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<![CDATA[ANALISIS LAPORAN KEUANGAN MENGGUNAKAN RASIO KEUANGAN DAN COMMON SIZE UNTUK MENILAI KINERJA KEUANGAN PT BANK AMAR INDONESIA ]]>
<![CDATA[Hotma Tua Sihombing, Elsa Monica]]>;
<![CDATA[Nurlinda]]>
<![CDATA[ Jurnal Budgeting Vol. 5 No. 2 (2024): Edisi November ]]>
Publisher : <![CDATA[Politeknik Negeri Medan ]]>
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<![CDATA[This final report is entitled Financial Statement Analysis Using Financial Ratios and Common Size to Assess the Financial Performance of PT Bank Amar Indonesia (2019-2022 Period). This final report aims to determine the financial performance of PT Bank Amar Indonesia. The source used is secondary data with documentation data collection. Documentation in the form of financial statements. Data processing uses formulas and describes the results. The results show that the Financial Ratio and Common Size formulas can assess the financial performance of PT Bank Amar Indonesia (2019-2022 period). Financial performance of PT Bank Amar Indonesia (Period 2019- 2022) is declared fluctuating.]]>
<![CDATA[PENERAPAN ALTMAN Z-SCORE MODIFIKASI DALAM MEMPREDIKSI KEBANGKRUTAN PT MATAHARI DEPARTMENT STORE TBK ]]>
<![CDATA[Adita Sari, Putri]]>;
<![CDATA[Nurlinda]]>
<![CDATA[ Jurnal Budgeting Vol. 5 No. 2 (2024): Edisi November ]]>
Publisher : <![CDATA[Politeknik Negeri Medan ]]>
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<![CDATA[Bankruptcy PT Matahari Department Store Tbk for the period of 2018-2022”.The purpose of this final report is to determine the prediction of bankruptcy at PT Matahari Department Store Tbk for the 2018-2022 period using the Altman Z-Score method. The population of this final report is the financial statements of PT Matahari Department Store Tbk and the sample of this final report is the financial statements of PT Matahari Department Store Tbk for the period 2018-2022. The type of data used is quantitative data and the data source used is secondary data. Data collection techniques use documentation from financial statements published through www.matahari.com website. Data processing techniques using the Altman Z-Score Modification formula with descriptive statistics analysis techniques. Based on the results of data processing, the Z-Score result in 2018 was 6,498; in 2019 it was 6.8738; the year 2020 was -0.1909; in 2021 it was 3.4049; Year 2022 is 3.4933. Based on data analysis, it can be concluded that PT Matahari Department Store Tbk for the 2018, 2019, 2021, and 2022 periods is included in the safe zone because the standard assessment indicator is Z > 2.6, while in 2020 it is included in the dangerous zone indicator because the Z-Score value is at Z < 1.1.]]>
<![CDATA[ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN BERDASARKAN RASIO PROFITABILITAS DAN RASIO SOLVABILITAS PADA PT INDOFOOD SUKSES MAKMUR TBK ]]>
<![CDATA[Lubis, Nesa Lestari]]>
<![CDATA[ Jurnal Budgeting Vol. 5 No. 1 (2024): Edisi Mei ]]>
Publisher : <![CDATA[Politeknik Negeri Medan ]]>
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<![CDATA[This study is entitled Analysis of Financial Statements in Measuring Financial Performance Based on Profitability Ratios and Solvency Ratios at PT Indofood Sukses Makmur Tbk for the 2019-2023 Period. This study aims to determine the financial performance of PT Indofood Sukses Makmur Tbk as measured using the Profitability Ratio (return on assets), (return on equity), (net profit margin), and Solvency Ratio (debt to asset ratio), (debt to equity ratio). The data used in this study are the financial statements of PT Indofood Sukses Makmur Tbk for 2019-2023. The data analysis method in this research is descriptive statistics. The data type used is secondary data and the data collection technique used is documentation. The results showed that financial performance based on profitability and solvency ratios was not good. This can be seen from the calculation results which show that the profitability ratio and solvency ratio are below the industry average standard. This is because the company is less able to optimize the resources owned by the company]]>
<![CDATA[PENGARUH DEBT TO EQUITY RATIO (DER), EARNING PER SHARE (EPS), DAN RETURN ON ASSET (ROA) TERHADAP HARGA SAHAM PT BANK CENTRAL ASIA TBK ]]>
<![CDATA[Riva Miranda Putri]]>;
<![CDATA[Asmalidar]]>
<![CDATA[ Jurnal Budgeting Vol. 5 No. 1 (2024): Edisi Mei ]]>
Publisher : <![CDATA[Politeknik Negeri Medan ]]>
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<![CDATA[This research is entitled the effect of Debt to Equity Ratio (DER), Earning Per Share (EPS), and Return On Assets (ROA) on the stock price of PT Bank Central Asia Tbk for the 2019-2023 period. The aim of this research is to find out whether these variables have an effect on stock price. The data used is secondary data obtained from financial reports of PT Bank Central Asia Tbk for 2019-2023. This research uses quantitative methods by carrying out several data processes, namely multiple linear abalysis tests, coefficient of determination, t test, and f test. The result obtained state that Debt to Equity Ratio (DER), Earning Per Share (EPS), and Return On Assets (ROA) do not significantly influence stock price either partially or simultaneously.]]>
