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ANALISIS BREAK EVEN TERHADAP PENJUALAN SEWA VILLA Paramitha, Made Tania Arry; Mahanavami, Gusti Ayu; Gumi, Wiryawan Suputra
JUIMA : JURNAL ILMU MANAJEMEN Vol 8 No 1 (2018): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Break Even analysis is one way to set sales planning to achieve the desired profit. Villa Kubu Manggala Seminyak must reach the minimum rental villa rental rate so that at the time of budget preparation, the management knows the information of some minimum sales of the company. The purpose of this research is to calculate the amount of villa rental service minimum that must be reached villa so as not to suffer loss or reach break even. The types of data used in this study are: quantitative and qualitative data, with secondary data sources. Methods of data collection were done by interview and observation while the analysis technique used were: cost grouping, fixed cost allocation and variable cost, contribution margin and break even rate calculation.From the results of research and recapitulation results, the largest profit is obtained if the rental price of Two Bed Room villa type increased and followed by the lowest break-even level. From the results of the calculation of break-even analysis in 2016, it can be seen that the break event for 2016 was achieved when the sales volume reached Rp. 1,259,493,670 or as many as 712 villa units for a year. To reach the break even level Villa Kubu Manggala Seminyak should maintain the existing situation and keep trying to spend cost effectively and efficiently.

TINGKAT SUKU BUNGA, DEBT TO EQUITY RATIO, DAN EARNING PER SHARE PENGARUHNYA TERHADAP RETURN SAHAM PERUSAHAAN YANG TERDAFTAR PADA INDEK LQ-45 DI BURSA EFEK INDONESIA Mahanavami, Gusti Ayu; Gunawan, Uday
JUIMA : JURNAL ILMU MANAJEMEN Vol 9 No 2 (2019): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

This study aims to determine the effect of interest rates, Debt to equity ratio (DER), and Earning per share (EPS) on stock returns of companies listed on the LQ-45 index on the Indonesia stock exchange period 2015-2017.Samples were taken using a purposive sampling method. The population in thisstudy is companiesregistered in the LQ-45 index for the 2015-2017 period. The total population in this study was 45 companies. From a population of 45 companies, 5 companies were obtained as samples of the study with an observation period of 3 years. Data were analyzed using multiple linear regression analysis.Based on the results of data analysis, it was concluded that the interest rate had a negative and significant effect on stock returns so that the first hypothesis was accepted. DER has a positive and significant effect on stock returns so that the second hypothesis is rejected. EPS has a negative and insignificant effect on stock returnsso that the third hypothesisisrejected.

PERTUMBUHAN PERUSAHAAN, PROFITABILITAS DAN UKURAN PERUSAHAAN PENGARUHNYA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR I Wayan Tantra; Ni Made Viviyani; Gusti Ayu Mahanavami
JUIMA : JURNAL ILMU MANAJEMEN Vol 10 No 1 (2020): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.977 KB)

This study aims to determine the significance of the effect of partial variable companies growth, profitability and firm size companies on the capital structure of Manufacturing companies (food and beverages sub sector) on the Indonesia Stock Exchange in the sampling was done by purposive samoling method, with a total sample 12 companies. To solve the problem in this study used multiple linear regression analysis technique using the help of SPSS versi 22.0. In partial results of the study (t test) with significance level 5% program indicating that the company growth has no significant effect on the capital structure, profitability has a significant affect on capital structure and firm size has no significant effect on capital structure in manufacturing companies (food and beverage sub sector) on the Indonesia Stock Exchange for the period 2015-2018.

ANALISIS BREAK EVEN TERHADAP PENJUALAN SEWA VILLA Made Tania Arry Paramitha; Gusti Ayu Mahanavami; Wiryawan Suputra Gumi
JUIMA : JURNAL ILMU MANAJEMEN Vol. 8 No. 1 (2018): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Break Even analysis is one way to set sales planning to achieve the desired profit. Villa Kubu Manggala Seminyak must reach the minimum rental villa rental rate so that at the time of budget preparation, the management knows the information of some minimum sales of the company. The purpose of this research is to calculate the amount of villa rental service minimum that must be reached villa so as not to suffer loss or reach break even. The types of data used in this study are: quantitative and qualitative data, with secondary data sources. Methods of data collection were done by interview and observation while the analysis technique used were: cost grouping, fixed cost allocation and variable cost, contribution margin and break even rate calculation.From the results of research and recapitulation results, the largest profit is obtained if the rental price of Two Bed Room villa type increased and followed by the lowest break-even level. From the results of the calculation of break-even analysis in 2016, it can be seen that the break event for 2016 was achieved when the sales volume reached Rp. 1,259,493,670 or as many as 712 villa units for a year. To reach the break even level Villa Kubu Manggala Seminyak should maintain the existing situation and keep trying to spend cost effectively and efficiently.

