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The Effect of Liquidity Ratios and Leverage Ratios on Profitability (Study of PT. Bank Muamalat Indonesia Tbk) Selvia Depita Sari; Yun Fitriano; Abdul Rahman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4454

Abstract

The purpose of this study was to determine the extent to which the influence of Liquidity Ratio and Leverage Ratio on Profitability Ratio at PT. Bank Muamalat Indonesia Tbk. The method used in this research is quantitative descriptive, and the variables used are liquidity, leverage and profitability. The data analysis used was multiple linear regression analysis with the help of the SPSS version 23 program. The results show that multiple linear regression Y = -10.501 + 0.084 (X1) + 10.525 (X2) + 8.023, meaning that there is a positive or unidirectional relationship between Liquidity and Leverage on Profitability at PT. Bank Muamalat Indonesia Tbk. Furthermore, partially with the t-test shows that the liquidity variable has a significant effect on profitability because the significance value is 1.413> 0.05 while the leverage variable has a significant effect because the significance value is 1.193> 0.05. While the results of the F test (simultaneous) show that Liquidity and Leverage simultaneously have a significant influence on Profitability of 2.239 because the probability is smaller than the significant value of 0.05.
Analysis of Fixed Asset Accounting Treatment Based on Psak No.16 at Pt Buana Finance Tbk Bengkulu Branch Selly Marselina; Yun Fitriano; Abdul Rahman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4566

Abstract

Assets in general are resources controlled by a company as a result of past events, where future economic benefits are expected to flow to the company. Fixed assets are part of the assets owned by the company to be used in company operations where payments will change at any time due to depreciation. This study aims to determine whether the accounting treatment of fixed assets in a company starting from recognition, disbursement after acquisition, depreciation, termination and delivery of fixed assets at PT Buana Finance Tbk, is in accordance with PSAK No.16. The analytical method used is descriptive method with data collection techniques in the form of interviews to obtain data in the form of fixed asset accounting treatment. The results of the study show that the accounting treatment for fixed assets applied by the company PT Buana Finance Tbk is in accordance with the Statement of Financial Accounting Standards (PSAK) No. 16 Fixed Assets
Analysis of the Influence of Liquidity and Solvency on the Profitability of PT Bank Mandiri (Persero) Tbk Lisi Rahmadayanti; Yun Fitriano; Abdul Rahman
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i2.307

Abstract

This study aims to analyze the effect of liquidity (LDR) and solvency (CAR) on profitability BOPO. This analysis uses the independent variables of liquidity, solvency. The independent variable is focused on LDR, CAR while the dependent variable is profitability, namely BOPO. The data used is secondary data originating from the annual financial statements of independent banks listed on the Indonesian stock exchange for the period 2010 to 2020. The data testing method uses the classical assumption test, multiple linear regression, coefficient of determination (R2), by testing the hypothesis test. t and f test. The results of the study using multiple linear regression with t-test showed that LDR had a t-count value of 2.520 with a significant level of 0.03 more than 0.05 or 5%. The CAR has a t-count of 5.170 with a significant level of 0.016 which is greater than 0.05 or 5%. Based on the results of the f (simultaneous) test, it shows that the calculated f value is 9.929 with a significant level of 0.023 which is smaller than 0.05 or 5%. Thus, LDR, CAR have a positive and significant effect on BOPO
The Effect of Work Environment and Leadership Style on Employee Performance at the Ulumusi Sub-District Office, Empat Lawang Regency Eka Irawati; Yun Fitriano; Yudi Irawan
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1484

Abstract

Human resource managers are required to have a leader where he can work together and can suppress possible conflicts that will occur in the work group so as to achieve the organizational goals of the agency. In addition, the work environment is of course also related to employee performance with the conditions that exist around an agency that is related. The purpose of this study was to determine the effect of work environment and leadership style on employee performance at the Ulu Musi Sub-District Office, Empat Lawang Regency. The sample in this study was 36 employees at the Ulu Musi Sub-District Office, Empat Lawang Regency. Data collection using questionnaires and the analysis method used is multiple linear regression, determination test and hypothesis testing. The results showed the regression value Y = 3.195 + 0.323X1 + 0.618X2 +e. The work environment has a significant effect on employee performance at the Ulu Musi Sub-District Office, Empat Lawang Regency, because the significant value of 0.031 is less than 0.05. Leadership style has a significant effect on employee performance at the Ulu Musi Sub-District Office, Empat Lawang Regency, because the significant value of 0.000 is less than 0.05. The work environment and leadership style have a significant effect together on employee performance at the Ulu Musi Sub-District Office, Empat Lawang Regency because the significant value of 0.000 is less than 0.05, thus the initial hypothesis proposed is proven (Ha accepted). That is, there is a significant influence between the work environment and leadership style on performance together. The coefficient of determination of R square is 0.636. This means that the work environment and leadership style affect performance by 63.6% while the rest (100-63.6% = 36.4%) is influenced by other causal factors not examined in this study.
Analysis Of Accounting Information Systems In The Atm Transaction Process At Bank Sumsel Babel Kcp Pasar Atas Lubuklinggau Raynaldo Saputra Simatupang; Yun Fitriano; Ida Ayu Made ER Meytha Gayatri
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1495

