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<![CDATA[ANALISIS BREAK EVENT POINT (BEP) PADA USAHA BATAKO BAHAR ]]>
<![CDATA[Ahmad Tomu]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 1 No 1 (2017): 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 are: 1) To know the salling (unit and rupiah) must be done by Batako Bahar business to be at a point BEP. 2) To know the salling (unit and rupiah) must be done by Batako Bahar business to achieve profit is planned amount to Rp 540.000.000, - 3) To know the percentage of sold decrease (based on budget) to be at a point BEP. The data collection instrument used in this research are: 1) Documentation, which collecting note obtained from a varies written sources, whether they are from Batako Bahar and also from other business which has relationship with the reserach, documentation is a note which taken in the past such as notes, books and others. 2) Interviews, is a method of collecting the data by question and answer, or communicate directly with people who has related with the problems in the research to get the better data). The results of research show that 1) The minimal sales volume that should be done by Batako Bahar to be at a point BEP amounted to 252.370 units, or Rp 656.162.532; 2) The volume of sales that must be done by Batako Bahar achieve the planned profit during 2015 amount to Rp 540.000.000,- is 966 362 units or Rp 2.512.542.955; 3) the percentage decrease in salling (on a budget) to be at a point BEP is 68%.]]>
<![CDATA[ANALISIS PENGARUH RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP RETURN SAHAM BANK DI BURSA EFEK INDONESIA ]]>
<![CDATA[Daneil Nemba Dambe]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 1 No 1 (2017): 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 study was to examine the effect of liquidity ratio representedbyLoan to Deposit Ratio (LDR), and profitability ratiorepresented by Return on Assets (ROA) on Bank stock returns (Rt) in Indonesia Stock Exchange, simultaneously or partially. This was an associative study using the quantitative approach. Financial statistic data were obtained from Indonesia Bank, ICMD (Indonesian Capital Market Directory) from theperiod of 2011 to 2015. The population consisted of 38 banks and the total sample consisted of 26 banks which wasselected by using purposive sampling. The data were analyzedby using Multiple Regression Analysis with Classical Assumption Test and performed with SPSS Statistics. The hypotheses were tested by using F test, t test, and regression coefficient test (R2adj). The results indicate that liquidity ratio variable represented by loan to deposit ratio (LDR), and profitability ratio represented by Return on Assets (ROA) simultaneously have a no significant effect on stock return. Partially, profitability ratio is the only variable represented by a Return on Assets (ROA), significantlyaffectsbank stock returns.]]>
<![CDATA[ANALISIS BIAYA OPERASIONALKENDARAAN ANGKUTAN BBM PADA PT ARTO LANGGENG REJEKI ]]>
<![CDATA[Yahya Nusa]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 1 No 1 (2017): 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 to be achieved in this research is to know the amount of vehicle operating costs (VOC) was spended by PT Arto Langgeng Rejeki to deliver the fuel. There are several techniques of data analysis used to know the vehicle operating costs at PT Arto Langgeng Sejati are as follows: 1) To calculate the cost of fuel consumption at PT Arto Langgeng Rejeki used the formula: BBBM = KBBMx HBBM; 2) To calculate the cost of oil consumption at PT Arto Langgeng Rejeki used the formula: BO = KOx HO; 3) To calculate the cost of spare parts consumption at PT Arto Langgeng Rejeki used the formula: BP = P x HKB; 4) To calculate the cost of tire consumption at PT Arto Langgeng Rejeki used the formula: B = KB x HB / 1000; 5) To calculate the wage of maintenance workers at PT Arto Langgeng Rejeki used the formula: BU = JP x UTP / 1000. The results of research showed that: 1) The cost of consumption of fuel oil (BBM) on PT Arto Langgeng Rejeki used in the operation of the one unit tank car with capacity for 5.000 liters of Rp 4.127.200; 2) The cost of oil consumption at PT Arto Langgeng Rejeki used in the operation of the one unit tank car with capacity of 5.000 liters of Rp 2.000.000; 3) The cost of spare parts consumption at PT Arto Langgeng Rejeki used in the operation of the one tank car with capacity of 5.000 liters Rp 350.000.000; 4) The cost of tire consumption at PT Arto Langgeng Rejeki used in the operation of hte one unit tank car with capacity of 5.000 liters of Rp 16,500,000; 5) The cost of maitenance workers at PT Arto Langgeng Rejeki to be done to suport operation one unit tank car with capacity 5.000 liter of Rp 2,240,000.]]>
