Abstrak-Tujuan dari penelitian ini adalah untuk mengetahui efektivitas dan efisiensi penggunaan modal kerja pada perusahaan CV. Metra SYah dari tahun 2015 hingga 2017. Populasi dalam penelitian ini adalah satu perusahaan yaitu CV. Metra Syah di Samarinda. Dengan sampel laporan keuangan yaitu laba rugi dan neraca. Metode penelitian ini bersifat kuantitatif dengan menggunakan alat analisis laporan sumber dan penggunaan modal kerja, rasio aktivitas untuk menilai efektifitas dan rentabilitas modal kerja untuk menilai efisien. Dari hasil analisis diketahui sumber dan penggunaan modal kerja tidak efektif dan efisien karena berada dibawah rata – rata industri. Kata Kunci : Modal Kerja, Efektif dan Efisien
{"title":"SUMBER DAN PENGGUNAAN MODAL KERJA PADA CV. METRA SYAH DI SAMARINDA","authors":"Nur Lita, Erni Setiawati, Mansyur","doi":"10.24903/obor.v1i1.641","DOIUrl":"https://doi.org/10.24903/obor.v1i1.641","url":null,"abstract":"Abstrak-Tujuan dari penelitian ini adalah untuk mengetahui efektivitas dan efisiensi penggunaan modal kerja pada perusahaan CV. Metra SYah dari tahun 2015 hingga 2017. Populasi dalam penelitian ini adalah satu perusahaan yaitu CV. Metra Syah di Samarinda. Dengan sampel laporan keuangan yaitu laba rugi dan neraca. Metode penelitian ini bersifat kuantitatif dengan menggunakan alat analisis laporan sumber dan penggunaan modal kerja, rasio aktivitas untuk menilai efektifitas dan rentabilitas modal kerja untuk menilai efisien. Dari hasil analisis diketahui sumber dan penggunaan modal kerja tidak efektif dan efisien karena berada dibawah rata – rata industri. \u0000Kata Kunci : Modal Kerja, Efektif dan Efisien \u0000 ","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115154441","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}
Alfonsius Deri, Martinus Robert Hutauruk, Pantas Pangondian Pardede
The purpose of this study is to determine the financial performance of PT Indofood CBP SuksesMakmur Tbk from 2014-2018 using financial ratios. The results of the discussion of financial ratios used are liquidity ratios consisting of ratios Current Ratio and Ouick Ratio. Then the Solvency Ratio consists of Debt To Asset Ratio and Debt To Equity Ratio ratios. Activity ratio consists of Fixed Asset Tun Over ratio, and Total Asset Turn Over. Then the Profitability Ratio consists of the ratio of Return On Assets, and Return On Equity. The results of this study indicate that the company performs well when viewed from the liquidity ratio and solvency ratio. While the average is not good when seen from the ratio of profitability and activity. Keywords : Liquidity, Solvency. Profitability, Activity
{"title":"ANALISIS LAPORAN KEUANGAN DALAM MENILAI KINERJA PT. INDOFOOD CBP SUKSES MAKMUR TBK.","authors":"Alfonsius Deri, Martinus Robert Hutauruk, Pantas Pangondian Pardede","doi":"10.24903/obor.v1i1.644","DOIUrl":"https://doi.org/10.24903/obor.v1i1.644","url":null,"abstract":"The purpose of this study is to determine the financial performance of PT Indofood CBP SuksesMakmur Tbk from 2014-2018 using financial ratios. The results of the discussion of financial ratios used are liquidity ratios consisting of ratios Current Ratio and Ouick Ratio. Then the Solvency Ratio consists of Debt To Asset Ratio and Debt To Equity Ratio ratios. Activity ratio consists of Fixed Asset Tun Over ratio, and Total Asset Turn Over. Then the Profitability Ratio consists of the ratio of Return On Assets, and Return On Equity. The results of this study indicate that the company performs well when viewed from the liquidity ratio and solvency ratio. While the average is not good when seen from the ratio of profitability and activity. \u0000Keywords : Liquidity, Solvency. Profitability, Activity","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122459038","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}
Desna Reti, Martinus Robert Hutauruk, Umar Hi Salim
The formulation of the problem in this study would like to compare the role of internal audit in the control of trade receivables in the Credit Union Daya Lestari in West Kutai barat with Credit SOP (Standard Operating Procedure)? This study aims to determine the role of internal audit in the supervision of trade receivables at CU Daya Lestari West Kutai barat. The benefits of this research as information material for CU Daya Lestari in the role of internal audit Internal audit is an examination carried out by the company's internal parts of the company's financial statements and accounting records. SOP (Standard Operating Procedure) is a guideline or reference in work that is in accordance with the functions and financial requirements in accordance with work procedures, work procedures and work systems that apply in the company. This research method uses a comparative analysis method that is comparing between Supervision of credit or credit or loans according to the SOP (Standard Operating Procedures) in the Credit Union with the conditions that occur in the Credit Union Daya Lestari West Kutai barat. From the results of the analysis, it was learned that the Daya Lestari Kutai Barat Credit Union conducts credit supervision or lending in accordance with the SOP (Standard Operating Procedure) of the Daya Lestari Credit Union. This can be seen from the election table which shows everything is done in accordance with the existing SOP. keywords: internal audit, supervision, accounts receivable, lending, SOP Credit union.
