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THE EFFECT OF FINANCIAL LEVERAGE TO THE PROFITABILITY AT SUB- SECTORS OF FOOD AND BEVERAGE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE IN 2010-2014 Dai, R. Ratna Meisa; Nurahmi, Marsa Khalida
AdBispreneur Vol 1, No 2 (2016): Adbispreneur
Publisher : Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.037 KB) | DOI: 10.24198/adbispreneur.v1i2.10240

Abstract

ABSTRACT  This study examined the effect of financial leverage to the profitability at Sub-Sectors of Food and Beverage Companies listed on Indonesia Stock Exchange in 2010 – 2014 simultaneously and partially. Financial leverage seen from debt ratio and debt to equity ratio, then profitabilitas seen from return on equity.The result of the study revealed debt ratio and debt to equity ratio affected the profitability when it simultaneous. However, when it partial debt ratio did not affect the profitability positively, while debt to equity ratio affected the profitability positively. Keywords : financial leverage, debt ratio, debt to equity ratio, profitability, return on equity.   PENGARUH FINANCIAL LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014 ABSTRAK  Penelitian ini bertujuan untuk mengetahui pengaruh financial levarage terhadap profitabilitas pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2010-2014 baik secara simultan maupun secara parsial. Financial leverage dapat dilihat melalui debt ratiodan debt to equity ratio, sedangkan profitabilitas dapat dilihat melalui return on equity.Hasil penelitian menunjukkan bahwa secara simultan kedua variabel independen, yaitu debt ratio dan debt to equity ratio secara bersama-sama berpengaruh terhadap profitabilitas. Untuk pengaruh secara parsial, hasil penelitian menunjukkan bahwa debt ratio tidak berpengaruh positif terhadap profitabilitas, sedangkan debt to equity ratio berpengaruh positif terhadap profitabilitas. Kata kunci : financial leverage, debt ratio, debt to equity ratio, profitabilitas, return on equity.
ANALISIS KEBERADAAN PASAR MODERN DI DAERAH DESTINASI WISATA (Studi di Kabupaten Pangandaran, Jawa Barat) Bambang Hermanto; Suryanto -; Ratna Meisa Dai
AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausahaan Vol 5, No 1 (2020): AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausa
Publisher : Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/adbispreneur.v5i1.26748

Abstract

This study aims to analyze the existence of modern markets in terms of geographical, demographic, spatial planning, tourism potential, and rules of its founding. This study uses a qualitative approach to the type of exploratory research. This research was conducted in the tourist area of Pangandaran Regency, West Java Province, Indonesia. Primary data sources were obtained from observations, in-depth interviews, and focus group discussions, while secondary data were obtained from scientific articles and other related documents. The results showed that in Pangandaran Regency, the number of modern markets in operation included: Indomaret 58%, Alfamart 34%, Yomart 4%, Kuckmart, and Srikaton respectively 2%. When viewed from the geographical, demographic, spatial and regional planning, tourism potential, and the rules for establishing a modern market, the existence of a modern market is still needed with a few notes. First, the location distribution has not been evenly distributed to all tourist distillation areas. Second, there are some rules that are violated both in the rules of the establishment and operating hours. The impact of these problems will affect micro and small businesses And services to tourist visitors. Penelitian ini bertujuan untuk menganalisis keberadaan pasar modern ditinjau dari aspek  geografis, demografis, rencana tata ruang, potensi wisata, dan aturan pendirianya. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian eksploratif. Penelitian ini dilaksanakan di daerah wisata Kabupaten Pangandaran, Provinsi Jawa Barat, Indonesia. Sumber data primer diperoleh dari observasi, wawancara mendalam dan focus group discussion, sedangkan data sekunder diperoleh dari artikel ilmiah dan dokumen terkait lainnya.  Hasil penelitian menunjukkan bahwa di Kabupaten Pangandaran jumlah pasar modern yang beroperasi, antara lain : Indomaret 58%, Alfamart 34%, Yomart 4%, Kuckmart, dan Srikaton masing-masing 2%. Apabila ditinjau dari aspek geografis, demografis, rencana tata ruang dan wilayah, potensi wisata, serta aturan pendirian pasar modern, maka keberadaan pasar modern masih dibutuhkan dengan beberapa catatan. Pertama, distribusi lokasi belum merata ke seluruh wilayah distinasi wisata. Kedua, ada beberapa peraturan yang dilanggar baik dalam aturan pendirian maupun jam operasional.  Dampak dari masalah tersebut berakibat kepada para pelaku usaha mikro dan kecil dan pelayanan kepada pengunjung wisata.
The SWOT Analysis of Policy Implementation on Competence Development at Bandung Regency Nasyika Fitriarifahrul Sholiha; Ratna Meisa Dai; Deasy Silvya Sari
Jurnal Manajemen Pelayanan Publik Vol 4, No 2 (2021): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v4i2.31263

