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ANALISIS TINGKAT PENDAPATAN DEBITUR KREDIT MODAL KERJA (KMK) PADA PT BANK RAKYAT INDONESIA UNIT PASAR SWADAYA TIMIKA Asrawati Asrawati; Daniel Nemba Dambe
JURNAL ULET (Utility, Earning and Tax) Vol 2 No 1 (2018): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

The aim this research to determine the difference in income on the working capital creditors (KKM) before and after receiving credit. Data collected by using technique: (1) observation that writer collect data by looking directly. (2) Questionnaire is by using a list of written questions that contain indicators of each variable. (3) interviews by asking questions. (4) documentation that is collecting data about debtors’ income before and after receiving credit from PT Bank Rakyat Indonesia Timika self-help market unit. To know the difference of opinion on debtors working capital credit (KMK) before and after receiving credit is used hypothesis testing of sign (sign test). the test mark used is the wilcoxon match pairs test. The result of the analysis shows that the acceptance of working capital credit (KMK) from PT Bank Rakyat Indonesia self-help unit is very influential. This happens because increased income after receiving credit is very influential. This happens because the increase in income after receiving credit is very significant to develop a business or working capital on the debtor.from the result of this reserach with 25 respondents and tested using the sign test wilcoxon seen that positive sign (+) greater than 323,5 negative sign (-) only 1,5.
PENERAPAN SISTEM LAPORAN KEUANGAN BULANAN PADA PERUSAHAAN MULTI LEVEL MARKETING PT K-LINK INDONESIA MOBILE STOCKIS DI TIMIKA Suryani Dinda Lestari Tarantein; Daniel Nemba Dambe
JURNAL ULET (Utility, Earning and Tax) Vol 2 No 2 (2018): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

This research aims to determine the application of the monthly financial reporting system to multi-level marketing companies at PT K-Link Indonesia mobile stockists in Timika. This research is a descriptive research. The descriptive method used is the document research method used to collect data, record, and obtain information from archives or documents related to research. Documentation of various documents related to research, and literature, namely collecting data through books to obtain data and theoretical concepts. To compile the financial statements of PT K-Link Indonesia mobile stockists, the steps used are collecting transaction evidence, making journals, making ledgers, making a trial balance, making adjusting journals, and making profit and loss statements. To find out the ability of PT K-Link Indonesia mobile stockists in comply the profits used profitability ratios. The results of this study indicate that the application of the monthly financial reporting system to multi-level marketing companies of PT K-Link Indonesia mobile stockists in Timika has not followed the applicable SAK (Financial Accounting Standards). With the existence of a financial report system created by the author based on profitability ratios, the company can find out the company's ability to sell. In the Indonesia mobile stock-link PTK in Timika that in the calculation using the profitability ratio can be concluded that the monthly financial statements of the company are said to be good. Because the results of gross profit margins (gross profit margins), net profit margins (net profit margins), return on investments (ROI) and return on equity (ROE) in the Indonesian mobile PT K-link company stockis Timika showed the percent of profits achieved by sell products.
ANALISIS PENGARUH RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP RETURN SAHAM BANK DI BURSA EFEK INDONESIA Daneil Nemba Dambe
JURNAL ULET (Utility, Earning and Tax) Vol 1 No 1 (2017): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

The aim of this study was to examine the effect of liquidity ratio representedbyLoan to Deposit Ratio (LDR), and profitability ratiorepresented by Return on Assets (ROA) on Bank stock returns (Rt) in Indonesia Stock Exchange, simultaneously or partially. This was an associative study using the quantitative approach. Financial statistic data were obtained from Indonesia Bank, ICMD (Indonesian Capital Market Directory) from theperiod of 2011 to 2015. The population consisted of 38 banks and the total sample consisted of 26 banks which wasselected by using purposive sampling. The data were analyzedby using Multiple Regression Analysis with Classical Assumption Test and performed with SPSS Statistics. The hypotheses were tested by using F test, t test, and regression coefficient test (R2adj). The results indicate that liquidity ratio variable represented by loan to deposit ratio (LDR), and profitability ratio represented by Return on Assets (ROA) simultaneously have a no significant effect on stock return. Partially, profitability ratio is the only variable represented by a Return on Assets (ROA), significantlyaffectsbank stock returns.
ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PT BNI PERSERO TBK Rahmat Arapi; Daniel Nemba Dambe
JURNAL ULET (Utility, Earning and Tax) Vol 3 No 1 (2019): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

This study aims to determine how much the influence the market performance directly on BBNI stock prices and the influence through purchasing decisions. Market performance in this case is represented by market value ratios, including Earning Per Share, Price Earning Ratio and Price Book Value. The study used a descriptive and associative approach. Descriptive approach to know the condition of BBNI's financial performance using market value ratios. While the associative approach to determine the effect of financial performance on stock prices through purchasing decisions using path analysis. Data collection is done by documentation and literature study techniques. The results showed that EPS directly or indirectly had a significant effect on BBNI stock prices. PER directly or indirectly has an effect but not significantly on BBNI stock prices. PBV directly or indirectly has an effect but not significantly on BBNI stock prices.
ANALISIS REVALUASI AKTIVA TETAP DAN KAITANNYA DENGAN PAJAK PENGHASILAN BADAN TERHUTANG PADA PT UNO RITEL PAPUA Siti Roimah; Daniel Nemba Dambe
JURNAL ULET (Utility, Earning and Tax) Vol 3 No 2 (2019): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