{"title":"PERANAN INTERNAL AUDIT DALAM PENGAWASAN PIUTANG USAHA PADA CU DAYA LESTARI KABUPATEN KUTAI BARAT","authors":"Desna Reti, Martinus Robert Hutauruk, Umar Hi Salim","doi":"10.24903/obor.v1i1.628","DOIUrl":"https://doi.org/10.24903/obor.v1i1.628","url":null,"abstract":"The formulation of the problem in this study would like to compare the role of internal audit in the control of trade receivables in the Credit Union Daya Lestari in West Kutai barat with Credit SOP (Standard Operating Procedure)? This study aims to determine the role of internal audit in the supervision of trade receivables at CU Daya Lestari West Kutai barat. The benefits of this research as information material for CU Daya Lestari in the role of internal audit Internal audit is an examination carried out by the company's internal parts of the company's financial statements and accounting records. \u0000SOP (Standard Operating Procedure) is a guideline or reference in work that is in accordance with the functions and financial requirements in accordance with work procedures, work procedures and work systems that apply in the company. This research method uses a comparative analysis method that is comparing between Supervision of credit or credit or loans according to the SOP (Standard Operating Procedures) in the Credit Union with the conditions that occur in the Credit Union Daya Lestari West Kutai barat. From the results of the analysis, it was learned that the Daya Lestari Kutai Barat Credit Union conducts credit supervision or lending in accordance with the SOP (Standard Operating Procedure) of the Daya Lestari Credit Union. This can be seen from the election table which shows everything is done in accordance with the existing SOP. \u0000keywords: internal audit, supervision, accounts receivable, lending, SOP Credit union.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131434387","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}
Zsa zsa Frinovisar Utami, Martinus Robert Hutauruk, Umar Hi Salim
The purpose of this study was to identify the general audit procedures on fixed assets presented by Rumah Sakit Umum Daerah I.A Moeis if it has been performing conformably to Statement of Financial Accounting Standards No. 16. It used audit paper analysis as audit program of fixed assets, internal control questionnaires, top schedule, supporting schedule and adjustment journal. The result of this study showed that the presentment of fixed assets in Rumah Sakit Umum Daerah I.A. Moeis have been performed conformably to Statement of Financial Accounting Standards No. 16. The internal control of fixed assets in Rumah Sakit Umum Daerah I.A. Moeis was good. The accounting policy of fixed assets including recognition, measurement, disclosure, and presentment of fixed assets were appropriate based on Statement of Financial Accounting Standards No. 16. However, it has been found in audit findings that Rumah Sakit Umum Daerah I.A. Moeis has not increase yet the fixed assets such as equipment, machine, and the buildings
本研究的目的是确定Rumah Sakit Umum Daerah I.A Moeis提交的固定资产的一般审计程序，如果它的执行符合财务会计准则第16号声明。采用审计底稿分析作为固定资产审计程序、内部控制问卷、顶层计划、配套计划和调整日志。本研究的结果表明，Rumah Sakit Umum Daerah I.A. Moeis的固定资产列报符合财务会计准则第16号的要求。Rumah Sakit Umum Daerah I.A. Moeis的固定资产内部控制良好。根据财务会计准则第16号的规定，固定资产的确认、计量、披露和列报等会计政策是适当的。然而，在审计结果中发现，Rumah Sakit Umum Daerah I.A. Moeis尚未增加设备，机器和建筑物等固定资产
{"title":"PROSEDUR AUDIT UMUM ATAS ASET TETAP RUMAH SAKIT UMUM DAERAH I.A MOEIS SAMARINDA","authors":"Zsa zsa Frinovisar Utami, Martinus Robert Hutauruk, Umar Hi Salim","doi":"10.24903/obor.v1i1.566","DOIUrl":"https://doi.org/10.24903/obor.v1i1.566","url":null,"abstract":"The purpose of this study was to identify the general audit procedures on fixed assets presented by Rumah Sakit Umum Daerah I.A Moeis if it has been performing conformably to Statement of Financial Accounting Standards No. 16. It used audit paper analysis as audit program of fixed assets, internal control questionnaires, top schedule, supporting schedule and adjustment