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Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan PT. Garuda Daya Pratama Sejahtera (GDPS) 分析财务报告,评估PT.揭路荼初级电力绩效(GDPS)
Pub Date : 2023-07-01 DOI: 10.35870/emt.v7i3.1180
Analisis Laporan Keuangan, Untuk Menilai, Kinerja Keuangan, PT. Garuda, Daya Pratama, Anggun Preselia, Anggraeni Yunita
Tujuan dari penelitian ini adalah untuk mengevaluasi kondisi keuangan perusahaan dan mengukur tingkat likuiditas, profitabilitas, solvabilitas, dan aktivitas GDPS. Jenis penelitian yang dilakukan adalah deskriptif kuantitatif, dan sumber data yang digunakan adalah laporan keuangan GDPS periode 2019-2021. Hasil penelitian menunjukkan bahwa PT. GDPS memiliki rasio likuiditas cukup baik untuk membayar hutang jangka pendek, namun pengelolaan kas perlu ditingkatkan. Rasio profitabilitas menunjukkan Net Profit Margin dan Return on Asset rendah, namun Return on Equity baik. Rasio solvabilitas menunjukkan nilai Debt to Asset Ratio dan Debt to Equity Ratio tinggi yang dapat meningkatkan risiko pembayaran hutang di masa depan. Namun, rasio aktivitas menunjukkan kemampuan yang baik dalam memanfaatkan aset untuk mencapai tujuan perusahaan.
本研究的目的是评估公司的财务状况,衡量公司的流动性、盈利能力、偿偿性和GDPS活动水平。所进行的研究类型为定量描述性研究,所使用的数据来源为GDPS时期财务报表为2017 -2021年。研究结果表明,PT. GDPS的流动性比足以支付短期债务,但需要增加现金管理。利润率利润率和资产回报率很低,但回报率很好。偿付比率显示了债务估价值和高利率估值,这可能会增加未来偿还债务的风险。然而,活动比率显示出在利用资产实现企业目标方面的良好能力。
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引用次数: 1
Analisis SWOT dalam Meningkatkan Daya Saing pada Toko Dura di Bandar Lampung
Pub Date : 2023-07-01 DOI: 10.35870/emt.v7i3.1268
Defrizal, Simeon Fabian Pramudya
This study aims to determine the marketing plan of Toko Dura to increase its competitiveness. The research methodology is descriptive analysis, SWOT analysis, External Factor Evaluation (EFE matrix), and Internal Factor Evaluation (IFE Matrix) were all used in this study. The study findings explain that Dura Store's competitive tactics are not only offering high-quality goods at low prices, but also considering delivery services, maximizing the marketing of goods through social media, and upholding the industry's reputation in society to foster consumer confidence. The IFE matrix for Dura Store is 2.86 which indicates a very strong internal position. The weight value of the EFE Matrix is 3.21 which shows that Toko Dura is relatively strong in resisting the dynamics of the external environment.
本研究旨在确定东京杜拉的营销计划,以提高其竞争力。研究方法采用描述性分析、SWOT分析、外部因素评价(EFE矩阵)和内部因素评价(IFE矩阵)。研究结果解释了Dura Store的竞争策略不仅是提供物美价廉的商品,还考虑送货服务,通过社交媒体最大化地营销商品,并维护行业在社会中的声誉,以培养消费者的信心。Dura Store的IFE矩阵为2.86,表明其内部位置非常强。EFE矩阵的权重值为3.21,说明Toko Dura对外部环境的动态抵抗能力较强。
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引用次数: 0
Pengaruh Soft Skill Terhadap Kesiapan Kerja Mahasiswa Universitas Bandar Lampung
Pub Date : 2023-07-01 DOI: 10.35870/emt.v7i3.1203
Terhadap Kesiapan, Kerja Mahasiswa, Universitas Bandar, Lampung Khairudin, Putri Ismatul I’fa
The purpose of this research is to find out how soft skills influence the preparation of Bandar Lampung University students to enter the world of work. This research uses a quantitative descriptive method. 365 students from two study programs namely accounting and management represent the population in this survey, all of them are 2019 FEB students. The sample was obtained using a probability random sampling technique, and a total of 78 respondents were obtained which were then analyzed using SPSS 26 software. The results of the study revealed that soft skills have a positive and significant impact on student work readiness in February 2019. according to the regression coefficient of 0.832, the calculated t value of 10.589, and the correlation coefficient value of 0.772. The coefficient of determination (R2) for students at the University of Bandar Lampung is 0.591 or 59.1%, which proves that soft skills can affect changes in work readiness variables by 59.1%. Meanwhile the remaining 40.9% is described by factors outside this study.
