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ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN RASIO PROFITABILITAS DAN METODE ECONOMIC VALUE ADDED (EVA) PADA PT INDOFOOD SUKSES MAKMUR TBK PERIODE 2010-2013 PERIANSYA PERIANSYA
EKSISTANSI Vol. 6 No. 3 (2014): JURNAL EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

Datas that writer got are financial statements on 2010, 2011, 2012 and 2013, company overview, and the company’s organizational structure. The kinds of analysis are analysis of profitability ratio, analysis of WACC calculation, and analysis of EVA calculation. After writer did analysis of calculation so it can be concluded that the company has profitability ratio that fluctuating per year. While for the calculation of EVA in 2010, 2012 and 2013 considered good because EVA>0 but in 2013 the condition of the financial performance of PT Indofood Sukses Makmur Tbk rated unfavorable because EVA<0. From the conclusion of analysis above. the company should be maintain and improve the financial performance every year especially on the financial performance in order to maximize the rate of return on capital in the future.
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP RETURN ON ASSET (ROA) LQ 45 SAHAM PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIANSYA PERIANSYA
EKSISTANSI Vol. 5 No. 2 (2013): JURNAL EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

Penelitian Analisis Pengaruh rasio keuangan terhadap return on asset 45 saham yang terdaftar di bursa efek Indonesia”.bertujuan untuk mengetahui seberapa besar variabel bebas yang mempunyai pengaruh signifikan terhadap return on asset. Data yang digunakan dalam penelitian ini adalah laporan keuangan tahunan dari  45 Perusahaan (LQ 45) yang terdaftar di Bursa Efek Indonesia sejak tahun 2008 sampai dengan 2011 yang diambil dari website idx (www.idx.co.id). Penelitian ini didapat bahwa variabel independen berpengaruh terhadap return on asset secara bersama-sama, dan secara parsial hanya satu variabel independen yang berpengaruh terhadap return on asset yaitu debt to equity ratio. Hal ini menunjukkan bahwa debt to equity ratio, dan total asset turnover indikator yang berpengaruh besar terhadap penentuan besarnya return on asset.
Determination of Performance Accountability of Local Government Organizations in Palembang M Thoyib; Indra Satriawan; Farida Husin; Mega Asmarani; Periansya Periansya
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 3, No 2 (2017): Volume 3 Number 2 (2017)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v3i2.215

Abstract

In regional autonomy context, value for money is a bridge to deliver local government to achieve good governance. Value for money must be operated in local finance management and local budgeting. To support it, the management of public money with value for money concept, it needs regional budgeting and good local finance management. This research aims to set factors that influence performance accountability of local government organizations in Palembang. Factors that include are the influence of performance based budgeting and local financial accounting system to performance accountability as partial and simultant. This research using purposive sampling which part of nonprobability sampling of research instrument by 129 questionnaires that directly spread to 43 local government organizations in Palembang to the head of finance department revenue treasurer, and expenditure treasurer. Data of this research was analized by multiple regression using software SPSS 20.0. The result of this research show both as partial and simultant performance based budgeting and local financial accounting system have positive influence and significant to performance accountability in local government organization
Pengaruh Desentralisasi Fiskal dan SILPA terhadap Belanja Modal Pemerintah Kab/Kota di Sumatera Selatan Mila Amelia; Periansya Periansya
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.563

Abstract

This study aims to determine the effect of Fiscal Decentralization and SILPA either partially or simultaneously on Capital Expenditures. This type of research is quantitative research. The sample used as many as 17 districts / cities in the province of South Sumatra. The type of data used is documentation so that the data obtained is secondary data. The data analysis method used multiple linear regression analysis. The results of this study indicate that (1) Fiscal Decentralization has a positive and significant effect on Capital Expenditures (2) SILPA has a positive and significant effect on Capital Expenditures (3) Fiscal Decentralization and SILPA simultaneously have a positive and significant effect on Capital Expenditures. The result of the determination test is known that R2 is 26%. These results can be concluded that Capital Expenditure is influenced by Fiscal Decentralization and SILPA by 26%, while the remaining 74% is influenced by other factors not examined in this study.
Pendampingan Perhitungan Harga Pokok Produksi Berdasarkan Pesanan Pada Usaha Wahab Rotan Palembang Periansya Periansya; Sopian Ar; Firmansyah; Putri Indah Sari
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol 3 No 2 (2022)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v3i2.1016

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk memberikan pendampingan perhitungan harga pokok produksi berdasarkan pesanan. Pelaksanaan kegiatan ini dilakukan dengan memberikan pendampingan dan pembimbingan atas perhitungan harga pokok produksi berdasarkan pesanan.Hasil kegiatan menunjukkan bahwa pemilik usaha yang selama ini tidak memahami pentingnya perhitungan harga pokok produksi berdasarkan pesanan akhirnya menyadari manfaat penyusunan perhitungan ini. Pendampingan ini dilaksanakan dengan dengan mengenalkan klasifikasi biaya kemudian membuat perhitungan harga pokok produksi dan dilanjutkan dengan harga pokok produksi berdasarkan pesanan. Setelah pemilik memahami cara menghitung secara sederhana, pendampingan dilanjutkan dengan memsimulasikan perhitungan harga pokok produksi berdasarkan pesanan. Dari praktik perhitungan tersebut diperoleh hasil pemilik nantinya mampu untuk membuat perhitungan sendiri sehingga dapat mengurangi kerugian yang akan terjadi nantinya.