ANALISIS RASIO PROFITABILITAS DAN RASIO AKTIVITAS MENJADI DASAR PENILAIAN KINERJA KEUANGAN KSP KARYA MANDIRI

The purpose of this research is to evaluate KSP Karya Mandiri's financial performance from 2020 to 2022, specifically focusing on profitability ratios, and activity ratios, and comparing its performance with industry benchmarks. The research method used is qualitative, utilizing the KSP Karya Mandiri financial statements as the main analysis. Secondary data is used, and data collection techniques include interviews and literature. The results show that KSP Karya Mandiri has performed very well in terms of gross profit margin, outperforming the industry average by an average of 64%. In addition, net profit margins are also impressive, exceeding the industry average by 35%. Return on investment is considered satisfactory, meeting industry standards of an average of 27%. However, when looking at the activity ratio, KSP Karya Mandiri does not manage its assets effectively. Average accounts receivable turnover was significantly lower than the industry standard at only 5 times, and inventory turnover fell below industry expectations at 1 time. On the other hand, total asset turnover is considered adequate, in line with the industry standard average of 1 time. In conclusion, profitability ratios and activity ratios provide valuable insights into a company's financial performance, resource utilization, cost control measures, and sales effectiveness and efficiency

PENGARUH MODAL KERJA DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTARDI BURSA EFEK INDONESIA

This research aims to find out the effect of working capital, liquidity, and sales growth on the profitability in Food and Beverages companies which were listed on Indonesia stock exchange. The research was quantitative, while, the population was Food and Beverages companies which were listed on Indonesia stock exchange 2019-2021, moreover, the sampling collection technique used purposive sampling. In line with, there were ten companies as sample. Furthermore, the data analysis technique used multiple linier regression with SPSS version 20, as the hypothesis testing instrument. The research result concluded the working capital had negative and insignificant effect on the profitability of Food and Beverages companies which were listed on Indonesia stock exchange with significant 0,728. On the other hand, liquidity has positive and significant effect on the profitability of Food and Beverages companies which were listed on Indonesia stock exchange with significant 0,000. In addition, the sales growth had positive but insignificant effect on the profitability of Food and Beverages companies which were listed on Indonesia stock exchange with significant 0,545

PENGARUH KEBIJAKAN DIVIDEN, KEPUTUSAN INVESTASI, DAN LABA BERSIH TERHADAP HARGA SAHAM PADA MASA PANDEMI DI PERUSAHAAN BURSA EFEK INDONESIA (BEI)

In manufacturing companies have a very important role because they are the basic ingredients needed by people on daily basis. Therefore, we need to know the dividend policy that investors get, the invesment decisions that investors can take, and how much net profit the company earned during the pandemic. The sample in this study consisted of 23 manufacturing companies with an observation period from 2020-2021. Sample selection using purposive sampling method. The analytical method used in this research is descriptive statistical and multiple linear regression analysis method. The data used is secondary data. The tool used to test the classic and hypothesis testing using Eviews 12. The results of this study indicate that the dividend policy,investment decisions, and net profit partially has a positive and significant effect on stock prices. Simultaneously, dividend policy, invesment decisions, and net profit have an effect on stock prices

ANALISIS SELISIH KURS MATA UANG ASING TERHADAP LABA PT.BAI

The purpose of this research is to find out how to apply the settlement of exchange rate differences due to foreign currency transactions on profits at PT. BAI. This research aims to determine the exchange rate differences that occur in profits at company objects. The method used in this research is qualitative methods. The object of this research is PT. BAI. Data collection was carried out by means of interviews, literature study and documentation. The types of data used to conduct research are primary data and secondary data. Based on research conducted on the financial reports of PT. BAI for 3 years (2020-2022), it is known that the value of foreign exchange profits in the 2020 financial statements has an impact of IDR 126,565,476,210,-, in 2021 IDR 68,866,049,667,- and in 2022 the value of foreign exchange profits has an impact of IDR 50,233,503,450,-. Based on the results of the analysis, it is known that the value of foreign exchange profits actually adds to the value of the company's profits, but the company has applied the exchange differences that actually occurred in accordance with the applicable Financial Accounting Standards and are recorded separately in a separate accoun

THE EFFECT OF COMPETENCE AND CONFIDENCE ON THE PERFORMANCE OF ACTIVITIES TECHNICAL IMPLEMENTING OFFICERS (PPTK) WITH MOTIVATION AS INTERVENING VARIABLES IN GOVERNMENT BINTAN REGENCY

