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Target Sales and Profit Analysis through the Approach Break Even Point (BEP) at PT. Hotel Sahid International Tbk. Sri Sutrismi; Nurani Nurani; Miratul Zahiroh
Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field
Publisher : Institute of Computer Science (IOCS)

This research has the objectives of: (1) Want to know the increase in process costs and cost sales grace period 2016-2019. (2) Want to know the size of the sales target when the break-even point or reach the Break Even Point. (3) Want to know the impact of changes in one of the factors causing changes in profit to changes in the company's break-even point (BEP). The data collection method used in this study is documentation The data analysis method used in this research is Breakeven point analysis by adding up fixed costs and variable costs or total costs deducted from sales, it will be able to know where the break-even point or the company's position when it does not experience profit or not suffer losses. Based on the results of the study it is known that in order for companies to seek achieve the profit target and the sales gain as expected, one of the ways that is carried out is by optimizing the marketing cost by ten percent (10%), then the impact is not only on the break-even point but also the profit achievement can be IDR. 3,331,204,860.

Analisis Pertumbuhan Modal Kerja (Working Capital) Bersih terhadap Perubahan Keuntungan PT. Asabri (Persero) Sri Sutrismi; Claudia
BENEFIT Vol. 6 No. 1 (2019): BENEFIT
Publisher : Fakultas Ekonomi Universitas Tulungagung

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Abstraksi Tujuan penelitian ingin mengetahui bagaimana pertumbuhan Net Working capiltal dalam meningkatkan keuntungan dibandingkan equitynya (ROE) pada PT. Asabri (Persero) periode th 2012 - 2016 (menjelang isu kasus)? Metode pengumpulan data digunakan teknik dokumentasi, dilihat dari laporan Financialnya , dan beberapa rasio terkait, pengambilan data dari Laporan Financial rutin ke publik. Teknik Analisis Data yang dilakukan penulis adalah sebagai berikut: (1) Menghimpun data /informasi terkait isu PT Asabri Tbk.(2) Merekap laporan financial periode tahun 2012-2016 dari Laporan Financial rutin ke publik. (3) Melakukan perhitungan pertumbuhan modal kerja bersih selama lima periode yaitu dari tahun 2012 s/d 2016. (4) Melihat realita kejadian dengan menghitung perubahan Net Working Capital, perubahan penjualan, perubahan ROE. (5) Menarik kesimpulan berdasarkan rumusan masalah. Hasil analisis data bahwa Laba yang dibandingkan modal sendiri atau Equity (ROE) sejak tahun 2012 sampai tahun 2016 berdampak pada pertumbuhan Working Capital bersih, sebab value ROE yang meningkat bersamaan dengan meningkatnya nilai Working capital bersih meskipun kurang seimbang antara pertumbuhan modal kerja dengan pertumbuhan keuntungan, sehingga pelimpahan ke investasi saham kurang produktif. Terbukti isu kasus karena kesalahan pengalihan investasi ke saham yang kurang produktif sehingga mengganggu likuiditas keuangan. Kata kunci: Isu kasus, Modal kerja, ROE Abstract The aim of this research is to know how the growth of Net Working Capital in increasing profit compared to equity (ROE) at PT. Asabri (Persero) for the period 2012 - 2016 (ahead of the issue of the case)? Data collection methods used documentation techniques, seen from the financial report, and several related ratios, taking data from routine financial reports to the public. The data analysis technique carried out by the author is as follows: (1) Collecting data / information related to the issue of PT Asabri Tbk. (2) Recapping financial reports for the period 2012-2016 from routine financial reports to the public. (3) Calculating the growth in net working capital for five periods, from 2012 to 2016. (4) Looking at the reality of events by calculating changes in Net Working Capital, changes in sales, changes in ROE. (5) Draw conclusions based on the formulation of the problem. The results of the data analysis show that Profits compared to equity (ROE) from 2012 to 2016 have an impact on the growth of net working capital, because the ROE value increases along with the increase in net working capital value even though it is less balanced between working capital growth and profit growth. so that the transfer to stock investment is less productive. The case was proven due to an error in transferring investment to unproductive stocks that disrupted financial liquidity. Keyword: case issue, Working Capital, ROE

