The purpose of this study was to determine the effect and relationship of product quality, halal labels and discounts on Oriflame cosmetic products on the buying interest of the people of Samarinda. This research method is descriptive quantitative with Multiple Linear Regression analysis, and uses statistical analysis tools with the help of SPSS version 26 computer program to determine the effect and relationship of each variable. From the results of the analysis, it is known that the correlation coefficient between product quality, halal labels and price discounts has a strong relationship of 0.730. The results of statistical tests state that jointly product quality, halal labels and price discounts affect buying interest with a Ftable value of 30.860 > 2.72 and a significant value of 0.000 < 0.05. The results of this study indicate that 1) Product quality has a significant effect on buying interest; 2) Halal label has no significant effect on buying interest; 3) Price discounts have no significant effect on buying interest
{"title":"PENGARUH KUALITAS PRODUK LABEL HALAL DAN POTONGAN HARGA PRODUK KOSMETIK ORIFLAME TERHADAP MINAT BELI MASYARAKAT KOTA SAMARINDA","authors":"Rizka Handayani","doi":"10.24903/obor.v3i2.1831","DOIUrl":"https://doi.org/10.24903/obor.v3i2.1831","url":null,"abstract":"The purpose of this study was to determine the effect and relationship of product quality, halal labels and discounts on Oriflame cosmetic products on the buying interest of the people of Samarinda. This research method is descriptive quantitative with Multiple Linear Regression analysis, and uses statistical analysis tools with the help of SPSS version 26 computer program to determine the effect and relationship of each variable. From the results of the analysis, it is known that the correlation coefficient between product quality, halal labels and price discounts has a strong relationship of 0.730. The results of statistical tests state that jointly product quality, halal labels and price discounts affect buying interest with a Ftable value of 30.860 > 2.72 and a significant value of 0.000 < 0.05. The results of this study indicate that 1) Product quality has a significant effect on buying interest; 2) Halal label has no significant effect on buying interest; 3) Price discounts have no significant effect on buying interest","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123943096","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 Product Quality, Service Quality, Satisfaction, and Consumer Loyalty to Purchase Decisions at KFC Hasan Basri in Samarinda. The number of samples is 100 respondents who are consumers of KFC Hasan Basri in Samarinda. Methods of data collection using a questionnaire. Determination of the sample size in this study is to use the Slovin formula. The data analysis method uses multiple linear regression with T test and F test to determine the joint and partial effect using the SPSS ver 23 program. (Y) while the variables of Service Quality (X2) and Satisfaction (X3) have no significant effect on Consumer Decisions (Y).
本研究的目的是确定产品质量，服务质量，满意度和消费者忠诚度在肯德基哈桑巴斯里在萨马林达购买决策。样本数量为100名受访者，他们是萨马林达的肯德基Hasan Basri的消费者。使用问卷调查收集数据的方法。本研究中样本量的确定采用斯洛文公式。数据分析方法采用多元线性回归，采用T检验和F检验，使用SPSS ver 23程序确定联合效应和局部效应。(Y)，而服务质量(X2)和满意度(X3)变量对消费者决策(Y)没有显著影响。
{"title":"PENGARUH KUALITAS PRODUK, KUALITAS PELAYANAN, KEPUASAN, DAN LOYALITAS KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN PADA KFC HASAN BASRI DI SAMARINDA","authors":"Vinna Desiana","doi":"10.24903/obor.v3i2.1833","DOIUrl":"https://doi.org/10.24903/obor.v3i2.1833","url":null,"abstract":"This study aims to determine Product Quality, Service Quality, Satisfaction, and Consumer Loyalty to Purchase Decisions at KFC Hasan Basri in Samarinda. The number of samples is 100 respondents who are consumers of KFC Hasan Basri in Samarinda. Methods of data collection using a questionnaire. Determination of the sample size in this study is to use the Slovin formula. The data analysis method uses multiple linear regression with T test and F test to determine the joint and partial effect using the SPSS ver 23 program. (Y) while the variables of Service Quality (X2) and Satisfaction (X3) have no significant effect on Consumer Decisions (Y).","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122928891","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 research aims to determine whether the financial management in Semangko Village, Marangkayu District, Kutai Kartanegara Regency has fulfilled the principles of Accountability and Transparency in Village Financial Management. This research uses qualitative research methods with data reduction techniques, data presentation, data conclusion, verification and final conclusions. The data collection techniques used in this field research are interview, observation and document study. The results of data analysis from the results of interviews, observations and document studies on the level of accountability and transparency in the financial management of village funds in Semangko Village, show that the application of Accountability and Transparency in Village Financial Management in Semangko Village, Marangkayu District, Kutai Kartanegara Regency in planning, implementation, administration and the responsibility is good enough
