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ANALISIS PERBANDINGAN KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE DUPONT SYSTEM PADA PT. PRIMARINDO ASIA INFRASTUCTURE, TBK DAN PT. SEPATU BATA, TBK Nanang Yuliana; Aris Munandar; M Rimawan
Jurnal Bina Bangsa Ekonomika Vol. 16 No. 2 (2023): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v16i2.406

Abstract

This research aims to analyze and determine the difference in the company's financial performance using the Du Pont System method. This type of research is a comparative research with the research instrument in this study is a table list in the form of data on total assets, sales, net profit and equity. The population in this study is the entire financial statements of PT. Primarindo Asia Infrastructure, Tbk and PT. Sepatu Bata, Tbk. The sample used in this study is the financial statements of PT. Primarindo Asia Infrastructure, Tbk and PT. Sepatu Bata, Tbk during the period 2014 – 2021. The sampling technique used is purposive sampling. This research was conducted at PT. Primarindo Asia Infrastructure, Tbk. and PT. Sepatu Bata, Tbk. with data access through www. Idx.com.id. The data were analyzed using Du Pont System analysis independent sample t-test. The results of the study showed that there was no difference in financial performance between PT. Primarindo Asia Infrastructure, Tbk. with PT. Sepatu Bata, Tbk is measured using Du Pont's Return On Investment and Du Pont's Return On Equity approach
Analysis of Factors Affecting Profit Quality in Timber and Processing Sub-Sector Companies Listed on the Indonesia Stock Exchange Nilam Sari; M Rimawan
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12309

Abstract

Profit information is one of the most important parts of financial reports that attracts a lot of attention from investors, because investors tend to choose to invest in companies that experience an increase in profits every year. This research aims to analyze the influence of profitability, leverage, company size and Investment Opportunity Set (IOS) on earnings quality. The sampling technique used was using a saturated sampling technique. The sample in this research is 4 companies in the wood and processing sub-sector that have been listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. The data in this study was processed using the SPSS version 26 application with the multiple linear regression analysis method. The hypothesis testing method uses a significance level of 5% or 0.05. The research results show that 1) the profitability variable has no effect on earnings quality, 2) the leverage variable has an effect on earnings quality, 3) the company size variable has no effect on earnings quality, and 4) the investment opportunity set variable has an effect on earnings quality. From this research, the results obtained show that the variables profitability, leverage, company size and investment opportunity set have a simultaneous influence on earnings quality. Partially, the profitability and company size variables have no effect on earnings quality, while the leverage and investment opportunity set variables have an effect on earnings quality.
Pendampingan Penyusunan Proposal Program Kreativitas Mahasiswa (PKM) Prodi Manajemen Sekolah Tinggi Ilmu Ekonomi Bima Puji Muniarty; M Rimawan; Ovriyadin Ovriyadin; Wulandari Wulandari; Tri Wahyuni Alifah; Salimatul Uyun; Gunawan Sakti
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2024): April 2024
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v3i2.339

Abstract

The PKM program is a routine grant program every year which will be participated in by PTN and PTS which is organized by the Belmawa Directorate as a forum for channeling student creative ideas. The hope is that by launching the Student Creativity Program (PKM) in various fields, it will train students to be able to present solutions to problems faced by the government, society, or the world of work/industry, so that the life of the nation and state moves in a better direction. The participation of students and accompanying lecturers in PKM activities can support the achievement of their higher education's IKU. Especially at IKU 1 (graduates get decent work), IKU 2 (students get experience outside campus), IKU 3 (lecturers carry out activities outside campus), and IKU 5 (the results of lecturers' work are used by the community). Apart from that, the output of this PKM program can be in the form of articles that are declared to have passed by reviewers and can be published in a scientific journal, which is a form of dissemination of activities carried out by students and indirectly contributes to progress and technology. However, the problem in 2024 is that there is still low student participation in taking part in PKM grants and low knowledge and understanding of students in preparing proposals and taking part in PKM and difficulty finding ideas to put into writing. The community service method uses a participatory method through a preliminary stage, core stage and advanced stage. The results of the activity show that it was carried out according to the timeline and increased student interest in developing ideas and skills as well as student interest in proposing PKM, this is proven by the increase in the number of PKM proposals proposed in the Simbelmawa system.
Kuliah Kerja Nyata Tematik Merdeka Belajar Kampus Merdeka Sekolah Tinggi Ilmu Ekonomi Bima Melalui Program Asistensi Mengajar Muniarty, Puji; M Rimawan; Hamdani; Ovriyaidn; Alwi; Ni Made Dwi Puspitawati
JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) e-ISSN 2722-824X Vol. 4 No. 2 (2023): Desember
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

