scholarly journals Analisis Kinerja Keuangan Koperasi Unit Desa Langgeng Desa Inauga Kecamatan Mimika Baru Kabupaten Mimika

2019 ◽  
Vol 8 (1) ◽  
pp. 107
Author(s):  
Anton Gobai ◽  
Tinneke M. Tumbel ◽  
Dantje Keles
Keyword(s):  
Descriptive Analysis ◽  
Financial Statements ◽  
Capital Requirements ◽  
Analysis Method ◽  
Short Term ◽  
Solvency Ratio ◽  
Profitability Ratios ◽  
Collection Methods

This study aims to determine the structure of KUD in terms of liquidity, solvency, and profitability. While the benefits that the author can provide to the cooperative are as a matter of consideration for KUD leaders to take policies as meeting the capital requirements of the KUD. how much influence the short-term and long-term debt on cooperative solvency in accordance with the problems stated and supported by a review of the literature on capital, capital structure and type of ratio analysis that the authors take this conclusion is not the achievement of solvency ratios due to increased fund and cost profitability collection methods used in this study are interviews (data collection with direct interviews with parties related to the data needed) and (cooperative financial statements). In analyzing the data the writer uses descriptive analysis method. Based on the results of this study there are those that cause the current to fluctuate ratio from year to year some of the working capital invested in the ratio is not smooth. Judging from the cash ratio it is also known that the condition of cooperative liquidity is still low due to the lack of effective cooperative spending policies, increasing the solvency ratio of cooperatives from year to year caused by an increase in the role of own capital compared to foreign capital. While an increase in profitability ratios is caused by an increase in profits achieved by cooperatives, this means that cooperatives have been efficient in their use.

scholarly journals Calculation of Liquidity, Solvency and Profitability Ratio in Manufacturing Company

2018 ◽  
Vol 3 (2) ◽  
pp. 110-116
Author(s):  
Rally Ferry Agusta ◽  
Shinta Wahyu Hati
Keyword(s):  
Descriptive Analysis ◽  
Analysis Method ◽  
Short Term ◽  
Final Project ◽  
Financial Position ◽  
Financial Condition ◽  
Income Statement ◽  
Solvency Ratio ◽  
Profitability Ratios

This research discuss the calculation of liquidity, solvency and profitability ratios. The liquidity ratio is the ratio that describes the company's ability to meet short-term liabilities, solvency ratio is the ratio that describes the company's ability to meet long-term obligations and the profitability ratio is the ratio that measures the company's ability to generate profits. The aim of this final project is to find out the company's financial condition. The collection of data was used secondary techniques of data in the form of statement of financial position and income statement. The method of analysis used on this study is descriptive analysis method is done by creating a picture and interpret the data relating to fact, circumstances, variable and ongoing events at the time of study. The results obtained after performing the calculation of liquidity, solvency and profitability ratios is the condition of the company based on the liquidity and solvency ratios is in proper and healthy, meanwhile the company is in bad condition based on profitability ratio’s view.

scholarly journals Pengunaaan Analisis Rasio dalam Pengukuran Kinerja Keuangan Perusahaan pada PT. Gudang Garam Tbk

2019 ◽  
Vol 3 (1) ◽  
pp. 43-48
Author(s):  
Sayekti Suindah Dwiningwarni ◽  
Judi Suharsono ◽  
Dian Yuliana Safitri
Keyword(s):  
Financial Performance ◽  
Descriptive Analysis ◽  
Company Performance ◽  
Quantitative Descriptive Analysis ◽  
Financial Condition ◽  
Short And Long Term ◽  
Quantitative Descriptive ◽  
Solvency Ratio ◽  
Profitability Ratios

The motivation of this research is research (Rosini & Gunawan 2018; B.Batchimeg 2017). In addition, the motivation of this study also continued the research of Sayekti Suindyah Dwiningwarni (1997). The purpose of this study (1) to analyze the development of corporate financial performance from solvency and profitability ratios; (2) to analyze the measurement of the company's financial performance using solvency and profitability ratios. This research uses quantitative descriptive analysis method.The results of the study (1) the development of the company's financial performance in terms of solvency ratios experienced good development, this is indicated by the value of the solvency ratio that is getting better / better in fulfilling both short and long term obligations; (2) the development of the company's financial performance in terms of profitability ratios from experiencing good development, this is indicated by the value of the profitability ratio that is getting better / better in generating profits or profits; (3) measurement of company performance in terms of solvency ratio shows solvable conditions, meaning the assets is greater than the debt. (4) measurement of company performance in terms of profitability ratios shows good conditions, meaning the level of profits obtained from year to year has increased. This means that the company is in good financial condition and sovabel.

