Articles
THE EFFECT OF WORKING CAPITAL TURNOVER AND RECEIVABLES TURNOVER OF RETURN ON EQUITY: A CASE STUDY FORM COOPERATIVE
Yamin, Muhammad;
Pratiwi, Aliah
Jurnal Inovasi Ekonomi Vol 5, No 01 (2020)
Publisher : Univesitas Muhammadiyah Malang
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DOI: 10.22219/jiko.v5i01.11352
The research aims to determine the influence of working capital turnover, receivables turnover on return on equity (ROE) at Koperasi Pegawai Negeri (KPN) "Kasabua Ade" Bima city, Indonesia. This type of research in the study uses quantitative research with purposive sampling with a 10-year sample collection and data analysis techniques using multiple regression analyses. The results showed that: 1) a partial working capital turnover level has no significant effect on ROE; 2) the receivables turnover has been partially significant to the ROE; 3) working capital turnover and receivables turnover have significant of the ROE.
Analisis Fixed Asset Ratio Pada PT Air Asia Indonesia Tbk.
Dewi Puspita Sari;
Aliah Pratiwi
Coopetition : Jurnal Ilmiah Manajemen Vol 11 No 1 (2020): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia
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This study aims to determine the level of fixed asset turnover at PT Air Asia Indonesia Tbk. Asset is still one of several requirements that must be owned by the company in supporting the company's operational activities. The purpose of this study was to determine the Fixed Asset Ratio applied to PT Air Asia Indonesi Tbk. presentation and disclosure of fixed assets in the financial statements. The method used in this research is descriptive method. The research instrument used was financial statement data in the form of a balance sheet. The population used is the company's financial statement data for 19 years from 1999-2018 The sample used in this study is financial data for 5 years (2014-2018) and the sampling used in this study is purposive sampling, data collection techniques used namely literature study. The data analysis technique used is the t one sample. Asset Turnover Results, on average, the turnover of fixed assets at PT Air Asia Indonesia Tbk continues to increase until 2018.
Pengaruh Good Corporate Governance dan Kinerja Keuangan Terhadap Harga Saham Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2011-2018
Nurulrahmatiah, Nafisah;
Pratiwi, Aliah;
nurhayati
Coopetition : Jurnal Ilmiah Manajemen Vol 11 No 2 (2020): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia
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This study aims to determine how much influence the Good Corporate Governance and financial performance on stock prices on food and beverage sector companies listed on the Stock Exchange. Good corporate governance can be seen from the board of directors, independent commissioners, and institutional ownership, in addition one of the ratios which can be used to see financial performance. The share price is identified by the closing price when the financial statements are published. The results showed that the board of directors, independent commissioners, institutional ownership and ROE had an influence on the stock prices of food and beverage companies listed on the Indonesia Stock Exchange in 2011-2018.
ANALISIS MODAL KERJA TERHADAP NPM (NET PROFIT MARGIN) PADA PT GUDANG GARAM TBK
Yanti;
Aliah Pratiwi
JUIMA : JURNAL ILMU MANAJEMEN Vol 10 No 1 (2020): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar
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Working capital is not important for the company because without sufficient working capital, the company's operational activities cannot be carried out. The purpose of this study was to study working capital research on Net Profit Margins at PT Gudang Garam Tbk. This type of research is research that is associative. The data used is the financial statements of PT. Gudang Garam Tbk. year 2009 - 2018 which contains the allocation and income statement. The data was each obtained from the Indonesia Stock Exchange (IDX) and www.gudanggaramtbk.com. After processing the data, the results of the study show that working capital has no significant effect on changes in Net Profit Margin.