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

Abstract

Untuk menghasilkan Sumber Daya Manusia yang unggul, profesional dan memiliki rasa tanggung jawab serta bermanfaat bagi masyarakat maka setiap Perguruan Tinggi baik Perguruan Tinggi Swasta (PTS) dan Perguruan Tinggi Negeri (PTN) menjalankan Tridharma Perguruan Tinggi. Salah satu kegiatan pengabdian kepada masyarakat yang dilaksanakan oleh mahasiswa Sekolah Tinggi Ilmu Ekonomi Bima yaitu Kuliah Kerja Nyata Tematik Merdeka Belajar Kampus Merdeka (KKNT-MBKM). Kegiatan KKNT-MBKM ini dimaksudkan agar mahasiswa bekerja membantu masyarakat pedesaan untuk memecahkan persoalan pembangunan sebagai bagian dari kurikulum perguruan tinggi. Berdasarkan program MBKM yang dikeluarkan oleh Kemendikbudristek maka untuk pengembangan model KKN Tematik Sinergi MBKM Sekolah Tinggi Ilmu Ekonomi Bima disusun mengambil 5 tema dari 8 tema MBKM berdasarkan kebijakan Menteri Pendidikan dan Kebudayaan Republik Indonesia yang bisa sinergi capaian pembelajaran dari mata kuliah yang diprogramkan mahasiswa pada semester berjalan yang mencakup (1) Proyek Kemanusiaan, (2) Kewirausahaan, (3) Asistensi Mengajar, (4) Proyek di Desa dan (5) Studi Independent. Namun berdasarkan hasil wawancara dengan pihak Sekolah oleh mahasiswa KKNT-MBKM STIE Bima Kelompok V Rabangodu Selatan di SMPN 5 Kota Bima & SDN 49 Kota Bima ditemukan permasalahan yaitu bahwa dalam mata pelajaran nya tidak ada tentang kewirausahaan dan siswa-siswi minim pengetahuan tentang Kewirausahaan oleh karena itu salah satu program kerja KKNT-MBKM STIE Bima kelompok V Rabangodu Selatan yaitu melaksanakan pengabdian kepada masyarakat pada tema asistensi mengajar guna membangun atmosfir pendidikan pada Sekolah Dasar Dan Sekolah Menengah Pertama mengenal tentang kewirausahaan dan edukasi kewirausahaan di era digital dengan memanfaatkan media sosial sebagai promosi dan sekaligus pengenalan produk yang dihasilkan oleh mahasiswa KKNT-MBKM Kelompok Rabangodu Selatan. Kuliah Kerja Nyata (KKN) merupakan tempat bagi mahasiswa untuk belajar hidup dan mengabdi di masyarakat. Dengan adanya KKNT-MBKM Sekolah Tinggi Ilmu Ekonomi Bima diharapkan mahasiswa dapat berperan dan berpatisipasi secara aktif dalam masyarakat khusussnya tema asistensi mengajar. Kegiatan asistensi mengajar yang dilaksanakan oleh mahasiswa KKNT-MBKM STIE Bima Kelompok V Rabangosu Selatan memberikan dampak yaitu meningkatnya motivasi dan minat belajar siswa (i) tentang kewirausahaan dan antusias dan semangat untuk mempraktekkan produk yang dibuat oleh mahasiswa KKNT-MBKM Kelompok V Rabangodu Selatan serta peningkatan pengetahuan siswa (i) tentang digital marketing seperti IG dan Tiktok dan Facebook sebagai salah satu media penjualan online.
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), DAN RETURN ON ASSET (ROA) TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR KOSMETIK DAN KEPERLUAN RUMAH TANGGA YANG TERDAFTAR DI BEI FATIHITUL MIHRAD; M RIMAWAN; AMIRULMUKMININ AMIRULMUKMININ
GANEC SWARA Vol 18, No 3 (2024): September 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i3.909

