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INDONESIA
Jurnal Ilmiah Binaniaga
Published by STIE Binaniaga
ISSN : 02164094     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Binaniaga (J.I Binaniaga) is an international peer-reviewed and open access journal that focuses on the fields of management fields such as Office Management, Production Management, Marketing Management, Financial Management, Personnel Management, Strategy Management.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue " Vol 9, No 1B (2013): June 2013" : 5 Documents clear
ANALISIS RASIO LAPORAN KEUANGAN PADA PT. SUMBER ALFARIA TRIJAYA TBK. TAHUN 2010 DAN 2011 Rizqi, M Nur
Jurnal Ilmiah Binaniaga Vol 9, No 1B (2013): June 2013
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v9i1B.331

Abstract

One means to determine the condition / financial performance of the company can be done by analyzing financial statements. Using the financial statements in the comparison include data on changes in the amount of dollars and percentages, then some financial ratios, such as liquidity ratios, solvency, activity and profitability will assist in analyzing and interpreting the financial position of a company As one of the strategic company in Indonesia, PT. Source Alfaria Trijaya Tbk which is engaged in the sale of everyday staples has the goal of becoming the leading retail food distribution network that can be owned by the public through a partnership (partnership), oriented to the empowerment of small entrepreneurs, fulfilling the needs and expectations of consumers, and be able to compete globally , Therefore, PT. Source Alfaria Trijaya Tbk is required to assess the condition and development of the company through the analysis of the ratio of the financial statements in order to PT. Source Alfaria Trijaya Tbk can maintain the existence of the company and is able to increase the growth of the company in the midst of an increasingly rapid economic growth and increasingly fierce competition. Based on the results of the discussion on the analysis of the ratio of the financial statements. Source Alfaria Trijaya Tbk in 2010 and 2011, the authors can draw conclusions as follows:1. From the liquidity factor in 2010 and in 2011 the company was said to be illiquid, as current assets less than its current debt. So here the company has been unable to fully meet its short term obligations on time2. From the solvability factors in 2010 and 2011, the company is still said to be solvable, since the total assets of sufficiently greater than the total debt, total assets in 2010 amounted to Rp. 4262929 (in millions of dollars), while total debts of Rp. 3177823 (in millions of dollars). While in 2011 the total assets of Rp. 5014932 (in millions of dollars) and total debt of Rp. 3554452 (in millions of dollars).3. From asset management factors (activity), the company showed good category, especially in the receivables turnover, which in 2010 resulted in turnover ratio of 60.03 times compared to the year 2011 only resulted in a ratio of 56.97 times. And also in asset turnover ratio shows the ratio of good results in 2010, amounting to 3.95 times compared with the year 2011 amounted to only 3.93 times.4. From the factor of profitability in 2010 and 2011, the company less well in generating profit, due under interest rate. Keyword:Rasio Analysis
TINJAUAN PENERAPAN AKTIVA TETAP BERDASARKAN PSAK NO. 16 PADA PT. EKA SARI LORENA TRANSPORT TAHUN 2012-2013 ., Jeffry
Jurnal Ilmiah Binaniaga Vol 9, No 1B (2013): June 2013
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v9i1B.332

Abstract

 Role of fixed assets both service companies and manufacturing companies are basically the same, ie fixed assets have a very important role as a support for companies in doing the activities and operations of the company. To keep the fixed assets can be used in accordance with its function, then the asset must remain in good condition. Therefore, it is important for companies to carry out the management of fixed assets. Because of the role and function of the fixed assets is crucial to achieve the company's goal has been determined. Fixed assets have limited use of the age limit, except land. Sometimes the fixed assets needed repairs caused by damage and worn out, so it can extend the useful life, increase production capacity and improve the quality of production of the assets concerned. PT. Eka Sari Lorena Transport only classifying fixed assets based on the depreciable fixed assets such as office equipment, inventory workshop, office vehicles, buses and construction operations. Initial recognition of assets based on data obtained PT. Eka Sari Lorena Transport in acquiring fixed assets carried out by way of a cash purchase, purchase on credit, and build it yourself. There are expenses that companies face during the period of use of the fixed assets in order to meet the needs of companies that repair and maintenance, replacement, and addition. Usually load a small amount included as part of the operating expenses of the current year, while load large amounts capitalized into the asset as an addition to the acquisition price. PT. Eka Sari Lorena Transport perform depreciation on all types of fixed assets, except land, there are two factors that cause a decrease in the ability of depreciation of fixed assets, namely the physical or functional depreciation, the company conducts depreciation using the straight-line method based on the estimated useful life and the economic life of termination to all fixed assets conducted since the end of its useful life, damaged, less useful for companies should be eliminated or released by PT. Eka Sari Lorena Transport. Disclosure of fixed assets in the financial statements of the company using the straight-line method of depreciation in the calculation of all types of fixed assets, fixed assets valuation basis disclosed at acquisition cost, the company revealed that the fixed assets are recorded at cost less accumulated depreciation and depreciation burden reported in the income  statement as an expense Suitability fixed assets accounting firm with SFAS No. 16 at initial recognition fixed assets, expenses for the use, termination of fixed assets, depreciation of fixed assets, as well as the disclosures in the financial statements do not fully implemented by the company.Keyword: Fixed Asset 
PENGARUH PELAYANAN PINJAMAN KREDIT TERHADAP KEPUTUSAN MEMBELI PADA PT. BESS FINANCE CABANG LEUWILIANG BOGOR Prasetya, Syarief Gerald
Jurnal Ilmiah Binaniaga Vol 9, No 1B (2013): June 2013
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v9i1B.333

