ANALISIS MODAL, CURRENT RATIO, DEBT RATIO SERTA PENGARUHNYA TERHADAP GROSS PROFIT MARGIN PADA PERUSAHAAN SEMEN

Penelitian ini bertujuan untuk untuk mengetahui pengaruh modal kerja, current ratio, debt to equity ratio terhadap gross profit margin pada PT. Semen Indonesia Tbk. Variabel dalam penelitian yaitu perputaran modal kerja, current ratio, debt to equity ratio dan gross profit margin. Populasi dalam penelitian ini berupa laporan keuangan PT. Semen Indonesia Tbk. yaitu 1991-2019 dan sampel dalam penelitian ini yaitu dari 2012-2019. Teknik pengambilan sampel yaitu purposive sampling. Instrument penelitian ini berupa laporan keuangan berupa posisi konsolidisin dan laporan laba rugi pada PT. Semen Indonesia Tbk. Hasil penelitian menyatakan (a) bahwa modal kerja tidak berpengaruh secara persial terhadap gross profit margin(b) current ratio tidak berpengaruh secara persial terhadap gross profit margin (c) debt to equity ratio tidak berpengaruh secara persial terhadap gross profit margin (d) modal kerja,current ratio dan debt to equity ratio tidak berpengaruh terhadap gross profit margin

VILLAGE FUNDS ALLOCATION TOWARDS ECONOMIC GROWTH, HUMAN DEVELOPTMENT INDEX AND POVERTY IN BIMA REGENCY

The Economic performance of a region can be seen from the of Gross Regional Domestic Revenue or economic growth. The economic growth of the regions has an important role in creating prosperity, increasing the standard of living and providing employment. Village fund Allocation is as a stimulant fund to encourage and finance village government programs that are supported by community participation in carrying out government activities, development and community empowerment. Although Village fund Allocation in the past 5 years has tends to fluctuate, human development index increases and poverty fluctuates. Thus the main objective of this study is to analyzen the impact of Village fund Allacoation on economic growth. Human development index and Poverty in Bima Regency. The Analytical method used is a quantitative research method using the Warp PLS statistical tool. The result of analysis show that the variable Allocation of Village funds has a positive effect on economic growth, the human development index while does not affect povert

Analysis Of The Effect Of Cash Turnover and Receivable Turnover On Profitability Ratio In PT. Astra International, Tbk

This study aims to identify and analyze the effect of cash turnover and accounts receivable turnover on profitability ratios at PT. Astra International, Tbk. This type of research is associative. The research instrument used is a list of tables containing data on net sales, average cash, average receivables, net income after tax, and total assets at PT. Astra Internasional, Tbk for 10 years, from 2011 to 2020. The population used in this study is the entire financial report of PT. Astra Internasional, Tbk for 30 years since being listed on the IDX for 30 years, namely from 1990 to 2020. The sample in this study is the financial statements of PT. Astra Internasional, Tbk for 10 years, namely from 2011 to 2020. The sampling technique used in this study is a purposive sampling technique, with the criteria (1) financial statement data is available for 10 consecutive years, namely 2011-2020 (2 ) 10-year sample data already represents existing population data for research needs. Data collection techniques used are documentation and literature study. The data analysis technique used is component analysis, classical assumption test, multiple linear regression analysis, multiple correlation coefficient, determination test, t test and f test. The results showed that cash turnover and accounts receivable turnover together had a significant effect on profitability at PT. Astra International, Tbk

The Effect Of Current Ratio, Debt To Equity Ratio, Debt To Asset Ratio And Time Interest Earned Ratio On Profit Growth at PT Aneka Tambang tbk

This study is anssociative studyat that at aims to determine the effect of current ratio, debt to equity ratio, debt to Asset Rasio and Time Interest Earned Ratio on profit grown at PT. Aneka Tambang Tbk. This study uses financial reports with a population of 20 year and the sample used is 9 years. The date collection techniquens used in this study are documentation and literature study. The data analysis technique used is multiple linear regression test, namely the statistical method of classical assumption test multicollinearity heteroscedasticity multiple linear regression t test f test and coefficien of determination. The research result is There is no influence of Current Ratio, Debt to Equity Ratio, Det to Asset Ratio, and Time Interest Earned Ratio to profit growth at PT Aneka Tambang Tb

