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Analisis Kinerja Keuangan Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Nelly; Dimas Try Handoko; Lia Sari; Roy Saleh; Berry Angga
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 2 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 2 (Juni 2022)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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The purpose of this study is to determine the financial performance of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2018-2021. Analysis of the data used is quantitative analysis using financial ratios, namely liquidity ratios, solvability ratios and profitability ratios.The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 2021. The sample used in this study is a manufacturing company in the consumer goods industry sector which is included in the LQ45 category. The results showed that the best financial performance in terms of company liquidity was PT Indofood CBP Sukses Makmur Tbk and PT Gudang Garam Tbk. The best financial performance in terms of Debt to equity ratio is PT Indofood CBP Sukses Makmur Tbk, PT Indofood Sukses Makmur Tbk, PT Gudang Garam Tbk, PT Hanjaya Mandala Sampoerna Tbk and PT Kalbe Farma Tbk. While the best financial performance in generating profits in terms of profitability is PT Unilever Indonesia, Tbk

Pilihan Profesi Akuntan (Survei Terhadap Mahasiswa Akuntansi Di Palembang) Lia Sari; Irsan; Hilwa Anggraini; Nelly; Roy Saleh
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 3 No. 1 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 1 (Desember 2019)
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This study aims to determine the choice of accountant profession from the perceptions of accounting students in Palembang. The sampling used convenience sampling, with a total of 358 accounting student respondents from 8 universities in the city of Palembang in 2019. The variables that are thought to affect the career choices of accountants from accounting students in Palembang are variables of Gender, Previous School, Degree of Study in University, and Occupation. Meanwhile, the reasons that are thought to be the background of the choice of the accounting profession by students include financial / income awards, career opportunities, job market opportunities, social values, and job flexibility. The dependent variable is the choice of the accounting profession, including Public Accountants, Internal Accountants, Government Accountants, and Educating Accountants. Hypothesis testing uses Chi-Square analysis and ranking. The results of the analysis show that the most chosen professions are Corporate Internal Accountants, Public Accountants, Government Accountants, and Educator Accountants in the last position. Only the Degree of Study in University and Occupation variables differ significantly in the choice of accountant profession, while the variables of Gender and School Origin are not significantly different in the choice of accountant profession. The reasons behind the choice of accountant career by accounting students are mainly the reasons for income, career opportunities, job market opportunities, job flexibility, and social values.

Pengawasan Terhadap Realisasi Anggaran Dengan Konsep Good Governance Dalam Mencegah Praktik Korupsi Di Dinas Pekerjaan Umum Dan Penataan Ruang Kota Palembang Imam Suroso; Masnoni; Hilwa Anggraini; Nelly; Roy Saleh
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 1 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 1 (Desember 2020)
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The results of this study indicate that the budget flow and process in budget planning starts from conducting an investigation field survey, after conducting a survey. After that DPA was published, we switched to the physical implementation of the work, including planning, design and so on. The concept of good governance in supervising the realization of the government's budget is responsible for optimizing the relationship between inputs and outputs. For example,in the Public Works and Spatial Planning Office of Palembang City. The input in the form of a budget can still be seen in its performance. Control is focused on how to make use of minimal inputs, with terms and quality standards set at the desired time and quantity.

Pengaruh Kualitas Pelayanan Terhadap Kepuasan Masyarakat Pencari Keadilan Pada Pelayanan Terpadu Satu Pintu Indah Mawarni; Irsan; Roy Saleh; Nanda Revita; Marita Pratisila
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 6 No. 1 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 6 No 1 (Desember 2022)
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This study aims to determine the Effect of Service Quality on Community Satisfaction at the Kayuagung District Court. The sample in this study was the people who were present at the Kayuagung District Court as many as 103 respondents. This study took samples using the Proportionate Stratified Random Sampling technique. The analysis method used is a quantitative descriptive analysis method using statistical formulas adapted to the research to assess the results of filling out questionnaires and tested through statistical testing. The test results of the instruments in variable X (Quality of Service) and variable Y (Community Satisfaction) using the validity test are valid with a calculated value of 0.492 and the results of the reability test are with a value of rCalculate = 1.0823 >0.60. These results mean that the research instruments used are declared realiable. Meanwhile, the results of the linear regression test on the hypothesis, showed that the variable X had a positive effect on the variable Y by 0.961%, the test value of the coefficient of determination was 24.2% and the result of the T Test obtained also a significant effect with the value of tcount = 5.680 greater than the value of t table, which means that Ho rejected and Ha accepted or in other words there is a positive and significant relationship between the Quality of Service to Community Satisfaction in the Kayuagung District Court. However, based on the results of the questionnaire that was distributed, there were several statements that received disagreements / strongly disagreed regarding empathy from service personnel, facilities and infrastructure and others. The advice from the author after conducting research at the Kayuagung District Court is to make improvements regarding facilities and infrastructure as well as improve the quality of officer services by providing training related to service and ethics.