{"title":"ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DANA DESA DI DESA SEMANGKO KECAMATAN MARANGKAYU KABUPATEN KUTAI KARTANEGARA TAHUN 2019","authors":"Nurhasima, A. Riyanto","doi":"10.24903/obor.v3i2.1424","DOIUrl":"https://doi.org/10.24903/obor.v3i2.1424","url":null,"abstract":"This research aims to determine whether the financial management in Semangko Village, Marangkayu District, Kutai Kartanegara Regency has fulfilled the principles of Accountability and Transparency in Village Financial Management. This research uses qualitative research methods with data reduction techniques, data presentation, data conclusion, verification and final conclusions. The data collection techniques used in this field research are interview, observation and document study. The results of data analysis from the results of interviews, observations and document studies on the level of accountability and transparency in the financial management of village funds in Semangko Village, show that the application of Accountability and Transparency in Village Financial Management in Semangko Village, Marangkayu District, Kutai Kartanegara Regency in planning, implementation, administration and the responsibility is good enough","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122169590","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 study is to determine whether in 2019 Mahkota II Bridge has been utilized in accordance with Government Regulation Number 34 of 2006. The analytical method used in this research is descriptive comparative using data collection techniques through interviews and surveys to determine the optimization of the use of the Mahkota II Samarinda bridge. From the results of the analysis, it is known that the use of the Mahkota II Bridge belonging to the Regional Government of Samarinda City in 2019 is not in accordance with Government Regulation Number 34 of 2006 concerning Roads, Irrigation and Networks in article 4, it is explained that the administration of public roads is obliged to ensure that it can be used as much as possible for prosperity of the people, especially increasing national economic growth by making travel costs as low as possible, this is because it has not been able to fully reduce the burden on bridge users' expenses
本研究的目的是确定2019年Mahkota II桥是否已根据2006年第34号政府法规使用。本研究使用的分析方法是描述性比较，通过访谈和调查使用数据收集技术来确定Mahkota II Samarinda大桥的优化使用。从分析结果可知，2019年使用属于萨马林达市地区政府的Mahkota II桥不符合2006年第34号关于道路，灌溉和网络的政府法规第4条，解释说公共道路的管理有义务确保它可以尽可能多地用于人民的繁荣。特别是通过尽可能降低出行成本来增加国民经济增长，这是因为它还不能完全减轻桥梁使用者的费用负担
{"title":"ANALISIS PEMANFAATAN ASET TETAP PEMERINTAHAN DAERAH KOTA SAMARINDA TAHUN 2019","authors":"Evi Fariani, Siti Rohmah","doi":"10.24903/obor.v3i2.1425","DOIUrl":"https://doi.org/10.24903/obor.v3i2.1425","url":null,"abstract":"The purpose of this study is to determine whether in 2019 Mahkota II Bridge has been utilized in accordance with Government Regulation Number 34 of 2006. The analytical method used in this research is descriptive comparative using data collection techniques through interviews and surveys to determine the optimization of the use of the Mahkota II Samarinda bridge. From the results of the analysis, it is known that the use of the Mahkota II Bridge belonging to the Regional Government of Samarinda City in 2019 is not in accordance with Government Regulation Number 34 of 2006 concerning Roads, Irrigation and Networks in article 4, it is explained that the administration of public roads is obliged to ensure that it can be used as much as possible for prosperity of the people, especially increasing national economic growth by making travel costs as low as possible, this is because it has not been able to fully reduce the burden on bridge users' expenses","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131121303","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 whether the accounting for accountability For the use of the expenditure budget that has been given by the government to the community health center has been carried out economically and effectively and to analyze the achievement of the performance of budget management and accountability for the use expenditure budget in samarinda city sempaja community health center in carrying out and funding organizational activities. The analytical method used in this research is quantitative research using measurement effectiveness analysis and economic analysis. The data used in this study are reports on budget work plans and plans for implementing activities as well as reports on implementing budget activities. Data collection techniques used in this research are field research including interview and document studies and literature review. The results of the analysis of this study are based on calculation data of effectiveness analyzing and economic analysis by analyzing the budget, realization and the target of its activities shows that accountability accounting in achieving the performance of sempaja community health center in 2018 has been carried out quite effectively and economically in accounting for the implementation of targeted activities and funding for puskesmas activities sempaja