EFISIENSI BIAYA OPERASIONAL TERHADAP PENINGKATAN LABA BERSIH

ABSTRACT This research was conducted with the aim to determine the effect of operating cost on Net Income at PT HM Sampoerna Tbk in 2012 – 2018. The method used in this study is the associative analysis method. The population in this study is the financial report of PT HM Sampoerna Tbk in the form of an audited profit and loss statement in the form of operational costs and net income for 28 Years starting from 1990-2018. The sampling technique used was purposive sampling and the number of samples obtained for 7 years (2012 – 2018). The data used are secondary data sourced fro the financial statements of PT HM Sampoerna Tbk listed on the Indonesian Stock Exchange. Data analysis techniques used in this study are simple linear regression, simple correlation, coefficient of determination, and hypothesis testing using t statistics using SPSS 16.0. The result showed that the variable operational costs Significantly influence net income Keyword: Operational Cost, Net Income, finance, Efficiency, IDX  ABSTRAK Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh Biaya Operasional terhadap Laba bersih pada PT. HM Sampoerna Tbk tahun 2012-2018. Metode yang digunakan dalam penelitian ini adalah metode analisis asosiatif.  Populasi dalam penelitian ini adalah laporan keungan PT. HM Sampoerna Tbk dalam bentuk laporan Laba rugi yang telah di audit berupa biaya operasional dan laba bersih selama 28 (dua puluh delapan) di mulai dari tahun 1990 - 2018. Teknik sampling yang digunakan adalah purposive sampling dan diperoleh jumlah sampel selama 7 tahun  (2012-2018). Data yang digunakan adalah data sekunder yang bersumber dari laporan keungan PT. HM Sampoerna Tbk yang terdaftar di Bursa Efek Indonesia. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier sederhana, korelasi sederhana, koefisien determinasi, dan uji hipotesis menggunakan uji t-statistik menggunakan uji spss 16.0. Hasil penelitian menunjukan bahwa variabel Biaya Operasional berpengaruh signifikan terhadap Laba bersih. Kata Kunci : Biaya Operasional, Laba bersih, Keuangan, Efisiensi, BE

Determinan Penyaluran Kredit Modal Kerja Bagi Usaha Mikro Kecil dan Menengah di Provinsi Nusa Tenggara Barat: Indonesia

Abstrak Penelitian ini bertujuan menguji pengaruh inflasi terhadap penyaluran kredit modal kerja bagi UMKM di Provinsi Nusa Tenggara Barat (NTB), pengaruh suku bunga terhadap penyaluran kredit modal kerja bagi UMKM di Provinsi Nusa Tenggara Barat (NTB), menguji pengaruh pertumbuhan ekonomi terhadap penyaluran kredit modal kerja bagi UMKM di Provinsi Nusa Tenggara Barat (NTB). Penelitian dilakukan di BPS NTB dan BI NTB dengan metode studi pustaka dan dokumen melalui website resmi. Jumlah populasi yang diambil selama 10 tahun dari tahun 2009 – 2018. Sampel yang di ambil selama 8 tahun dari tahun 2011 – 2018. Teknik sampling yang digunakan purposive sampling. Teknik analisis menggunak SPSS versi 23. Hasil penelitian menunjukan bahwa inflasi berpengaruh positif dan tidak signifikan terhadap penyaluran kredit modal kerja pada UMKM di Provinsi Nusa Tenggara Barat (NTB), suku bunga berpengaruh negatif dan tidak signifikan terhadap penyaluran kredit modal pada UMKM di Provinsi Nusa Tenggara Barat, dan pertumbuhan ekonomi berpengaruh positif dan tidak signifikan terhadap penyaluran kredit modal kerja bagi UMKM di Provinsi Nusa Tenggara Barat (NTB). Kata kunci: Kredit Modal Kerja 1, Inflasi 2, Suku Bunga 3, Pertumbuhan Ekonomi 4 Abstract The study aims to examine the effect of inflation on working capital credit for MSMEs in West Nusa Tenggara Province (NTB), the influence of interest rates on working capital lending for MSMEs in West Nusa Tenggara Province (NTB), examine the effect of economic growth on working capital credit distribution MSMEs in West Nusa Tenggara Province (NTB). The study was conducted at BPS NTB and BI NTB using the literature study method and documents through the official website. Total population taken for 10 years from 2009 - 2018. Samples taken for 8 years from 2011 - 2018 The sampling technique used was purposive sampling. Analysis techniques using SPSS version 23. The results showed that inflation had a positive and not significant effect on the distribution of working capital loans to MSMEs in West Nusa Tenggara Province (NTB), interest rates had a negative and not significant effect on capital lending for MSMEs in West Nusa Tenggara Province, and economic growth had a positive effect. and insignificant to the distribution of working capital loans for SMEs in the Province of West Nusa Tenggara (NTB). Keywords: Working Capital Credit 1, Inflation 2, Interest Rate 3, Economic Growth 4 &nbsp

