KAJIAN MENGENAI KEMAMPUAN MODAL SENDIRI DALAM MENJAMIN KESELURUHAN HUTANG PERUSAHAAN (Studi pada Perusahaan Bisi International Tbk Tahun 2017-2019)

2021 ◽  
Vol 9 (1) ◽  
pp. 17-22
Author(s):  
Akhmad dan Labandingi Latoki
Keyword(s):  
Good Condition ◽  
Secondary Data ◽  
Financial Statements ◽  
Study Data ◽  
Financial Condition ◽  
Analysis Technique ◽  
The Relationship ◽  
Case Study Data

This study aims to analyze the ability of its own capital owned by Bisi International Tbk to guarantee all of its debts. So the approach used is a case study. Data collection is done by documentation method and the data taken is secondary data. The data comes from the 2017- 2019 financial statements. The analysis technique in this study uses financial ratios, namely comparing total debt with own capital. The results of research and studies reveal that the company's financial condition, especially the guarantee of capital on debt, tends to be in good condition. This can be seen from the amount of each rupiah of own capital that is able to cover every rupiah of costs. This research needs to be expanded by analyzing the relationship and the influence of other components that affect the improvement of the company's financial performance.   Keywords: Current Debt, Long-Term Debt, Own Capital

scholarly journals Pengaruh Rasio Profitabilitas, Rasio Likuiditas, Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern

2021 ◽  
Vol 13 (2) ◽  
pp. 283-299
Author(s):  
Kimberli Kimberli ◽  
Budi Kurniawan
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Audit Opinion ◽  
Going Concern ◽  
Analysis Technique ◽  
Going Concern Opinion ◽  
Company Growth ◽  
The Relationship ◽  
Profitability Ratios

Abstract The problems that will be discussed in this journal are regarding the relationship between Profitability Ratios, Liquidity Ratios and Company Growth on Audit Delay. The research method used in this study uses secondary data. The population in this study is all Real Estate companies and the Property sub-sector registered on the BEI which are listed on the Indonesia Stock Exchange in 2017, 2018, 2019 and 2020. The sampling method in this study is purposive sampling. The criteria for companies that are sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so that the total number of samples in this study is 165 data. The independent variables in this study are Profitability Ratios, Liquidity Ratios and Company Growth. The dependent variable in this study is audit delay. The data analysis technique used is the Logistics Regression Test with the use of Software Eviews 10. The results of the analysis show that profitability has no significant effect on going concern audit opinion. Meanwhile, company growth and liquidity have no effect on going concern audit opinion. Keywords: Going Concern Opinion, Profitability, Liquidity, and Company Growth

scholarly journals Analisis Perlakuan Branch Profit Tax atas Bentuk Usaha Tetap Perusahaan Pelayaran Luar Negeri

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Andy Famela Silalahi ◽  
Yohanes
Keyword(s):  
Income Tax ◽  
Study Data ◽  
Research Approach ◽  
Legal Interpretation ◽  
Tax Rate ◽  
Permanent Establishment ◽  
Analysis Technique ◽  
Directorate General ◽  
Case Study Data

This study aims to analyze the interpretation of Branch Profit Tax (BPT) according to Directorate General of Taxes (DJP) and permanent establishment (PE) of shipping company, as well as to provide input to settle this differences in interpretation by making confirmation letter or changing the regulation. The PE studied is the Singapore PE because there were differences in interpretation of the Minister of Finance Decree (KMK) number 417/KMK.04/1996 regarding BPT between the PE and DJP. This study uses The Theory of Legal Interpretation and the concept of legal interpretation. The research approach used is qualitative with case study. Data collection techniques used are interviews and documentation. The analysis technique uses descriptive, content, and thematic analysis techniques. The results show that BUT X used a systematic or logical interpretation and interpreted the income tax rate of 2.64% in KMK number 417/KMK.04/1996 includes BPT, while DGP used grammatical interpretation and interpreted the income tax rate of 2.64% in the KMK does not include BPT. The input given is to change the KMK number 417/KMK.04/1996 so that there are no differences in interpretation in the future and the KMK can be used for the PE of shipping companies from all partner countries.

PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS DAN KOMITE AUDIT TERHADAP AUDIT DELAY

2018 ◽  
Vol 1 (3) ◽  
pp. 352
Author(s):  
Muhammad Rizal Saragih
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Variable Size ◽  
Independent Variables ◽  
Analysis Technique ◽  
The Relationship

The problems that will be discussed in this journal regarding the relationship between the business entity, the solvency of audit delay. The research method used in this study uses secondary data. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2013, 2014, 2015 and 2016. The sampling method in this study was purposive sampling. The criteria of the company being sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so the total number of samples in this study is 100 data. Independent variables in this study are company size, solvability and audit committee, variables dependent inthis study is audit delay. The data analysis technique used is multiple linear regression.The results of the analysis show that the solvability variable has a significant effect on audit delay. While the variable size of the company and the audit committee does not have a significant effect on audit delay.

