scholarly journals Pengaruh Biaya Operasional dan Perputaran Persediaan terhadap Laba Bersih

2018 ◽  
Vol 1 (2) ◽  
pp. 108-114
Author(s):  
Asep Mulyana ◽  
Debora Tri Oktarina Pethy
Keyword(s):  
Research Method ◽  
Strong Relationship ◽  
Net Income ◽  
Financial Report ◽  
Trading Company ◽  
Normality Test ◽  
Operational Costs ◽  
Kolmogorov Smirnov ◽  
Inventory Turnover ◽  
Milk Industry

This study aims to determine how much influence the operational costs and inventory turnover on net income at PT Ultrajaya Milk Industry & Trading Company Tbk., both partially and simultaneously. The research method used is descriptive with a quantitative approach, while the statistical method used is multiple linear regression by first testing the classical assumptions using the SPSS V.25 program. The results of this study indicated that the data tested were standard with the results of the normality test using the Kolmogorov Smirnov (K-S) table and scatterplot, correlation coefficient tests. The data used in this study was taken from the company's annual financial report of PT Ultrajaya Milk Industry & Trading Company Tbk., for seven years, namely the period 2011-2017. It showed a very strong relationship, and partially operational costs affected net income, while inventory turnover did not affect net income. Also, simultaneously, operational costs and inventory turnover affected net income.

ANALISIS MANAJEMEN LABA DI SEKITAR (SEBELUM, SAAT DAN SESUDAH) PENERBITAN OBLIGASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA (BEJ)

2006 ◽  
Vol 5 (1) ◽  
Author(s):  
Risa Watti
Keyword(s):  
Empirical Evidence ◽  
Stock Exchange ◽  
T Test ◽  
Earning Management ◽  
Financial Report ◽  
Paired Sample ◽  
Window Dressing ◽  
Normality Test ◽  
Before And After ◽  
Kolmogorov Smirnov

The purpose of this research is to obtain the empirical evidence of the company which has already issued the obligation. Whether that such company issues the obligation manipulates its earnings (or conducting "the window dressing") in order to perform the financial report of the client (or the prospective obligation seller) seems more profitable and excellent. The data results front the research, taken from the company which issues the obligation and has been listed at Jakarta Stock Exchange (BEJ) or the company which is 'go public', by picking up the data during the obligation issuance, and also the period of time within two years before and after the issuance. Whether during that period of time, the financial report ofthet company is exactly appropriate or has been manipulated by the client.The data is analysed by using “normality test" (one sample kolmogorov smirnov) if the parameter'uses 'paired sample T-test ± > 0,005 and if non parameter uses whitney U ranks Wilcoxon rank sum W-test ± < 0,005. As a result, showing that not all companies which issue the obligation manipulate the earnings or make up their financial report. It has been proved, in this research there is no'management of earnings' before the obligation issuance as well as the changing profits after the issuance. Thus we conclude, there is no ‘management earning' during the obligation issuance. Therefore, the investor or the prospective investor is not necessarily anxious about theirfinancial report when is reported by the management side to Jakarta Stock Exchange (BEJ) due to the appropiateness of its financial report involving the earning management.

PENGARUH KUALITAS PRODUK TERHADAP BRAND IMAGE PRODUK ROTI BREADTALK DI JAKARTA

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Fitrie Handayani ◽  
Adhi Bawono ◽  
Viktor Viktor
Keyword(s):  
Product Quality ◽  
Research Method ◽  
Quantitative Research ◽  
Brand Image ◽  
Strong Relationship ◽  
Bakery Products ◽  
Normality Test ◽  
Calculation Results ◽  
Test Correlation

The culinary industry is an industry that is always developing. One area of business that is currently starting to develop is bakery products The purpose of this research is (1) To know the effect of product quality toward brand image of Bread Talk as bakery shop that use open kitchen concept. The method used in this study is a quantitative research method. Populations and samples (questionnaires) in this study were 85 valid questionnaires. Data analysis was performed by testing the validity, reliability, normality test, correlation coefficient test, determination test, linear regression and T test. The results of this study indicate that the product quality variable and brand image variable have a strong relationship with a correlation value of 0.777 and the product quality variable has a significant effect on the brand image variable with t count of the product quality is 11.237 with a significant value of product quality is 0.000. The calculation results of the product quality variable influece on the brand iamge variable is 60.3% and the remaining 39.7% is influenced by other variables outside of the study. Thus, BreadTalk should be able to continue to maintain and improve the quality of its products in order to maintain the achievements of its brand image Keywords: Product Quality, Brand Image, Branding

