Garuda - Garba Rujukan Digital

ANALISIS PENGGUNAAN MODAL KERJA PADA KOPERASI PRODUSEN SATAHIÂ DIÂ SORKAM Bella Juena Dewi; Safriadi Pohan; Rifka Hadia Lubis
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari
Publisher : CV. ALIM'SPUBLISHING

This study aims to analyze and calculate the ratio of liquidity, calculate the ratio of activities using working capital to earn profit (profitability ratio) and see the effectiveness of using working capital compared to a predetermined standard of measurement. The type of research used is case study research with a quantitative approach. The processed data includes the financial reports of the Satahi Sorkam Producers Cooperative. In analyzing research data using descriptive analysis method with analysis of liquidity ratios, activity ratios and profitability ratios. Based on the results of the analysis of the liquidity ratio, the results of calculating the current ratio for 2019-2021 are obtained. In 2019 it was good, while in 2020 and 2021 it was quite good. The results of calculating the quick ratio for 2019-2021 when compared to standard measurements, the quick ratio for the 2019-2021 period is not good. Based on the activity ratio analysis, it shows that receivables turnover in 2019-2021 when compared to measurement standards, receivables turnover in 2019-2021 is less efficient. As for inventory turnover in 2019-2021 when compared to the standard, inventory turnover in 2019-2021 is less efficient. Based on the analysis of working capital turnover calculations, the results of working capital turnover in 2019-2021 are quite efficient. As for the results of the analysis and calculation of the profitability of own capital in 2019-2021 compared to measurement standards, the profitability of own capital in 2019-2021 is very efficient.

Efektivitas Pengelolaan Dana Pada Koperasi Simpan Pinjam (KSP) Satahi Suga-Suga Kabupaten Tapanuli Tengah Rizka ade PertiwiÂ Situmeang; Safriadi Pohan; Jeniusman A. Hutagalung
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari
Publisher : CV. ALIM'SPUBLISHING

: The Satahi Suga Suga Savings and Loans Cooperative operates in the field of lending and borrowing funds. In other words, managing funds as well as possible is the main focus of the activities of the Satahi Suga Suga Savings and Loans Cooperative, because to assess the effectiveness of managing its funds the Satahi Suga Suga Savings and Loans Cooperative cannot use one financial measure, namely profitability alone, but must also involve evaluating various aspects. The research aims to determine the effectiveness of managing the funds of the Satahi Suga Suga Savings and Loans Cooperative for 2021 based on the Regulation of the Minister of State for Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 20/Per/M. KUKM/XI/2008 concerning aspects of capital, aspects of productive asset quality, aspects of liquidity, aspects of independence and growth. The subject of this research is the Satahi Suga Suga Savings and Loans Cooperative where the object of evaluation is the management of KSP Satahi Suga Suga funds. Data analysis techniques in this study used descriptive analysis. In this study data was collected through the documentation method. From the results of the study, the soundness level of cooperatives is included in the "Quite Effective" category with a total score of 56.75 out of a total score of 100. If assessed from guidelines for evaluating the effectiveness of fund management, it has a score of 56.75 which is in the total weighted score of 40-60 with the predicate less effective.

ANALISIS PERPUTARAN MODAL KERJA DAN RENTABILITAS PADA KOPERASI SIMPAN PINJAM MANDIRI BINA LESTARI PINANGSORI KABUPATEN TAPANULI TENGAH PEBRIANI KRISTINARTI HALAWA; FAUZIAH NUR SIMAMORA; Safriadi Pohan
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 2 (2023): April
Publisher : CV. ALIM'SPUBLISHING

ABSTRACT This study aims to describe the turnover of working capital of the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency and to explain the level of profitability of the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency. The research method used is descriptive method with analysis of working capital turnover ratios (cash turnover ratios, accounts receivable turnover, inventory turnover), and profitability ratios (total asset turnover). The results of the analysis show that the working capital turnover of the Mandiri Bina Lestari Pinangsori Savings and Loans Cooperative, Central Tapanuli Regency for 2019-2021 based on the cash turnover ratio and inventory turnover ratio is considered good or effective, and based on the accounts receivable turnover ratio it is very slow so it is considered ineffective. Meanwhile, based on the ratio of asset profitability achieved, it shows that the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency is not yet profitable. Keywords: Working capital, Profitability

