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All Journal Jurnal Media Ekonomi Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Jurnal Fairness
Oktavianie, Rian
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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ANALISIS KINERJA KEUANGAN DITINJAU DARI RASIO PROFITABILITAS DAN SOLVABILITAS DI CAFE BENGKEL PERUT KOTA LUBUKLINGGAU Wiguna, Kusnadi Yudha; Oktavianie, Rian
Jurnal Media Ekonomi (JURMEK) Vol 30 No 1 (2025): Jurnal Media Ekonomi (JURMEK) April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v30i1.2112

Abstract

Penelitian ini merupakan kinerja keuangan ditinjau dari rasio profitabilitas dan solvabilitas pada cafe Bengkel Perut Kota Lubuklinggau. Penelitian ini menggunakan metode deskriptif kualitatif, teknik pengumpulan data observasional dan dokumentasi. Saat mengevaluasi kinerja keuangan perusahaan, ukuran atau tolak ukur tertentu dapat digunakan. Biasanya digunakan ukuran berupa rasio. Tujuan akhir yang harus dicapai suatu perusahaan, yang terpenting adalah memperoleh keuntungan atau keuntungan yang sebesar-besarnya, untuk mengukur laba suatu perusahaan, digunakan indeks profitabilitas, indeks yang mengukur seluruh kewajiban perusahaan atau indeks solvabilitas. Tujuan dari penelitian ini adalah untuk mengetahui kinerja keuangan cafe Bengkel Perut Kota Lubuklinggau tahun 2017-2020. Berdasarkan hasil analisis disimpulkan bahwa kinerja keuangan berdasarkan rasio profitabilitas dengan indikator return on equity pada tahun 2017-2019 sudah baik, namun pada tahun 2020 cukup baik karena berada di bawah standar profitabilitas yaitu < 10%, dengan indikator return on equity yang sehat pada tahun 2017-2019, namun mengalami tingkat pengembalian yang tidak sehat pada tahun 2020 karena berada di bawah standar rasio <15%. Berdasarkan rasio solvabilitas dengan indikator debt to asset ratio dikatakan sehat karena lebih rendah dari rasio solvabilitas standar yaitu >40%, dan indikator debt to equity ratio juga dikatakan sehat karena berada di bawah standar rasio yaitu > 70%.
PENGARUH PELAYANAN TERHADAPAN KEPUASAN ANGGOTA DAN DAMPAKNYA DENGAN LOYALITAS ANGGOTA PADA KOPERASI RIAS KEC.PURWODADI KAB.MUSI RAWAS Oktavianie, Rian; Subianto, Subianto; Aprianto, Ronal
Jurnal Media Ekonomi (JURMEK) Vol 28 No 1 (2023): Jurnal Media Ekonomi (JURMEK) April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v28i1.2115

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pelayanan terhadap kepuasan anggota dan dampaknya dengan loyalitas anggota pada koperasi rias Kecamatan Purwodadi Kabupaten Musi Rawas. Teknik pengumpulan data dalam penulisan skripsi ini menggunakan teknik observasi, dokumentasi dan kuesioner. Jenis penelitian ini menggunakan metode pendekatan kuantitatif. Data yang digunakan dalam penelitian ini merupakan data primer dan data sukunder. Hal ini membuktikan bahwa pelayanan yang diberikan oleh Koperasi Rias sudah baik. Hasil tersebut menunjukan bahwa terdapat pengaruh antara konstruk pelayanan terhadap konstruk kepuasan anggota. Hasil penelitian ini menunjukan bahwa 1) terdapat pengaruh antara pelayanan terhadap konstruk loyalitas anggota, 2) Terdapat pengaruh antara konstuk pelayanan terhadap konstruk loyalitas anggota, 3) Terdapat pengaruh antara konstruk kepuasan terhadap konstruk loyalitas anggota, dan 4) Terdapat pengaruh pelayanan terhadap kepuasan anggota dengan loyalitas anggota.
Financial Performance Analysis of PT Semen Indonesia Tbk for the Period 2020–2022 Using the Du Pont System and Economic Value Added (EVA) Oktavianie, Rian; Suharto Patih; Mareta Angrayni
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 4 No. 1 (2025): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v4i1.1309

