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<![CDATA[ANALISIS RASIO AKTIVITAS DAN PROFITABILITAS UNTUK MENGUKUR KINERJA KEUANGAN PADA PT UNO SAYAP SEMESTA ]]>
<![CDATA[Siti Hadija]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 1 No 2 (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[This study aims to determine the financial performance of PT Uno Wings of the Universe in terms of activity ratios and profitability ratios. The object of this research is the financial statements of PT Uno Saya Semesta period 2013-2015. Research data obtained through documentation and interview. Data analysis method used is descriptive analysis by using Trend Analysis to analyze the development of financial performance year 2013-2015 in terms of activity ratio and profitability. The results showed that the financial performance of PT Uno Wingap Semesta is viewed from the ratio of activity and profitability ratio is quite good in the period 2013 to 2014 period, but in the period 2015 the value of the ratio has decreased significantly so it can be said that the company's performance is not good in capital and asset utilization. The achievement of a declining ratio in the 2015 period is due to the improper use of receivables or receivables arising not for sales activities. Based on these results it is suggested to the management of PT Uno Wingap Semesta 1) Expected to improve the company's ability in obtaining net profit and utilize the capital and assets owned in generating profits. 2) It is expected that the assets of the company to be used for the needs of the owner outside the company's operations, should be analyzed first what impact will be generated from the use of these assets.]]>
<![CDATA[ANALISIS PERHITUNGAN, PEMOTONGAN DAN PEMAHAMAN TENTANG PPH PASAL 21 KARYAWAN PT KUALA PELABUHAN INDONESIA DEPT LOGISTIC OPERATION SUPPORT ]]>
<![CDATA[Yahya Nusa]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 1 No 2 (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[This study aims to determine the Calculation and Withholding of Income Tax Article 21 Employees of PT Kuala Pelabuhan Indonesia DePT Logistic Operation Support whether it is in accordance with applicable tax laws and regulations and to understand understanding of Employees PT Kuala Pelabuhan Indonesia DePT Logistic Operation Support on Calculation and Withholding Income Tax Article 21 each month. From this research, the data obtained is to compare the calculation of Income Tax Article 21 in accordance with the laws and the applicable tax laws with the salary slip received by the employees every month. As well as conducting interviews directly and filling out questionnaires by employees of PT Kuala Pelabuhan Indonesia DePT Logistic Operation Support by taking 50 employees as a sample to know whether the recipient employees whose monthly deductions pph Article 21 understand the mechanism of calculation and cutting pph Article 21 by the employer. The result of research shows that PT Kuala Pelabuhan Indonesia DePT Logistic Operation Support has conducted the calculation and withholding mechanism of Article 21 of the employee in compliance with applicable tax laws and regulations, but the mechanism of calculation and withholding of Article 21 tax is not understood by most employees PT Kuala Pelabuhan Indonesia DePT Logistic Operation Support.]]>
<![CDATA[ANALISIS PENILAIAN TINGKAT KESEHATAN PERBANKAN BUMN DAN BUSN YANG TERDAFTAR DI BEI DENGAN MENGGUNAKAN METODE CAMEL PERIODE 2014-2017 ]]>
<![CDATA[Adinda Putri Mayangsari]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 3 No 2 (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 assess the soundness of the banking industry, namely state-owned commercial banks (BUMN) and national private commercial banks (BUSN), which include assessments of capital, asset quality, management, profitability and liquidity. This research used descriptive method. The research sample taken from 4 banking companies consisting of 2 state-owned banks and 2 BUSN banks listed on the Indonesia Stock Exchange in the 2014-2017 period. Data was collected by literature review and documentation techniques. Data analysis using the CAMEL method consisting of 5 components, namely capital aspects using CAR (Capital Adequecy Ratio) ratio, earning asset quality aspects using KAP ratio (Earning Asset Quality), Management aspects using NPM (Net Profit Margin) ratio, Profitability aspect using the ROA (Return On Assets) ratio and BOPO (Operating Expenses to Operating Income), and the liquidity aspect using the LDR (Loan to Deposit Ratio) ratio. The results showed that state-owned banks (BRI and Bank Mandiri) received healthy titles during the study period (2014-2017). Meanwhile BUSN banks as well as BCA received a healthy rating every year during the study period. While CIMB Niaga Bank . received a healthy rating in 2014 and 2017, but in 20115-2016 it only received a fairly healthy rating.]]>
<![CDATA[ANALISIS PENENTUAN JUMLAH PERSEDIAAN KAS OPTIMAL DENGAN MODEL MILLER-ORR PADA PT MULTI SUKSES ]]>
<![CDATA[Alfriyanti CH Tonapa]]>;
<![CDATA[Ahmad Tomu]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 3 No 2 (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 optimal amount of cash that PT Multi Sukses must have based on the Miller-Orr Model. Data analyzed using descriptive methods, to describe a situation or problem based on facts and data obtained and collected in this study. Data collected by observation and literature review. To answer the research problem, analysis of variance and optimal value of cash are used Mille-Orr model. The results showed the cash condition at PT Multi Sukses was classified as unfavorable, because the cash withdrawal by the owner of the company was too large which impact to the insufficient of cash availability to meet the company's short-term obligations. PT Multi Sukses's cash position in 2013 exceeded the cash limit set by the company at Rp 10,000,000.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAJIAN LAPORAN KEUANGAN PADA SATUAN KERJA PERANGKAT DAERAH PEMERINTAH KABUPATEN MALUKU TENGGARA ]]>
<![CDATA[Fransiskus Dempo Renwarin]]>;
