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<![CDATA[PROSEDUR PENYELESAIAN KREDIT BERMASALAH PADA PT BANK MANDIRI (PERSERO) Tbk KANTOR CABANG PEMBANTU TIMIKA HASANUDDIN ]]>
<![CDATA[Alberton Tampubolon]]>;
<![CDATA[Muh. Sabir]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 2 No 1 (2018): JURNAL ULET (Utility, Earning and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
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<![CDATA[The aim of this research to determine the causes of the occurrence of nonperforming loans and know the troubled credit settlement procedures and what steps or procedures undertaken by PT Bank Mandiri (persero) Tbk HasanuddinTimika auxiliary branch office in completing the non-performing loans. This research is a descriptive research. data were collected through interviews of employee of PT Bank Mandiri sub-branch office of TimikaHasanuddin who has competency in the field of credit. Documentation of various documents related to research and literature collecting data through books to obtain data and theoretical concepts. To find out the troubled loan settlement procedure at PT Bank Mandiri (persero) Tbk, the HasanuddinTimika sub-branch office, the calculation loan collectibility, non performing loan (NPL) is performed (restructuring), sale, collateral auction, and write off. The result of this research showed that settlement procedure at PT Bank Mandiri (persero) Tbk, the HasanuddinTimika sub-branch office with implementation credit restructuring sale/auction collateral and write off,The implementation of restructuring by PT Bank Mandiri (persero) Tbk branch offices of TimikaHasanuddin through stages of credit file research, sending warning letters, restructuring decisions, and monitoring. The pattern or restructuring actions conducted to the debtorinclude the extension of the credit term, the reduction of interest arrears. The implementation of sale of collateral auction shall be done if the costumer’s business has no prospect to be developed while the application of write off is done when the debtor has collectibility 5 stuck and there is no transaction for 210 days at the time of the write off proposal.]]>
<![CDATA[ANALISIS PERBANDINGAN METODE PENYUSUTAN AKTIVA TETAP PADA PT UNO RITEL PAPUA ]]>
<![CDATA[Alfrianti Palungan]]>;
<![CDATA[Ahmad Tomu]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 2 No 1 (2018): JURNAL ULET (Utility, Earning and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
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<![CDATA[This research aims to determine the difference between the depreciation expense of depreciation method of fixed assets at PT Uno Retail papua and to determine which depreciation method should be used by PT Uno Retail Papua . This research is a comparative research. The data used are primary data in the form of interviews with resource persons and secondary in the form of corporate financial statements. Data collection techniques in this research is through interviews, documentation and heritage studies. To determine the difference between the depreciation expense of fixed assets at PT Uno Retail Papua is done by comparing the results of calculations using straight-line method, the method of the number of years, and the declining balance method. The result of this research showed that the burden of depreciation of fixed assets at PT Uno Retail in 2016 by using smaller straight-line method that is equal to Rp75.639.554 compared to the amount of depreciation expenses using the method of number of Rp130.123.539 the declining balance method is Rp151.279.137. The method that maximizes profit PT PT Uno Retail papua is a straight line method because with the use of the method then the profit earned is Rp68.003.369 compared to the method of the number of year numbers earned profit Rp20.329.882 or using a double declining balance method that earns only Rp1.818.734.]]>
<![CDATA[ANALISIS TINGKAT PENDAPATAN DEBITUR KREDIT MODAL KERJA (KMK) PADA PT BANK RAKYAT INDONESIA UNIT PASAR SWADAYA TIMIKA ]]>
<![CDATA[Asrawati Asrawati]]>;
<![CDATA[Daniel Nemba Dambe]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 2 No 1 (2018): JURNAL ULET (Utility, Earning and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
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<![CDATA[The aim this research to determine the difference in income on the working capital creditors (KKM) before and after receiving credit. Data collected by using technique: (1) observation that writer collect data by looking directly. (2) Questionnaire is by using a list of written questions that contain indicators of each variable. (3) interviews by asking questions. (4) documentation that is collecting data about debtors’ income before and after receiving credit from PT Bank Rakyat Indonesia Timika self-help market unit. To know the difference of opinion on debtors working capital credit (KMK) before and after receiving credit is used hypothesis testing of sign (sign test). the test mark used is the wilcoxon match pairs test. The result of the analysis shows that the acceptance of working capital credit (KMK) from PT Bank Rakyat Indonesia self-help unit is very influential. This happens because increased income after receiving credit is very influential. This happens because the increase in income after receiving credit is very significant to develop a business or working capital on the debtor.from the result of this reserach with 25 respondents and tested using the sign test wilcoxon seen that positive sign (+) greater than 323,5 negative sign (-) only 1,5.]]>
<![CDATA[ANALISIS PENGARUH LOAN TO DEPOSIT RATIO (LDR) DAN SUKU BUNGA KREDIT TERHADAP SPREAD BASED INCOMEPADA PT BANK RAKYAT INDONESIA (PERSERO) TBK ]]>
<![CDATA[Rafiuddin Rafiuddin]]>;
