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Analisis Du Pont System Untuk Menilai Kinerja Keuangan Perusahaan (Studi Pada Perusahaan Property & Real Estate LQ45 Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2015) Sri Dwiningsih
INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia Vol. 1 No. 2 (2018): INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia - Edisi Maret 2018
Publisher : Forum Inovasi Bisnis dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (672.117 KB) | DOI: 10.31842/jurnal-inobis.v1i2.23

Abstract

Perusahaan property & real estate sangat diminati di Indonesia, tetapi pada 4 tahun terakhir (antara tahun 2014 s/d 2017) perusahaan property & real estate dari segi pemasaran mengalami penurunan. Tapi kondisi ini tidak menghambat untuk semakin berkembangnyabisnis property di Indonesia. Melalui analisis laporan keuangan dapat di ketahui kinerja keuangan perusahaan dalam kondisi baik, wajar atau buruk, terdapat kenaikan atau penurunan. Perusahaan harus menilai kondisi dan perkembangan perusahaan melalui laporan keuangan salah satunya dengan alat analisis Du Pont System, sehingga perusahaan mampu mempertahankan bahkan meningkatkan pertumbuhan perusahaan di tengah persaingan yang ketat. Obyek penelitian ini adalah 6 (enam) perusahaan yang bergerak dalam sektor Property & Real Estate yang masuk dalam perusahaan LQ45 selama 2 tahun berturut-turut yaitu Pebruari tahun 2015 s/d Januari 2017 untuk periode 2013-2015. Kesimpulan dari penelitian ini adalah Lippo Karawaci Tbk memiliki hasil ROE terendah yaitu sebesar 11,41% & PP (Persero) memiliki hasil ROE tertinggi yaitu sebesar 34,09%. PP (Persero) Tbk menjadi perusahaan dengan kinerja keuangan perusahaan yang paling baik jika dibandingkan dengan perusahaan property & real estate lain periode tahun 2013-2015.
ANALISIS KINERJA KEUANGAN PERUSAHAAN PT.INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK Erny Setyowati; Sri Dwiningsih; Ike Ratnasari
RISTANSI: Riset Akuntansi Vol. 2 No. 2 (2021): RISTANSI: Riset Akuntansi, Volume 2, Nomor 2, Desember 2021
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1564.22 KB) | DOI: 10.32815/ristansi.v2i2.450

Abstract

Abstract It is important to assess the company's financial performance to assist management and investors in making decisions. One method to analyze the company's financial performance assessment is using the Economic Value Added (EVA) analysis method. EVA is an analytical method to determine the company's added value by subtracting economic profit from the cost of capital issued. EVA method analysis begins by calculating Net Operating Profit After Tax (NOPAT), Invest Capital (IC), Weighted Average Cost of Capital (WACC), Capital Charge (CC) and Economic Value Added (EVA). This study aims to assess the financial performance of PT. Sido Muncul's Herbal and Pharmaceutical Industry, 2017-2019 using the Economic Value Added (EVA) analysis method. This research is descriptive and uses a quantitative approach. The data in this study are financial statements, namely balance sheets and income statements. From the results of the study, the EVA value during the research year increased and was positive (EVA > 0). This shows that PT. The Herbal and Pharmaceutical Industry of Sido Muncul Tbk is able to create added economic value for management and investors (shareholders). After being compared with similar companies, the EVA value which occupies the highest position is PT. Kalbe Farma Tbk, then the next sequence is PT. Herbal and Pharmaceutical Industry Sido Muncul Tbk and the last one is PT Darya-Varia Laboratoria Tbk. Keywords: Financial statement analysis, NOPAT, IC, WACC, CC and EVA
Du Pont System Analysis to Measure Financial Performance (A Case Study on PT. Indosat TBK in 2016 – 2018) Sri Dwiningsih; Reni Sulistyowati
Jambura Science of Management Vol 2, No 2 (2020): Jambura Science of Management - July 2020
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.606 KB) | DOI: 10.37479/jsm.v2i2.4535

Abstract

Financial statements play a major role in a company which is used as decision making material and performance benchmarking. A successful company should have a good financial performance. The other way around, a company which does not have a good financial performance would impact on the company success. The study employs a ratio analysis called Du Pont System Analysis in which the analysis often applied to measure financial performance on company. Du Pont System Analysis is a combination of financial ratios from ratio activities and profitability in which the result shows interaction from assets profitability of the company. Object of the study is PT. Indosat Tbk in 2016 – 2018 as a Telecommunication company. There are 3 similiar companies used as a comparison to indicate PT Indosat Tbk position which are PT Telekomunikasi Indonesia Tbk, PT XL Axiata Tbk, and Smartfren Telecommunication Tbk. The study draws a conclusion that financial performance of PT Indosat Tbk is good compared to the other similiar companies but PT Telekomunikasi Indonesia has the best performance than the other.
Penerapan Activity Based Costing System dalam penentuan Harga Pokok Produksi pada Industri Roti Cempaka Mulia Sri Dwiningsih
JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Vol 1, No 1 (2018): Agustus
Publisher : STIE Kertanegara Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.648 KB) | DOI: 10.47201/jamin.v1i1.4