<![CDATA[ANALISIS PRINSIP 5 C’S TERHADAP PEMBERIAN KREDIT PADA PT BANK RAKYAT INDONESIA TBK, CABANG TIMIKA (STUDI KASUS PADA UNIT SIMPANG LIMA SP 2) ]]>
<![CDATA[Ludia Panggalo]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 1 No 1 (2017): 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 are: 1) To know the feasibility of debtor character at PT Bank Rakyat Indonesia, Unit Simpang Lima SP 2; 2) To know the feasibility of debtor capacities; 3) To know the feasibility of capital of the debtor; 4) To know the feasibility collateral (guarantee/collateral) of the debtors; 5) To know the feasibility condition of economy (economic conditions) of the debtor. The researcher used to take two samples being processed filing debtor credit. Data analysis techniques used are as follows: 1) To know the feasibility of the debtor character used table to analyze the character of the debtor; 2) To know the feasibility of capacity (ability) of the debtor used the formula RPC (repayment capacity), namely: RPC = (total revenue minus cost and expenses) x 75%; 3) To know the feasibility of capital of the debtor are used Total Asset to debt ratio; 4) To know the eligibility of collateral (guarantee) of the debtor used the calculation by estimating the sales price guarantee using market value and liquidation value; 5) To know the feasibility condition of economy (economic conditions)of the debtor used the scoring table. The results of research showed that: 1) the feasibility of characters (character/characters) debtor rated by 3 mutation analysis tools that account, BI Checking and checking community. Based on analysis of the character of debtor A and debtor B deserves credit facility. 2) In terms of the capacity of debtor A and B deserves credit for its RPC Rp 3.802.500and Rp1.762.500; 3) The leverage ratio for debtor A and debtor B each 0:04 and 0.0084, financing itself by debtor A and debtor B each 0 and 0; 4) A debtor's total collateral coverage of debtor A and B each 140% and 102,4%; 5) Based on the scoring table, debtor A and debtor B deserves credit. A score value for the debtor A and B each 2, 6 and 4.]]>
<![CDATA[ANALISIS PROFITABILITAS PADA CV SURYA KENCANA DI KABUPATEN MIMIKA ]]>
<![CDATA[Muh. Sabir]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 1 No 1 (2017): 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 know how the level of economic profitability at CV Surya Kencana in Mimika regency. Data analysis methods are used by the ratio protabilitas companies based on financial report, both the balance sheet and profit and loss list. Data analysis methods are used by the writer to help solve problems in this paper are as follows: 1) Gross Profit Margin is the ratio of sales minus by sold cost price or the ratio between gross profit with sold. This rasio is useful to know the company's gross profit from any items sold; 2.Net profit Margin is the level of profi/net sales income derived from the business after deducting all expenses and income taxes; 3) ROA (Return On Assets) is the ratio of net profit after tax to assess the extent of the rate of return on assets owned by the company. The results this research showed that: 1) The performance of the company based on the analysis of its protability based on Gross Profit Margin after the last 3 years, from 2010 to 2012 has decrease. The decrease that occurred in Gross Profit Margin is due to differences in the acquisition of the sales and elements that is associated with the sold cost price, such as the base supply, purchasing, and last supply so that the company's activities has decreased from year to year, due to higher operating costs. 2) Similarly, the company's net profit margin has decreased over the years, due to rising costs operasinoal.General financial performance of companies based on ratio analysis its protability for 3 years (2010-2012) has not completely efficient is due to its protability levels decreased during three years.]]>
<![CDATA[ANALISIS PENGARUH BIAYA KONSTRUKSI TERHADAP PROFITABILITAS PT TURANGGA PUTRA TIMIKA ]]>
<![CDATA[Diah Anggrany Savitry]]>;
<![CDATA[Nely Salupadang]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 3 No 1 (2019): 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 effect of construction costs on profitability ratios of (Gross Profit Margin) of PT Turangga Putra Timika. The researcher used the associative approach method which aims to determine the effect of material costs and construction costs on the profitability of the company. The instrument of data collection is documentation in the form of the 2013-2015 income statement prepared per quarter. Data analysis instruments use profitability ratios namely Gross Profit Margin and multiple linear regression analysis. The results show that material costs have a significant negative effect on profitability (Gross Profit Margin) while labor costs have a significant positive effect on profitability (Gross Profit Margin).]]>