<![CDATA[Ludia Panggalo]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 2 No 1 (2018): JURNAL ULET (Utility, Earning and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
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<![CDATA[The aims of this research to determine the effect of loan to deposit ratio and lending rates to spread based income at PT Bank Rakyat Indonesia Persero Tbk. Data were collected using documentation technique. This technique is done by (1) searching internet data by utilizing internet sites to find data used in research, articles, journals and information related to research to strengthen the theoritical foundation, (2) literature study by doing study on reading source and various previous research to know relation between research with previous research. To know the effect of loan to deposit ratio and loan interest rate to spread based income using multiple linear regression analysis, coefficient of determine, simultaneous significant test (F statistic test), and parameter and individual significance test (statistic test t) The result of regression test showed that the interest rate of credit had positive and significant effect on income of PT Bank Rakyat indonesia while the loan to deposit ratio (LDR) has a negative but not partially significant effect on the spread based income of PT Bank Rakyat indonesia. Overally, it can be concluded that the loan to deposit ratio (LDR) and lending rates together may effect the spread based income of PT Bank Rakyat indonesia.]]>
<![CDATA[ANALISIS LAPORAN KEUANGAN ARUS KAS PADA PT BNI PERSERO TBK ]]>
<![CDATA[Rahmat Arapi]]>;
<![CDATA[Natalia Reyne Lumentah]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 2 No 1 (2018): JURNAL ULET (Utility, Earning and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
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<![CDATA[The aim of this research to determine the ratio of liquidity, solvency ratio, investment ratio and cash flow return ratio based on cash flow statement at PT BNI persero Tbk. Data were collected using documentation techniques. In this technique the data obtained by accessing through the internet then download the data on the official website of Indonesia stock exchange (ISE) in the form of financial data in 2011-2015. To the determine the level of liquidity in PT BNI Persero, Tbk is measured using the liquidity ratio. The company’s ability to pay off its long-term debt is measured using a solvency ratio. To determine the the ability of the company to meet the needs of investment ratio. Cash turnover is measured using a cash flow return ratio. The result show that: (1) the liquidity of PT BNI persero Tbk is quite good because the company has sufficient cash availability to meet its short-term liabilities. (2) the solvency is good because it shows the highest ratio compared to the ratio of the last five years. (3) there is a large scale investment in 2013 which resulted in the flow of cash use is greater than the cash generated. This is what causes the financial condition to deteriorate in 2013 in term of investment ratio. (4) The cash flow return ratio shows a good cash flow, judging from the ratio of which most of the figures show the highest if done comparison over the last five years.]]>
<![CDATA[PENERAPAN SISTEM LAPORAN KEUANGAN BULANAN PADA PERUSAHAAN MULTI LEVEL MARKETING PT K-LINK INDONESIA MOBILE STOCKIS DI TIMIKA ]]>
<![CDATA[Suryani Dinda Lestari Tarantein]]>;
<![CDATA[Daniel Nemba Dambe]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 2 No 2 (2018): JURNAL ULET (Utility, Earning and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
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<![CDATA[This research aims to determine the application of the monthly financial reporting system to multi-level marketing companies at PT K-Link Indonesia mobile stockists in Timika. This research is a descriptive research. The descriptive method used is the document research method used to collect data, record, and obtain information from archives or documents related to research. Documentation of various documents related to research, and literature, namely collecting data through books to obtain data and theoretical concepts. To compile the financial statements of PT K-Link Indonesia mobile stockists, the steps used are collecting transaction evidence, making journals, making ledgers, making a trial balance, making adjusting journals, and making profit and loss statements. To find out the ability of PT K-Link Indonesia mobile stockists in comply the profits used profitability ratios. The results of this study indicate that the application of the monthly financial reporting system to multi-level marketing companies of PT K-Link Indonesia mobile stockists in Timika has not followed the applicable SAK (Financial Accounting Standards). With the existence of a financial report system created by the author based on profitability ratios, the company can find out the company's ability to sell. In the Indonesia mobile stock-link PTK in Timika that in the calculation using the profitability ratio can be concluded that the monthly financial statements of the company are said to be good. Because the results of gross profit margins (gross profit margins), net profit margins (net profit margins), return on investments (ROI) and return on equity (ROE) in the Indonesian mobile PT K-link company stockis Timika showed the percent of profits achieved by sell products.]]>
<![CDATA[ANALISIS KINERJA LAPORAN KEUANGAN DAN PERHITUNGAN PAJAK PENGHASILAN PASAL 21 PADA PT MULTI SUKSES ]]>
<![CDATA[Rian Agustini]]>;
<![CDATA[Ahmad Tomu]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 2 No 2 (2018): JURNAL ULET (Utility, Earning and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
