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KINERJA KEUANGAN DENGAN PENDEKATAN FINANCIAL RATIO DAN MARKET RATIO PADA PT ASTRA INTERNASIONAL, Tbk. PERIODE TAHUN 2014-2019 yulius gessong sampeallo; Fariyanti Fariyanti; Nurul Hidayah
Jurnal Eksis Vol 16, No 2 (2020): Vol 16, No 2 (2020)
Publisher : Politeknik Negeri Samarinda

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Abstract

The purpose of this study was to determine the financial performance of PT Astra International Tbk in the 2014-2019 period with the Financial Ratio approach and to determine the financial performance at PT Astra Internasional Tbk in the 2014-2019 period with the Market Ratio approach.The analytical tool used is the Financial Ratio approach in terms of liquidity ratios, solvency ratios, activity ratios and profitability ratios and the Market Ratio approach in terms of earnings per share, price earning ratio, dividend yield, dividend payout ratio and price to book value ratio. The results of the analysis of financial ratios show that the financial performance of PT Astra International, Tbk has fluctuated from the Financial Ratio approach in terms of liquidity ratios consisting of current ratios of 1.29 times and quick ratios of 1.05 times, solvency ratios consisting of debt to asset ratios of 46.94% and debt to equity ratio of 88.45%, the activity ratio consists of inventory turnover of 9.34 times, fixed asset turnover of 3.80 times and total asset turnover of 0.67 times and ratio profitability consists of return on assets of 7.56% and return on equity of 14.25% and experiencing fluctuations from the Market Ratio approach in terms of earnings per share ratio of Rp 536.19, price earning ratio of 12.92 times, dividend yield of 3.05%, dividend payout ratio of 39.38% and price to book value ratio of 1.50 times.Keywords: Financial Performance, Financial Ratio and Market Ratio
PENGARUH MANAJEMEN LABA DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013-2017 yulius gessong sampeallo; Fariyanti Fariyanti; Jeri Jeri
Jurnal Eksis Vol 16, No 1 (2020): Vol 16, No 1 (2020)
Publisher : Politeknik Negeri Samarinda

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Abstract

This research's purpose was to find out  the influence of  earnings management meansured and  company size to CSR (Corporate Social Responsibility) in manufac-turing companies listed on the Indonesia Stock Exchange in the period 2013-2017 as measured by discretionary accruals. This type of research is an empirical study. The research was conducted on 7 manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017 and company financial reports on the Indonesian Stock Exchange (IDX) web. Data types are quantitative data and secondary data sources and documentation data collection techniques. In a test using the multiple linear regression. The results showed that earnings management had a significant effect on Corporate Social Responsibility (CSR) in mining sector companies listed on the Indonesia Stock Exchange in the period 2013-2017 but not significant with a sig value of 0.292 above the significance (α = 0, 05) and the size of the company has a significant effect on Corporate Social Responsibility in manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017 with a significant value of 0.022  or below the level of significance (α = 0.05). Keyword: Profit management, CSR, Manufacturing company
ANALISIS POTENSI KEBANGKRUTAN DENGAN MENGGUNAKAN ALTMAN SCORE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013 – 2017 Zulfikar Zulfikar; Fariyanti Fariyanti; Liana Febrianti
Jurnal Eksis Vol 15, No 1 (2019)
Publisher : Politeknik Negeri Samarinda

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Abstract

This study aims to determine the potential bankruptcies that occur in mining companies listed on the BEI by using the method of Altman Z”-Score modification. The object of research is a mining sector company listed on Indonesia Stock Exchange, the method used is the method Altman Z-Score Modification (1995) with the equation Z" = 6.56X1 + 3.26X2 + 6.72X3 + 1.05X4. In this study there are four independent variables, such as Working Capital to Total Assets (X1), Retained Earning to Total Assets (X2), Earning Before Interest and Tax to Total Assets (X3), Book Value of Equity to Total Liability (X4). The dependent variable in this study is Z "where Z" = 6.56X1 + 3.26X2 + 6.72X3 + 1.05X4. The results of this study show that three companies during the year 2013 - 2017 showed a decline in financial conditions. PT Perdana Karya Perkasa, Tbk and PT Golden Eagle Energy Tbk for 2013 are on healthy criteria with Score more than 2,6. For 2014 is on the gray area criteria. And in 2015 - 2017 the financial condition of both companies continues to decline and experience the potential for bankruptcy with score below 1,1. While the worst financial condition experienced by PT Atlas Resource from the year 2013 - 2017 is on the criteria of potentially bankruptcy because it has score less than 1,1. It is the performance of these three companies is known to continuously decline over the period of 2013 - 2017Keywords: Altman Z"-Score, Potential Bankruptcy, Mining Company 
PENGARUH AKTIVITAS DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN OTOMOTIF DAN KOMPONENNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA Khairil Akbar; Fariyanti Fariyanti; Hida Yanti
Jurnal Eksis Vol 15, No 2 (2019)
Publisher : Politeknik Negeri Samarinda

