitability ratios during the 2016 to 2018 period at the Tirta Musi PDAM Employee Cooperative in Palembang. This type of qualitative descriptive research with a quantitative approach, using secondary data in the form of financial reports. The results of the study in terms of the liquidity ratio using the current ratio show that the current ratio is in a very unhealthy category, this happens because the current ratio increases every year due to the amount of receivables owned by the cooperative. Judging from the solvency ratio using two methods, namely the debt to total assets ratio and the debt to equity ratio, the cooperative employees of PDAM Tirta Musi are in good health, this happens because the debt to total assets ratio and debt to equity ratio decrease every year. The smaller the percentage value, the better the soundness of the solvency. Judging from the profitability / profitability ratio using three methods, namely net profit margin, return on assets, and return on equity, the profitability / profitability ratio fluctuates because the profitability ratio has increased or decreased, net profit margin and return on assets are in the unhealthy category, while returns on equity in the unhealthy category. 
Analisis Rasio Likuiditas dan Rasio Profitabilitas Pada PT. Bank Mandiri (persero) tbk Periode 2016-2019 Nelly; Zein Ghozali; Masnoni; Sri Sutandi; Roy Saleh
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 3 No. 2 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 2 (Juni 2020)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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

Abstract

The purpose of research for writing this thesis is to find out the analysis of financial statements at PT. Bank Mandiri (Persero) Tbk in 2016-2019. Based on the description above, the author compiled this thesis with the title "Analysis of Liquidity Ratios, namely by using changes in the ratio of the Quick Ratio, and the Loan to Asset Ratio, while the Profitability Ratio Return on Assets, and Return on Equity in 2016-2019. This research is the entire financial report. The data used is taken from ICMD publications and the official website of the Indonesia Stock Exchange (IDX) www.idx.co.id. The data analysis method used is financial ratio analysis and descriptive analysis. The samples taken from this study are financial reports from 2016-2019. The sampling technique is aimed at taking subjects not based on strata, random or regions but based on a specific purpose. Based on the results of the study, it was concluded that in general the results of the analysis and previous discussion can be concluded that the development of the liquidity ratio and profitability ratio of PT. Bank Mandiri (Persero) Tbk in 2016-2017 with indicators Quick Ratio, Loan to Asset Ratio, Return on Assets, and Return on Equity shows a tendency to fluctuate and decline in financial conditions.
Pengaruh Suku Bunga, Inflasi dan Kurs Terhadap Harga Saham Sub Sektor Logam dan Sejenisnya yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2009-2018 Lia Sari; Zein Ghozali; Hilwa Anggraini; Roy Saleh; Nelly
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 1 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 1 (Desember 2020)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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

Abstract

The purpose of this study was to determine the effect of interest rates, inflation, and exchange rates on stock prices for the precious metals sub-sector and the like listed on the Indonesian Stock Exchange for the period 2009 - 2018. This research uses a quantitativedescriptive approach. The data analysis technique uses multiple regression analysis with the help of the SPSS 24.00 program. Hypothesis testing uses the t test (partial test) and F test (simultaneously). This study aims to find the relationship between the independent variables, namely interest rates (X1), inflation (X2) and exchange rates (X3) with the dependent variable,namely stock prices (Y). The sample used in this study is with an error rate of 5%, namely by using a sample of 14 (fourteen) companies in the metal and similar sub-sectors on the Indonesia Stock Exchange (IDX) for the period 2009 - 2018. The results of this study indicate that the independent variable interest rate (X1) has a significant positive impact on stock prices in the Metals and the Like Subsector. While the inflation variables (X2 and Exchange Rate (X3) have a significant negative impact on the share prices of the Metals and the Like Subsector on the Indonesia Stock Exchange for the period 2009 - 2018. Interest Rates, Inflation and Exchange rates as a whole have a significant influence on stock prices. The independent variables in the form of Interest Rates, Inflation, and Exchange Rates are only able to influence stock prices in the basic and chemical industrial sectors by 12%, the remaining 88% is the influence of other causes or factors not examined.
Pengaruh Non Performing Loan (NPL) Dan Return On Asset (ROA) Terhadap Return Saham Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019 Zein Ghozali; Sri Sutandi; Masnoni; Nelly; Sisilia Intan Barokah
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 2 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 2 (Juni 2021)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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

Abstract

This study aims to examine the effect of non-performing loans (NPL) and return on assets (ROA) on stock returns in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. By using 2 indicators, namely Non Performing Loans (NPL) and Return On Assets (ROA) as independent variables, and Stock Returns as the dependent variable. This study uses corporate financial statement data taken from www.idx.co.id.The population of this study were banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period with a sample of 12 companies so that the total n (data) studied for 3 years was 36. The sample was drawn using purposive sampling using multiple linear regression analysis of the SPSS for Windows Version 22 program. The results of this study obtained an R Square (R2) value of 0.185 (18.5%) which means stock returns can be explained by NPL and ROA, the remaining 81.5% influenced by other factors not included in this study. Fcount value 4.975 > Ftable value of 4.13 with a significant level of 0.013 <0.05, which means that the NPL and ROA variables have a significant effect on stock returns. Results the t test for the NPL variable is 0.616 with a significance level of 0.542 > 0.05 which means that NPL has no effect on stock returns and the ROA variable test results are 3.144 with a significant level of 0.004 <0.05 which means ROA has an effect on stock returns.
Analisis Sistem Web Commerce (WCM) Dalam Meningkatkan Profitabilitas Pada PT. Hamparan Anugerah Palembang Nelly; Roy Saleh; Sri Sutandi; Lia Sari; Irsan
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 1 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 1 (Desember 2021)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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

Abstract

This study aims to determine the application of the Web Commerce (WCM) system in increasing profitability at PT. Hamparan Anugerah Palembang. The data used in this study are secondary data, The results showed that the profitability ratio of net profit margin (Net Profit Margin) in 2017 increased several times compared to the profitability period in several months in 2016,decreasing only 5 times, namely in April, June, July, September, and October. Meanwhile, the increase in Net Profit Margin profitability ratio occurred 7 times, namely in January, February, March, May, August, November, and December. Thus the use of the Web Commerce (WCM) system is quite efficient in increasing profitability at PT. Hamparan Anugerah Palembang.