本研究的目的是找出软技能如何影响楠榜港大学学生进入工作世界的准备。本研究采用定量描述方法。来自会计和管理两个专业的365名学生代表了本次调查的人口,他们都是2019年的FEB学生。样本采用概率随机抽样技术,共获得78名受访者,然后使用SPSS 26软件进行分析。2019年2月的研究结果显示,软技能对学生的工作准备有积极而显著的影响。根据回归系数为0.832,计算出t值为10.589,相关系数值为0.772。楠榜港大学学生的决定系数(R2)为0.591,即59.1%,证明软技能对工作准备变量变化的影响为59.1%。同时,剩余的40.9%是由本研究之外的因素描述的。
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引用次数: 0
Pengaruh Kinerja Keuangan Terhadap Financial Distress (Studi pada Perusahaan Asuransi yang Terdaftar di BEI Periode 2017-2021) 财务绩效对金融Distress的影响(2014 - 2018年上市保险公司的一项研究)
Pub Date : 2023-07-01 DOI: 10.35870/emt.v7i3.1214
Ayu Gita Permata, Aminah
The purpose of this study is to analyze the impact of profitability, solvency, and liquidity on the financial condition of 13 Indonesian Stock Exchange (IDX) listed insurance companies in the period 2017-2021. The sampling method used was direct sampling and data were analyzed using descriptive analysis, review, and hypothesis testing. We found that profitability (ROA), solvency (DAR) and liquidity (CR) have partially or simultaneously had a positive and significant impact on the degree of financial deterioration of insurers. These insights have a significant impact on the financial management of insurers and aid decision-making by industry managers, investors, and regulators. The results of this analysis could lead to a better understanding of the factors that influence financial hardship and encourage insurers to pay more attention to financial performance and better manage risk. This research can also make a valuable contribution to financial literature and can form the basis for further research on risk management and corporate finance in insurance and other areas of finance.
本研究的目的是分析盈利能力、偿付能力和流动性对印尼证券交易所(IDX)上市保险公司2017-2021年期间财务状况的影响。抽样方法为直接抽样,数据分析采用描述性分析、回顾性分析和假设检验。研究发现,盈利能力(ROA)、偿付能力(DAR)和流动性(CR)对保险公司财务恶化程度具有部分或同时显著的正向影响。这些见解对保险公司的财务管理有重大影响,并有助于行业管理者、投资者和监管机构的决策。这一分析的结果可以使我们更好地了解影响财务困难的因素,并鼓励保险公司更多地关注财务业绩和更好地管理风险。本研究也可以对金融文献做出有价值的贡献,并可以为进一步研究保险和其他金融领域的风险管理和公司财务奠定基础。
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引用次数: 1
Pengaruh Pelatihan dan Motivasi Kerja Terhadap Kinerja Karyawan Bagian Produksi pada PT. Agri Lestari Nusantara 工作培训和动机对Nusantara PT. Agri可持续生产绩效员工的影响
Pub Date : 2023-07-01 DOI: 10.35870/emt.v7i3.1263
Kalvin Graha Aristanora, Toton
This study was conducted at PT. Agri Lestari to study the impact of training and work motivation on employee performance. The research method used is quantitative using a variety of linear analysis techniques. The study respondents were 50 employees from PT's production team. Agri Lestari Nusantara, selected by saturation sampling. Data checking was performed using SPSS 26.0 software. The results of data analysis show that training has a positive and significant impact on employee performance. In addition, work motivation also has a positive and significant impact on employee performance. At the same time, training and motivation at work has a positive and significant impact on employees. This study provides valuable information for PT. Agri Lestari in improving employee performance through training efforts and increasing work motivation.