{"title":"ANALISIS AKUNTANSI PERTANGGUNGJAWABAN DALAM MENILAI KINERJA PUSKESMAS SEMPAJA TAHUN ANGGARAN 2018","authors":"Wahyuni Kumala Sari, Erni Setiawati","doi":"10.24903/obor.v3i2.1426","DOIUrl":"https://doi.org/10.24903/obor.v3i2.1426","url":null,"abstract":"This study aims to determine whether the accounting for accountability For the use of the expenditure budget that has been given by the government to the community health center has been carried out economically and effectively and to analyze the achievement of the performance of budget management and accountability for the use expenditure budget in samarinda city sempaja community health center in carrying out and funding organizational activities. \u0000The analytical method used in this research is quantitative research using measurement effectiveness analysis and economic analysis. The data used in this study are reports on budget work plans and plans for implementing activities as well as reports on implementing budget activities. Data collection techniques used in this research are field research including interview and document studies and literature review. \u0000The results of the analysis of this study are based on calculation data of effectiveness analyzing and economic analysis by analyzing the budget, realization and the target of its activities shows that accountability accounting in achieving the performance of sempaja community health center in 2018 has been carried out quite effectively and economically in accounting for the implementation of targeted activities and funding for puskesmas activities sempaja","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"58 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128007269","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}
artinya variabel Kualita Produk, Kualitas, Pelayanan
This study aims to determine whether there is an influence between the variables of Product Quality (X1) Service Quality (X2), Price (X3) and Halal Label (X4) on Consumer Satisfaction (Y). The results of this study show that Product Quality (X1) and Price (X3) variables partially have an influence on Consumer Satisfaction (Y) while Service Quality (X2) and Halal Label (X4) variables partially have no effect on Consumer Satisfaction (Y) . Then based on the F test, the results obtained 63,934> 2,470 meaning that the variables of Product Quality (X1), Service Quality (X2), Price (X3) and Halal Label (X4) affect Consumer Satisfaction (Y). Then the value obtained is that the value of R2 (R Square) has an effective contribution of 0.729 (72.9%) which means that 4 variables in this study are Product Quality (X1) Service Quality (X2), Price (X3) and Halal Label (X4). has an effective contribution of 72.9% to Consumer Satisfaction (Y).
{"title":"PENGARUH KUALITAS PRODUK, KUALITAS PELAYANAN, HARGA DAN LABEL HALAL TERHADAP KEPUASAN KONSUMEN PADA RUMAH MAKAN SAMBAL LALAP DI SAMARINDA","authors":"artinya variabel Kualita Produk, Kualitas, Pelayanan","doi":"10.24903/obor.v3i2.1422","DOIUrl":"https://doi.org/10.24903/obor.v3i2.1422","url":null,"abstract":"This study aims to determine whether there is an influence between the variables of Product Quality (X1) Service Quality (X2), Price (X3) and Halal Label (X4) on Consumer Satisfaction (Y). The results of this study show that Product Quality (X1) and Price (X3) variables partially have an influence on Consumer Satisfaction (Y) while Service Quality (X2) and Halal Label (X4) variables partially have no effect on Consumer Satisfaction (Y) . Then based on the F test, the results obtained 63,934> 2,470 meaning that the variables of Product Quality (X1), Service Quality (X2), Price (X3) and Halal Label (X4) affect Consumer Satisfaction (Y). Then the value obtained is that the value of R2 (R Square) has an effective contribution of 0.729 (72.9%) which means that 4 variables in this study are Product Quality (X1) Service Quality (X2), Price (X3) and Halal Label (X4). has an effective contribution of 72.9% to Consumer Satisfaction (Y).","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116261751","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 Effect of Price, Product Quality and Service Quality on Customer Satisfaction at Indoprint Kaltim Mandiri Samarinda Printing. The sample was taken using the Slovin formula with a total of 97 respondents. The data collection technique uses a questionnaire, the data presented is data obtained from the respondents' answers, using arithmetic tools with the SPSS version 22 program and analyzing the value of multiple linear regression. The results of this study indicate the variable Price (X1), Product Quality (X2), and Service Quality (X3) have a positive effect on Customer Satisfaction (Y), but only the Price variable has a significant result and is the most dominant. The closeness of the relationship between Price, Product Quality and Service Quality to Consumer Satisfaction in choosing the Indoprint Kaltim Mandiri Samarinda printing company is 0.922, with the value from the interpretation table correlation coefficient 0.80 - 1.00. This is able to explain that there is a very strong relationship between Price, Product Quality and Service Quality on Customer Satisfaction in choosing the Indoprint Kaltim Mandiri Samarinda printing company. Price, product quality and service quality affect consumer satisfaction by 85.00%. These results indicate that 85.00% of which affects customer satisfaction by the factors of price, product quality and service quality, while 15.00% is influenced by other factors not examined by this study.
