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PENINGKATAN PENDAPATAN MASYARAKAT URBAN Hermanto, Bambang; Hamizar, Hamizar; Kurniasari, Isnaini Hijriyah; Setiawati, Sri
JURNAL LENTERA BISNIS Vol 8, No 1 (2019): JURNAL LENTERA BISNIS
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v8i1.259

Abstract

Depok City growth as a develop City in Indonesia and as the result Depok became one of the cities that overrun by the urban from various of region in Republic of Indonesia. This research is aimed to know how far the role of urban in the minority area around Bus station in especially Depok City and people of Pancoranmas district in general in empowering the people’s economy especially in supporting, guiding, and developing retail business. The method used to analyzethis research is linear regression, correlation coefficient and determination coefficient. The result shown that the earnings and business run by the urban in Depok is good. However, there is a legality problem regarded the government license which is caused by the majority of the urban do not have a clear identity data and as the result the business of the urban won’t last longer. Therefore, Depok Local Government must take role especially the Department of Population and Civil Registration, Social Affairs and Department of Cooperatives of Small, Medium Enterprise in giving accompaniment towards the urban entrepreneursKeywords: Urban, Retail Business, Earnings.Depok City growth as a develop City in Indonesia and as the result Depok became one          of the cities that overrun by the urban from various of region in Republic of Indonesia. This research is aimed to know how far the role of urban in the minority area around Bus station in especially Depok City and people of Pancoranmas district in general                   in empowering the people’s economy especially in supporting, guiding, and developing retail business. The method used to analyzethis research is linear regression, correlation coefficient and determination coefficient. The result shown that the earnings and business run by the urban in Depok is good. However, there is a legality problem regarded the government license which is caused by the majority of the urban do not have a clear identity data and as the result the business of the urban won’t last longer.                    Therefore, Depok Local Government must take role especially the Department                         of Population and Civil Registration, Social Affairs and Department of Cooperatives of Small, Medium Enterprise in giving accompaniment towards the urban entrepreneurs Keywords: Urban, Retail Business, Earnings.
ANALISA LAPORAN ARUS KAS UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN PADA PT. TOPJAYA SARANA UTAMA JAKARTA Bambang Hermanto; Hamizar Hamizar; Puspita Romadhona
JURNAL LENTERA AKUNTANSI Vol 4, No 1 (2019): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.047 KB) | DOI: 10.34127/jrakt.v4i1.278

Abstract

Financial performance is a parameter tool of management success level in managing financial so urces owned by the company. The using statement of cash flow approach in this research is based on that this approach is very good to measure the company performance (management) because it is able to measure the company efficiency in particular periode. Statement of cash flow is the report that showing the effect of operating activities, investing activities, and financial activities in company to cash flow for certain periode by use of method that already being established which is direct method or indirect method. Useful statement of cash flow internally divides management party and externally divides investor party and creditor. With arrange cash flow information analysis, side management will know if policy already is being done by walking with every consideration. Analisis of the statement of cash flow is very important for management as the decision maker. This research objective is to measure the financial performance of  PT.Topajaya Sarana Utama. In the periode accounting 2008–2012 through using analysis  statement of cash flow with the ratio of investment and financing, adequacy ratio, efficiency ratio. From the research result already been done the writer get a conclude : that  PT. Topjaya Sarana Utama get a liquid situation a shows that company able have a capability to pay the short term and long term liabilities in the next  futures therefore analysis cash flow can be a tool to evaluate performance of  PT. Topjaya Sarana Utama, that besed on companycapability in get the positive cash and result of analysis cash flow to able to realize financial performance effectively and efficiently.Key words: Analysis ,Cash Flow, Financial Performance
ANALISA RASIO LAPORAN KEUANGAN SEBAGAI ALAT PENILAIAN KESEHATAN PERUSAHAAN PADA PT. BENS PROMOSINDO JAKARTA Hamizar Hamizar; Dewi Susanti
JURNAL LENTERA AKUNTANSI Vol 1, No 1 (2013): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.287 KB) | DOI: 10.34127/jrakt.v1i1.150

