The purpose of this study is to find out how the management of the revenue and expenditure budget of Tanjung Limau village, Muara Badak district in 2020 has been carried out transparently and to find out whether the management of the income and expenditure budget of Tanjung Limau village, Muara Badak district in 2020 has been carried out in an accountable manner. Villages are the pioneers of an autonomous and fully sovereign democratic system and have their own social norms. Villages as autonomous regions are given special rights, such as managing village budgets. Village financial management is derived in the form of village policies in the form of the Village Revenue and Expenditure Budget (APBDesa). This study aims to determine the transparency and accountability of the management of the village budget and expenditure income (APBDesa) in Tanjung Limau village, Muara Badak sub-district. This type of research is to use a qualitative approach in the type of case study. The research method is, the data sources used in this research are primary data sources and secondary data sources. Primary data sources were obtained through interviews and secondary data sources were obtained from books, internet, and related documents. Informants in this study were the village head, village secretary, village treasurer, head of development, BPD, RW, RT, and representatives of community leaders in Tanjung Limau village, Muara Badak district. The result of this research is that the management of APBDesa in Tanjung Limau village, Muara Badak sub-district is already based on the principles of transparency and accountability, although it is not fully in accordance with existing regulations. Thus, it is necessary to carry out continuous improvements while still adjusting to the situation and conditions as well as the development of the prevailing laws and regulations
{"title":"ANALISIS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) UNTUK MENILAI TRANSPARANSI DAN AKUNTABILITAS DI DESA TANJUNG LIMAU KECAMATAN MUARA BADAK TAHUN 2019","authors":"Sawin Ester Jhoni, Erni Setiawati","doi":"10.24903/obor.v3i1.1411","DOIUrl":"https://doi.org/10.24903/obor.v3i1.1411","url":null,"abstract":"The purpose of this study is to find out how the management of the revenue and expenditure budget of Tanjung Limau village, Muara Badak district in 2020 has been carried out transparently and to find out whether the management of the income and expenditure budget of Tanjung Limau village, Muara Badak district in 2020 has been carried out in an accountable manner. \u0000Villages are the pioneers of an autonomous and fully sovereign democratic system and have their own social norms. Villages as autonomous regions are given special rights, such as managing village budgets. Village financial management is derived in the form of village policies in the form of the Village Revenue and Expenditure Budget (APBDesa). This study aims to determine the transparency and accountability of the management of the village budget and expenditure income (APBDesa) in Tanjung Limau village, Muara Badak sub-district. This type of research is to use a qualitative approach in the type of case study. \u0000The research method is, the data sources used in this research are primary data sources and secondary data sources. Primary data sources were obtained through interviews and secondary data sources were obtained from books, internet, and related documents. Informants in this study were the village head, village secretary, village treasurer, head of development, BPD, RW, RT, and representatives of community leaders in Tanjung Limau village, Muara Badak district. \u0000The result of this research is that the management of APBDesa in Tanjung Limau village, Muara Badak sub-district is already based on the principles of transparency and accountability, although it is not fully in accordance with existing regulations. Thus, it is necessary to carry out continuous improvements while still adjusting to the situation and conditions as well as the development of the prevailing laws and regulations","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"7 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":"121380391","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}
Tested simultaneously from the variable Dimensions of Products, Promotion, Distribution, Facilities and Infrastructure, and Prices for consumer satisfaction, the F value is shown to be 12.156 with a significant value of 0.000 and satisfaction with Loyalty with an F value of 43.995 with a significant level of 0.000. Judging from the results of the t test, it can show that consumer perceptions of the promotion dimension have no significant effect on consumer satisfaction with the t value of 1.311 smaller than t table 1.661, consumer perceptions of the distribution dimension have no significant effect on satisfaction with the t value of 1.293 smaller than t table 1.661, Consumer perceptions of the promotion dimension do not have a significant effect on consumer satisfaction with a t value of 1.593 smaller than t table 1.661, Consumer perceptions of the dimensions of physical supporting infrastructure have no significant effect on consumer satisfaction with a value of t count 1.205 smaller than t table 1.661, Consumer perception dimensions Price has a significant effect on consumer satisfaction with the value of t count 3.997 is greater than t count of 1.661. And satisfaction has a significant effect on consumer loyalty with t count 4.258 greater than t table 1.661.