{"title":"PENGARUH HARGA, KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN DI PERCETAKAN INDOPRINT KALTIM MANDIRI SAMARINDA","authors":"D. Saputri, Dian Irma Aprianti","doi":"10.24903/obor.v3i2.1423","DOIUrl":"https://doi.org/10.24903/obor.v3i2.1423","url":null,"abstract":"This study aims to determine: The Effect of Price, Product Quality and Service Quality on Customer Satisfaction at Indoprint Kaltim Mandiri Samarinda Printing. The sample was taken using the Slovin formula with a total of 97 respondents. The data collection technique uses a questionnaire, the data presented is data obtained from the respondents' answers, using arithmetic tools with the SPSS version 22 program and analyzing the value of multiple linear regression. The results of this study indicate the variable Price (X1), Product Quality (X2), and Service Quality (X3) have a positive effect on Customer Satisfaction (Y), but only the Price variable has a significant result and is the most dominant. \u0000The closeness of the relationship between Price, Product Quality and Service Quality to Consumer Satisfaction in choosing the Indoprint Kaltim Mandiri Samarinda printing company is 0.922, with the value from the interpretation table correlation coefficient 0.80 - 1.00. This is able to explain that there is a very strong relationship between Price, Product Quality and Service Quality on Customer Satisfaction in choosing the Indoprint Kaltim Mandiri Samarinda printing company. \u0000Price, product quality and service quality affect consumer satisfaction by 85.00%. These results indicate that 85.00% of which affects customer satisfaction by the factors of price, product quality and service quality, while 15.00% is influenced by other factors not examined by this study.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116054376","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}
Guna melihat tingkat efektivitas operasional suau perusahaan, tidak hanya menggunakan kepekaan dan ketajaman para manajer secara kualitatif tetapi harus menggunakan metode kuantitatif. Du Pont System merupakan suatu metode yang digunakan untuk menilai efektivitas operasional perusahaan tersebut. Rumusan Masalah penelitian adalah : Bagaimana hasil kinerja keuangan PT.MAYORA INDAH Tbk dari tahun 2015 - 2017 di analisis dengan metode Du Pont ?. Tujuan Penelitian sebagai berikut : Untuk mengetahui variabel-variabel yang mempengaruhi kinerja keuangan di PT.MAYORA INDAH Tbk. Mengetahui kinerja keuangan PT. MAYORA INDAH Tbk berdasarkan analisis Du Pont. Jenis metode penelitian ini menggunakan metode deskriptif kuantitatif, menggunakan angka, mulai dari pengumpulan data, penafsiran terhadap data tersebut, serta penampilan dari hasilnya. Berdasarkan hasil analisis Du Pont PT. Mayora Tbk pada tahun 2015 tingkat ROI yang diperoleh besar sebanyak 13,70 % hasil perkalian dari Profit Margin 11,13 % dengan Total Asset Turnover 128,52 %. Pada tahun 2016 mengalami peningkatan dari ROI sebanyak 16,30 % yang mengakibatkan kerugian bagi perusahaan. Pada tahun 2017 pada ROI sebanyak 11,99 % mengalami penurunan kembali dari ditahun 2016 yang mengalami penurunan. Ini disebabkan perusahaan belum mampu memaksimalkan kinerja keuangan pada tahun 2017 . Dengan demikian pernyataan penelitian bahwa analisis Du Pont menjelaskan perbandingan kinerja keuangan PT. Mayora Indah Tbk dapat diterima dalam mengelola kinerja perusahaannya.
