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ANALISIS PENGARUH PERUBAHAN DAN PERPUTARAN MODAL KERJA TERHADAP NET PROFIT MARGIN (NPM) PADA PABRIK KERTAS PT. TJIWI KIMIA TBK Adawia, Popon Rabia; Azizah, Ayu; Rokhim, Abdul
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (740.601 KB) | DOI: 10.31294/moneter.v6i1.5332

Abstract

This research use 3 variable that is change of working capital and working capital turn as independent variable, Net Profit Margin (NPM) as dependent variable. The purpose of this study is to determine whether or not the influence of changes in working capital and working capital turnover to Net Profit Margin (NPM) at PT. Paper Factory Tjiwi Kimia Tbk. partially or simultaneously. To support the success of this study, collected secondary data in the form of balance sheet and income statement / loss PT. Paper Factory Tjiwi Kimia Tbk. from 2010 to 2016 and company documents relating to the research undertaken. Based on the results of research partially obtained the value of correlation (r) of 0.78 (strong) and 0.49 (enough) with t test results obtained value t arithmetic (t0) is smaller than t table (t0.11,612 and t0.2 0.799 <tcount 2.776), while the simultaneous test obtained r = 0.81 (very strong) with F arithmetic (F0) is also smaller than F table (F0 3.05 <Ftabel 6.94). So it can be concluded that the partial or simultaneous changes in working capital and working capital turnover has no positive and significant impact on Net Profit Margin (NPM) at PT. Paper Factory Tjiwi Kimia Tbk. Keywords: Change of working capital, working capital turnover and Net Profi Margin (NPM)
Analisis Structure Conduct Performance Pada PT. Telekomunikasi Indonesia, Tbk. Azizah, Ayu; Adawia, Popon Rabia
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 15, No 1 (2017): Maret 2017
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.818 KB) | DOI: 10.31294/jp.v15i1.1577

Abstract

Indonesia merupakan negara dengan jumlah pertumbuhan penduduk yang tinggi sehingga hal ini dapat menjadi peluang besar bagi perusahaan di bidang telekomunikasi untuk meraih banyak pelanggan baru. Penelitian ini bertujuan untuk mengetahui struktur pasar pada industri telekomunikasi di Indonesia, mengetahui perilaku dan kinerja dari PT Telkomunikasi Indonesia Tbk serta untuk mengetahui pengaruh dari struktur pasar terhadap kinerja perusahaan. Untuk mengetahui struktur pasar dalam industri ini digunakan konsentrasi rasio empat perusahaan terbesar (CR4), dan minimum eficiency scale (MES). Perilaku dijelaskan secara deskriptif pada strategi harga, strategi produk, dan strategi promosi. Terakhir, kinerja dilihat pada tingkat kemampuan perusahaan menghasilkan laba dari aktiva yang dipergunakan. Berdasarkan hasil penelitian yang telah dilakukan maka dapat ditarik kesimpulan bahwa industri telekomunikasi di Indonesia memiliki struktur oligopoli ketat sebesar 95,88%. Dari hasil perhitunan regresi diperoleh hasil bahwa variabel struktur pasar (CR4 ) dan tingkat pertumbuhan (growth) baik secara simultan maupun parsial tidak memiliki pengaruh yang signifikan terhadap kinerja perusaan (ROA).
PERANAN INFORMASI HARGA POKOK PRODUKSI DALAM PENETAPAN HARGA JUAL BERDASARKAN PRODUKSI SECARA PROSES Adawia, Popon Rabia
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 12, No 1 (2014): MARET 2014
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v12i1.1112

Abstract

Currenly manufacturing industry is very competitive. Manufacturing companies produce their products with purpose to obtaining a maximum profits. Providing quality products to their customers in compete prices but still contributes a significant profit for the company. In manufacturing company, profit is influenced by selling price and cost of production. Cost of production is  consist of  material cost, labour cost, overhead cost, marketing and administration cost. Inaccuracies in calculating cost of production can mistakes in determining of selling price. Cost of production will ascendant to desired profit that acquired of selling price. Manufacturing companies produce their products through mass production, it will collect their costs to use process cost method. By using process cost method will known how much cost of production used so that can calcutaled the selling price as base on to earn desired profit.  Keywords: cost of production, selling price, profit, process cost method
Pengaruh sistem informasi akuntansi terhadap kinerja keuangan Adawia, Popon Rabia; Azizah, Ayu
FORUM EKONOMI Vol 23, No 4 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jfor.v23i4.10112

