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Jurnal Administrasi Terapan
Published by Politeknik Negeri Ambon
ISSN : -     EISSN : 29643619     DOI : https://doi.org/10.31959/jat
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Administrasi Terapan Jurnal Administrasi Terapan adalah Jurnal yang memberikan informasi ilmiah tentang perkembangan ilmu pengetahuan dan teknologi bidang Administrasi, Perkantoran, Kearsipan, Manajemen Pemasaran, Manajemen Keuangan, Selling, Akuntansi, ecommerce dan komputer Jurnal Administrasi Terapan diterbitkan sebanyak dua kali dalam setahun, yaitu di bulan Maret dan bulan September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Pemasaran
Articles 230 Documents
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Pengaruh Motivasi Terhadap Kinerja Pegawai Sekretariat Daerah Provinsi Maluku Prisilya Patty; Jean Rosalina Asthenu; Vera Paulin Kay; Vascolino Pattipeilohy
Jurnal Administrasi Terapan Vol. 5 No. 2 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i2.3920

Abstract

A preliminary survey at the General Bureau of the Maluku Provincial Secretariat indicated motivational issues affecting employee performance. This study aims to determine how motivation affects employee performance at the General Bureau of the Maluku Provincial Secretariat.The analytical methods used in this study were quantitative analysis and simple linear regression. Descriptive analysis showed that motivation at the General Bureau of the Maluku Provincial Secretariat had an average score of 3.55, which is interpreted as good, while employee performance had an average score of 3.59, which is interpreted as good. The regression analysis results indicate that motivation has a positive effect on employee performance at the General Bureau of the Maluku Provincial Secretariat.Based on these results, it can be concluded that poor motivation will lead to decreased employee performance. To address this, the General Bureau of the Maluku Provincial Secretariat can strive to ensure that leaders are able to provide adequate supervision and technical skills appropriate to their positions, as well as to enable employees to work independently without supervision and continually strive to develop their skills while working.Keywords: Motivation, Performance
ANALISIS PENGARUH KUALITAS SPARE PART TERHADAP KEPERCAYAAN KONSUMEN PADA PT BOSOWA BERLIAN MOTOR KOTA KUPANG Rey Rivalda Rodjo Wadu; David R.E Selan; Marselinda Hege
Jurnal Administrasi Terapan Vol. 5 No. 2 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i2.3921

Abstract

This study aims to analyze the effect of spare part quality on consumer trust at PT Bosowa Berlian Motor Kupang. The research was motivated by the increasing importance of consumer trust in the automotive industry, especially in the provision of high-quality spare parts by authorized dealers. Consumer trust is considered a strategic factor that can influence purchasing decisions and long-term relationships between companies and customers. The study focused on the relationship between spare part quality as the independent variable and consumer trust as the dependent variable. This research employed a quantitative approach using a simple linear regression analysis method. Data were collected through questionnaires distributed to consumers of PT Bosowa Berlian Motor Kupang. The population consisted of customers who had purchased vehicles and spare parts within the last six months, with a sample of 71 respondents selected using purposive sampling. The variables were measured using a Likert scale consisting of indicators related to product quality, durability, product superiority, warranty, and consumer trust. The results showed that the quality of spare parts had a positive and significant effect on consumer trust. Consumers perceived that spare parts with good quality, durability, reliability, and guaranteed authenticity contributed to increasing their confidence in the company. The findings indicate that improving spare part quality can strengthen consumer trust and support the company’s competitiveness in the automotive market. Keywords: spare part quality; consumer trust; automotive industry; product quality; PT Bosowa Berlian Motor Kupang
Financial Performance Analysis Using the CAMEL Method at PT Bank Mandiri (Persero) Tbk for the 2015–2025 Period Ahmad Tasyrik Jumaldi; Ariandi Ramadan; Kurnia Hadhinata; Raka Akhmad Rizq; Andi Riskiya Putri; Ilham Akbar; Febrian Ananda; Yossinomita Yossinomita
Jurnal Administrasi Terapan Vol. 5 No. 2 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i2.3946