{"title":"ANALISIS PERSEPSI KONSUMEN TERHADAP KEPUASAN DALAM MENCIPTAKAN LOYALITAS KONSUMEN PADA TOKO BUKU GRAMEDIA BIGMALL SAMARINDA","authors":"Syahdan Basirang, Dian Irma Aprianti","doi":"10.24903/obor.v3i1.1415","DOIUrl":"https://doi.org/10.24903/obor.v3i1.1415","url":null,"abstract":"Tested simultaneously from the variable Dimensions of Products, Promotion, Distribution, Facilities and Infrastructure, and Prices for consumer satisfaction, the F value is shown to be 12.156 with a significant value of 0.000 and satisfaction with Loyalty with an F value of 43.995 with a significant level of 0.000. Judging from the results of the t test, it can show that consumer perceptions of the promotion dimension have no significant effect on consumer satisfaction with the t value of 1.311 smaller than t table 1.661, consumer perceptions of the distribution dimension have no significant effect on satisfaction with the t value of 1.293 smaller than t table 1.661, Consumer perceptions of the promotion dimension do not have a significant effect on consumer satisfaction with a t value of 1.593 smaller than t table 1.661, Consumer perceptions of the dimensions of physical supporting infrastructure have no significant effect on consumer satisfaction with a value of t count 1.205 smaller than t table 1.661, Consumer perception dimensions Price has a significant effect on consumer satisfaction with the value of t count 3.997 is greater than t count of 1.661. And satisfaction has a significant effect on consumer loyalty with t count 4.258 greater than t table 1.661.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"23 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":"134003266","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}
Setiap tahun perusahaan berupaya semaksimal mungkin dalam mengelola kinerja perusahaan. Persaingan bisnis, pengaruh politik, fluktuatif nilai mata uang dan kondisi alam merupakan hal yang tidak bisa dihindari oleh seluruh pelaku bisnis. Seperti saat ini karena adanya Covid-19 sejak akhir tahun 2019. Seperti hal tersebut membuat manajemen melakukan tindakan-tindakan untuk terus memepertahankan keberlangsungan perusahaan. Bagaimana manajemen dapat mengelola perusahaan agar mampu bertahan dalam kondisi yang tidak dapat diperkirakan seperti saat ini. Salah satu upaya untuk mengetahui performa perusahaan adalah dengan mengetahui kinerja keuangan tersebut. Untuk mengetahui kinerja keuangan dari sebuah perusahaan adalah dengan menganalisa laporan keuangan, salah satu alat analisis laporan keuangan adalah metode Du Pont System. Tujuannya adalah untuk mengetahui bagaimana perusahaan dalam mengelola efektivitas kinerja keuangan untuk menghasilkan laba yang diperoleh dari penggabungan NPM dan TATO yang kemudian kinerja keuangan tersebut ditandai dari ROI. PT.Sido Muncul Tbk merupakan objek yang digunakan dalam penelitian ini. Metode dalam penelitian ini adalah metode kuantitatif deskriptif dengan teknik pengumpulan data dokumentasi. Dengan menggunakan Analisis Du Pont kinerja keuangan perusahaan PT. Sido Muncul Tbk dari tahun 2015-2020 telah dikelola secara optimal walaupun nilai NPM dan TATO fluktuatif namun nilai ROI stabil. Sehingga dapat disimpulkan perusahaan dapat mengelola kinerja keuangan perusahaan dengan baik.