Abstract

Kinerja perusahaan merupakan salah satu indikator yang sangat penting, tidak saja bagi perusahaan tetapi juga bagi investor, kinerja sebagai tolak ukur keberhasilan perusahaan untuk mencapai hasil terbaik dari apa yang telah dicita-citakan perusahaan. Adapun tujuan dari penelitian ini adalah untuk mengetahui pengaruh Sistem informasi akuntansi di PT. Likuid Pharmalab Indonesia dan untuk mengetahui tingkat kinerja perusahaan serta untuk mengetahui seberapa besar pengaruh dari Sistem informasi akuntansi terhadap kinerja keuangan perusahaan pada PT. Likuid Pharmalab Indonesia. Penelitian ini menggunakan metode kuantitatif, dalam pengumpulan data peneliti menggunakan populasi, sampel dan tehnik pengambilan sampel sebagai metode untuk pengumpulan data dalam memperoleh informasi yang akan diteliti. Berdasarkan hasil penelitian dapat disimpulkan bahwa kinerja keuangan perusahaan atau profitailitas setiap tahunnnya mengalami penurunan, yang berarti kemampuan perusahaan dalam menghasilkan laba masih tergolong rendah. Sedangkan adanya pengaruh dari unsur informasi akuntansi terhadap kinerja keuangan perusahaan di PT. Likuid Pharmalab Indonesia. Telah terbukti pada hasil perhitungan uji t parsial dengan hasil akhir terdapat korelasi yang cukup kuat antara Sistem informasi akuntansi dengan kinerja keuangan perusahaan.
ANALISIS PERPUTARAN PIUTANG TERHADAP LIKUIDITAS POPON RABIA ADAWIA; AYU AZIZAH; YULI SETYARINI
Jurnal Akademika Vol 17, No 1 (2019): Februari 2019
Publisher : STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.303 KB) | DOI: 10.51881/jam.v17i1.157

Abstract

This study examines the factors that influence the liquidity of PT. Indofood CBP Sukses Makmur Tbk. Referring to two variables, namely turnover as a dependent variable / dependent variable (x) and liquidity as independent variable / independent variable (y). The purpose of this study was conducted is to determine whether or not a positive and significant influence between receivables turnover and the level of corporate liquidity. And to know how big influence of receivable turnover to the level of corporate liquidity. The research method used in conducting this research is the research method of associative description. This test is performed by using the collation test used to test whether there is a relationship or not between receivables turnover to corporate liquidity. The results obtained from testing the hypothesis of collation and simple regression is there is a significant relationship between receivables turn over to liquidity. For the regression equation from time series 2010 to 2016 can be determined in equation Y = 248.097 + 0.56X. This research yields conclusion that receivable turn over influence to level of liquidity of PT. Indofood CBP Sukses Makmur Tbk. This result can be seen from tcount of 0.55 The effect of receivable turnover variable to the level of liquidity of 5.80% while the rest of 94.91% influenced by other variables outside this study.Keywords: Accounts receivable, liquidity, Financial Statement, Balance Sheet.
Analisa Hubungan Antara Tingkat Pendidikan, Pengetahuan Tentang K3 Terhadap Budaya K3 Pada Perusahaan Manufaktur Yenia Endriastuty; Popon Rabia Adawia
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 2, No 2 (2018): Jurnal Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (811.127 KB) | DOI: 10.31294/jeco.v2i2.4014

Abstract

Penelitian ini dilakukan untuk mengetahui gambaran hubungan antara tingkat pendidikan, pengetahuan tentang K3 dengan budaya K3 pada perusahaan manufaktur. Adapun yang menjadi target populasi dalam penelitian ini adalah karyawan yang bekerja pada bagian produksi di perusahaan kendaraan bermotor roda dua Kawasan Industri Cibitung Bekasi. Sampel yang digunakan dalam penelitian ini sebanyak 56 responden. Dalam penelitian ini desain penelitian menggunakan desain cross sectional (potong lintang) yang bertujuan  untuk mengetahui frekuensi dan distribusi variabel bebas dan hubungannya dengan variabel terikat. Berdasarkan hasil penelitian ditemukan bahwa ada hubungan bermakna antara tingkat pendidikan dan pengetahuan tentang kesehatan dan keselamatan kerja dengan budaya kesehatan dan keselamatan kerja dengan nilai p = 0.00. Hasil menunjukkan tidak ada hubungan signifikan antara tingkat pendidikan dengan budaya kesehatan dan keselamatan kerja tetapi ada hubungan  signifikan antara pengetahuan tentang kesehatan dan keselamatan kerja dengan budaya kesehatan dan keselamatan kerja terhadap pekerja yang bekerja di bagian produksi pada perusahaan manufakturing di Kawasan Industri Cibitung Bekasi.
Analisa Pengaruh Asset (NPL) dan Likuiditas (LDR) Terhadap Return Saham Perbankan Go Public di Indonesia Popon Rabia Adawia; Alfatih S. Manggabarano
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 2 (2020): Oktober 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i2.7876

