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Analisis rasio LDR, Leverage dan Profitabilitas Untuk Menilai Pertumbuhan Laba Riska Septiana; Nusa Muktiadji
Jurnal Ilmiah Manajemen Kesatuan Vol 8 No 2 (2020): JIMKES Edisi Agustus 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v8i2.355

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Loan to Deposit Ratio, Debt to Asset Ratio dan Return on Assets Terhadap Pertumbuhan Laba yang terjadi pada PT. Bank Rakyat Indonesia Tbk, PT. Bank Mandiri Tbk, PT. Bank Negara Indonesia Tbk, PT. Bank Central Asia Tbk, PT. Bank Panin pada tahun 2014-2018. Data yang digunakan pada penelitian ini adalah data kuantitatif dengan sumber data sekunder yang berasal dari laporan keuangan masing-masing bank. Penelitian ini menggunakan metode analisis statistik deskriptif, analisis inferensia, uji asumsi klasik, analisis linear berganda dan koefisien determinasi. Analisis regresi digunakan untuk mengetahui bagaimana pengaruh variabel independen terhadap variabel dependen dengan nilai signifikasi 5 persen. Sedangkan analisis koefisien determinasi digunakan untuk mengetahui hubungan antara variabel independen dan variabel dependen. Dari uji hipotesis secara parsial (Uji T) yang telah dilakukan oleh penulis diperoleh hasil bahwa Loan to Deposit Ratio berpengaruh terhadap Pertumbuhan Laba, Debt to Asset Ratio tidak berpengaruh terhadap Pertumbuhan Laba dan Return on Assets berpengaruh terhadap Pertumbuhan Laba. Untuk uji hipotesis secara simultan (Uji F) diperoleh hasil bahwa variabel independen yaitu Loan to Deposit Ratio, Debt to Asset Ratio dan Return on Assets berpengaruh secara simultan terhadap Pertumbuhan Laba. Kata Kunci : Loan to Deposit Ratio (LDR), Debt to Asset Ratio (DAR), Return On Assets (ROA), Pertumbuhan Laba.
Faktor-faktor Yang Meningkatkan Harga Saham Perusahaan Food And Beverages Soei Khim; Sultan Fajar Fadillah; Nusa Muktiadji
Jurnal Ilmiah Manajemen Kesatuan Vol 11 No 1 (2023): JIMKES Edisi April 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i1.1679

Abstract

The capital market is a meeting place for two interests, namely those who need funds (companies) and those who have excess funds (investors). One of the capital market instruments, namely stocks, companies can get funds from investors by selling shares and investors can buy company shares to get profits in the future. The stock price of a company can be influenced by various factors including financial performance. Whether or not the company's financial performance can affect the rise or fall of the company's stock price. The better the company's performance, the better the opportunity to get a stock price increase in the future. This study aims to analyze the effect of Earning Per Share, Price Earning Ratio and Price Book Value on Stock Prices. The type of data used is secondary data and is a quantitative research. Sources of data obtained from the company's financial statements published on the company's website and the idx website. The population used is food and beverages sub-sector companies listed on the Indonesia Stock Exchange in 2016 - 2020. The sample used is 7 companies using purposive sampling. The analytical method used is multiple regression analysis using the SPSS version 22 program. The results showed that partially Earning Per Share, Price Earning Ratio and Price Book Value had a significant effect on stock prices. Simultaneously Earning Per Share, Price Earning Ratio and Price Book Value have a significant effect on stock prices Keywords: Earning Per Share, Price Earning Ratio, Price Book Value, and Stock Price.
Tinjauan Atas Sistem Penerimaan Kas Dan Pengeluaran Kas Pada Klub Golf Bogor Raya Firli Febiyoti Putri; Yoyon Supriadi; Nusa Muktiadji; Neni Nurisnaini
Jurnal Aplikasi Bisnis Kesatuan Vol 3 No 1 (2023): JABKES Edisi April 2023
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v3i1.1865

Abstract

ABSTRACTIn the process of cash receipts and cash disbursements, it is necessary to have an appropriate system so that the implementation can be carried out smoothly. As with cash receipts and cash disbursements, they must have complete books and records so that the cash receipts system and cash disbursement system can be controlled properly.The purpose of the discussion in this study is to find out how the cash receipts system and cash disbursement system exist at PT. Bogor Raya Development (Bogor Raya Golf Club). To achieve clear and directed discussion targets, the authors formulate problems regarding the Cash Receipt System, Cash Disbursement System, the constraints that arise in the implementation of cash receipts and cash disbursements, and how the solution is to resolve these obstacles.The results that have been discussed show that cash receipts at PT. Bogor Raya Development (Bogor Raya Golf Club) is sourced from cash sales or payments by receivables from restaurants and proshops, payment of golf membership fees and from wedding event reservations. While cash disbursements at PT. Bogor Raya Development (Bogor Raya Golf Club) is carried out only for the company's operational activities and is recorded in the company's bookkeeping system.Keywords : Cash, Cash Receipt, Cash Disbursement.
Efektivitas Sistem Pengendalian Intern Atas Prosedur Penerimaan Dan Pengeluaran Kas Lembaga Pendidikan Sri Melati Nababan; Nusa Muktiadji
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1268

Abstract

James Education Center is one of the companies engaged in education. Internal control is a plan, method, procedure, and policy designed by management to provide adequate assurance on the creation of operational efficiency and effectiveness, control of financial reporting, security of assets, compliance/compliance with laws, and regulatory policies. This study aims to determine the effectiveness or ineffectiveness of the James Education Center's internal cash receipts and disbursements control system and to identify the cash receipts and disbursements system. Based on the results of the study, it can be said that all the rules in the internal control system for cash receipts and disbursements procedures are not in accordance with the applicable rules. Keywords: Effectiveness, Internal Control, Cash Receipts and Disbursements