{"title":"ANALISIS DU PONT SYSTEM UNTUK MENILAI KINERJA KEUANGAN PT. SIDO MUNCUL TBK PERIODE 2015-2020","authors":"Mariyana Ana","doi":"10.24903/obor.v3i1.1313","DOIUrl":"https://doi.org/10.24903/obor.v3i1.1313","url":null,"abstract":"Setiap tahun perusahaan berupaya semaksimal mungkin dalam mengelola kinerja perusahaan. Persaingan bisnis, pengaruh politik, fluktuatif nilai mata uang dan kondisi alam merupakan hal yang tidak bisa dihindari oleh seluruh pelaku bisnis. Seperti saat ini karena adanya Covid-19 sejak akhir tahun 2019. Seperti hal tersebut membuat manajemen melakukan tindakan-tindakan untuk terus memepertahankan keberlangsungan perusahaan. Bagaimana manajemen dapat mengelola perusahaan agar mampu bertahan dalam kondisi yang tidak dapat diperkirakan seperti saat ini. Salah satu upaya untuk mengetahui performa perusahaan adalah dengan mengetahui kinerja keuangan tersebut. Untuk mengetahui kinerja keuangan dari sebuah perusahaan adalah dengan menganalisa laporan keuangan, salah satu alat analisis laporan keuangan adalah metode Du Pont System. Tujuannya adalah untuk mengetahui bagaimana perusahaan dalam mengelola efektivitas kinerja keuangan untuk menghasilkan laba yang diperoleh dari penggabungan NPM dan TATO yang kemudian kinerja keuangan tersebut ditandai dari ROI. PT.Sido Muncul Tbk merupakan objek yang digunakan dalam penelitian ini. Metode dalam penelitian ini adalah metode kuantitatif deskriptif dengan teknik pengumpulan data dokumentasi. Dengan menggunakan Analisis Du Pont kinerja keuangan perusahaan PT. Sido Muncul Tbk dari tahun 2015-2020 telah dikelola secara optimal walaupun nilai NPM dan TATO fluktuatif namun nilai ROI stabil. Sehingga dapat disimpulkan perusahaan dapat mengelola kinerja keuangan perusahaan dengan baik.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"1 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":"128639246","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 financial distress condition of food and beverage companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sampling technique used is purposive sampling. This research was conducted on 9 food and beverage companies listed on the Indonesia Stock Exchange for the period 2014-2018. The type of data used in this study is secondary data obtained from the website www.idx.co.id. The method used to analyze financial distress is the Altman Z-Score Modification method using 4 variables X1 X2 X3 and X4. Has the formula Z” = 6.56X1 + 3.26X2 + 6.72X3 + 1.05X4. Z-Score rating category > 2.6 is in the Safe Zone, 1.1 < Z-Score > 2.6 is in the Ash Zone gray so that the possibility of being saved and the possibility of going bankrupt is equally dependent on the decision of the company's management as the decision maker. Z-Score <1.1 is in the Danger Zone categorized as a company experiencing financial difficulties and at high risk of bankruptcy. The results showed that 2 companies were in the Danger Zone, including: PT Tri Banyan Tirta Tbk and PT Prasidha Aneka Niaga Tbk, 4 companies were always in the Safe Zone, including: PT Wilmar Cahaya Indonesia tbk, PT Delta Djakarta Tbk, PT Nippon Indosari Corpindo Tbk and PT Siantar Top tbk, 3 other companies are in the Gray Zone, including: PT Multi Bintang Indonesia Tbk, PT Sekar Bumi Tbk and PT Sekar Laut Tbk
本研究旨在确定2014-2018年期间在印度尼西亚证券交易所上市的食品和饮料公司的财务困境状况。使用的抽样技术是有目的的抽样。本研究对2014-2018年期间在印尼证券交易所上市的9家食品饮料公司进行了研究。本研究使用的数据类型是从www.idx.co.id网站获得的二手数据。分析财务困境的方法是Altman Z-Score Modification method，采用4个变量X1 X2 X3和X4。有公式Z " = 6.56X1 + 3.26X2 + 6.72X3 + 1.05X4。Z-Score评级类别> 2.6处于安全地带，1.1 < Z-Score > 2.6处于灰色地带，因此公司被拯救的可能性和破产的可能性同样取决于作为决策者的公司管理层的决策。Z-Score <1.1属于危险区域，即财务困难，破产风险高。结果显示，2家公司处于危险区域，包括:PT Tri Banyan Tirta Tbk和PT Prasidha Aneka Niaga Tbk; 4家公司一直处于安全区域，包括:PT Wilmar Cahaya Indonesia Tbk、PT Delta jakarta Tbk、PT Nippon Indosari Corpindo Tbk和PT Siantar Top Tbk;另外3家公司处于灰色区域，包括:PT Multi Bintang Indonesia Tbk、PT Sekar Bumi Tbk和PT Sekar Laut Tbk