Abstract

Abstract - This study was conducted to examine the influence of fundamental factors (NPL, and LDR) on stock returns Banks listed in the Indonesia Stock Exchange for the period 2005-2014. The sampling technique used in this research is purposive sampling with criteria as follows, 1) Listed in Indonesia Stock Exchange in 2005-2014, 2) Always report the annual financial statements during the period from 2005 to 2014, 3) is engaged in the same relative industry. Data required in this study were taken from Indonesian Capital Market Directory (ICMD), during 2005-2014 has listings for 42 companies banking and samples taken 10 Bank. Multiple regression analysis of data by the method of ordinary least squares (OLS). Hypothesis test used t-statistic and f-statistics at 5% significance level. The results showed Non   perfoming   loan (NPL) and loan to deposit ratio (LDR) significantly   affects   stock returns. The results of this study indicate that the performance factors fundamental Non perfoming loan (NPL) and loan to deposit ratio (LDR) should be considered to increase the Return Stocks, because by keeping the balance between the funds raised to be channeled into loans and for NPL small or well then will produce maximum profit. Keywords: Non perfoming Loan, Loan to Deposit Ratio and Stock Return
VOLUNTARY RISK MANAGEMENT DISCLOSURE DETERMINANTS AND ITS IMPLICATIONS ON COMPANY VALUE Popon Rabia Adawia; Herlina Puspa Dewi; Irwan Rutlan Atmadiredja
JMB : Jurnal Manajemen dan Bisnis Vol 10, No 2 (2021): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v10i2.5065

Abstract

The aim of this research is to examine the effect of voluntary risk management disclosure and its implication to firm value. Independent variables used in this research are product diversification, geographical diversification, type of industry and company size. Intervening variable is voluntary risk management disclosure. While the dependent variable in this study is firm value measured using Tobin’s Q. This research used a sample of non financial companies listed on the Indonesia Stock Exchange (IDX) in 2017. The sampling method in this research is purposive sampling and acquired 418 companies that meet the criteria. Hypothesis testing using multiple regression analysis. The results of this research showed that the higher the level of product diversification, geographical diversification, type of industry and company size, the higher the voluntary risk management disclosure. Voluntary risk management disclosure has a positive influential on firm value, the wider the disclosure of corporate risk management, will increase the firm value, otherwise the less disclosure of corporate risk management, will decrease the firm value or the value are getting worse. Keywords:  Product diversification, geographical diversification, type of industry, company size, voluntary risk management disclosure, firm value
PROCESS COSTING DALAM PERHITUNGAN COST OF GOODS MANUFACTURE SEBAGAI PRICING STRATEGY PADA UMKM PRODUK SEPATU Popon Rabia Adawia; Aprilia Puspasari
JMB : Jurnal Manajemen dan Bisnis Vol 9, No 2 (2020): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v9i2.2688

Abstract

This study aims to determine the cost of good manufacturing (COGM) appropriately so that companies can determine competitive selling prices with the aim of earning the maximum profit. The method used is descriptive comparative with a qualitative approach. Descriptive method is used to describe the production costs incurred in the production process including the cost of raw materials/auxiliary materials, labor costs and factory overhead costs. The calculation results show that to produce shoes, raw material costs Rp. 26,500/pair, auxiliary materials Rp. 8,270.13/pair, labor wages Rp. 24,415.58,-/pair and factory overhead costs Rp. 1443,71,-/pair. So that the COGM calculation results for each pair of shoes is Rp. 60,630. Compared with COGM based on traditional (company calculation) amounting to IDR 55,000 with COGM calculation based on accounting rules, a difference of IDR 5,630 is obtained. This difference is due to calculations that companies do not identify BOP in detail. The COGM calculation appropriately can be the company's strategy to determine the selling price.Keyword: Cost of Goods Manufacture, Pricing, Process Costing, Mass Production
The Effect Of Service Quality Perception And Company Image On Customer Satisfaction And Their Impact On Customer Loyalty Indihome Aprilia Puspasari; Ety Nurhayaty; Dinar Riftiasari; Puji Yuniarti; Dedi Suharyadi; Rini Martiwi; Popon Rabia Adawia; Baharuddin
International Journal of Social and Management Studies Vol. 3 No. 2 (2022): April 2022
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.436 KB)

Abstract

This study aims to examine and analyze the effect of perceived service quality and corporate image on satisfaction and its impact on Indihome customer loyalty. Data collection was carried out on Indihome customers in Jakarta, Bogor, Depok, Tangerang and Bekasi, using email and google forms during November 2021 for 125 respondents. The research was carried out in the form of field research, using the Simple Random Sampling technique, namely the sampling was carried out randomly without regard to the existing strata in the population. The data collected was analyzed using Structural Equation Modeling with SmartPLS version 3.0 software. The results showed that the perception of service quality was not significant to customer satisfaction, corporate image had a significant effect on customer satisfaction, perceived service quality had a significant effect on customer loyalty, corporate image had a significant effect on customer loyalty, customer satisfaction had a significant effect on customer loyalty, and customer satisfaction significantly mediated influence of Service Quality Perception and corporate image on Customer Loyalty.