本研究在PT. Agri Lestari进行,研究培训和工作动机对员工绩效的影响。使用的研究方法是定量使用各种线性分析技术。调查对象是来自PT生产团队的50名员工。Agri Lestari Nusantara,通过饱和采样选择。采用SPSS 26.0软件进行数据检验。数据分析结果表明,培训对员工绩效有显著的正向影响。此外,工作动机对员工绩效也有显著的正向影响。同时,工作中的培训和激励对员工有积极而显著的影响。本研究为Agri Lestari公司通过培训提高员工绩效和增加工作动机提供了有价值的信息。
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引用次数: 0
Pengaruh Pengetahuan Kewirausahaan dan Efikasi Diri Terhadap Minat Wirausaha Mahasiswa Universitas Serambi Mekkah Kota Banda Aceh 创业知识和自我正化对麦加位于班达亚齐市的企业家学生的兴趣的影响
Pub Date : 2023-07-01 DOI: 10.35870/emt.v7i3.1182
Pengaruh Pengetahuan Kewirausahaan, dan Efikasi, Diri Terhadap, Minat Wirausaha, Mahasiswa Universitas, Serambi Mekkah, Kota Banda, Aceh Ijal Fahmi, Yenni Agustina, T. Zulfikar
Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan kewirausahaan dan efikasi diri motivasi terhadap minat berwirausaha pada mahasiswa Fakultas Ekonomi Universitas Serambi Mekkah Kota Banda Aceh. Populasi dalam penelitian ini adalah seluruh mahasiswa Fakultas Ekonomi dengan sampel sebanyak 30 orang mahasiswa. Metode yang digunakan adalah metode survey dengan pendekatan deskriptif kualitatif. Alat analisis menggunakan analisis regresi berganda, koefisien determinasi, dan uji hipotesis untuk parsial menggunakan uji t sedangkan untuk simultan menggunakan uji F. Hasil penelitian menunjukkan bahwa pengetahuan        kewirausahaan dan efikasi diri berpengaruh positif dan signifikan terhadap minat berwirausaha mahasiswa Fakultas Ekonomi Universitas Serambi Mekkah Kota Banda Aceh. Adanya pengaruh positif pengetahuan kewirausahan dan efikasi terhadap minat wirausaha ini menunjukan bahwa pengetahuan dan pemahaman serta keyakinan diri seseorang akan kemampuannya dalam melakukan aktivitas wirausaha, sangat mempengaruhi minat orang yang bersangkutan dalam berwirasausaha. Sebaliknya, apabila pemahaman dan keyakinan akan kemampuan dirinya rendah, maka akan rendah pula minatnya untuk berwirausaha.
本研究旨在探讨麦加复登亚齐市经济学系学生创业知识和自我激励对企业家兴趣的影响。本研究的总体人口是一所经济学院的学生,样本多达30名学生。采用的方法是对描述性质的方法进行调查。分析工具使用部分回归、确定性系数和假设分析,同时使用F.研究结果表明,创业知识和自我艾格里斯对麦加市班达亚齐市经济学系学生的利益产生了积极而重要的影响。这种创业知识的积极影响表明,一个人的知识、理解和自我意识在从事企业家活动方面的能力,极大地影响了企业家的利益。另一方面,当他对自己的能力缺乏理解和信心时,他对创业的兴趣就会降低。
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引用次数: 0
Industri Halal : Kontestasi Label Halal Pada Sektor Makanan di Provinsi Aceh 清真工业:亚齐省食品区的清真标签
Pub Date : 2023-07-01 DOI: 10.35870/emt.v7i3.1456
Fuadi, Ramadhan Razali
This study examines the differences in interpretation of halal labels between actors from micro, small and medium enterprises (MSME) and small and medium sized industries (IKM). Although halal labels function as an indicator of halal products, various interpretations by industry insiders often lead consumers to consider products without halal labels. This study involved respondents from MSME and IKM stakeholders, communities, and observers of the Halal industry in Aceh province. The results show that different interpretations of halal labels are affected by the lack of socialization performed by stakeholders. In general, people are more likely to choose products with the Halal label than those without the label. To maximize the comprehensive implementation of the halal concept, this study recommends that the government establish a monitoring group to strengthen the supply chain of halal products. Therefore, this effort is expected to reduce ambiguity and increase consumer confidence in Halal products in the market.