This study aims to determine the book value of assets after revaluation and, determine the amount of tax burden that arised after revaluation. The method used in this research is descriptive which is to examine the description of the condition of the fixed assets value of PT Uno Retail Papua. Data was collected by interview , documentation and literature review. The data analysis instruments used by calculating the difference between the fair value of fixed assets and depreciation expense after revaluation and calculate the difference between the fair value of the revaluation results as well as the book value before revaluation. For the excess of the valuation results will be subject to a Final Income Tax of 10%. The results show that the book value of fixed assets after revaluation of 3.7% compared to the book value of the previous fixed assets (ini belum final). b) The amount of income tax expense incurred when conducting a revaluation is 41.5% greater than when not conducting a revaluation.
ANALISIS MANAJEMEN PERSEDIAAN PADA CV FOKUS USAHA Aprilia Tangkelayuk; Daniel Nemba Dambe
JURNAL ULET (Utility, Earning and Tax) Vol 4 No 2 (2020): Jurnal Ulet (Utility, Earning, and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

This study aims to determine the optimal number of orders each time and the point of reordering Semen Tonasa 50 kg and Zinc 0.20 mm which should be done by CV Fokus Usaha. The method used is descriptive. The analytical instrument used is the Economic Order Quantity (EOQ) and Reorder Point (ROP) analysis. The results showed that: (1) The optimal order quantity for Semen Tonasa 50 kg is 428 sacks and for Zinc 0.20 mm is 8,311 pieces. (2) The reorder point can be made when the supply of Semen Tonasa 50 kg remains 70 sacks and Zinc 0.20 mm remains 2,805 pieces
ANALISIS KINERJA KEUANGAN PERUSAHAAN PADA HOTEL BANNE HARITAGE Daniel Nemba Dambe; Hima Sukmawati
JURNAL ULET (Utility, Earning and Tax) Vol 5 No 1 (2021): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

The purpose of this study was to determine the level of financial performance of the Banne Haritage Hotel. The research method used is descriptive method using data from 2016 to 2018. The analytical tools used are liquidity ratios, namely Current ratio and Quick ratio, Solvency, namely Liabilities to capital and Liabilities to assets, and Profitability, namely ROI and ROE. The results showed that the financial performance of Banne Haritage Hotel was good in terms of the current liquidity ratio of 1.93 (2016) and 9.02 (2018), the Quick ratio of 1.68 (2016) and 8.49 (2018). The company's solvency is also classified as both the ratio of liabilities to assets of 0.39 (2016) and 0.28 (2018), Liabilities to capital of 0.04 (2016) and 0.027 (2018). The company's profitability is also classified as good with ROI of 0.18 (2016) and 0.20 (2018).
ANALISIS KINERJA KEUANGAN PERUSAHAAN PADA PT BANK PEMBANGUNAN DAERAH PAPUA BERDASARKAN ANALISIS RASIO KEUANGAN Ayu Indrawati; Daniel Nemba Dambe
JURNAL ULET (Utility, Earning and Tax) Vol 5 No 2 (2021): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

The purpose of this study is to determine the financial performance of PT Bank Pembangunan Daerah Papua which is analyzed through financial reports based on ratio analysis. The method in this research is using descriptive method. The study used primary data obtained from PT Bank Pembangunan Daerah Papua for the period 2019-2020. The data analysis technique used in this research is data analysis techniques using profitability ratios. The results show that the financial statements of PT Bank Pembangunan Daerah Papua for 2019-2020 for the ratio of GPM, NPM and ROCE are in a healthy / stable condition. However, the ROA and ROE ratios are in bad/unhealthy conditions.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING PADA USAHA PENJAHIT DEWANTA Mariana Tandi; Daniel Nemba Dambe
JURNAL ULET (Utility, Earning and Tax) Vol 6 No 1 (2022): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

To determine the determination of the cost of production with the full costing method in dewanta tailor business. To determine the determination of the cost of production with the variable costing method in dewanta tailor business. Descriptive method is an analysis based on the description of the cost of production and the effect of the method of determining the cost of production so as to obtain an optimal profit. Data collection instruments used by researchers in the study are the recording of cost of goods manufactured and company documentation. Documentation is a method used to provide documents using accurate evidence from the recording of specific sources of information from essays or writings, books, etc., this documentation is used to obtain information and information about knowledge and proof of cost of production.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI SEBAGAI DASAR PENENTUAN HARGA JUAL PADA PT PAPUA KARYA JAYA Daniel Nemba Dambe; Jasi Okta Filan
JURNAL ULET (Utility, Earning and Tax) Vol 6 No 2 (2022): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

This study aims to analyze and calculate the cost of production of paving blocks and determine the selling price of paving blocks at PT Papua Karya Jaya. Data collection techniques in this study are observation, interview and documentation techniques. The data analysis instrument in this research uses the full costing method to calculate the cost of production and the cost plus pricing method to calculate the selling price. This research is a descriptive research. The results of this study indicate that the cost of production using the full costing method is Rp. 893,465,787 with a selling price per unit of Rp. 4,632.