Kinerja Keuangan PT. Garuda Indonesia Tbk Selama Pandemi Covid 19

Corona Virus Disease or COVID-19 pandemic has disrupted economic, social and political activities in almost the entire world. Indonesia is one of the countries affected by COVID-19 which has spread since early March 2020. This virus outbreak continues to increase until the government follows the rules made by the World Health Organization (WHO) in the "Social Distancing" program or social restrictions. One of the companies experiencing a slowdown in economic activity is PT. Garuda Indonesia Tbk. PT Garuda Indonesia Tbk is an Indonesia-based company primarily engaged in the aviation business.       The purpose of this study was to determine and analyze the financial performance of PT Garuda Indonesia Tbk during the covid 19 pandemic.        Data collection techniques using literature (Library Research) and quantitative methods. Analysis of the data used in this study is the ratio of profitability. The analytical tools used are Gross Profit Margin, Net Profit Margin, Return On Assets, Return On Equity.       The results of research on the financial performance of PT. Garuda Indonesia in terms of profitability ratio Gross Profit Margin has decreased, due to declining ticket sales resulting in the company being less able to earn a profit. Profitability ratio Net Profit Margin has decreased, due to the decline in ticket sales resulting in the company being less able to earn a profit. The profitability ratio of Return On Assets has decreased, the decline is due to the company's inability to generate net income by using total assets. The Return On Equity profitability ratio has decreased, the decline was due to companies being less able to manage available capital effectively and efficiently to generate income during the covid 19 pandemi

ANALISIS LIKUIDITAS PT PELAYARAN DUTA LINTAS SAMUDERA TAHUN 2018 - 2021

The purpose of this research is to determine the liquidity level of PT.Pelayaran Duta Lintas Samudera during the pandemic. Liquidity is a company's ability to pay off short-term debt on time, including paying off part of long-term debt that is due in the year concerned.          This research is a qualitative research using calculations on data in the form of company financial reports, namely income statements and balance sheets for four years, the 2018-2021 period. The analytical tool in this study uses the liquidity ratio with the current ratio, cash ratio, and quick ratio methods.          The results of the research based on the proposed hypothesis show that the liquidity ratio is based on: (1) The current   ratio is declared "increasing", this is based on the calculation of the current ratio in the last 2 years increasing to above 200%, which is 264.9%. (2) The quick ratio is declared “increasing”, this is based on the calculation of the quick ratio in the last 2 years, increasing to above 50%, which is 199.6%. (3) The cash ratio is declared “increasing”, this is based on the calculation of the cash ratio in the last 2 years which has increased to above 150%, which is 254.7%.         Based on the results of this study, it is concluded that the level of liquidity of PT. Pelayaran Duta Lintas Samudera from 2018 to 2021 will not experience a decline based on the current ratio,  cash ratio and quick ratio.  It is expected that PT.  Pelayaran  Duta  Lintas  Samudera  will  continue  to  maintain  the  company's liquidity due to the uncertain economic situation in the future even though it has managed to get through the Covid-19 pandemic.based on the current ratio, cash ratio and quick rati

ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN RASIO LIKUIDITAS, PROFITABILITAS DAN AKTIVITAS PADA PT SLJ GLOBAL TBK. PERIODE 2017 - 2020

This study aims to determine and analyze the Financial Performance of PT SLJ Global Tbk. The period of 2017 - 2020 in terms of liquidity ratios is measured by the current ratio, Profitability Ratios are measured by gross profit margins and Activity Ratios are measured by total assets turnover.The research method used in this research is library research, which is collecting information from books, journals and the internet. The analytical tools used are the current ratio, the gross profit margin and the total assets turnover ratio.Financial performance of PT SLJ Global Tbk. The 2017-2020 period as measured by the current ratio is still not optimal due to a decrease in the company's current assets and current debt. What is measured by gross profit margin can be said to be quite good, due to an increase in sales and gross profit, except in 2020 the company experienced a loss. Meanwhile, as measured by total assets turnover is still not optimal due to a decline in sale

PENGARUH KESELAMATAN KESEHATAN KERJA (K3) DAN SIDAK FATIGUE TERHADAP KINERJA KARYAWAN DRIVER DUMP TRUCK PADA PT. MAHAKAM SUMBER JAYA JOB SITE DESA KERTABUANA KECAMATAN TENGGARONG SEBERANG