scholarly journals EVALUASI PERENCANAAN ATAS PAJAK PENGHASILAN (PPH) PASAL 21 SEBAGAI UPAYA MEMINIMALKAN BIAYA PAJAK PADA PT GRAHA POWER ENERGY

2018 ◽  
Vol 5 (3) ◽  
Author(s):  
Budi Tri Rahardjo, Ak., M.Ak., CA
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Tax Planning ◽  
Analysis Method ◽  
Short Term ◽  
Tax Cost ◽  
Considerable Impact ◽  
The Difference ◽  
Tax Savings

The purpose of this study is to know the tax planning undertaken by the company is appropriate and in accordance with the applicable tax laws in an effort to minimize the taxation terutangnya. The research method used is descriptive analysis method. The object of research used is evaluation of planning on Income Tax (PPh) Article 21. This research evaluate planning of Income Tax (PPh) Article 21 as an effort to minimize tax cost. The results achieved are having a considerable impact on the company's activities. The owner of the company would want to enjoy the results of his business to the fullest. Therefore it is necessary to prepare a tax planning coordinated with long-term plans and short-term plans of the company. The conclusion is that the difference that occurs after applying the tax planning is a tax savings that can be obtained by the company. Where before the implementation of tax planning, income tax to be paid company is Rp. 425,671,743.25 and seteah doing tax planning to Rp. 341,456,597.75. So obtained tax savings of Rp. 84,215,145.50 the difference can be used by the company for something more useful and useful

scholarly journals PERSEPSI ORANGTUA TERHADAP PENTINGNYA PROGRAM PARENTING PADA PIMPINAN ‘AISYIYAH RANTING BAMBU APUS KECAMATAN PAMULANG KOTAMADAYA TANGERANG SELATAN (2018)

2020 ◽  
Vol 2 (1) ◽  
pp. 35-44
Author(s):  
Susianty Selaras Ndari ◽  
Rita Pranawaty
Keyword(s):  
Parental Involvement ◽  
Descriptive Analysis ◽  
Research Data ◽  
Parenting Program ◽  
Analysis Method ◽  
Structured Interviews ◽  
Literature Study ◽  
Purposive Sampling

ABSTRACTParents have a major  role in parenting, so parents need to have knowledge in performing their role of parenting through parenting. Based on preliminary research data found the low parental involvement in the parenting program in Bambus Apus branch of Pamulang District, South Tangerang. This study aims to determine the perception of parents on the importance of parenting program on the Leaders of Twigs' Aisyiyah Bambu Apus Pamulang District Municipality of South Tangerang. While the long-term goal of this study is to increase parental involvement in the parenting program in 'Aisyiyah Bambeng Apus Sub District Pamulang Tangerang Selatan. The research was conducted by using descriptive analysis method that aims to describe the nature or characteristics of a particular phenomenon by purposive sampling approach, that is sampling based on certain targets, with the population are all members of Aisyiyah members of Bambeng Apus sub-district of Pamulang who send their children in kindergarten / PAUD 'Aisyiyah Kotamadaya Tangerang Selatan. Methods of data collection were conducted using questionnaires, documentation, structured interviews and literature study. The result of this research shows that the perception of importance of parenting activity on the leadership of Aisyiyah Tangerang Selatan is very important 24%, important 28%, quite important 48%, not important 0% and very unimportant 0%. Orangtua memiliki peran utama dalam pengasuhan anak, oleh karena itu orangtua perlu memiliki ilmu pengetahuan dalam melaksanakan perannya mengasuh anak melalaui parenting. Berdasarkan data penelitian awal ditemukan masih rendahnya keterlibatan orangtua dalam program parenting di Ranting Bambu Apus Kecamatan Pamulang Tangerang Selatan. Penelitian ini bertujuan untuk mengetahui persepsi orangtua terhadap pentingnya program parenting pada Pimpinan Ranting ‘Aisyiyah Bambu Apus Kecamatan Pamulang Kotamadya Tangerang Selatan. Sedangkan tujuan jangka panjang penelitian ini adalah untuk meningkatkan keterlibatan orangtua dalam program parenting di ‘Aisyiyah Ranting Bambu Apus Kecamatan Pamulang Tangerang Selatan. Penelitian dilakukan dengan menggunakan metode analisis deskriptif yang bertujuan untuk menguraikan sifat atau karakteristik dari suatu fenomena tertentu dengan pendekatan purposive sampling, yaitu pengambilan sampel berdasarkan target tertentu, dengan populasi adalah seluruh ibu-ibu anggota ‘ Aisyiyah Ranting Bambu Apus Kecamatan Pamulang yang menyekolahkan anaknya di TK/PAUD ‘Aisyiyah Kotamadaya Tangerang Selatan. Metode pengumpulan data dilakukan menggunakan kuisioner, dokumentasi, wawancara terstruktur serta studi pustaka. Hasil penelitian menunjukan bahwa berdasarkan hasil penelitian diperoleh data bahwa persepsi pentingnya kegiatan parenting pada pimpinan ‘Aisyiyah Tangerang Selatan sangat penting sebesar 24%, penting 28%, cukup penting 48%,tidak penting 0% dan sangat tidak penting 0%.

