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Jurnal Budgeting
Published by Politeknik Negeri Medan
ISSN : -     EISSN : 27766721     DOI : 10.51510/budgeting
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences
Jurnal Budgeting is an electronic scientific journal that is published online every six months. This journal aims to improve the quality of science and channel the interest in sharing and disseminating knowledge to scholars, students, practitioners, and observers of science in the field of Business. management and accounting. Budgeting journals accept study results and research articles that have not been published in other media. is published every six months every May and November by the Department of Accounting in collaboration with Pusat Penelitian dan Pengabdian Masyarakat (P3M) of Politeknik Negeri Medan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 4 No. 2 (2023): Edisi November" : 5 Documents clear
ANALISIS PROSEDUR PEMBERIAN KREDIT PADA PT PERMODALAN NASIONAL MADANI (PNM) ULAMM (UNIT LAYANAN MODAL MIKRO) PULO BRAYAN MEDAN Sunarto, Hawa Aplinda; Asmalidar
Jurnal Budgeting Vol. 4 No. 2 (2023): Edisi November
Publisher : Politeknik Negeri Medan

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Abstract

This final report is about "Analysis of Credit Provisioning Procedures at PT Permodalalan Nasional Madani (PNM) ULaMM (Unit Layanan Modal Mikro) Pulo Brayan Medan. The purpose of this study was to determine the procedure for granting credit at PT Permodalan Nasional Madani (PNM) ULaMM (Unit Layanan Modal Mikro) Pulo Brayan Medan. Methods of data collection by interviews, observation and literature study. Then the data is compared with the existing theory. The results of this study indicate that the procedure for granting credit at PT Permodalan Nasional Madani (PNM) Micro Capital Service Unit (ULaMM) Pulo Brayan Medan consists of 15 stages, namely submission of documents, investigation of loan documents, 1st interview, on the spot, track checking, bi checking, taking photos of activities and place of business, place of guarantee and customer's residence, entering the results of interviews with customers into proposals, reviewing with committees, 2nd interview, 3rd interview, credit decision, signing of credit agreement, realization of credit, and channeling or withdrawing funds, while the procedure for extending credit according to theory only consists of 9 stages.
ANALISIS KINERJA KEUANGAN DENGAN METODE CASH VALUE ADDED (CVA) PADA PT BANK PERMATA TBK Kaban, Dita Carolina Br; Nurlinda
Jurnal Budgeting Vol. 4 No. 2 (2023): Edisi November
Publisher : Politeknik Negeri Medan

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This research is entitled "Financial Performance Analysis Using the Cash Value Added (CVA) Method at PT Bank Permata Tbk for the 2018-2022 Period". The aim of this research is to analyze the financial performance of PT Bank Permata Tbk by reviewing financial reports using the Cash Value Added (CVA) method. The data used in this research is secondary data obtained with technical documentation via the PT Bank Permata Tbk website. The population of this research is the financial statements of PT Bank Permata Tbk. The sample for this research is the financial position report, profit and loss report and cash flow report for the 2018-2022 period. The data analysis technique used is descriptive statistical analysis. Data processing technique using the Cash Value Added (CVA) method. The research results show positive numbers, which means the company is able to produce good financial performance for PT Bank Permata Tbk
ANALISIS STRATEGI SEGMENTATION, TARGETING, POSITIONING PADA PT HASANAH BUBUK SENTOSA Ariani, Rahma
Jurnal Budgeting Vol. 4 No. 2 (2023): Edisi November
Publisher : Politeknik Negeri Medan

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Abstract

This study was conducted to determine the effect of Cash Turnover and Receivables Turnover on Return On Assets (ROA) in Food And Beverage Companies Listed on the Indonesia Stock Exchange for the 2015-2017 Period. In this study, researchers used data on the financial statements of companies listed on the Indonesia Stock Exchange which were then analysed using SPSS 22.0. The test results show that cash turnover and accounts receivable turnover have a significant positive effect on Return On Assets (ROA) and there is a simultaneous influence between cash turnover and accounts receivable turnover on Return On Assets (ROA) with an R Square value of 0.461. This shows that the percentage of the effect of cash turnover and accounts receivable turnover on Return On Assets (ROA) simultaneously is 46.1%. While the remaining 53.9% is influenced by other variables outside of the variables of this study.
PENGARUH NPF DAN FDR TERHADAP PROFITABILITAS (ROA) PADA UUS PT BANK SUMUT Andhari, Diah Sepni; AK, Marlya Fatira; Kholil, Ahmad
Jurnal Budgeting Vol. 4 No. 2 (2023): Edisi November
Publisher : Politeknik Negeri Medan

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This study is about "The Effect of NPF and FDR on Profitability (ROA) at the Sharia Business Unit (UUS) of PT Bank Sumut for the Period January 2015-December 2019". The purpose of this study is to determine the percentage of the influence of NPF and FDR partially and simultaneously on Profitability (ROA) at the Sharia Business Unit (UUS) of PT Bank Sumut for the period January 2015-December 2019. The data source in this study is secondary data, the type of data in this study is quantitative data collected through documentation techniques. Secondary data is obtained through the balance sheet, productive asset reports and monthly performance of UUS PT Bank Sumut. The sample in this study was 60 (n = 60). The data analysis used is multiple linear regression analysis, simultaneous significance test (F statistical test), partial test (t statistical test) with a significance level of 5% (α = 0.05), correlation coefficient and determination test processed with the help of the SPSS Version 24 application. The results of this study indicate that the Effect of Partial Non-Performing Financing on Profitability (Return On Asset) of UUS PT Bank Sumut for the period January 2015-December 2019 is negative with a weak and significant correlation. The Effect of Partial Finance To Deposit Ratio on Profitability (Return On Asset) of UUS PT Bank Sumut for the period January 2015-December 2019 shows a negative relationship with a moderate and significant correlation. Non Performing Financing (NPF) and Finance To Deposit Ratio (FDR) simultaneously have a moderate and significant positive effect on the Profitability (Return On Assets) of UUS PT Bank Sumut for the period January 2015-December 2019. The ability of the NPF and FDR variables to influence the variation in the increase and decrease of ROA at UUS PT Bank Sumut is 33.1%, while the remaining 66.9% is influenced by other variables not examined in this study.
ANALISIS KEBANGKRUTAN ALTMAN Z-SCORE MODIFIKASI PT BLUE BIRD TBK Waldani, Anggi Jumiafitri; Aulia, Putri; Nurlinda
Jurnal Budgeting Vol. 4 No. 2 (2023): Edisi November
Publisher : Politeknik Negeri Medan

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Abstract

This study aims to analyze the financial condition of the Blue Bird Tbk company for 2018 - 2022 using the Altman Z-Score Bankruptcy Prediction Analysis with a modified formula. The data analyzed is secondary data in the form of company financial report data for 2018 - 2022. The type of research used is descriptive research with a quantitative approach and documentation data collection. The research results show that in the Modified Altman Z-Score, PT Blue Bird Tbk for 2018 - 2022 is predicted to be Non Financial Distress, this indicates that there are no financial difficulties faced by the company.

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