scholarly journals PENGARUH PERPUTARAN AKTIVA TETAP TERHADAP PROFITABILITAS PADA RSUD AL IHSAN BANDUNG PERIODE 2014-2018

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Mr. Gunardi ◽  
Mr Nugraha ◽  
Maya Sari
Keyword(s):  
General Hospital ◽  
Qualitative Method ◽  
Pearson Correlation ◽  
Fixed Asset ◽  
Analysis Techniques ◽  
Sales Process ◽  
Fixed Assets ◽  
Asset Turnover ◽  
Speed Up

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh perputaran aktiva tetap terhadap profitabilitas Pada RSUD Al Ihsan Bandung Periode 2014-2018. Metode penelitian yang digunakan yaitu metode kualitatif dan teknik Analisis data yaitu koefisien korelasi Pearson dan koefisien Determinasi. Hasil penelitian pengaruh perputaran aktiva tetap terhadap profitabilitas Pada RSUD Al Ihsan Bandung Periode 2014-2018 sebesar 88,5% dengan kata lain dapat dikatakan bahwa pengaruh Perputaran aktiva tetap terhadap Profitabilitas di RSUD Al Ihsan Bandung dinyatakan Kuat, dan sisanya sebesar 11,5,% dipengaruhi oleh faktor lain yang tidak diteliti oleh penulis seperti Penjualan, Laba dll.Hambatan yang muncul yaitu 1) Pendapatan RSUD Al Ihsan menjadi tidak maksimal karena pemanfaatan aktiva tetap yang kurang maksimal sehinga presentasi Profitabilitas menjadi menurun. 2) Penyusutan Aktiva tetap secara cepat mengakibatkan menurunnya kualitas dari RSUD Al Ihsan dikarenakan kurangnya perawatan secara berkala oleh pihak rumah sakit.Saran yang diberikan adalah dengan cara 1) Diharapkan rumah sakit dapat memanfaatkan setiap asset yang dimilikinya dengan lebih efektif sehingga laba atau profit yang dicapai dapat lebih meningkat. 2) Sebaiknya mempercepat persediaan melalui proses penjualan agar memperoleh hasil yang dapat dengan cepat diubah menjadi kas juga.�Kata Kunci: ������ Perputaran Aktiva Tetap; Profitabilitas�AbstractThis study aims to determine the influence of fixed asset rotation on profitability at Al Ihsan Hospital Bandung Period 2014-2018. The research method used is a qualitative method and data analysis techniques namely Pearson correlation coefficient and determination coefficient. The results of the study of the effect of fixed asset rotation on profitability In Al Ihsan Hospital Bandung 2014-2018 period amounted to 88.5% in other words it can be said that the effect of fixed asset turnover on profitability in Al Ihsan General Hospital Bandung was declared strong, and the remaining 11.5,% influenced by other factors not examined by authors such as Sales, Profits etc.Obstacles that arise are 1) Revenue from Al Ihsan General Hospital is not optimal because the utilization of fixed assets is not optimal so that the presentation of Profitability decreases. 2) Depreciation of fixed assets quickly results in a decrease in the quality of Al Ihsan General Hospital due to the lack of regular maintenance by the hospital. The advice given is by way of 1) It is expected that hospitals can use each asset they have more effectively so that profits or profits can be increased. 2) It is better to speed up inventory through the sales process in order to obtain results that can be quickly converted into cash as well. Keywords: Fixed Asset Rotation, Profitability

scholarly journals Pengaruh Fixed Asset Turnover, Inventory Turnover, Corporate Sosial Responsibility terhadap Harga Saham

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Widya Sari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Fixed Asset ◽  
Going Concern ◽  
Fixed Assets ◽  
Asset Turnover ◽  
Inventory Turnover ◽  
Corporate Social

