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Journal : JURNAL ADMINISTRASI BISNIS

ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT BANK TABUNGAN PENSIUNAN NASIONAL (BTPN) MARPAUNG, FEBE APRILIA; MANOPPO, WILFRED S.; KELES, DANTJE
JURNAL ADMINISTRASI BISNIS (JAB) Vol 4, No 4 (2016): Jurnal Administrasi Bisnis
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.4.4.2016.13818.%p

Abstract

Abstract. This study aims to assess the financial performance of the Bank BTPN is reviewed based on liquidity ratios, profitability ratios, and the risk ratio of bank operations for the period 2013-2015. This study used quantitative descriptive analysis with ratio analysis approach. Source of data derived from the annual financial statements of Bank BTPN year period 2013-2015. The results showed the company's financial performance ups and downs. However, in general the financial performance of the Bank BPTN good enough. Therefore, the leadership of the Bank's need to continue maintaining the sustainability of financial performance by doing the good governance of the business activities. Keywords: Liquidity, Profitability, Business Risk Bank
Analisis Tingkat Kesehatan Bank Dengan Menggunakan Metode CAMEL (Capital, Asset Quality, Management, Earnings, Liquidity) Pada PT.Bank Sulut-Go Raturandang, Ireyne Filania; Rogahang, Joula; Keles, Dantje
JURNAL ADMINISTRASI BISNIS (JAB) Vol 6, No 003 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.6.003.2018.20280.%p

Abstract

The Purpose of the Study statement helps the subject assess the importance of the study with data issues and the measurement, to analyze the health of the Bank at PT. Bank SulutGo using CAMEL method. The results of this study may be able to provide benefits for various parties related to this research, that is for the company as a consideration in decision-making and policy that will be done for the sustainability of the company's business. And for the community as the representative of  the health of PT. Bank SulutGo, so that the public can have consideration to choose the bank institution. This research uses descriptive analysis technique, that is explaining the health level of the bank by using CAMEL method in which some aspects of Capital increase the ratio of CAR (Capital Adequacy Ratio), Asset Quality underlying KAP (Productivity Asset Quality) ratio, Management based on NPM ratio (Net Profit Margin), Profit resulting ROA (Return On Asset) and BOPO (Operating Income Operating Cost) and Liquidity based on LDR (Loan to Deposit Ratio) ratio. The results of this study indicate that the calculation the health level of the bank for the last 3 years (2015 to 2017) at PT. Bank SulutGo is on the predicate Simply Healthy. However, a statement for this research, PT. Bank SulutGo is in a stagnant position or did not experience a breakthrough. People who look for 3 consecutive years in 2015-2017 have the same results and only on the predicate Simply Healthy.Keywords: CAMEL, Bank, Health of the bank
Kualitas Pelayanan Pembayaran Pensiun Pegawai Negeri Sipil (PNS) Pada PT. TASPEN (Persero) Cabang Manado Langkai, Priskilla G.; Pelleng, Frendy A. O.; Keles, Dantje
JURNAL ADMINISTRASI BISNIS (JAB) Vol 7, No 001 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.7.001.2018.21146.73-80

