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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian Pada Masyarakat Jurnal Mitra Manajemen JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management Jambura Science of Management Jambura Economic Education Journal GANEC SWARA JAE (Jurnal Akuntansi dan Ekonomi) ECOPLAN : JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES JE (Journal of Empowerment) Valid Jurnal Ilmiah BENING Ilomata International Journal of Management Jurnal Abdi Insani Jurnal Ilmiah Akuntansi Kesatuan Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Manajemen Profitability Target : Jurnal Manajemen Bisnis Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Cafetaria Ilomata International Journal of Management Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Cahaya Mandalika Ekopem: Jurnal Ekonomi Pembangunan JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) Bisnis Net : Jurnal Ekonomi dan Bisnis International Journal of Economics, Management, Business, and Social Science ABDIKARYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Ilomata International Journal of Social Science Nusantara Hasana Journal Jumat Keagamaan: Jurnal Pengabdian Masyarakat JURNAL ILMIAH GLOBAL EDUCATION Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Global Abdimas: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Society: Jurnal Pengabdian Masyarakat Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Comsep : Jurnal Pengabdian Kepada Masyarakat Journal Transformation of Mandalika Dinamika Bulletin of Management and Business BanKu: Jurnal Perbankan dan Keuangan Sewagati: Jurnal Pengabdian Masyarakat Indonesia Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Manajemen Informatika & Teknologi Journal of Student Research Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Mestaka: Jurnal Pengabdian Kepada Masyarakat Indonesian Research Journal on Education Jurnal Manajemen Dan Akuntansi Medan Jurnal Ilmiah Manajemen dan Kewirausahaan Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Pengabdian Masyarakat Bangsa Sharing: Journal Of Islamic Economics, Management And Business Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Riset Manajemen Jurnal Kabar Masyarakat Jurnal Bisnis dan Manajemen (JURBISMAN) Indonesian Journal of Accounting and Business Pusat Publikasi Ilmu Manajemen Seminar Nasional Teknologi dan Multidisiplin Ilmu Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Akuntansi Pajak dan Kebijakan Ekonomi Digital AMANAH : Jurnal Ilmiah Ilmu Manajemen Dharma: Jurnal Pengabdian Masyarakat Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Masyarakat: Jurnal Pengabdian Ekopedia: Jurnal Ilmiah Ekonomi Aksi Kita: Jurnal Pengabdian Kepada Masyarakat Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Social Sciences and Humanities
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Journal : GANEC SWARA

PENGARUH NON PERFOMING LOAN (NPL) TERHADAP RETURN ON ASSET (ROA) PADA BANK MANDIRI,TBK SUPRATMAN, IMAM; MUNIARTY, PUJI; NURULRAHMATIA, NAFISAH
GANEC SWARA Vol 18, No 3 (2024): September 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i3.866

Abstract

This research aims to find out the influence of Non-Performing Loans (NPL) on ROA at Bank Mandiri. Correlational quantitative research is the research method used. Financial reports, profit and loss statements, balance sheets and cash flow reports for the years 2013–2022 are the research samples. For this particular case, purposive sampling was used. The relationship between the NPL variable and ROA was tested using simple linear regression, correlation coefficient, coefficient of determination, and two-square t-test. Analysis was carried out using SPSS v.22 software. In line with the high level of non-performing loans faced by banks. This is because the higher NPL level indicates that banks are not managing their credit optimally and are not providing adequate protection to their customers. As a result, the absence of principal and interest payments on credit facilities causes the bank's return on assets to decline along with the increase in the non-performing loan ratio
ANALISIS PERPUTARAN MODAL KERJA PADA PT. MAYORA INDAH TBK AMRIN, SAIFUL; MUNIARTY, PUJI; APRIANTI, KARTIN
GANEC SWARA Vol 18, No 3 (2024): September 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i3.867

Abstract

The aim of this research is to analyze PT Mayora Indah, Tbk on the working capital turnover ratio. This research uses a descriptive type with a quantitative approach. This research uses a purposive sampling technique and uses profit and loss financial reports consisting of sales reports, initial working capital and final working capital from 2013 to 2022 as the sample. First, the latest financial report data, and second, data for a ten-year period, specifically 2013–2022, is used as a standard. The analysis used is SPSS version 22 software which includes Statistical Analysis and One Sample Test. This research shows that the working capital turnover ratio is six times lower than expected.
PENGARUH RETURN ON ASSETS TERHADAP DEBT TO EQUITY RATIO PADA PT. UNILEVER, TBK NINGSIH, FITRI WIDYA; MUNIARTY, PUJI
GANEC SWARA Vol 18, No 2 (2024): Juni 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i2.874

