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Analysis of Financial Performance Using Du Pont System Approach 运用杜邦系统方法分析财务绩效
Pub Date : 2019-07-30 DOI: 10.37479/jsm.v1i2.2494
Moh Mf Ginda Male, Lanto miriatin Amali, Meriyana Fransisca Dungga
The research was conducted to be used as an evaluation of financial performance using analysis measurement of Du Pont System with quantitative descriptive approach. The analysis was more thorough and it could identify how strong of relationship of profit margin, asset turnover, use of debt and ROI on ROE at textile and garment industry company listed in IDX during 2015-2017 periods which encompassed PT Argo Pantes Tbk, PT Century Textile Industry Tbk, PT Eratex Djaja Tbk, PT Ever Shine Textile Industry Tbk, PT Panasia Indo Resources Tbk, PT Asia Pasific Investama Tbk, PT Asia Pasific Fibers Tbk, and PT Sri Rejeki Isman Tbk by using Du Pont System analysis, with variabels of NPM, TATO, ROI and ROE. The finding of research showed that ROE and ROI at textile and garment industry listed in IDX for 2015-2017 periods was less good due to only 3 companies out of 8 which had very good result of ROI and ROE which were PT. Eratex Djaja Tbk, PT Sri Rejeki Isman Tbk and PT Asia Pasific Investama Tbk and it meant the financial performance was good. Meanwhile the rest 5 companies always showed negative value and result of ROI and ROE was less good with one company for being the lowest namely PT Panasia Indoe Resources Tbk which showed the value of ROI and ROE that was prone to decline year by year.
本研究采用杜邦系统的定量描述方法进行分析测量,作为财务绩效的评价。分析更全面,它可以识别多强关系的利润率,资产周转率,使用债务和ROI罗伊在IDX的纺织服装行业上市公司2015 - 2017年期间包围着PT阿尔戈裤子Tbk, PT世纪纺织业Tbk, PT Eratex Djaja Tbk, PT纺织业Tbk照耀,PT其挪作他用资源Tbk PT亚洲Pasific凭借Tbk, PT亚洲Pasific纤维Tbk和PT Sri Rejeki Isman Tbk通过使用杜邦系统分析,变量为NPM、TATO、ROI和ROE。研究发现,2015-2017年在IDX上市的纺织服装行业的ROE和ROI不太好,因为8家公司中只有3家公司的ROI和ROE非常好,这是PT. Eratex Djaja Tbk, PT Sri Rejeki Isman Tbk和PT Asia pacific Investama Tbk,这意味着财务表现良好。其余5家公司均为负值,投资回报率和净资产收益率结果较差,其中投资回报率和净资产收益率最低的是PT Panasia Indoe Resources Tbk,其投资回报率和净资产收益率呈逐年下降趋势。
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引用次数: 3
Technical And Economic Analysis Of Catching Equipment Totaluo In Nike Fishing (Awaous Melanocephalus) In Gorontalo City 哥伦塔洛市耐克鱼(黑头鱼)捕捞设备总量的技术经济分析
Pub Date : 2019-07-30 DOI: 10.37479/jsm.v1i2.2520
Tineke Wolok, Zhulmaydin Chairil Fachrussyah, Irwan Yantu
This study aims to describe totaluo and describe the feasibility status of nike (Awaous melanocephalus) fishing businesses using totaluo. This research was conducted in Gorontalo City in December 2018-February 2019. The analysis used in this study was descriptive analysis, cost analysis and R / C Ratio analysis. The results showed that Totaluo is shaped like two triangles which are joined together at one end and are equipped with nails. If observed, totaluo is similar to other types of fishing gear included in the Scoop net category. R / C Ratio analysis got a value of 2.68 so that the nike fishing business (Awaous melanocephalus) using totaluo could be declared feasible to be carried out / continued because the R / C Ratio value 0
本研究旨在描述totaluo,并描述利用totaluo进行nike (awous melanocephalus)捕捞业务的可行性状况。该研究于2018年12月至2019年2月在哥伦塔洛市进行。本研究使用的分析是描述性分析、成本分析和R / C比率分析。结果表明,Totaluo的形状像两个三角形,一端连接在一起,并配有钉子。如果观察,totaluo类似于其他类型的渔具包括在铲网类别。R / C比值分析的值为2.68,因此,由于R / C比值为0,可以宣布使用totaluo的nike捕捞业务(awouous melanocephalus)可以进行/继续
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引用次数: 4
Comparison of Public Sector Service Quality 公营部门服务质素比较
Pub Date : 2019-07-30 DOI: 10.37479/jsm.v1i2.2496
Clara Rizky Triani Rauf, Andi Juanna