journal. \u0000The result of this study showed that the presentment of fixed assets in Rumah Sakit Umum Daerah I.A. Moeis have been performed conformably to Statement of Financial Accounting Standards No. 16. The internal control of fixed assets in Rumah Sakit Umum Daerah I.A. Moeis was good. The accounting policy of fixed assets including recognition, measurement, disclosure, and presentment of fixed assets were appropriate based on Statement of Financial Accounting Standards No. 16. However, it has been found in audit findings that Rumah Sakit Umum Daerah I.A. Moeis has not increase yet the fixed assets such as equipment, machine, and the buildings","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121618554","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 implementation of depreciation by CV. Mitra Sahabat Samarinda complies with SFAS 16. From the analysis results for the acquisition price at Cv. Mitra Sahabat and PSAK16 are appropriate or there is no difference. and For the measurement of Cv Mitra Sahabat in accordance with PSAK 16 where the determination of the acquisition cost of fixed assets recorded by Cv. Mitra Sahabat is the accumulation of the entire purchase price plus the costs incurred for the purchase of the fixed assets. For recognition of Cv. Mitra Sahabat is in accordance with PSAK 16, in which the company applies a policy of charging fees in the period in which they are incurred for repairs issued so that the assets remain in good condition. For the reduction of Cv Mitra Sahabat will be adjusted to PSAK 16. And for the presentation of Cv Mitra Sahabat is not in accordance with PSAK 16 because for the presentation of each type of fixed assets such as land, buildings, office inventory and vehicles are not in accordance with PSAK 16 because the fixed assets presented by the company becomes one, namely a Fixed Asset account. Keywords: Fixed Assets, SFAS 16, Depreciation Method.
{"title":"ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP PADA CV MITRA SAHABAT SAMARINDA","authors":"Tiya Furdawati, Martinus Robert Hutauruk, Mansyur","doi":"10.24903/obor.v1i1.622","DOIUrl":"https://doi.org/10.24903/obor.v1i1.622","url":null,"abstract":"The purpose of this study was to determine the implementation of depreciation by CV. Mitra Sahabat Samarinda complies with SFAS 16. From the analysis results for the acquisition price at Cv. Mitra Sahabat and PSAK16 are appropriate or there is no difference. and For the measurement of Cv Mitra Sahabat in accordance with PSAK 16 where the determination of the acquisition cost of fixed assets recorded by Cv. Mitra Sahabat is the accumulation of the entire purchase price plus the costs incurred for the purchase of the fixed assets. For recognition of Cv. Mitra Sahabat is in accordance with PSAK 16, in which the company applies a policy of charging fees in the period in which they are incurred for repairs issued so that the assets remain in good condition. For the reduction of Cv Mitra Sahabat will be adjusted to PSAK 16. And for the presentation of Cv Mitra Sahabat is not in accordance with PSAK 16 because for the presentation of each type of fixed assets such as land, buildings, office inventory and vehicles are not in accordance with PSAK 16 because the fixed assets presented by the company becomes one, namely a Fixed Asset account. \u0000Keywords: Fixed Assets, SFAS 16, Depreciation Method.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116752459","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 adalah untuk mengetahui bagaimana implikasi sosial media dan manajemen hubungan konsumen terhadap volume penjualan pada industri rumahan keripik pisang EDOQU khas Bukuan Palaran. Adapun penelitian ini merupakan penelitian dengan menggunakanmetodepenelitian deskriptif kuantitatif, Sumber data yang digunakan dalam penelitian ini adalah dengan teknik pengumpulan data berupa kuesioner. Sampel dalam penelitian ini berjumlah 351 responden dengan menggunakan rumus Slovin. Metode statistik yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan menggunakan alat bantu SPSS versi 23. Hasil dari penelitian ini menunjukkan secara parsial variabel social media (X1) berimplikasi dan signifikan terhadap volume penjualan pada industri rumahan keripik pisang EDOQU khas Bukuan Palaran.dan variabel manajemen hubungan konsumen (X2) berimplikasi dan signifikan terhadap volume penjualan (Y). Secara simultan sosial media dan manajemen hubungan konsumen berimplikasi signifikan terhadap volume penjualan pada industri rumahan keripik pisang EDOQU khas Bukuan Palaran.Nilai Adjused R Square adalah sebesar 0,672 yang berarti semua variabel independen dapat menjelaskan sebesar 67,2% terhadap variabel dependen, sementara sisanya 32.8% dapat dijelaskan oleh factor lainnya yang tidak di uji dalam penelitian ini. Kata Kunci : sosial media, manajemen hubungan konsumen,volume penjualan.
{"title":"IMPLIKASI PENERAPAN DIGITAL MARKETING TERHADAP VOLUME PENJUALAN INDUSTRI RUMAHAN KRIPIK PISANG EDOQU KHAS BUKUAN PALARAN","authors":"Dahlia Natalia, Erni Setiawati, Devy Putri Milanda","doi":"10.24903/obor.v1i1.553","DOIUrl":"https://doi.org/10.24903/obor.v1i1.553","url":null,"abstract":"Penelitian ini bertujuan adalah untuk mengetahui bagaimana implikasi sosial media dan manajemen hubungan konsumen terhadap volume penjualan pada industri rumahan keripik pisang EDOQU khas Bukuan Palaran. Adapun penelitian ini merupakan penelitian dengan menggunakanmetodepenelitian deskriptif kuantitatif, Sumber data yang digunakan dalam penelitian ini adalah dengan teknik pengumpulan data berupa kuesioner. Sampel dalam penelitian ini berjumlah 351 responden dengan menggunakan rumus Slovin. Metode statistik yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan menggunakan alat bantu SPSS versi 23. Hasil dari penelitian ini menunjukkan secara parsial variabel social media (X1) berimplikasi dan signifikan terhadap volume penjualan pada industri rumahan keripik pisang EDOQU khas Bukuan Palaran.dan variabel manajemen hubungan konsumen (X2) berimplikasi dan signifikan terhadap volume penjualan (Y). Secara simultan sosial media dan manajemen hubungan konsumen berimplikasi signifikan terhadap volume penjualan pada industri rumahan keripik pisang EDOQU khas Bukuan Palaran.Nilai Adjused R Square adalah sebesar 0,672 yang berarti semua variabel independen dapat menjelaskan sebesar 67,2% terhadap variabel dependen, sementara sisanya 32.8% dapat dijelaskan oleh factor lainnya yang tidak di uji dalam penelitian ini. \u0000Kata Kunci : sosial media, manajemen hubungan konsumen,volume penjualan.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131157630","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}
Maisyarah Maisyarah, Erni Setiawati, Pantas P. Pardede
This study aims to determine the financial profit of a company PT. Nippon Indosari Corpindo Tbk Period 2015-2017 by comparing the average industry of similar companies.The results of the analysis, note that PT. Nippon Indosari Corpindo Tbk seen from the Gross Profit Margin ratio is above the industry average of similar companies which illustrates that PT. Nippon Indosari Corpindo Tbk is better than the industry average of similar companies, the net profit margin ratio in the 2015 period is above the industry average of similar companies, but the period 2016-2017 is below the industry average of similar companies. While the Return on Investment ratio at PT. Nippon Indosari Corpindo Tbk is below the industry average value of similar companies which illustrates that PT. Nippon Indosari Corpindo is inefficient in the ratio of Return on investment, the ratio of Return on Equity for the period of 2015 is above the average industry of similar companies, but the period 2016-2017 PT. Nippon Indosari Corpindo Tbk is below the industry average of similar companies. Keywords: Financial Management, Financial Statements, Financial Ratios, Profitability, Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Investment (ROI), Return On Equity (ROE), Industry Ratios.