TINGKAT SUKU BUNGA, DEBT TO EQUITY RATIO, DAN EARNING PER SHARE PENGARUHNYA TERHADAP RETURN SAHAM PERUSAHAAN YANG TERDAFTAR PADA INDEK LQ-45 DI BURSA EFEK INDONESIA Gusti Ayu Mahanavami; Uday Gunawan
JUIMA : JURNAL ILMU MANAJEMEN Vol. 9 No. 2 (2019): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

This study aims to determine the effect of interest rates, Debt to equity ratio (DER), and Earning per share (EPS) on stock returns of companies listed on the LQ-45 index on the Indonesia stock exchange period 2015-2017.Samples were taken using a purposive sampling method. The population in thisstudy is companiesregistered in the LQ-45 index for the 2015-2017 period. The total population in this study was 45 companies. From a population of 45 companies, 5 companies were obtained as samples of the study with an observation period of 3 years. Data were analyzed using multiple linear regression analysis.Based on the results of data analysis, it was concluded that the interest rate had a negative and significant effect on stock returns so that the first hypothesis was accepted. DER has a positive and significant effect on stock returns so that the second hypothesis is rejected. EPS has a negative and insignificant effect on stock returnsso that the third hypothesisisrejected.

PERTUMBUHAN PERUSAHAAN, PROFITABILITAS DAN UKURAN PERUSAHAAN PENGARUHNYA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR I Wayan Tantra; Ni Made Viviyani; Gusti Ayu Mahanavami
JUIMA : JURNAL ILMU MANAJEMEN Vol. 10 No. 1 (2020): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

This study aims to determine the significance of the effect of partial variable companies growth, profitability and firm size companies on the capital structure of Manufacturing companies (food and beverages sub sector) on the Indonesia Stock Exchange in the sampling was done by purposive samoling method, with a total sample 12 companies. To solve the problem in this study used multiple linear regression analysis technique using the help of SPSS versi 22.0. In partial results of the study (t test) with significance level 5% program indicating that the company growth has no significant effect on the capital structure, profitability has a significant affect on capital structure and firm size has no significant effect on capital structure in manufacturing companies (food and beverage sub sector) on the Indonesia Stock Exchange for the period 2015-2018.

BAURAN PEMASARAN KEBEN PADA INDUSTRI RUMAH TANGGA UD. BOKOR ROTAN INDAH DI BALI Gusti Ayu Mahanavami; Wiryawan Suputra Gumi; Ni Ketut Rai Arni
Jurnal REKOMEN (Riset Ekonomi Manajemen) Vol 2, No 1 (2018)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rn.v2i1.964

Tujuan penelitian adalah mendeskripsikan penerapan bauran pemasaran yang terdiri dari produk, harga, tempat/saluran distribusi dan promosi keben pada Industri Rumah Tangga UD. Bokor Rotan Indah di Desa penarungan Kabupaten Badung. Pengumpulan data dilakukan dengan observasi dan wawancara. Analisis data dalam penelitian ini menggunakan metode deskriptif kualitatif. Hasil penelitian ini adalah dari segi produk UD. Bokor Rotan Indah memproduksi 11 jenis keben. Harga keben bervariasi sesuai dengan bahan baku dan ukurannya. UD. Bokor Indah Rotan melakukan 2 jenis saluran distribusi yaitu distribusi langsung dan distribusi model satu perantara. Dari segi promosi UD. Bokor Indah Rotan melakukan penjualan direct selling atau penjualan langsung juga beriklan melalui media internet, bisnis online dan pameran.