Analisis Implementasi Sosialisasi Program Keluarga Berencana di Puskesmas Pucanglaban Kabupaten Tulungagung Sri Sutrismi; Suprihatin
BENEFIT Vol. 7 No. 1 (2020): BENEFIT
Publisher : Fakultas Ekonomi Universitas Tulungagung

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ABSTRAKSI Program Keluarga Berencana (KB) berupaya menekan laju pertambahan penduduk mewujudkan Millenium Development Goals (MDGs), yakni: meminimalkan rating kurang sejahtera, rating meninggalnya kaum hawa (ibunda), kesetaraan gender dan kesehatan perempuan. Puskesmas Pucanglaban salah satu yang memiliki tanggung jawab keberhasilan program tersebut. Tujuan penelitian ini ingin mengetahui: (1) Faktor yang menghambat sosialisasi program KB (2) Faktor yang mendukung sosialisasi program KB (3) Kebijakan sosialisasi program KB yang optimal. Metode analisis dengan teknik analisis data deskriptif kuantitatif dengan bantuan analisis SWOT. Hasil penelitian Kebijakan sosialisasi program KB yang optimal, (1) Memanfaatkan koordinasi komunikator internal maupun eksternal (2) Partisipasi masyarakat (3) Memanfaatkan penganggaran pemerintah untuk advokasi dan komunikasi informasi edukasi (KIE), fasilitator Keluarga Berencana desa, (4) Melibatkan Swasta, media. Kata Kunci: Sosialisasi program KB, Puskesmas, SWOT. The Family Planning Program (KB) seeks to reduce the rate of population growth in realizing the Millennium Development Goals (MDGs), namely: minimizing the rating of being less prosperous, rating the death of women (mothers), gender equality and women's health. The Pucanglaban Community Health Center has the responsibility for the success of the program. The purpose of this study is to determine: (1) factors that hinder the socialization of family planning programs (2) factors that support the socialization of family planning programs (3) optimal socialization policies for family planning programs. The analysis method used was quantitative descriptive data analysis technique with the help of SWOT analysis. Results of research on optimal family planning program socialization policies, (1) Utilizing the coordination of internal and external communicators (2) Community participation (3) Utilizing government budgeting for advocacy and communication information education (IEC), village family planning facilitators, (4) involving private sector, media. Keywords: Socialization of family planning programs, Puskesmas, SWOT.

Kewirausahaan; Kewirausahaan Komersial dan Sosial: Studi Literatur Sawal Sartono; Sri Sutrismi
BENEFIT Vol. 7 No. 2 (2020): BENEFIT
Publisher : Fakultas Ekonomi Universitas Tulungagung

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Abstrak Kewirausahaan memiliki peran penting dalam pertumbuhan ekonomi, peran kewirausahaan adalah sebagai mesin pendorong dalam produksi barang dan jasa. Banyak penelitian tentang penelitian kewirausahaan yang telah dilakukan. Penelitian ini bertujuan untuk memberikan pemahaman tentang dua jenis kewirausahaan. Penelitian menggunakan studi literatur yang berhubungan dengan pendefinisian kewirausahaan komersial dan kewirausahaan sosial. Kata kunci : Definisi, kewirausahaan komersial, kewirausahaan sosial Abstract Entrepreneurship has an important role in economic growth, the role of entrepreneurship is as a driving machine in the production of goods and services. Much research has been done on entrepreneurship research. This study aims to provide an understanding of two types of entrepreneurship. This study uses literature studies related to defining commercial entrepreneurship and social entrepreneurship. Keyword : Definition, commercial entrepreneurship, social entrepreneurship.

