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Anggraini, Hilwa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Profitabilitas Berdasarkan Teknik ROA, ROE, PM, BEP, CM PADA PT. Hanjaya Mandala Sampoerna Tbk Hilwa Anggraini; Sri Sutandi; Masnoni; Irsan; Roy Saleh
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 1 No. 1 (2017): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 1 No 1 (Desember 2017)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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One of the tools used to know the company's financial condition is the financial statements. The financial statements describe the financial performance including the company's performance in generating profit. Interpretation of financial reporting can be done by measuring the ratio of the financial statements. This study aims to analyze the company's ability to generate profits through the analysis of financial statements through the level of profitability at PT. Hanjaya Mandala Sampoerna Tbk from 2011-2016. The data used is the financial statements of 2011-2016. Analysis technique using Profitability Ratio is ROA measurement, ROE, Profit Margin, BEP, and Margin Contribution. The result shows Profit Margin is good enough so that in every net sales Rp. 1.00 can generate net income. Return On Asset is productive so that the asset turnover Rp. 1.00 can generate net sales. Return On Equity is productive so that the average turnover of capital Rp. 1.00 can generate net income. Basic Earning Power is productive sothat the management of assets Rp. 1.00 can generate profit before tax. Margin contribution is good enough so that the management of assets Rp. 1.00 can generate gross profit.
Pengaruh Strategi Pomosi Terhadap Keputusan Konsumen Menggunakan Go-Car Pada PT. Gojek Indonesia Kota Palembang Tutik Pebrianti; Zein Ghozali; Hilwa Anggraini; Vivin Afini
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 1 (Desember 2018)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Companies must be able to compete with competitors to improve services to consumers. Promotion strategies must still be carried out to attract consumers to keep choosing Go-Car as transportation choice. Researcher is interested in conducting research on the effect of promotion strategies on consumer decisions using Go-Car in Palembang. The population is the people in Palembang. Samples taken in this study are 80 respondents using cluster sampling method, with the help of SPSS softare version 16. The results of this study indicate that partially there is a positive and signifi cant influence on consumer decisions using Go-Car in Palembang.This can be seen from t value of 2.530> t table of 1.990 and the significance value of0.001, then t count > t table and the significance value <0.05 which means that promotion strategies variable (X) significantly influences the decision on the usage variable (Y) . This also means that promotion strategiesvariable shows how promotion strategies of PT. Go-jek Indonesia are able to convince the people of Palembang to use Go-Car services.
Sistem Akuntansi Penggajian Pada PT. Bank Sumsel Babel Cabang Pembantu Gelumbang Irsan; Masnoni; Hilwa Anggraini; Sri Sutandi; Zein Ghozali
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 1 (Desember 2018)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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This study aims to determine the payroll accounting system of PT. Bank sumsel Babel Gelumbang.The techniques of data collection are observation,inter views and documentation.Data are analyzed using qualitative descriptive analysis by comparingthe theory withthe facts occur, namely payroll internal control system. The results of analysis show that PT.Bank Sumsel Babel Gelumbang has separated functional duties and responsibilities in each part of the employee payroll process.Network payroll system procedure for employees of PT.Bank Sumsel Babel Gelumbang consists of time at tendance procedure, administrative procedure, payroll procedure, and salary paymentprocedures.Central managementof PT.Bank Sumsel Babel Gelumbang directly handles personneland payroll functions.Payroll system procedure of PT.Bank Sumsel Babel Gelumbang is simple, good, and easy to understand. Employee payroll system of PT. Bank Sumsel Babel Gelumbang has shown its internal control is good enough because there is a separation of duties and responsibilities in its organizational structure, authorizationsystem, good recording procedures, and good practices in carrying out the functions of each organizational unit.
Pengaruh Kualitas Produk Dan Kualitas Layanan Terhadap Kepuasan Pelanggan Listrik Prabayar (Studi Kasus Pada PT PLN (Persero) UIWS2JB Up3 Ogan Ilir ULP Indralaya) Tutik Pebrianti; Zein Ghozali; Arubina Bangsawan; Hilwa Anggraini
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

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Product quality and service quality are factors that can provide customer satisfaction. The purpose of this study is to determine the effect of product quality and service quality on customer satisfaction. Product quality in this research was measured based on features, quality of work, durability, reliability, and conformance to specifications. Meanwhile, service quality was measured based on information quality, security & privacy, customer service & technical support. The questionnaire was distributed to 100 respondents, the prepaid electricity customers. The sample used in this study was simple random sampling. This study resulted variables of product and service quality both partially and simultaneously have a positive and significant effect on customer satisfaction.
Analisis Penerapan Sistem Informasi Akuntansi Persediaan Pada PT PLN (Persero) UP3 Ogan Ilir Masnoni; Zein Ghozali; Hilwa Anggraini; Nelly
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 2 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 2 (Juni 2021)
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This study aims to analyze the application of inventory accounting information systems used at PT. PLN (Persero) UP3 Ogan Ilir. This type of research is a case study with a descriptive analysis approach. Data collection techniques used consisted of interviews and documentation. The data analysis technique used is a comparative analysis technique. Data from interviews and documentation are compared with indicators to find out whether these indicators have been met or not. The results of this study indicate that in general the application of inventory accounting information systems at PT. PLN (Persero) UP3 Ogan Ilir has been very good.
