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Jurnal Artha Satya Dharma
Published by Sekolah Tinggi Ilmu Ekonomi Satya Dharma
ISSN : 08538565     EISSN : 27761908     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Artha Satya Dharma merupakan jurnal yang dikelola oleh program studi manajemen dan diterbikan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) Satya Dharma. Artha Satya Dharma diteribitkan pertama kali pada tahun 2007. Artha Satya Dharma diteribitkan 2 kali dalam setahun pada bulan Maret dan Desember. Artha Satya Dharma menerima tulisan tenatng hasil studi di bidang, ekonomi, manajemen, akuntansi, bisnis dan kewirausahaan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 210 Documents
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MENILAI NPL, BOPO, LDR MELALUI PROFITABILITAS Mertyani Sari Dewi; Luh Luji Purnami
ARTHA SATYA DHARMA Vol 14 No 2 (2021): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

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Abstract

The purpose of this study was to determine the effect of NPL, BOPO, LDR on profitability at the Sari Mekar Traditional Village LPD. The research method used in this study is a quantitative method. Data collection techniques used in this study were documentation and interviews. The data analysis technique in this study used the classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test, and multiple linear regression analysis, analysis of determination (R2) and hypothesis testing (t test). Based on the results of the study, it can be concluded that: (1) Non-Performing Loans have a negative and insignificant effect on profitability, (2) Operational Costs of Operating Income have a negative and insignificant effect on profitability, (3) Loan to Deposit Ratio has a negative and insignificant effect on profitability.
PENGARUH KUALITAS PRODUK DAN KEPERCAYAAN NASABAH MELALUI RELATIONSHIP MARKETING TERHADAP KINERJA PEMASARAN PT. BPR NUR ABADI KABUPATEN BULELENG I Gusti Made Oka Astana; Kadek Doni Ariani
ARTHA SATYA DHARMA Vol 14 No 2 (2021): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

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Abstract

The purpose of this study was to determine the effect of product quality and customer trust through relationship marketing on the marketing performance of PT. BPR Nur Abadi, Buleleng Regency. The sample selected in this study were 100 people with . Methods of collecting data by distributing questionnaires and data analysis techniques using the smartPLS application. The results of this study state that the parameter coefficient value of Product Quality on Relationship Marketing is positive and significant where the coefficient value is 0.137 and the t value is 0.549 which is greater than the t table. Customer trust in Relationship Marketing is positive and significant where the coefficient value is 0.053 and the t value is 0.342 which is greater than the t table. Product Quality on Marketing Performance is positive and significant where the coefficient value is 0.088 and the t value is 0.398 which is greater than the t table. Customer Trust in Marketing Performance is positive and significant where the coefficient value is 0.309 and the t value is 0.570 which is greater than the t table. Relationship Marketing on Marketing Performance is positive and significant where the coefficient value is 0.153 and the t value is 0.227 which is greater than t table. The positive coefficient value and the t value is greater than t table, so it can be stated that the results of this study are significant, so the first to fifth hypotheses are accepted.
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap Manajemen Laba Pada Perusahaan Manufaktur Ni Made Rianita
ARTHA SATYA DHARMA Vol 14 No 2 (2021): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

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Abstract

The purpose of this study was to determine the effect of firm size, profitability, and leverage on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample of this study were 16 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The method of data collection was carried out using a study of documentation obtained from the website www.idx.co.id. The data analysis method used is multiple regression analysis. The results show that: (1) company size has a significant effect on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020 with a Significance value (Sig) of the company size variable < 0.05 (0.031 < 0, 05), profitability has a significant effect on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020 with a significance value (Sig) of the profitability variable < 0.05 (0.000 < 0.05), leverage has a significant effect on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020 with a significance value (Sig) of the leverage variable < 0.05 (0.021 < 0.05), and company size, profitability, and leverage simultaneously have an effect on significant to earnings management with a significance value (Sig) < 0.05 (0.000 < 0.05).
PENGARUH EFESIENSI BIAYA BAHAN BAKU DAN BIAYA TENAGA KERJA TERHADAP VOLUME PRODUKSI PADA CV “ JATI JAYA ” SINGARAJA Ni Kadek Ayu Trisnadewi
ARTHA SATYA DHARMA Vol 14 No 2 (2021): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