Abstract

Examining the impact of the Current Ratio is the goal of this associational investigation. This analysis makes use of secondary data derived from the financial records of the Cosmetics and Utilities Company Sub-Sector. A company's equity, debt, total assets, net profit, and current and non-current assets are all detailed in its financial statements. From 2018 to 2022, we surveyed residences using a purposive sampling strategy. Multiple linear regression, t-test, correlation coefficient, coefficient of determination, and classical assumptions were among the analytical procedures used to investigate the connection between X1 and SPSS v.26. The results show that X1 and X2 do not affect the value of the business as they are both more than 0.05. Rent On Asset (X3) values below 0.05 however have an effect on the value of the company
Analysis of the Influence of NPL and DER on ROA at PT Artha Graha International Bank Tbk Indah Putri Sari; M. Rimawan; Puji Muniarty
Jurnal Ilmu Manajemen Profitability Vol 9, No 1 (2025): FEBRUARY 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v9i1.15372

Abstract

This study aims to analyze the effect of Non-Performing Loans (NPL) and Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT. Bank Artha Graha Internasional, Tbk. The research employs an associative approach using quantitative data from the bank's financial statements over a ten-year period from 2013 to 2022. The dataset includes total non-performing loans, total credit, total debt, total equity, net profit, and total assets. The research population spans 32 years, while the sample consists of 10 years selected through a purposive sampling technique. The study utilizes secondary data collected through documentation and literature review. Data analysis includes classical assumption tests, multiple linear regression analysis, correlation coefficients, determination tests, t-tests, and F-tests, conducted using SPSS version 24. These statistical methods are applied to examine the relationship between NPL, DER, and ROA and to determine the significance of their impact. The findings indicate that NPL and DER do not have a significant effect on ROA, either partially or simultaneously, at PT. Bank Artha Graha Internasional, Tbk. Although the relationship between these variables is of moderate strength, it suggests that other financial or external factors may play a more influential role in determining the bank’s profitability. These results highlight the need for further research to explore additional determinants of financial performance in the banking sector, considering aspects such as operational efficiency, risk management, and macroeconomic conditions that may influence profitability.
GERAKAN SABTU SEHAT CIVITAS AKADEMIKA SEKOLAH TINGGI ILMU EKONOMI BIMA : GERAKAN SABTU SEHAT CIVITAS AKADEMIKA SEKOLAH TINGGI ILMU EKONOMI BIMA Puji Muniarty; M Rimawan; Alwi; Hanifah Muthiah; M Syukur Dwiriansyah; Mawar Hidayati; Wulandari; Mukhlis
Jurnal Pengabdian kepada Masyarakat Cahaya Mandalika (Abdimandalika) Vol. 3 No. 2 (2022): Desember
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/abdimandalika.v3i2.1180

