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All Journal Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK) Neraca Manajemen, Akuntansi, dan Ekonomi
Yeyen Parlina
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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ANALISIS RASIO SOLVABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA KOPERASI PEGAWAI BANK TABUNGAN NEGARA CIREBON Yeyen Parlina; Ahmad Rozali
Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi Vol 1 No 1 (2022): Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.794 KB) | DOI: 10.58468/jambak.v1i1.9

Abstract

ABSTRAKSI Penelitian bertujuan untuk mengetahui nilai dan hasil analisis kinerja keuangan pada Koperasi Pegawai Bank Tabungan Negara Cirebon berdasarkan analisis rasio solvabilitas menggunakan Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER) periode tahun 2018 s/d 2020. Menggunakan metode analisis deskriptif kuantitatif, observasi, wawancara dan studi pustaka, serta jenis data primer dan sekunder. Analisis yang digunakan analisis Rasio Solvabilitas menggunakan Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER) periode 2018 s/d 2020. Disimpulkan bahwa kinerja keuangan pada Koperasi Pegawai Bank Tabungan Negara Cirebon periode 2018 s/d 2020 berdasarkan analisis rasio solvabilitas menggunakan Debt to Asset Ratio (DAR) dinilai dalam kriteria buruk. Hal ini berdasarkan hasil perhitungan rata-rata Debt to Asset Ratio (DAR) yaitu sebesar 100,7% yang dibandingkan dengan Standar Pedoman Penilaian Koperasi menurut PMK & UMK No.06/Per/M.KUKM/V/2006, dimana jika hasilnya >80% yaitu dinilai dalam kriteria buruk. Sedangkan kinerja keuangan pada Koperasi Pegawai Bank Tabungan Negara Cirebon periode 2018 s/d 2020 berdasarkan analisis rasio solvabilitas menggunakan Debt to Equity Ratio (DER) dinilai dalam kriteria kurang baik. Hali ini diketahui berdasarkan hasil perhitungan rata-rata Debt to Equity Ratio (DER) yaitu sebesar 179,8% yang dibandingkan dengan Standar Pedoman Penilaian Koperasi menurut PMK & UMK No.06/Per/M.KUKM/V/2006, dimana jika hasilnya >150%-200% yaitu dinilai dalam kriteria kurang baik. ABSTRACT This study aims to determine the value and results of financial performance analysis at the Cirebon State Savings Bank Employee Cooperative based on solvency ratio analysis using Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) for the period 2018 to 2020. Using quantitative descriptive analysis methods, observation, interviews and literature study, as well as the types of primary and secondary data. The analysis used is Solvency Ratio analysis using Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) for the period 2018 to 2020. It is concluded that the financial performance of the Cirebon State Savings Bank Employee Cooperative for the period 2018 to 2020 is based on solvency ratio analysis. Using the Debt to Asset Ratio (DAR) rated in poor criteria. This is based on the results of the calculation of the average Debt to Asset Ratio (DAR) which is 100.7% which is compared to the Standard Guidance for Valuation of Cooperatives according to PMK & UMK No.06/Per/M.KUKM/V/2006, where if the result is > 80% that is rated in bad criteria. Meanwhile, the financial performance of the Cirebon State Savings Bank Employee Cooperative for the period 2018 to 2020 based on the analysis of the solvency ratio using the Debt to Equity Ratio (DER) is considered to be in poor criteria. This is known based on the results of the calculation of the average Debt to Equity Ratio (DER) which is 179.8% which is compared to the Standard Guidelines for Cooperative Assessment according to PMK & UMK No.06/Per/M.KUKM/V/2006, where if the results are >150%-200%, which is assessed in the criteria of being unfavorable.
ANALISIS PROFITABILITAS DALAM PENGELOLAAN KREDIT PADA KOPERASI SIMPAN PINJAM MEKAR SARI PASAR GUNUNG SARI (GTC) CIREBON Yeyen Parlina; Erlita Ega Silvian
Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi Vol 1 No 1 (2022): Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (673.571 KB) | DOI: 10.58468/jambak.v1i1.13

