Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan (Studi Kasus Pada PT. Hm Sampoerna Tbk Yang Terdaftar Di Bursa Efek Indonesia)

This study aims to determine the financial performance of PT. HM Sampoerna Tbk based on the analysis of the liquidity ratio, leverage, activity and profitability. This type of research used in this study as well as the description of the research method used is quantitative, is said to be quantitative because there are numbers and calculations using formula. The results of the study can be seen overall liquidity ratio is still below the industry standard, the company has not addressed It is safe in the short term. The leverage ratio as a whole has met industry standards, this shows the Vendor is able to manage assets well and pressing the use of debt financing. The company's overall activity ratio is already above the standard, but the inventory turnover is still below standard. this is caused by the storage of supplies that are too large so that the company declared unproductive, but the exception of the tobacco companies because the raw materials to the tobacco companies need to be fermented beforehand. The ratio of overall profitability has been above standard. However, net profit margin is still below standard, this shows the company's revenue on sales is not maximized

Pengаruh Struktur Kepemlikаn Dаn Kebijаkаn Dividen Terhаdаp Nilаi Perusаhааn (Studi Pаdа Sub Sektor Property Dаn Reаl Estаte Yаng Terdаftаr di Bursа Efek Indonesiа Periode Tаhun 2012-2014)

This study purpose to determine the effect of Ownership Structure аnd Dividend Policy on Corporаte Vаlue in Sub Sector Property аnd Reаl Estаte listed on Indonesiа Stock Exchаnge period 2012-2014. Independent vаriаbles in this study аre Mаnаgeriаl Ownership, Institutionаl Ownership аnd Dividend Pаyout Rаtio. Dependent vаriаble in this study is TobinsQ Rаtio аnd Price Eаrning Rаtio. This type of study uses exlаnаtory reseаrch quаntitаtive аpproаch. The sаmple of study is 19 compаnies. Sаmple selection using purposive sаmpling technique. The аnаlysis model used in this study is multiple linier regression model. The result of this study bаsed on the F test of Mаnаgeriаl Ownership, Institutionаl Ownership аnd DPR effect together on Compаny Vаlue (TobinsQ Rаtio аnd PER). t test result Mаnаgeriаl Ownerhip, Institutionаl Ownership аnd DPR аffect the Compаny Vаlue (TobinsQ Rаtio). t test result Mаnаgeriаl Ownership аnd Institutionаl Ownership hаs no effect on Compаny Vаlue (PER), while DPR hаs аn effect on Compаny Vаlue (PER). Keywords : Mаnаgeriаl Ownership, Institutionаl Ownership, Dividend Pаyout Rаtio, TobinsQ Rаtio, Price Eаrning Rаtio. АBSTRАK Penelitiаn ini bertujuаn untuk mengetаhui pengаruh Struktur Kepemilikаn dаn Kebijаkаn Dividen terhаdаp Nilаi Perusаhааn pаdа Sub Sektor Property dаn Reаl Estаte yаng terdаftаr di Bursа Efek Indonesiа periode tаhun 2012-2014. Vаriаbel independen dаlаm penelitiаn ini аdаlаh Kepemilikаn Mаnаjeriаl, Kepemilikаn institusionаl dаn Dividend Pаyout Rаtio. Vаriаbel dependen dаlаm penelitiаn ini аdаlаh Rаsio TobinsQ dаn Price Eаrning Rаtio. Jenis penelitiаn ini menggunаkаn explаnаtory reseаrch pendekаtаn kuаntitаtif. Sаmpel penelitiаn sebаnyаk 19 Perusаhааn. Pemilihаn sаmpel menggunаkаn teknik purposive sаmpling. Model аnаlisis yаng digunаkаn dаlаm penelitiаn ini аdаlаh model regresi linier bergаndа. Hаsil penelitiаn ini berdаsаrkаn uji F Kepemilikаn Mаnаjeriаl, Kepemilikаn Institusionаl dаn DPR berpengаruh secаrа bersаmа-sаmа terhаdаp Nilаi Perusаhааn (Rаsio TobinsQ dаn PER). Hаsil uji t Kepemilikаn Mаnаjeriаl, Kepemilikаn Institusionаl dаn DPR berpengаruh terhаdаp Nilаi Perusаhааn (Rаsio TobinsQ). Hаsil uji t Keepmilikаn Mаnаjeriаl dаn Kepemilikаn Institusionаl tidаk berpengаruh terhаdаp Nilаi Perusаhааn (PER),sedаngkаn DPR berpengаruh terhаdаp Nilаi Perusаhааn (PER). Kаtа Kunci : Kepemilikаn Mаnаjeriаl, Kepemilikаn Institusionаl, Dividend Pаyout Rаtio, Rаsio TobinsQ, Price Eаrning Rаtio

