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PENGARUH MODAL KERJA DAN PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA Renil Septiano; Desfita Anggriana; Laynita Sari
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.184

Abstract

This study aims to determine and analyze the effect of working capital and sales on net income. The object of this study is a otomotiv company listed on the IDX in the 2018-2021. This research uses quantitative methods, data collection using documentation methods, and data analysis using panel data regression analysis methods using the eviews 8 application. The results of this study show that partially and simultaneously working capital and sales had a significant effect on net income in otomotiv company listed in the IDX in the 2018-2021. The results are in line with the objectives and functions of working capital and sales. Working capital serves to finance the company's daily operational activities to generate profits, while sales are the company's activities in selling products with the aim of obtaining profits. So it can be concluded that the higher the working capital and sales, the higher the company's net profit  
PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA Renil Septiano; Rysha Mulyadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.185

Abstract

This study aims to examine the effect of liquidity measured by the current ratio (CR), and firm size measured by the natural logarithm (Ln) of total assets against financial performance in companies in the otomotiver from 2017-2021. The method of determining the sample used was purposive sampling. The sample used was 9 companies. The data analysis technique used is panel data regression analysis consisting of chow test, hausman test, using Eviews 9.0 software. Partially liquidity (CR) had a significant negative effect on financial performance (ROA). Whereas company size (Ln Total Assets) did not have a significant effect on financial performance (ROA).
FAKTOR-FAKTOR YANG MEMPENGARUHI ARUS KAS MASA DEPAN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN Adam Eprianto; Renil Septiano
Journal of Social and Economics Research Vol 5 No 1 (2023): JSER, June 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i1.69

Abstract

Laporan arus kas melaporkan arus kas masuk dan arus kas keluar perusahaan selama periode tertentu. Laporan arus kas digunakan oleh manajemen untuk mengevaluasi kegiatan operasional yang sedang berlangsung dan merencanakan kegiatan investasi dan pendanaan di masa depan. Laporan arus kas juga digunakan oleh kreditur dan investor dalam menilai tingkat likuiditas dan potensi perusahaan untuk menghasilkan laba. Penelitian ini bertujuan untuk mengetahui dan menganalisis seberapa besar pengaruh laba bersih (X1) perubahan piutang (X2) dan profitabilitas (X3) terhadap arus kas masa depan (Y) pada perusahaan manufaktur makanan dan minuman di Bursa Efek Indonesia tahun 2017-2020. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia yang berjumlah 32 perusahaan. Teknik analisis yang digunakan adalah regresi data panel. Berdasarkan hasil penelitian (X1) laba bersih tidak berpengaruh terhadap arus kas masa depan pada perusahaan manufaktur sub sektor makanan dan minuman di Bursa Efek Indonesia, (X2) perubahan piutang berpengaruh negatif terhadap arus kas masa depan pada perusahaan manufaktur sub sektor makanan dan minuman di Bursa Efek Indonesia, (X3) Profitabilitas tidak berpengaruh terhadap arus kas masa depan pada perusahaan manufaktur sub sektor makanan dan minuman di Bursa Efek Indonesia
Marketing Model of EMC Hospital during COVID-19 Pandemic Liwaul Liwaul; Hasto Joko Nur Utomo; Sutiyana Fachruddin; Renil Septiano; Laynita Sari
Jurnal Komunikasi Profesional Vol. 6 No. 6 (2022)
Publisher : Fakultas Ilmu Komunikasi Universitas dr. Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1083.732 KB) | DOI: 10.25139/jkp.v6i6.5873

Abstract

After facing COVID-19 Pandemic, the first thing to be recovered is the hospital and health industry. In order to do so, the improvement of International hospital needs to be studied for the next advancement. The dimension that covers international hospital is the label, sustainable marketing and their social media contents that is to be explored in order to discover something. The advancement of it needs to discover their model of marketing first in order to improve the industry. From the syntax to semantic we could able to perceive the quality of the international standard based on social media content as well as the data aid of related theories and various marketing and financial data that serves as pieces of the path of advanced health and hospital industry recovery after suffering the struggle of COVID-19 Pandemic.
PENINGKATAN KUALITAS LAPORAN KEUANGAN MENGGUNAKAN APLIKASI ZAHIR PADA KELOMPOK TANI PETERNAK LEBAH TRIGONA KURANJI PADANG Laynita Sari; Renil Septiano; Dewi Zulvia; Febryandhie Ananda
Journal of Community Service Vol 4 No 2 (2022): JCS, Desember 2022
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.78 KB) | DOI: 10.56670/jcs.v4i2.86

