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All Journal Al-Buhuts (e-journal) Amandemen: Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia
Abdurrahman Hadi
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Journal : Al-Buhuts (e-journal)

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Pengelolaan Dana Bantuan Operasional Sekolah Dalam Peningkatan Mutu Pendidikan SD Di Labakkang Kabupaten Pangkep Bakhtiar Ass, Syamsul; Mustafa Mustafa; Henidar Juana; Kherayani Nur; Abdurrahman Hadi
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.5074

Abstract

This research was carried out at the Elementary School (SD) Labakkang District, Pagkep Regency. The aim of this research is to determine the impact of managing School Operational Assistance (BOS) funds on improving the quality of elementary school education in Labakkang District, Pangkep Regency.The data analysis method used in this research is a quantitative method. The sample in the research was 80 respondents, while the sampling technique in the research used simple random sampling. To answer the hypothesis, instrument tests are used, consisting of validity tests and reliability tests. The regression test consists of simple regression analysis, correlation coefficient test (R) and determination coefficient test (R2). Test the hypothesis using a partial test (t test). All analysis methods were processed using the SPSS version 25 program.
Analisis Kinerja Keuangan Menggunakan Du Pont System Pada PT. Wilmar Cahaya Indonesia Tbk. Bakhtiar Ass, Syamsul; Mustafa, Mustafa; Alam Nasyirah Hanafi, Muh.; Aprilia, Putri; Abdurrahman Hadi
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5730

Abstract

This study aims to determine the financial performance of PT. Wilmar Cahaya Indonesia Tbk in 2018-2023. This study uses a qualitative analysis method using secondary data sources with library research data collection techniques, data analysis techniques using the Du Pont system consisting of the net profit margin ratio, total asset turnover, equity multiplier, return on assets, and return on equity. The results of the study show that the financial performance of PT. Wilmar Cahaya Indonesia Tbk for the 2018-2023 period is not good. This is due to the low Return On Equity (ROE) compared to industry standards. The main underlying factor is net profit that is not comparable to the company's sales and total assets (low Net Profit Margin (NPM) and Return On Asset (ROA).
Co-Authors Abda Abda Ahmad Muhamad Mustain Nasoha Alam Nasyirah Hanafi, Muh. Ashfiya Nur Atqiya Henidar Juana Jenny Saharany Aulia Putri Livia Istiqomah Muhammad Asro Al Munawir Mustafa Nur, Kherayani Putri Aprilia Syamsul Bakhtiar Ass.