Abstract

The government gave the task of organizing and managing the pension fund program to PT. TASPEN (Persero). To provide an assessment regarding the quality of services provided to the recipients stated by Zeithhml Parasuraman-Berry (2012). This research was conducted to find out how the quality of services in PT. Taspen (PERSERO) manado. The method used in this research is survey method, research takes samples from the population using questionnaires as a data collection tool. Analytical data using TERRA analysis, which analyzes service quality using the dimensions of tangibles (bukti langsung), (reliability), responsiveness (daya tanggap), assurance (jaminan), emphaty (empati). And with the results obtained, that the highest level of conformity lies in individual attention to employees, which is 96%. While the lowest level of suitability lies in the sense of security given to customers by 83%. From this study shows that the level of appropriateness of service performance is the emphaty (empati) dimension of employee attention with very high customer expections. On the contrary, the state of safety is the level of suitability is low. It indicates that a sense of security is not in accordance with customer expectation which means that customers feel a sense of security is enhanced by PT. Taspen. Then from the five dimensions of service quality namely tangible, emphaty, reliability, responsiveness, assurance, obtained result of S (satisfaction) or satisfaction is S <1. The result of the analysis show the fact that the compatibility service performance (kesesuaian antara kinerja) and service/customer (layanan pelanggan) has not reached the maximum level of satisfaction. Based n these facts, it can be seen that customers have not been fully satisfied with the service provided by employees of PT. Taspen.Keywords: Service Performance, Costumer Expectation
Analisis Perhitungan Harga Pokok Produksi Dengan Menggunakan Metode Full Costing Sebagai Dasar Penentuan Harga Produksi Rumah Panggung Pada CV Manguni Perkasa Kakaskasen Dua Tomohon Tarek, Gloria; Tampi, Dolina L.; Keles, Dantje
JURNAL ADMINISTRASI BISNIS (JAB) Vol 7, No 001 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.7.001.2018.21128.42-49

Abstract

The purpose of this study is to determine the calculation of the cost of production and the selling price of products  stilt houses and  gazebo at CV Manguni Perkasa. Calculation of cost of goods manufactured using the full costing methodThe type of research used in this study is quantitative research. The data used in this study are classified as quantitative descriptive research. The data used in this study are primary data obtained directly from the company such as data from interviews with the company and data in the form of information on the company's production costs for the manufacture of  and gaseboh stage house measuring . while for secondary data obtained from: books, journals, internet and other media that support this research. From the results of data analysis, the results of the study indicate that the calculation of the cost of production is lower than the cost of production by using the full costing method. The cost of production for stage house products for a size  is calculated using the company's method of Rp. 159,266,640 while according to the full costing method that is Rp. 170,276,640. while for gazebo products the cost of production is calculated using the company's method of Rp. 37,996,000. while using the full costing method of Rp. 48,996,000. this is because in the calculation of factory overhead, the company does not take into account several costs into the cost of production. Furthermore, in determining the selling price, the company only uses the method as it is then adds a profit of 30 percent of the total cost of production calculated.Keywords: Cost of production, full costing.
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Pada PT. Astra Internasional Daihatsu, Tbk Kawengian, Leidy Y.; Tarore, Henny S.; Keles, Dantje
JURNAL ADMINISTRASI BISNIS (JAB) Vol 6, No 004 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.6.004.2018.21091.70-76