Abstract

This research aims to analyze the financial performance of PT Bank Mandiri (Persero) Tbk for the 2015–2025 period using the CAMEL method, which includes the aspects of Capital, Asset, Management, Earning, and Liquidity. This research is important because banks have a strategic role as financial intermediary institutions, so their soundness needs to be assessed comprehensively, not only from the profit side, but also from the aspects of capital, asset quality, management efficiency, profitability, and liquidity. This research uses a quantitative descriptive approach with secondary data obtained from annual reports, audited financial statements, and the results of Bank Mandiri’s financial ratio processing. The ratios used include CAR for the capital aspect, CEAR for asset quality, NPM for the management aspect, ROA and OEOI for profitability, and LDR for liquidity. The results show that Bank Mandiri’s CAMEL score during the 2015–2025 period was in the range of 87,23 to 93,40, with an average of 90,48. All observation years received a healthy rating. These findings indicate that Bank Mandiri was able to maintain capital adequacy, improve productive asset quality, maintain profitability, and manage liquidity relatively stably despite facing economic pressure, especially during the pandemic period and the economic recovery period. Thus, Bank Mandiri’s financial performance during the research period can be assessed as being in a healthy and sustainable condition. Keywords: Financial Performance, Bank Mandiri, CAR, ROA, OEOI, LDR, NPM, CAMEL
A Comparative Analysis of Financial Resilience in State-Owned Enterprises in the Construction Sector: A Case Study of PT Hutama Karya, PT Adhi Karya, and PT. Waskita Karya (2022-2024) Ramadhan Hibatur Rahman; Desgha Lavia Miranda; Destri Hamidah; Hanasya Putri Hanafi.HS; Novia Ardhana; Karin Angelika Putri; Yossinomita Yossinomita
Jurnal Administrasi Terapan Vol. 5 No. 2 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i2.3947

Abstract

This study aims to compare the financial structures including assets, liabilities, and equity of three major state-owned construction enterprises (SOE) in Indonesia: PT Hutama Karya (Persero), PT Adhi Karya (Persero) Tbk, and PT Waskita Karya (Persero) Tbk, over the 2022-2024 period. The research methodology employs a quantitative descriptive-comparative approach using secondary data in the form of audited consolidated financial statements. The sampling technique used was purposive sampling, while data analysis involved vertical analysis to evaluate the composition of the structure, horizontal analysis to identify year-on-year (YoY) trends, and the calculation of the Debt-to-Equity Ratio (DER). The research findings indicate the dominance of PT Hutama Karya’s assets, which reached Rp196.0 trillion in 2024 with non-current assets accounting for 71.20%, reflecting a long-term investment orientation in the infrastructure sector. Conversely, PT Adhi Karya exhibits significant liquidity vulnerability due to the dominance of short-term liabilities, which reached approximately 79%. PT Waskita Karya experienced substantial equity erosion of 51% in 2024, triggered by accumulated losses of Rp1.23 trillion. In terms of leverage, PT Hutama Karya recorded the lowest Debt-to-Equity Ratio (DER) of 0.42x thanks to support from State Capital Injection (PMN), while PT Adhi Karya and PT Waskita Karya exhibited high financial risk profiles with DERs above the 2.0x threshold. This study concludes that there are significant differences in funding strategies and financial health among the three entities, where government support through the PMN instrument is the key differentiating factor in strengthening the companies’ capital structures. Keywords: Comparative Analysis, State-Owned Construction Enterprises, Debt-to-Equity Ratio (DER), Financial Statements, Financial Structure
Financial Performance Analysis Using the EVA Method at PT Indofood CBP Sukses Makmur Tbk for the 2021-2025 Period Rhaisya Adellia; Almas Zaskia Nurlilahi; Tiara Eka Putri; Aura Septi Safana; Saharani Isabella; Aulia Elvira; Mutiara Zahwa; Yossinomita Yossinomita
Jurnal Administrasi Terapan Vol. 5 No. 2 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i2.3948