ANALISIS GROWTH OPPORTUNITY PADA PT. ADIRA DINAMIKA MULTIFINANCE TBK
Raodah, Raodah;
Pratiwi, Aliah
Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2020): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang
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DOI: 10.32502/jab.v5i2.2825
This study aims to determine the level of Growth Opportunity at PT. Adira Dinamika Multifinance Tbk. Growth Opportunity is a growth opportunity for a company in the future. The research method used in this research is descriptive research. The research instrument used was financial statement data in the form of a balance sheet. the population used is the company's financial statement data for 28 years and the sample used in this study is financial data for 10 years namely (2009-2018). Data collection techniques used were literature study and data analysis techniques used were t one sample. Based on the results of the study it can be concluded that the Growth Opportunity INVOS and IOE in the 10 years of the research period is getting better and tends to increase.
PENGARUH LIABILITAS DAN EKUITAS TERHADAP PROFITABILITAS PADA PT. PRIMARINDO ASIA INFRASTRUCTURE TBK
Safira Nurlita1;
Aliah Pratiwi
JUIMA : JURNAL ILMU MANAJEMEN Vol 10 No 2 (2020): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar
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DOI: 10.36733/juima.v10i2.1394
This study aims to determine the effect of liabilities and equity on profitability. Indicators to measure profitability use Return on Equity (ROE), while liabilities use the ratio of short-term debt to equity (STDE) and shareholder equity using the ratio of prorietary ratio (PR). this research was conducted at PT. Primarindo Asia infrastructure, tbk. This type of research is associative research. The sampling technique used is a non probability sampling technique that is purposive sampling, with the sample used is for 8 years. The analysis technique used in this study is the classic assumption test and multiple regression analysis. Based on the results of the regression analysis shows short-term liabilities, and capital alone has no influence on profitability either partially or simultaneously
ANALISIS PERBANDINGAN DEBT TO EQUITY RATIO ANTARA PT KALBE FARMA TBK DAN PT KIMIA FARMA TBK
Mujabir;
Aliah Pratiwi
JUIMA : JURNAL ILMU MANAJEMEN Vol 11 No 2 (2021): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar
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This study aims to analyze whether or not there is a difference in Debt to Equity Ratio between PT Kalbe Farma Tbk and PT Kimia Farma Tbk. This type of research used in this research is comparative research (comparison). Comparative research is used to determine the ratio of Debt to Equity Ratio between PT Kalbe Farma Tbk (X1) and PT Kimia Farma Tbk (X2). The variable in this study is DER (Debt to Equit Ratio). The sampling method used is the purposive sampling method, which is taking the sample previously determined based on the aims and objectives of the research and the sample in this study is the financial statements of PT Kalbe Farma Tbk and PT Kimia Farma Tbk for 5 years starting from 2015 to 2019. Analysis of the data used in the form of two independent samples t-test. The results of the analysis show that there is a difference in Debt to Equity Ratio between PT Kalbe Farma Tbk and PT Kimia Farma Tbk, the results of data interpretation can compare the value tcount and ttable. If t_count ≥ t_table, then H0 is rejected and Ha is accepted. So {(5,755) ≥ (2,306)}, then H0 is accepted and Ha is rejected.
Analisis Perbandingan Degree Of Financial Leverage Antara Bank Cimb Niaga Dan Bank Danamon
Siti Rohana;
Aliah Pratiwi
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 3 No. 1 (2020): Januari (2020) - Juni (2020)
Publisher : STIE PGRI Dewantara Jombang
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DOI: 10.26533/jad.v3i1.508
Penelitian ini bertujuan untuk menganalisis ada atau tidaknya perbedaan Degree of Financial Leverage antara Bank CIMB Niaga Tbk dan Bank Danamon Tbk. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian komparatif (perbandingan). Penelitian komparatif digunakan untuk mengetahui perbandingan Degree of Financial Leverage antara Bank CIMB Niaga Tbk (X1) dan Bank Danamon Tbk (X2).variabel dalam penelitian ini adalah DFL (Degree of Financial Leverage). Metode pengambilan sampel yang digunakan adalah metode purposive sampling, yaitu mengambil sampel yang ditentukan sebelumya berdasarkan maksud dan tujuan penelitian dan Sampel dalam penelitian ini adalah laporan keuangan pada Bank CIMB Niaga Tbk dan Bank Danamon Tbk selama 6 tahun mulai dari tahun 2013 sampai tahun 2018. Analisis data yang digunakan berupa uji – t Dua sampel Independen. Hasil analisis menunjukkan bahwa tidak ada perbedaan Degree of Financial Leverage antara Bank CIMB Niaga Tbk dan Bank Danamon Tbk, hasil interprestasi data dapat nilai membandingkan dan . Jika ≤ , maka H0 diterima dan Ha ditolak. Jadi {(- 1,147) ≤ (2,228)}, maka H0 diterima dan Ha ditolak.