ABSTRACTLaba atau profit merupakan salah satu tujuan utama berdirinya setiap badan usaha. Tanpa diperolehnya laba, perusahaan tidak dapat memenuhi tujuan lainnya yaitu pertumbuhan yang terus menerus (going concern) dan tanggung jawab sosial (corporate social responsibility). Pertumbuhan yangterus menerus ditinjau dari laju perkembangan harga saham, sehingga dibutuhkan suatu variabel untuk menghitung laju perkembangan harga saham dari suatu laporan keuangan suatu sektor industri atau perusahaan. Penelitian ini bertujuan untuk menguji dan menggabungkan variabel terukur yaitu fixed assets turnover, inventory turnover, dan variabel corporate social responsibility, sekaligus menguji pengaruh yang ditimbulkan setelah variabel tersebut dikombinasikan terhadap harga saham. Penelitian ini menggunakan pendekatan penelitian kuantitatif yang menekankan pada hubungan kausal yang mengujipengaruh fixed assets turnover, inventory turnover, dan corporate social responsibility sebagai variabel independen terhadap harga saham sebagai varibel dependen. Proses pengumpulan data pada penelitian ini menggunakan sumber data sekunder berupa laporan keuangan pada perusahaan sektor industri dasar dan kimia periode 2014-2018. Metode yang digunakan untuk pengambilan sampel adalah purppose sampling. Hasil penelitian menunjukkan FAT memiliki nilai signifikansi 0.413 atau 0.413>0.05 artinya Tidak terdapat pengaruh yang signifikan antara FAT terhadap variabel terikat Harga Saham. ITO memiliki nilai signifkansi 0.576 atau 0.576>0.05 artinya Tidak terdapat pengaruh yang signifikan antara ITO terhadap Harga Saham.  Sedangkan  CSR  memiliki  nilai  signifkansi  (Sig,)  0.000   atau   0.000<0.05  artinya terdapat pengaruh yang signifikan antara CSR terhadap Harga SahamKata Kunci : Fixed Asset Turnover (FAT); Inventory Turnover (ITO); CSR; Harga Saham

scholarly journals ACCOUNTING STANDARDS FOR FIXED ASSETS OF U.S. GAAP AND IFRS: COVID-19 PANDEMIC AND EARNINGS MANAGEMENT PERSPECTIVES

2021 ◽  
Vol 6 (1SP) ◽  
pp. 122
Author(s):  
Andreas Vernando
Keyword(s):  
Earnings Management ◽  
Accounting Standards ◽  
Fair Value ◽  
Faithful Representation ◽  
Fixed Asset ◽  
Accounting Standard ◽  
Asset Value ◽  
Fixed Assets ◽  
Value Measurement

FASB and IASB have differences in setting the accounting standard for fixed asset. The FASB does not allow firms to restore the asset value that has been written down, while the IASB allow companies to recover the asset values that has been written down. These differences have distinct implication to depict the COVID-19 pandemic phenomenon and prevent earnings management that will affect the qualitative characteristics of the faithful representation. Therefore, this study aims to analyze the fixed asset accounting standards of U.S. GAAP or IFRS which is more optimal to improve the faithful representation in the case of the COVID-19 pandemic and earnings management. Based on an analysis of the theory and literature review, this study conclude that the fixed assets accounting standard of IFRS is more optimal to represent the COVID-19 pandemic faithfully than that of U.S. GAAP. This is because IFRS allows for recovery of impairment losses. In addition, the fixed asset accounting standard of U.S. GAAP is more optimal than that of IFRS for preventing earnings management so as to improve the quality of faithful representation of the fixed asset value. This is because the fair value measurement for fixed assets involves estimation and subjectivity of the asset appraiser enhancing the possibility of earnings management.

scholarly journals KUALITAS PELAYANAN PUBLIK BIDANG KESEHATAN PASCA BENCANA GEMPA BUMI DITINJAU DARI DIMENSI KEYAKINAN DAN DIMENSI EMPATI DI BENGKULU UTARA

2017 ◽  
Vol 3 (3) ◽  
Author(s):  
Salamun
Keyword(s):  
General Hospital ◽  
Qualitative Method ◽  
Public Services ◽  
Research Study ◽  
Sampling Methods ◽  
Services Quality ◽  
Service Users ◽  
Service Standards ◽  
Depth Interviews