Abstract

Financial performance is a key indicator in assessing a company's success in managing resources to generate profit and create value for shareholders. Amid the increasingly intense competition in the cement industry, companies are required to demonstrate solid and sustainable performance in order to remain competitive. This study aims to assess the financial performance of PT Semen Indonesia Tbk using the Du Pont System and Economic Value Added (EVA) methods for the period of 2020 to 2022. The Du Pont System is evaluated using the ROI approach, which is derived from Net Profit Margin (NPM) and Total Asset Turnover (TATO). The Economic Value Added method is assessed through Net Operating Profit After Tax (NOPAT) and Capital Charge. This research uses secondary data obtained from the official website of the Indonesia Stock Exchange (IDX). The data collection method applied is documentation analysis, and the data analysis technique used is descriptive analysis. The results show that the financial performance of PT Semen Indonesia Tbk, as measured by the Du Pont System, resulted in a negative ROI value and ROI < 30%, indicating that the level of financial efficiency is still low or not yet optimal. However, the results of the financial performance analysis using the Economic Value Added (EVA) method show a positive value (EVA > 0), which indicates that the company's financial performance has been good each year, as it has succeeded in creating positive economic value.
The The Influence Of Profitability And Leverage On Tax Avoidance At PT Panin Sekuritas Tbk For The Period 2017 - 2023 Harahap, Shela Nopyanti; Marliza, Yayuk; Oktavianie, Rian
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i2.8692

Abstract

This study aims to determine the effect of Profitability and Leverage on Tax Avoidance at PT Panin Sekuritas Tbk for the 2017-2023 period. This study is a quantitative study. The operational variables of this study are profitability and leverage as independent variables and tax avoidance as the dependent variable. The data used in this study are secondary data with documentation data collection methods. Data analysis used in this study is multiple linear regression analysis. The final results of this study are: First, profitability (X1) does not have a significant effect on tax avoidance with a value of -2.77645 < -0.580 < 2.77645, Second leverage (X2) does not have a significant effect on tax avoidance with a value of -2.77645 < -0.586 < 2.77645. Meanwhile, based on the results of the F test, it shows that simultaneously profitability and leverage do not have a significant effect on tax avoidance with a value of 0.200 < 7.709. Where 9.1% is influenced by profitability and leverage, and 90.9% is influenced by other factors.
DAMPAK PERUBAHAN TARIF PAJAK BADAN TERHADAP TAX AVOIDANCE DI INDONESIA Oktavianie, Rian
JURNAL FAIRNESS Vol. 9 No. 1 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.246 KB) | DOI: 10.33369/fairness.v9i1.15218

Abstract

This study aims to purpose the impact of changes in corporate tax rates to tax avoidance in Indonesia. The samples are manufacturing companies listed in Indonesia Stock Exchange which published reporting statement during 2007-2014.The sampling technique used is purposive sampling and obtained 25 companies with data processed about 200. The independent variable in this study are tax avoidance before tax rates changes (X1) and the tax avoidance after tax rates changes (X2), while the dependent variable is tax avoidance (Y). The analysis used descriptive statistical anaylsis, test Kolmogrov-Smirnov, and different t-test with used paired sample test as tool. T-test used to know the level of differences tax avoidance between before and after tax rates changes tax with apply in corporate.Results from this study indicate that there are differences in tax avoidance before and after the change in corporate tax rates. Tax avoidance as measured by the Cash ETR and Current ETR shows that after changes in corporate tax rate higher tax avoidance or tax increases. Whereas measurement by Effective Tax Rates and Total Book Tax Differences shows that there are differences of tax avoidance lesser or reduced after the change in corporate tax rates.
Co-Authors Harahap, Shela Nopyanti Hery Widijanto Mareta Angrayni Marliza, Yayuk Ronal Aprianto Suharto Patih Wiguna, Kusnadi Yudha