ANALISIS PENGARUH PENDAPATAN BUNGA KREDIT DAN BIAYA BUNGA DANA PIHAK KETIGA TERHADAP LABA BERSIH PADA BANK OCBC NISP PERIODE 2012-2018

2020 ◽  
Vol 2 (1) ◽  
pp. 24-37
Author(s):  
Loeky Rono Pradopo
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Third Party ◽  
Net Income ◽  
Financial Report ◽  
Normality Test ◽  
Interest Income ◽  
Analysis Technique ◽  
Report Data ◽  
Interest Costs

This research aims to find out the effect of loans interest income and interest expenses of third party funds on the net income of Bank OCBC NISP for the period of 2012-2018. The variables examined in this research are independent variables, among others, loans interest income and interest expenses of third party funds and the dependent variable used is net income. This research uses bank OCBC NISP financial report data for the period 2012-2018. The analysis technique uses multiple linear regression analysis and hypothesis analysis uses the t-test and F-test. Other analysis uses classical assumptions with normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The conclusion of this research describes that based on statistics result, loans interest income and interest costs of third party funds simultaneously/together has a significant effect on net profit. This is evidenced by the value of R2 in this research that is equal to 0.972 or 97.2 %, which means that 97.2 % of profit is influenced by loans interest income and interest costs on third party funds and 2.8 % is influenced by other factors not listed in this research. Based on this, it is recommended that Bank OCBC NISP increase the production of lending, increase the collection of low-expenses funds, and reduce operational expenses to obtain profits according to management's expectations

scholarly journals Analisis Pengeluaran Anggaran Terhadap Capaian Kinerja Keuangan

2019 ◽  
Vol 7 (1) ◽  
pp. 31
Author(s):  
Laely Purnamasari
Keyword(s):  
Data Collection ◽  
Human Resources ◽  
Strong Relationship ◽  
Positive Influence ◽  
Financial Statement ◽  
Performance Achievement ◽  
Normality Test ◽  
Kolmogorov Smirnov ◽  
Data Collection Technique ◽  
Budget Expenditure

AbstractThe study aimed to analyze of budget expending to the financial achievement of performance achievement increase program and finance at Kecamatan Ujungberung Kota Bandung. This research used descriptive methode with quantitative approach. Data collection technique used observation, interview, and documentation, sample ware take from financial statement data Kecamatan Ujungberung Kota Bandung in the year 2013-2015. Data normality test used Kolmogorov-Smirnov, correlations Pearson product moment, and the coefficients of determination. The problems were the lack of adequate human resources, delays in disbursement of budget funds for implementation of activities, facilities and infrastructure which ware inadequate. The result of the analysis of budget expending to the financial achievement of performance achievement increase program and finance have a correlation coefficient of 0,885 has a very strong relationship, budget expenditure has positive influence on the achievement of financial performance of 78,3% and for the remaining 21,7% influenced by other factors. The suggestions are: to propose the addition of emplayees to use the funds to the finance the activities of variance do to delays in the distribusment of funds, and to propose improvement development building in order to support the activities which are carried out.Keyword. the budget; the achievement of performance financialAbstrakPenelitian ini bertujuan untuk mengetahui analisis pengeluaran anggaran keuangan terhadap capaian kinerja keuangan pada kecamatan ujungberung kota bandung. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Teknik pengumpulan data dilakukan dengan observasi, wawancara dan dokumentasi. Sampel diambil dari data Laporan Keuangan Kecamatan Ujungberung Tahun 2011-2015. Teknik analisis data menggunakan uji normalitas data kolmogorov-smirnov, korelasi pearson product moment, dan koefisien determinasi dengan menggunakan SPSS Versi 21. Masalah yang dihadapi adalah kurang sumber daya manusia yang memadai, keterlambatan pencairan dana anggaran untuk pelaksanaan kegiatan dan sarana dan prasarana yang masih jauh memadai. Hasil dari analisis yang dilakukan, pengeluaran anggaran terhadap capaian kinerja keuangan program peningkatan pengembangan sistem pelaporan capaian kinerja dan keuangan memiliki nilai koefisien korelasi sebesar 0,885 mempunyai tingkat hubungan yang sangat kuat, pengeluaran anggaran berpengaruh positif terhadap capaian kinerja keuangan 78,3% dan untuk sisanya 21,7% dipengaruhi oleh faktor lain. Saran-saran yang diberikan adalah : 1) mengajukan usulan penambahan pegawai, 2) menggunakan dana varians untuk mendanai kegiatan karena keterlambatan pencairan dana, 3)mengajukan perbaikan pembangunan gedung agar menunjang kegiatan yang dilaksanakan.Kata Kunci. pengeluaran anggaran; capaian kinerja keuangan