This study aimed to describe the quality of public services in health after the earthquake in North Bengkulu with study site in Services Agency General Hospital North Bengkulu Region. The focus of this research study aimed at two main dimensions of public services quality, namely confidence and empathy. The method used was qualitative method with the goal of implementing the apparatus and the service selected by using purposive and accidental sampling. Methods of data collection used in-depth interviews, observation and documentation techniques. Data analysis used descriptive qualitative techniques with interactive model. The results showed: (1) from dimension of faith, the Services officers Agency of North Bengkulu General Hospital have sufficient competence and attitude in giving service, (2) from the dimensions of empathy, the officers have the willingness and efforts to empathize with the conditions of service users. In general, the quality of public services in the Services officers Agency of North Bengkulu General Hospital has met both criteria. Because the two major dimensions that are the focus of this research can be done properly in accordance with the desired service standards by the service users (costumers).

Pengaruh Kinerja Keuangan Terhadap Investasi Aktiva Tetap

2013 ◽  
Vol 1 (3) ◽  
pp. 263-272
Author(s):  
R. Aditya M. Karnawiredja ◽  
Lukman Hidayat ◽  
Marwan Effendy
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Research Method ◽  
Secondary Data ◽  
Fixed Asset ◽  
Fixed Assets ◽  
Asset Turnover ◽  
The Relationship ◽  
Descriptive Method ◽  
Fixed Asset Investment

The purpose of this study was to determine the effect of the company's financial performance empirically, either partially or simultaneously to the fixed asset investment. Ratio used to look at the financial performance is return on investment (ROI) and total assets turnover (TATO). The research method used in this research is descriptive method, the method of research which not only gives an overview of these phenomena, but to explain relationships, test hypotheses, make predictions and find meaning and implications of a problem is solved. The data used are secondary data and processed data the authors. This study analyzes the relationship between ROI, TATO and fixed asset investment. The statistical method used is multiple linear regression and tested significance.  These results indicate that the variable ROI and TATO simultaneous significant effect on the investment of fixed assets. Tests showed that the partial and variable ROI TATO significant effect on the investment of fixed assets.   Keywords: Return On Investment, Total Asset Turnover, Fixed Asset Investment

scholarly journals ORGANOLOGI ALAT MUSIK TONGKEK DI LOMBOK TIMUR

2021 ◽  
Author(s):  
Hary Murcahyanto ◽  
Yuspianal Imtihan ◽  
Muhammad Alfian Nur Khair
Keyword(s):  
Data Collection ◽  
Qualitative Method ◽  
Raw Materials ◽  
Sound Quality ◽  
Musical Instruments ◽  
Data Display ◽  
Analysis Techniques ◽  
Collection Data ◽  
The Subject

Organology of Tongkek musical instruments in Pancor Subdistrict Selong East Lombok Province West Nusa Tenggara has an important role to be held, this research focuses on the process of making and processing the ignition of Tongkek musical instruments. This type of research uses the descriptive qualitative method. The subject in this study is The Tongkek Craftsman. Data collection techniques used in this research are interviews, laboratory tests, and documentation. Examination of the validity of data in this study using source triangulation. Data analysis techniques used consist of four stages, namely, data collection ( data collection), reduction (data reduction), Data display (presentation of data), and Conclusion drawing/verification (examiner conclusion and verification). The results of this study contain the organology of Tongkek musical instruments in detail and detail. First, in the manufacturing process, the craftsmen pay attention to the quality of tools and materials to be used, such as the degree of dryness, thickness, the sharpness of the knife, and the diameter of the bamboo used. Second, the process of logging, the most important thing in the process of Tongkek is the sensitivity of taste in each craftsman. Good quality raw materials are also very supportive of sound quality in Tongkek. So with this research, a piece of Tongkek music will know Tongkek instruments better and understand the importance of caring for Tongkek musical instruments wisely, so that the use of Tongkek musical instruments can be used optimally and is expected to bring up the makers of Tongkek with good sound quality.