<![CDATA[Maxion Sumtaky]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 3 No 2 (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 analyze the effect of Human Resources Capacity, Government Control, Utilization of Information Technology, and Regional Financial Supervision on the Timeliness of Financial Statement Presentation at the regency working unit of the Southeast Maluku Regency.. Descriptive analysis occupied to describe the formulation of the first and second problems (Sugiyono, 2010).This study also as a verification , which is used to test the allegations about the relationship between the variables of the problem being studied. Data collection using questionnaires, interviews and documentation. Data analysis instrument used multiple linear regression analysis. The results showed that the capacity of HR, Government Internal Control, and regency financial oversight did not significantly influence the Timeliness of Financial Statement Presentation in the Southeast Maluku Regency SKPD. Meanwhile, the Utilization of Information Technology has a significant effect on the Timeliness of the Presentation of Financial Statements in the SKPD of Southeast Maluku Regency.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN BERDASARKAN METODE ECONOMIC VALUE ADDED PADA KOPERASI PRIMER KEPOLISIAN RESORT KOTA MOJOKERTO ]]>
<![CDATA[Iskharimah .]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 3 No 2 (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 research aims to determine the financial performance based on Economic Value Added in showing real SHU changes in the Mojokerto City Police Primary Cooperative, and to know the financial performance based on Economic Value Added in creating added value in the Mojokerto City Primary Police Cooperative. The research method used descriptive research through quantitative research. Data was collected by literature review and field research through interviews, observations and documentation. Research problem analyzed using Economic Value Added (EVA) analysis. The results showed that there was a realization of revenue that was not in accordance with the plan. Therefore the impact on the achievement of the SHU Cooperative was not optimal. In addition, the calculation of financial statements using the Economic Value Added (EVA) analysis of financial statements of Mojokerto City Police Primary Cooperatives in shows that in the period 2011-2013 the Mojokerto City Primary Police Cooperatives have not be able to create economic added value for members of the cooperatives, creditors as well as other interested parties.]]>
<![CDATA[ANALISIS REVALUASI AKTIVA TETAP DAN KAITANNYA DENGAN PAJAK PENGHASILAN BADAN TERHUTANG PADA PT UNO RITEL PAPUA ]]>
<![CDATA[Siti Roimah]]>;
<![CDATA[Daniel Nemba Dambe]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 3 No 2 (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 book value of assets after revaluation and, determine the amount of tax burden that arised after revaluation. The method used in this research is descriptive which is to examine the description of the condition of the fixed assets value of PT Uno Retail Papua. Data was collected by interview , documentation and literature review. The data analysis instruments used by calculating the difference between the fair value of fixed assets and depreciation expense after revaluation and calculate the difference between the fair value of the revaluation results as well as the book value before revaluation. For the excess of the valuation results will be subject to a Final Income Tax of 10%. The results show that the book value of fixed assets after revaluation of 3.7% compared to the book value of the previous fixed assets (ini belum final). b) The amount of income tax expense incurred when conducting a revaluation is 41.5% greater than when not conducting a revaluation.]]>
<![CDATA[PENGARUH RASIO KEUANGAN TERHADAP LABA PT BANK RAKYAT INDONESIA TBK ]]>
<![CDATA[Longginus Gelatan]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 4 No 1 (2020): 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 purpose of this study is to analyze the effect of CAR, NIM, LDR and BOPO on PT Bank Rakyat Indonesia Tbk's profit. This research is an associative research analyzed with multiple linear regression analysis. The data used is the data of financial ratios and profit for the period 2003 to 2019. The results showed that there was a significant effect between CAR on profit with the direction of positive influence, which means that if there was an increase in CAR, BRI's profits would increase. There is a significant influence between NIM on profit with negative influence direction, which means if there is an increase in NIM, BRI's profit will decrease. There is a significant influence between the LDR on profit with the direction of a positive influence which means that if an LDR increases, BRI's profit will increase. While the influence of BOPO on profit there is no significant effect.]]>
<![CDATA[SURVEI TINGKAT PENGETAHUAN PASAR MODAL PADA MASYARAKAT PERGURUAN TINGGI DI KOTA BANJARMASIN ]]>
<![CDATA[Rofinus Leki]]>;
<![CDATA[Firda Rosita]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 4 No 1 (2020): 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 Survey Financial Services Authority2016 that capital market literacy in Indonesia is still low when compared to banking and other financial institutions. The purpose of this research is to examine the level of knowledge of the community of Higher Education in the Banjarmasin city about capital market literacy. This research was conducted by survey method by distributing questionnaires to 210 people of the Higher Education community consisting of lecturers, administrative staff, and students. The results of the study revealed that the community of Higher Education in the Banjarmasin city had a level of knowledge in the category of literate sufficent towards the Capital Market and Financial Institutions related to the Capital Market. Therefore, the Indonesia Stock Exchange together with securities companies should increase the intensity of technical and fundamental analysis training programs in order to improve the skills of tertiary institutions in utilizing the capital market.]]>
<![CDATA[ANALISIS AKUNTANSI ASET TETAP BIOLOGIS PADA KELOMPOK TANI TERNAK MAJU BERSAMA LANDASAN ULIN ]]>
<![CDATA[Suzi Suzana]]>;
<![CDATA[Tina Lestari]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 4 No 1 (2020): 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 conduct an accounting analysis of biological fixed assets in the Farmers Advanced Farmers Group which conducts biological asset recording activities without setting the acquisition price as a basis for measurement, because it is based on the consideration that it is more measurable when using estimates of applicable market prices. This research belongs to applied research with data analysis techniques carried out with qualitative analysis. The data that is processed becomes valuable information for Farmers groups related to the Treatment of Biological Fixed Assets in Determining Fair Value. Research Results Show that the Advanced Farmers Group carried out recording activities of biological assets without setting the acquisition price as a basis for measurement, because they considered the use of estimated market prices more measurable.]]>