{"title":"ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2018","authors":"Fitriyanti, Siti Rohmah","doi":"10.24903/obor.v3i1.1412","DOIUrl":"https://doi.org/10.24903/obor.v3i1.1412","url":null,"abstract":"This study aims to determine the financial distress condition of food and beverage companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sampling technique used is purposive sampling. This research was conducted on 9 food and beverage companies listed on the Indonesia Stock Exchange for the period 2014-2018. The type of data used in this study is secondary data obtained from the website www.idx.co.id. The method used to analyze financial distress is the Altman Z-Score Modification method using 4 variables X1 X2 X3 and X4. Has the formula Z” = 6.56X1 + 3.26X2 + 6.72X3 + 1.05X4. Z-Score rating category > 2.6 is in the Safe Zone, 1.1 < Z-Score > 2.6 is in the Ash Zone gray so that the possibility of being saved and the possibility of going bankrupt is equally dependent on the decision of the company's management as the decision maker. Z-Score <1.1 is in the Danger Zone categorized as a company experiencing financial difficulties and at high risk of bankruptcy. The results showed that 2 companies were in the Danger Zone, including: PT Tri Banyan Tirta Tbk and PT Prasidha Aneka Niaga Tbk, 4 companies were always in the Safe Zone, including: PT Wilmar Cahaya Indonesia tbk, PT Delta Djakarta Tbk, PT Nippon Indosari Corpindo Tbk and PT Siantar Top tbk, 3 other companies are in the Gray Zone, including: PT Multi Bintang Indonesia Tbk, PT Sekar Bumi Tbk and PT Sekar Laut Tbk","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"34 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":"133003118","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}
Masni: The Effect of Leadership Style, Reward and Punishment on Work Motivation at PT. Karyanusa Eka Daya, East Kutai Regency. (under the guidance of Advisory Lecturer I Mr. Suyanto and Supervisor II Mrs. Meinard Maya Safitri) The importance of employees who cover the role of utilization and management of employees is needed to grow the work ethic of employees, the company must comply with a number of requirements by applying effective HR management techniques and concepts, namely from how someone leads, rewards and punishments. The effectiveness of achieving the company's vision is strongly influenced by the role of the leader. A leader must be able to influence and direct appropriately so that employees are willing to carry out their work without coercion and are happy to work together to realize company goals. The research objective to be achieved is to find out and analyze whether the Leadership Style, Reward and Punishment have a partial or simultaneous effect on Work Motivation on Employees of PT. Karyanusa EkaDaya, East Kutai Regency. Based on the research, the results obtained partially that the leadership style variable has no significant positive effect on work motivation at PT. Karyanusa Eka Daya, East Kutai Regency. Partially, the reward variable has a significant positive effect on work motivation at PT. Karyanusa Eka Daya, East Kutai Regency. Partially, the punishment variable has no significant negative effect on work motivation at PT. Karyanusa Eka Daya, East Kutai Regency. Simultaneously the variables of leadership style, reward, punishment have a significant positive effect on work motivation at PT. Karyanusa Eka Daya, East Kutai Regency. Keywords: Leadership Style, Reward, Punishment and Work Motivation
{"title":"Pengaruh Gaya Kepemimpinan, Reward dan Punishment Terhadap Motivasi Kerja Pada PT. Karyanusa Eka Daya Kabupaten Kutai Timur","authors":"Masni Masni","doi":"10.24903/obor.v3i1.1357","DOIUrl":"https://doi.org/10.24903/obor.v3i1.1357","url":null,"abstract":"Masni: The Effect of Leadership Style, Reward and Punishment on Work Motivation at PT. Karyanusa Eka Daya, East Kutai Regency. (under the guidance of Advisory Lecturer I Mr. Suyanto and Supervisor II Mrs. Meinard Maya Safitri) \u0000The importance of employees who cover the role of utilization and management of employees is needed to grow the work ethic of employees, the company must comply with a number of requirements by applying effective HR management techniques and concepts, namely from how someone leads, rewards and punishments. The effectiveness of achieving the company's vision is strongly influenced by the role of the leader. A leader must be able to influence and direct appropriately so that employees are willing to carry out their work without coercion and are happy to work together to realize company goals. \u0000The research objective to be achieved is to find out and analyze whether the Leadership Style, Reward