Abstract

Bandung Regency is a Regional Government that has the most State Civil Apparatus (ASN) in West Java Province which has a very low ASN Professionality Index (IP) is 27.85. In order to improve the competence of ASN, Bandung Regency implements a competency development policy based on Regent Regulation Number 63 of 2017. This article aims to analyze the policy implementation strategy by the Personnel Agency and Human Resources development (BKPSDM) in competency development in the Bandung Regency Environment. The research method uses descriptive qualitative. The data collected was obtained through interviews and observations. The author found that BKPSDM has implemented competency development policies with SWOT analysis with the results that BKPSDM Bandung Regency is in quadrant II, which is in a position between opportunities and weaknesses, so it is necessary to take a diversification strategy in implementing competency development policies.
EVALUASI KEBIJAKAN PROSEDUR PELAYANAN PENSIUN PEGAWAI NEGERI SIPIL PADA DINAS KESEHATAN KABUPATEN BANDUNG Yani Kusmiati; Deasy Silvya Sari; Ratna Meisa Dai
Responsive: Jurnal Pemikiran Dan Penelitian Administrasi, Sosial, Humaniora Dan Kebijakan Publik Vol 4, No 3 (2021): Responsive: Jurnal Pemikiran Dan Penelitian Bidang Administrasi, Sosial, Humanio
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/responsive.v4i3.33166

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Pensiun merupakan Hak PegawaiaNegeriaSipil (PNS) sebagai tanggungan hari tua dan bantuan kebaikan kepada Pegawai Negeri yang telah mendedikasikan diri kepada negara. Perka BKN No. 3 Tahun 2020 TentangaJuknis Pemberhentian PNS. PNS mendapat SK pensiun adalah salah satu adalah pakta tercatat andaikan PNS itu telah mendapatkan hanya untuk berhenti bekerja. Pemberhentianadan pemberianapensiun ditetapkanaoleh KepalaaBadan KepegawaianaNegara. Dana purnabakti merupakan bayaranaberupa uangatunjangan yangadidapat setiapabulan danakemudian diberikan kepada mantanapegawai negeriaatau karyawanayang sudahatidak dapatabekerja lagiaatau isteri/suamiadan anak-anaknyaakalau iaameninggal duniaasebagai tanggunganahari tuaadan balasajasa terhadapapegawai-pegawaiayang telahamendedikasikan dirinyaakepada negaraaselama beberapa tahun lamanya, aagar dapatamembantu penghidupanaselanjutnya sehinggaatidak terlantaraapabilaatidak mendapatkanapenghasilanalain. Dinas Kesehatan memproses usulan pensiun pegawai negri sipil pada tahun 2020 sebanyak 65 berkas PNS, usulan tersebut diusulkan kepada BKPSDM dan oleh BKPSDM di usulkan ke BKN untuk penerbitan Persetujuan Teknis dan proses penerbitan Surat Keputusan Pensiun di terbitkan oleh BKPSDM Kab Bandung. Proses usulan pensiun yang diajukan oleh Dinas Kesheatan antara lain: Pensiun Atas Permintaan Sendiri, Batas Usia Pensiun dan Pensiun Meninggal Dunia, SK Pensiun Pegawai Negeri Sipil untuk memperoleh tunjangan hari tua cukup panjang, karena membutuhkan proses administrasi.Pension is the right of civil servants which is a guarantee of old age and as remuneration for civil servants who have devoted themselves to the state for years. Perka BKN No. 3 of 2020 concerning Technical Guidelines on Dismissal of civil servants. Every civil servant who retires will receive a pension decree as evidence in writing that the civil servant has received his pension rights. Termination and granting of pensions for Civil Servants shall be determined by the Head of the State Civil Service Agency. Pension Funds are income in the form of allowances received every month and given to former Civil Servants or employees who are no longer able to work or their wives (husbands) and children if they die as old age security and remuneration for civil servants who have devoted himself to the state for many years, in order to finance his next livelihood so as not to be neglected if he does not get other income. The Health Office processes 65 civil servant pension proposals in 2020, the proposal is proposed to BKPSDM and BKPSDM is proposed to BKN for the issuance of Pertek and the process of issuing a Pension Decree is published by BKPSDM Kab Bandung. The pension process proposals submitted by the Health Service include Pension on Own Request, Retirement Age Limit and Death Penalty, where the retirement process is a long process in the administrative process.
IMPLEMENTASI KEBIJAKAN PENINGKATAN KUALITAS LAYANAN ADMINISTRASI KEPENDUDUKAN DALAM PEMBUATAN KTP EL DI KABUPATEN BANDUNG Hery Herawan; . Candradewini; Ratna Meisa Dai
Responsive: Jurnal Pemikiran Dan Penelitian Administrasi, Sosial, Humaniora Dan Kebijakan Publik Vol 4, No 1 (2021): Responsive: Jurnal Pemikiran Dan Penelitian Bidang Administrasi, Sosial, Humanio
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/responsive.v4i1.33278