Analisis Sistem Pengendalian Intern Persediaan Barang Dagangan Pada Minimarket Alfamart Poligon Di Palembang Hilwa Anggraini; Zein Ghozali; Masnoni; Nelly; Sri Sutandi
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 2 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 2 (Juni 2021)
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The purpose of the study was to determine the implementation of an internal control system for merchandise inventory at the Alfamart Poligon Minimarket in Palembang. The data analysis method used is qualitative analysis, namely explaining the theories in reference books related to research. The data used in this study is primary data. The benefit for the Alfamart Poligon Minimarket in Palembang is as input for the management that is useful for improving company policies on controlling merchandise inventory. The results of this study indicate that the application of an internal control system for merchandise inventory at the Alfamart Poligon Minimarket in Palembang is not good enough because there is still no warehouse function so that there is a dual task between the store head function and the warehouse function as well as the sales clerk function. The stock of name, which is carried out twice a year, can cause a loss of merchandise inventory in the Minimarket so that the company's assets are reduced which is the main asset of the Alfamart Poligon Minimarket in Palembang.
Analisis Laporan Keuangan Masjid Da’wah Palembang Berdasarkan PSAK No. 45 Tentang Pelaporan Keuangan Organisasi Nirlaba Sri Sutandi; Hilwa Anggraini; Masnoni; Zein Ghozali; Lia Sari
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 1 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 1 (Desember 2021)
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The purpose of this study is to present the financial statements of the Palembang Da'wah Mosque Foundation based on the Statement of Financial Accounting Standards (PSAK) No. 45 revisions in 2011. The Palembang Da'wah Mosque Foundation in preparing financial reports has not used the guidelines that apply to public sector organizations. One of the ways so that the financial statements of the Palembang Da'wah Mosque Foundation can be easily understood, relevant, and have high comparability, then the Palembang Da'wah Foundation must prepare financial reports based on PSAK No. 45 revised in 2011. The data used aresecondary data. in the form of organizational structure, proof of transactions, and financial reports owned by the mosque. by conducting interviews and documentation. The data analysis technique used descriptive analysis based on the steps of preparing financial statements. The results showed that the characteristics of the information obtained were recording income, expenses, and ending cash balances. Revenues and expenses are only recorded or attached in a standard format and assets are recorded as office inventory. Overall, the implementation of the Financial Statements of Non-Profit Organizations at the Palembang Da'wah Mosque Foundation is not in accordance with the accounting standard regulations of PSAK No. 45 in 2011.
Analisis Return On Investment (ROI) Dan Residual Income (RI) Guna Menilai Kinerja Keuangan PT Indocement Tunggal Prakarsa Tbk Periode 2010-2019 Irsan; Masnoni; Hilwa Anggraini; Roy Saleh; Deka Tamara Ramadona
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

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This research is a quantitative descriptive study, namely research that aims to explain existing phenomena by using numbers to reserve individual or group characteristics. The result of this research is that the Return On Investment (ROI) and Residual Income (RI) of PT Indocement Tunggal Prakarsa Tbk, experienced a fairly good condition in the growth of its Return On Investment (ROI) and Residual Income (RI). The Return On Investment (ROI) value generated by the company is positive during the 2010-2019 period and the percentage experiences fluctuating conditions. Suggestions submitted by researchers to Through the results of calculations made regarding the company's financial performance, the company is expected to be more effective and efficient in using company assets, besides that the company is also expected to be able to stabilize the efficient cost of capital. So that the company can be optimal in achieving maximum profit. In carrying out financial performance, companies are expected to include elements of the cost of capital by using the Residual Income (RI) method.
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)
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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.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Pelanggan Pada Toko Baju Kaos Nyenyes Palembang Hilwa Anggraini; Muhammad Deni; Imam Suroso; Aras Tulip; Tutik Pebrianti
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 3 No. 1 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 1 (Desember 2019)
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Nyenyes t-shirt shop Palembang is one of many souvenir shops in Palembang which is in generally the customers are from every level of society starting from Palembang residents and tourists visiting Palembang. Nyenyes t-shirt shop itself has many funny, unique designs and makes visitors who visit the shop laugh because the design images cover the typical Empek-empek city such as the names of food, tourist attractions, and words that are often spoken by the people of Palembang themselves make Nyenyes t-shirt shop known by the people from and Outside Palembang. The research problem in this study is how much theeffect of service quality on customer satisfaction. The purpose is to determine the effect of Service Quality Effect on Customer Satisfaction. The samples are 50 visitors who came to Nyenyes t-shirt shop. The data collection techniques used in this study are interviews and questionnaires. Based on the research results, there is effect of service quality on customer satisfaction at Nyenyes T-shirt shop in Palembang, the sig t is 0.000 <0.05. The simple linear regression equation is Y = 15,974 + 0,321X + e. The coefficient of determination Rsquare is 0.720. These results indicate that service quality has an effect on customer satisfaction at Nyenyes t-shirt shop Palembang by 72%, while the remaining 28% is explained by other variables outside of this research.
Co-Authors Afini, Vivin Aras Tulip Arubina Bangsawan Deka Tamara Ramadona Dimas Try Handoko Imam Suroso Irsan Lia Sari Masnoni Muhammad Deni, Muhammad Nelly Roy Saleh Sri Sutandi Tutik Pebrianti Zein Ghozali