This study aims to obtain information, information, and data about things that have not been previously known. This study examined and analyzed how the Comparison of Service Quality in the Delivery Unit of the Prof.Dr.H.Aloe Saboe Regional General Hospital and Toto Kabila Gorontalo Hospital. The population in this study were visitors at the Public Hospital Unit of Prof.Dr.H.Aloei Saboe and Toto Kabila Hospital. In this study the number of samples used was 80 respondents. In determining the sample, the sampling technique used is the accidental sampling technique. The reference used to measure whether there is a difference between service quality received and expected by visitors is the 5 dimensions of service quality (tangible, reliability, responsiveness, assurance, empathy). The results showed that the significance value (sig-2 tailed) was 0.002 for perception. At the 5% significance level the value is significant because the significance is 0,000 0,05, so it is concluded that there are differences in perceptions of service quality of Rs Aloe Saboe and Rs Toto Kabila so that H1 is accepted. The results of the independent analysis of sample t-test of significance value (sig-2 tailed) amounted to 0,000 for expectations. At the 5% significance level the value is significant because the significance is 0,000 0,05, so it is concluded that there are differences in service quality expectations of Rs Aloe Saboe and Rs Toto Kabila so H2 is accepted.
这项研究的目的是获得关于以前不知道的事情的信息、信息和数据。本研究考察分析了萨伯伊地区总医院和托托卡比拉戈伦塔洛医院分娩部服务质量的比较。本研究的研究对象是h . aloei Saboe博士的公立医院和托托卡比拉医院的来访者。在这项研究中,使用的样本数量为80个受访者。在确定样本时,使用的抽样技术是偶然抽样技术。衡量游客所接受的服务质量与期望的服务质量是否存在差异的参考是服务质量的5个维度(有形、可靠、响应、保证、共情)。结果表明,感知的显著性值(sig2尾)为0.002。在5%显著性水平下,该值显著,因为显著性为0000,05,因此得出结论,Aloe Saboe和Toto Kabila的服务质量感知存在差异,因此可以接受H1。独立样本t检验显著性值(sig2 - tailed)的分析结果为期望值为0000。在5%显著性水平下,由于显著性为0000,05,所以该值显著,因此得出结论,Aloe Saboe和Toto Kabila的服务质量期望存在差异,因此H2被接受。
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引用次数: 0
Comparison of Financial Performance Analysis of PT. Telekomunikasi Indonesia. Tbk and PT. Indosat. Tbk Period 2012-2016 印尼电信公司财务绩效分析比较。Tbk和PT.印度。Tbk期间2012-2016
Pub Date : 2019-07-28 DOI: 10.37479/jsm.v1i1.1984
Novarolina Dai
This study aims to compare the financial performance of PT. Telekomunikasi Indonesia Tbk with PT. Indosat Tbk The 2012-2016 period uses the Financial Ratio method which includes liquidity ratios, leverage / solvency, activity, profitability. Based on the Statistical Test, it was obtained that all financial ratios of PT. Telekomunikasi Indonesia Tbk and PT. Indosat Tbk there is a significant difference. In descriptive analysis it can be concluded that the current ratio, debt to asset ratio, total asset turnover and return on assets of PT. Telekomunikasi Indonesia Tbk is better than PT. Indosat Tbk. So that from the two companies it can be concluded that PT. Telekomunikasi Indonesia Tbk has better financial performance compared to PT. Indosat Tbk during the period 2012-2016.Keywords: Financial Ratio, Financial Performance
本研究旨在比较PT. Telekomunikasi Indonesia Tbk与PT. Indosat Tbk的财务业绩。2012-2016年期间使用财务比率方法,包括流动性比率、杠杆/偿付能力、活动、盈利能力。通过统计检验,得出PT. Telekomunikasi Indonesia Tbk和PT. Indosat Tbk的所有财务比率存在显著差异。在描述性分析中,可以得出PT. Telekomunikasi Indonesia Tbk的流动比率、资产负债率、总资产周转率和资产收益率优于PT. Indosat Tbk。因此,从这两家公司可以得出结论,PT. Telekomunikasi Indonesia Tbk在2012-2016年期间的财务业绩优于PT. Indosat Tbk。关键词:财务比率;财务绩效
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引用次数: 1
Testing the Four Factors of the Carhart Model Against Excess Return of Shares in Companies Registered in the Kompas 100 Index for the 2014-2016 Period 2014-2016年康普斯100指数成份股公司超额收益的Carhart模型四因素检验