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Makna utama dari pelayanan publik selalu dikaitkan dengan kegiatan yang dilakukan oleh instansi berwenang dalam memberikan bantuan dan kemudahan kepada masyarakat. Pelayanan publik ini menjadi semakin penting, sebab bersentuhan langsung dengan masyarakat banyak, yang memiliki keanekaragaman kepentingan dan tujuan. Untuk mengoptimalkan Pelayanan Administrasi Kependudukan Pembuatan Kartu Tanda Penduduk Elektronik (KTP el) di wilayah Kabupaten Bandung diperlukan Rumusan Kebijakan dengan mempertimbangkan faktor-faktor penghambat implementasi kebijakan supaya diperoleh kebijakan yang paling tepat. Metode yang digunakan adalah pendekatan kualitatif dengan mengacu kepada Model implementasi kebijakan yang dikembangkan oleh Edward III (1980). Hasil penelitian dapat disimpulkan bahwa implementasi kebijakan pelayanan administrasi kependudukan KTP el sudah berjalan, namun masih ada beberapa kendala yang dihadapi. Melalui 4 variabel pada model Edward III hasilnya menunjukkan bahwa Disduk Capil Kabupaten Bandung memenuhi 1 variabel yakni Faktor Disposisi, sedangkan Faktor lainnya seperti komunikasi, sumberdaya dan struktur organisasi menemui kendala yang bisa mengambat implementasi kebijakan pelayanan administrasi kependudukan KTP el. Dari faktor penghambat tersebut diperoleh Kebijakan yang paling tepat untuk di implementasikan adalah pembangunan sistem pelayanan Adminduk dan catatan sipil berbasis aplikasi Website / aplikasi android. Main meaning of public service is always associated with activities carried out by the authorized agency in providing assistance and convenience to the community. This public service is becoming increasingly important, because it is in direct contact with many people, who have a variety of interests and goals. To optimize Population Administration Services for Making Electronic Identity Cards (KTP el) in the Bandung Regency area, a Policy Formulation is needed by considering the factors that hinder policy implementation in order to obtain the most appropriate policy. The method used is a qualitative approach with reference to the policy implementation model developed by Edward III (1980). The results of study can be concluded that, implementation of population administration service policies has been running, but there are still some obstacles that must be faced. Through the 4 variables in the Edward III model, it is found that Department of Population and Civil Registry of Bandung Regency fulfills 1 variable, namely the Disposition Factor, while other factors such as communication, resources and organizational structure encountered obstacles that could hinder the implementation of population administration service policies. From these inhibiting factors, the most appropriate policy to be implemented is the development of the administrative service system and civil registration based on the Website / Android application.
IMPLEMENTASI KEBIJAKAN BADAN PENYELENGGARA JAMINAN SOSIAL KESEHATAN DI PUSKESMAS KOPO KECAMATAN KUTAWARINGIN KABUPATEN BANDUNG Enceng Sakti Alamsyah; Ratna Meisa Dai; Deasy Silvya Sari
Responsive: Jurnal Pemikiran Dan Penelitian Administrasi, Sosial, Humaniora Dan Kebijakan Publik Vol 3, No 3 (2020): Responsive: Jurnal Pemikiran Dan Penelitian Administrasi, Sosial, Humaniora Dan
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/responsive.v3i3.31925