Analisis Sistem Pengendalian Intern Penggajian Dan Pengupahan Pada CV. Surya Sumatera Palembang Masnoni; Hilwa Anggraini; Roy Saleh; Lia Sari; Nelly
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 2 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 2 (Juni 2019)
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This study aims to analyze salaries and wages internal control system at CV. Surya Sumatra Palembang. It is a descriptive study. The technique of analysis used in this study is qualitative method by comparing the implementation of salaries and wages internal control system at CV. Surya Sumatera Palembang with existing theories. The conclusion of the study is the authorization system at CV. Surya Sumatera Palembang is inadequate because there are sums listed in the payroll wich have not verified yet and only authorized by personnel department, that does double duty as payroll administration itself. Procedure which forms the accounting information system at this company seems inadequate. This can be seen in the poor time recording system, there is no supervision of employee attendance list, resulting in employees coming in and out during working hours. Any changes to employee salaries arenot accompanied by a salary change document. The company also has not implemented a proper system of company activities yet, because there is no special section that handles and supervises the presence of employees causing employees lack of discipline. The company should establish the payroll section, cash out slip section and employee salary payment section that carried out by a separate section. The company can choose based on the ability and expertise of each employee so it is created a good corporate organizational structure and to avoid intentional or unintentional fraud. In carrying out activities, CV. Surya Sumatera Palembang should not do double duty. The payroll personnel must be authorized by the personnel department, while cash out slip personnel is authorized by the accounting department, so as to create a good delegation of authority to the company.

Analisis Kontribusi Margin CV. Cahaya Motor Kayuagung Tahun 2015-2017 Irsan; Zein Ghozali; Masnoni; Roy Saleh; Sri Sutandi
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 2 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 2 (Juni 2019)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Penelitian ini bertujuan untuk menganalisis dan menjelaskan mengenai perhitungan kontribusi margin pada perusahaan dagang dan jasa di CV. Cahaya Motor Kayuagung. Jenis penelitian yang dilakukan adalah penelitian deskriptif dengan pendekatan kualitatif yang dilakukan di CV. Cahaya Motor Kayuagung. Sumber data yang digunakan dalam penelitian ini adalah berupa data sekunder dengan teknik pengumpulan data wawancara dan dokumentasi, Hasil analisis menunjukkan bahwa Kontribusi Margin yang diperoleh oleh CV. Cahaya Motor Kayuagung yaitu, Tahun 2015 total Kontribusi Margin sebesar Rp.4.566.826.373,- dengan Rasio Kontribusi Margin sebesar 27,46 %, dan Break Event Point sebesar Rp.1.601.960.499. Tahun 2016 total Kontribusi Margin sebesar Rp.4.799.585.640,- dengan Rasio Kontribusi Margin sebesar 24,60 %, dan Break Event Point sebesar Rp.1.528.907.610,-. Tahun 2017 total Kontribusi Margin sebesar Rp.7.041.531.799,- dengan Rasio Kontribusi Margin sebesar 31,15%, dan Break Event Point sebesar Rp.1.592.174.806,-.

Analisis Rasio Keuangan Pada Koperasi Karyawan PDAM Tirta Musi Palembang Irsan; Roy Saleh; Hilwa Anggraini; Masnoni; Nelly
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 3 No. 1 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 1 (Desember 2019)
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The purpose of this study was to determine the financial performance of the Tirta Musi PDAM Employee Cooperative as measured by liquidity ratios, solvency ratios, and profitability ratios during the 2016 to 2018 period at the Tirta Musi PDAM Employee Cooperative in Palembang. This type of qualitative descriptive research with a quantitative approach, using secondary data in the form of financial reports. The results of the study in terms of the liquidity ratio using the current ratio show that the current ratio is in a very unhealthy category, this happens because the current ratio increases every year due to the amount of receivables owned by the cooperative. Judging from the solvency ratio using two methods, namely the debt to total assets ratio and the debt to equity ratio, the cooperative employees of PDAM Tirta Musi are in good health, this happens because the debt to total assets ratio and debt to equity ratio decrease every year. The smaller the percentage value, the better the soundness of the solvency. Judging from the profitability / profitability ratio using three methods, namely net profit margin, return on assets, and return on equity, the profitability / profitability ratio fluctuates because the profitability ratio has increased or decreased, net profit margin and return on assets are in the unhealthy category, while returns on equity in the unhealthy category.

