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Makmur Makmur
Politeknik Negeri Samarinda
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EVALUASI SISTEM PENGENDALIAN INTERNAL SISTEM PENJUALAN KREDIT PADA PT ARINGO COMPUTER Makmur Makmur; Muhammad Kadafi; Apria Apria
Jurnal Eksis Vol 15, No 1 (2019)
Publisher : Politeknik Negeri Samarinda

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Abstract

In order to achieve the company's purpose is to get maximum profit, the company needs a tool used in order to achieve the company. The tools are accounting system  and reports of each section used to provide financial information for the company. The purpose is to know the appropriateness of applying credit sales system based on internal control system principle. In the data collection, the authors conducted several interviews, observation, interviews and study the source of the book (literatures). The analytical tool used is the elements of internal control system of credit sales by Mulyadi and the main purpose of internal control system. The result of this research is there are some system applied by company which is not in accordance with Internal Control System so that can cause loss for company. Keywords: Accounting System, Credit Sales System, Internal Control System.
ANALISIS PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA) PADA PT SUMALINDO LESTARI JAYA Tbk Makmur Makmur; E. Retno Maninggarjati; Nur Afni Oktabianita
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 Sumalindo Lestari Jaya Tbk with economic value added method (Economic Value Added) in the period 2015 – 2018. The performance assessment standards is if the EVA is positive then there has been a value added to the company. Conversely, if the value of EVA is negative indivate no value added to the company  while the value of EVA = 0 indicate the position of the company is break even. The research method used by the writer is descriptive research by analyzing financial statements using quantitative data that the financial statements of the consolidated financial position and profit or loss of PT Sumalindo Lestari Jaya Tbk listed on the Indonesia Stock Exchange. Data analysis tool used is the method of Economic Value Added (EVA) to calculate the Net Operating Profit After Tax (NOPAT), Weigted Average Cost of Capital (WACC), Total Capital Structure, Capital Charges, and Economic Value Added (EVA). Based on the analysis and discussion conducted at PT Sumalindo Lestari Jaya Tbk during the study period of 2015 -2018 by using EVA, the results show positive EVA in 2015 and 2016, whereas in 2017 and 2018 showed a negative EVA. Keywords: Financial Performance, Economic Value Added (EVA)
ANALISIS PROSEDUR PENJAMINAN KREDIT PADA PT JAMINAN KREDIT DAERAH (JAMKRIDA) KALTIM TAHUN 2018 Makmur Makmur; Aris Tri Cahyono; Novita Novita
Jurnal Eksis Vol 15, No 2 (2019)
Publisher : Politeknik Negeri Samarinda

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Abstract

The purpose of this research is to find out the credit guarantee procedure used by PT Jamkrida Kaltim. The analytical tools used in this study are business feasibility, complementary credit, substitution of compensation, temporary takeover of the risk of bad credit, involvement of three parties, subrogation receivables, and credit control cooperation. The results of this study indicate that the credit guarantee procedures found at PT Jamkrida Kaltim still have a difference in principle, namely the principle of substituting collateral between work practices at PT Jamkrida Kaltim and the principle according to Yasabari and Dewi in a book entitled Credit Guaranteed to Bring UKMK to Access Financing.
Pengaruh Kepemimpinan dan Kompensasi terhadap Kinerja Karyawan PT Pertamina (Persero) Unit Pengolahan V Balikpapan melalui Motivasi Makmur Makmur; E. Retno Maninggarjati; Ahmad Sirri
Jurnal EKSIS Vol. 18 No. 1 (2022): APRIL
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v18i1.303

Abstract

One of the heavy assiagment carried out by PT Pertamina (Persero) is fulfilling oil and gas needs. Then the implementation of the system in the organization must be done well because of this purpose research (1) to find out the leadership will have a positive and significant effect to employee motivation (2) to find out compensation will have a positive and significant effect to motivation (3) to find out the motivation positive and significant to employee performance (4) to find out leadership will have a positive and significant effect to employee performance (5) to find out compensation will have a positive and significant effect to employee performance (6) to find out leadership and compensation will have a positive and significant effect to motivation. The method of collecting data through questionnaires distributed to employees of PT Pertamina (Persero) Refinery Unit V samples taken as many as 80 respondents with the Probability Sampling Method. The analysis method used in this research is path analysis. From the results of the tests showed (1) leadership has a positive and significant effect to motivation (2) compensation has a positive and significant effect to motivation (3) motivation has a positive and significant effect to employee performance (4) leadership has a positive and significant effect to employee performance (5 ) compensation has a positive but not significant effect to employee performance (6) leadership and compensation have a positive and significant effect to employee performance through motivation.
Co-Authors Ahmad Sirri Apria Apria Aris Tri Cahyono E. Retno Maninggarjati Muhammad Kadafi Novita Novita Nur Afni Oktabianita