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ANALISIS RASIO MODAL KERJA PADA PT. HM SAMPOERNA TBK Anggelina Manengkey; Frendy A. O Pelleng; Dantje Keles
JURNAL ADMINISTRASI BISNIS Vol. 5 No. 003 (2017): JURNAL ADMINISTRASI BISNIS UNSRAT
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v5.i003.%p

Abstract

Working capital is very important for any company, because almost allcompanies need working capital to finance the day-to-day operations of thecompany. Companies must be able to manage working capital well so thatoperational activities can run smoothly and can achieve the optimal profit asexpected by the company. This study aims to analyze and know how theworking capital adequacy ratio. This research was conducted at PT. HMSampoerna Tbk. According to Sutrisno (2009), "Working capital is one ofthe elements of assets that are very important in the company becausewithout working capital the company cannot fill the necessity to run theactivities". The method used in this study is descriptive quantitative andanalysis tool used is Working Capital Adequacy Ratio which consists of threetypes of ratios are the ratio of Total Assets to Net Working Capital, CurrentLiabilities to Net Working Capital and Working Capital Turnover. The dataused are secondary data from financial statements namely balance sheet andincome statement from PT. HM Sampoerna Tbk. The results of the studyexplain that the calculation of the ratio of Total Assets to Net WorkingCapital in 2013 to 2016 is quite good. While the calculation of CurrentLiabilities to Net Working Capital Ratio in 2013 and 2014 is quite good, butthe calculation results in 2015 and 2016 decreased to 0.17 and 0.23. And thecalculation results Working Capital Turnover in 2014 increased, but thendeclined in 2015 and 2016, indicating liquidity on this ratio more effective.Overall working capital at PT HM Sampoerna Tbk has good working capitalmanagement. The results of the working capital adequacy ratio analysis willgive an idea of how the company can manage its working capital. Liquiditylevel at PT. HM Sampoerna Tbk is quite good. This indicates that theadequacy of working capital at PT. HM Sampoerna Tbk is quite stable. Werecommend PT. HM Sampoerna Tbk can use and allocate working capitaloptimally. So the company can cover its short-term liabilities in order for thecompany to generate profit in each period.Keywords: Working Capital, Net Working Capital, Working Capital Ratio
ANALISIS KINERJA KEUANGAN PADA PT GUDANG GARAM, TBK Febriani Huntojungo; Roy Ferdinand Runtuwene; Dantje Keles
JURNAL ADMINISTRASI BISNIS Vol. 5 No. 003 (2017): JURNAL ADMINISTRASI BISNIS UNSRAT
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v5.i003.%p

Abstract

Summary. The performance of the company's financial statements stable financial condition is seen in 2014 sales increased from year to year, ranging from 65% in 2012 to 66.8% in 2013 and reached 68% in 2014. While in 2015 Sales decreased Each by 0.5% to 60.9 billion cigarettes. The main question in this study is "How Financial Performance Analysis at PT Gudang Garam?". This study aims to determine the financial performance at PT. Gudang Garam Tbk period of 2011 to 2015. According Munawir (2002), financial statements is one of the financial information sourced from internal companies concerned. Financial statements. Company performance is a description of the financial position of a company that is analyzed with the tools of financial analysis, so it can be known about the good financial situation of a company. To analyze the financial statements, then one method. The visual ratio of a relationship or balance (mathematical relationship) between a certain amount to another amount. The types of financial ratios used are: Liquidity Ratio, Solvency Ratio, Rentability Ratio. Based on the results of financial ratio analysis. Ratios, ratios and ratios of profitability indicate the company's financial performance is in good condition. Fluctuate. The results of the company's performance. On ratio. Solvency ratios and ratios. When the profitability ratio shows a result that has not been maximized. Then it can be concluded the financial condition of the company PT. Gudang Garam Tbk is in good condition. In this case the company must be able to maintain good financial performance that is liquidity, solvency and profitability. Keywords: Performance Analysis, Liquidity, Solvency, Profitability.
ANALISIS TINGKAT KESEHATAN BANK MENGGUNAKAN METODE RGEC PADA PT. BANK SULUTGO PERIODE 2014-2016 Yeusy Gandawari; William A. Areros; Dantje Keles
JURNAL ADMINISTRASI BISNIS Vol. 5 No. 003 (2017): JURNAL ADMINISTRASI BISNIS UNSRAT
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v5.i003.%p