要了解suau公司的运营效率，不仅要使用定性管理人员的敏感性和精确度，还要使用定量方法。杜邦系统是评估公司运营效率的一种手段。研究问题的提法是:2015年至2017年，PT. mar INDAH Tbk的财务表现如何与Du Pont方法进行分析?研究的目的如下:确定影响PT. INDAH Tbk的财务业绩的变量。基于Du Pont的分析，了解了PT. mae a INDAH Tbk的财务表现。这种研究方法采用定量描述性的方法，使用数字，从数据收集开始，对数据的解释，以及结果的外观。根据2015年杜邦公司Tbk总经理的分析结果，回升率为11.13 %，总计为128.52 %。到2016年，投资回收率上升了16.30%，给企业造成了损失。2017年，也就是2017年，11.99%的回升从2016年开始下降。这是因为该公司在2017年没有能力最大化其财务业绩。因此，分析Du Pont的研究表明，将PT. maga美化Tbk的财务绩效进行比较是可以接受的。
{"title":"ANALISIS KINERJA KEUANGAN DENGAN METODE DU PONT PADA PT. MAYORA INDAH TBK DI BURSA EFEK INDONESIA PERIODE 2015-2017","authors":"H. Hartini, Sri Wahyuti","doi":"10.24903/obor.v3i2.676","DOIUrl":"https://doi.org/10.24903/obor.v3i2.676","url":null,"abstract":"Guna melihat tingkat efektivitas operasional suau perusahaan, tidak hanya menggunakan kepekaan dan ketajaman para manajer secara kualitatif tetapi harus menggunakan metode kuantitatif. Du Pont System merupakan suatu metode yang digunakan untuk menilai efektivitas operasional perusahaan tersebut. Rumusan Masalah penelitian adalah : Bagaimana hasil kinerja keuangan PT.MAYORA INDAH Tbk dari tahun 2015 - 2017 di analisis dengan metode Du Pont ?. Tujuan Penelitian sebagai berikut : Untuk mengetahui variabel-variabel yang mempengaruhi kinerja keuangan di PT.MAYORA INDAH Tbk. Mengetahui kinerja keuangan PT. MAYORA INDAH Tbk berdasarkan analisis Du Pont. \u0000Jenis metode penelitian ini menggunakan metode deskriptif kuantitatif, menggunakan angka, mulai dari pengumpulan data, penafsiran terhadap data tersebut, serta penampilan dari hasilnya. \u0000Berdasarkan hasil analisis Du Pont PT. Mayora Tbk pada tahun 2015 tingkat ROI yang diperoleh besar sebanyak 13,70 % hasil perkalian dari Profit Margin 11,13 % dengan Total Asset Turnover 128,52 %. Pada tahun 2016 mengalami peningkatan dari ROI sebanyak 16,30 % yang mengakibatkan kerugian bagi perusahaan. Pada tahun 2017 pada ROI sebanyak 11,99 % mengalami penurunan kembali dari ditahun 2016 yang mengalami penurunan. Ini disebabkan perusahaan belum mampu memaksimalkan kinerja keuangan pada tahun 2017 . Dengan demikian pernyataan penelitian bahwa analisis Du Pont menjelaskan perbandingan kinerja keuangan PT. Mayora Indah Tbk dapat diterima dalam mengelola kinerja perusahaannya.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126705250","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}
Mirnawati, M. ASTRI YULIDAR, S.E., M.M, Dr. Reslianty Rachim, S.E., M.Ec
Tujuan penelitian ini adalah untuk mengetahui pengaruh Corporate Social Responsibility terhadap kinerja keuangan perusahaan farmasi dengan mewakili Return On Equity dan Return On Asset pada perusahaan faermasi yang terdaftar di Bursa Efek Indonesia. Metode penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif yaitu mengumpulkan, mengolah, menyederhankan, menyajikan dan menganalisis laporan keuangan pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2020. Adapun variabel yang digunakan dalam penelitian ini adalah Corporate Social Responsibility sebagai variabel Independen dan Return On Equity serta Return On Asset sebagai variabel dependen. serta menggunakan alat analisis statistik dengan bantuan program Excel dan program komputer SPSS ver. 22 untuk mengetahui pengaruh dan hubungan masing-masing variabel. Dari hasil penelitian pertama, diketahui bahwa pengaruh Corporate Social Responsibility terhadap kinerja keuangan yaitu Return On Equity berpengaruh negatif signifikan yang dimana hipotesis yang diajukan sehingga H₁ ditolak, sedangkan hasil penelitian kedua, diketahui bahwa pengaruh Corporate Social Responsibility terhadap kinerja keuangan Return On Asset tidak berpengaruh signifikan yang dimana hipotesis yang telah diajukan sehingga H₂ ditolak.