scholarly journals RELATIONSHIP BETWEEN STOCK PRICES AND FINANCIAL RATIOS OF THE LISTED COMPANIES

2018 ◽  
Vol 12 (1) ◽  
pp. 28-36
Author(s):  
Judita Jonuševičienė ◽  
Gintarė Ragauskaitė ◽  
Aurelija Zonienė
Keyword(s):  
Correlation Analysis ◽  
Stock Prices ◽  
Statistical Significance ◽  
Listed Companies ◽  
Financial Ratios ◽  
Short Term ◽  
Fixed Asset ◽  
Fixed Assets ◽  
Asset Turnover ◽  
The Relationship

The relationship between stock prices and financial ratios of the listed companies has been analyzed in differnet contexts - the studies are carried out on companies in different sectors with different financial ratios at different periods. Therefore, as market conditions change so rapidly, there is a need to resume research on this topic. There were selected ratios from the each financial ratios group that may have a relationship with the stock prices. The analysis was implemented by using the data of Lithuanian milk processing companies listed on the Baltic stock exchange over the period from 2010 to 2017. Correlation analysis was performed to determine which financial ratios influence the stock prices. The statistical significance of the relationship between the stock prices and the fixed asset turnover and absolute short-term solvency (the increase of the fixed assets turnover and absolute short-term solvency ratios decrease the stock prices). Spirmen correlation coefficient was calculated for each company individually. The results of the correlation analysis were based on a statistically significant linear multivariate regression model, which describes how the stock prices depend on the fixed asset turnover and short-term solvency ratios: the higher turnover of the fixed assets and short-term solvency ratios – the lower stock prices.

scholarly journals Implementation of Islamic Values in Hospital Management: Islamic General Hospital Boyolali’s Case

2021 ◽  
Vol 13 (2-3) ◽  
Author(s):  
Kusnulia Rosita ◽  
Yan Rachmawati Y. A ◽  
Susatyo Yuwono
Keyword(s):  
Human Resources ◽  
General Hospital ◽  
Qualitative Method ◽  
Employee Performance ◽  
Employee Selection ◽  
Employee Development ◽  
Resource Potential ◽  
Hr Management ◽  
Islamic Values

Islamic General Hospital X Boyolali applies Islamic-based HR management to his company. The purpose of this paper is to determine the implementation of Islamic values which had been applied by HR management in the process of employee selection and development. This research uses descriptive qualitative method with interviews, observations and documentations collecting data tools. Informants are people in HR department from lowest level to highest level management. As an Islamic hospital whose mission is to provide quality, shar'i and fair health services, the management of hospital always applies Islamic values in developing its human resource potential. Through the inculcation of Islamic values, it is expected that the quality of hospital human resources will improve in terms of devotion, professionalism of work, and welfare for all hospital stakeholders. The results of this study stated that Islamic values can improve discipline and productivity of employee performance. The Islamic aspect is shown by including the criteria for reading the Al-Qur'an and the compulsory reading prayer test in the selection and Al-Qur'an study and daily worship monitoring in employee development.

PERANAN ANALISIS LAPORAN KEUANGAN DALAM MENGEVALUASI KINERJA KEUANGAN PERUSAHAAN PADA PT. BANK JABAR BANTEN Tahun 2007 – 2009

2019 ◽  
Vol 8 (01) ◽  
pp. 99
Author(s):  
Yuli Anwar
Keyword(s):  
Financial Performance ◽  
Ratio Analysis ◽  
Short Term ◽  
Fixed Asset ◽  
Financial Ratio ◽  
Accounts Receivable ◽  
Financial Ratio Analysis ◽  
Fixed Assets ◽  
Asset Turnover ◽  
Solvency Ratio