本研究考察了来自中小微企业(MSME)和中小工业(IKM)的行为者对清真标签的解释差异。虽然清真标签作为清真产品的指标,但业内人士的各种解释往往导致消费者考虑没有清真标签的产品。这项研究涉及来自亚齐省的MSME和IKM利益相关者、社区和清真产业观察员的受访者。结果表明,不同的清真标签解释受到缺乏社会化的利益相关者的影响。一般来说,人们更有可能选择带有清真标签的产品,而不是没有标签的产品。为了最大限度地全面实施清真概念,本研究建议政府建立一个监督小组,以加强清真产品的供应链。因此,这一努力有望减少歧义,增加消费者对市场上清真产品的信心。
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引用次数: 0
Analisis Motivasi Kerja dalam Meningkatkan Kinerja Karyawan pada Eyelashbdl di Bandar Lampung
Pub Date : 2023-07-01 DOI: 10.35870/emt.v7i3.1189
Shinta Septia, Vonny Tiara Narundana
The purpose of this study is to analyze job motivation to improve the performance of Eyelashbdl's employees. The types of research used are descriptive and qualitative. The research was conducted at his Eyelashbdl using data sources obtained from interviews with the owner and two of her three informants. He uses a data-gathering technique in four stages: observation, interviewing, documenting, and providing information. As a result, it was found that work motivation plays an important role in supporting employee performance, and if employee performance is satisfactory, it can be said that Eyelashbdl employee performance is good, and the company's image can be improved. Factors that influence employee performance include providing annual bonuses, free lunches, meeting specific visit goals, working holiday bonuses, performance recognition, and the opportunity for free treatment at Eyelashbdl. Paying salaries annually can have a very positive impact on employee performance, reflected in the services they provide, and attracting customers through the convenience offered. However, the more employees you have, the faster your work will be, and the better your results will be. Eyelashbdl's Profit Growth Drives Employee Motivation.
本研究的目的是分析工作动机,以提高Eyelashbdl员工的绩效。使用的研究类型是描述性和定性的。这项研究是在他的Eyelashbdl进行的,使用的数据来源来自对店主及其三名线人中的两名的采访。他将数据收集技术分为四个阶段:观察、采访、记录和提供信息。结果发现,工作动机对员工绩效起着重要的支撑作用,如果员工绩效令人满意,可以说Eyelashbdl员工绩效良好,公司形象可以得到提升。影响员工绩效的因素包括提供年度奖金、免费午餐、完成特定的拜访目标、工作假期奖金、绩效认可以及在Eyelashbdl免费治疗的机会。每年支付工资可以对员工的表现产生非常积极的影响,这反映在他们提供的服务上,并通过提供的便利吸引顾客。然而,你的员工越多,你的工作就会越快,结果也会越好。Eyelashbdl的利润增长驱动员工积极性。
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引用次数: 0
Pengaruh Jiwa Kewirausahaan dan Kemandirian Pribadi Terhadap Keberhasilan Usaha Kuliner Martabak di Jalan P. Antarsari Bandar Lampung 创业精神和个人自立对南榜商业街烹饪烹饪成功的影响
Pub Date : 2023-07-01 DOI: 10.35870/emt.v7i3.1233
Kresna Bayu Adji, Tina Miniawati Barusman
Amid the difficult circumstances of the pandemic, many of Martabak's merchants have expressed concern about declining sales. To address this situation, this study aims to explore the interplay between entrepreneurial spirit, personal independence, and business success of Martabak dealers on Antarsari Road. This study is based on robust numerical and quantitative data and utilizes advanced computational and statistical methods supported by SPSS 25 software for comprehensive data analysis. The findings highlight that both entrepreneurship and individual independence play an important role in the success of Antarsari Street Martabak merchants. As businesses grapple with the unprecedented challenges of the pandemic, these key factors are proving to be key drivers affecting overall business outcomes in this situation. By uncovering these key connections, this analysis aims to provide Martabak vendors with valuable insights to help them manage uncertainty in the pandemic era and adjust their strategies for lasting success.