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Abstract

This study aims to determine the effect of raw material costs and labor costs on production Abstract. This study aims to determine the effect of raw material costs and labor costs on production volume partially or simultaneously at CV Jati Jaya Singaraja for the 2016-2020 period. The research method used in this study is a descriptive and verification research method using a quantitative approach. The population of this study is the annual financial report of CV Jati Jaya and the sample was taken for 5 years for the 2016-2020 period.The results of this study indicate that the sig value of the influence of Raw Material Costs on Production Volume is 0.006 smaller than the value of 0.05, (0.006 <0.05) so Ho is rejected and Ha is accepted. This means that statistically at = 5%, the cost of raw materials has a significant (significant) effect on the Production Volume of CV Jati Jaya Singaraja. Thus, the first hypothesis proposed in this study, namely that there is a positive and significant influence on the cost of raw materials on production volume at CV Jati Jaya Singaraja, is proven to be true. The sig value of the motivational effect on labor costs is 0.018, which is smaller than the value of 0.05, so Ho is rejected and Ha is accepted. This means that statistically at = 5%, the cost of raw materials has a significant (significant) effect on the production volume at CV Jati Jaya Singaraja. . Thus, the second hypothesis proposed in this study, namely that there is a positive and significant influence on the Cost of Manpower on the Production Volume of CV Jati Jaya Singarja, is proven to be true.
Kinerja Keuangan LPD Dalam Perspektif Budaya Tri Hita Karana Mertyani Sari Dewi; Putu Eka Nopiyani
ARTHA SATYA DHARMA Vol 15 No 1 (2022): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55822/asd.v15i1.236

Abstract

Abstract. The results of the study prove that the development of the ROA (Return On Asset) Ratio from 2017-2021 dominantly decreased, namely in 2017-2019 this was due to the fact that in 2019 the increase in profit was smaller than the increase in assets. The decline in 2020 and 2021 occurred due to the declining profit value but the number of assets owned by the LPD increased. The reversed condition is illustrated in 2018, namely the ROA value has increased from the previous year, this occurs because profits have increased but the number of assets has decreased. When viewed from the average ROA value from 2017-2021 only in 2020 and 2021 the ROA value of LPD Penglatan is below the average. Based on the development of profits obtained from 2017 – 2021 and CSR funds distributed, fluctuated in 2018 increasing by 9.92% and in 2019 increasing 9.57%. The reverse condition is illustrated in 2020 and 2021 which illustrates the value of profits and CSR funds that have decreased by 15.76% in 2020 and in 2021 it has decreased by 10.44%. However, the average profit increased 1.68%. Likewise, the CSR provided has fluctuations where the average increase is every year 2017-2021, fluctuations that follow the trend trend are the same as changes in profit.
Pengaruh ROA, Terhadap Harga Saham Dengan Price To Book Value Sebagai Variabel Mediasi Perusahaan Indeks LQ45 Di BEI Cokorda Krisna Yudha; I Gusti Ayu Ratih Permata Dewi; I Gusti Agung Ayu Kartika Dewi
ARTHA SATYA DHARMA Vol 15 No 1 (2022): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55822/asd.v15i1.243

Abstract

This study aims to examine the effect of return on assets on price to book value, price to book value and return on assets on stock prices, examine the role of price to book value in mediating the effect of return on assets on stock prices. This research was conducted at LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sample used was 23 companies which were determined by purposive sampling technique. The data analysis technique used is path analysis which is processed with the help of SPSS 18.0 for Windows software. The results showed that return on assets had a significant positive effect on price to book value; price to book value has a significant positive effect on stock prices; return on assets has a significant positive effect on stock prices. This study also shows that price to book value is able to mediate the effect of return on assets on stock prices.
Analisis Profitabilitas Lpd Desa Adat Penglatan Melalui Cash Turn Over, Credit Turn Over Dan Receivable Turn Over Ni Luh Sri Kasih; I Ketut Suardika
ARTHA SATYA DHARMA Vol 15 No 1 (2022): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55822/asd.v15i1.244

Abstract

The purpose of this study was to determine the total cash turnover ratio (Cash Turn Over), to determine the total credit turnover ratio (Credit Turn Over) and to determine the total receivable turnover ratio (Receivable Turn Over) at the Penglatan Traditional Village Credit Institution. This study uses a quantitative approach. The data collection technique used in this research is documentation. The data analysis technique used in this research is descriptive quantitative method. The location of this research was carried out in the LPD of the Penglatan Traditional Village. The data needed in this study is secondary data, namely the financial statements of the Penglatan Traditional Village LPD for the Year 2019-2021. The data were analyzed using descriptive quantitative analysis techniques. The results show that based on the calculation of the Cash Turn Over Ratio, Credit Turn Over Ratio and Receivable Turn Over Ratio are still below the standard, which means that the Penglatan Traditional Village LPD has not been able to maximize the use of capital. Meanwhile, the Profitability Ratio calculation based on the calculation results shows a fairly high result, which means that the Penglatan Traditional Village LPD can maximize the use of capital.
Analisis Kondisi Keuangan Berdasarkan Rasio Likuiditas, Aktivitas dan Profitabilitas Pada Lembaga Perkreditan Desa (LPD) Desa Adat Kerobokan, Sawan Ni Kadek Ayu Trisnadewi; Luh Eka Sri Sudeleni
ARTHA SATYA DHARMA Vol 15 No 1 (2022): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55822/asd.v15i1.231