Abstract

The problems with this research are (1) net profit decreases significantly between 2019 and 2022 and (2) total assets decrease between 2020 and 2022. (3) Between 2013 and 2022, the amount of debt fluctuates, increases, or decreases. (4) In 2019–2022, there was another sharp decline in the amount of share capital, which had previously decreased in 2016. This research aims to ascertain and evaluate the strength of the relationship between the debt to equity ratio of PT Unilever, Tbk. This research uses an associative quantitative approach . The data used in the research tool comes from financial report tables describing total assets, total debt, total equity, net profit and total profit in 2013 and ending in 2022. By using purposive sampling, the research sample covers the years 2013–2022, while the population the study covers the years 1982–2022. Document and library research is used in data collection techniques. This research uses various statistical methods to analyze data, including ROA, DER, simple linear regression analysis, correlation, coefficient of determination, and T test analysis. The results show that ROA is not affected by DER at PT. Unilever, Tbk
ANALISIS PERBANDINGAN NET PROFIT MARGIN (NPM) PADA PT UNILEVER INDONESIA,TBK DENGAN PT INDOFOOD SUKSES MAKMUR,TBK NASYIRATUNNISA, NASYIRATUNNISA; MUNIARTY, PUJI
GANEC SWARA Vol 18, No 2 (2024): Juni 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i2.862