Analisis nilai tambah ekonomis bagi pemegang saham dan perusahaan dengan indikator Metode Economic Value Added (EVA) Sri Sutrismi; Ela Siviana
BENEFIT Vol. 8 No. 1 (2021): BENEFIT
Publisher : Fakultas Ekonomi Universitas Tulungagung

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ABSTRAK EVA adalah perkiraan dari keuntungan yang riil dari suatu usaha pada periode tersebut dan tidak sama dengan laba secara akuntansi. Nilai ekonomis perusahaan yang lebih realistis, dikalkulasi berbasis Cost Of Capital (biaya modal) dengan pertimbangan nilai pasar sehingga berguna sebagai referensi kreditur misal para pemegang saham dan tidak berbasis pada nilai buku dari catatan akuntansi . Tujuan Penelitian memahami gambaran nilai tambah ekonomis dari pemilik saham maupun perusahaan dengan melihat kesehatan keuangan pada PT Semen Indonesia Tbk. melaui indikator Economic Value Added (EVA), Metode Penelitian, pengumpulan data digunakan teknik dokumentasi, mengutip dari laporan keuangan yang dipublikasikan melalui data Annual Report dan Web. perusahaan, Metode analisis data dengan memakai analisis Economic Value Added (EVA). Hasil penelitian Kesehatan keuangan dilihat dari Economic Value Added (EVA) pada PT. Semen Indonesia Tbk terjadi tidak stabil. pada periode 2015-2019 tetapi indek EVA kontinyu >0 (positif), dan berati bahwa tingkat return yang dihasilkan diatas cost of Capital ( biaya modal). Kejadian diatas bermakna yakni dalam mengelola perusahaan bisa sukses menjadikan nilai tambah ekonomis bagi PT Semen Indonesia Tbk. maupun pemilik saham. Kata Kunci: Nilai ekonomis, Economic Value Added (EVA) Abstraction EVA is an estimate of the real profit of a business in the period and is not the same as accounting profit. The company's economic value is more realistic, calculated based on the Cost Of Capital (cost of capital) with consideration of market value so that it is useful as a reference for creditors such as shareholders and is not based on the book value of accounting records. The aim of the study is to understand the description of the economic added value of shareholders and companies by looking at the financial health of PT Semen Indonesia Tbk. through Economic Value Added (EVA) indicators, Research Methods, data collection used documentation techniques, quoting from financial reports published through Annual Report data and the Web. company, Data analysis method using Economic Value Added (EVA) analysis. The results of the research on financial health are seen from the Economic Value Added (EVA) at PT. Semen Indonesia Tbk occurred unstable. in the 2015-2019 period but the EVA index is continuous > 0 (positive), and it means that the rate of return generated is above the cost of capital (cost of capital). The above incident means that in managing the company, it can be successful in creating economic added value for PT Semen Indonesia Tbk. and shareholders Keywords: Economic value, Economic Value Added (EVA)

ANALISIS EFEKTIVITAS PENGELOLAAN DANA MELALUI LAPORAN ARUS KAS PADA PT WISMILAK TBK Rani Rachmawati; Sri Sutrismi; Magora Wanda Kirana Saputra
Jurnal Penelitian Manajemen Terapan (PENATARAN) Vol. 10 No. 2 (2025)
Publisher : Program Studi Manajemen STIE Kesuma Negara Blitar

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Analisis Efektivitas Pengelolaan Dana Melalui Laporan Arus Kas Pada PT Wismilak Tbk.Penelitian bertujuan mengetahui kemampuan arus kas dalam meningkatkan pengelolaan dana secara efektif PT. Wismilak Tbk. Data diperoleh dari laporan tahunan yang dipublikasikan, yang menjadi sampel data historis laporan keuangan 5(lima) tahun. Data yang diolah Adalah rasio Arus Kas Operasi (AKO), rasio Cakupan Arus Dana (CAD), Rasio Cakupan Kas Terhadap Hutang Lancar (CKHL), Rasio Pengeluaran Modal (PM), Rasio Hutang (HT) Teknik perhitungan yang digunakan dalam penelitian adalah dengan menghitung rasio .Teknik analisis data yang digunakan yaitu analisis kuantitaif deskriptif. Berdasarkan hasil perhitungan dan pengumpulan data, hasil menunjukkan bahwa (1) rasio Arus Kas Operasi (AKO), sangat tidak efektif.(2) rasio Cakupan Arus Dana (CAD ) sangat efektif.(3) Rasio Cakupan Kas Terhadap Hutang Lancar (CKHL) sangat tidak efektif (4) Rasio Pengeluaran Modal (PM) sangat tidak efektif.(5) Rasio Hutang (HT) fluktuatif cukup efektif, dan sangat tidak efektif.

