Analisis Kinerja Keuangan Berbasis Economic Value Added (Eva) Pada PT. Bank Sulutgo

The purpose of this study is to find out how much Economic Value Addedgenerated by PT. Bank SULUTGO in 2014-2016. It is known that PT. Bank SULUTGOis a regional bank of North Sulawesi and Gorontalo which owns shares from variousregions and several companies. It is known that the capital annually PT. BankSULUTGO in 2014-2016 always increases. But with the increase in capital whether ithas made the company able to improve the performance of the company or increase therevenue of the company so as to be able to distribute the fair share of the results to theshareholders of the company. The purpose of this study is "Financial PerformanceAnalysis Based on Economic Value Added at PT. Bank SULUTGO". Financialperformance is needed by the company to evaluate the performance or as a foundationof the company to improve the company\u27s performance. Financial performanceaccording to Ikatan Akuntansi Indonesia (2007) is the determination of the company\u27sability to manage and control its own resources. While EVA is an effectivecommunication tool for value creation that can be reached by line managers thatultimately drive company performance and to connect with capital markets (Young andO\u27Bryne, 2001). The research method used is quantitative descriptive method by usinganalysis tools in the form of Economic Value added to calculate NOPAT, InvestedCapital, WACC, Capital Charges and EVA. Based on the results of research EVAanalysis at PT. Bank SULUTGO 2014-2016 year turned out to fluctuate because EVAcompanies every year down and up. Nevertheless PT. Bank SULUTGO turned out tohave created a positive value in the company in 2014-2016. In 2014 the company is ableto create EVA of Rp. 97,596 (in millions of rupiah), but in 2015 the company\u27s EVAdecreased by 26.08% to Rp. 72,140 (in millions of rupiah) and in 2016 again increasedby 34.01% to Rp. 96,680 (in millions of rupiah). Thus the management has been able tocreate a positive value on the company well and shareholders can entrust theirinvestment to the company

Pengaruh Kinerja Keuangan terhadap Tanggung Jawab Sosial Perusaahaan (Corporate Social Responsibility) pada Perusahaan Tambang yang Terdaftar di Bursa Efek Indonesia Periode 2015-2016

Corporate social responsibility (CSR) is one form of awareness of a company to the environment. Currently CSR aims to maximize profits but is also required to better accommodate the needs of the community and its stakeholders. This study aims to determine the effect of Return on assets, Return on equity, and Net profit margin on social responsibility at mining companies listed in the Indonesia Stock Exchange period 2015-2016. This research uses multiple regression analysis method. The results of this study indicate that during the period 2015-2016 ROA has no significant effect on CSR with a significant value of 0.986, ROE has no significant effect on CSR with a significant value of 0.191, and NPM has no significant effect on CSR with a significant value of 0.205

Analisis Perhitungan Harga Pokok Produksi dengan Menggunakan Metode Full Costing sebagai Dasar Perhitungan Harga Jual (Studi Kasus pada Kertina's Home Industry)

The calculation of cost of goods manufactured is important to consider in determining the price of a product. The purpose of this study is to determine whether there is a comparison between the calculation of the cost of production according to the company compared to the full costing method and the determination of the selling price according to company calculation compared with cost plus pricing method. The type of research used is descriptive quantitative research type, and research approach used is comparative approach. From the results of data analysis shows that the calculation of the cost of production of the company is lower than the calculation of cost of production by using the method of full costing. The difference from the calculation of cost of production according to the company compared with the full costing method that is Rp. 10.133. This is because in the calculation of factory overhead costs, the company does not take into account some costs into the cost of production such as maintenance and maintenance costs of production equipment, and the cost of depreciation of production equipment. In addition, the sale price of the product with a mark-up rate of 40% according to the company and cost plus pricing method has a difference of Rp. 2,083. This is because the company in determining the selling price of its products does not take into account non-production costs, and companies do not use the full costing method in determining the cost of production

Analisis Rasio Profitabilitas Pada PT. Sumber Alfaria Trijaya, Tbk (Alfamart)