The purpose of this study was to determine and analyse: 1) The effect of safety on employee performance at PT Mahakam Sumber Jaya. 2) The effect of occupational health on employee performance at PT Mahakam Sumber Jaya. 3) The effect of work fatigue on employee performance at PT. Mahakam Sumber Jaya. 4) The effect of occupational health safety and fatigue sidak simultaneously on employee performance at PT. Mahakam Sumber Jaya.This research was conducted only on dump truck driver employees at PT Mahakam Sumber Jaya. The sample taken was 70 respondents using the simple random sampling method. Data collection techniques using field research and library research. Data collection by distributing questionnaires with a linkert scale to measure each indicator. The analysis tool in this study uses multiple linear regression analysis.The results showed that 1) Work safety variables have a significant positive effect on employee performance. 2) Occupational health variables have a significant positive effect on employee performance. 3) Sidak fatigue variable has a significant positive effect on employee performance. 4) Variables of Occupational Safety, Occupational Health and Sidak Fatigue simultaneously have a significant positive effect on Employee Performanc

EFEKTIVITAS PENGGUNAAN E-SAMSAT SEBAGAI MEDIA PELAYANAN INFORMASI MASYARAKAT DI KOTA SAMARINDA

ABSTRACTNamira Nur Syifa Azzahra, 2022: The effectiveness of using e-samsat as a medium for public information services in the city of Samarinda. Under the guidance of Mrs. Eka Yudhyani as supervisor 1 and Mrs. Rina Masithoh as supervisor II.The aims of this research are: 1). To describe the effectiveness of service procedures in the use of E-samsat as a medium of information services for the community in the city of Samarinda. 2). To describe the effectiveness of the completion time in the use of E-samsat as a medium of information services for the community in the city of Samarinda. 3). To describe the effectiveness of service costs in the use of E-samsat as a medium of information services for the community in the city of Samarinda. 4). To describe the effectiveness of service products in the use of E-samsat as a medium of information services for the community in the city of Samarinda. 5). To describe the effectiveness of facilities and infrastructure in the use of E-samsat as a medium of information services for the community in the city of Samarinda. 6). To describe the effectiveness of the competence of service providers in the use of E-samsat as a medium of information services for the community in the city of Samarinda.This type of research uses quantitative research. The sample in this study was 90 people using e-samsat service using a convinence sampling technique. The data collection technique used is a questionnaire. The data analysis technique used descriptive statistical analysis, validity and reliability tests.The results showed that the use of e-samsat as an information service medium was felt to be effective for the community in terms of service procedures, completion time, service costs, service products, facilities and infrastructure as well as the competence of service providers

SISTEM PELAPORAN PENGGUNAAN DAN PENGELOLAAN ALOKASI DANA DESA SEDULANG KECAMATAN KOTA BANGUN KABUPATEN KUTAI KARTANEGARA PROVINSI KALIMANTAN TIMUR

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis sistem pelaporan penggunaan dan pengelolaan Alokasi Dana Desa Sedulang Kecamatan Kota Bangun Kabupaten Kutai Kartanegara Provinsi Kalimantan Timur. Dasar teori yang digunakan adalah akuntansi sector publik merupakan salah satu bidang akuntansi yang mengkhususkan diri dalam pencatatan dan pelaporan transaksi-transaksi yang ada di instansi pemerintah dan menghasilkan laporan keuangan pemerintahan. Hipotesis penelitian ini yaitu sistem pelaporan penggunaan dan pengelolaan Alokasi Dana Desa Sedulang Kecamatan Kota Bangun Kabupaten Kutai Kartanegara Provinsi Kalimantan Timur tahun 2019 sudah efektif. Fokus pada penelitian ini yaitu menganalisis efektifitas sistem pelaporan penggunaan dan pengelolaan Alokasi Dana Desa tahun 2019. Analisis yang digunakan dalam penelitian ini adalah rasio efektifitas Alokasi Dana Desa. Berdasarkan hasil analisis dan pembahasan diketahui bahwa sistem pelaporan penggunaan dan pengelolaan Alokasi Dana Desa Sedulang tahun 2019 disimpulkan bahwa efektifitas sistem pelaporan penggunaan dan pengelolaan Alokasi Dana Desa Sedulang tahun 2019 sebesar 83,3% yakni kurang efektif. Hal ini dikarenakan pengalokasian ADD Bidang Penyelenggaraan Pemerintah Desa sebesar 88,4% yakni lebih dari 30% sehingga belum efektif. Kemudian pengalokasian ADD Bidang Pelaksanaan Pembangunan Desa sebesar 83,3% yakni lebih dari 30% sehingga belum efektif. Begitupula pengalokasian ADD Bidang Pembinaan Kemasyarakatan sebesar 49,1% yakni kurang dari 70% (paling sedikit 70%) sehingga belum efektif. Sedangkan pengalokasian ADD Bidang Pemberdayaan Masyarakat sebesar 71,9% yakni lebih dari 70% sehingga sudah efektif