PENGARUH BIAYA PEMASARAN TERHADAP PENJUALAN (STUDI KASUS PADA PT. SULING MAS TRITUNGGAL ABADI TULUNGAGUNG) Sri Sutrismi; Nita Anggraeni
JAT : Journal Of Accounting and Tax Vol. 2 No. 1 (2023)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v2i1.785

Tujuan dari penelitian ini adalah untuk mengetahui apakah biaya pemasaran memiliki pengaruh yang signifikan baik secara serempak maupun parsial terhadap penjualan produk. Besarnya biaya pemasaran yang dikeluarkan nantinya akan mempengaruhi penjualan perusahaan. Biaya pemasaran (X) meliputi biaya advertensi, biaya promosi penjualan, serta biaya komisi penjualan. Sedangkan penjualan menjadi variabel terikat (Y). Alat analisa yang digunakan dalam penelitian ini adalah analisa regresi linier berganda dengan menggunakan bantuan program SPSS. Dari hasil analisis diketahui bahwa biaya pemasaran memiliki pengaruh yang positif signifikan terhadap penjualan. Dari hasil uji f, variabel bebas (X) secara serempak atau bersama-sama berpengaruh signifikan terhadap variabel terikat (Y). Dari hasil uji t, masing-masing variabel independen berpengaruh terhadap variabel dependen secara signifikan. Secara parsial atau secara sendiri-sendiri, variabel biaya advertensi, biaya promosi penjualan dan biaya komisi penjualan berpengaru. Jadi variabel yang memiliki pengaruh paling dominan adalah biaya komisi Penjualan. Dari analisa koefisien determinasi diketahui pengaruh variabel bebas secara serempak terhadap variabel terikat.

UNLOCKING FINANCIAL INSIGHTS: EVALUATING PERFORMANCE THROUGH KEY RATIOS Rani Rachmawati; Sri Sutrismi; Yunita Duwi Anggiyasari
JAT : Journal Of Accounting and Tax Vol. 3 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v3i2.1352

This study analyzes the financial performance of Pabrik Gula Modjopanggoong through key financial ratios, including liquidity, activity, solvency, and profitability. Using financial data from 2019 to 2023, the study employs a descriptive quantitative approach to evaluate the company’s financial stability and operational efficiency. The findings reveal that liquidity ratios, such as Current Ratio and Quick Ratio, fall below industry standards, reflecting challenges in meeting short-term obligations. Activity ratios demonstrate poor asset utilization, with a low Total Asset Turnover (TATO), although inventory management, as measured by Inventory Turnover (ITO), is efficient. Solvency ratios, including Debt-to-Equity Ratio (DER) and Debt-to-Asset Ratio (DAR), show favorable values, indicating minimal reliance on debt. However, profitability ratios, such as Net Profit Margin (NPM) and Return on Assets (ROA), are suboptimal due to declining sales and high operational costs. These results highlight the need for improved asset management and operational strategies to enhance profitability and competitiveness. The study provides actionable insights for optimizing financial performance and ensuring long-term sustainability.

Analisis Keputusan Pendanaan Untuk Menilai Profitabilitas Pada PT Bank Jatim Rani Rachmawati; Sri Sutrismi
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

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This study aims to determine the management of funding sources at PT Bank Jatim Tbk. whether it has shown a more efficient prospect, to determine the impact of funding sources on profitability at PT Bank Jatim Tbk. The data in this study were obtained from published annual reports which were samples in the study of historical data on financial statements for the last 5 (five) years, from 2019 to 2023. The type of research used in the study is quantitative descriptive. The data processed are DER (Debt to Equity Ratio), DAR (Debt to Assets Ratio), LDE (Long term Debt to Equity Ratio), ROA (Return On Assets), ROE (Return On Equity) The calculation technique used in the study is to calculate the percentage of the ratio. While the data analysis technique used is descriptive quantitative analysis. Based on the results of calculations and data collection, the results show that funding source decisions reduce profitability from the DER (Debt to Equity Ratio) indicator, DAR (Debt to Assets Ratio), LDE (Long term Debt to Equity Ratio), ROA (Return On Assets), ROE (Return On Equity).

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