To assess whether or not the company's healthy performance lies in its financialperformance. To know the level of achievement or success of the company, then thenecessary financial indicators. These financial indicators can be obtained from financialstatements. The financial statements used are balance sheet and income statement. Tofind out how far the development of the company from year to year required ananalysis. The most important aspect in analyzing financial statements is profitability, asa measure of management effectiveness indicated by the profit generated from the saleof corporate investment. An analysis tool that can be used to measure the success rate ofa company in generating profit is to use profitability ratio analysis. The purpose of thisstudy is to determine the financial performance of PT. Sumber Alfaria Trijaya, Tbkreviewed from profitability ratios. Sunyoto (2013) profitability ratio is the ability toprofit from its business. Financial performance analysis tool based on profitabilityratios used in this study is RETURN ON ASSET, RETURN ON EQUITY, MARGINPROFIT NET AND GROSS PROSIT MARGIN from 2012 – 2015. Based on the resultsof the analysis it has been seen that the average RETURN ON ASSET is 5%, below theindustry standard average of 20% and return on equity has a downward trend wherethe average RETURN ON EQUITY is 16 , 60% is still below the industry standardaverage of 30% and net profit margin is 18.15% is still below industry standard and theresult of Gross Profit Margin always increases , The average GROSS PROSITMARGIN showed poor results because only 1.48% was still below the industry averageof 20%. This research is expected to enrich the concept of knowledge about Profitabilityratio analysis. The results of this study are expected to provide meaningful informationto the management of the company regarding the position of Profitability of thecompany

Effect of Hydrocortisone on Mortality and Organ Support in Patients With Severe COVID-19: The REMAP-CAP COVID-19 Corticosteroid Domain Randomized Clinical Trial.

Importance: Evidence regarding corticosteroid use for severe coronavirus disease 2019 (COVID-19) is limited. Objective: To determine whether hydrocortisone improves outcome for patients with severe COVID-19. Design, Setting, and Participants: An ongoing adaptive platform trial testing multiple interventions within multiple therapeutic domains, for example, antiviral agents, corticosteroids, or immunoglobulin. Between March 9 and June 17, 2020, 614 adult patients with suspected or confirmed COVID-19 were enrolled and randomized within at least 1 domain following admission to an intensive care unit (ICU) for respiratory or cardiovascular organ support at 121 sites in 8 countries. Of these, 403 were randomized to open-label interventions within the corticosteroid domain. The domain was halted after results from another trial were released. Follow-up ended August 12, 2020. Interventions: The corticosteroid domain randomized participants to a fixed 7-day course of intravenous hydrocortisone (50 mg or 100 mg every 6 hours) (n = 143), a shock-dependent course (50 mg every 6 hours when shock was clinically evident) (n = 152), or no hydrocortisone (n = 108). Main Outcomes and Measures: The primary end point was organ support-free days (days alive and free of ICU-based respiratory or cardiovascular support) within 21 days, where patients who died were assigned -1 day. The primary analysis was a bayesian cumulative logistic model that included all patients enrolled with severe COVID-19, adjusting for age, sex, site, region, time, assignment to interventions within other domains, and domain and intervention eligibility. Superiority was defined as the posterior probability of an odds ratio greater than 1 (threshold for trial conclusion of superiority >99%). Results: After excluding 19 participants who withdrew consent, there were 384 patients (mean age, 60 years; 29% female) randomized to the fixed-dose (n = 137), shock-dependent (n = 146), and no (n = 101) hydrocortisone groups; 379 (99%) completed the study and were included in the analysis. The mean age for the 3 groups ranged between 59.5 and 60.4 years; most patients were male (range, 70.6%-71.5%); mean body mass index ranged between 29.7 and 30.9; and patients receiving mechanical ventilation ranged between 50.0% and 63.5%. For the fixed-dose, shock-dependent, and no hydrocortisone groups, respectively, the median organ support-free days were 0 (IQR, -1 to 15), 0 (IQR, -1 to 13), and 0 (-1 to 11) days (composed of 30%, 26%, and 33% mortality rates and 11.5, 9.5, and 6 median organ support-free days among survivors). The median adjusted odds ratio and bayesian probability of superiority were 1.43 (95% credible interval, 0.91-2.27) and 93% for fixed-dose hydrocortisone, respectively, and were 1.22 (95% credible interval, 0.76-1.94) and 80% for shock-dependent hydrocortisone compared with no hydrocortisone. Serious adverse events were reported in 4 (3%), 5 (3%), and 1 (1%) patients in the fixed-dose, shock-dependent, and no hydrocortisone groups, respectively. Conclusions and Relevance: Among patients with severe COVID-19, treatment with a 7-day fixed-dose course of hydrocortisone or shock-dependent dosing of hydrocortisone, compared with no hydrocortisone, resulted in 93% and 80% probabilities of superiority with regard to the odds of improvement in organ support-free days within 21 days. However, the trial was stopped early and no treatment strategy met prespecified criteria for statistical superiority, precluding definitive conclusions. Trial Registration: ClinicalTrials.gov Identifier: NCT02735707