Analisis Kinerja Keuangan Sebagai Alat Perencanaan Laba (PT. Bank Sulut, Di Manado)

ABSTRACK : Financial performance analysis band is used assessing business continuity, stability, profitability of any company. And each company will not be sparated from a variety of problems. The many problems that arise can not be resolved immediately. Analysis is required really precise and accurate. The method that band is used in this research uses in this research uses descriptive quantitative method. And ratio analysis profitability. And the result of this research is based on that; in 2013 a calculation using the ratio of profitability with gross profit margin formula : gross profit / net sales = 56%, net profit margin: net profit after tax / net sales = 41.57% the earning power of total investment: profit before tax / total assets = 26.64%, return on equity: profit after tax / shareholders equity = 16.91% and in 2014, gross profit margin: gross profit / net sales = 48.38% decrease the net profit margin: net profit after tax / net sales = 34.24% decrease compared to the year 2013, the earning power of the total investment: profit before tax / total assets = 72.87% an increase compared to 2013. Return on equity: profit after tax / shareholders equity = 14.28% decrease as well. And in 2015 , a decline in gross profit margin: gross profit / net sales = 37.30%. net profit margin: net profit after tax / net sales = 24.48% . earning power of the total investment: profit before tax / total assets = 46.83%. Return on equity: profit after tax / shareholders equity = 10.26% . compared to the year 2013 was not too decrease compared to 2014 and 2015 there is a decrease in income. Keywords: financial performance in the profit plannin

Pengaruh Periklanan terhadap Keputusan Konsumen untuk Membeli di Alfamidi R.E Martadinata Manado

This research is based on thinking on several factors that influence consumers decisionk to buy in retael dealers. With the growing efforts of the retael industry today the level of competition among retael industry is increasingly competitive, each dealer has a strategy in persuading the customers to choose and / or buy a items This activity was held at PT. Midi Utama Indonesia, Tbk. Branch Manado in order to know the relationship of these factors affect consumers to buy. Besides, this research is expected to be input to the leadership of PT. Midi Utama Indonesia, Tbk. Manado and is a contribution in marketing and advertising strategy. Data collection using the instrument in the form of questionnaires /interviews, observation and document studies, and for data analysis using quantitative methods. The results of this study to answer the hypothesis there is a significant relationship factors that influence consumers to buy, with a determinant responsibilities and proved research, which mean advertising strategy need to always innovated from time to time in order make consumers keep shoping on Alfamidi

Pengendalian Intern Piutang Usaha pada PT. Bank Tabungan Negara (Persero), Tbk Cabang Manado

The Bank is a financial institution that functions to collect funds from the public in the form of deposits and then redistributes them in the form of credit. In carrying out internal control of trade receivables, what must be the center of attention is how safeguards that will be efficient and effective are carried out on trade receivables, both in terms of security that will be efficiently and effectively carried out on trade receivables, both in terms of security of physical cash gains, separation assignment, until the availability of accurate accounting records data. Internal control is all organizational plans, methods, and measurementschosen by business activities to secure their assets, check accuracy and reliability of business accounting data, improve operational efficiency, and support compliance with policies Managerial that has been determined. This study aims to determine the benefits of internal trade receivables control at PT. Bank Tabungan Negara (Persero) Tbk ManadoBranch. The object of this study is PT. Bank Tabungan Negara (Persero) Tbk Manado Branch located in Manado, North Sulawesi, Indonesia. This study uses qualitative descriptive analysis method, namely by collecting data directly from the company by observing, interviewing according to the research subject. The results of the research show that from the elements of internal control according to the COSO framework, it has been running well. Internal control of trade receivables at PT. Bank Tabungan Negara (Persero) Tbk Manado Branch has run well, competent employees, and a small amount of uncollectible accounts

Analisis Potensi Kebangkrutan Perusahaan Dengan Metode Z-score Altman (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015)

Maintaining the company\u27s survival in the midst of economic uncertainty and global competition is essential. Companies should conduct an analysis of its financial performance in order to still be able to monitor the state of the company to avoid losses even bankruptcy that threatens the survival of the company. This research aims to analyze the potential bankruptcy of the company by using Altman\u27s Z-Score method that specifically demonstrate the potential bankruptcy of the company where there are three circumstances, those are safe zone, grey zone, and distress zone. The samples are manufacturing companies listed in Indonesia Stock Exchange during 2013-2015 with sampling purposive technique. The result showed there are two companies in safe zone, one company in grey zone, 18 companies in distress zone, and 10 companies in different zone from year to year. It can be concluded, about 58% of a total sample are in distress zone, so the companies have to immediately find solution in order to prevent the bankruptcy, like do merger. Key words: Altman Z-Score, bankruptcy, manufacturin