Abstract

Quality of care is the central point for service companies because it will mempengruhi customer satisfaction. It is intended that all the goods or services being offered will have a good place in the eyes of society. Customer satisfaction will occur if service quality is good, where good service quality includes five dimensions of service quality, namely: physical evidence (tangible), reliability (realibility), responsiveness (responsiveness), assurance (assurance), several benefits, including relationships between the company and its customers to be harmonious, allowing repurchase and creation of customer loyalty and member recommendation by word of mouth (word of mouth) that benefit the company. Provide the best services, responsiveness dimension includes the willingness of employees to help customers and provide prompt delivery, assurance dimension includes courtesy of employees and their ability to evoke a sense of trust and confidence of consumers, as well as the dimensions of empathy that includes a sense of caring and concern given to the customer. The fifth dimension beyond so-called SERVQUAL (service quality), which is an instrument measuring the quality of service.Keyword:Service quality
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN (STUDI KASUS PADA PT. SEPATU BATA TBK PERIODE TAHUN 2011 – 2013) Manullang, Asna
Jurnal Ilmiah Binaniaga Vol 9, No 1B (2013): June 2013
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v9i1B.334

Abstract

The company's ability to generate profits is the key to the success of the company can be said to have a good performance, because profit is a component of financial statements that are used as a tool to assess whether or not the performance of the company. ompanies need to analyze the financial statements for the financial statements used to assess the performance of the company, and is used to compare the condition of the company from the previous year to the current year, if the company is increasing or not so that companies consider the decision to be taken for the coming year in accordance with the company's performance , Performance is something to be achieved by someone. So the performance of the company is critical of the review process by the financial company to provide solutions in making an appropriate decision in a given period.Current ratio of the company in 2011-2013 respectively amounted to 212.76%, 212.38% and 169.26% indicates the company has performed well because the company has the ability to pay off its debts. Quick ratio of the company in 2011-2013, respectively for 82.4%, 80.5% and 59.9% indicates the company has performed less well as obligations of the company is greater than the liquid assets of the company. Cash ratio companies in 2011-2013 respectively amounted to 7.81%, 5.61% and 1.27% showed ilikuid company, the ratio shows the company's performance is not good because current liabilities greater than the company's cash. Based on the analysis of liquidity ratio Pt. Shoes Bata Tbk for three years can be said to be less good, it is due to the financial situation of the company showing the amount of debt the company is greater than the amount of assets owned. The conditions resulted in the value of the liquidity ratio in 2013 is low. Key word: rasio analysis; performance
TINJAUAN SEWA BARANG MILIK NEGARA BERDASARKAN PERATURAN MENKEU RI NO. 33/PMK-06/2012 PADA KPKNL BOGOR Anwar, Yuli
Jurnal Ilmiah Binaniaga Vol 9, No 1B (2013): June 2013
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v9i1B.335

Abstract

Article 1 Paragraph (1) and Paragraph (2) of Government Regulation 6 of 2006 on the Management of State Property governing is not just a purely administrative, as well as to handle state assets, by improving the efficiency, effectiveness and create added value in managing assets , Therefore, the scope of the management of state assets include demand planning and budgeting; procurement; use; utilization; security and maintenance; assessment; deletion; alienation; administration; coaching, supervision, and control. Utilization of State Property other than land or buildings that are not being used to support the implementation of the basic tasks performed by the user after obtaining the approval of the manager. Utilization of State implemented based on technical considerations with due regard to the interests of the state or region and the public interest. Shapes or patterns of utilization of state property. form: Lease; Borrow and Use; Utilization of cooperation; To wake up Wake Serah Serah and Guna. Considerations for Lease of State Property State Property Rental done to optimize the utilization of state property that has not been or are not utilized in the implementation of the basic tasks and functions of governance, support the implementation of the basic tasks and functions of the ministry or agency, or prevent the use of state property by other parties illegally.Key word: lease of state

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