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<![CDATA[This study aims to determine the performance of financial statements and income tax at PT Multi Sukses.This research method uses descriptive research methods. The collection is done by: (1) Conducting Observation which is a direct observation of the activity of calculating Article 21 income tax on PT Multi Sukses. (2) Conducting interviews that are conducting interviews with people who can be used as resource persons who are considered to have adequate knowledge of the problem under study. This interview can be done with the leadership or employees of PT Multi Sukses company. (3) Literature techniques, namely by looking for data on monthly reports in the company.To find out the difference in the performance of PT Multi Sukses's financial statements, liquidity, leverage and profitability ratios are used. Article 21 income tax is calculated by taking into account the tax rate.The results of the analysis show that PT Multi Sukses's financial performance is in a good level of liquidity. surveyed from the leverage ratio from 2014 to 2015 has decreased, PT Multi Sukses has a good leverage ratio. The smaller the ratio level, the safer. Profitability ratios from 2014 to 2015 have increased. PT Multi Sukses is obliged to pay off the lack of tax payments payable under the law before the Annual Income Tax notification letter is submitted and no later than the deadline for submitting annual notification letters.]]>
<![CDATA[ANALISIS LAPORAN LABA RUGI PADA USAHA CATERING PT PENGEMBANGAN JAYA PAPUA ]]>
<![CDATA[Meliany Efruan]]>;
<![CDATA[Natalia Reyne Lumentah]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 2 No 2 (2018): JURNAL ULET (Utility, Earning and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
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<![CDATA[The aims of this research is to find out and know the financial condition of PT Pembangunan Jaya Papua. This research is a qualitative descriptive research. The data used are primary data in the form of interviews and secondary data in the form of financial statements of PT Pembangunan Jaya Papua. Data collection techniques in this study are through interviews, documentation and literature studies. To find out the financial condition of PT Pembangunan Jaya Papua, it is used a profitability ratio consisting of gross profit margin, net profit margin, ROE, and ROI. The results of this research indicate that (1) the gross profit margin of PT Pembangunan Jaya Papua for two years has not changed, namely by 46%. This ratio is considered good because it is greater than the industry average of 30%. (2) The net profit margin of PT Developera Jaya Papua for two years has not changed, namely by 14%. This ratio is considered unfavorable because it is below the industry average of 20%. (3) PT Pembangunan Jaya Papua's return on equity decreased from 42% in 2014 to 39% in 2015. This ratio was considered unfavorable because it experienced a decline from 2014 to 2015 and was below the industry average of 40 %. (4) PT Pembangunan Jaya Papua's return on investment has decreased from 2014 by 33% to 32% in 2015. This ratio is considered good because it is above the industry average of 30%]]>
<![CDATA[ANALISIS KEUANGAN DAN TARIF PAJAK PADA CV HARKAT ABADI TIMIKA ]]>
<![CDATA[Ahmad Riadin]]>;
<![CDATA[Muhammad Sabir]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 2 No 2 (2018): JURNAL ULET (Utility, Earning and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
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<![CDATA[The aims of the research to determine the financial condition of CV Harkat Abadi Timika using liquidity ratios, solvency ratios, and profitability ratios as well as the amount of corporate income tax rates imposed. Data is collected using documentation techniques. In this technique, data is obtained directly from CV Harkat Abadi Timika in the form of financial statements for 2016-2016. To find out the level of liquidity of CV Harkat Abadi Timika is measured using liquidity ratios. Solvency ratio is used to measure the company's ability to pay off its long-term debt. To determine the company's ability to generate profits, profitability ratios are used. The amount of PP 46 tax is obtained from total gross income multiplied by 1%. The results of the analysis show that: (1) CV. Harkat Abadi Timika's liquidity is good because the ratio is above the industry average and has increased. (2) Solvability is good because it has decreased every period. (3) Profitability is classified as good and has increased. This means that there is an increase in the company's ability to generate profits]]>
<![CDATA[ANALISIS MARGINAL REVENUE PRODUKSI TELUR AYAM LOKAL PADA USAHA AYAM PETELUR BAPAK MUSU BUNGA ]]>
<![CDATA[Valensi Eksa]]>;
<![CDATA[Ludia Panggalo]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 2 No 2 (2018): JURNAL ULET (Utility, Earning and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
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<![CDATA[This study aims to calculate the cost of production of chicken eggs in laying chicken farms, Mr. Musu Bunga. This research was conducted on laying hens farmers owned by Mr. Musu Bunga in Irigasi (copy of Petrosea SP 2) in the new Mimika Subdistrict, district of Mimika. Site selection is done intentionally by researchers with the consideration that the farm is a farm that has a sufficient business scale. Before conducting the research, the first researcher surveyed the location by observing at a glance the laying chicken farms and conducting interviews with the farm owner and the field workers. Based on the results of research on this laying chicken farm with the full costing method, the cost of production per egg is Rp1,695]]>