and Punishment have a partial or simultaneous effect on Work Motivation on Employees of PT. Karyanusa EkaDaya, East Kutai Regency. \u0000Based on the research, the results obtained partially that the leadership style variable has no significant positive effect on work motivation at PT. Karyanusa Eka Daya, East Kutai Regency. Partially, the reward variable has a significant positive effect on work motivation at PT. Karyanusa Eka Daya, East Kutai Regency. Partially, the punishment variable has no significant negative effect on work motivation at PT. Karyanusa Eka Daya, East Kutai Regency. Simultaneously the variables of leadership style, reward, punishment have a significant positive effect on work motivation at PT. Karyanusa Eka Daya, East Kutai Regency. \u0000 \u0000Keywords: Leadership Style, Reward, Punishment and Work Motivation","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"124 1 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":"129579446","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 compare the calculation of depreciation of commercial fixed assets with fiscal at PT. Build Kalimantan. The method used in this study is a comparative descriptive method, with the analytical tool used in the form of a List of Fixed Assets PT. Bangun Kalimantan (Special for Buildings and Vehicles), table of Fixed Assets Depreciation Rates According to taxation Law No.36 article 11 of 2008 concerning income tax, and Comparative Table of Depreciation of Fixed Assets. From the results of the analysis, it is known that the calculation of depreciation of fixed assets carried out by PT. Bangun Kalimantan has complied with tax laws and regulations No.36 article 11 of 2008 using the straight-line method and its useful life is in accordance with tax regulations, so there is no positive or negative correction
{"title":"ANALISIS PERHITUNGAN PENYUSUTAN ASET TETAP KOMERSIAL DAN FISKAL SERTA PENGARUHNYA DALAM LAPORAN KEUANGAN PADA PT. BANGUN KALIMANTAN SAMARINDA","authors":"Nova, A. Riyanto","doi":"10.24903/obor.v3i1.1413","DOIUrl":"https://doi.org/10.24903/obor.v3i1.1413","url":null,"abstract":"The purpose of this research is to compare the calculation of depreciation of commercial fixed assets with fiscal at PT. Build Kalimantan. The method used in this study is a comparative descriptive method, with the analytical tool used in the form of a List of Fixed Assets PT. Bangun Kalimantan (Special for Buildings and Vehicles), table of Fixed Assets Depreciation Rates According to taxation Law No.36 article 11 of 2008 concerning income tax, and Comparative Table of Depreciation of Fixed Assets. From the results of the analysis, it is known that the calculation of depreciation of fixed assets carried out by PT. Bangun Kalimantan has complied with tax laws and regulations No.36 article 11 of 2008 using the straight-line method and its useful life is in accordance with tax regulations, so there is no positive or negative correction","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"8 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":"126191070","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}
Abstrak Tujuan penelitian ini adalah untuk mengetahui dan menganalisis apakah penggunaan modal kerja pada PT Mitra Adiperkasa Tbk dan perusahaan sejenis sebagai pembanding yang terdaftar di Bursa EfekIndonesia. Metode penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif yaitu dengan mengumpulkan, mengolah, bereksperimen, menyajikan dan menganalisis data laporan keuangan pada PT Mitra Adiperkasa Tbk dan perusahaan sejenis sebagai pembanding yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2020. Variabel yang digunakan dalam penelitian ini adalah perputaran piutang usaha, perputaran persediaan, dan perputaran modal kerja. hasil Berdasarkan analisis dan pembahasan, maka dapat dikatakan bahwa perputaran piutang usaha pada periode tahun 2018-2019 efektif karena berada di bawah rata-rata industri sedangkan pada periode tahun 2017 dan 2020 berada di bawah rata-rata industri, dan perputaran persediaan serta perputaran modal kerja pada periode tahun 2017-2020 berada di bawah rata-rata industri sehingga dapat dinyatakan penggunaan modal kerja pada PT Mitra Adiperkasa Tbk tidak efektif. Kata Kunci : Perputaran Piutang Usaha, Perputaran Persediaan, dan Perputaran Modal Kerja.