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Abstract

This study aims to determine the partial effect and simultaneous effect of activity and liquidity on profitability in a case study of automotive companies and components listed on the Indonesia Stock Exchange in 2016-2018. The method used in this research is quantitative method. The data that has been collected is analyzed by the method of data analysis which first tests the classical assumptions before testing the hypothesis. Hypothesis testing in this study uses multiple linear regression with t test, F test and the coefficient of determination test (R2) at the level of significance of 5% (0.05). The results of the study concluded that activity partially has a significant positive effect on profitability while liquidity has a significant negative effect on profitability. And simultaneous positive and significant impact on profitability. Keywords: Activity, liquidity, profitability.
ANALISIS POTENSI KEBANGKRUTAN DENGAN MENGGUNAKAN ALTMAN SCORE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013–2017 Zulfikar Zulfikar; Fariyanti Fariyanti; Liana Febrianti; Reza Wd
Jurnal Eksis Vol 8, No 1 (2012)
Publisher : Politeknik Negeri Samarinda

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Abstract

Penelitian ini bertujuan untuk mengetahui potensi kebangkrutan yang terjadi pada perusahaan sektor pertambangan yang terdaftar di BEI dengan menggunakan metode Altman Z”-Score modifikasi. Objek penelitian merupakan perusahaan sektor pertambangan yang terdaftar di Bursa Efek, maka metode yang digunakan adalah metode Altman Z”-Score Modifikasi (1995) dengan persamaan Z” = 6,56X1 + 3,26X2 + 6,72X3 + 1,05X4. Dalam penelitian ini terdapat empat variabel independen yaitu Working Capital to Total Assets (X1), Retained Earning to Total Asset (X2), Earning Before Interest and Tax to Total Asset (X3), Book Value of Equty to Total Liability (X4). Adapun variabel dependen dalam penelitian ini adalah Z” dimana Z” = 6,56X1 + 3,26X2 + 6,72X3 + 1,05X4. Hasil penelitian ini menunjukkan untuk ketiga perusahaan yang diteliti selama tahun 2013–2017 menunjukkan penurunan kondisi keuangan. PT Perdana Karya Perkasa, Tbk dan PT Golden Eagle Energy, Tbk untuk tahun 2013 berada pada kriteria sehat dengan Score lebih dari 2,6. Untuk 2014 berada pada kriteria grey area. Pada tahun 2015–2017 kondisi keuangan kedua perusahaan tersebut terus menurun dan mengalami potensi kebangkrutan dengan score dibawah 1,1. Sedangkan kondisi keuangan yang terparah dialami oleh PT Atlas Resource dari tahun 2013–2017 berada pada kriteria yang berpotensi kebangkrutan karena memiliki score yang kurang dari 1,1. Jadi kinerja dari ketiga perusahaan tersebut diketahui secara terus menerus mengalami penurunan selama periode tahun 2013-2017.
VALUASI JASA LINGKUNGAN HUTAN TROPIS: STUDI KASUS BEBERAPA KAMPUNG DI KALIMANTAN TIMUR Nuzula Elfa Rahma; Erna Rositah; Dwi Agung Pramono; Dyah Widyasasi; Fariyanti Fariyanti
JURNAL RISET PEMBANGUNAN Vol 2, No 2 (2020)
Publisher : BADAN PENELITIAN DAN PENGEMBANGAN DAERAH PROVINSI KALIMANTAN TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36087/jrp.v2i2.58

