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Abdul Rahman
Universitas Dehasen Bengkulu
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The Effect of Liquidity Ratios and Leverage Ratios on Profitability (Study of PT. Bank Muamalat Indonesia Tbk) Selvia Depita Sari; Yun Fitriano; Abdul Rahman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4454

Abstract

The purpose of this study was to determine the extent to which the influence of Liquidity Ratio and Leverage Ratio on Profitability Ratio at PT. Bank Muamalat Indonesia Tbk. The method used in this research is quantitative descriptive, and the variables used are liquidity, leverage and profitability. The data analysis used was multiple linear regression analysis with the help of the SPSS version 23 program. The results show that multiple linear regression Y = -10.501 + 0.084 (X1) + 10.525 (X2) + 8.023, meaning that there is a positive or unidirectional relationship between Liquidity and Leverage on Profitability at PT. Bank Muamalat Indonesia Tbk. Furthermore, partially with the t-test shows that the liquidity variable has a significant effect on profitability because the significance value is 1.413> 0.05 while the leverage variable has a significant effect because the significance value is 1.193> 0.05. While the results of the F test (simultaneous) show that Liquidity and Leverage simultaneously have a significant influence on Profitability of 2.239 because the probability is smaller than the significant value of 0.05.
Analysis of Fixed Asset Accounting Treatment Based on Psak No.16 at Pt Buana Finance Tbk Bengkulu Branch Selly Marselina; Yun Fitriano; Abdul Rahman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4566

Abstract

Assets in general are resources controlled by a company as a result of past events, where future economic benefits are expected to flow to the company. Fixed assets are part of the assets owned by the company to be used in company operations where payments will change at any time due to depreciation. This study aims to determine whether the accounting treatment of fixed assets in a company starting from recognition, disbursement after acquisition, depreciation, termination and delivery of fixed assets at PT Buana Finance Tbk, is in accordance with PSAK No.16. The analytical method used is descriptive method with data collection techniques in the form of interviews to obtain data in the form of fixed asset accounting treatment. The results of the study show that the accounting treatment for fixed assets applied by the company PT Buana Finance Tbk is in accordance with the Statement of Financial Accounting Standards (PSAK) No. 16 Fixed Assets
Pengaruh Proses Rekrutmen Dan Seleksi Terhadap Kinerja Karyawan Pada PT. Thamrin Brothers Kaur M. Ramandika Okta; Neri Susanti; Abdul Rahman
Jurnal Fokus Manajemen Vol 3 No 2 (2023): November
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v3i2.4704

Abstract

In the current era of globalization, companies are required to be able to compete with other companies. Currently the human resource element is considered very important for the company. The succes of an organization in achieving its goals is strongly influeced by the performance of its employess. The purpose of this study was to determine the effect of the recruitment and selection process on employee performance at PT. Thamrin Brothers Kaur. The sample in this study were 32 employees of PT. Thamrin Brothers Kaur. Sampling method by census. Data collection techniques using a questionnaire. The analytical method used is multiple regression analysis, determination test, hypothesis test t and f, classic assumption test. The result of the regression equation are Y = 5.529 + 0.319X1 + 0.631X2 meaning that the recruitment and selection process has a positive and significant influence on employee performance at PT. Thamrin Brothers Kaur. This illustrates that if the recruitment and selection variables increase, employee performance will also increase.
Analysis Of Cost Price Calculations Production For Pricing Selling Mother Mujiatin's Marningcorn Bukit Barian Kepahiang Village Rika Wulandari; Herlin Herlin; Abdul Rahman
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 1 (2024): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i1.5269

Abstract

The aim of this research is to find out how to calculate the cost of production to determine the selling price of Ibu Mujiatin's Marning Corn Business. By using the Full Costing analysis method and determining the selling price using the cost-plus pricing method. Calculations are made based on the results of interviews and documentation of sales results. From the results of the research, calculations were carried out by Mrs. Mujiatin's corn marning business. The basic price of corn production is IDR. 144,557.- per can with the selling price determined based on the market price of Rp. 150,000,- per can. So the profit obtained is IDR. 5,443.-. Based on the Full Costing method, the cost of production for Mrs. Mujiatin's Marning Corn business in 2022 is IDR. 150,933.- per can with a production level of 596 cans. By setting the selling price at 25% of the cost of production, the selling price of marning corn will be IDR. 189,000.- Pekaleng with a profit of Rp. 38,067 per can. There is a difference in the calculation of the cost of production between business owners using the full costing method, due to factory overhead costs which are not taken into account by the business owner.
The Effect of Compensation and Job Satisfaction on Employee Motivation at the Office of the KPKNL Bengkulu Eko Satrea Ade Putra; Karona Cahya Susena; Abdul Rahman
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i2.305

