Analisis Pengaruh Return On Asset (ROA), Return On Equity (ROE) Dan Net Profit Margin (NPM) Terhadap Harga Saham (Studi Pada Perusahaan Perbankan Yang Listed Di Bursa Efek Indonesia Periode 2015-2018)

The purpose of this study is to determine and empirically prove whether there is an effect of Return on Assets (ROA), Return on Equity (ROE) and Net Profit Margin (NPM) on stock prices. The study population was all banks listed on the Indonesia Stock Exchange (IDX) and the sample was taken using Purpose Sampling as many as 10 banks listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period. The data used is secondary data obtained from the Indonesia Stock Exchange (BEI). The data analysis technique in this study uses multiple linear regression analysis techniques. The results showed that partially there was no significant effect between the variable Return on Assets (ROA) and stock prices as evidenced by a significant value of 0.112> 0.05. For the variable Return on Equity (ROE) has a significant effect on stock prices as evidenced by a significant value of 0.049 <0.05. Meanwhile, the Net Profit Margin (NPM) variable shows the results have a significant effect on the Net Profit Margin (NPM) and the stock price with a significant value of 0.000 <0.05. Simultaneously all Return on Assets (ROA), Return on Equity (ROE) and Net Profit Margin (NPM) variables have a significant effect on stock price

PENGARUH RETURN BAGI HASIL(MUDHARABAH MUTLAQAH) TERHADAP PERTUMBUHAN DANA PIHAK KETIGA PADA BANK SYARIAH MANDIRI

The purposes of this research is to determine the effect of return for (mudharabah muthlaqah) an the growth of third party funds in Bank Syariah Mandiri. The data used are secondary data in the form of Bank Syariah Mandiri financing report from January 2017 until December 2017 which is taken through the official website of Bank Syariah Mandiri. Data analysis techniques using simple linier regression analysis method with computer program SPSS Version 21.0. this research concludes that the effect of return (mudharabah muthlaqah) is a variable that has a bis influence on the growth of third party funds in Bank Syariah Mandiri. Return on profit sharing (mudharabah muthlaqah) affects third party fund growth of 63,9 %

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBERIAN KREDIT MIKRO DAN KETERKAITANNYA DENGAN KINERJA PT BANK MANDIRI (PERSERO) TBK UNIT KERJA CLUSTER PALEMBANG ARIEF-2 PROVINSI BENGKULU

This research aim to examine if there is or not the influence of the length of business, business capacity, the characteristic of debtor, economy sector which is paid, and the target of performance that is specified by management to the micro credit decision which taken by the Analyst of Micro Credit (MKA) and Manager of Micro Mandiri (MMM) of Mandiri Bank. This research take place in Mandiri Bank work unit Palembang Cluster Arief-2 Bengkulu Province which consist of 17 units of the business partner mandiri/micro branch office. The sample in this research is all of Analyst of Micro Credit (MKA) and the Manager of Micro Credit Palembang (MMM) Cluster Arief-2 Bengkulu Province. The collected data is primer data from the spread of questionnaire then processed by multiple regression examine analyst. The result of this research show that simultaneously the variable of length of business, business capacity, characteristic of debtor, the economic sector which is paid and the target of performance that is specified by management having an effect on micro credit decision. Partially, the length of business variable influence the micro credit decision while other variables do not influence. The result of this research also give an empirical evidence that the main factor which most given attention by the analyst of Micro Credit (MKA) and the Manager of Micro Credit (MMM) of the Mandiri Bank in deciding micro credit is the length of business factor and empirically is proven in this research, by paying attention on the length of business the collectible performance is fluent Palembang Cluster Arief-2 Bengkulu Province can be high with the low number of non performing loan

Analisis Persediaan Bahan Baku Usaha Tempe Risky Di Desa Serumbung Kabupaten Bengkulu Utara