Abstract

ABSTRAKDalam perumusan kebijakan terkait pengelolaan lingkungan hidup, khususnya terkait ekosistem hutan hujan tropis di Kalimantan Timur, perlu didasarkan pada kajian yang berbasis sains. Dengan latar belakang tersebut, penelitian ini dilaksanakan. Adapun tujuan dari penelitian ini adalah untuk menentukan nilai manfaat jasa lingkungan dari keberadaan ekosistem hutan hujan tropis yang berada di kawasan beberapa kampung di Kalimantan Timur. Empat kampung yang menjadi area studi meliputi Bea Nehas, Merabu, Dumaring, dan Long Duhung. Valuasi dilakukan dengan metode benefit transfer, dengan memanfaatkan database TEEB (The Economics of Ecosystems and Biodiversity) sebagai acuan. Hasil studi menunjukkan bahwa TEV (Total Economic Value) untuk kampung Bea Nehas adalah sebesar 1,25 milyar USD/tahun atau setara dengan 18,2 triliun rupiah/tahun; TEV untuk kampung Merabu adalah sebesar 314,1 juta USD/tahun atau setara dengan 4,6 triliun rupiah/tahun; TEV untuk kampung Dumaring adalah sebesar 325,9 juta USD/tahun atau setara dengan 4,7 trilyun rupiah/tahun; sedangkan, kampung Long Duhung memiliki TEV sebesar 202,8 juta USD/tahun atau setara dengan 2,9 trilyun rupiah. Dari nilai TEV kampung-kampung tersebut, proporsi nilai jasa pendukung adalah sebesar 0,1%, jasa penyediaan sebesar 45,2%, jasa pengaturan sebesar 17,3%, dan jasa kultural sebesar 37,4%. Kata kunci: jasa lingkungan, hutan hujan tropis, Kalimantan Timur, valuasi, TEEB database ABSTRACTPolicy formulation for environmental management needs to be founded by science-based evidence, particularly in regard of East Kalimantan tropical rainforest ecosystem. Thus, the establishment of this research. Moreover, the research aims to estimate the value of tropical rainforest ecosystem services in several kampongs within the boundary of the East Kalimantan province. The study takes into account four kampongs, Bea Nehas, Merabu, Dumaring, and Long Duhung. The valuation employs the benefit transfer method by using the TEEB (The Economics of Ecosystems and Biodiversity) database as reference. The result shows that the TEV (Total Economic Value) for Bea Nehas amounts to 1,25 billion USD/year, 314,1 million USD/year for Merabu, 325,9 million USD/year for Dumaring, and 202,8 million USD/year for Long Duhung. In term of TEV proportion, for all kampongs, supporting services take 0,1%, provisioning services take 45,2%, regulating services take 17,3%, and cultural services take 37,4%. Keywords: ecosystem services, tropical rainforest, East Kalimantan, valuation, TEEB database
KLASIFIKASI MINAT SISWA UNTUK PROGRAM STUDI JURUSAN TEKNOLOGI INFORMASI - POLITEKNIK NEGERI SAMARINDA MENGGUNAKAN METODE FUZZY C-MEANS CLUSTERING Bedi Suprapty; Fariyanti Fariyanti
J-Icon : Jurnal Komputer dan Informatika Vol 8 No 1 (2020): Maret 2020
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jicon.v8i1.2184

Abstract

Students who have graduated from high school or high school will continue to a higher level such as Samarinda State Polytechnic. Samarinda State Polytechnic consists of several Departments approved by the Information Technology department. The Information Technology Department has 4 Study Programs including; D3 Informatics Engineering, D3 Computer Engineering, D4 Multimedia Information Technology and D4 Computer Technology Engineering. This research was conducted by classifying specialization of students who would continue their studies to the Department of Information Technology, Samarinda State Polytechnic. Sources of data obtained from the questionnaire. Data collection was carried out by questionnaire method, the questionnaire consisted of 15 questions and had 5 criteria. Each criterion has 3 questions. The questionnaire was distributed to 160 high school and vocational high school students in the city of Samarinda, East Kalimantan. Clusters in this study are divided into 4, namely cluster 1, an interest in the D3 Study Program in Informatics Engineering, cluster 2 an interest in the D3 Study Program in Computer Engineering, cluster 3 an interest in the D4 Study Program in Multimedia Information Technology and cluster 4 an interest in D4 in Computer Engineering Technology. Fuzzy C-means method is used in resolving these complications where the results of clustering cluster 1 consists of 41 students, cluster 2 consists of 46 students, cluster 3 consists of 21 students, cluster 4 consists of 52 students. The average MAPE percentage for the whole cluster is 27.07%.