Pub Date : 2019-07-28 DOI: 10.37479/jsm.v1i1.1983
Delvira Mahmud
The researcher intends to test the four carhart factor model of stock excess return in companies incorporated in Kompas 100 for the 2014-2016 period. Regression analysis was performed on four carhart factor models, namely market returns, firm size, book to market, and momentum towards excess return. The results of this study indicate that in the partial hypothesis testing market return, firm size, and book to market equty variables significantly influence the excess return, while the momentum variable does not significantly influence the magnitude of excess return.Keywords: Four factors, market returns, firm size, book to market equity, momentum, excess stock returns
研究人员拟对2014-2016年康普斯100成分股公司股票超额收益的四卡哈特因子模型进行检验。对市场收益、公司规模、账面市值比和超额收益动量四个carhart因子模型进行回归分析。本研究的结果表明,在部分假设检验中,市场收益、企业规模和账面市值比变量显著影响超额收益,而动量变量对超额收益的大小影响不显著。关键词:四大因素,市场收益,公司规模,账面市值比,动量,超额股票收益
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引用次数: 0
Organizational Climate Conditions and Work Productivity of State Civil Apparatus Towards the Year of Politics in Gorontalo Province 哥伦塔洛省政治年前国家民事机构的组织气候条件和工作效率
Pub Date : 2019-07-28 DOI: 10.37479/jsm.v1i1.1980
Agus Hakri Bokingo
This study aims to obtain an overview of the organizational climate and its influence on the productivity of ASN work in Gorontalo Province. A total of 46 employees from 8 SKPD (Service Unit Work Unit) were made as speakers and were given questionnaires to obtain information regarding their perceptions regarding organizational climate and measuring how high their work productivity was. The researcher revealed that the organizational climate in the Gorontalo Provincial Government so far was quite conducive. However, towards the political year, according to respondents, there were often several maneuvers carried out by SKPD leaders. Likewise, the work productivity of employees is fairly good. It is proven by the annual performance report that shows the performance achievement of employees who meet the target. Improving work productivity is also influenced by organizational climate conditions. The results of the study show that the organizational climate influences the work productivity of the state civil apparatus in Gorontalo Province. Of the many factors that can affect work productivity, 10.3% of them are influenced by organizational climate factors.Keywords: Organizational Climate, Work Productivity, Year of Politics, ASN
本研究旨在概述组织气候及其对戈龙塔洛省ASN工作生产力的影响。来自8个服务单位工作单位(SKPD)的46名员工作为演讲者,并向他们发放问卷,以了解他们对组织氛围的看法,并衡量他们的工作效率有多高。研究人员透露,到目前为止,哥龙塔洛省政府的组织气氛相当有利。然而,根据答复者的说法,临近政治年,社民党领导人经常进行几次演习。同样,员工的工作效率也比较好。通过年度绩效报告来证明员工达到目标后的绩效表现。提高工作效率也受到组织气候条件的影响。研究结果表明,组织氛围影响着哥伦塔洛省国家民事机构的工作生产率。在影响工作效率的诸多因素中,10.3%的因素受到组织气候因素的影响。关键词:组织氛围,工作效率,政治年,ASN
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引用次数: 1
Occupational Safety and Health Employees at PT. PLN Area of Gorontalo City 哥伦塔洛市PT. PLN地区的职业安全和健康雇员
Pub Date : 2019-07-28 DOI: 10.37479/JSM.V1I1.2002
Melan Angriani Asnawi
This study aims to determine the extent of the provision of employee Occupational Safety and Health programs at PT PLN Gorontalo City. This study involved 86 people as respondents, the results showed that the health and safety mechanism can create a safe working environment and can create quality, reliable, superior and competitive human resources so as to increase work productivity and the goals of the company will be achieved. in accordance with the company's vision and mission.Keywords: Organizational Climate, Work Productivity, Year of Politics, ASN.