Abstract

This study aims to analyze the financial performance of PT Indofood CBP Sukses Makmur Tbk for the 2021-2025 period using the Economic Value Added (EVA) method. This study uses a descriptive quantitative approach with secondary data obtained from the company's annual reports. The analysis was conducted through the calculation of Tax Rate, Net Operating Profit After Tax (NOPAT), Invested Capital, Weighted Average Cost of Capital (WACC), Capital Charge, and EVA. The results show that ICBP's EVA was negative in 2021 by Rp90.3 billion, then positive in 2022 by Rp2,816.1 billion, in 2023 by Rp679.2 billion, in 2024 by Rp2,053.6 billion, and in 2025 by Rp612.4 billion. These findings indicate that ICBP was able to create economic value in four of the five years studied. However, EVA fluctuations indicate that increases in operating profit need to be balanced with capital cost control so that economic value creation can be sustained. Keywords: Financial Performance, Capital Charge, EVA, WACC, ICBP
Analysis of Financial Performance Based on Economic Value Added at PT Ultrajaya Milk Industry & Trading Company Tbk Vinsensius Kenzie Aldo Baswara; Nazwa Yuwandira Putri; Siti Rahmah; Fharda Nur Khasanah; Nabila Ammarah Dani; Ma'isyatur Rodhiyah; Yossinomita Yossinomita
Jurnal Administrasi Terapan Vol. 5 No. 2 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i2.3949

Abstract

This study aims to analyze the financial performance of PT Ultrajaya Milk Industry & Trading Company Tbk using the Economic Value Added (EVA) method during the 2015-2025 period. This study uses a quantitative descriptive approach with secondary data obtained from the company's annual financial statements. The analysis technique was carried out through calculations of the effective tax rate, Net Operating Profit After Tax (NOPAT), Invested Capital, Weighted Average Cost of Capital (WACC), Capital Charge, and Economic Value Added. The results show that all EVA values during the 2015-2025 period were positive. The lowest EVA value occurred in 2015 at 291,705 billion Rupiah , while the highest EVA value occurred in 2025 at 753,870 billion Rupiah . These findings indicate that the company is able to generate operating profit after tax that exceeds the cost of capital used. Thus, PT Ultrajaya Milk Industry & Trading Company Tbk can be assessed as capable of consistently creating economic value added for shareholders during the research period. Keywords: Economic Value Added; Financial Performance; NOPAT; WACC; Capital Charge
Financial Performance Analysis Based on Economic Value Added at PT. Pertamina Hulu Energi Sonia Aprilia; Sandra Adelia; Harmoni Delarossa; Addya Nafisa; Tria Oktavina; Aulia Devita Ramadhan; Faisa Putra; Yossinomita Yossinomita
Jurnal Administrasi Terapan Vol. 5 No. 2 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i2.3950

Abstract

This study aims to analyze the financial performance of PT Pertamina Hulu Energi using the Economic Value Added (EVA) method during the 2020-2024 period. This study uses a quantitative descriptive approach with secondary data obtained from the company's annual reports and the corrected EVA calculation workbook. The analysis technique was carried out through calculations of the effective tax rate, Net Operating Profit After Tax (NOPAT), Invested Capital, Weighted Average Cost of Capital (WACC), Capital Charge, and Economic Value Added. The results show that EVA in 2020 was in a negative condition of USD -68,14 million, while EVA in 2021-2024 was in a positive condition. The highest EVA occurred in 2022 at USD 3.205,76 million. These findings indicate that PHE was able to create economic value added after 2020 because the NOPAT generated exceeded the cost of capital used. Keywords: Financial Performance; Capital Charge; EVA; NOPAT; WACC;
An Analysis of The Factors Influencing Customer Satisfaction at Alfamart Minimarkets In The City of Jambi Amanda Aurelya Putri Rudyan; Hafiati Pracita Sari; Shivani Nayla Putri; Dini Suci Dwi Angraini; Tiara Nur Aulia Azhari; Nayla Felisa Maharani; Yossinomita Yossinomita
Jurnal Administrasi Terapan Vol. 5 No. 2 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i2.3951