scholarly journals Kinerja Perusahaan Tekstil dan Garment

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Darmanto Darmanto ◽  
Kun Ismawati
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Performance ◽  
Analysis Technique ◽  
Equity Ratio ◽  
Quantitative Case Study

ABSTRACT: Bussiness competition in the textile and garment industry is now increasingly high, need to be managed properly, especially it’s financial performance. This study aims to determine the effect of capital structure on financial performance on textile and garment companies listed on the Indonesia Stock Exchange in 2016-2018 both partially and simultaneously. Capital structure is measured by Debt to Asset Ratio (DAR) (X1), Debt to Equity Ratio (DER) (X2), and Long term Debt to Equity Ratio (LtDER)(X3). Company performance is measured by Return on Investment (ROI) (Y). This research is a quantitative case study. Secondary data obtained from the annual financial statetments. The population of the research are 21 companies. The number of samples in this study were 8 companies. The analysis technique used is multiple regression to test the effect of independent variables on the dependent variable. The results showed that partially DAR and DER variables significantly influence the ROI, while the LtDER variable has no significant effect on ROI. All three variables have a significant effect on ROI simultaneousl.

scholarly journals THE ROLE OF INDONESIAN LANGUAGE TEACHERS TO FAMILIARIZE THEMSELVES WITH THE POSITIVE CHARACTER AT MI AL-IHSAN MEDARI SLEMAN

2020 ◽  
Vol 4 (1) ◽  
pp. 63-71
Author(s):  
Wildan Nuril Ahmad Fauzi ◽  
Muqowim
Keyword(s):  
Character Education ◽  
Study Data ◽  
Language Teachers ◽  
Data Presentation ◽  
Analysis Technique ◽  
Case Study Data ◽  
Development Of Students ◽  
Positive Character

The purpose of this research is to know the role of Indonesian teachers in familiarizing the positive character in MI Al-Ihsan Medi. The methods in this study use qualitative with this type of case study. Data and data sources in this study include basic data and supporting data collection techniques in this study, using interviews, observations, and documentation. Data analysis technique with data reduction, data presentation and withdrawal of conclusions (verification). Checking the validity of data using triangulation. The results of the study concluded that the role of Indonesian teachers when familiarizing the behaviour of positive character in the school is, first the teacher domiciled into someone who caused the change. The teaching of a teacher as a figure is being drafted and imitated, because the teacher is a mirror for the development of students ' character education. The two teachers must continue to revive the spirit and ability of the learners.  All three teachers are able to unleash the potential of their own learners. The four teachers must be able to teach the learning that contains the character and contain activities on the stage of the deers, reading, writing, and speaking, so that the learners can know the qualities that have themselves.

scholarly journals Analysis of Financial Performance based on Liquidity and Profitability Ratio (Case Study on PT Unilever in period 2013-2017)

2018 ◽  
Vol 7 (4.34) ◽  
pp. 214
Author(s):  
Muhammad Ali ◽  
Diah Andari ◽  
Bunga Indah Bayunitri ◽  
Andry Ariffian ◽  
Sugiartiningsih .
Keyword(s):  
Decision Making ◽  
Financial Performance ◽  
Research Method ◽  
Good Condition ◽  
Stable Condition ◽  
Secondary Data ◽  
Financial Statements ◽  
Ratio Analysis

This research method uses secondary data from PT Unilever's financial statements in the period 2013 to 2017, the final results of which can be used for decision making for management or outside parties that have a need for the company. The purpose of this analysis is carried out namely as a basis for making relevant decisions so that the company or interested parties have a minimum basis for decision making. The results of this analysis indicate that the company is declared to be less liquid when viewed from the results of liquidity ratio analysis based on theory, but stated either when viewed or compared with other leading companies. The results of the profitability ratio analysis are above the industry average and in practice the company is indeed in a stable condition. To compare with theory and results of conclusions based on practice, so that it can be assessed that companies use funds effectively and can be judged that the company is in good condition. 

scholarly journals Penerapan Metode Balanced ScoreCard Sebagai Suatu Sistem Pengukuran Kinerja pada PT Dritama Brokerindo, Jakarta Timur

2010 ◽  
Vol 1 (1) ◽  
pp. 139
Author(s):  
Haryadi Sarjono ◽  
Arko Pujadi ◽  
Henry Wono Wong
Keyword(s):  
Balanced Scorecard ◽  
Research Result ◽  
Secondary Data ◽  
Study Data ◽  
Financial Statement ◽  
Primary Data ◽  
Insurance Company ◽  
Research Type ◽  
Case Study Data

This research was done in insurance company of PT Dritama Brokerindo, East Jakarta, by using Balanced Scorecard method, with four perpectives which measured, which are the finance perpective (financial statement), customer perpective (quizioner), perpective process internal business (quizioner) and in growth, and study perpective (quizioner). With total employees 18 employees people, serving company customer about almost 1500.Research method which used is descriptive method with research type is case study. data analyse Technique which used is using primary data processing, like : field study, interview, quizioner and also secondary data with data collecting from company which is in the form of financial statement year 2005 - 2008. Research result that, performance PT Dritama Brokerindo which during the time measured traditionally, the management not get clear information, and measured about non finansial aspect of company. Triedly apply system of performance measurement with Balanced Scorecard, got the comprehensive and more complete result about condition of company which in fact. Pursuant to result of research from entirety aspect, obtained a total score 110, or value three which shown Good Enough criterion. 