Abstract

The purpose of this study was to determine the effect of compensation and job satisfaction on the work motivation of Bengkulu KPKNL employees. The sample in this study were 33 people at the Bengkulu State Property and Auction Service office. Collecting data using a questionnaire and the analytical method used is multiple linear regression, determination test and hypothesis testing. The results of multiple linear regression calculations obtained multiple linear regression equation Y = 8,993 + 0,424X1 + 0,381X2 + 6,136(e). The coefficient of determination of the Adjusted R square value is 0.474. This means that X1 (Compensation), and X2 (satisfaction) have an effect on motivation (Y) by 47.4% while the remaining 52.6% is influenced by other variables not examined in this study. The test results for the X1 variable (motivation) show the tcount value is greater than ttable at 2,424 > 1,693 and a significance value of 0.021 < 0.05. Because tcount > ttable and the significance value is less than 0.05, then H0 is rejected and Ha is accepted. This means that X1 (motivation) has a significant influence on work productivity (Y) of employees at PT. Four Lawang Agro Perkasa in Empat Lawang Regency. The test results for the X2 variable (job satisfaction) show the tcount value is greater than ttable at 3.258 > 1.693 and a significance value of 0.003 <0.05. Because tcount > ttable and the significance value is less than 0.05, H0 is rejected and Ha is accepted. This means that X2 (job satisfaction) has a significant effect on work productivity (Y) of employees at PT. Four Lawang Agro Perkasa in Empat Lawang Regency. The value of Fcount > Ftable (22,986 > 3,29) with a significant value of 0.000 < 0.05 indicates that simultaneously X1 (motivation) and X2 (job satisfaction) have a significant effect on work productivity (Y) of employees at PT. Four Lawang Agro Perkasa in Empat Lawang Regency.
Analysis of the Influence of Liquidity and Solvency on the Profitability of PT Bank Mandiri (Persero) Tbk Lisi Rahmadayanti; Yun Fitriano; Abdul Rahman
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i2.307

Abstract

This study aims to analyze the effect of liquidity (LDR) and solvency (CAR) on profitability BOPO. This analysis uses the independent variables of liquidity, solvency. The independent variable is focused on LDR, CAR while the dependent variable is profitability, namely BOPO. The data used is secondary data originating from the annual financial statements of independent banks listed on the Indonesian stock exchange for the period 2010 to 2020. The data testing method uses the classical assumption test, multiple linear regression, coefficient of determination (R2), by testing the hypothesis test. t and f test. The results of the study using multiple linear regression with t-test showed that LDR had a t-count value of 2.520 with a significant level of 0.03 more than 0.05 or 5%. The CAR has a t-count of 5.170 with a significant level of 0.016 which is greater than 0.05 or 5%. Based on the results of the f (simultaneous) test, it shows that the calculated f value is 9.929 with a significant level of 0.023 which is smaller than 0.05 or 5%. Thus, LDR, CAR have a positive and significant effect on BOPO
Co-Authors Adhitya Al Fikri Ahmad Soleh Aji Sudarsono Aldi Syafitra Anwari Damarsiwi, Eska Prima Monique Dewi Harwini Dhea Arghisa Eko Satrea Ade Putra Elkana Perangin Angin Elsi Apriliani Engki Yovanda Fanda Bahari Haqil Rajaliu Harsen Jenizar Heri Yeni Susanti Herlin Herlin Herwin Susanto Hilen Albert Ida Anggriani Kardila Kardila Karona Cahya Susena, Karona Cahya Kiemas Kurniawan Leza Kurniati Likhatus Sakdah Lisi Rahmadayanti M. Ramandika Okta Merri Anitasari Miki Asrayani Monika Ahmelia Muhammad Roky Pratama Nenden Restu Hidayah Neri Susanti Ngatimin Ngatimin Nia Indriasari Oni Yulianti Putri Madalena Rika Wulandari Sekuan Efendi Selly Marselina Selvia Depita Sari Siswanto Siswanto Siti Hanila Sri Handayani Sulisti Afriani Tania Hasibuan Tinsi Afriani Vita Purnama Sari Wagini Wedo Handika Saputra Wijaya, Ermy Windiana Hastuti Yun Fitriano Yuni Widiyanti Zulkarnain