<![CDATA[PENGARUH PENGGUNAAN BRAND AMBASSADOR IDOL K-POP (EXO) TERHADAP KEPUTUSAN PEMBELIAN PRODUK SCARLETT WHITENING ]]>
<![CDATA[Wicaksana, Julio]]>;
<![CDATA[Asmalidar]]>
<![CDATA[ Jurnal Budgeting Vol. 5 No. 2 (2024): Edisi November ]]>
Publisher : <![CDATA[Politeknik Negeri Medan ]]>
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<![CDATA[This research aims to determine the influence of using the K-Pop Idol (EXO) brand ambassador on purchasing decisions for Scarlett Whitening products. The type of data in this research is quantitative data using a Likert scale. The data collection technique used a questionnaire distributed to 86 finance and banking students majoring in accounting at Medan State Polytechnic who had used Scarlett products. The data analysis technique uses hypothesis testing, correlation coefficient, coefficient of determination, and simple linear regression analysis, which was processed with the help of SPSS 27. This research found that using EXO as a brand ambassador positively impacted purchasing decisions for Scarlett Whitening products, with an influence of 15.5%. The remaining 84.5% is explained by other variables not studied. The results of the simple linear regression analysis show that every time a brand ambassador experiences an increase of 1%, purchasing decisions will also increase by 0.254.]]>
<![CDATA[PROSEDUR PEMBERIAN KREDIT PEMILIKAN RUMAH (KPR) DI PT BANK TABUNGAN NEGARA (PERSERO) TBK KANTOR CABANG PEMBANTU MEDAN JOHOR ]]>
<![CDATA[Gunawan, Sarah Angelica]]>;
<![CDATA[Asmalidar]]>
<![CDATA[ Jurnal Budgeting Vol. 5 No. 2 (2024): Edisi November ]]>
Publisher : <![CDATA[Politeknik Negeri Medan ]]>
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<![CDATA[This research is entitled "Procedure for Providing Home Ownership Credit (KPR) at PT Bank Tabungan Negara (Persero) Tbk Medan Johor Sub-Branch Office." The aim of this research is to find out the procedure for granting subsidized home ownership credit and to find out whether the procedure for granting Home Ownership Credit (KPR) at PT Bank Tabungan Negara (Persero) Tbk Medan Johor Sub-Branch Office is in accordance with Kasmir theory (2014). Data collection techniques were carried out by interviews. The data processing method used is a descriptive method which is then compared with existing theory. The research results show that the procedure for granting Home Ownership Credit at PT Bank Tabungan Negara (Persero) Tbk Medan Johor Sub-Branch Office is not in accordance with the Kasmir theory.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN DENGAN METODE CASH VALUE ADDED (CVA) PADA PT BANK PERMATA TBK ]]>
<![CDATA[Kaban, Dita Carolina Br]]>;
<![CDATA[Nurlinda]]>
<![CDATA[ Jurnal Budgeting Vol. 4 No. 2 (2023): Edisi November ]]>
Publisher : <![CDATA[Politeknik Negeri Medan ]]>
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<![CDATA[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]]>
<![CDATA[ANALISIS PENERAPAN CORPORATE SOCIAL RESPOSIBILTY DITINJAU DARI PERSPEKTIF AKUNTANSI PERTANGGUNG JAWABAN : (Studi Kasus Pada PDAM Tirtanadi dan PT Perkebunan Nusantara IV) ]]>
<![CDATA[Laoli, Yulifati]]>
<![CDATA[ Jurnal Budgeting Vol. 1 No. 2 (2020): Edisi November ]]>
Publisher : <![CDATA[Politeknik Negeri Medan ]]>
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<![CDATA[Penelitian ini menganalisis pelaksanaan Corporate Social Responsibility (CSR) dari perspektif akuntansi akuntabilitas, dengan studi kasus pada PDAM Tirtanadi dan PT Perkebunan Nusantara IV. CSR, sebagaimana diamanatkan oleh undang-undang Indonesia seperti UU No. 40 Tahun 2007 dan Peraturan Pemerintah No. 47 Tahun 2012, mengharuskan perusahaan untuk berkontribusi terhadap tanggung jawab sosial dan lingkungan secara terstruktur. Studi ini mengkaji sejauh mana perusahaan-perusahaan ini memenuhi kewajiban CSR mereka, mengidentifikasi bidang-bidang seperti tanggung jawab sosial terhadap lingkungan, karyawan, dan pelanggan. Temuan ini menunjukkan kepatuhan dan kesenjangan dalam praktik CSR, khususnya di wilayah di mana upaya CSR bersifat sukarela dan bukan diatur. Penelitian ini mengungkap dampak penerapan CSR yang tidak terstruktur dan memberikan rekomendasi untuk menyelaraskan praktik perusahaan dengan harapan hukum untuk mencapai bisnis berkelanjutan dan kesejahteraan masyarakat.]]>
<![CDATA[ANALISIS STRATEGI SEGMENTATION, TARGETING, POSITIONING PADA PT HASANAH BUBUK SENTOSA ]]>
<![CDATA[Ariani, Rahma]]>
<![CDATA[ Jurnal Budgeting Vol. 4 No. 2 (2023): Edisi November ]]>
Publisher : <![CDATA[Politeknik Negeri Medan ]]>
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<![CDATA[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.]]>
<![CDATA[PENGARUH NPF DAN FDR TERHADAP PROFITABILITAS (ROA) PADA UUS PT BANK SUMUT ]]>
<![CDATA[Andhari, Diah Sepni]]>;
<![CDATA[AK, Marlya Fatira]]>;
<![CDATA[Kholil, Ahmad]]>
<![CDATA[ Jurnal Budgeting Vol. 4 No. 2 (2023): Edisi November ]]>
Publisher : <![CDATA[Politeknik Negeri Medan ]]>
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<![CDATA[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.]]>