The purpose of this study was to analyze the supply of raw materials for the Tempe Risky business in Serumbung Village, North Bengkulu Regency. The analytical method used is Economical Order Quantity (EOQ), Total Cost (TC), Re Order Point (ROP), and Safety Stock (SS). The results showed that to meet the need for raw material supplies of 336 sacks during the research period, from January 2021 to December 2021 (2021), the number of purchases that were Economical / EOQ of soybean raw materials had to be carried out by the Tempe Risky Business in Serumbung Village. North Bengkulu Regency is a total of 6 sacks per order with a frequency of 56 orders in one period from January 2021 to December 2021. Reordering or Re-Order Point (ROP) can also be determined, namely reordering should be done when the inventory is in warehouse as much as 4 sacks, with a lead time of 2 days so as not to hamper the company's production process. Total Cost can also be determined, namely the total cost of raw material inventory Rp. 55,456,650, - so that it can save on inventory costs of Rp. 163.643.350,- Safety Stock (SS) of 2 sacks that must be in the warehouse, this is intended so that there is no shortage of soybean raw materials if there is a delay in the delivery of raw materials

ANALISIS EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BENGKULU

Yun Fitriano, Zahrah Indah Ferina; This study aims to determine the extent to which the effectiveness and contribution of hotel taxes and restaurant taxes to regional revenue (PAD) Bengkulu city. The data used in this study are secondary data on hotel taxes and restaurant taxes which are sourced from reports on the realization of the Bengkulu city regional income and expenditure budget from 2015 to 2018. The method of analysis in this study uses quantitative descriptive analysis. The results showed that the average value of the effectiveness of hotel taxes and restaurant taxes in Bengkulu City from 2015 to 2018 was quite effective, ranging from 80% to 82%. Meanwhile, the contribution of hotel tax revenue and restaurant tax from 2015 to 2018 has a very large contribution, where on average each year it has a contribution of above 4%. This shows that Bengkulu City's own revenue is influenced by a large proportion of hotel taxes and restaurant taxes. Key Words: Effectiveness, Contribution, Hotel Tax, Restaurant Tax, Original Local Government Revenu

Bumdes Business Development Strategy Tunas Harapan Ujung Tanjung Village, Lebong Sakti District Lebong District

The aim of the study was to determine the business development strategy for BUMDes Tunas Harapan, Ujung Tanjung Village, Lebong Sakti District, Lebong Regency. The sample in this study was 56 people, namely 6 BUMDes business managers and 50 residents of Ujung Tanjung Village, Lebong Sakti District, Lebong Regency. ).The result of the sum of the strengths possessed is 22.350 while the weaknesses are 11.60, then the internal factor quadrant is 22.350 – 11.60 = 10.75 meaning the ability of BUMDes Tunas Harapan Ujung Tanjung Village, Lebong Sakti District, Lebong Regency in utilizing the strengths and minimizing the weaknesses that exist internally. The opportunities that this strategy has are 20.05 and the threats are 11.59. Then the external factor quadrant is 20.05 – 11.59 = 8.46, meaning the high ability of BUMDes Tunas Harapan Ujung Tanjung Village, Lebong Sakti District, Lebong Regency in taking advantage of opportunities and overcoming threats faced by BUMDes in business development . The BUMDes Tunas Harapan strategy for Ujung Tanjung Village, Lebong Sakti District, Lebong Regency supports an aggressive strategy, or SO strategy in the SWOT matrix, namely optimizing performance by developing technology and utilizing village potential by establishing new business fields

An Analysis Of Production Cost Calculating For Determining The Selling Price Of Kue Tat Cik Jum Home Industry In Bengkulu City

Businesses with an SME background have increased, especially in the Home Industry which is centered on traditional food, one example is Kue Tat Cik Jum. The method used is descriptive quantitative using the full costing method for calculating the production cost and determining the selling price using the full cost pricing method. The purpose of this study was to find out how the calculation for determining the production cost at the home industry Kue Tat Cik Jum of Bengkulu City. The results of this study indicate that the calculation of the production cost carried out according to Kue Tat Cik Jum in 2021 is IDR 19.832 and in 2022, it is IDR. 20,950, - therefore the profit earned in 2021 is Rp. 2.168, - per fruit and the profit earned in 2022 is Rp. 1,050, - per fruit. While the calculation of production cost of uses the full costing method in 2021 of Rp. 24.444, -, in 2022 it is Rp. Rp. 21.703, -, therefore the profit earned in 2021 is Rp. 6.056, - per fruit and in 2022 it is Rp. 6,797,- per fruit, with a profit from determining the selling price of 25%. There is a difference between the calculation of production cost of carried out Kue Tat Cik Jum and the calculation of production cost using the full costing method in 2021 the difference is IDR 2.612, and in 2022 the difference is IDR 1.753, the difference in this calculation is due to the calculations made by Kue Tat Cik Jum does not take into account factory overhead costs, such as electricity and water costs