本研究旨在确定哥伦塔洛市PT PLN提供员工职业安全与健康计划的程度。本研究涉及86人作为调查对象,结果表明,健康与安全机制可以创造一个安全的工作环境,可以创造优质、可靠、优越和有竞争力的人力资源,从而提高工作效率,实现公司的目标。按照公司的愿景和使命。关键词:组织氛围,工作效率,政治年,ASN
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引用次数: 0
Effect of Employee Mutation on Job Stress in Gorontalo District Health Office 戈连塔洛区卫生局员工工作压力变异的影响
Pub Date : 2019-07-28 DOI: 10.37479/jsm.v1i1.1981
Pratiwi Biki
This study aims to examine and find out about how the influence of employee mutations on employee stress in the Gorontalo District Health Office. The population and sample used in this study were 74 people who were all employees at the Gorontalo District Health Office. Samples were chosen randomly and then the data obtained from the samples were analyzed using simple regression analysis techniques. The results of the analysis show that employee mutations have a significant positive effect on employee work stress. The contribution of the influence given by employee mutations to the ups and downs of employee stress is 34%. While the remaining 66% is influenced by other factors that are not specifically explained in this study. These results indicate that if employee mutations are carried out in accordance with the principles of mutation, then the work stress experienced by employees can be minimized. However, the problem today is how the employee paradigm regarding the mutation itself. Mutations that should have been motivated turned out to be a scourge for employees who entered the list of mutations. Of course this is because the implementation of the mutations that have occurred so far have not referred to the HRM principles, where mutations are carried out in addition to fulfilling the shortage of staff in other units / sections as well as to place employees in accordance with their skills, abilities and fields. Current mutations are political products that are implemented and targeted at individuals who are not considered part of political promises. So, instead of minimizing stress, on the contrary it actually adds to work stress.Keywords: Employee mutation, performance
本研究旨在研究和发现员工突变对Gorontalo区卫生办公室员工压力的影响。在这项研究中使用的人口和样本是74人,他们都是Gorontalo地区卫生办公室的雇员。随机选择样本,然后使用简单的回归分析技术对样本数据进行分析。分析结果表明,员工变异对员工工作压力有显著的正向影响。员工突变对员工压力起伏的影响贡献为34%。而剩下的66%则受到其他因素的影响,这些因素在本研究中没有具体解释。这些结果表明,如果按照突变的原则进行员工突变,那么员工所经历的工作压力就可以最小化。然而,今天的问题是员工范式如何看待突变本身。那些本应受到激励的突变,却成了那些进入突变列表的员工的祸患。当然,这是因为到目前为止发生的突变的实施并没有提到人力资源管理原则,在人力资源管理原则中,除了满足其他单位/部门的人员短缺之外,还进行了突变,并根据员工的技能,能力和领域来安置员工。当前的突变是针对那些不被视为政治承诺一部分的个人实施的政治产物。所以,它非但没有减少压力,反而增加了工作压力。关键词:员工变异;绩效
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Jambura Science of Management
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