Abstract

This research is explanatory, that is research whose purpose is to examine various relationship of hypothesized variables. The variables used in this study are capital structure or debt equity ratio,Current ratio (CR), Net Provit Margin (NPM), as well as Return On Assets (ROA). As one of the reference in measuring the amount of profit becomes so important to know. whether the company has run its business efficiently, because the new efficiency can be known by comparing the profit earned with the asset or capital that produces the profit or calculates profitability.This study aims to analyze  the simultaneous and partialinfluence of Current Ratio (CR) factors, capital structure or debt equity ratio (DER) and Net Provit Margin (NPM) on return on Assets (ROA) at PT. Astra Internasional Daihatsu Tbk.This research is explanatory, that is research whose purpose is to examine various relationship of hypothesized variables.The result of this study indicate that the liquidity ratio and solvency ratio to measure the company’s ability to meet its short-term obligations through the curren ratio indicator is in the “ good enough” performance category when compared to the industry standard average, The result of multiple linear regression analysis show that all three factors (CR,DER and NPM) simultaneously have no significant but positive effect on financial performance (ROA) of PT Astra Internasional Daihatsu Tbk, while partially the dominant factor influencing financial performance (ROA) of PT Astra Internasional Daihatsu Tbk is a Debt Equity Ratio (DER). It is recommended that PT Astra Internasional Daihatsu Tbk should focus its attention on the company’s liquidity (curren ratio), must focus more on debt equity ratio (DER) because its influence is quite dominant on financial performance(ROA), and must focus more on net profit margins due to its influence even though it is not real but positive toward financial performance (ROA).Keyword :  Return On Asset (ROA), Capital Structure or Debt Equity Ratio (DER),Current Ratio(CR), and Net Provit Margin (NPM), and Financial Performance
Analisis Kinerja Keuangan Koperasi Unit Desa Langgeng Desa Inauga Kecamatan Mimika Baru Kabupaten Mimika Gobai, Anton; Tumbel, Tinneke M.; Keles, Dantje
JURNAL ADMINISTRASI BISNIS Vol 8, No 1 (2019): Marketing And Financial Performance
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the structure of KUD in terms of liquidity, solvency, and profitability. While the benefits that the author can provide to the cooperative are as a matter of consideration for KUD leaders to take policies as meeting the capital requirements of the KUD. how much influence the short-term and long-term debt on cooperative solvency in accordance with the problems stated and supported by a review of the literature on capital, capital structure and type of ratio analysis that the authors take this conclusion is not the achievement of solvency ratios due to increased fund and cost profitability collection methods used in this study are interviews (data collection with direct interviews with parties related to the data needed) and (cooperative financial statements). In analyzing the data the writer uses descriptive analysis method. Based on the results of this study there are those that cause the current to fluctuate ratio from year to year some of the working capital invested in the ratio is not smooth. Judging from the cash ratio it is also known that the condition of cooperative liquidity is still low due to the lack of effective cooperative spending policies, increasing the solvency ratio of cooperatives from year to year caused by an increase in the role of own capital compared to foreign capital. While an increase in profitability ratios is caused by an increase in profits achieved by cooperatives, this means that cooperatives have been efficient in their use.
Evaluasi Pengendalian Internal Sistem Informasi Akuntansi Penerimaan Kas Pada PT Bank BRI Cabang Tahuna Sarapi, Debby E. R.; Manoppo, Wilfried S.; Keles, Dantje
JURNAL ADMINISTRASI BISNIS Vol 8, No 1 (2019): Marketing And Financial Performance
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Banking has a very important role in the wheel of the Indonesian economy, because it provides services in various business fields. Banking as it is known is not an ordinary business entity as a company engaged in trade and industry, but a business entity engaged in financial services. Internal control within the company is maintaining and ensuring that every activity in the company is in accordance with and in line with the company's goals. With strict internal control, it is expected that all company operations can run smoothly. not only in the case of operations that will run in an orderly and good manner according to the procedure, but from the company's financial perspective it can also be monitored better so that there are no mistakes and acts of fraud. The purpose of this study is to evaluate the internal control and cash receipt accounting systems available at BRI Tahuna Branch. This type of research is qualitative. Methods of data collection in the form, is conducting interviews, observation and documentation. The results of this study are the Implementation of the Internal Control System at Cash Receipts at PT. Bank Rakyat Indonesia (Persero) Tbk Tahuna Branch has fulfilled the elements of the Cash Receipt Internal Control System and is running well. This is indicated by the clear separation of duties, responsibilities, and authority limits in each work unit in the company.
Analisis Profitabilitas Pada PT Bank Negara Indonesia Tbk Cabang Manado Chandra, Nathalia A.; Rogahang, Joula J.; Keles, Dantje
JURNAL ADMINISTRASI BISNIS (JAB) Vol 9, No 1 (2019): Jurnal Administrasi Bisnis
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.9.1.2019.23530.43-48

