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.
{"title":"Analysis of Financial Performance Using Du Pont System Approach","authors":"Moh Mf Ginda Male, Lanto miriatin Amali, Meriyana Fransisca Dungga","doi":"10.37479/jsm.v1i2.2494","DOIUrl":"https://doi.org/10.37479/jsm.v1i2.2494","url":null,"abstract":"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.","PeriodicalId":196530,"journal":{"name":"Jambura Science of Management","volume":"25 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114032269","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 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
{"title":"Technical And Economic Analysis Of Catching Equipment Totaluo In Nike Fishing (Awaous Melanocephalus) In Gorontalo City","authors":"Tineke Wolok, Zhulmaydin Chairil Fachrussyah, Irwan Yantu","doi":"10.37479/jsm.v1i2.2520","DOIUrl":"https://doi.org/10.37479/jsm.v1i2.2520","url":null,"abstract":"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","PeriodicalId":196530,"journal":{"name":"Jambura Science of Management","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131590170","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 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.
{"title":"Comparison of Public Sector Service Quality","authors":"Clara Rizky Triani Rauf, Andi Juanna","doi":"10.37479/jsm.v1i2.2496","DOIUrl":"https://doi.org/10.37479/jsm.v1i2.2496","url":null,"abstract":"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.","PeriodicalId":196530,"journal":{"name":"Jambura Science of Management","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126540856","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 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
{"title":"Comparison of Financial Performance Analysis of PT. Telekomunikasi Indonesia. Tbk and PT. Indosat. Tbk Period 2012-2016","authors":"Novarolina Dai","doi":"10.37479/jsm.v1i1.1984","DOIUrl":"https://doi.org/10.37479/jsm.v1i1.1984","url":null,"abstract":"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","PeriodicalId":196530,"journal":{"name":"Jambura Science of Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129824361","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 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
{"title":"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","authors":"Delvira Mahmud","doi":"10.37479/jsm.v1i1.1983","DOIUrl":"https://doi.org/10.37479/jsm.v1i1.1983","url":null,"abstract":"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","PeriodicalId":196530,"journal":{"name":"Jambura Science of Management","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116733678","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 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
{"title":"Organizational Climate Conditions and Work Productivity of State Civil Apparatus Towards the Year of Politics in Gorontalo Province","authors":"Agus Hakri Bokingo","doi":"10.37479/jsm.v1i1.1980","DOIUrl":"https://doi.org/10.37479/jsm.v1i1.1980","url":null,"abstract":"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","PeriodicalId":196530,"journal":{"name":"Jambura Science of Management","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127796847","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 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.
{"title":"Occupational Safety and Health Employees at PT. PLN Area of Gorontalo City","authors":"Melan Angriani Asnawi","doi":"10.37479/JSM.V1I1.2002","DOIUrl":"https://doi.org/10.37479/JSM.V1I1.2002","url":null,"abstract":"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.","PeriodicalId":196530,"journal":{"name":"Jambura Science of Management","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126241035","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 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
{"title":"Effect of Employee Mutation on Job Stress in Gorontalo District Health Office","authors":"Pratiwi Biki","doi":"10.37479/jsm.v1i1.1981","DOIUrl":"https://doi.org/10.37479/jsm.v1i1.1981","url":null,"abstract":"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","PeriodicalId":196530,"journal":{"name":"Jambura Science of Management","volume":"2016 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114456400","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}