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Pengaruh Hutang Jangka Panjang Terhadap Profitabilitas PT Ramayana Lestari Sentosa Setiana, Anna
Jurnal Ilmiah Kesatuan (JIK) Vol 14, No 1 (2012): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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

Abstract

Keputusan pendanaan merupakan suatu tindakan dimana perusahaan memanfaatkan hutang sebagai sumber dana untuk mencapai laba dan nilai perusahaan yang optimum. Dalam hal ini, hutang jangka pendek dan jangka panjang merupakan salah satu sumber dana yang terpenting dalam setiap jenis usaha. Perusahaan memilih menggunakan hutang sebagai sumber dana karena pada umumnya bunga yang dibayarkan oleh perusahaan dapat digunakan untuk mengurangi pajak penghasilan, sehingga pajak penghasilan yang harus dibayarkan oleh perusahaan lebih kecil. Selain itu, hutang jangka panjang yang digunakan perusahaan dapat dijadikan modal bagi perusahaan untuk melakukan ekspansi. Tetapi hal terpenting yang perlu diingat oleh setiap perusahaan adalah bahwa penggunaan hutang jangka pendek dan jangka panjang akan menimbulkan kewajiban finansial. Tujuan penelitian ini adalah untuk memperoleh pemahaman mendalam mengenai apakah hutang jangka panjang dapat mempengaruhi kemampulabaan. Hasil penelitian didasarkan pada pengujian asumsi klasik menunjukan bahwa hutang jangka panjang mempunyai pengaruh signifikan terhadap kemampulabaan. Hal ini terlihat dari salah satu pengujian, yaitu uji f, yaitu nilai p-value dari f atau tingkat signifikasi adalah 0.000 ≤ α = 5%,. Uji statistik terhadap pengaruh variabel hutang jangka panjang terhadap ROA, berpengaruh secara signifikan. hutang jangka panjang memiliki pengaruh negatif terhadap ROA.
Analisis Minat Pada STIE Kesatuan Bogor Dengan Pendekatan Motivasi, Kepribadian Dan Karakteristik Wirausahawan Mekaniwati, Ani; Setiana, Anna
Jurnal Ilmiah Manajemen Kesatuan Vol 6 No 2 (2018): JIMKES Edisi Agustus 2018
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.897 KB) | DOI: 10.37641/jimkes.v6i2.163

Abstract

In developed countries the interest to become entrepreneurs is quite large, helping patterns that exist in developed countries where they no longer want to be lower-level people to become entrepreneurs in areas of their interest. The country's economy can be built by growing business in various fields, namely by creating new jobs through entrepreneurship In this case the Higher Education can be a place to foster and motivate students to have the courage and interest to become an entrepreneur. The problem faced by universities is how to foster interest in entrepreneurship to students so that their chosen career choice after graduation is as entrepreneurs.This study was conducted to measure entrepreneurship interest of STIE Kesatuan Bogor students and to find the the factors that affect such interest from motivation, skills, and education point of views. Survey with questionnaire was the data gathering method and Structural Equation Modeling was deployed for main analysis and diagonal analysis (Suharjo Split) is used to measure the level of interest and the level of interest of STIEK Bogor students for entrepreneurs
Analisa Rasio Keuangan Likuiditas, Profitabilitas dan Solvabilitas Terhadap Kebijakan Pembayaran Dividen Penyertaan Setiana, Anna; Melania, Indah
Jurnal Ilmiah Manajemen Kesatuan Vol 1 No 2 (2013): JIMKES Edisi Agustus 2013
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.172 KB) | DOI: 10.37641/jimkes.v1i2.260

Abstract

The purpose of this study is to find out the effect of the company’s performance to the welfare of shareholders by way of measuring the level of the company’s financial ratio expected having influence toward the dividend level yielded. Based on the result of the study, the liquidity of PT Estika Yasakelola can be said has not satisfied yet because, observed from current ratio and quick ratio, PT Estika Yasakelola has found it difficult to pay short term debt that has been due date. Viewed in general, the profitability percentage has not been satisfactory as well. It’s due to the percentage of net profit margin is too low, with the result that income left to cover the operational cost is too small. To improve the performance of of the company, PT Estika Yasakelola has to work more efficiently. The company must seek to improve cost efficiency by lowering cost items or increasing product selling price without reducing the competitiveness of the company. The description of solvency ratio fluctuation above reflects that the stability increase of the company in managing its dect is due to outstanding credit decrease caused by on time credit payment and because of the company keep continue to expand with its own fund. The result of this research shows that the company should improve its performance more, work more efficiently, reduce cost items or increase product selling price so that the company will be able to reduce operational costs. PT Estika yasakelola must be able to manage the fund, so that the company’s profit increases more and more and the company will be able to survive unwaveringly. The management must be able to maintain the sharekolders’ trust. Therefore, the level of shareholders’ welfare can be guaranteed. Keywords: analysis of financial liquidity ratio; profitability, and solvency
Analisis Profitabilitas, Firm Size, Business Risk dan Asset Tangibility Terhadap Komposisi Struktur Modal Muktiadji, Nusa; Setiana, Anna; Deviena, Cinthia
Jurnal Ilmiah Manajemen Kesatuan Vol 3 No 1 (2015): JIMKES Edisi April 2015
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v3i1.815