Pengaruh ROA, EPS, Dan DER Terhadap Return Saham (Pada Perusahaan Sektor Healthcare Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021)

This study aims to determine the effect of Return On Assets (ROA), Earnings per Share (EPS), and Debt to Equity Ratio (DER) on Stock Returns in Healthcare Sector companies listed on the Indonesia Stock Exchange in the 2017-2021 period, either partially or partially. simultaneous. This company focuses on Healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. Based on the sampling criteria, the research sample obtained is 12 companies with a total of 25 observations using purposive sampling method. This research is quantitative descriptive. Based on its function, this study aims to analyze data on companies in the Healthcare sector. The data used is descriptive statistical analysis test, followed by classical assumption test including normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, and the statistical method used to analyze the data using multiple linear regression analysis. The data in this study are secondary data with a time per year for 5 years starting from 2017-2021 obtained from the Indonesia Stock Exchange (IDX). The results showed that the best company, namely the company PT. Indofarma Tbk (INAF) with an average score of 153.69. While the results of multiple linear regression analysis to determine the effect of ROA, EPS, and DER on Stock Returns show that partially ROA has a positive effect on Stock Return, with a value of tcount 3.650 > ttable 2.003. EPS has a positive effect on stock returns, with a tcount of 2,623 > ttable of 2,003. DER has a positive effect on Stock Return with a tcount value of 5.820 > ttable 2003. Simultaneously ROA, EPS, and DER together have a positive effect on Stock Return with Fcount 32,266 > Ftable 2.76.

Analysis of Fixed Asset Accounting Treatment Based on Psak No.16 at Pt Buana Finance Tbk Bengkulu Branch

Assets  in  general  are  resources  controlled  by  a  company  as  a  result  of  past events, where future economic benefits are expected to flow to the company. Fixed assets are part of the assets owned by the company to be used in company operations where payments will change at any time due to depreciation. This study aims to determine whether the accounting treatment of fixed assets in a company starting from recognition, disbursement after acquisition, depreciation, termination and delivery of fixed assets at PT Buana Finance Tbk, is in accordance with PSAK No.16.  The  analytical  method used  is descriptive  method  with  data  collection  techniques in  the form of interviews to obtain data in the form of fixed asset accounting treatment. The results of the study  show  that  the  accounting  treatment  for  fixed  assets  applied  by  the  company  PT  Buana Finance Tbk is in accordance with the Statement of Financial Accounting Standards (PSAK) No. 16 Fixed Asset

Pengaruh Kompetensi Dan Objektivitas Terhadap Kualitas Audit Aparatur Pengawas Inspektorat Kabupaten Seluma

The number of corruption cases that occurred, one of which was in the local government, therefore the researchers conducted a study that aims to test whether there is an influence of the competence of the supervisory apparatus of the Seluma Regency Inspectorate on audit quality and whether there is an influence of the objectivity of the Seluma Regency Inspectorate's supervisory apparatus on audit quality. This type of research is quantitative, the data collection method uses a survey method by distributing questionnaires that are arranged in writing, structured and systematic, while the data analysis technique uses a research instrument test, multiple linear regression, coefficient of determination and hypothesis testing. The results of this study found that there was an influence between competence and objectivity on audit quality, which can be seen from the results of the regression analysis which showed Y = -4.660 + 0.545 X_1 + 1.285X_2, the coefficient of determination was 0.581, the results of the t-test for competence were 0.004 and objectivity was 0.000, which means that it indicates that competence and objectivity are less than 0.05, meaning that competence and objectivity have a significant effect on audit quality, and supported by the results of the F test which shows a significance value of 0.000 <0.05, meaning that the independent variables are X_1 (competence) and X_2 ( objectivity) has a significant effect simultaneously on audit quality (Y