Abstract

Tujuan kegiatan pengabdian kepada masyarakat (PkM) ini adalah mendeskripsikan bagaimana penggunaan aplikasi pencatatan laporan keuangan dan mengimplemetasi penerapan aplikasi Zahir Acoounting di kelompok tani peternak lebah trigona Kuranji Padang. Kegiatan diselenggarakan pada hari Rabu, 19 Oktober 2022 Rimbo Tarok, Kecamatan Kuranji Kota Padang. Manfaat dari kegiatan ini adalah untuk membantu kelompok tani peternak lebah trigona Kuranji Padang untuk menjadi pelaku UMKM yang sukses, meningkatkan produktivitas, tertib mencatat setiap transaksi keuangan melalui sistem aplikasi Zahir Acoounting sehingga dapat memperoleh informasi mengenai posisi keuangan dan kinerjanya secara akurat dan membantu kelompok tani peternak lebah trigona Kuranji Padang dalam mengembangkan usahanya. Adapun bentuk bentuk kegiatan yang dilakukan adalah berupa pelatihan tentang pengaplikasian Zahir Acoounting dan program pendampingan mengenai aktivitas usaha dan aplikasi Zahir Acoounting. Dengan diaplikasikannya software Zahir Acoounting akan lebih memudahkan kelompok tani peternak lebah trigona Kuranji Padang dalam melakukan pencatatan transaksi sehingga dapat meningkatkan perekonomian para kelompok tani
Faktor-Faktor yang Mempengaruhi Pangsa Pasar Bank Syariah di Indonesia Renil Septiano; Laynita Sari; Zakia Midania
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Biaya Operasional terhadap Pendapatan Operasional (BOPO), Return On Asset (ROA), Financing to Deposit Ratio (FDR) dan Capital Adequacy Ratio (CAR) terhadap Market Share Bank Syariah di Indonesia. Jenis penelitian ini adalah kuantitatif. Jumlah populasi sebanyak 11 Bank Umum Syariah. Teknik pengambilan sampel yang digunakan adalah total sampling yaitu 11 Bank Umum Syariah. Jumlah laporan keuangan sebanyak 33 didapat dari 11 Bank umum Syariah selama periode 3 tahun, yaitu tahun 2018 sampai dengan 2020. Analisis dalam penelitian ini bantuan program SPSS versi 23. Hipotesis di uji dengan menggunakan uji t. Hasil dari penelitian ini menunjukkan bahwa variabel Biaya Operasional terhadap Pendapatan Operasional (BOPO) dan Return On Asset (ROA) memiliki pengaruh signifikan terhadap Market Share sedangkan variabel Financing to Deposit Ratio (FDR) dan Capital Adequacy Ratio tidak berpengaruh signifikan terhadap Market Share.
PENINGKATAN PEREKONOMIAN PENGRAJIN BATIK TANAH LIEK “SALINGKA TABEK” SOLOK Laynita Sari; Renil Septiano; Dewi Zulvia; Febryandhie Ananda
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.486

Abstract

The purpose of this Community Service activity is to improve the economy of the Solok “salingka tabek” clay batik craftsmen. Improving the economy is carried out by providing an understanding of accounting bookkeeping because there are many deficiencies encountered in connection with the recording and reporting of financial transactions. This is caused by the knowledge of the clay batik craftsman "salingka tabek" which is still very limited in the field of Accounting. By using accounting, it is hoped that the recording and reporting of financial transactions of the craftsmen will be more organized so that they can assist management in making decisions and improve the craftsmen’s economy of the "salingka tabek" clay batik industry
Analisis Faktor-Faktor Keuangan Yang Mempengaruhi Market Share Perbankan Syariah Di Indonesia Zakia Midania; Renil Septiano
JURNAL PUNDI Vol 7, No 1 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i1.456

Abstract

This research aims to analyze the Effect of Operational Fee (BOPO), Return On Assets (ROA) and Financing to Deposit Ratio (FDR) against Market Share Syariah Bank in Indonesia. This type of research is quantitative. Total population of 11 Sharia General Banks. The technique of sampling used is a total sampling, where the number of samples is equal to the population, namely 11 General Bank Syariah, the number of samples is 33 samples obtained from 11 Common Bank Syariah during the period of 3 years, 2018 until 2020. The analysis technique used in this research is a double linear regression analysis using program assistance of SPSS versions 23. The pharmacy in the test by using the t test. The results of this study indicate that the variable Operating Cost of Operational Income (BOPO) and Return On Assets (ROA) has a significant effect on market share, while Financing to Deposit Ratio (FDR) does not significantly affect the dependent variables namely Market Share
APAKAH MODAL MEMPENGARUHI NILAI PERUSAHAAN? STUDI KASUS PADA PERBANKAN YANG ADA DI INDONESIA Laynita Sari; Renil Septiano
Journal of Social and Economics Research Vol 5 No 1 (2023): JSER, June 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i1.76

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh modal terhadap nilai perusahaan perbankan yang ada di Indonesia. Modal diperoleh dari laporan keuangan dan nilai perusahaan diukur dengan menggunakan tobins-q. Sampel penelitian berjumlah empat puluh perusahaan perbankan yang ada di Indonesia dari tahun 2020-2021, yang ditentukan dengan metode purposive sampling. Jenis data yang digunakan adalah data sekunder berupa laporan tahunan perusahaan perbankan periode tahun 2020-2021. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan program SPSS versi 27.0. Penelitian ini menemukan bahwa jumlah modal bank tidak memberikan bukti secara empiris mempengaruhi nilai perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2020-2021.
PENERAPAN TARGET COSTING DALAM UPAYA EFISIENSI BIAYA PRODUKSI PADA USAHA “SALA LAUAK” KELURAHAN PURUS-KOTA PADANG Mike Kusuma Dewi; Elsa Meirina; Laynita Sari; Renil Septiano; Lisa Amelia Herman
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.836

Abstract

The small and medium business sector (UMKM) is an important pillar in the Indonesian economy. There should be no doubt about its existence, considering that this sector absorbs a lot of labor which has proven to be able to survive in the midst of the storm of the economic crisis and become the driving force of the economy. Currently, UMKM are in a trend that positive with the number continuing to increase every year. This positive trend will have a good impact on the Indonesian economy. One of the business actors that dominates the most is the culinary sector. The culinary delights that will be used as material for this service are sala lauak snacks. In this service activity, we from the team provide education about the application of simple target costing to business actors which will be linked to the turnover generated by producers in 1 day. The application of target costing is based on the difference between the target cost per unit of production and the desired profit margin from the product selling price. Based on this, producers are expected to be able to generate maximum profits and further improve the quality standards of the products they produce