Abstract

Keberadaan kebijakan tentang BPJS Kesehatan, idealnya, membawa perubahan positif untuk kesehatan masyarakat. Bagi Pusat Kesehatan Masyarakat (Puskesmas) sebagai fasilitas kesehatan tingkat pertama, implementasi Kebijakan tentang BPJS merupakan hal yang urgen. Artikel ini bertujuan menelaah implementasi kebijakan BPJS Kesehatan di Pusat Kesehatan Masyarakat Kopo, Kecamatan Kutawaringin Kabupaten Bandung. Teori yang digunakan adalah model Van Metter dan Van Horn. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Pengumpulan data meliputi studi dokumentasi, observasi, dan wawancara. Teknik analisis data menggunakan reduksi data, penyajian data, verifikasi data, dan penarikan kesimpulan.Penulis menemukan bahwa Puskesmas Kopo telah menjalankan implementasi kebijakan Badan Penyelenggara Jaminan Sosial (BPJS) Kesehatan. Puskesmas Kopo memiliki tenaga Kesehatan yang memahami tujuan kebijakan BPJS Kesehatan sehingga mereka patuh terhadap klausa-klausa kebijakan yang ada. Mereka juga mumpuni menangani kasus-kasus yang menjadi tanggung jawab fasilitas kesehatan tingkat I dengan kecenderungan sikap yang antusias dalam mengimplementasikan kebijakan BPJS Kesehatan. Puskesmas Kopo melakukan hubungan yang intens dengan Kantor BPJS dalam implementasi kebijakan BPJS. Dari aspek lingkungan ekonomi, sosial, dan politik, Masyarakat di wilayah kerja Puskesmas Kopo memiliki tingkat kepeduliaan terhadap program BPJS Kesehatan. kepedulian ini muncul dari kesadaran dan realita bahwa program BPJS Kesehatan mampu meningkatkan taraf kesehatan masyarakat tanpa membedakan dari jenis-jenis profesi. Meski demikian, keberadaan pimpinan yang mampu mengontrol koordinasi antar unit sangat diperlukan karena implementasi kebijakan ini melibatkan banyak unit serta kendala-kendala teknis di lapangan kerap terjadi.  Ideally, the existence of a policy on BPJS Kesehatan will bring positive changes to public health. For the Community Health Center (Puskesmas) as a first-level health facility, the implementation of the BPJS Policy is urgent. This article aims to examine the implementation of the BPJS Health policy at the Kopo Community Health Center, Kutawaringin District, Bandung Regency. The theory used is the Van Metter and Van Horn model. This study uses a qualitative approach with descriptive methods. Data collection includes documentation study, observation, and interviews. The author found that the Kopo Health Center had implemented the Health Social Security Administration (BPJS) policy. Kopo Puskesmas have health personnel who understand the objectives of BPJS Health policies so that they comply with existing policy clauses. They are also capable of handling cases that are the responsibility of level I health facilities with a tendency to be enthusiastic in implementing BPJS Health policies. The Kopo Puskesmas maintains an intense relationship with the BPJS office in implementing BPJS policies. From the aspects of the economic, social and political environment, the people in the working area of the Kopo Health Center have a level of concern for the BPJS Health program. This concern arises from the awareness and reality that the BPJS Kesehatan program is able to improve the level of public health regardless of the types of professions. However, the existence of a leader who is able to control coordination between units is very much needed because the implementation of this policy involves many units and technical problems in the field often occur.
Implementasi Kebijakan Fungsi Puskesmas Selama Pandemi Covid 19 Di Puskesmas Margahayu Selatan Kabupaten Bandung Yulianti Hasanah; Ratna Meisa Dai; Deasy Sylvia Sari
Responsive: Jurnal Pemikiran Dan Penelitian Administrasi, Sosial, Humaniora Dan Kebijakan Publik Vol 3, No 4 (2020): Responsive: Jurnal Pemikiran Dan Penelitian Administrasi, Sosial, Humaniora Dan
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/responsive.v3i4.33339