ANALISIS PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA CV. ANGEL SIBOLGA Fina Sirait; Fauziah Nur Simamora; Safriadi Pohan
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 2 (2023): April
Publisher : CV. ALIM'SPUBLISHING

Metode penelitian yang digunakan adalah metode deskriptif korelasional. Jumlah populasi dalam penelitian yaitu 183 pelanggan dengan sampel dalam penelitian yaitu 37 pelanggan. Seluruh butir pertanyaan menggunakan uji instrument yaitu uji validitas dan reliabilitas. Data penelitian juga menggunakan uji analisis data. Adapun uji dilakukan adalah uji normalitas, uji heteroskedasitas, uji multikolinearitas, dan menggunakan uji koefisien korelasi, uji determinasi, regresi linier sederhana dan uji t dan pengujian serempak/Anova (uji hipotesis) Hasil penelitian menunjukkan adanya hubungan yang positif antara kualitas pelayanan dengan keputusan pembelian sebesar 0,615, sehingga apabila diinterpretasikan dalam skala nilai dapat dikategorikan korelasi cukup, demikian variabel harga dengan keputusan pembelian sebesar 0,744 yang dikategorikan korelasi cukup pada CV. Angel Sibolga. Persamaan regresi yang diperoleh Y = 14,407 - 0,110 X1 + 0,707X2. Uji t menunjukkan bahwa hipotesis yang diajukan diterima kebenarannya, dimana t hitung -0,504 < 2,03011, yang berarti hipotesis ada pengaruh kualitas pelayanan terhadap keputusan pembelian ditolak kebenarannya, sementara hipotesis ada pengaruh harga terhadap keputusan pembelian terbukti signifikan, dimana t hitung lebih kecil dari t tabel (3,714 > 2,03011). Sementara koefisien determinasi diketahui bahwa kualitas pelayanan dan harga hanya berperan sebesar 55,8 % terhadap keputusan pembelian pada CV. Angel Sibolga dan sisanya sebesar 44,2 % dipengaruhi faktor lain yang tidak dimasukkan dalam model. Pengujian Hipotesis Ada pengaruh kualitas pelayanan dan harga secara serempak terhadap kepusan pembelian diterima kebenarannya, dimana Fhitung lebih besar dari F tabel yaitu 21,424 >3,28

ANALISIS PENGGUNAAN MODAL KERJA PADA KOPERASI PRODUSEN SATAHI DI SORKAM Bella Juena Dewi; Safriadi Pohan; Rifka Hadia Lubis
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i1.101

This study aims to analyze and calculate the ratio of liquidity, calculate the ratio of activities using working capital to earn profit (profitability ratio) and see the effectiveness of using working capital compared to a predetermined standard of measurement. The type of research used is case study research with a quantitative approach. The processed data includes the financial reports of the Satahi Sorkam Producers Cooperative. In analyzing research data using descriptive analysis method with analysis of liquidity ratios, activity ratios and profitability ratios. Based on the results of the analysis of the liquidity ratio, the results of calculating the current ratio for 2019-2021 are obtained. In 2019 it was good, while in 2020 and 2021 it was quite good. The results of calculating the quick ratio for 2019-2021 when compared to standard measurements, the quick ratio for the 2019-2021 period is not good. Based on the activity ratio analysis, it shows that receivables turnover in 2019-2021 when compared to measurement standards, receivables turnover in 2019-2021 is less efficient. As for inventory turnover in 2019-2021 when compared to the standard, inventory turnover in 2019-2021 is less efficient. Based on the analysis of working capital turnover calculations, the results of working capital turnover in 2019-2021 are quite efficient. As for the results of the analysis and calculation of the profitability of own capital in 2019-2021 compared to measurement standards, the profitability of own capital in 2019-2021 is very efficient.