{"title":"ANALISIS EFEKTIVITAS PENGGUNAAN MODAL KERJA PADA PT MITRA ADIPERKASA TBK DAN PERUSAHAAN SEJENIS DI BEI","authors":"Larasati Larasati","doi":"10.24903/obor.v3i1.1302","DOIUrl":"https://doi.org/10.24903/obor.v3i1.1302","url":null,"abstract":"Abstrak \u0000Tujuan penelitian ini adalah untuk mengetahui dan menganalisis apakah penggunaan modal kerja pada PT Mitra Adiperkasa Tbk dan perusahaan sejenis sebagai pembanding yang terdaftar di Bursa EfekIndonesia. \u0000Metode penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif yaitu dengan mengumpulkan, mengolah, bereksperimen, menyajikan dan menganalisis data laporan keuangan pada PT Mitra Adiperkasa Tbk dan perusahaan sejenis sebagai pembanding yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2020. Variabel yang digunakan dalam penelitian ini adalah perputaran piutang usaha, perputaran persediaan, dan perputaran modal kerja. \u0000hasil Berdasarkan analisis dan pembahasan, maka dapat dikatakan bahwa perputaran piutang usaha pada periode tahun 2018-2019 efektif karena berada di bawah rata-rata industri sedangkan pada periode tahun 2017 dan 2020 berada di bawah rata-rata industri, dan perputaran persediaan serta perputaran modal kerja pada periode tahun 2017-2020 berada di bawah rata-rata industri sehingga dapat dinyatakan penggunaan modal kerja pada PT Mitra Adiperkasa Tbk tidak efektif. \u0000 \u0000Kata Kunci : Perputaran Piutang Usaha, Perputaran Persediaan, dan Perputaran Modal Kerja.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"395 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":"132069245","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}
Employee performance is the result or level of success of a person as a whole during a certain period in carrying out tasks such as work standards, targets or goals, as well as other criteria that have been determined in advance and have been mutually agreed upon. The factors that influence performance are individual factors, namely abilities and skills, organizational support factors and management support factors. By holding training, development and supervision, employees are expected to be able to improve their performance in carrying out their duties and responsibilities properly. This research method is causal comparative by using quantitative analysis tools to determine the effect of training, development, supervision and work quality on employee performance. From the results of the analysis, it is known that the research instrument is declared valid with a probability significance level (p < 0.05) all variables are said to be reliable because the Cronbach alpha coefficient value (a > 0.60). The variables of training, development, supervision and work quality on employee performance each affect employee performance at the level of Sig t < probability (p < 0.05). The results of statistical tests state that simultaneously (simultaneously) the influence of training, development, supervision and work quality affects employee performance, namely the Fcount value of 12.012 while Ftable is 2.64 so that Fcount > Ftable and the significance value is at the 0.000 level at the 5% level. (p < 0.05). Thus it can be concluded that Ha is accepted and H0 is rejected
{"title":"PENGARUH PELATIHAN, PENGEMBANGAN, PENGAWASAN DAN KUALITAS KERJA TERHADAP KINERJA KARYAWAN PT. TRANS INTRA ASIA (STUDI KASUS PADA PROGRAM KOTA TANPA KUMUH)","authors":"Iis Tri Rahayu, Suyanto","doi":"10.24903/obor.v3i1.1416","DOIUrl":"https://doi.org/10.24903/obor.v3i1.1416","url":null,"abstract":"Employee performance is the result or level of success of a person as a whole during a certain period in carrying out tasks such as work standards, targets or goals, as well as other criteria that have been determined in advance and have been mutually agreed upon. The factors that influence performance are individual factors, namely abilities and skills, organizational support factors and management support factors. By holding training, development and supervision, employees are expected to be able to improve their performance in carrying out their duties and responsibilities properly. This research method is causal comparative by using quantitative analysis tools to determine the effect of training, development, supervision and work quality on employee performance. From the results of the analysis, it is known that the research instrument is declared valid with a probability significance level (p < 0.05) all variables are said to be reliable because the Cronbach alpha coefficient value (a > 0.60). The variables of training, development, supervision and work quality on employee performance each affect employee performance at the level of Sig t < probability (p < 0.05). The results of statistical tests state that simultaneously (simultaneously) the influence of training, development, supervision and work quality affects employee performance, namely the Fcount value of 12.012 while Ftable is 2.64 so that Fcount > Ftable and the significance value is at the 0.000 level at the 5% level. (p < 0.05). Thus it can be concluded that Ha is accepted and H0 is rejected","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"1 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":"129834813","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 bertujuan untuk menentukan aplikasi itu sendiri, yang meliputi bauran produk, seperti persaingan, harga, tempat, promosi, orang, bukti fisik dan proses. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Teknik pengambilan dalam penelitian ini menggunakan metode purposive sampling. Analisis data dalam penelitian ini yaitu reduksi data, penyajian data dan penarikan kesimpulan/verifikasi. Hasil penelitian menunjukkan bahwa Produk-produk yang dihasilkan Healthy Premium Laundry merupakan strategi yang benar-benar memenuhi selera konsumen dengan memilih bahan yang berkualitas dan meningkatkan kinerja karyawan. Harga yang dipatok oleh Healthy Premium Laundry terjangkau dan kompetitif. Harga yang ditawarkan kepada beberapa kelompok ternyata tidak cukup terjangkau. Promosi yang dilakukan oleh Healthy Premium Laundry adalah membuat promo, membagikan brosur di media sosial. Lokasi Healthy Premium sangat strategis. Orang-orang di Healthy Premium Laundry sangat baik dalam melayani konsumen. Bukti fisik sangat bertanggung jawab kepada pemilik laundry dan karyawan. Prosesnya yaitu mencuci/menyetrika menjadi tanggung jawab karyawan.