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN MOTOR BEAT PADA DEALER ASTRA MOTOR AGUS SALIM SAMARINDA

ABSTRACTAnalysis of the Factors Influencing the Purchase Decision of a Beat Motor at the Astra Motor Dealer Agus Salim Samarinda. Under the guidance of Mrs. Danna Solihin, as advisor I and Mrs.  Nurfitriani, as advisor II.Based on the pra survey at Astra Motor Agus Salim Samarinda dealers, it can be seen that not’all consumers who visit dealers are motivated to buy the motorbike they want, on average they are just looking at it, the dealers are’nt motivating consumers to get to know the product about the quality of the product.  The research aims to examine the effect of product, price. Promotions and people on the decision to purchase a Beat Motor at the Astra Motor Agus Salim Dealer in Samarinda. With a total sample of 73 respondents consisting of consumers who have bought Beat Motor products at the Astra Motor Agus Salim Samarinda Dealer. This study uses analytical tools with multiple linear regression, correlation and determination tests as well as hypothesis testing, namely the t test and model feasibility test (F). The results showed that based on the F test or Simultaneously (together) where the variable product, price, promotion and people have a positive and significant effect on purchasing decisions. Based on the t or partial test, the product variable has a positive and significant effect on the purchase decision, the price variable has a positive and significant effect on the purchase decision, the promotion variable has a positive and significant effect on the purchase decision, while the people variable has an insignificant and positive effect on the Beat Motorbike purchase decision at an Astra Motor Dealer Agus Salim Samarinda. 

ANALISIS PENGELOLAAN PIUTANG USAHA PADA CV. PRASETYA UTAMA DI SAMARINDA

Accounts Receivable Management Analysis at CV. Prasetya Utama In Samarinda, under the guidance of Dr. Dra. Ec. Elfreda Aplonia Lau, M.Si as Supervisor I and Mrs. Nurfitriani, S.E.,M.M as Supervisor II. Accounts receivable management is very important for the company so that the company can minimize losses and know the management of accounts receivable carried out by the company management.This study aims to determine whether the management of accounts receivable at CV. Prasetya Utama 2017-2019 has been well implemented. The analytical tools used are accounts receivable turnover, average days of collection of accounts receivable, arrears ratio and billing ratio.The results of the research analysis showed that the management of accounts receivable at CV. Prasetya Utama in Samarinda has not been implemented properly, as evidenced by the decreasing turnover of accounts receivable, the longer the average day of collection of accounts receivable, the higher arrears ratio and the increasing collection ratio but not in accordance with the larger totalreceivables

DAMPAK PENURUNAN HARGA BATU BARA GLOBAL TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERTAMBANGAN SUB SEKTOR BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA

The Impact of Decline in Global Coal Prices on Profit Growth in Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange under the guidance of Mrs. Titin Ruliana as supervisor I and Mrs. Purwanti as supervisor II.The purpose of this study is to determine and analyze the impact of the decline in global coal prices in terms of liquidity ratios (Current Ratio), solvency ratios (Debt to Equity Ratio), profitability ratios (Net Profit Margin and Return On Assets) on profit growth in sub-sector mining companies. coal listed on the Indonesia Stock Exchange in 2018-2021.Sample selection using purposive sampling technique. The selected sample is 8 companies. The method of analysis in this study consists of the classical assumption test, multiple linear regression analysis test, t test and the coefficient of determination (R2) test. The results of the partial test (t test) show that the Current Ratio and Debt To Equity Ratio have no significant effect on profit growth in coal sub-sector companies listed on the Indonesia Stock Exchange in 2018-2021. While the results of the partial test (t test) show that Net Profit Margin and Return On Assets have a significant effect on profit growth in coal sub-sector companies listed on the Indonesia Stock Exchange in 2018-2021. The results of the coefficient of determination test show the Adjusted R Square value of 0.672, this means that 67.2% of the dependent variable can be explained by the independent variable, while the remaining 32.8% is explained by other variable

Analisis Faktor Yang Mempengaruhi Konsumen Berbelanja Di Pasar Tradisional Dan Pasar Modern (Studi Kasus Pasar Rahmat dan Hypermart Plaza Mulia di Samarinda)

This research was conducted to determine and analyze the influence of price, location, and service quality factor on consumer satisfaction shopping at Traditional Markets (Rahmat Market) and Modern Markets (Hypermart Plaza Mulia in Samarinda) and differences in factors (price, location, and service quality) which affects consumer satisfaction shopping at Traditional Markets (Rahmat Market) and Modern Markets (Hypermart Plaza Mulia in Samarinda).Theories used in this study include marketing management, consumer behavior, marketing strategy, marketing mix, price, location, service quality, and customer satisfaction.The analysis tools in this research are validity test, reliability test, normality test, linearity test, classical assumption test, multiple linear regression analysis, t test, F test, determination coefficient test (R2), and t-test difference test.Based on the analysis, the factor of price, location, and service quality have a significant influence on consumer satisfaction shopping at Traditional Markets (Rahmat Market) and Modern Markets (Hypermart Plaza Mulia in Samarinda). These results indicate that the better the consumer's perception of the price offered, the location of the market, and the quality of services provided, the higher the level of customer satisfaction