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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)
Penguatan Lulusan SMK Bidang Akuntansi untuk Sertifikasi Kompetensi di Kalimantan Timur E. Retno Maninggarjati; Ibrahim Musa; Ratna Wulaningrum
Jurnal ETAM Vol. 2 No. 2 (2022): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/etam.v2i2.282

Abstract

Peraturan Presiden Nomor 8 Tahun 2012, tentang Kerangka Kualifikasi Nasional Indonesia (KKNI), merupakan acuan yang bersifat legal formal dalam penataan kualifikasi nasional dalam bidang ketenagakerjaan. Permasalahan yang ada di SMK Kaltim dalam mewujudkan lulusan yang kompeten yang daya saing untuk mencapai serapan lulusan yang tinggi masih cukup kompleks. Kegiatan diskusi dan sosialisasi sesama pengelola atau pimpinan/kepala sekolah bersama mitra baik lembaga pendidikan, dunia industri dan juga masyarakat khususnya orang tua siswa diperlukan untuk menemukan solusi bagi permasalahan yang dihadapi sekolah. Komitmen pimpinan sekolah, guru, orang tua/wali murid, dan dinas pendidikan sangat dipelukan untuk memenuhi kualifikasi lulusan sebagaimana yang dibutuhkan oleh dunia kerja. Program sertifikasi lulusan sangat penting untuk diperhatikan oleh sekolah, pemerintah dan orang tua/wali murid. Mutu guru juga perlu ditelaah agar dapat memenuhi strategi mengajar yang baik sehingga transfer informasi kepada siswa berjalan dengan lancar. Sosialisasi yang lebih masif sangat diperlukan oleh sekolah terkait sertifikasi kompetensi bagi siswa dan lulusan sekolah.
Analisis Komparasi Prinsip, Sistem dan Prosedur Penyaluran Dana untuk Usaha Mikro secara Konvensional dan Syariah: (Studi Multi Kasus Pada PT Bank Mandiri (Persero) Tbk dan PT Bank Syariah Mandiri Cabang Samarinda) E. Retno Maninggarjati; Ratna Wulaningrum; Evi Dwi Rachmawati; Ita Aprillia
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.v18i1.296

Abstract

The purpose of this research is to find out the comparison of channeling funds for micro businesses between conventional banks and Islamic banks, then to find out the implementation according to the Financial Services Authority Regulation Number 42 / POJK.03 / 2017 at PT Bank Mandiri (Persero) Tbk and PT Bank Syariah Mandiri. Problem solving uses a method that is done by combining observations, interviews, documentation and regulations of the Act. The results of this study indicate that the implementation of channeling Credit or Micro Business Financing funds at PT Bank Mandiri (Persero) Tbk and PT Bank Syariah Mandiri Samarinda Branch is in accordance with the Financial Services Authority Regulation Number 42 / POJK.03 / 2017, the application of the principle there are differences in the implementation of the contract , the application of the system there is a significant difference, the application of the procedure there is no difference in the stages of completeness of the file and the settlement of credit or bad financing.
Determinant Pertumbuhan Laba pada Bank yang Terdaftar di BEI Muhammad Kadafi; E. Retno Maninggarjati; Khairul Adi Saputra
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.v18i1.298

Abstract

This study aims to determine is an effect of financial ratios on the growth of bank profits listed on the IDX for the 2018-2020 period. This study is a quantitative study with secondary data obtained from the annual financial statements of banks listed on the IDX with a total bank population of 10 with a period of 3 years from 2018-2020 and the number of samples collected as many as 30 samples. This study uses multiple linear regression analysis. The results show the results of the t-test of the Loan to Deposit Ratio variable with t count of -3.461 < 2.0639 and a significance value of 0.002 < 0.05. This proves that the Loan to Deposit Ratio variable partially has a negative and significant effect on the growth of bank profits listed on the IDX in 2018-2020. And for the variables Return On Assets, Return On Equity, Net Interest Margin and Capital Adequacy Ratio are partially not significant effect on profit growth, the significance value is greater than 0.05. Simultaneous test results are the results of the f test obtained that the calculated f value is greater than f table with a value of 3.223 > 2.60 and a significance value that is smaller than 0.05, namely 0.023. So it can be concluded that the variables Loan to Deposit Ratio, Return On Assets, Return On Equity, Net Interest Margin and Capital Adequacy Ratio simultaneously affect the growth of bank profits listed on the IDX.
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.
Analisis Rasio Keuangan dalam Menilai Kinerja Keuangan pada PT Ultrajaya Milk Industry & Trading Company, Tbk Periode 2018-2022 Yulius Gessong Sampeallo; E. Retno Maninggarjati; Waheni Julita Parinding
Jurnal EKSIS Vol. 19 No. 2 (2023): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v19i2.555

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pada PT. Ultrajaya Milk Industry & Trading Company, Tbk Periode 2018-2022. Objek penelitian PT. Ultrajaya Milk Industry & Trading Company, Tbk. Jenis penelitian ini adalah penelitian kuantitatif deskriptif dengan data yang digunakan adalah laporan keuangan. Alat analisis data yang digunakan adalah rasio likuiditas (rasio lancar, rasio cepat dan rasio kas), rasio solvabilitas (rasio utang terhadap aset dan rasio utang terhadap modal), rasio profitabilitas (hasil pengembalian atas aset, hasil pengembalian atas ekuitas dan margin laba bersih) dan aktivitas (perputaran aset tetap dan perputaran total aset). Hasil penelitian menunjukan bahwa rasio Likuiditas perusahaan periode 2018-2022 dalam keadaan “sangat baik”. Rasio Solvabilitas perusahaan periode 2018-2022 dalam keadaan “sangat baik”. Rasio Profitabilitas perusahaan periode 2012022 dalam keadaan “kurang baik”. Rasio Aktivitas perusahaan periode 2018-2022 dalam keadaan “kurang baik”.