Abstract

The purpose of this research is to analyze the financial ratios in particular the profitability ratio of PT Bank Negara Indonesia Tbk. In the present era more and more companies are emerging and also the competition is so strict, therefore the company must Increase the profit that can be able to compete. The research method used is the ratio of profitability. The profitability ratio is a ratio used to measure the company's ability to generate profit at a certain level of sales, Aser, and stock Capital The research results show that profitability can be said to be good when Profit that can be held annually in the company is able to achieve the target of the company itself. And the results obtained from the research of each indicator for five years from year 2014-2018 is as follows. Gross Profit Margin in the year 2014 of 59%, 2015 of 45%, 2016 amounted to 48%, 2017 for 54%, and 2018 for 56%. Operating Profit Margin in the year 2014 of 59%, 2015 of 45%, 2016 amounted to 48%, 2017 for 54%, and 2018 for 55%. Net Profit Margin in the year 2014 of 48%, 2015 of 36%, 2016 amounted to 38%, 2017 for 43%, and 2018 for 42%. Return on Assets in 2014 amounted to 3%, 2015 by 2%, 2016 by 2%, 2017 by 2%, and 2018 by 2%. Return on Equity in 2014 amounted to 18%, 2015 by 12%, 2016 by 13%, 2017 by 14%, and 2018 by 14%. It can be seen from the presentation of the five indicators can be said to be good, although the presentation that can be in the company in 2015 was decreased, but the company was able to increase back in the following years. It means the company is able to minimize the profit gained according to expectations.
Analisis Kinerja Keuangan Koperasi Unit Desa Langgeng Desa Inauga Kecamatan Mimika Baru Kabupaten Mimika Gobai, Anton; Tumbel, Tinneke M.; Keles, Dantje
JURNAL ADMINISTRASI BISNIS (JAB) Vol 8, No 1 (2019): Jurnal Administrasi Bisnis
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.8.1.2019.23506.107-114

Abstract

This study aims to determine the structure of KUD in terms of liquidity, solvency, and profitability. While the benefits that the author can provide to the cooperative are as a matter of consideration for KUD leaders to take policies as meeting the capital requirements of the KUD. how much influence the short-term and long-term debt on cooperative solvency in accordance with the problems stated and supported by a review of the literature on capital, capital structure and type of ratio analysis that the authors take this conclusion is not the achievement of solvency ratios due to increased fund and cost profitability collection methods used in this study are interviews (data collection with direct interviews with parties related to the data needed) and (cooperative financial statements). In analyzing the data the writer uses descriptive analysis method. Based on the results of this study there are those that cause the current to fluctuate ratio from year to year some of the working capital invested in the ratio is not smooth. Judging from the cash ratio it is also known that the condition of cooperative liquidity is still low due to the lack of effective cooperative spending policies, increasing the solvency ratio of cooperatives from year to year caused by an increase in the role of own capital compared to foreign capital. While an increase in profitability ratios is caused by an increase in profits achieved by cooperatives, this means that cooperatives have been efficient in their use.
Analisis Kinerja Keuangan Pada PT Asuransi Ramayana Tbk Dengan Pendekatan Cash Flow Untuk Tahun 2014-2017 Wahani, Julia T.; Tumbel, Tinneke M.; Keles, Dantje
JURNAL ADMINISTRASI BISNIS (JAB) Vol 9, No 1 (2019): Jurnal Administrasi Bisnis
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.9.1.2019.23706.105-113

Abstract

This study aims to determine the financial performance of PT Asuransi Ramayana Tbk by using a cash flow ratio analysis. The type of data used in this study is quantitative data. The data source used in this study is secondary data sources. The technique of collecting data using the documentation method is by retrieving data contained in the Indonesia Stock Exchange. The data analysis tool used is the Operating Cash Flow Ratio (AKO), Operating Cash Flow Ratio to Total Debt (AKOTH), Cash Flow Ratio to Capital Expenditures (AKOPM) and Cash Flow Ratio to Net Income (AKOLB). The results of this study indicate that the financial performance of PT Asuransi Ramayana Tbk. based on the 2014-2017 operating cash flow ratio is not good because it is below the value 1. So that insurance companies are unable to pay current and total debt obligations through operating cash flows, difficulty financing their capital expenditure through operating cash flows, and the possibility that the company has not been able to pay dividends to customers using operating cash flows. PT Asuransi Ramayana Tbk must increase company revenue and reduce excessive investment expenditure.