Abstract

The decision of financing closely related to the type of source of funds that will be used. Such decision must take into consideration whether the firm will be using internal or external source of funds. The purpose of this study is to analyse profitability as measured by the Operating Profit Margin (OPM), firm size, and determine business risk on the composition of the capital structure measured by Debt to Equity Ratio (DER). The methods used in this research are descriptive comparative and statistic analyses. These methods are used to answer the research questions on profitability analysis, firm size, business resik and asset tangibility and their influence on firm 's capital structure. Keywords: Profitability, Firm Size, Business Risk, Asset Tangibility, Composition of capital Structure.
The Relationship Between Mastery of Concepts and Problems Solving Ability through the Problem Based Learning Model in Biology Subjects Setiana, Anna; Suhendar, Suhendar; Widhikrama, Chandra; Azzura, Muhammad Nur
Jurnal Report of Biological Education Vol 3 No 2 (2022): Report of Biological Education
Publisher : Program Studi Pendidikan Biologi, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/rebion.v3i2.2681

Abstract

Background: Activities that occur in the classroom during the Biology learning process are generally still teacher centered which places the teacher as the only source of information and only as a transfer of knowledge from teacher to student. This study aims to analyze the relationship between concept mastery and problem solving ability through problem-based learning model in Biology subject. The subjects in this study were students of SMA Negeri 4 Kota Sukabumi class XI IPA 3 with a total of 30 people in the even semester of the 2012/2013 academic year. Method: This study used correlational method with bivariate correlation research design. To capture aspects of students' concept mastery and problem-solving skills, instruments were used in the form of concept mastery tests and problem-solving skills tests in the form of multiple choice and student response questionnaires to the problem-based learning model to support the research results. Results: It can be seen from the results of testing the correlation Rhitung of 0.687> Rtabel (0.05) of 0.361 and the results of testing the significance of the correlation index Thitung of 7.217> Ttabel (0.05) of 2.048 with a coefficient of determination of 46.24. Conclusion: There is a positive and significant relationship between concept mastery and problem solving ability through problem-based learning model. Keywords : Concept Mastery; Problem Solving Ability; Problem Based Learning
The Relationship Between Mastery of Concepts and Problems Solving Ability through the Problem Based Learning Model in Biology Subjects Setiana, Anna; Suhendar, Suhendar; Widhikrama, Chandra; Azzura, Muhammad Nur; Suhendar
Jurnal Report of Biological Education Vol 3 No 2 (2022): Report of Biological Education
Publisher : Program Studi Pendidikan Biologi, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/rebion.v3i2.2681

Abstract

Background: Activities that occur in the classroom during the Biology learning process are generally still teacher centered which places the teacher as the only source of information and only as a transfer of knowledge from teacher to student. This study aims to analyze the relationship between concept mastery and problem solving ability through problem-based learning model in Biology subject. The subjects in this study were students of SMA Negeri 4 Kota Sukabumi class XI IPA 3 with a total of 30 people in the even semester of the 2012/2013 academic year. Method: This study used correlational method with bivariate correlation research design. To capture aspects of students' concept mastery and problem-solving skills, instruments were used in the form of concept mastery tests and problem-solving skills tests in the form of multiple choice and student response questionnaires to the problem-based learning model to support the research results. Results: It can be seen from the results of testing the correlation Rhitung of 0.687> Rtabel (0.05) of 0.361 and the results of testing the significance of the correlation index Thitung of 7.217> Ttabel (0.05) of 2.048 with a coefficient of determination of 46.24. Conclusion: There is a positive and significant relationship between concept mastery and problem solving ability through problem-based learning model. Keywords : Concept Mastery; Problem Solving Ability; Problem Based Learning