Dantje Keles
Program Studi Administrasi Bisnis, Fakultas Ilmu Sosial dan Politik, Universitas Sam Ratulangi

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Evaluasi Pengendalian Internal Sistem Informasi Akuntansi Penerimaan Kas Pada PT Bank BRI Cabang Tahuna Debby E. R. Sarapi; Wilfried S. Manoppo; Dantje Keles
JURNAL ADMINISTRASI BISNIS Vol. 8 No. 1 (2019): Jurnal Administrasi Bisnis
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v8.i1.15-20

Abstract

Banking has a very important role in the wheel of the Indonesian economy, because it provides services in various business fields. Banking as it is known is not an ordinary business entity as a company engaged in trade and industry, but a business entity engaged in financial services. Internal control within the company is maintaining and ensuring that every activity in the company is in accordance with and in line with the company's goals. With strict internal control, it is expected that all company operations can run smoothly. not only in the case of operations that will run in an orderly and good manner according to the procedure, but from the company's financial perspective it can also be monitored better so that there are no mistakes and acts of fraud. The purpose of this study is to evaluate the internal control and cash receipt accounting systems available at BRI Tahuna Branch. This type of research is qualitative. Methods of data collection in the form, is conducting interviews, observation and documentation. The results of this study are the Implementation of the Internal Control System at Cash Receipts at PT. Bank Rakyat Indonesia (Persero) Tbk Tahuna Branch has fulfilled the elements of the Cash Receipt Internal Control System and is running well. This is indicated by the clear separation of duties, responsibilities, and authority limits in each work unit in the company.
Analisis Kinerja Keuangan Koperasi Unit Desa Langgeng Desa Inauga Kecamatan Mimika Baru Kabupaten Mimika Anton Gobai; Tinneke M. Tumbel; Dantje Keles
JURNAL ADMINISTRASI BISNIS Vol. 8 No. 1 (2019): Jurnal Administrasi Bisnis
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v8.i1.107-114

Abstract

This study aims to determine the structure of KUD in terms of liquidity, solvency, and profitability. While the benefits that the author can provide to the cooperative are as a matter of consideration for KUD leaders to take policies as meeting the capital requirements of the KUD. how much influence the short-term and long-term debt on cooperative solvency in accordance with the problems stated and supported by a review of the literature on capital, capital structure and type of ratio analysis that the authors take this conclusion is not the achievement of solvency ratios due to increased fund and cost profitability collection methods used in this study are interviews (data collection with direct interviews with parties related to the data needed) and (cooperative financial statements). In analyzing the data the writer uses descriptive analysis method. Based on the results of this study there are those that cause the current to fluctuate ratio from year to year some of the working capital invested in the ratio is not smooth. Judging from the cash ratio it is also known that the condition of cooperative liquidity is still low due to the lack of effective cooperative spending policies, increasing the solvency ratio of cooperatives from year to year caused by an increase in the role of own capital compared to foreign capital. While an increase in profitability ratios is caused by an increase in profits achieved by cooperatives, this means that cooperatives have been efficient in their use.
Analisis Profitabilitas Pada PT Bank Negara Indonesia Tbk Cabang Manado Nathalia A. Chandra; Joula J. Rogahang; Dantje Keles
JURNAL ADMINISTRASI BISNIS Vol. 9 No. 1 (2019): Jurnal Administrasi Bisnis
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v9.i1.43-48

Abstract

The purpose of this research is to analyze the financial ratios in particular the profitability ratio of PT Bank Negara Indonesia Tbk. In the present era more and more companies are emerging and also the competition is so strict, therefore the company must Increase the profit that can be able to compete. The research method used is the ratio of profitability. The profitability ratio is a ratio used to measure the company's ability to generate profit at a certain level of sales, Aser, and stock Capital The research results show that profitability can be said to be good when Profit that can be held annually in the company is able to achieve the target of the company itself. And the results obtained from the research of each indicator for five years from year 2014-2018 is as follows. Gross Profit Margin in the year 2014 of 59%, 2015 of 45%, 2016 amounted to 48%, 2017 for 54%, and 2018 for 56%. Operating Profit Margin in the year 2014 of 59%, 2015 of 45%, 2016 amounted to 48%, 2017 for 54%, and 2018 for 55%. Net Profit Margin in the year 2014 of 48%, 2015 of 36%, 2016 amounted to 38%, 2017 for 43%, and 2018 for 42%. Return on Assets in 2014 amounted to 3%, 2015 by 2%, 2016 by 2%, 2017 by 2%, and 2018 by 2%. Return on Equity in 2014 amounted to 18%, 2015 by 12%, 2016 by 13%, 2017 by 14%, and 2018 by 14%. It can be seen from the presentation of the five indicators can be said to be good, although the presentation that can be in the company in 2015 was decreased, but the company was able to increase back in the following years. It means the company is able to minimize the profit gained according to expectations.
Analisis Tingkat Kesehatan Bank Dengan Menggunakan Metode Camel (Capital, Asset, Management, Earning, Liquidity) Pada PT. Bank Negara Indonesia (Persero) Tbk Tahun 2015 – 2017 Gilbert Manumpil; Henny S. Taroreh; Dantje Keles
JURNAL ADMINISTRASI BISNIS Vol. 9 No. 1 (2019): Jurnal Administrasi Bisnis
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v9.i1.49-56