Analisis Perbandingan Degree Of Financial Leverage Antara Bank Cimb Niaga Dan Bank Danamon
Siti Rohana;
Aliah Pratiwi
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 3 No. 1 (2020): Januari (2020) - Juni (2020)
Publisher : STIE PGRI Dewantara Jombang
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DOI: 10.26533/jad.v3i1.508
Penelitian ini bertujuan untuk menganalisis ada atau tidaknya perbedaan Degree of Financial Leverage antara Bank CIMB Niaga Tbk dan Bank Danamon Tbk. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian komparatif (perbandingan). Penelitian komparatif digunakan untuk mengetahui perbandingan Degree of Financial Leverage antara Bank CIMB Niaga Tbk (X1) dan Bank Danamon Tbk (X2).variabel dalam penelitian ini adalah DFL (Degree of Financial Leverage). Metode pengambilan sampel yang digunakan adalah metode purposive sampling, yaitu mengambil sampel yang ditentukan sebelumya berdasarkan maksud dan tujuan penelitian dan Sampel dalam penelitian ini adalah laporan keuangan pada Bank CIMB Niaga Tbk dan Bank Danamon Tbk selama 6 tahun mulai dari tahun 2013 sampai tahun 2018. Analisis data yang digunakan berupa uji – t Dua sampel Independen. Hasil analisis menunjukkan bahwa tidak ada perbedaan Degree of Financial Leverage antara Bank CIMB Niaga Tbk dan Bank Danamon Tbk, hasil interprestasi data dapat nilai membandingkan dan . Jika ≤ , maka H0 diterima dan Ha ditolak. Jadi {(- 1,147) ≤ (2,228)}, maka H0 diterima dan Ha ditolak.
ANALISIS LAPORAN ARUS KAS OPERASI UNTUK MENILAI KINERJA KEUANGAN PADA PT. GUDANG GARAM TBK
Nurjanah Nurjanah;
Aliah Pratiwi
Procuratio : Jurnal Ilmiah Manajemen Vol 8 No 2 (2020): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia
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This study aims to determine and analyze how the picture of liquidity and flexibility in PT. Gudang Garam Tbk. The research instrument uses a list of tables. The type of research is descriptive. The population in this study in the financial statement data for 48 years. The sample in this study is for 5 years (2014-2018). The type of research data uses quantitative data types with SPSS 16.0. The results of the study showed that the liquidity ratio and flexibility ratio had no effect on the salt storage warehouse or it could be interpreted that the liquidity ratio and flexibility ratio were categorized as good. Penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana gambaran likuiditas dan fleksibilitas pada PT Gudang Garam Tbk. Instrumen penelitian menggunakan daftar tabel. Jenis penelitian adalah deskriptif. Populasi dalam penelitian ini adalah data laporan keuangan selama 48 tahun. Sampel dalam penelitian ini yaitu selama 5 tahun (2014-2018). Jenis data penelitian menggunakan jenis data kuantitatif dengan sumber data sekunder menggunakan bantuan program SPSS.16.0. Hasil penelitian menunjukan bahwa rasio likuiditas dan rasio fleksibiltas tidak terdapat pengaruh terhadap PT. Gudang Garam Tbk atau dapat di artikan bahwa rasio likuiditas dan rasio fleksibilitas berkategori baik.