The purpose of this study was to determine the financial performance of PT. Tunas Baru Lampung Tbk in 2018-2020. To determine the company's financial performance is to use financial ratio analysis techniques. The ratio analysis used in this study is the liquidity ratio (current ratio, quick ratio, and cash ratio), solvency ratio (DAR ratio, DER ratio, and LTDtER ratio), and profitability ratios (ROA ratio, ROE ratio, and NPM ratio). . The financial statements used in this study are the financial statements of PT. Tunas Baru Lampung Tbk in the 2018-2020 period.Based on the liquidity ratio in the calculation of the current ratio, quick ratio, and cash ratio of PT. Tunas Baru Lampung Tbk in 2018-2020 was classified as poor and produced a fairly low ratio, which resulted in the illiquidity of the company. The solvency ratio performance of PT. Tunas Baru Lampung Tbk in 2018-2020 on the calculation of the DAR ratio, DER ratio, and LTDtER ratio are classified as not good and produce a fairly high ratio, which results in the company having to pay a fairly high burden. Profitability ratio performance of PT. Tunas Baru Lampung Tbk in 2018-2020 on the calculation of the ROA, ROE, and NPM ratios are classified as not good and produce a fairly low ratio, which results in a level of profit that is not maximized.Keywords — Financial Statement Analysis, Financial Performance, Financial Ratios
本研究的目的是确定PT. Tunas Baru Lampung Tbk在2018-2020年的财务绩效。要确定公司的财务业绩，就要运用财务比率分析技术。本研究使用的比率分析是流动性比率(流动比率、速动比率和现金比率)、偿付能力比率(DAR比率、DER比率和LTDtER比率)和盈利能力比率(ROA比率、ROE比率和NPM比率)。本研究使用的财务报表为PT. Tunas Baru Lampung Tbk 2018-2020年期间的财务报表。在计算PT的流动比率、速动比率和现金比率时，根据流动性比率，Tunas Baru Lampung Tbk在2018-2020年被归类为较差，产生了相当低的比率，导致公司流动性不足。PT. Tunas Baru Lampung Tbk在2018-2020年的偿付能力比率表现在DAR比率、DER比率和LTDtER比率的计算中被归类为不佳，并产生了较高的比率，导致公司必须支付较高的负担。根据ROA, ROE和NPM比率的计算，PT. Tunas Baru Lampung Tbk在2018-2020年的利润率表现被归类为不佳，并且产生了相当低的比率，这导致利润水平没有最大化。关键词:财务报表分析，财务绩效，财务比率
{"title":"ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PT. TUNAS BARU LAMPUNG TBK TAHUN 2018-2020","authors":"Pipit Novila Sari, Riki Alfian","doi":"10.30873/jbd.v9i1.3534","DOIUrl":"https://doi.org/10.30873/jbd.v9i1.3534","url":null,"abstract":"The purpose of this study was to determine the financial performance of PT. Tunas Baru Lampung Tbk in 2018-2020. To determine the company's financial performance is to use financial ratio analysis techniques. The ratio analysis used in this study is the liquidity ratio (current ratio, quick ratio, and cash ratio), solvency ratio (DAR ratio, DER ratio, and LTDtER ratio), and profitability ratios (ROA ratio, ROE ratio, and NPM ratio). . The financial statements used in this study are the financial statements of PT. Tunas Baru Lampung Tbk in the 2018-2020 period.Based on the liquidity ratio in the calculation of the current ratio, quick ratio, and cash ratio of PT. Tunas Baru Lampung Tbk in 2018-2020 was classified as poor and produced a fairly low ratio, which resulted in the illiquidity of the company. The solvency ratio performance of PT. Tunas Baru Lampung Tbk in 2018-2020 on the calculation of the DAR ratio, DER ratio, and LTDtER ratio are classified as not good and produce a fairly high ratio, which results in the company having to pay a fairly high burden. Profitability ratio performance of PT. Tunas Baru Lampung Tbk in 2018-2020 on the calculation of the ROA, ROE, and NPM ratios are classified as not good and produce a fairly low ratio, which results in a level of profit that is not maximized.Keywords — Financial Statement Analysis, Financial Performance, Financial Ratios","PeriodicalId":153201,"journal":{"name":"Jurnal Bisnis Darmajaya","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127772423","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The aim of this research is to analyze the effect of the perceived advertising value variable which is represented by the credibility, lack of irritation, informativeness, entertainment, and personalization variables on respondents' advertisement attitudes and their impact on respondents' brand attitudes. This research was conducted during the Covid-19 pandemic with 259 respondents who are residents of Jakarta and its surroundings through online questionnaires and the data obtained was processed using SEM-PLS. The results showed that all hypothesis testing in the study showed that credibility, lack of irritation, informativeness, entertainment, and personalization had a direct positive and significant effect on the advertisement attitudes and the brand attitudes. Advertisement attitudes has a positive and significant effect on the brand attitudes. Entrepreneurs and managers in the dessert box food industry can pay more attention to the perceived advertising value of Instagram ads by paying attention to informativeness, credibility, entertainment, lack of irritation, and personalization factors.