Abstract

The purpose of this study was to find out how the financial condition of the Village Credit Institution (LPD) of Kerobokan Traditional Village, Sawan in terms of Liquidity, Activity and Profitability aspects for the period 2015 to 2019. This study used a descriptive analysis approach. The type of data used is quantitative data. Data collection techniques in the form of documentation. The data analysis technique used in this research is the analysis technique of liquidity ratios, activity ratios, profitability ratios. The results showed that based on the analysis technique of LACLR, LDR, WTO and ROE, the financial condition of the Village Credit Institution (LPD) of the Traditional Village of Kerobokan, Sawan was categorized as healthy, this is because the ratio value obtained tends to be greater than the predetermined assessment standard. This condition shows good performance, while based on the analysis technique of RTO, TATO and ROA, the financial condition of the Village Credit Institution (LPD) of Kerobokan Traditional Village, Sawan is categorized as unhealthy, this is because the ratio value obtained tends to be smaller than the predetermined assessment standard. This condition shows poor performance.
Analisis Pengelolaan Keuangan Untuk Melihat Kinerja Sekolah Menegah Kejuruan Di SMK Negeri 1 Sukasada Ni Nyoman Juli Nuryani
ARTHA SATYA DHARMA Vol 15 No 1 (2022): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55822/asd.v15i1.232

Abstract

The purpose of this study was to analyze the planning and realization of the budget in the management of school finances at SMK Negeri 1 Sukasada. Direct costs and direct routine costs at SMK Negeri 1 Sukasada in 2017 to 2020 where the average tuition fee for students in the last 4 years has increased and decreased, in 2017 the average student tuition fee per month was Rp. 167.094, in 2018 the average monthly tuition fee for students is Rp. 193,666, where there was an increase in the average tuition fee of students in 2018 of Rp. 26,572, while in 2019 the average monthly tuition fee for students is Rp. 175,551, and in 2020 the average monthly tuition fee of students again increased by Rp. 182,375. Realization and budget at SMK Negeri 1 Sukasada in 2017 to 2020 where the budget ratio in the last 4 years has increased and decreased, in 2017 and 2018 the budget ratio was 0.99, where there was an increase in the budget ratio in 2019 of 0.01 to 1.00, while in 2020 the budget ratio again decreased by 0.07. When viewed from the ratio of income to expenditure at SMK Negeri 1 Sukasada in 2017 to 2020 where the ratio of income to expenditure in the last 4 years has increased and decreased, in 2017 and 2018 the budget ratio was 1.01, where there was a decrease in the ratio of income to expenditure in 2019 by 0.01 to 1.00, while in 2020 the expenditure income ratio again increased by 0.08.
PENERAPAN BUDAYA KERJA BERBASIS CATUR MARGA DAN LINGKUNGAN KERJA DALAM UPAYA MENINGKATKAN PRODUKTIVITAS KERJA PEGAWAI Ni Luh Putu Eka Yudi Pratiwi
ARTHA SATYA DHARMA Vol 15 No 1 (2022): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55822/asd.v15i1.233

Abstract

Tujuan penelitian ini adalah untuk menganalisis peningkatan kinerja pegawai melalui budaya kerja, dan lingkungan kerja di Kantor Camat Sukasada. Sampel yang digunakan adalah pegawai Kantor Camat Sukasada. Penelitian ini menggunakan pendekatan kuantitatif. Analisis yang digunakan meliputi uji validitas, uji reliabilitas dan uji model dengan metode Structural Equation Modeling (SEM) Partial Least Square (PLS ) dimana jumlah sampel yang ditetapkan pada penelitian ini sebanyak 57 dengan menggunakan metode sampling jenuh. Hasil penelitian menunjukkan bahwa variabel budaya kerja berpengaruh positif signifikan terhadap produktivitas kerja diterima dan variabel lingkungan kerja berpengaruh positif signifikan terhadap produktivitas kerja diterima.

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