Analisis Return on Equity dan Debt to Equity Ratio

Penelitian ini bertujuan untuk mengetahui dan menganalisis Rasio profitabilitas menggunakan Return on Equity dimana membandingkan antara laba setelah pajak dan Ekuitas dan Rasio Solvabilitas menggunakan Debt To Equty Ratio dimana membandingkan total hutang dengan ekuitas pada PT Adaro Energy Tbk dimana semakin tinggi nilai Return on Equity maka semakin tidak baik perusahaan dalam mengelola modal sendiri untuk menghasilakn Laba begitu juga sebaliknya apabila nilai Return on Equity rendah semakin baik. Sedangkan Debt to Equity Ratio tinggi maka pengelolaan ekuitas tidak baik apabila Debt to Equity Ratio rendah maka penggunaan modal sendiri sangat baik karna tidak mengandalkan pendaanaan dari luar.  Penelitian ini adalah penelitian Deskriptif dimana hanya menbandingkan 1 satu variabel saja. Populasi dalam penelitian ini adalah 11 tahun dan sampel dalam penelitian ini selama 9 tahun mulai 2010 sampai tahun 2018 dengan sampling yang digunakan adalah purposive sampling. Uji statistik mengunakan SPSS v 21 dengan teknik analisis data menggunakan metode one sample t-test. hasil penelitian menunjukan bahwa Return on Equity dikatakan baik dan Debt to Equity Ratio dikatakan baik.. Ini menunjukan bahwa pengelolaan modal sendiri sudah sangat baik karena tidak mengandalkan modal dari pihak luar dan sudah dapat meningkatkan Laba &nbsp

Pengaruh Struktur Modal dan Bi Rate Terhadap Nilai Perusahaan Pada PT Bank Mega TBK

This study was aimed to reveal whether or not the effect of modal structure and BI Rate of company’s value in PT Bank Mega Tbk. The type study is associative research. The population was the financial data report of PT Bank Mega Tbk which accessed by www.idx.co.id in financial balance report from 2101 to 2019. This research used purposive sampling method. The technique of analysis data used multiple regression  analysis couple with the classic assumption testing of normalities, multicolinearity tests, heterosticity tests, autocoreeclation tests, and regression model equations. Based on the result of this research shows that there is no significant effect of modal structure and negative to company’s value while BI Rate also is no significant and the result is positive to company’s value of PT Bank Mega Tb

Analysis of Factors Affecting Profit Quality in Timber and Processing Sub-Sector Companies Listed on the Indonesia Stock Exchange

Profit information is one of the most important parts of financial reports that attracts a lot of attention from investors, because investors tend to choose to invest in companies that experience an increase in profits every year. This research aims to analyze the influence of profitability, leverage, company size and Investment Opportunity Set (IOS) on earnings quality. The sampling technique used was using a saturated sampling technique. The sample in this research is 4 companies in the wood and processing sub-sector that have been listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. The data in this study was processed using the SPSS version 26 application with the multiple linear regression analysis method. The hypothesis testing method uses a significance level of 5% or 0.05. The research results show that 1) the profitability variable has no effect on earnings quality, 2) the leverage variable has an effect on earnings quality, 3) the company size variable has no effect on earnings quality, and 4) the investment opportunity set variable has an effect on earnings quality. From this research, the results obtained show that the variables profitability, leverage, company size and investment opportunity set have a simultaneous influence on earnings quality. Partially, the profitability and company size variables have no effect on earnings quality, while the leverage and investment opportunity set variables have an effect on earnings quality

Analisis Non Performing Loan pada PT Panin Bank Tbk

Penelitian ini bertujuan untuk menguji dan menganalsis tingkat Non Performing Loan (NPL) dimana membandingkan tingkat kredirt bermaslah (kredit kurang lancar,diragukan dan macet) dengan Total Kredit pada PT Panin Bank Tbk dimana semakin tinggi nilai Non Performing Loan (NPL) maka semakin buruk pengelolaan kredit begitu juga sebaliknya apabila nilai Non Performing Loan rendah pengelolaan kredit semakin baik. Populasi dalam penelitian ini adalah 37 tahun dan sampel dalam penelitian ini selama 9 tahun mulai 2010 sampai tahun 2018 dengan sampling yang digunakan adalah purposive sampling. Uji statistik mengunakan SPSS v 21 dengan teknik analsisis data menggunakan metode one sample t-test. hasil penelitian menunujukan bahwa non performig loan  pada PT Panin Bank Tbk dikatakan sehat. Ini menunjukan bahwa pengelolaan dan penyaluran kredit yang diberikan oleh PT Panin Bank Tbk sudah baik dan berada dibawah ketetapan umum oleh Bank Indonesia