Abstract

ABSTRACT Profitabilitas merupakan suatu kemampuan perusahaan dalam menghasilkan laba selama periode tertentu pada tingkat penjualan. Penelitian ini bertujuan untuk menghitung profitabilitas pada Koperasi Simpan Pinjam Mekar Sari Cirebon periode 2018 hingga 2020. Dengan menggunakan metode perhitungan Gross Profit margin,Net Profit Margin,Return On Asset.Hasil perhitungan Gross Profit Margin (GPM) pada Koperasi Simpan Pinjam Mekar Sari GTC Cirebon periode 2018 s/d 2020 dinilai sangat baik, hal ini berdasarkan hasil perhitungan rata-rata Gross Profit Margin (GPM) selama 3 tahun yaitu 42.83%, yang berada diatas standar rasio profitabilitas yaitu >30% yaitu termasuk sebagai kriteria pengelolaan sangat baik.Hasil perhitungan Net Profit Margin (NPM) pada Koperasi Simpan Pinjam Mekar Sari GTC Cirebon periode 2018 s/d 2020 dinilai sangat baik, hal ini berdasarkan hasil perhitungan rata-rata Net Profit Margin (NPM) selama 3 tahun yaitu 41.8%, yang berada diatas standar rasio profitabilitas yaitu >30% yaitu termasuk sebagai kriteria pengelolaan sangat baik.Hasil perhitungan Return On Asset (ROA) pada Koperasi Simpan Pinjam Mekar Sari GTC Cirebon periode 2018 s/d 2020 dinilai baik, hal ini berdasarkan hasil perhitungan rata-rata Return On Asset (ROA) selama 3 tahun yaitu 30%, yang berada pada kriteria baik standar rasio profitabilitas. ABSTRAK Profitability is a company's ability to generate profits during a certain period at the level of sales. This study aims to calculate the profitability of the Mekar Sari Cirebon Savings and Loans Cooperative for the period 2018 to 2020. By using the calculation method of Gross Profit margin, Net Profit Margin, Return on Assets. The results of the calculation of Gross Profit Margin (GPM) at the Mekar Sari Savings and Loan Cooperative GTC Cirebon the period 2018 to 2020 is considered very good, this is based on the results of the calculation of the average Gross Profit Margin (GPM) for 3 years, which is 42.83%, which is above the standard profitability ratio, which is > 30%, which is included as very good management criteria. the calculation of Net Profit Margin (NPM) at the Mekar Sari GTC Cirebon Savings and Loan Cooperative for the period 2018 to 2020 is considered very good, this is based on the results of the calculation of the average Net Profit Margin (NPM) for 3 years, which is 41.8%, which is above the standard profitability ratio is > 30% which is included as a criterion The management is very good. The results of the calculation of Return On Assets (ROA) at the Mekar Sari GTC Cirebon Savings and Loan Cooperative for the period 2018 to 2020 are considered good, this is based on the results of the calculation of the average Return On Asset (ROA) for 3 years, which is 30% , which is in the criteria of a good standard profitability ratio.
PENGARUH DESAIN KEMASAN PRODUK DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA HOME INDUSTRY MOLRING MOMA DI TASIKMALAYA Alma Fauziah; Yeyen Parlina; Suwandi, Suwandi
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 12 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v9i12.6803

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh desain kemasan produk dan kualitas produk terhadap keputusan pembelian konsumen pada home industry Molring Moma di Tasikmalaya. Penelitian ini menggunakan metode kuantitatif deskriptif. Responden dalam penelitian ini adalah 60 konsumen. Data dikumpulkan menggunakan kueisioneir dianalisis deingan reigreisi lineiar beirganda meinggunakan SPSS 20 for windows. Hasil peineilitian meinunjukkan bahwa 1) seicara parsial deisain keimasan produk (x1) beirpeingaruh positif signifikan teirhadap keiputusan peimbeilian konsumein (y) pada homei industry Molring Moma di Tasikmalaya. Hasil uji seicara parsial meinunjukkan bahwa deisain keimasan produk (x1) meimiliki nilai thitung> ttabeil seibeisar 3.962 > 2.002, maka H0 ditolak dan H1 diteirima dan meimiliki nilai koeifisiein reigreisi seibeisar 36,4%. 2) seicara parsial kualitas produk (x2) beirpeingaruh positif signifikan teirhadap keiputusan peimbeilian konsumein (y) pada homei industry Molring Moma di Tasikmalaya. Hasil uji seicara parsial meinunjukkan bahwa kualitas produk (x1) meimiliki nilai thitung> ttabeil seibeisar 6.210 >2.002 , maka H0 ditolak dan H2 diteirima dan meimiliki nilai koeifisiein reigreisi seibeisar 51,6%. 3) seicara simultan deisain keimasan produk (x1) dan kualitas produk (x2 ) teirhadap keiputusan peimbeilian konsumein (y) pada homeiindustry molring moma di Tasikmalaya. Hasil uji dipeiroleih dari Fhitung > Ftabeil seibeisar 46.655 > 3,16, maka H0 ditolak H3 diteirima dan meimiliki nilai koeifisiein reigreisi seibeisar 60,7%.
Analisis Perhitungan Pajak Kendaraan Bermotor Dan Bea Balik Nama Di Pusat Pengelolaan Pendapatan Daerah Wilayah Kabupaten Cirebon I Sumber Deny Pratama; Rusto Nawawi; Yeyen Parlina
Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi Vol 4 No 1 (2025): Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/jambak.v4i1.184

Abstract

One source of income that makes a major contribution to Cirebon Regency is motor vehicle tax and transfer fees because many people use motorized vehicles, both two-wheeled and more. However, not all people comply with the tax burden that must be paid, among the causes is the absence of an image or estimate of how much the tax burden must be paid each tax due. This study aims to find out how to calculate motor vehicle tax and motor vehicle transfer fees at the Regional Revenue Management Headquarters for Cirebon I Sumber Regency. As for the realization of Motor Vehicle Tax revenue in 2020 with an ineffective assessment it only reached 73.22%, in 2021 with a very effective assessment it reached 104.04%, in 2022 with a very effective assessment it reached 103.24% and Motor Vehicle Name Transfer Fee receipts in in 2020 with an ineffective rating of only 75.89%, in 2021 with a very effective rating of 104.84%, in 2022 a very effective assessment of 101.36%. The analytical method used is descriptive qualitative analysis which is trying to describe a social phenomenon that is focused on solving problems in the present and the future. The results of the study show that the motor vehicle tax calculation system and motor vehicle transfer fees in P3DW Cirebon Regency are in accordance with West Java government regulations. It is better to evaluate the education or introduction to the public regarding how to calculate PKB and BBNKB so that it becomes easier, simpler, informative and innovative.
Co-Authors Ahmad Rozali Ahmad Rozali Alma Fauziah Deny Pratama Erlita Ega Silvian Rusto Nawawi Suwandi Suwandi