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI SIKAP KONSUMEN TERHADAP IKLAN PRODUK DESSERT BOX DI INSTAGRAM SELAMA MASA PANDEMI COVID-19","authors":"Indah Ria Lestari, Aryo Bismo, Antonia Monica Dharmaesti","doi":"10.30873/jbd.v9i1.3405","DOIUrl":"https://doi.org/10.30873/jbd.v9i1.3405","url":null,"abstract":"The aim of this research is to analyze the effect of the perceived advertising value variable which is represented by the credibility, lack of irritation, informativeness, entertainment, and personalization variables on respondents' advertisement attitudes and their impact on respondents' brand attitudes. This research was conducted during the Covid-19 pandemic with 259 respondents who are residents of Jakarta and its surroundings through online questionnaires and the data obtained was processed using SEM-PLS. The results showed that all hypothesis testing in the study showed that credibility, lack of irritation, informativeness, entertainment, and personalization had a direct positive and significant effect on the advertisement attitudes and the brand attitudes. Advertisement attitudes has a positive and significant effect on the brand attitudes. Entrepreneurs and managers in the dessert box food industry can pay more attention to the perceived advertising value of Instagram ads by paying attention to informativeness, credibility, entertainment, lack of irritation, and personalization factors.","PeriodicalId":153201,"journal":{"name":"Jurnal Bisnis Darmajaya","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124367065","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
D. Putriani, Titie Syahnaz Natalia, Andri Irawan, D. Dahlia
{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI DINAS KOPERASI, USAHA KECIL DAN MENENGAH DI KABUPATEN OGAN KOMERING ULU TIMUR","authors":"D. Putriani, Titie Syahnaz Natalia, Andri Irawan, D. Dahlia","doi":"10.30873/jbd.v9i1.3527","DOIUrl":"https://doi.org/10.30873/jbd.v9i1.3527","url":null,"abstract":"","PeriodicalId":153201,"journal":{"name":"Jurnal Bisnis Darmajaya","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114537120","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this research is to investigate job security, compensation, and interpersonal relationships on job satisfaction. In addition, the purpose of this study was to see the impact of job satisfaction on job performance. This study uses a quantitative approach, and uses primary data. Questionnaires are used as a data collection tool. Respondents in this study were 100 respondents. The sampling technique used purposive sampling, with the condition that they are employees in private companies who have worked for 1 year or more. Data analysis tool using SmartPLS. The results of this study are job security has an effect on job satisfaction, compensation has an effect on job satisfaction, interpersonal relationships have an effect on job satisfaction, and the final finding of this research is job satisfaction has an effect on job performance.Keywords : Job Satisfaction, Job Performance, Job Security, Compensation, Interpersonal Relationship
{"title":"DETERMINAN KEPUASAAN KERJA PADA KINERJA KARYAWAN DENGAN PENDEKATAN TEORI DUA FAKTOR","authors":"Stefanus Rumangkit, Ary Wijayati Kusumaningtyas","doi":"10.30873/jbd.v9i1.3403","DOIUrl":"https://doi.org/10.30873/jbd.v9i1.3403","url":null,"abstract":"The purpose of this research is to investigate job security, compensation, and interpersonal relationships on job satisfaction. In addition, the purpose of this study was to see the impact of job satisfaction on job performance. This study uses a quantitative approach, and uses primary data. Questionnaires are used as a data collection tool. Respondents in this study were 100 respondents. The sampling technique used purposive sampling, with the condition that they are employees in private companies who have worked for 1 year or more. Data analysis tool using SmartPLS. The results of this study are job security has an effect on job satisfaction, compensation has an effect on job satisfaction, interpersonal relationships have an effect on job satisfaction, and the final finding of this research is job satisfaction has an effect on job performance.Keywords : Job Satisfaction, Job Performance, Job Security, Compensation, Interpersonal Relationship","PeriodicalId":153201,"journal":{"name":"Jurnal Bisnis Darmajaya","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115105960","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Penelitian ini membahas mengenai dampak penggunaan strategi key opinion leader (KOL) terhadap brand awareness dan pengaruhnya terhadap customer engagement. Penelitian ini dilakukan terhadap 100 orang responden melalui kuesioner online. Responden merupakan orang-orang yang sudah mem-follow akun Instagram Jockey Indonesia. Penelitian ini menggunakan metode SEM-PLS dengan menggunakan software SmartPLS sebagai alat perhitungan. Kesimpulan dari penelitian ini adalah terdapat pengaruh signifikan dan hubungan positif antara KOL terhadap customer engagement, baik secara langsung maupun melalui brand awareness.