Abstract

Penentuan harga pokok produksi merupakan informasi penting bagi perusahaan untuk menetapkan harga jual produk. Dalam menentukan harga pokok produksi dapat dilakukan dengan beberapa metode yaitu cara konvensional dan metode activity based costing. Metode konvensional pada penentuan harga pokok produksi dianggap kurang tepat karena tidak melibatkan semua biaya overhead pabrik, sehingga dibutuhkan salah satu metode yang tepat yaitu sistem Activity Based Costing (ABC) yang dapat menentukan harga pokok produksi dengan lebih akurat. Karena sistem ini menelusuri biaya dalam setiap aktivitasnya dan menggunakan cost driver berdasarkan unit. Objek penelitian ini adalah biaya harga pokok produksi yang menjadi fokus dari aktivitas produksi roti pada Industri Roti Cempaka Mulia. Jenis penelitian ini adalah kuantitatif, yaitu penelitian yang tujuannya untuk mengungkapkan atau mengeksplore atau menjelaskan secara mendalam tentang variabel tertentu dan penelitian ini bersifat deskriptif, sehingga penelitian ini digunakan untuk mengkaji secara mendalam tentang penerapan sistem Activity Based Costing dalam penentuan harga pokok produksi pada Industri Roti Cempaka Mulia di Desa Baran Kecamatan Purwosari Kabupaten Pasuruan. Simpulan dari penelitian ini adalah sistem activity based costing dalam menentukan harga pokok produksi bakpia, roti manis dan brownies sudah sesuai karena pembagian biaya sudah jelas berdasarkan pemicu biaya dan sumber daya yang dikonsumsi masing – masing produk. Bagi peneliti lain yang akan melakukan penelitian sejenis dengan menggunakan subjek usaha kecil dan menengah, khususnya yang memproduksi produk lebih dari satu jenis produk. Peneliti selanjutnya diharapkan lebih komprehensip atau menyeluruh dalam mengkalkulasi biaya baik biaya produksi maupun biaya non produksi dan memperpanjang periode waktu penelitian, sehingga diperoleh hasil penelitian yang lebih akurat.
ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR PENILAIAN KINERJA MANAJEMEN Sri Dwi Ningsih; Mahdania Afria
JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Vol 2, No 1 (2019): Agustus
Publisher : STIE Kertanegara Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (629.411 KB) | DOI: 10.47201/jamin.v2i1.41

Abstract

This research was conducted to determine the company's management performance of PT. Telekomunikasi Indonesia Tbk. The 2014 to 2016 period is based on financial ratio analysis, which consists of liquidity ratios, solvency ratios, activity ratios, and profitability ratios. And compare the company's management performance of PT. Telekomunikasi Indonesia Tbk. With similar companies to find out the company's performance in the average industry. This type of research is descriptive - quantitative research using secondary research data. Sourced from the official website of the Indonesia Stock Exchange in 2014 to 2016. The financial statements using library and analysis techniques used are financial ratio analysis consisting of liquidity ratios, solvency ratios, performance ratios, and profitability ratios to profit and loss statements and PT. Telekomunikasi Indonesia Tbk from 2014 to 2016. The results of the analysis conducted related to the company's provisions for the period 2014 to 2016 based on liquidity ratios through the calculation of the current ratio, fast ratio, and cash ratio show that the conditions are quite good but not stable because they have not reached number 2 so they cannot be sold as needed. Based on the solvency ratio, from the calculation of DER, DAR, and TIE shows a satisfactory figure, the company can meet the total demand with the total assets. Based on WKTO, TATO, ARTO, and FATO calculations in the performance ratio, it shows that the company's performance in a fairly stable and effective condition from each ratio does not need to be at a lower level and not too high. And based on calculations, profitability ratios that include calculations of NPM, GMP, ROA, ROE, and ROI show that the company is quite good in producing earnings that are quite low estimates. While the management performance of PT. Telekomunikasi Indonesia Tbk. When compared with companies that use financial ratio analysis, which shows a very good company compared to other companies, and the overall ratio value is above the average industry ratio
Analisis Kinerja Keuangan Perusahaan dengan Menggunakan Metode Economic Value Added (EVA) sri dwi ningsih; Tanti Muslimah
JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Vol 3, No 1 (2020): Agustus 2020
Publisher : STIE Kertanegara Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47201/jamin.v3i1.65