scholarly journals EFISIENSI BIAYA OPERASIONAL TERHADAP PENINGKATAN LABA BERSIH

2020 ◽  
Vol 9 (2) ◽  
pp. 107-116
Author(s):  
Nurlaela Sari ◽  
M Rimawan
Keyword(s):  
Stock Exchange ◽  
Operating Cost ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Net Income ◽  
Financial Report ◽  
Purposive Sampling ◽  
Operational Costs

ABSTRACT This research was conducted with the aim to determine the effect of operating cost on Net Income at PT HM Sampoerna Tbk in 2012 – 2018. The method used in this study is the associative analysis method. The population in this study is the financial report of PT HM Sampoerna Tbk in the form of an audited profit and loss statement in the form of operational costs and net income for 28 Years starting from 1990-2018. The sampling technique used was purposive sampling and the number of samples obtained for 7 years (2012 – 2018). The data used are secondary data sourced fro the financial statements of PT HM Sampoerna Tbk listed on the Indonesian Stock Exchange. Data analysis techniques used in this study are simple linear regression, simple correlation, coefficient of determination, and hypothesis testing using t statistics using SPSS 16.0. The result showed that the variable operational costs Significantly influence net income Keyword: Operational Cost, Net Income, finance, Efficiency, IDX  ABSTRAK Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh Biaya Operasional terhadap Laba bersih pada PT. HM Sampoerna Tbk tahun 2012-2018. Metode yang digunakan dalam penelitian ini adalah metode analisis asosiatif.  Populasi dalam penelitian ini adalah laporan keungan PT. HM Sampoerna Tbk dalam bentuk laporan Laba rugi yang telah di audit berupa biaya operasional dan laba bersih selama 28 (dua puluh delapan) di mulai dari tahun 1990 - 2018. Teknik sampling yang digunakan adalah purposive sampling dan diperoleh jumlah sampel selama 7 tahun  (2012-2018). Data yang digunakan adalah data sekunder yang bersumber dari laporan keungan PT. HM Sampoerna Tbk yang terdaftar di Bursa Efek Indonesia. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier sederhana, korelasi sederhana, koefisien determinasi, dan uji hipotesis menggunakan uji t-statistik menggunakan uji spss 16.0. Hasil penelitian menunjukan bahwa variabel Biaya Operasional berpengaruh signifikan terhadap Laba bersih. Kata Kunci : Biaya Operasional, Laba bersih, Keuangan, Efisiensi, BEI

scholarly journals Analysis of PT Aneka Tambang tbk During Covid Pandemic 19

2020 ◽  
Vol 3 (2) ◽  
pp. 19-25
Author(s):  
Anita Munir
Keyword(s):  
Research Method ◽  
Positive Response ◽  
Secondary Data ◽  
Descriptive Study ◽  
Profit Margin ◽  
Net Income ◽  
Financial Report ◽  
Net Profit ◽  
The Right

This study aims to predict the performance of PT. Aneka Tambang Tbk during the Covid 19 conditions, as a consideration whether to maintain share ownership to continue investing in 2020. The research method used in this study is a descriptive study method. In this study the author used secondary data by taking PT Aneka Tambang, Tbk Financial Report published from 2015-Q32019. The result could be seen that the net profit margin of PT Aneka Tambang Tbk is low. It causes the company's net profit to be unstable. The decrease in sales it will impact PT Aneka Tambang Tbk’s net profit. The volatility of net income makes equity growth not very good. Besides that, the company has an ROE which is still below 10%, which illustrates the company is not very profitable. With the current condition of Covid 19, it is not the right time for shareholders to sell their shares. The author's view is that shareholders should still hold the shares of PT Aneka Tambang Tbk in the hope that nickel prices will increase and will give a positive response to the company. Therefore, shareholders can consider continuing to invest in the long term.