<![CDATA[ANALISIS PENGGUNAANACTIVITY BASED COSTING(ABC) UNTUK MENENTUKAN HARGA POKOK PRODUK DAN HARGA JUAL PADA KEDAI ROTI MAROS TIMIKA ]]>
<![CDATA[Murnitasari .]]>;
<![CDATA[Ahmad Tomu]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 3 No 1 (2019): 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 cost of products using the activity based costing method and to find out the selling price of the product on the basis of determining the cost of production using the activity based costing method at the Maros Bakery. The method used in this research is descriptive analysis method. The analytical tool used was calculating the cost of production and calculating the selling price. From the results of the study it can be concluded that the cost of production and selling prices use a higher activity based costing method other than the original flavored bread product. This is because the burden of overhead on each product is charged to several cost drivers so that this method is able to allocate activity costs to each product precisely based on the consumption of each activity.]]>
<![CDATA[ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PT BNI PERSERO TBK ]]>
<![CDATA[Rahmat Arapi]]>;
<![CDATA[Daniel Nemba Dambe]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 3 No 1 (2019): 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 how much the influence the market performance directly on BBNI stock prices and the influence through purchasing decisions. Market performance in this case is represented by market value ratios, including Earning Per Share, Price Earning Ratio and Price Book Value. The study used a descriptive and associative approach. Descriptive approach to know the condition of BBNI's financial performance using market value ratios. While the associative approach to determine the effect of financial performance on stock prices through purchasing decisions using path analysis. Data collection is done by documentation and literature study techniques. The results showed that EPS directly or indirectly had a significant effect on BBNI stock prices. PER directly or indirectly has an effect but not significantly on BBNI stock prices. PBV directly or indirectly has an effect but not significantly on BBNI stock prices.]]>
<![CDATA[ANALISIS POTENSI PENDAPATAN USAHA KARAKA DAN IKAN DI KABUPATEN MIMIKA ]]>
<![CDATA[Riski Ali]]>;
<![CDATA[Tharsisius Pabendon]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 3 No 1 (2019): 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 value of income potential in crab and fish businesses in Mimika Regency. The research method used is descriptive and comparative research methods. In this study the data collection methods used were observation methods, questionnaire methods, documentation methods and library methods. To find out the differences in the potential income of crab and fish, the data analysis instrument used is profitability ratio analysis and different test. The results of this study indicate that the net profit margin of the average business is 3.01% / month while the net profit margin of the average fish business is 12.25% / month. There is a difference in the average net profit margin between the business and the fish business where the net profit margin of the average business is lower than the net profit margin of the average fish business per month.]]>
<![CDATA[ANALISISPENGARUH ARUS KAS OPERASI DAN ARUS KAS INVESTASI TERHADAP PROFITABILITAS PERUSAHAANPADA PT MULTI SUKSES ]]>
<![CDATA[Tuti Fitriani]]>;
<![CDATA[Abu Bakar]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 3 No 1 (2019): 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 effect of cash flow from operating activities and cash flows on investment activities on the profitability of the company in PT Multi Sukses. In this study the cash flow of operating activities is represented by the cash flow liquidity ratio, and the cash flow of investment activities is represented by the cash flow investment ratio. The researcher uses an associative approach, where the associative approach aims to determine the effect of operating cash flows and investment cash flows on the profitability of the company. Data collection is done by documentation and library engineering techniques. The results showed that the operating cash flow diproxy of cash flow liquidity ratios had a significant effect on the profitability of the company while the investment cash flow proxy from the cash flow investment ratio had no significant effect on the profitability of the company.]]>