The purpose of this study was to determine the financial performance of PT Bank Jabar Banten in 2007 - 2009 using a comparison and analysis of financial ratio analysis. The results obtained, the conditions seen from the company 's liquidity position : the current ratio in 2009 decreased because although the amount of current assets increased during the year, but the amount of current liabilities for the year also increased, indicating that the measurement is easy and fast to join the new amount of cash and other current assets by current liabilities. This means that when the securities are sold and accounts receivable payments can be received, then the bank can repay its short-term liabilities. Conditions views of the company 's solvency position, although there is a decrease and an increase in the solvency ratio, but the changes are not so significant or can be said to be relatively stable. This could indicate that the company 's financial performance is good enough to settle its debts - debts. Condition when viewed from the position of company activity , fixed asset turnover and working capital turnover continues to increase each year due to an increase in the side that tends to balance income and fixed assets. Keywords : financial performance, liquidity position, solvency, activity position. 

scholarly journals EVALUASI PROGRAM MUTU BERBASIS SEKOLAH (MMBS) DI SMA N 61 UNGGULAN JAKARTA TIMUR (PENDEKATAN EVALUASI BERDASARKAN MODEL CIPP)

2017 ◽  
Vol 31 (2) ◽  
pp. 82-88
Author(s):  
Supadi Supadi
Keyword(s):  
Learning Outcomes ◽  
Qualitative Method ◽  
Student Learning Outcomes ◽  
Quality Of Education ◽  
Learning Program ◽  
Analysis Techniques ◽  
Quality Program ◽  
School Committees ◽  
Determining Factor

One of the things that lead to the success and effectiveness of school institutions is due to the quality of student achievement. Achievement of student learning outcomes depends on the success of teachers in helping students to achieve learning outcomes. The purpose of this research is to evaluate the learning program covering input component, process, and output of learning process in SMA 61 Jakarta. The method used is a qualitative method. The study was conducted during 2014. Data analysis techniques used using interactive models that include data reduction, data presentation, and conclusions. The results of the evaluation of the quality program conducted in SMA 61 Jakarta related to input, process and output components. The combination of the three elements, inputs, processes, and product quality is the determining factor to improve the quality of education. This study found the participation of school committees in the implementation of education at SMAN 61 Jakarta is not optimal. Therefore, it is expected that school committees can optimally not only mobilize education funding from the community.

scholarly journals Perancangan dan Penataan Kawasan di Sepanjang Sungai Banjir Kanal Timur Kelurahan Bugangan dan Kelurahan Rejosari dengan Konsep Livable Riverfront Settlement Kecamatan Semarang TImur, Kota Semarang

Ruang ◽  
2019 ◽  
Vol 5 (2) ◽  
pp. 120
Author(s):  
R.D.A. Puteri ◽  
R.S. Pulungan ◽  
H.D. Tambunan ◽  
H.M. Rahmi ◽  
R. Amalia ◽  
...  
Keyword(s):  
Qualitative Method ◽  
Quantitative Methods ◽  
Open Space ◽  
Descriptive Analysis ◽  
Job Creation ◽  
Disaster Risk ◽  
Concept Design ◽  
Housing Provision ◽  
Analysis Techniques

Livable Riverfront Settlement is a concept design that is mindful of environmental livability housing which is in the nearby river. The concept of Liveable Riverfront Settlement is a derivative of the concept of macro-regions planning Sustainable Riverfront Settlement and the concept of the planning area of meso Ecological Riverfront Settlement. The purpose of this writing is focused on the design of landing neighborhood along the Eastern Canal flood in Bugangan and Rejosari village who have a problem like slums and squatters settlement, the occurrence of floods, the lack of open space, the low quality of the environment and housing backlog.In this article using quantitative methods with descriptive analysis techniques, and the qualitative method with interviews and observations of the field. The results of the identification and analysis of the design of landing (UDGL) settlement along the Eastern Canal flood in Bugangan and Rejosari village based on 3 indicators, the improvement of the economy through the provision of employment (job creation), the management of flood risks through the improvement of environmental quality (disaster risk management), as well as the provision of housing that is affordable and livable (livable housing provision).

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