Abstract

This research was conducted to analyze the financial performance of property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) using the Economic Value Added (EVA) method.This research is a quantitative research, where the data source is secondary data in the form of company annual financial reports for the period 2016 to 2018. The population of this study is a property and real estate sector company listed on the IDX, the sample of this study is five companies with sampling using the purposive sampling method. , data collection is done through documentation and literature study, then the analysis technique uses the EVA method with the calculation of NOPAT, Invested Capital, WACC and CC.The results of this study indicate that by using the EVA method, it is known that four companies produce a positive EVA value or EVA> 0 means that the company can generate added value, namely PT. Bumi Serpong Damai Tbk, PT. Summarecone Agung Tbk, PT. PP Properti Tbk, PT. Lippo Karawaci Tbk, meanwhile one company produces a negative EVA value or EVA <0 means that the company has not been able to generate added economic value, namely PT. Pakuwon Jati Tbk.
Penerapan Metode Just In Time sebagai Alternatif Pengendalian Persediaan Bahan Baku Pada PT BEHAESTEX, Pandaan Pasuruan sri dwi ningsih; Andhika Ari Pratama
JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Vol 4, No 1 (2021): Agustus 2021
Publisher : STIE Kertanegara Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47201/jamin.v4i1.105

Abstract

This study aims to determine the most effective and cost-effective use of the yarn raw material inventory method at PT Behaestex, Pandaan, by comparing the conventional methods used in the company at this time with the Just In Time (JIT) method. The data used are the total inventory of yarn raw materials and data on purchasing raw materials for yarn at the PT Behaestex, Pandaan Company in 2020. This study uses a quantitative descriptive method so as to describe the data with numbers. From the analysis using the Just in time system, it can be concluded that the Just In Time system is more efficient in calculating the total inventory cost of approximately 87% than the conventional method used by the company today.Keywords: Inventory, Raw Materials, Cost and just in time (JIT).
The Effect of the 2024 Presidential Election on IDX80 Index Share Price on the Indonesian Stock Exchange Dwiningsih, Sri; Ananda, Anton Ferry; Qawi, Fazil
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 2 (2024): July 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v8i2.1302

Abstract

The aim of the author in conducting this research is to determine the Impact Analysis of the 2024 Presidential Election on Share Prices on the IDX80 Index on the Indonesian Stock Exchange. The method used by the author in conducting this research is the event study method and the Wilcoxon-paired signed rank test. Data processing was carried out using IBM SPSS STATISIC 25. The population of this study was all companies included in the IDX80 index in 2024 on the Indonesia Stock Exchange with the number of samples taken according to the researchers' criteria of 31 IDX80 index companies. Research results There is a significant average difference between stock prices pre and post voting for the 2024 Presidential Election on the IDX80 index listed on the Indonesian Stock Exchange. The Indonesian capital market is included in the semi-strong form of information efficient market, as a representation of the market response to the Presidential Election event. 2024. This event contains information and causes a market reaction. Market reactions can be seen from market returns. The discovery of returns around the 2024 presidential election means that the market is efficient because stock prices quickly and fully reflect all available information.
The Effect of Total Assets Turnover on Pharmaceutical Companies Profit Growth listed on the Indonesian Stock Exchange Dwiningsih, Sri; Sukariyono, Dedi; Putri, Inneke Dimas
International Journal of Accounting and Management Research Vol. 5 No. 1 (2024): Maret 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v5i1.1290

Abstract

The author's aim is to determine the effect of total asset turnover on pharmaceutical companies profit growth listed on the Indonesian Stock Exchange. The methods used by the author in conducting this research are the descriptive analysis method and multiple linear regression analysis. Data processing was carried out using IBM SPSS Statistics 25. This study population was all pharmaceutical companies listed on the Indonesian Stock Exchange in 2020–2022, with the number of samples taken according to the researcher's criteria of 10 pharmaceutical companies. Partial research results show that the Total Assets Turnover variable has a significant effect on profit growth in pharmaceutical companies. In the determination test, the adjusted R square result was 0.168, which means that 16.8% of the independent variable (X) consisting of Total Assets Turnover/TATO (X) can explain the dependent variable, namely profit growth (Y), and the remaining 83.2% is influenced by other factors that are not explained by this research.
THE EFFECT OF GREEN BANKING ON COMPANY VALUE IN THE INFOBANK 15 INDEX PERIOD 2020-2023 Dwiningsih, Sri; Purwantoro, Handik; Riswanto
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 5 No. 1 (2024): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v5i1.153

Abstract

The aim of the author in conducting this research is to determine the effect of green banking on company value in the 15th Infobank Index for the 2020-2023 period. The method used by the author in conducting this research is descriptive analysis method and simple regression analysis. Data processing was carried out using IBM SPSS STATISIC 25. The population of this study was all companies in the INFOBANK 15 Index for the 2020-2023 period with the number of samples taken according to the researcher's criteria of 11 companies. Partial test results show that Green Banking has a positive and significant effect on company value on the INFOBANK 15 Index. This means that the higher the Green Banking contribution, the higher the company value on the INFOBANK 15 Index. The magnitude of the influence of Green Banking is 0.216 or equivalent to 21.6% in a positive direction, which means that if the Green Banking variable increases by 1%, the company value will increase by 21.6%.