{"title":"PENGARUH KEY OPINION LEADER TERHADAP CUSTOMER ENGAGEMENT DENGAN BRAND AWARENESS SEBAGAI VARIABEL INTERVENING PADA JOCKEY INDONESIA","authors":"Aryo Bismo, Sylvia Sylvia, Wensin Halim","doi":"10.30873/jbd.v8i2.3303","DOIUrl":"https://doi.org/10.30873/jbd.v8i2.3303","url":null,"abstract":"Penelitian ini membahas mengenai dampak penggunaan strategi key opinion leader (KOL) terhadap brand awareness dan pengaruhnya terhadap customer engagement. Penelitian ini dilakukan terhadap 100 orang responden melalui kuesioner online. Responden merupakan orang-orang yang sudah mem-follow akun Instagram Jockey Indonesia. Penelitian ini menggunakan metode SEM-PLS dengan menggunakan software SmartPLS sebagai alat perhitungan. Kesimpulan dari penelitian ini adalah terdapat pengaruh signifikan dan hubungan positif antara KOL terhadap customer engagement, baik secara langsung maupun melalui brand awareness.","PeriodicalId":153201,"journal":{"name":"Jurnal Bisnis Darmajaya","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133025634","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Adanya risiko dalam setiap aktivitas bisnis memotivasi perusahaan untuk menerapkan strategi manajemen risiko yang efektif. Setiap perusahaan mendukung untuk lebih transparan dalam menyampaikan informasi dengan sifat perusahaan perbankan yang semakin kompleks. Hasil penelitian ini menyimpulkan bahwa model terbaik yang digunakan dalam penelitian ini adalah model data panel fixed-effect. Hasil estimasi menunjukkan bahwa secara simultan semua variabel yang digunakan dalam penelitian ini (size, dewan komisaris, kepemilikan publik dan leverage) berpengaruh signifikan terhadap Enterprise Risk Management pada perusahaan perbankan di Indonesia dengan proporsi sebesar 81,73%. Hasil penelitian secara parsial pada taraf signifikansi 5%, variabel size berpengaruh positif signifikan terhadap Enterprise Risk Management. Sedangkan variabel dewan komisaris berpengaruh positif dan tidak signifikan. Variabel kepemilikan publik dan leverage berpengaruh negatif terhadap Enterprise Risk Management.
{"title":"ANALISIS DATA PANEL DALAM MENGUKUR DETERMINAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT PADA PERUSAHAAN PERBANKAN DI INDONESIA","authors":"Yudhistira Ardana, Akhmad Faiz","doi":"10.30873/jbd.v8i2.3304","DOIUrl":"https://doi.org/10.30873/jbd.v8i2.3304","url":null,"abstract":"Adanya risiko dalam setiap aktivitas bisnis memotivasi perusahaan untuk menerapkan strategi manajemen risiko yang efektif. Setiap perusahaan mendukung untuk lebih transparan dalam menyampaikan informasi dengan sifat perusahaan perbankan yang semakin kompleks. Hasil penelitian ini menyimpulkan bahwa model terbaik yang digunakan dalam penelitian ini adalah model data panel fixed-effect. Hasil estimasi menunjukkan bahwa secara simultan semua variabel yang digunakan dalam penelitian ini (size, dewan komisaris, kepemilikan publik dan leverage) berpengaruh signifikan terhadap Enterprise Risk Management pada perusahaan perbankan di Indonesia dengan proporsi sebesar 81,73%. Hasil penelitian secara parsial pada taraf signifikansi 5%, variabel size berpengaruh positif signifikan terhadap Enterprise Risk Management. Sedangkan variabel dewan komisaris berpengaruh positif dan tidak signifikan. Variabel kepemilikan publik dan leverage berpengaruh negatif terhadap Enterprise Risk Management.","PeriodicalId":153201,"journal":{"name":"Jurnal Bisnis Darmajaya","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116795834","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"HUBUNGAN KUALITAS SUMBER DAYA MANUSIA TERHADAP PELAYANAN PUBLIK DI KELURAHAN ADIPURO KECAMATAN TRIMURJO KABUPATEN LAMPUNG TENGAH","authors":"Eka Ubaya Taruna Rauf, Suhartina Suhartina","doi":"10.30873/jbd.v8i2.3312","DOIUrl":"https://doi.org/10.30873/jbd.v8i2.3312","url":null,"abstract":"","PeriodicalId":153201,"journal":{"name":"Jurnal Bisnis