PEMANFAATAN TOTAL BENCHMARKING DALAM PENGUJIAN KEPATUHAN WAJIB PAJAK (STUDI KASUS PADA SEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA) Gusti Ayu Mahanavami; Wayan Arya Paramarta
Forum Manajemen STIMI Handayani Denpasar Vol 13 No 1 (2015): Jurnal STIMI Vol. 13 No. 1 - 2015
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Tax revenue is still the largest component and the main source ofdomestic revenue to support financing of government operations and development.Benchmarking conducted by the Directorate General of Taxes arranged in aconcept called Total Benchmarking. This study aimed to analyze the level of taxcompliance assessment using the ratio of total Benchmarking in the manufacturingsector in the Indonesia Stock Exchange and to analyze the results of comparisons of financial ratios taxpayer to total ratio benchmarking. The method used is descriptive qualitative analysis method. Data was collected by interview and documentation.The final conclusion is that during the years 2009-2011, ratios of sample firms arestill many who are under the benchmark tax, except for one company that has a ratioof Gross Profit Margin (GPM), Operating Profit Margin (OPM), pretax profit margin(PPM ), Corporate tax to Turn Over ratio (CTTOR), Net Profit Margin (NPM) abovethe benchmark tax namely PT Holcim Indonesia Tbk (SMCB), although for nontradeincome ratio to sales (pl) in 2010 is negative. Suggestions can be taken intoconsideration for companies who value ratio-the ratio is below the benchmark tax isto revise the SPT and the companies using all available ratios and per item directlydiscuss each part of the financial statements, so as to get a more in-depth information.

POTENSI DESA BELALANG SEBAGAI DESA WISATA UNTUK MENUNJANG KEPARIWISATAAN KABUPATEN TABANAN I Made Bayu Wisnawa; Gusti Ayu Mahanavami
Forum Manajemen STIMI Handayani Denpasar Vol 12 No 2 (2014): Jurnal STIMI Vol. 12 No. 2 - 2014
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Desa Belalang is a rural village in Tabanan, Bali has a high valuetourism potential to be developed to improve the wellfare of society. This study aimsto (i) determine the potential locust village so it can be developed as tourist villagesand (ii) determine the constraints encountered in developing Desa Belalang as atourist village.By using qualitative methods and techniques SWOT, in depth interview on the headof the village, tourists, businessmen and villagers then the results of this studyare; (i) Desa Belalang has tourim potential such as: attractions, access, ancillaryand community involvement, (ii) Constraints faced are: Desa Belalang yet specialorganization that manages the tourism, and the population is not all houses intraditional Balinese house concept. The efforts which should be implemented bydeveloping the tourism human resources, partnerships, promotion, festival, communitydevelopment organizations and cooperation with higher education institutions.

PENGARUH EARNING PER SHARE DAN RETURN ON ASSET TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Gusti Ayu Mahanavami
Forum Manajemen STIMI Handayani Denpasar Vol 12 No 1 (2014): Jurnal STIMI Vol. 12 No. 1 - 2014
Publisher : Forum Manajemen STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Themanufacturingcompanyisoneofthecompaniesthatrequireahuge capitaltocover itsoperatingcosts. To meet the company’s manufacturingcapital into the stock market. The aim of this study was to determine the effect ofEPS and ROA on stock prices on companies listed in Indonesia Stock Exchangeeither simultaneously or partially. Data used in this study are: qualitative data andquantitative data, the data sources are secondary data. The method of data collectionwas done by the study documentation, whereas analytical techniques used are: TestClassical Assumption, multiple linear regression and hypothesistesting.The results of this study are Earning per Share (EPS) has a positive and significantimpact on stock prices so that the hypothesis is accepted. Retun on Assets (ROA) hasno significant positive effect on stock prices so that the hypothesis is rejected. Earning per Share (EPS) and Retun on Assets (ROA) together have a positive and significant impact on stock prices so that the hypothesis is accepted. As for the advice given isthat investors should pay attention to the EPS of a company, with the intention as amaterial consideration in making investment decisions in the stock market. Investorsshould consider the ROA despite having no significant influence on the developmentof the stock because ROA is often used to measure the efficiency of the use of assetsin a company.

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