Abstract

The objective of the research is to evaluate the health level of PT. BankNegara Indonesia, Tbk from 2015 until 2017 by applying CAMEL method (Capital Adequacy Ratio, Asset Quality, Management of Risk, Earning Ability, and Liquidity Sufficiency).The object of this research is the financial report of PT. Bank Negara Indonesia, Tbk during three accounting periods form 2015 until 2017, which consists of balance, loss profit, capital, productive asset quality, earning ability, and liquidity reports. The results of the analysis show that capital, assets, management, earning, and liquidity of PT. Bank Negara Indonesia, Tbk are in a good position. The result of the position are showed in the following statements. It can be seen from the following data: the Capital Adequacy Ratio in 2015 was 25,7%; in 2016 was 18,4%; in 2017 was 18,3%. Asset quality which is based on Return on Asset (ROA), in 2015 was 2.45%, in 2016 was 1.89%, and in 2017 was 1.94%. The Management of Risk based on Net Profit Marjin (NPM), in 2015 was 37,1%, in 2016 was 32,5%, and in 2017 was 35,7%. The Earning ability is also based on the operational cost ratio to the operational ability (BOPO), in 2015 was 50,5%, in 2016 was 192,89%, and in 2017 was 181,31%. The Liquidity is based on Loan to Deposit Ratio (LDR), in 2015 was 6.54%, in 2016 was 7.74%, in 2017 was 3.93%. Even though there are increases and decreases in the result of the calculated ratios of CAMEL Pt. Bank Negara Indonesian is at first rank.
Analisis Kinerja Keuangan Pada PT Asuransi Ramayana Tbk Dengan Pendekatan Cash Flow Untuk Tahun 2014-2017 Julia T. Wahani; Tinneke M. Tumbel; Dantje Keles
JURNAL ADMINISTRASI BISNIS Vol. 9 No. 1 (2019): Jurnal Administrasi Bisnis
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v9.i1.105-113

Abstract

This study aims to determine the financial performance of PT Asuransi Ramayana Tbk by using a cash flow ratio analysis. The type of data used in this study is quantitative data. The data source used in this study is secondary data sources. The technique of collecting data using the documentation method is by retrieving data contained in the Indonesia Stock Exchange. The data analysis tool used is the Operating Cash Flow Ratio (AKO), Operating Cash Flow Ratio to Total Debt (AKOTH), Cash Flow Ratio to Capital Expenditures (AKOPM) and Cash Flow Ratio to Net Income (AKOLB). The results of this study indicate that the financial performance of PT Asuransi Ramayana Tbk. based on the 2014-2017 operating cash flow ratio is not good because it is below the value 1. So that insurance companies are unable to pay current and total debt obligations through operating cash flows, difficulty financing their capital expenditure through operating cash flows, and the possibility that the company has not been able to pay dividends to customers using operating cash flows. PT Asuransi Ramayana Tbk must increase company revenue and reduce excessive investment expenditure.
Pengaruh Promosi Terhadap Peningkatan Penjualan Pada PT. Daya Adicipta Wisesa Jill Klara Hariman; Wilfried S. Manoppo; Dantje Keles
JURNAL ADMINISTRASI BISNIS Vol. 9 No. 2 (2019): Jurnal Administrasi Bisnis
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v9.i2.37-45

Abstract

This study aims to measure the level of significance of the effect of promotion on increasing sales along with the magnitude of its influence. This research is quantitative descriptive by interpreting the results of simple correlation and regression analysis to see the relationship between the measured variables. While the sample used was 50 people, taken from 15 employees and 35 selected customers. From the data analysis found the significance value between the two variables X to Y is equal to 0,000 <0,05, it can be seen that the effect of promotion on increasing sales at PT. Daya Adicipta Wisesa is very significant. And for the amount of influence from variable X to Y, it can also be seen from the constant value that is equal to 6.332. This means that if the influence of variable X does not change, then the value of sales is only 63.32%. Meanwhile, the coefficient value is 0.730, which means that if the promotion conditions increase by 1, then the effect on the increase in sales will also increase by 73%. From these results, the decision making on the hypothesis, namely H0 is rejected and accepts Ha which states that promotion has a significant influence on increasing sales at PT. Daya Adicipta Wisesa.