Darmajaya","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133667908","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the Influence of Regional Taxes, Profits of Regional Owned Enterprises (BUMD) on Regency/City Original Revenues in South Sumatra Province for the 2016-2020 period, either partially or simultaneously. This type of research used quantitative research. The data used in this study was secondary data sourced from www.djpk.kemekeu.go.id. The population in this study were 17 districts/cities in the province of South Sumatra. The analytical tool used in this research was multiple linear regression. The results of this study indicated that partially, the local tax variable had a positive or significant influence on local revenue. While the variable Profit of Regional Owned Enterprises (BUMD) had a positive or significant influence on Regional Original Revenues. Meanwhile, Simultaneously, the Regional Tax, Profit of Regional Owned Enterprises (BUMD) had a significant influence on Regional Original Revenues. The results of the coefficient of determination R Square showed 0.858, meaning that the magnitude of the contribution or the magnitude of the influence of the independent variable, namely Regional Tax, Profit of Regional Owned Enterprises (BUMD) on the dependent variable, namely Regency / City Original Revenue in South Sumatra Province for five years was 85.8% while the remaining 14.2% was determined by other variables that were not included in this research model such as regional levies and other legitimate income.
本研究旨在确定2016-2020年期间，区域税收、区域自有企业利润(BUMD)对南苏门答腊省县/市原始收入的影响，无论是部分影响还是同时影响。这种类型的研究使用了定量研究。本研究使用的数据为二手数据，来源为www.djpk.kemekeu.go.id。本研究的人群为南苏门答腊省的17个区/市。本研究使用的分析工具是多元线性回归。本研究结果表明，部分地税变量对地方财政收入具有正向或显著的影响。而区域自有企业的可变利润对区域原始收入有正向或显著的影响。与此同时，地方独资企业的区域税收、利润对区域原始收入也有显著的影响。决定系数R方结果为0.858，表示自变量即区域自有企业税收利润(Regional Tax, Profit of Regional Owned Enterprises, BUMD)对因变量的贡献程度或影响程度，即南苏门答腊省五年的摄政/城市原始收入为85.8%，而剩余的14.2%由本研究模型中未包括的其他变量决定，如地区税收和其他合法收入。
{"title":"PENGARUH PAJAK DAERAH, LABA BUMD TERHADAP PAD KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN","authors":"Eka meiliya Dona, Agnes Widya Putri, Anis Feblin, Gitta Destalya Andrian Nova","doi":"10.30873/jbd.v8i2.3302","DOIUrl":"https://doi.org/10.30873/jbd.v8i2.3302","url":null,"abstract":"This study aims to determine the Influence of Regional Taxes, Profits of Regional Owned Enterprises (BUMD) on Regency/City Original Revenues in South Sumatra Province for the 2016-2020 period, either partially or simultaneously. This type of research used quantitative research. The data used in this study was secondary data sourced from www.djpk.kemekeu.go.id. The population in this study were 17 districts/cities in the province of South Sumatra. The analytical tool used in this research was multiple linear regression. The results of this study indicated that partially, the local tax variable had a positive or significant influence on local revenue. While the variable Profit of Regional Owned Enterprises (BUMD) had a positive or significant influence on Regional Original Revenues. Meanwhile, Simultaneously, the Regional Tax, Profit of Regional Owned Enterprises (BUMD) had a significant influence on Regional Original Revenues. The results of the coefficient of determination R Square showed 0.858, meaning that the magnitude of the contribution or the magnitude of the influence of the independent variable, namely Regional Tax, Profit of Regional Owned Enterprises (BUMD) on the dependent variable, namely Regency / City Original Revenue in South Sumatra Province for five years was 85.8% while the remaining 14.2% was determined by other variables that were not included in this research model such as regional levies and other legitimate income.","PeriodicalId":153201,"journal":{"name":"Jurnal Bisnis Darmajaya","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130495291","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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