scholarly journals Pengaruh Personal Selling terhadap Minat Beli Produk PRUlink Generasi Baru Nasabah Prudential Life Assurance Indonesia

Prologia ◽  
2020 ◽  
Vol 3 (2) ◽  
pp. 313
Author(s):  
Nico Aprianto ◽  
Diah Ayu Candraningrum
Keyword(s):  
Social Sciences ◽  
Data Processing ◽  
Correlation Coefficient ◽  
Research Method ◽  
Personal Selling ◽  
Strong Relationship ◽  
Test Results ◽  
Life Assurance ◽  
Normality Test ◽  
New Generation

This study aims to examine how strong the influence of Personal Selling on Interest in Purchasing New Generation PRUlink products for Prudential Life Assurance Indonesia customers. The data of this study were obtained from the results of questionnaires of 153 Prudential Life Assurance Indonesia customers regarding interest in purchasing New Generation PRUlink products. In this study the research method used is quantitative which aims to test the instrument using the validity, reliability and normality test. The results of data processing using SPSS states that the variable Personal selling (X) influences significantly to the variable purchase interest (Y). Correlation coefficient test results explained there will be a strong relationship between Personal selling (X) to the variable buying interest (Y). Meanwhile, the dimensions that support the effectiveness of personal selling include ability approaching, presentation, handling objection, and closing. The ability to start communication, presenting products, being able to answer prospective customer questions, and close communication well, be an attraction for prospective customers to be the customer. Penelitian ini bertujuan untuk meneliti seberapa kuat pengaruh Personal Selling terhadap Minat Beli produk PRUlink Generasi Baru nasabah Prudential Life Assurance Indonesia. Data penelitian  diperoleh melalui penyebaran kuesioner terhadap 153 nasabah Prudential Life Assurance Indonesia mengenai minat beli produk PRUlink Generasi Baru. Penelitian ini merupakan penelitian kuantitatif menggunakan metode survei. Pengujian instrumen berupa uji Validitas, Reliabilitas dan Normalitas. Pengolahan data menggunakan Statistical Package for Social Sciences (SPSS) dan memperoleh hasil bahwa variabel Personal selling (X) berpengaruh secara signifikan terhadap variabel Minat beli (Y). Hasil uji koefisien korelasi menjelaskan akan adanya hubungan yang kuat antara Personal selling (X) terhadap variabel Minat beli (Y). Adapun, dimensi yang mendukung efektivitas personal selling meliputi kemampuan pendekatan, presentasi, mengatasi keberatan, dan penutupan. Kemampuan dalam membuka komunikasi, mempresentasikan produk, mampu menjawab pertanyaan calon nasabah, dan menutup komunikasi dengan baik, sehingga mampu menarik calon nasabah membeli produk asuransi.

scholarly journals PENGARUH INVENTORY TURNOVER (ITO), DEBT TO EQUITY RATIO (DER), RETURN ON ASSET (ROA), EARNING PERSHARE (EPS), DAN PRICE EARNING RATIO (PER) TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
pp. 28-46
Author(s):  
Ria Veronica Sinaga
Keyword(s):  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Report ◽  
Trading Company ◽  
Service Companies ◽  
Food And Beverage ◽  
Inventory Turnover ◽  
Equity Ratio