Analisis Rasio Likuiditas dan Rasio Profitabilitas Pada PT. Bank Mandiri (persero) tbk Periode 2016-2019 Nelly; Zein Ghozali; Masnoni; Sri Sutandi; Roy Saleh
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 3 No. 2 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 2 (Juni 2020)
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The purpose of research for writing this thesis is to find out the analysis of financial statements at PT. Bank Mandiri (Persero) Tbk in 2016-2019. Based on the description above, the author compiled this thesis with the title "Analysis of Liquidity Ratios, namely by using changes in the ratio of the Quick Ratio, and the Loan to Asset Ratio, while the Profitability Ratio Return on Assets, and Return on Equity in 2016-2019. This research is the entire financial report. The data used is taken from ICMD publications and the official website of the Indonesia Stock Exchange (IDX) www.idx.co.id. The data analysis method used is financial ratio analysis and descriptive analysis. The samples taken from this study are financial reports from 2016-2019. The sampling technique is aimed at taking subjects not based on strata, random or regions but based on a specific purpose. Based on the results of the study, it was concluded that in general the results of the analysis and previous discussion can be concluded that the development of the liquidity ratio and profitability ratio of PT. Bank Mandiri (Persero) Tbk in 2016-2017 with indicators Quick Ratio, Loan to Asset Ratio, Return on Assets, and Return on Equity shows a tendency to fluctuate and decline in financial conditions.

Pengaruh Suku Bunga, Inflasi dan Kurs Terhadap Harga Saham Sub Sektor Logam dan Sejenisnya yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2009-2018 Lia Sari; Zein Ghozali; Hilwa Anggraini; Roy Saleh; Nelly
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 1 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 1 (Desember 2020)
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The purpose of this study was to determine the effect of interest rates, inflation, and exchange rates on stock prices for the precious metals sub-sector and the like listed on the Indonesian Stock Exchange for the period 2009 - 2018. This research uses a quantitativedescriptive approach. The data analysis technique uses multiple regression analysis with the help of the SPSS 24.00 program. Hypothesis testing uses the t test (partial test) and F test (simultaneously). This study aims to find the relationship between the independent variables, namely interest rates (X1), inflation (X2) and exchange rates (X3) with the dependent variable,namely stock prices (Y). The sample used in this study is with an error rate of 5%, namely by using a sample of 14 (fourteen) companies in the metal and similar sub-sectors on the Indonesia Stock Exchange (IDX) for the period 2009 - 2018. The results of this study indicate that the independent variable interest rate (X1) has a significant positive impact on stock prices in the Metals and the Like Subsector. While the inflation variables (X2 and Exchange Rate (X3) have a significant negative impact on the share prices of the Metals and the Like Subsector on the Indonesia Stock Exchange for the period 2009 - 2018. Interest Rates, Inflation and Exchange rates as a whole have a significant influence on stock prices. The independent variables in the form of Interest Rates, Inflation, and Exchange Rates are only able to influence stock prices in the basic and chemical industrial sectors by 12%, the remaining 88% is the influence of other causes or factors not examined.

Pengaruh Penerapan Sistem Informasi Manajemen Daerah (SIMDA) Keuangan Terhadap Pengelolaan Keuangan Daerah Pemerintah Kabupaten Ogan Ilir Masnoni; Lia Sari; Irsan; Roy Saleh; Hilwa Anggraini
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 1 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 1 (Desember 2020)
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The formulation of the problem in this study is how the implementation of the Financial Regional Managemen Information System (SIMDA) affects the regional financial managemen of the Government of Oga Ilir Regency. The purpose of this study was to determine the effect of impemeting a financial regional managemen informatioan system (SIMDA) on tge regional financial management of the OgAN iLir Government. The type of resersch esed in this study is desctiptive quantitative namely the analysis carried out in data in the form of numbers to apply an explanation of these number. The sample in this study was a saturated sample of 76 people consisting of the head of the OPD and the treasure within the Ogan Ilir Regency Government. The data collection technique used in this study was by way of direct interviews and quetionnasires. Based on the result of the study, there is a significant effect of the implementation of The Regional Managemet Information System (SIMDA) on financial management of the regional financial management of the Ogan Ilir Regional Government, Where it is know that e result of the hypothetical test now that the calculated t value for tge regional management information system variable (x) is 5.310 whilw the t table with significant level (α) of 0.05 (5%) and df=n-k-1 (76-1-1) 74 is 1.665. So, it can be concluded that H0 is reject and Ha is accepted and reject by H0 and the significant value x 0.002 is smeller than 0.005. So, it was concluded the regional managemen information system significantly affects financial quality.

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