{"title":"IMPLEMENTASI STRATEGI BERSAING PADA HEALTHY PREMIUM LAUNDRY SAMARINDA","authors":"Erna Erna","doi":"10.24903/obor.v2i2.1339","DOIUrl":"https://doi.org/10.24903/obor.v2i2.1339","url":null,"abstract":"Penelitian ini bertujuan untuk menentukan aplikasi itu sendiri, yang meliputi bauran produk, seperti persaingan, harga, tempat, promosi, orang, bukti fisik dan proses. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Teknik pengambilan dalam penelitian ini menggunakan metode purposive sampling. Analisis data dalam penelitian ini yaitu reduksi data, penyajian data dan penarikan kesimpulan/verifikasi. Hasil penelitian menunjukkan bahwa Produk-produk yang dihasilkan Healthy Premium Laundry merupakan strategi yang benar-benar memenuhi selera konsumen dengan memilih bahan yang berkualitas dan meningkatkan kinerja karyawan. Harga yang dipatok oleh Healthy Premium Laundry terjangkau dan kompetitif. Harga yang ditawarkan kepada beberapa kelompok ternyata tidak cukup terjangkau. Promosi yang dilakukan oleh Healthy Premium Laundry adalah membuat promo, membagikan brosur di media sosial. Lokasi Healthy Premium sangat strategis. Orang-orang di Healthy Premium Laundry sangat baik dalam melayani konsumen. Bukti fisik sangat bertanggung jawab kepada pemilik laundry dan karyawan. Prosesnya yaitu mencuci/menyetrika menjadi tanggung jawab karyawan.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123005750","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}
Yulia Octaviani, Martinus Robert Hutauruk, Devy Putri Milanda
PT Midi Utama Indonesia Tbk period 2015-2018 in terms of liquidity ratios, solvency ratios, activity ratios and profitability ratios.This research method is quantitative descriptive using financial ratio analysis tools such as liquidity ratios, solvency, activity and profitability to determine the company's financial performance.From the analysis, it is known that liquidity ratios have ratio results below the average industry ratio, solvency ratios have value ratios over the average industry ratio, activity ratios have ratios above the industry average and profitability ratios have ratios below average average industry ratio Keywords: Liquidity Ratio, Solvency Ratio, Activity Ratio, RatioProfitability
PT Midi Utama Indonesia Tbk在2015-2018年期间的流动性比率，偿付能力比率，活动比率和盈利能力比率。这种研究方法是定量描述，利用流动性比率、偿付能力、活动性和盈利能力等财务比率分析工具来确定公司的财务绩效。从分析可知，流动性比率的比率结果低于行业平均比率，偿付能力比率的价值比率高于行业平均比率，活动比率的比率高于行业平均比率，盈利能力比率的比率低于行业平均比率。关键词:流动性比率，偿付能力比率，活动比率，盈利能力比率
{"title":"ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT MIDI UTAMA INDONESIA TBK","authors":"Yulia Octaviani, Martinus Robert Hutauruk, Devy Putri Milanda","doi":"10.24903/obor.v2i2.654","DOIUrl":"https://doi.org/10.24903/obor.v2i2.654","url":null,"abstract":"PT Midi Utama Indonesia Tbk period 2015-2018 in terms of liquidity ratios, solvency ratios, activity ratios and profitability ratios.This research method is quantitative descriptive using financial ratio analysis tools such as liquidity ratios, solvency, activity and profitability to determine the company's financial performance.From the analysis, it is known that liquidity ratios have ratio results below the average industry ratio, solvency ratios have value ratios over the average industry ratio, activity ratios have ratios above the industry average and profitability ratios have ratios below average average industry ratio \u0000Keywords: Liquidity Ratio, Solvency Ratio, Activity Ratio, RatioProfitability","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128979303","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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