Abstract

The business activities of the bank are always faced with risks that are closely related to its function as a financial intermediation institution, required the assessment of the level of health of banks to increase public confidence against a bank research purposes of knowing the level of Bank Health on PT. Bank SulutGo reviewed aspects ofRGEC in 2014-2016. Based on reviews of existing problems, this research was conducted with the use ofex-post facto approach. The study was conducted to examine the events that have happened and then meruntut back to find out the factors that may cause the incident the results of the research and data analysis that has been done shows the risk profile (Risk Profile) SulutGo bank using two indicators of credit risk factors, namely by using the ratio of NPL and liquidity risk ratio LDR during the year 2014-2016 in a roware in healthy condition; Good Corporate Governance (GCG), Bank SulutGo in 20142015 composite gained 3 which shows quite well in the implementation of corporate governance and in 2016 rose to composite 2 which reflects that corporate governance is getting better; entabilitas (earnings) bank SulutGo by using the indicators i.e.ROA, ROE, NIM and BOPO during 2014-2016 are in a healthy condition, the value ofthe average ROA, ROE, NIM and BOPO obtained shows that the bank SulutGo has successfully run their operations effectively; The results of the assessment of capital(capital) SulutGo Bank during the year are in healthy condition is 20142016, which is above the minimum standard set by the Bank of Indonesia that is 8%. This suggests that during that period the bank SulutGo have been able to manage capital well.   Keywords: Bank, Methods Of Health Rgec
Pemanfaatan Fasilitas Kredit Usaha Rakyat (KUR) Terhadap Peningkatan Usaha Mikro Kecil Dan Menengah (UMKM) (Studi Kasus Bank Mandiri Kantor Kas Manado Paal Dua) Olivia Johana Mokalu; John Montolalu; Dantje Keles
JURNAL ADMINISTRASI BISNIS Vol. 6 No. 001 (2018): JURNAL ADMINISTRASI BISNIS UNSRAT
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v6.i001.%p

Abstract

The aim of this research to know how big the influence of giving KUR concern to raising effort little micro and medium in Manado city. Citizenry effort credit is working capital finance to productive and viable business debtors but not having additional collateral or additional collateral is sufficient. Form of research using on this research is correlational research with quantitative analysis. This research doing in Mandiri Bank in Paal 2, with population 102 customer and 51 sample costumer. Analysis technique using in this research is simple regression analysis. The result in this research show the strong relationship between giving KUR with increase UMKM seeing from the result and from the result determination coefficient that means the relation between Mandiri Bank is determine by giving KUR through regression similarity. Remnant determined by another factor. The summary of this research have an effect to increase UMKM. The verification doing with T-test with Tarithmetic to X (KUR) and Ttable in significant that means comparison between Tarithmetic and Ttable is tarithmetic more than ttable. Suggestion from research are other people that giving KUR as Mandiri Bank to help agent of business to increase the business and its better for business agent to get more information that can advance their business. Keyword: Citizenry Effort Credit (KUR), Little and Medium Micro Effort (UMKM)
Analisis Tingkat Kesehatan Bank Dengan Menggunakan Metode CAMEL (Capital, Asset Quality, Management, Earnings, Liquidity) Pada PT.Bank Sulut-Go Ireyne Filania Raturandang; Joula Rogahang; Dantje Keles
JURNAL ADMINISTRASI BISNIS Vol. 6 No. 003 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v6.i003.%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
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Pada PT. Astra Internasional Daihatsu, Tbk Leidy Y. Kawengian; Henny S. Tarore; Dantje Keles
JURNAL ADMINISTRASI BISNIS Vol. 6 No. 004 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v6.i004.70-76

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 Perhitungan Harga Pokok Produksi Dengan Menggunakan Metode Full Costing Sebagai Dasar Penentuan Harga Produksi Rumah Panggung Pada CV Manguni Perkasa Kakaskasen Dua Tomohon Gloria Tarek; Dolina L. Tampi; Dantje Keles
JURNAL ADMINISTRASI BISNIS Vol. 7 No. 001 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v7.i001.42-49

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.
Kualitas Pelayanan Pembayaran Pensiun Pegawai Negeri Sipil (PNS) Pada PT. TASPEN (Persero) Cabang Manado Priskilla G. Langkai; Frendy A. O. Pelleng; Dantje Keles
JURNAL ADMINISTRASI BISNIS Vol. 7 No. 001 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v7.i001.73-80

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