Abstract

Customer satisfaction at one of the largest retail chains in Indonesia, Alfamart, is the subject of this study. The main issue in this research is how customer satisfaction is influenced by service, price, accessibility, product completeness, and store cleanliness. The research method is a survey distributed to 107 Alfamart customers who have shopped at the store. The results show that price and service have a significant impact on customer satisfaction, while factors such as accessibility, product completeness, and cleanliness also play a role, although to a lesser extent. The implication of these findings is the importance for Alfamart to continuously improve the quality of service and pricing, as well as ensure cleanliness and product completeness in the store to maintain customer loyalty. This study contributes to the development of business strategies in the retail industry, particularly for companies operating in the supermarket sector.
Financial Perfomance Analysis using The Economic Value Added (EVA) Method at PT. Bank Central Asia Tbk for the period 2021-2025 Sarmilah Puspita; Melly Agustina Lastuti; Nayla Anindi Irawan; Zalfa Zahira Azzahra; Dion Julino; Riska Dwi Utari; Yossinomita Yossinomita
Jurnal Administrasi Terapan Vol. 5 No. 2 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i2.3955

Abstract

This study aims to analyze the financial performance of PT. Bank Central Asia Tbk during the 2021-2025 period using the Economic Value Added (EVA) method. Financial performance is generally measured using financial ratios: however, these indicators are often considered insufficient to reflect the company's actual condition and overall management performance. Therefore, an alternative approach such as EVA is necessary, as this method provides a more accurate measure of performance by assessing the economic value created by the company. This study employs a descriptive method with a qualitative approach. The data used consist of secondary data in the from of PT. Bank Central Asia Tbk's annual financial reports from 2021 to 2025, collected through documentation techniques. The analysis involves calculating and evaluating the EVA value for each year. The result of study indicates that PT. Bank Central Asia Tbk consistently recorded negative EVA (EVA<0) through the study period. This indicates that the company has not been able to generate economic value added, as the profits earned were not yet sufficient to cover its operational and capital cost. Therefore, it can be concluded that the financial performance of PT. Bank Central Asia Tbk during the 2021-2025 period, when measured using the EVA method, has not been optimal, although it shows an improving trend as the negative EVA values decreased year over year.
Financial Performance Evaluation Using the EVA Method Approach at PT. Indosat Tbk. (2020-2025 Period) Dinda Tiara Putri; Raysia Nurazizah Prihastiwi; Chindo Miftahulrizky; Intan Kusumawati; Rendi Irawan Saputra; Vidya Klara Desvina; Yossinomita Yossinomita
Jurnal Administrasi Terapan Vol. 5 No. 2 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i2.3957

Abstract

This study aims to evaluate the financial performance of PT Indosat Tbk using the Economic Value Added (EVA) approach during 2020-2025. The research applies a quantitative descriptive method based on documentation of the company's financial statements. The analysis includes Net Operating Profit After Tax (NOPAT), Invested Capital (IC), Weighted Average Cost of Capital (WACC), Capital Charges (CC), and EVA. The results show that PT Indosat Tbk generated positive EVA in every year observed. EVA amounted to IDR 876.76 billion in 2020, increased to IDR 4,201.99 billion in 2021, decreased to IDR 2,589,26 billion in 2022, IDR 2,366.85 billion in 2023, and IDR 2,091.86 billion in 2024, before rising again to IDR 2,658.38 billion in 2025. These findings indicate that the company's net operating profit after tax exceeded its capital charges, thereby creating economic value for shareholders despite the higher invested capital following the merger. Keywords: EVA; WACC; Financial Performance; Capital Charges; PT Indosat Tbk.

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