This study aims to determine the Influence of Employee Competence and Confidence Against the Performance of Officials of Technical Activities (PPTK) With Motivation Employees as Intervening Variables partially or simultaneously in the Government of Bintan Regency. Population in this research is All ASN which become PPTK amounted to 329 employees. In this study the authors narrowed the population of the total number of PPTK to 181 ASN.The results of this study can be concluded Competence directly affects positively and significantly to Performance of PPTK. Self Confidence and Motivation have a direct and positive direct effect on PPTK Performance. Competence and Self Confidence have a direct and positive direct effect on Motivation. Competence has a significant effect on PPTK Performance not through Motivation. Or in other words Motivation is not an intervening variable between Competence with PPTK Performance. This shows that the actual influence between Competence on PPTK Performance is direct influence. Confidence has a significant effect on PPTK Performance not through Motivation. Or in other words Motivation is not an intervening variable between Confidence with Performance PPTK. This shows that the actual influence between confidence on the performance of PPTK is a direct influence

PEMBUKUAN BERBASIS ANDROID PADA KUBE BUNGA RAYA DESA GUNUNG KIJANG DENGAN APLIKASI SIAPIK

The purpose of this program is to make financial reports based on the Si Apik application for UMKM so that UMKM can be helped by this application. As an object, namely the Kube Bunga Raya Joint Business Group (Kube) located in Desa Gunung Kijang, Kecamatan Gunung Kijang, Kabupaten Bintan. The preparation of these financial reports uses Android and refers to SAK EMKM. The process of preparing financial reports is carried out for the period October 2022. The Si Apik application aims to record transactions and financial reports easily and simply, this application can be used every day and anywhere. The Si Apik application makes it easy for UMKM to apply for capital loans to financial institution

Analisis Fungsi Pemasaran Untuk Menilai Efektivitas dan Efisiensi Pada Masa Wabah Pandemi Covid 19 (Studi pada Sari Bintan Hotel Tanjung Uban)

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui analisis fungsi pemasaran untuk menilai efektivitas dan efisiensi pada masa wabah pandemi covid 19 pada Sari Bintan Hotel Tanjung Uban. Penelitian ini menggunakan teknik analisis rasio pendapatan dan analisis efisiensi biaya pemasaran. Penelitian ini merupakan penelitian dengan metode kualitatif. Objek penelitian ini adalah Sari Bintan Hotel yang berada di Tanjung Uban. Teknik pengumpulan data yang digunakan pada penelitian ini adalah observasi, wawancara, dan studi pustaka. Hasil penelitian menunjukkan tidak efektif dan tidak efisien pada pendapatan dan biaya pemasaran dari fungsi pemasaran Hotel setelah dilaksanakan penelitian. Hal ini disebabkan karena Hotel hanya melakukan kegiatan pemasaran pada tahun 2020 hanya 4 kali dan hasil yang di dapat dari penelitian ini bahwa pendapatan pada Hotel tidak efektif dan biaya pemasaran yang dikeluarkan juga tidak efisien. Kata Kunci : Fungsi Pemasaran, Efektivitas, Efisiens

PELATIHAN PELAPORAN KEUANGAN SEDERHANA DAN MANAJEMAN KEUANGAN BAGI UMKM DI DESA SEBONG LAGOI

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan pengetahuan tentang penyusunan laporan keuangan UMKM dan kemampuaan peyusunan laporan keuangan UMKM. Metode yang dikembangkan dalam kegiatan pengabdian ini melalui kegiatan pelatihan dan pendampingan Penyusunan Laporan Keuangan UMKM para Pelaku UMKM di Desa Sebong Lagoi yang mampu mengaplikasikan manajemen pembukuan sederhana untuk usahanya dan mampu menyusun laporan keuangan secara mandiri. Permasalahan utama yang dihadapi oleh pemilik UMKM di Desa Sebong Lagoi yaitu terkait keterbatasan pengetahuan yang dimiliki dalam manajerial usaha terkait penyusunan laporan Keuangan UMKM. Hal ini mengakibatkan usaha produktif sulit  untuk  berkembang  dengan   baik  karena ketidakmampuan penyusunan laporan keuangan yang menjadi syarat memperoleh modal tambahan dari kreditur. Sehingga dengan adanya kegiatan pelatihan dan pendampingan tentang penyusunan laporan keuangan UMKM ini, dapat memberikan wawasan, pengetahuan dan keterampilan bagi para pelaku usaha serta secara langsung dapat diterapkan pada penyusunan laporan keuangan bisnis mereka