This study aims to determine the effect of Inventory Turnover (ITO), Debt to Equity Ratio (DER), Return On Assets (ROA), Earning Per Share (EPS), Price Earning Ratio (PER) to Stock Returns on registered Food and Beverage Companies on the Indonesia Stock Exchange. The benefit of research is to provide information material to investors in making investment decisions. The number of companies to be sampled is 10 Food and Beverage Companies, namely: PT. Akasha Wira International Tbk (ADES), PT. Tiga Pilar Sejahtera Food Tbk (AISA), PT. Cahaya Kalbar Tbk (CEKA), PT. Multi Bintang Indonesia Tbk (MLBI), PT. Multi Bintang Indonesia Tbk (MLBI), PT. Sekar Laut Tbk (SKLT), PT. Ultrajaya Milk Industry and Trading Company Tbk (ULTJ), PT. Prashida Aneka Niaga Tbk (PSDN), PT. Indofood Sukses Makmur Tbk (INDF), PT. Delta Djakarta Tbk (DLTA), and PT. Mayora Indah Tbk (MYOR). In this study, secondary data is used, namely the Financial Report of Food and Beverage Companies listed on the Indonesia Stock Exchange for the period 2012-2016 which can be accessed via the internet. The data analysis method used is multiple regression analysis. Based on the results of the study, the regression equation was obtained as follows: Return = - 42,736 + 0,731 ITO + 13,582 DER + 3,306 ROA - 0,003 EPS + 3,203 PER + e showed that the ITO variable had a positive and not significant effect, the DER variable had a positive and insignificant effect. ROA variable has a positive and significant effect, EPS variable has a negative and not significant effect, and PER variable has a positive and significant effect on stock returns. ITO, DER, ROA, EPS and PER simultaneously influence the stock return of hospitality service companies. adjusted R2 value of 0.164. This means that 16.4 percent of variations in stock return variables can be explained by variations in ITO, DER, ROA, EPS and PER variables while the remaining 83.6 percent is explained by other variables outside the model.

scholarly journals ANALISIS RISK DAN RETURN REKSADANA SAHAM DIBANDINGKAN DENGAN PORTFOLIO SAHAM SECARA ACAK

2017 ◽  
Vol 9 (1) ◽  
Author(s):  
Mirna Mirna ◽  
Oktafalia Marisa Muzammil
Keyword(s):  
Key Words ◽  
Mutual Funds ◽  
Mutual Fund ◽  
Research Method ◽  
Stock Exchange ◽  
Normality Test ◽  
Kolmogorov Smirnov ◽  
Stock Portfolio ◽  
Descriptive Method ◽  
Fund Return

<p>The research was conducted on the data listed in Indonesia Stock Exchange (BEI) in 2008-2010. This research aims to determine the risk and return’s difference between Mutual Funds Risk and Portfolio shares listed on the Stock Exchange. The research method used in this research is descriptive method using Kolmogorov Smirnov normality test and Non parametric: Mann Whitney. The results obtained by SPSS output is there is no difference between the shares of the Mutual Fund Return Portfolio randomly selected stocks, meanwhile there is a difference between the risk of stock mutual funds with random stock portfolio.</p><p> </p><p>Key Words- Mutual Funds Risk, Mutual Funds Return, Stock Exchange</p>

HUBUNGAN ANTARA RASIO KREDIT BERMASALAH DENGAN RASIO PROFITABILITAS: Studi Empiris pada BPRse-Kota Tangerang Periode 2015

2017 ◽  
Vol 2 ◽  
pp. 179-186
Author(s):  
Yohan Henri Wibowo
Keyword(s):  
Empirical Evidence ◽  
Significant Relationship ◽  
Small And Medium Enterprises ◽  
Profit Margin ◽  
Financial Report ◽  
Secondary Sources ◽  
Normality Test ◽  
Net Profit ◽  
Medium Enterprises ◽  
The City

The aims of this study is to find empirical evidence, that there is a significant relationship between the Non Performing Loan Ratio is reflected in indicators of Non-Performing Loan (NPL) with a Profitability Ratio that is reflected in the indicators Net Profit Margin (NPM).The collecting of data method is secondary sources from Quarterly Financial Report Rural Banks (hereinafter referred to as BPR) as the city of Tangerang. The sample in this study is BPRin Kota Tangerang are categorized as Micro, Small and Medium Enterprises (hereinafter referred to as SMEs). The hypothesis was tested by normality test and linear regression, The results of the study are not found empirical evidence that there is a significant relationship between Non-Performing Loan Ratios were reflected in NPL with Ratio Profitability indicators are reflected in indicators of NPM.These results indicate that required the mediating factor, namely the Contractual Interest Income from Loans and Expenses of Assets Allowance (hereinafter referred PPAPWD) Keywords: Non-Performing Loan, Net Profit Margin

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