scholarly journals Kebijakan Sekolah terhadap Penggunaan Gadget dalam Pembelajaran IPS Terpadu

2021 ◽  
Vol 2 (1) ◽  
pp. 117-131
Author(s):  
Diah Nuril Azizah ◽  
Muhammad Syafiq Humaisi
Keyword(s):  
Data Analysis ◽  
Social Studies ◽  
Quantitative Research ◽  
Study Data ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Learning Functions ◽  
Case Study Data ◽  
Science Material

This study aims to determine the use of gadgets in Integrated Social Studies learning in class VII C of SMP Ma'arif 1 Ponorogo and to determine the implementation of school policies in the use of gadgets in SMP Ma'arif 1 Ponorogo. This study uses a qualitative research method in which the data collected in the form of words, pictures and not numbers like quantitative research. The data analysis technique in this study uses inductive analysis and the type of research is case study. Data was collected by using interview, observation and documentation techniques. The technique of checking the validity of the data is done by triangulation of sources and triangulation of techniques. The data analysis technique uses the Miles and Huberman model analysis technique by using the steps of reducing data, presenting data, and drawing conclusions. The results of this study indicate that the use of gadgets in class VII C SMP Ma'arif 1 Ponorogo in integrated social studies learning functions as a learning facility that is used to work on questions, look for material that has not been understood and look for integrated social science material that is not in the book, gadgets at the time of writing. Lesson hours may not be used but are still under the supervision of the teacher.

scholarly journals PREDICTING BANKRUPTCY ON MINING COMPANIES USING ALTMAN Z-SCORE MODEL (EMPIRICAL STUDY ON MINING COMPANIES LISTED IN INDONESIAN STOCK EXCHANGE YEAR 2014-2015)

2019 ◽  
Vol 4 (3) ◽  
pp. 394-404
Author(s):  
Husnul Akhir ◽  
Islahuddin Islahuddin
Keyword(s):  
Stock Exchange ◽  
Good Condition ◽  
Secondary Data ◽  
Management Policy ◽  
Z Score ◽  
Mining Companies ◽  
Financial Condition ◽  
Grey Area ◽  
Analysis Technique ◽  
Score Model

The aim of this study is to calculate Altman Z-Score to predict the possibility of bankruptcy of mining companies listed in Indonesia stock exchange based on the information from the annual financial statementwith observation ranging from 2014 until 2015. The type of data used is secondary data. The study employed Altmant Z-Score calculation on a targeted population of 22 mining companies listed on the Indonesia Stock Exchange.The analysis technique used is the prediction model of bankruptcy Altman Z-score. Using the formula Z-Score = 1,2X1 + 1,4X2 + 3,3X3 + 0,6X4 + 1,0X5, where X1 represents the ratio of liquidity, X2 and X3 as profitability ratios, and X4 and X5 are activity ratios. Then with the use of Z-Score assessment criteria 2.99 categorized as a very healthy company.  1.81 Z-Score 2.99 is in the grey area so the possibility of rescue and possibly bankrupt is as great as it depends on the decision of the company management policy as the decision maker. Zscore 1.81 is categorized as a company that has very large financial difficulties and high risk so that the possibility of bankruptcy is very large. The results show that in 2014, 55% of mining companies predicted bankruptcy, 18% are in grey area and the remaining 27% of mining companies have a healthy financial condition. Then in 2015, 64% of mining companies are predicted to go bankrupt, 23% are in grey area and 13% of companies are in good condition or not bankrupt.

scholarly journals BAURAN PEMASARAN KERAJINAN CENDERAMATA BERBAHAN BAKU BAMBU BATIK (Studi Kasus Pada UD. Betris di Kelurahan Meras Kecamatan Bunaken Kota Manado)

2018 ◽  
Vol 14 (1) ◽  
pp. 247
Author(s):  
Gita Syahfitri Labatjo ◽  
Agnes E. Loho ◽  
Lyndon R. J. Pangemanan
Keyword(s):  
Data Analysis ◽  
Research Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Marketing Mix ◽  
Study Data ◽  
Primary Data ◽  
Case Study Data

This study aims to determine the marketing mix on UD.Betris. The research was conducted in November 2017 until January of 2018. The research method used is case study. Data used in this research are primary data and secondary data. The method of data analysis used is descriptive analysis that describes the implementation of marketing mix of Bamboo Batik Handicraft in Meras Village, Bunakaen Sub-district, Manado City. The result of the research concludes that marketing mix in general have good application in UD. Betris. Based on four aspects, only one aspect is a place that is not well implemented in UD. Betris because the place is not strategic yet.

Sign in / Sign up

Export Citation Format

Share Document