Efektivitas Pengelolaan Dana Pada Koperasi Simpan Pinjam (KSP) Satahi Suga-Suga Kabupaten Tapanuli Tengah Rizka ade Pertiwi Situmeang; Safriadi Pohan; Jeniusman A. Hutagalung
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i1.102

: The Satahi Suga Suga Savings and Loans Cooperative operates in the field of lending and borrowing funds. In other words, managing funds as well as possible is the main focus of the activities of the Satahi Suga Suga Savings and Loans Cooperative, because to assess the effectiveness of managing its funds the Satahi Suga Suga Savings and Loans Cooperative cannot use one financial measure, namely profitability alone, but must also involve evaluating various aspects. The research aims to determine the effectiveness of managing the funds of the Satahi Suga Suga Savings and Loans Cooperative for 2021 based on the Regulation of the Minister of State for Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 20/Per/M. KUKM/XI/2008 concerning aspects of capital, aspects of productive asset quality, aspects of liquidity, aspects of independence and growth. The subject of this research is the Satahi Suga Suga Savings and Loans Cooperative where the object of evaluation is the management of KSP Satahi Suga Suga funds. Data analysis techniques in this study used descriptive analysis. In this study data was collected through the documentation method. From the results of the study, the soundness level of cooperatives is included in the "Quite Effective" category with a total score of 56.75 out of a total score of 100. If assessed from guidelines for evaluating the effectiveness of fund management, it has a score of 56.75 which is in the total weighted score of 40-60 with the predicate less effective.

ANALISIS PERPUTARAN MODAL KERJA DAN RENTABILITAS PADA KOPERASI SIMPAN PINJAM MANDIRI BINA LESTARI PINANGSORI KABUPATEN TAPANULI TENGAH PEBRIANI KRISTINARTI HALAWA; FAUZIAH NUR SIMAMORA; Safriadi Pohan
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 2 (2023): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i2.112

ABSTRACT This study aims to describe the turnover of working capital of the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency and to explain the level of profitability of the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency. The research method used is descriptive method with analysis of working capital turnover ratios (cash turnover ratios, accounts receivable turnover, inventory turnover), and profitability ratios (total asset turnover). The results of the analysis show that the working capital turnover of the Mandiri Bina Lestari Pinangsori Savings and Loans Cooperative, Central Tapanuli Regency for 2019-2021 based on the cash turnover ratio and inventory turnover ratio is considered good or effective, and based on the accounts receivable turnover ratio it is very slow so it is considered ineffective. Meanwhile, based on the ratio of asset profitability achieved, it shows that the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency is not yet profitable. Keywords: Working capital, Profitability

ANALISIS PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA CV. ANGEL SIBOLGA Fina Sirait; Fauziah Nur Simamora; Safriadi Pohan
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 2 (2023): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i2.120

Metode penelitian yang digunakan adalah metode deskriptif korelasional. Jumlah populasi dalam penelitian yaitu 183 pelanggan dengan sampel dalam penelitian yaitu 37 pelanggan. Seluruh butir pertanyaan menggunakan uji instrument yaitu uji validitas dan reliabilitas. Data penelitian juga menggunakan uji analisis data. Adapun uji dilakukan adalah uji normalitas, uji heteroskedasitas, uji multikolinearitas, dan menggunakan uji koefisien korelasi, uji determinasi, regresi linier sederhana dan uji t dan pengujian serempak/Anova (uji hipotesis) Hasil penelitian menunjukkan adanya hubungan yang positif antara kualitas pelayanan dengan keputusan pembelian sebesar 0,615, sehingga apabila diinterpretasikan dalam skala nilai dapat dikategorikan korelasi cukup, demikian variabel harga dengan keputusan pembelian sebesar 0,744 yang dikategorikan korelasi cukup pada CV. Angel Sibolga. Persamaan regresi yang diperoleh Y = 14,407 - 0,110 X1 + 0,707X2. Uji t menunjukkan bahwa hipotesis yang diajukan diterima kebenarannya, dimana t hitung -0,504 < 2,03011, yang berarti hipotesis ada pengaruh kualitas pelayanan terhadap keputusan pembelian ditolak kebenarannya, sementara hipotesis ada pengaruh harga terhadap keputusan pembelian terbukti signifikan, dimana t hitung lebih kecil dari t tabel (3,714 > 2,03011). Sementara koefisien determinasi diketahui bahwa kualitas pelayanan dan harga hanya berperan sebesar 55,8 % terhadap keputusan pembelian pada CV. Angel Sibolga dan sisanya sebesar 44,2 % dipengaruhi faktor lain yang tidak dimasukkan dalam model. Pengujian Hipotesis Ada pengaruh kualitas pelayanan dan harga secara serempak terhadap kepusan pembelian diterima kebenarannya, dimana Fhitung lebih besar dari F tabel yaitu 21,424 >3,28