Abstract

This study aims to determine the differences in using the Net Profit Margin (NPM) ratio between PT Indofood Sukses Makmur Tbk and PT Unilever Indonesia Tbk. This research is quantitative. The research instruments used in this study include a literature review of previous research and financial reporting data documents from PT Unilever Indonesia, Tbk and PT Indofood Sukses Makmur, Tbk over ten years between 2013–2022. Data collection techniques involve literature review and documentation. Data analysis techniques include Net Profit Margin (NPM) Analysis and Normality Test and independen sampel test. The population and sample comprise the financial statements of PT Unilever Indonesia Tbk from 2010 to 2022 and the performance of PT Indofood Sukses Makmur Tbk over the same 13-year period. The research results obtained from the demo show that 20% is below the standard, consistent with the average net profit margin (NPM). If the net profit margin is less than the industry standard of 20%, it indicates that the company does not have good financial performance or has not managed to allocate sufficient profit to fund the property. With variations from year to year, a higher NPM indicates better company performance as it can cover the costs of raw materials needed for business operations. However, the t-test shows that there is no difference between PT Unilever Indonesia Tbk and PT Indofood Sukses Makmur Tbk
Co-Authors -, Saqirah Abal Karima Adhe Fitrianingsih Adwiah, Nurwahatun Afdatul Wahdaniyah Afdhatul Wahdaniyah Agustina Agustina Ahmad Maulana Ahmad Yani Ainul, Ainul Akbar, Tauhid Lil Al Akbar Albar, M Rian Alfisahr, Siti Nur Aliah Pratiwi Aliah Pratiwi Aliah Pratiwi Alief Sofyan Lanang Alifah, Tri Wahyuni Alwi Alwi Alwi Alwi Alwi Alwi Alwi Alwi Alwi Amalia, Raisya Amirulmukminin, Amirulmukminin AMRIN, SAIFUL Ananda, Dea ANANTA, ASTI Anfani, Anfani Angelia Putri Yuliani Anisaturrahmah, Anisaturrahmah Ansyarif Ansyarif Antin Yuliantin Aprianti Apriatun, Nurul APRIYANTI, NURLITA Arfah Rahmayanti Ari Afriansyah Aris Munandar Arlin, Wulan Atira, Fatin Farah Ayu Indah Pratiwi Amalia Azizah Sarifatul Nuraini Bambang Hermanto Cynthia Marisa Daniel Happy Putra Della Saputri Della Saputri Della Saputri Della Saputri Desyandri Desyandri Devi Arisandi Dewi Ayu Lestari Dhini Nurullah Dian Andriani Dian Andriani, Dian Dian Aryani Dwiriansyah, M Syukur Eby Hidayat Edi Kurniawan Esiati Esiati Esiati, Esiati Fani Fastabikul Hairat Faradila, Putri Aulia Farah Meinda Sari Fatmawati, Reny Fauziah, Ira Fetiningsih Syaframis, Nur FH, Nur Fadilah Fhebizarima Putri Fitri Widya Ningsih, Fitri Widya Fitriani, Reza Fitrianingsih, Desi Fransiska Saputri Desy Gunawan Sakti Hamdani Hanifa Muthiah Hanifah Muthiah Hanifah Mutiah Haryanti, Intisari Haryanti, intisarih Hasan, Sahrun Hasanah, Nurfitratun Heriani Heriani Hermanto, Koko Hidayanti, Mawar Hidayati, Mawar Husnul Hatimah, Husnul Iftar, Hidratul Ilman Safi’ah Imel Putri Cahyati Indah Putri Sari Indah Putri Sari, Indah Putri Intisari Haryanti Intisari Haryati Iriani I Islahulkhair Islahulkhair Ita Purnama Jaenab, Jaenab Jefrianus Lalung Jihan Fahira Julhulaifah Jumaidil Umam Jumyati, Jumyati Juwani Juwani, Juwani Kamaluddin Kamaluddin Kartin Aprianti Khaerunnisa Kulsum Kulsum, Kulsum Kusumayadi, Firmansyah Luh Putu Ratna Sundari M Muchlis M Syukur Dwiriansyah M Syukur Dwiriansyah M Syukur Dwiriansyah M. Rimawan M. Rimawan M. Rizky Fernanda M. Wafiq Waliyudin Marsya Humairah Maryana Maryana Maryati, Dina Mawar Hidayanti Mawar Hidayanti Mawar Hidayati Mawar Hidayati Maya, Mayadah MAYANG SARI Mayang Sari Meutia Meutia Molita Muamal Tupriatna Muh Yuslan Muh Zinedin Zidan Muhajirin Muhamad Ridwan Muhamad Rimawan Muhammad Arman Maulana Muhammad Faturrahman Muhammad Iksan, Muhammad Muhammad Ridwan Muhammad Yusuf Muhammad Yusuf Muhlis Ade Putra Muhtar Muhtar Mukhlis Mukhlis Mukhlis Murniati Murniati Murniati Musa Hubeis Muthiah, Hanifah Nabila Putri Sakinah Nabila, Nur Fauziah Nabilasari, Imanda Nabillah, Inah Nur Nadillah, Kiki Nafisah Nurulrahmatia Nafisah Nurulrahmatia Nafisah Nurulrahmatiah Nandha Ramdani NASYIRATUNNISA, NASYIRATUNNISA Ni Made Dwi Puspitawati Ningsih, Feti Ningsih, Nur Fitria Novitasari Devi Nulkarim, Riziku Nur Aulia Nur Fadilah FH Nur Fetiningsih Syaframis Nur Fetiningsih Syaframis Nur Fetiningsih Syaframis Nur Novi Trianti Sakinah Nurchairunisyah Nurchairunisyah Nurfadila Nurfadila, Nurfadila Nurhayati , Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati, Devita Nurlida Hairin Nafisah Nurlita Apriyanti Nurul Hikmah Nurul Huda Nurulrahmatia, Nafisah Ovriyadin Ovriyadin Ovriyadin Ovriyadin, Ovriyadin Ovriyaidn Permata, Dinda Pratiwi, Aliah Putri Patrianim Putri Wahyu Ikasanti Rafiqa Zulianti Rahmani, Firda Auliya Rahmatia Rahmatia, Rahmatia Rahmawati, Rahmawati Rifka Annisa Rimawan, M Rimawan, M. Rimawan, Muhammad Ririn Anggriani Riska Afriani Rosa Yuliati Safitri, Juhana Sahrun Hasan Sakinah, Nur Novi Trianti Salimatul Uyun Saputri, Della Saputri, Ir Sa’ban, Wahyu Sibil Rahman Siti Asyitah Siti Nur Alfisahr Soedjatmiko Sri Falinda Suci Tricahyanti Sugeng Aryadinata Sulami, Neti Sumiati Sumiati Supratman Supratman Supratman SUPRATMAN, IMAM Suryani Suryani Tari Juliati Taufik Taufik Taufik Taufik Tauhid Lil Akbar Tri Wahyuni Tri Wahyuni Alifah Tri Wahyuni Alifah Tusholinah, Rizka Ulfah Ulfah USWATUN HASANAH Uswatun Nuraini Uyun , Salimatul Wahdaniyah, Afdhatul Wahidah Wahidah Windari, Kurnia Wardani Wiwin Suryani Wulan Arlin Wulandari Wulandari WULANDARI Wulandari Wulandari Wulandari Wulandari Wulandari Wulandari Wulandari Wulandari Yati Yati Yeni Rahman Yeyen Rara Bafah Yudha Putra Arvita