{"title":"ANALISIS PROFITABILITAS PADA PT. NIPPON INDOSARI CORPINDO TBK PERIODE TAHUN 2015-2017","authors":"Maisyarah Maisyarah, Erni Setiawati, Pantas P. Pardede","doi":"10.24903/obor.v1i1.614","DOIUrl":"https://doi.org/10.24903/obor.v1i1.614","url":null,"abstract":"This study aims to determine the financial profit of a company PT. Nippon Indosari Corpindo Tbk Period 2015-2017 by comparing the average industry of similar companies.The results of the analysis, note that PT. Nippon Indosari Corpindo Tbk seen from the Gross Profit Margin ratio is above the industry average of similar companies which illustrates that PT. Nippon Indosari Corpindo Tbk is better than the industry average of similar companies, the net profit margin ratio in the 2015 period is above the industry average of similar companies, but the period 2016-2017 is below the industry average of similar companies. While the Return on Investment ratio at PT. Nippon Indosari Corpindo Tbk is below the industry average value of similar companies which illustrates that PT. Nippon Indosari Corpindo is inefficient in the ratio of Return on investment, the ratio of Return on Equity for the period of 2015 is above the average industry of similar companies, but the period 2016-2017 PT. Nippon Indosari Corpindo Tbk is below the industry average of similar companies. \u0000Keywords: Financial Management, Financial Statements, Financial Ratios, Profitability, Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Investment (ROI), Return On Equity (ROE), Industry Ratios.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134613276","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 mengetahui dan menganalisis kinerja keuangan Adira Dinamika Multi Finance Tbk yang ditinjau dari rasio profitabilitas dan aktivitas periode tahun 2014 sampai tahun 2018.Metode penelitian ini bersifat deskriptif dengan menggunakan alat analisis rasio keuangan seperti rasio profitabilitas dan aktivitas untuk mengetahui kinerja keuangan perusahaan.Dari hasil analisis, diketahui bahwa rasio profitabilitas memiliki hasil rasio di bawah rata-rata rasio industri dan rasio aktivitas memiliki nilai rasio di bawah rata-rata rasio industri. Kata Kunci : Rasio Profitabilitas dan Rasio Aktivitas
{"title":"ANALISIS RASIO PROFITABILITAS DAN RASIO AKTIVITAS SEBAGAI DASAR KINERJA KEUANGAN PADA PT. ADIRA DINAMIKA MULTI FINaNCE Tbk","authors":"Riska Ayu Saputri, Erni Setiawati, Mansyur","doi":"10.24903/obor.v1i1.640","DOIUrl":"https://doi.org/10.24903/obor.v1i1.640","url":null,"abstract":"penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja keuangan Adira Dinamika Multi Finance Tbk yang ditinjau dari rasio profitabilitas dan aktivitas periode tahun 2014 sampai tahun 2018.Metode penelitian ini bersifat deskriptif dengan menggunakan alat analisis rasio keuangan seperti rasio profitabilitas dan aktivitas untuk mengetahui kinerja keuangan perusahaan.Dari hasil analisis, diketahui bahwa rasio profitabilitas memiliki hasil rasio di bawah rata-rata rasio industri dan rasio aktivitas memiliki nilai rasio di bawah rata-rata rasio industri. \u0000Kata Kunci : Rasio Profitabilitas dan Rasio Aktivitas","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133091324","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 optimal amount of inventory costs by comparing the inventory management of soybean raw materials with inventory management using the Economic Order Quantity (EOQ) method at UD Karya Mandiri Samarinda. In this study using an analytical tool with the Economic Order Quantity (EOQ) method to find out the optimal amount and cost of inventory, and assisted by other analytical tools, namely Safety Stock, Re Order Point, total ordering cost, total storage cost and total inventory cost. From the results of the analysis, it is known that inventory management using the Economic Order Quantity (EOQ) method is more optimal than UD inventory management. Samarinda's Independent Works. The test results state that together the EOQ method can minimize inventory costs.