{"title":"PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (Pada Tahun 2017-2020)","authors":"Mirnawati, M. ASTRI YULIDAR, S.E., M.M, Dr. Reslianty Rachim, S.E., M.Ec","doi":"10.24903/obor.v3i1.1204","DOIUrl":"https://doi.org/10.24903/obor.v3i1.1204","url":null,"abstract":"Tujuan penelitian ini adalah untuk mengetahui pengaruh Corporate Social Responsibility terhadap kinerja keuangan perusahaan farmasi dengan mewakili Return On Equity dan Return On Asset pada perusahaan faermasi yang terdaftar di Bursa Efek Indonesia. \u0000Metode penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif yaitu mengumpulkan, mengolah, menyederhankan, menyajikan dan menganalisis laporan keuangan pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2020. Adapun variabel yang digunakan dalam penelitian ini adalah Corporate Social Responsibility sebagai variabel Independen dan Return On Equity serta Return On Asset sebagai variabel dependen. serta menggunakan alat analisis statistik dengan bantuan program Excel dan program komputer SPSS ver. 22 untuk mengetahui pengaruh dan hubungan masing-masing variabel. \u0000Dari hasil penelitian pertama, diketahui bahwa pengaruh Corporate Social Responsibility terhadap kinerja keuangan yaitu Return On Equity berpengaruh negatif signifikan yang dimana hipotesis yang diajukan sehingga H₁ ditolak, sedangkan hasil penelitian kedua, diketahui bahwa pengaruh Corporate Social Responsibility terhadap kinerja keuangan Return On Asset tidak berpengaruh signifikan yang dimana hipotesis yang telah diajukan sehingga H₂ ditolak.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"102 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131809396","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 study was to determine the effect of total asset turnover ratio, accounts receivable turnover ratio and inventory turnover ratio on profitability in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2013-2017 period. The method in this research is correlational quantitative. The measuring instrument uses the Total Asset Turnover Ratio, Account Receivable Turnover Ratio and Return On Investment. The sampling technique is purposive sampling. The sample is 10 companies listed in the food and beverage sector on the Indonesia Stock Exchange with data from 2013-2017. The analysis of this research uses multiple linear regression analysis. The results of the study show the effect of total asset turnover ratio, accounts receivable turnover ratio and inventory turnover ratio simultaneously on profitability. Total asset turnover ratio has a negative and insignificant effect on the profitability of food and beverage sector companies listed on the Indonesia Stock Exchange for the period 2013-2017. Accounts receivable turnover ratio has a negative and insignificant effect on the profitability of food and beverage sector companies listed on the Indonesia Stock Exchange for the 2013-2017 period. Inventory turnover ratio has a positive and significant effect on the profitability of food and beverage sector companies listed on the Indonesia Stock Exchange for the 2013-2017 period.
{"title":"ANALISIS RASIO AKTIVITAS TERHADAP KEMAMPUAN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017","authors":"Nur Aini Qaidah, Sri Wahyuti","doi":"10.24903/obor.v3i1.1414","DOIUrl":"https://doi.org/10.24903/obor.v3i1.1414","url":null,"abstract":"The purpose of this study was to determine the effect of total asset turnover ratio, accounts receivable turnover ratio and inventory turnover ratio on profitability in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2013-2017 period. The method in this research is correlational quantitative. The measuring instrument uses the Total Asset Turnover Ratio, Account Receivable Turnover Ratio and Return On Investment. The sampling technique is purposive sampling. The sample is 10 companies listed in the food and beverage sector on the Indonesia Stock Exchange with data from 2013-2017. The analysis of this research uses multiple linear regression analysis. The results of the study show the effect of total asset turnover ratio, accounts receivable turnover ratio and inventory turnover ratio simultaneously on profitability. Total asset turnover ratio has a negative and insignificant effect on the profitability of food and beverage sector companies listed on the Indonesia Stock Exchange for the period 2013-2017. Accounts receivable turnover ratio has a negative and insignificant effect on the profitability of food and beverage sector companies listed on the Indonesia Stock Exchange for the 2013-2017 period. Inventory turnover ratio has a positive and significant effect on the profitability of food and beverage sector companies listed on the Indonesia Stock Exchange for the 2013-2017 period.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125473837","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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