Surono Surono
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Cirebon

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Financial performance analysis at PT. Japfa Comfeed Indonesia Tbk, 2017-2019 : Surono Surono; Mohamad Djadjuli; Itat Tatmimah; Fitriya Sari; Muzayyanah Muzayyanah
Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i6.1051

Abstract

Financial performance is a description of the company's financial condition in a certain period, both regarding the aspects of raising funds and channeling funds which are usually measured by indicators of capital adequacy. Therefore, to be able to measure financial performance in companies usually use financial ratio. Financial ratios commonly used in companies such as liquidity ratio, solvency ratio, profitability ratio, activity ratio and investment ratio. However, this study only uses three financial ratio, namely liquidity ratio, solvency ratio and profitability ratio. Based on the research results, the results of the analysis of the liquidity ratio, solvency ratio and profitability ratio in the company have fluctuated or are still unstable in each period because they have increased and decreased in each period.
PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT UMUM UNIVERSITAS MUHAMMADIYAH CIREBON Surono Surono; Rinni Indriyani; Rokhmah Agus Ciptaningsing; Muzayyanah Muzayyanah
JURNAL EKONOMI Vol. 13 No. 1 (2023): Jurnal Ekonomi - Februari 2023
Publisher : JURNAL EKONOMI

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Abstract

Activity Based Costing method is a method for determining production costs to provide precise and accurate information. This study aims to determine the rate of inpatient services that have been applied by the General Hospital of the Muhammadiyah University of Cirebon and compared with the Activity Based Costing (ABC) method. The data source used is primary data, namely data obtained by direct observation at the Muhammadiyah University Hospital Cirebon and conducting direct interviews with the management and a number of personnel who are related to this research. The data analysis technique that uses in this thesis is by using Activity Based Costing method in determining the tariff for inpatient services at the Muhammadiyah University Hospital Cirebon. The results of the calculation of the activity based costing method at the Muhammadiyah University Hospital Cirebon are: for VIP class Rp.728.953, class I Rp. 427,876, class II Rp. 425,790, and class III Rp. 371,810. The difference between the traditional method and the activity based costing method in the VIP class is a difference of Rp. 328,953, class I Rp. 152.876, class II Rp. 275,790, and class III Rp. 271,810. Keywords: Activity Based Costing, Service Rates, Hospitalization
Dampak Capital Adequacy Ratio, Biaya Operasional Pendapatan Operasional Dan Non Performing Financing Terhadap Return On Asset Bank Umum Syariah Tahun 2016-2019 Surono Surono; Mohammad Djadjuli; Harry Safari Margapradja; Itat Tatmimah; Muzayyanah Muzayyanah
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 4 No 1 (2024): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - Maret 2024
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v4i1.333

Abstract

Dampak faktor-faktor tertentu terhadap kinerja keuangan bank syariah di Indonesia secara lebih mendalam. Penelitian ini bertujuan untuk menginvestigasi kinerja bank dalam aspek profitabilitas, efisiensi, dan tingkat risiko di Bank Syariah di Indonesia dari tahun 2016 hingga 2019 atas masalah . Data time series dikumpulkan dari Laporan Keuangan Publikasi Tahunan Bank Syariah dan dipilih melalui tahap purposive sampling. Sampel penelitian terdiri dari 9 Bank Syariah di Indonesia selama periode 2016-2019. Metode yang diterapkan kuatitatif dengan uji validitas, realibilitas dan asumsi klasik, sedangkan analisis data menggunakan analisis regresi berganda. Hasil analisis data menunjukkan bahwa Capital Adequacy Ratio (CAR) memiliki pengaruh positif terhadap Return On Asset (ROA), sementara Biaya Operasional terhadap Pendapatan Operasional (BOPO) dan Non Performing Financing (NPF) memiliki pengaruh negatif terhadap ROA pada Bank Umum Syariah di Indonesia periode 2016-2019. Temuan ini memberikan kontribusi penting dalam pemahaman tentang faktor-faktor yang memengaruhi kinerja keuangan bank syariah dan memberikan arahan bagi praktisi dalam pengambilan keputusan keuangan