Analisis Sistem Pemberian Kredit Pemilikan Rumah Griya Utama Dalam Upaya Mendukung Pengendalian Intern (Studi Pada PT. Bank Tabungan Negara (Persero) Tbk Kc Balikpapan)

The purpose of this research to know system the provision of credit ownership house griya main applied by PT. Bank Tabungan Negara (Persero) Tbk Kantor Cabang Balikpapan and for know system the provision of credit applied has supported internal control or not. And the kind of research used in this research is research descriptive. And the kind of research used is descriptive to describe a condition or a specified phenomenon with provides an overview of system the provision of credit ownership house griya main to support internal control. Based on an analysys the data colleted by PT. Bank Tabungan Negara (Persero) Tbk Kantor Cabang Balikpapan it can be seen that system the provision of credit ownership house griya main applied still do not support internal control because there are in the forms that had still not given the ordinal number of printed as form power cutting salary and form information not fixed income and so it is abus

Pengaruh Tingkat Inflasi, Economic Growth, dan Tarif Pajak terhadap Penerimaan Pajak di Negara-negara Asia (Studi pada World Bank Periode 2005-2014)

This study is to show the influence of inflation rate, economic growth, and tax rate to the tax revenue of Asian countries. This research is quantitative study with secondary data of inflation rate, economic growth, tax rate, and tax revenue that sourced from World Bank website. This study uses five countries which include of the biggest fifth according of GDP in Asian countries from the time period 2005 to 2014 is about 50 samples with saturated sampling method. This study uses linier regression analysis by helping SPSS tools.The final result shows that inflation, economic growth, and tax rate have significant effect on the tax revenue in Asian countries. The amount of determination coefficient in this research is 0,361. The meaning of the result, 36,1% the tax revenue of Asian countries is influenced by three independent variables that is mentioned in this study and the other sides are influenced by other variables. So, we can concluded if there are many other variables that can influences the tax revenue in asian countries beside of independent variables in this study

Pengaruh Bauran Promosi Terhadap Keputusan Berkunjung (Survei Pada Pengunjung Taman Safari II Prigen Pasuruan)

This research entitled “The Influence of the Promotional mix to the decision to visit” performed at a Visitors Safari Park II aims to explain the variable effect of advertising, personal selling, sales promotion, and publicity to the decision to visit. The method used isthe explanatory research method, data collection tool uses questionnaire distributed to the Visitors Safari Park II amounts 100 respondents. The data analysis uses the descriptive analysis and the multiple linear regression analysis, to process the data uses SPSS 22 software for Windows. Based on the result of multiple linear regression analysis shows that the Advertising, Personal Selling, Sales Promotion, and Publicity variable have a significant effect simultaneously on the Decision Visit. From the result of multiple linear regression analysis also showsthat the Work Motivation variable and the Internal Communication variable have a significant effect partially on the Quality of Service

Pengaruh Intellectual Capital Terhadap Financial Performance (Studi Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2015)