在疫情的艰难情况下,Martabak的许多商家对销售额下降表示担忧。为了解决这一问题,本研究旨在探讨Antarsari路Martabak经销商的创业精神、个人独立性与商业成功之间的相互作用。本研究以可靠的数值和定量数据为基础,利用SPSS 25软件支持的先进的计算和统计方法进行全面的数据分析。研究结果强调,企业家精神和个人独立性在Antarsari街Martabak商人的成功中发挥了重要作用。随着企业努力应对疫情带来的前所未有的挑战,事实证明,在这种情况下,这些关键因素是影响整体业务成果的关键驱动因素。通过揭示这些关键联系,本分析旨在为Martabak供应商提供有价值的见解,帮助他们在大流行时期管理不确定性,并调整战略以取得持久成功。
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引用次数: 0
Pengaruh Kemudahan Berbelanja pada Masa Society 5.0 yang Meningkatkan Sifat Konsumtif pada Kaum Milenial
Pub Date : 2023-07-01 DOI: 10.35870/emt.v7i3.1062
Pengaruh Kemudahan Berbelanja pada, Masa Society, Y. meningkatkan, Sifat Konsumtif, pada Kaum, Milenial Nasruloh, R. Andriani, Rosmayanti, Moch. Whilky Rizkyanfi
Penelitian ini berfokus pada bagaimana perkembangan teknologi dan informasi yang sangat cepat pada society 5.0. Hal ini berpengaruh terhadap perubahan di masyarakat dalam berbelanja untuk memenuhi kebutuhan sehari-hari. Dengan adanya perkembangan teknologi ini masyarakat dapat memenuhi kebutuhan hidup sehari-hari tanpa perlu keluar rumah apalagi yang memiliki kesibukan. Metode yang digunakan untuk penelitian ini adalah analisis data kuantitatif dengan cara menyebarkan kuesioner tentang belanja online dan perilaku konsumtif kepada kalangan remaja menuju dewasa yaitu rentang umur 17-25 tahun. Data diperoleh dengan teknik simple random sampling yaitu pengambilan sampel secara acak dari Sebagian peserta dalam sebuah populasi yang kemudian hasil dari data tersebut dianalisis. Hasil penelitian menunjukan bahwa dengan adanya perkembangan teknologi tidak serta merta menyebabkan seseorang berperilaku konsumtif karena mudahnya mendapatkan sesuatu yang diinginkan atau dibutuhkan tanpa perlu keluar rumah. Akan tetapi ada faktor-faktor lain yang lebih mendorong seseorang untuk berperilaku konsumtif disamping adanya teknologi yang memudahkan untuk berbelanja. Factor-faktor tersebut seperti karena adanya diskon yang ditawarkan sehingga tanpa pikir panjang langsung membeli barang tersebut karena merasa bisa lebih hemat padahal barang tersebut tidak terlalu dibutuhkan, kemudian  gaya hidup yang mewah dan sangat memikirkan gengsi karena ingin dipandang memiliki status social yang tinggi di masyarakat, dan yang terakhir selalu ingin tampil dengan teman-teman sebayanya, remaja cenderung akan melakukan hal apapun agar tidak ketinggalan dengan trend yang ada.
本研究集中在5.0学会的技术和信息是如何迅速发展的。这影响了社会为满足日常需求而购买商品的变化。随着这些技术的发展,人们可以在不离开家的情况下满足日常生活的需要。这项研究的方法是定量数据分析,它将一份关于在线购物和消费行为的问卷传播给青少年的成人,该问卷的年龄为17-25岁。数据是通过简单的随机抽样技术获得的,即从某一群体中的一些参与者随机抽样,然后分析这些数据的结果。研究表明,随着技术的缓慢发展,人们会立即做出消费行为,因为人们可以在不出门的情况下很容易得到他们想要或需要的东西。然而,还有其他因素比方便消费的技术更能激励一个人做出消费行为。这些Factor-faktor由于提供的折扣,这样毫不犹豫地就直接买物品,因为觉得可以更节省,而这些东西不太需要,然后奢侈的生活方式,非常想骄傲因为被认为是在社会上有很高的社会地位,后者一直想和同龄人,表演青少年倾向于做任何事情来避免赶上潮流。
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引用次数: 0
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Jurnal EMT KITA
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