PENGARUH PERPUTARAN PIUTANG TERHADAP RETURN ON ASSET (ROA) PADA PT. SUBUR MEKAR ABADI KABUPATEN TAPANULI TENGAH Siti Nurmala Sari Dewi; Safriadi Pohan; Yusi Tri Utari Panggabean
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 4 No. 2 (2022): Juni : Jurnal Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v4i2.489

This study aims to examine the effect of accounts receivable turnover on return on assets at PT. Subur Mekar Abadi. The author uses research methods in quantitative descriptive to discuss the problems faced by corporate finance. Data analysis described the use of the results of several linear sub-data analyzes regarding receivable turnover on return on assets (Y). The results showed that there was a negative relationship between banana turnover and return on assets at PT. Subur Mekar Abadi of 0.793, so when interpreted on a value scale it can be categorized as very strong. The regression equation obtained Y = 0.727 -0.22 X which shows the effect of accounts receivable turnover on return on assets at PT. Subur Mekar Abadi. The t test shows that the proposed hypothesis is rejected (not significant), where t count is -2.255 > 2.07387, which means that the turnover of accounts receivable is not necessarily reduced by the regression coefficient/slop (0.22) if the variable turnover of accounts receivable is added by one unit. While the coefficient of determination is known that accounts receivable turnover only plays a role of 62.9% of the return on assets at PT. Subur Mekar Abadi and the remaining 37.1% are influenced by other factors not included in the model.

ANALISIS EFEK KEBIJAKAN DIVIDEN DAN KINERJA KEUANGAN TERHADAP\NILAI PERUSAHAAN PADA KOPERASI CU. DOSNITAHI PINANG SORI KABUPATENTAPANULI TENGAH Indah Sari Pasaribu; Yenni Sofiana Tambunan; Safriadi Pohan
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 4 No. 2 (2022): Juni : Jurnal Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v4i2.505

Analysis of the effect of dividend policy and financial performance on firm value in CU Cooperatives. Dosnitahi Pinang Sori Central Tapanuli Regency: Company Management Study Program at STIE Al Washliyah. This study aims to determine the effect of dividend policy and financial performance on firm value in CU Cooperatives. Dosnitahi Pinang Sori, Central Tapanuli Regency. The type of research used in this research is descriptive quantitative research, because this research method aims to obtain information by making a picture or description of what is or is happening. This research was conducted from April 14 to September 2022. For this research the population is 57 people. The population is taken from all CU Cooperative employees. Dosnitahi Pinang Sori, Central Tapanuli Regency. because the population is below 100 people, the authors take the entire population meeting to be used as a sample of 57 people. The type of data used in this thesis research is the type of subject data and primary data sources. The research data is normally distributed because on the bell-shaped histogram graph, on the P-P plot above, you can see the distribution of the data close to the diagonal line and the Kolmogorov-Smirnov statistical test results show a sig value of 0.200, this means that the sig value is greater than 0.05 which means that all data used in this study are normally distributed). The results of the multiple regression test obtained Y = 4.885 + 5.056 X1 - .701 X2 . this means that the influence of the dependent variable (firm value) is determined by the independent variable (dividend policy and financial performance) with a regression coefficient of 5.056 and -.701. where if one unit of variable X or a certain value is added, the variable Y (company value) will also increase multiplied by that certain value. From the results of data testing, the results obtained are t count <t table, so Ha is accepted and H0 is rejected. Based on this, the hypothesis proposed in this study is accepted

Title

Found 11 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 11 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 11 Documents
Search