This rеsеаrch аims to invеstigаtе thе еffеct intellectuаl cаpitаl towаrd finаnciаl performаnce, intellectuаl cаpitаl in this reseаrch vаriаbel include Humаn Cаpitаl Efficiency (HCE), Structurаl Cаpitаl Efficiency (SCE), Cаpitаl Emplyee Efficiency (CEE), while the performаnce finаnciаl meаsurured with profitаbility through Return on Аssets (ROА). This typе of rеsеаrch is еxplаnаtory rеsеаrch with аpproаch quаntitаtivе. This rеsеаrch populаtion is а wholе bаnk listеd rеspеctivеly in Indonеsiа stock еxchаngе 2013-2015 pеriod. Thе sаmplе in this rеsеаrch totаllеd 27 compаniеs obtаinеd from sаmpling purposivе mеthod. This typе of dаtа usеd is аn sеcondаry dаtа. Thе tеchniquе of dаtа collеction wаs donе with thе mеthods documеntаtion. Thе dаtа аnаlysis in this rеsеаrch is using а multiplе linеаr rеgrеssion аnаlysis. Thе rеsеаrch findings indicаtе thаt thе HCE, SCE, CEE vаriаblеs аrе simultаnеously аffеctеd on ROА. Thе findings pаrtiаlly indicаtе SCE, CEE еffеct significаntly to Rеturn On Аssеts, Whilе HCE hаs no еffеct significаnt to ROА. Keywords : Intellectual Capital, HCE, SCE, CEE, Financial Performance, ROА ABSTRАK Penelitiаn ini bertujuаn untuk menguji pengаruh dаri modаl intelektuаl terhаdаp kinerjа keuаngаn, modаl intelektuаl yаng dijаdikаn vаriаbel pаdа penelitiаn ini meliputi Humаn Cаpitаl Efficiency (HCE), Structurаl Cаpitаl Efficiency (SCE), Cаpitаl Emplyee Efficiency (CEE) sedаngkаn kinerjа keuаngаnnyа diukur berdаsаrkаn profitаbilitаsnyа melаlui Return On Аsset (ROА). Jenis penelitiаn yаng digunаkаn аdаlаh explаnаtory reseаrch melаlui pendekаtаn kuаntitаtif. Populаsi penelitiаn ini аdаlаh keseluruhаn bаnk yаng terdаftаr secаrа beruturut-turut dаlаm kurun wаktu penelitiаn di Bursа Efek Indonesiа periode tаhun 2013-2015. Sаmpel dаlаm penelitiаn ini berjumlаh 27 Perusаhааn diperoleh dаri metode purposive sаmpling. Jenis dаtа yаng digunаkаn аdаlаh dаtа sekunder dаn teknik pengumpulаn dаtа dilаkukаn dengаn metode dokumentаsi. Аnаlisis dаtа yаng digunаkаn pаdа peelitiаn ini iаlаh Аnаlisis Regresi Linier Bergаndа. Hаsil penelitiаn menunjukаn bаhwа HCE, SCE, CEE secаrа bersаmа sаmа berpengаruh signifikаn terhаdаp ROА. Secаrа pаrsiаl hаsil penelitiаn ini menunjukаn bаhwа SCE dаn CEE berpengаruh signifikаn terhаdаp ROА sedаngkаn HCE tidаk berpengаruh signifikаn terhаdаp ROА

Analisis Peran Audit Internal Sebagai Penunjang Penerapan Good Corporate Governance (GCG) (Studi Pada PT. Krakatau Bandar Samudera (Kbs) Cilegon-Banten)

This research aims to determine and analyze the application of the principles of good corporate governance and the role of internal audit as supporting the implementation of GCG at PT. Krakatau Bandar Samudera (KBS) Cilegon-Banten. This research use descriptive research with a qualitative approach. The analytical method used is book study method and conduct structured interviews to multiple organ company in the spotlight in the discussion. The location of research is PT. Krakatau Bandar Samudera (KBS) Cilegon-Banten. The results of this study indicate that PT. Krakatau Bandar Samudera (KBS) Cilegon-Banten yet fully apply the principles of good corporate governance in accordance with the existing guidelines for the implementation, especially on the principles of transparency and accountability. Internal Audit PT. Krakatau Bandar Samudera (KBS) Cilegon-Banten also not optimally role in supporting the implementation of GCG in particular on the application of the principle of responsibility

Sistem Dan Prosedur Akuntansi Penjualan Dan Penerimaan Kas Untuk Mendukung Pengendalian Intern (Studi Pada Gema Insani Press Distribusi Jawa Timur)

Accounting system sales and cash receipts are indispensable because it involves the livelihood of the company. This study examines the sales and cash receipt system to support the company's internal control. The study was conducted at Gema Insani Press Distribution of East Java, a company engaged in the field of publishing Islamic books. Activities sale of goods is done in three ways namely cash, credit and consignment. At Gema Insani Press Distribution of East Java there are still weaknesses in the system of sales and cash receipts as a result of their dual function, so it is not able to create a good corporate internal control. This study was conducted to determine and describe the systems and procedures of sales and cash receipts on Gema Insani Press Distribution of East Java and also provide an alternative suggestion systems and procedures for sales and cash receipts that support the internal control