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Pusat Kesehatan Masyarakat (Puskesmas) menggambarkan suatu pelayanan publik yang bergerak dalam bidang pelayanan kesehatan memiliki peranan yang penting dalam Sistem Kesehatan Nasional. Dalam mendukung Pembangunan di bidang kesehatan, Puskesmas mempunyai peran melaksanakan kebijakan. di bidang  Kesehatan. Diamanahkan bahwa untuk melaksanakan  tugasnya dalam pembangunan kesehatan, Puskesmas mempunyai peran melaksanakan  Upaya. Kesehatan .Masyarakat. (UKM)  dan Upaya .Kesehatan. Perorangan  (UKP). Adapun kebijakan yang mengatur tentang Puskesmas adalah  Peraturan Menteri Kesehatan no 43 th 2019.  Artikel ini bertujuan untuk menjelaskan implementasi kebijakan fungsi Puskesmas selama pandemi Covid 19 dengan lokus Puskesmas Margahayu Selatan, Kabupaten Bandung. Metode penelitian yang dilakukan yaitu mix methode dengan perhitungan sampel berdasarkan metode Slovin dilakukan penyebarluasan kuesioner kepada masyarakat sebagai penerima manfaat sedangkan kualitatif dengan menggunakan wawancara mendalam kepada stakeholders. Penulis menemukan bahwa Puskesmas Margahayu Selatan telah menjalankan fungsi Puskesmas sebagaimana amanah Peraturan Menteri Kesehatan no. 43 tahun 2019, yakni fungsi sebagai Upaya Kesehatan Perorangan dan Upaya Kesehatan Masyarakat, Diperlukan Strategi khusus untuk tetap menjaga kualitas pelayanan di Puskesmas untuk diperoleh capaian sesuai dengan Standar Pelayanan Minimal yang tertuang dalam Penilaian Kinerja.
Analysis of Financial Performance at Village-Owned Enterprises (BUMDES) X in Pangandaran for the 2018-2020 Period Ratna Meisa Dai; Nurul Mardhiah Sitio; Ahmad Nur Fauzi 
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.179

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This research aims to determine the Financial Performance of the BUMDes in Pangandaran Regency in the period 2018-2020. The data used in this research is secondary data sourced from the financial statements of BUMDes. Analysis of the data in this research using financial ratios to provide an overview of the financial condition of BUMDes. The results showed that the financial performance of the BUMDes for the 2018-2020 period in terms of the liquidity aspect showed very good and liquid results with an average ratio of 484%. The debt ratio shows very good results with an average ratio of 8%. NPM BUMDes showed very good results with an average ratio of 40%. Asset turnover gave poor results with an average of 0.8 times. Then cash turnover shows a decline every year with an average turnover of 2.43 times.
Digitalization Of Payments In Public Financial Management: Efficiency And Transparency Strategy Suryanto, Suryanto; Dai, R. Ratna Meisa
Jurnal Agregasi Vol 13 No 1 (2025)
Publisher : Prodi Ilmu Pemerintahan FISIP Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/hnta2869

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Digital transformation in the public sector drives innovation in state financial management, including implementing digital payment systems. This study aims to analyze the contribution of payment digitization to the efficiency and transparency of public finances in Indonesia. The method used is qualitative through content analysis and case studies, with primary data from interviews and secondary data from policy documents and scientific literature. The study results show that the implementation of Digipay and SP2D Online significantly impacts administrative efficiency, transaction acceleration, and strengthening control. Digitalization also increases transparency through real-time transaction tracking and supports open audits. However, challenges remain regarding interoperability, data security, and human resources. Overall, digitalization is an important strategy in public finance reform. The implications of this research suggest that the success of payment digitalization can serve as a model to accelerate broader state financial governance reforms and encourage the adoption of similar technologies in other public sectors.
Analisis Akar Permasalahan Keterlambatan Penyerahan Dokumen Pembelian pada Masa Onboarding di Divisi Pengadaan PT. X Santi, Erlina; Dai, R. Ratna Meisa; Hakim, Raden Marsha Aulia
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 11, No 2 (2025): VOLUME 11 NUMBER 2 (2025)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v11i2.7676

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This study analyzes the root causes of delays in submitting Purchase Order (PO) documents to suppliers during the onboarding period for new employees in the Procurement Division of PT. X. This problem impacts the smoothness of the company's supply chain and production operations, namely the purchasing process. In the purchasing process, problems occur at the final stage of submitting purchasing documents to suppliers, experiencing delays. This delay reached 59.8% during the onboarding period. Using a descriptive qualitative approach, data was obtained through in-depth interviews, non-participatory observation, and documentation studies. The analysis was conducted using a Fishbone diagram based on the 6M categories (manpower, method, machine, material, measurement, environment). The results show that the dominant factors causing delays are a lack of understanding of the e-procurement system by new employees, data input errors, excessive workloads for existing employees, unsystematic training methods, the absence of written work instructions, and limited communication in the hybrid work model. Proposed solutions include providing written training modules to accompany learning, post-training evaluations to measure job readiness, and improving the onboarding flow to make it more efficient. The implementation of this solution is expected to minimize delays in PO documents and increase the effectiveness of the procurement process.