Abstract

Perguruan Tinggi mengemban fungsi tridharma : pendidikan dan pengajaran, penelitian, dan pengabdian kepada masyarakat. Ketiga darma saling berkaitan antara lain dharma pertama (pendidikan: teoretik) dan kedua (penelitian: inovasi) harus secara konkrit mendukung dharma ketiga (pengabdian: transformasi) yang akan dijalankan oleh dosen dan mahasiswa. Kebersihan lingkungan merupakan bagian yang sangat vital dalam keberlangsungan hidup sehingga lingkungan harus dijaga kebersihannya agar tetap bersih dan asri. Sekolah Tinggi Ilmu Ekonomi Bima merupakan bagian dari satuan penyelenggara pendidikan yang menjalan tridharma perguruan tinggi, salah satu kegiatan pengabdian kepada masyarakat secara rutin setiap hari Sabtu yaitu kegiatan Sabtu Sehat yang berupa gotong royong menjaga kebersihan lingkungan dalam dan luar kampus, olahraga bersama dan pembahasan tridharma antar kelompok dosen dan pembahasan kegiatan-kegiatan lain yang menunjang indikator kinerja perguruan tinggi. diharapkan dari berbagai kegiatan pengabdian kepada masyarakat Sabtu Sehat dapat memberikan manfaat untuk masyarakat sekitar dan meningkatkan kinerja civitas akademika khususnya dosen.
Analisis DER Dan EPS Terhadap Harga Saham Pada PT. Indosat, Tbk Husmiati Ismaliah; M. Rimawan; Hanifah Muthiah
eCo-Fin Vol. 6 No. 3 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i3.1458

Abstract

Hal ini bertujuan untuk mengetahui dan menganalisis pengaruh DER dan EPS terhadap harga saham pada PT. Indosat, Tbk. Penyelidikan ini dilakukan di PT. Indosat, Tbk. Dalam penelitian ini digunakan penelitian familiar dengan menggunakan instrumen penelitian daftar tabel. Populasi dalam penelitian ini adalah seluruh laporan anggaran PT. Indosat, Tbk telah mencatatkan sahamnya di BEI sejak tahun 1994 hingga tahun 2022, yaitu 28 tahun yang lama. Pengujian dalam penelitian ini adalah laporan keuangan PT. Indosat, Tbk selama 15 tahun, tepatnya pada tahun 2008 hingga tahun 2022. Prosedur pengujian yang digunakan dalam penelitian ini adalah pengujian purposive. Prosedur pengumpulan informasi menggunakan dokumentasi dan pemikiran tertulis. Informasi yang telah terkumpul kemudian dianalisis dengan menggunakan prosedur pengujian praduga klasik, uji regresi linier berganda, koefisien hubungan beda, uji jaminan, uji t dan uji f. Penelitian ini menunjukkan bahwa DER dan EPS secara bersamaan mempunyai pengaruh yang signifikan terhadap harga saham pada PT. Indosat, Tbk
KAJIAN LITERATUR : STRATEGI SEKOLAH TINGGI ILMU EKONOMI BIMA DALAM MENUMBUHKEMBANGKAN KEWIRAUSAHAAN DI KALANGAN MAHASISWA Muniarty, Puji; M Rimawan; Ovriyadin, Ovriyadin; Ni Made Dwi Puspitawati
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 3 (2023)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i3.2319

Abstract

Sekolah Tinggi Ilmu Ekonomi Bima is a private university in Bima City, West Nusa Tenggara which has a vision, namely to make the Sekolah Tinggi Ilmu Ekonomi Bima (STIE) an educational institution that produces superior, professional and enthusiastic human resources.Entrepreneurship. This research is about higher education strategies for developing entrepreneurship, especially management study program students with a focus on the main problems discussed, namely (1) The concept of entrepreneurship, (2) Factors that cause entrepreneurial success and failure, (3)Digital Preneur of students and (4) Strategies to foster entrepreneurship among students. This research uses the methodliterature review.The research sample read various references quoted from various books, journals and other publications that were relevant to the research content. Data was collected using library research data collection techniquessearching keyword article to be inreview with secondary data sources from google scholar and various published journal links according to the research referred to. The strategy of the College of Economics in developing entrepreneurship among students is through a) entrepreneurship supporting courses in the curriculum such as Introduction to Business, Entrepreneurship I, Entrepreneurship II,Digital Marketing, Cooperative & MSME Management, Creative Business Planning, Business Ethics and Event Management, (b) Establishing cooperation with domestic and foreign universities, provincial governments, city/district governments, banking, BUMN, and MSMEs as well as KKNT-MBKM ( c) Establishment of a Business Incubator and (d) Implementation of Entrepreneurial Fair Entrepreneurship Bazaar activities.