Abstract

Dalam perekonomian modern laporan keuangan sudah merupakan media   penting dalam proses pengambilan keputusan ekonomis. Laporan keuangan  yang  diterbitkan perusahaan merupakan  salah satu sumber informasi mengenai posisi keuangan perusahaan, kinerja serta perubahan posisi keuangan perusahaan yang sangat berguna untuk mendukung pengambilan keputusan yang tepat. Agar informasi yang disajikan menjadi lebih bermanfaat maka datakeuangan harus di konfersi menjadi informasi yang lebih berguna dalam pengambilan keputusan ekonomis. Model yang sering digunakan dalam melakukan analisis tersebut adalah dalam bentuk rasio-rasio keuangan. Oleh karena itu, laporan  keuangan merupakan hal yang penting dalam suatu organisasi.Disamping itu, manajemen dalam sebuah perusahaan harus dapat mengetahui sejauh mana kondisi keuangan perusahaannya saat ini.Suatu laporan keuangan harus bisa menjadi informasi kerena sangat penting dalam menilai kondisi perusahaan. Analisa yang dilakukan bias dengan cara membandingkan setiap periode ataupun setiap tahun. Laporan keuangan merupakan suatu informasi yang sangat penting yang dapat memberikan gambaran mengenai kondisi perusahaan. Dengan melakukan analisa laporan keuangan, informasi yang ada dalam laporan keuangan akan menjadi lebih transparan, akurat, sehingga perusahaan dapat mengambil keputusan secara tepat.Keyword : Analisa, Rasio, Laporan Keuangan, dan Kehesatan Perusahaan
ANALISA LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA PADA PT SATUNOL MIKRO SISTEM JAKARTA Hamizar Hamizar; Muhammad Iqbal
JURNAL LENTERA AKUNTANSI Vol 4, No 2 (2019): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.323 KB) | DOI: 10.34127/jrakt.v4i2.328

Abstract

This study aims to determine the condition of financial statements PT Satunol Mikro Sistem Jakarta, find out the performance of PT Satunol Mikro Sistem Jakarta in 2015, 2016, and 2017 in terms of Liquidity, Activity and Profitability ratios by focusing on the financial statements of PT Satunol Mikro Jakarta System which consists of Financial Position Report and Income Statement period 2015, 2016, and 2017. The method used by the writer is descriptive analysis method. Data collection techniques used by the author are observation and literature study with horizontal financial statement comparison analysis techniques, liquidity ratios, activity ratios and profitability ratios. The results obtained that the financial situation of PT Satunol Mikro Sistem Jakarta is fluctuating. Based on the calculation of the liquidity ratio, PT Satunol Mikro Sistem Jakarta is in a liquid state because the company is able to pay off all its short-term debt. Based on the calculation of the activity ratio, PT Satunol Micro Systems Jakarta has not been effective in carrying out its daily activities and the company has not efficiently reduced its operating costs. Based on the calculation of profitability ratios, PT Satunol Mikro Sistem Jakarta has not been able to increase its profits and has a low ratio level and far from the industry average. That is, even though the company made a profit, the company did not get the profit as expected, or it was not above the average industry ratioKeywords: Financial Statement Analysis, Liquidity Ratio, Activity Ratio, Profitability Ratio.
ANALISIS FAKTOR- FAKTOR FUNDAMENTAL DAN FAKTOR TEKNIKAL SERTA PENGARUHNYA TERHADAP PRICE TO BOOK VALUE (Studi Empiris pada Perusahaan Pertambangan yang tercatat di Bursa Efek Indonesia periode 2010 - 2014 ) Hamizar Hamizar
JURNAL LENTERA AKUNTANSI Vol 2, No 1 (2016): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.354 KB) | DOI: 10.34127/jrakt.v2i1.41

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh   faktor fundamental  yang meliputi , Current Ratio, Debt to Equty Ratio, Return on Asset, Total Asset Turn Over dan faktor teknikal Tingkat Suku Bunga , Inflasi secara parsial dan simultan terhadap Price To Book Value (PBV) perusahaan pertambangan di Bursa Efek Indonesia periode 2010-2014. Metoda pengambilan sampel adalah purposive sampling dengan jumlah sampel yang digunakan dalam penelitian ini adalah 15  perusahaan pertambangan. Teknik analisis yang digunakan adalah regresi berganda dengan persamaan kuadrat terkecil dan uji hipotesis menggunakan t Statistik untuk menguji koofesien regresi parsial serta F statistic untuk menguji keberartian pengaruh bersama-sama dengan level signifikan 5 %. Selain itu juga dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi. Berdasarkan hasil penelitian, tidak ditemukan variable yang menyimpang dari asumsi klasik. Hal ini menunjukkan bahwa data telah memenuhi syarat untuk menggunakan model persamaan regresi linier berganda. Hasil penelitian menunjukkan Return On Asset berpengaruh  secara signifikan terhadap Price  To Book Value, Sedangkan variable, Current Ratio, Debt To Equity Ratio, Total Asset Turn Over, Inflasi dan tingkat bunga secara parsial tidak berpengaruh signifikan terhadap Price to Book Value. Secara Simultan Current Ratio, Debt To Equity Ratio, Return On Asset, Total Asset Turn Over, Inflasi dan Tingkat bunga berpengaruh signifikan terhadap Price to Book Value perusahaan pertambangan yang terdaftar di BEI tahun 2010 – 2014.Kata Kunci : Current Ratio, Debt to Equty Ratio, Return On Asset, Total Asset Turn Over, Inflasi, BI Rate dan Price to Book Value.