本研究旨在通过比较UD Karya Mandiri Samarinda公司大豆原材料库存管理与经济订货量(Economic Order Quantity, EOQ)方法的库存管理，确定最优库存成本。本研究采用经济订货量法(Economic Order Quantity, EOQ)分析工具，并辅以安全库存(Safety Stock)、再订货点(Re Order Point)、总订货成本(total Order cost)、总仓储成本(total storage cost)和总库存成本(total inventory cost)等分析工具，找出最优库存数量和成本。从分析结果可知，采用经济订货量(EOQ)方法进行库存管理比采用UD方法进行库存管理更优。萨玛琳达的独立作品。测试结果表明，EOQ方法可以最大限度地降低库存成本。
{"title":"ANALISIS PERSEDIAAN BAHAN BAKU KEDELAI DENGAN MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY (EOQ) PADA UD. KARYA MANDIRI SAMARINDA","authors":"Heri Surya","doi":"10.24903/obor.v1i1.1816","DOIUrl":"https://doi.org/10.24903/obor.v1i1.1816","url":null,"abstract":"This study aims to determine the optimal amount of inventory costs by comparing the inventory management of soybean raw materials with inventory management using the Economic Order Quantity (EOQ) method at UD Karya Mandiri Samarinda. In this study using an analytical tool with the Economic Order Quantity (EOQ) method to find out the optimal amount and cost of inventory, and assisted by other analytical tools, namely Safety Stock, Re Order Point, total ordering cost, total storage cost and total inventory cost. From the results of the analysis, it is known that inventory management using the Economic Order Quantity (EOQ) method is more optimal than UD inventory management. Samarinda's Independent Works. The test results state that together the EOQ method can minimize inventory costs.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127466591","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 the recruitment and selection process on the performance of employees of PT. Astra Credit Companies Samarinda Branch AR Management Division and Knowing which variables are dominant and affect the performance of employees of PT. Astra Credit Companies Samarinda Branch AR Management Division. This research method is descriptive and associative with a quantitative approach using Multiple Linear Regression analysis tools, Coefficient of Determination Analysis and Hypothesis Testing (F Test and T Test), with the help of SPSS version 22 program to determine the effect of each variable. The results of statistical tests, the results of the F-test calculations that Fcount 10,673 > Ftable 3.42 with a sig value of 0.001 <0.05, it can be said that recruitment and selection have a positive and significant effect on employee performance. And based on the T-test, the recruitment variable obtained a tcount of 2.821 > 2.068, with a sig of 0.010 <0.05, it can be said that recruitment has a positive and significant effect on employee performance. As for the selection variable, the ttable value is 2.068, the tcount value is 1.320 < ttable 2.068, with this the sig value is 0.200> 0.05, it can be said that the selection has no positive and significant effect on employee performance.
{"title":"PENGARUH PROSES REKRUTMEN DAN SELEKSI TERHADAP KINERJA KARYAWAN PADA PT. ASTRA CREDIT COMPANIES (ACC) CABANG SAMARINDA","authors":"Reni Oviana","doi":"10.24903/obor.v1i1.1819","DOIUrl":"https://doi.org/10.24903/obor.v1i1.1819","url":null,"abstract":"The purpose of this study was to determine the effect of the recruitment and selection process on the performance of employees of PT. Astra Credit Companies Samarinda Branch AR Management Division and Knowing which variables are dominant and affect the performance of employees of PT. Astra Credit Companies Samarinda Branch AR Management Division. This research method is descriptive and associative with a quantitative approach using Multiple Linear Regression analysis tools, Coefficient of Determination Analysis and Hypothesis Testing (F Test and T Test), with the help of SPSS version 22 program to determine the effect of each variable. The results of statistical tests, the results of the F-test calculations that Fcount 10,673 > Ftable 3.42 with a sig value of 0.001 <0.05, it can be said that recruitment and selection have a positive and significant effect on employee performance. And based on the T-test, the recruitment variable obtained a tcount of 2.821 > 2.068, with a sig of 0.010 <0.05, it can be said that recruitment has a positive and significant effect on employee performance. As for the selection variable, the ttable value is 2.068, the tcount value is 1.320 < ttable 2.068, with this the sig value is 0.200> 0.05, it can be said that the selection has no positive and significant effect on employee performance.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126084690","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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