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All Journal J-MAS (Jurnal Manajemen dan Sains) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Sri Hermuningsih
Universitas Sarjana Wiyata Tamansiswa
Religion Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Pengaruh Efektivitas Penagihan, Penyertaan Modal Daerah dan Air Tak Berekening terhadap Kontribusi Pendapatan Asli Daerah dengan Return on Equity (ROE) sebagai Variabel Intervening: Ova Tri Nugroho; Sri Hermuningsih; Gendro Wiyono
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 1 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.528 KB) | DOI: 10.47467/reslaj.v5i1.1430

Abstract

The purpose of this study is to analyze the effect of billing effectiveness, participation of regional capital and non revenue water on the contribution of local native income with return on equity (ROE) as an intervening variable: a case study on the General Company of Magelang City Drinking Water Area. The data is secondary data, namely the monthly financial statements published by the General Company of magelang City Drinking Water Area for the period 2016-2021. The data analysis method used is descriptive analysis and inferential analysis with the help of analytical tools used is Patial Least Square (PLS), which is SEM based on variance, with SmartPLS software. Analysis using PLS there are several things that are done, namely the fit model test, hypothesis test and mediation test. The waiting results showed that the effectiveness of billing and non revenue water had an insignificant negative effect on PAD contributions, capital participation had a significant negative effect on PAD contributions, the effectiveness of billing and non revenue water had an insignificant negative effect on returns on equity, capital participation had an insignificant positive effect on returns on equity, returns on equity had a positive effect on returns on equity. significant to the contribution of PAD. Based on mediation analysis states that intervening variables (returns on equity) insignificantly have a decreased effect on the influence between billing effectiveness on PAD contributions. And for intervening variables (returns on equity) significantly give an increased effect on the influence between capital participation on PAD contributions. While intervening variables (returns on equity) do not significantly have a decreased effect on the influence between non revenue water on the contribution of PAD. Keywords: billing effectiveness; capital participation; non revenue water, return on equity and PAD contribution
Analisis Perbandingan Rasio Keuangan PT Unilever Indonesia Tbk dengan PT Kino Indonesia Tbk Sebelum dan Sesudah Pandemi Covid-19 Periode 2018 Sampai 2021 Hendra Jati; Sri Hermuningsih
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.826

Abstract

The Covid-19 pandemic has had an impact on various sectors in Indonesia. As a result of the pandemic that occurred, it affected the company's financial performance. Financial performance is the ability of an organization or company to achieve the expected financial targets. Companies should continue to strive in managing their resources efficiently and effectively, so that the company can achieve its goals. Financial statement analysis can be done using financial ratios. Financial ratios that are often used include Liquidity Ratios, Solvency Ratios, Profitability Ratios, Activity Ratios, and Inventory Turnover Ratios. The purpose of this study was to determine whether the financial ratios of the companies PT Unilever Indonesia Tbk and PT Kino Indonesia Tbk were in good condition and which financial ratios were better between the two companies before and after the Covid-19 pandemic. From the results of the study, it can be concluded that the financial ratios of PT Kino Indonesia Tbk are better than PT Unilever Indonesia Tbk during the period 2018 to 2021 during conditions before and after the Covid-19 pandemic.
Analisis Laporan Keuangan PT Waskita Beton Precast Novita Kurnia Ayuningtyas; Irana Khristyami; Sri Hermuningsih
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 4 No. 2 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v4i2.2123

Abstract

Laporan Keuangan merupakan laporan yang menunjukan kondisi keuangan suatu perusahaan pada periode tertentu. Laporan keuangan perusahaan perlu dilakukan analisis, hal ini dikarenakan untuk mengetahui perkembangan kondisi keuangan perusahaan. Sehingga dapat dilakukan perbandingan laporan keuangan tahun berjalan dengan tahun dasar. Tujuan tugas ini yaitu mengetahui analisis laporan keuangan pada PT Waskita Beton Precast Tbk. Metode yang digunakan dalam laporan tugas ini yaitu metode analisis deskriptif dan pengumpulan data berupa studi kepustakaan. Berdasarkan data laporan keuangan dan laporan laba rugi perusahaan pada tahun 2022 sampai dengan 2023, menunjukan kondisi keruangan perusahan cukup baik karena perusahaan mampu menghasilkan laba pada tahun 2023 jika dilihat dari hasil analisis rasio probabilitas serta perusahaan mampu melunasi kewajibanya sehingga perusahaan dalam kondisi liquid.
Co-Authors Gendro Wiyono Hendra Jati Irana Khristyami Novita Kurnia Ayuningtyas Ova Tri Nugroho