Abstract

The aim of this research is to compare whether the accounting information system in the ATM withdrawal process at Bank Sumsel Babel KCP Pasar Atas Lubuklinggau with the accounting information system theory put forward by DeLone and McLean is appropriate/not appropriate. The analytical method used is descriptive with a qualitative approach. This research was conducted at Bank Sumsel Babel KCP Pasar Atas Lubuklinggau in September 2023 – January 2024.The results of the research show that the transaction accounting information system on ATM machines is supported by an information system that uses sophisticated technology in accordance with the theory of accounting information systems put forward by DeLone and McLean both in terms of adaptation, system reliability, response time and usability.
Ananalysis Of The Effect Of Service Quality And Price Toward Consumers' Satisfaction At Agas Mart Serly Mayang Sari; Yun Fitriano; Nia Indriasari
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1521

Abstract

Competition in the context of marketing products and services will certainly show their respective advantages. For this reason, every company must be able to realize quality that can increase customer satisfaction. This research aims to test whether there is an effect of service quality and price on consumer’s satisfaction at Agas Mart Store. In this research, the data analysis methods used were validity test, reliability test, coefficient of determination, classical assumption test, multiple linear regression test, partial test (T test) and simultaneous test (F test). And determine data collection using the questionnaire method on a sample size of 75 customer respondents who came to buy basic food ingredients at Agas Mart Store. The sampling technique uses accidental sampling (sample by chance). The results of this research show that there is a positive and significant effect between Service Quality (X1) and Price (X2) on consumer satisfaction (Y) with a value (R) obtained by an R2 (R Square) value of 0.396 or (39%) which shows that the service quality (X1) and price (X2) variables have a positive and significant influence on the consumer’s satisfaction variable (Y). Thus, the hypothesis is accepted. Based on partial testing (T test), the service quality variable has a positive and significant effect on consumer satisfaction at a significance value of less than 0.05. Meanwhile, price does not have a positive and significant effect on the consumer satisfaction variable at a significance value greater than 0.05. Based on simultaneous testing (F test) on the variables service quality (X1) and price (X2) on consumer satisfaction (Y) has a positive and significant effect because the F value is 23.598 with a significant value of 0.000 which is smaller than 0.05.
The Effect of Organizational Commitment and Work Motivation on Employee Productivity of PT. RODATEKNINDO PURWAJAYA Prayu Ivantri; Yun Fitriano; Yanto Efendi
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1533

Abstract

Rodateknindo Purajaya is a construction company in the implementation sector with the form of PT which has qualifications. This research aims to determine the effect of organizational commitment and work motivation on employees’ work productivity at PT. Rodateknindo Purajaya. This type of research is correlational, namely research to determine the influence and level of influence between two or more variables without any attempt to influence these variables. The sample in this study used a total sampling technique, where the entire population was sampled, amounting to 55 people. There is an influence of organizational commitment (X1) on work productivity (Y) at PT. Rodateknindo Purajaya Bengkulu is 0.000, so Ho is rejected and Ha is accepted. From the significance value obtained, variable X influences work productivity (Y). There is an influence of work motivation (X2) on work productivity (Y) at PT. Rodateknindo Purajaya Bengkulu is 0.031, so Ho is rejected and Ha is accepted. From the significance value obtained, the variable X2influences work productivity (Y).
Analysis Of Marketing Strategies At F2r Dira In Manna South Bengkulu District Nur Mohammad Syahputra; Tito Irwanto; Yudi Irawan Abi; Yun Fitriano
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6151

Abstract

The aim of the research is to analyze the marketing strategy at F2R Dira in Manna, South Bengkulu Regency. The sample in this study was 55 people, namely 5 employees at F2R Manna, South Bengkulu Regency and 50 customers. The analysis method used is SWOT analysis which consists of an Internal Strategy Factor Matrix (IFAS) and an External Strategy Factor Matrix (EFAS). The result of adding up the strengths is 22.00 while the weaknesses are 11.34, so the internal factor quadrant is 22.00 – 11.34= 10.66, meaning the ability of F2R Dira in Manna, South Bengkulu Regency to utilize strengths and minimize weaknesses. is internal. The opportunity for this strategy is 19.90 and the threat is 11.59. So the external factor quadrant is 19.90 – 11.59 = 8.31, meaning the high ability of F2R Dira in Manna, South Bengkulu Regency in exploiting opportunities and overcoming threats faced by F2R Dira. Dira's F2R strategy in Manna, South Bengkulu Regency supports an aggressive strategy, or SO strategy in the SWOT matrix, namely producing contemporary souvenirs, promoting products through social media and expanding product market areas by selling online.