Analisis Rasio Likuiditas, Rasio Solvabilitas dan Rasio Rentabilitas untuk Menilai Kinerja Keuangan Koperasi Serba Usaha Andini Mulyo Unit Boyolali

2021 ◽  
Vol 4 (2) ◽  
pp. 448-460
Author(s):  
Yassin Zanardi ◽  
Novi Permata Indah
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Quantitative Method ◽  
Financial Statements ◽  
Analysis Method ◽  
Data Analysis Method ◽  
Descriptive Approach ◽  
Assessment Standards ◽  
Solvency Ratio ◽  
Profitability Ratios

  This study aims to assess the financial performance of the Multipurpose Cooperative Andini Mulyo Boyolali Unit. This observation of financial performance was carried out by researching the financial statements of the multi-business cooperative Andini Mulyo Boyolali in 2015-2019. The data analysis method used is a quantitative method with a descriptive approach. Aspects of the financial statements. that become the reference include liquidity ratios, solvency ratios, and profitability ratios. The results showed that from 2015 to 2019 the financial performance of the Multipurpose Cooperative. Andini Mulyo Boyolali unit was very good when compared to the Assessment. Standards of the Ministry of Cooperatives and SMEs RI 2006. This can be seen. from the value of the liquidity ratio which managed to achieve an average CR of 406, 6% and CS by 200%. Judging from the solvency ratio, the average DAR produced is 17% and the DER is 21%. Then the average of the last component, the Multipurpose Cooperative Andini Mulyo Boyolali, managed to achieve an BOPO of 77%. Kata Kunci: Liquidity Ratio, Solvency Ratio, and Profitability Ratio.  

scholarly journals ANALISIS RASIO LIKUIDITAS, LEVERAGE DAN PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT. BANK CENTRAL ASIA, TBK. CABANG MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Ireine Wulan Pangemanan ◽  
Herman Karamoy ◽  
Meily Kalalo
Keyword(s):  
Financial Performance ◽  
Central Asia ◽  
Financial Statements ◽  
Short Term ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Profitability Ratios ◽  
Descriptive Method ◽  
Capital Value

In assessing the financial performance of the company, one of the indicator used is accounting information in the form of company’s financial statements. This research was conducted at PT. Bank Central Asia, Tbk Manado Branch with the purpose to analyze the financial statements in assessing the financial performance of companies, especially banking companies. The method of analysis used in this research is analytical descriptive method. From the existing financial statements performed financial ratio analysis to be able to describe the company's financial performance. The result of the liquidity ratio consisting of QR and LDR as a whole shows the company's ability to pay its short-term and long-term liability is very good, and it is ranked at the bank's 1st level of health. The results of solvency ratios assessed on the basis of DAR is unable to describe the company's financial performance because funding is entirely derived from liabilities without any capital value. The results of profitability ratios consisting of NPM, ROA, and BOPO show that the company's ability to earn profit through all available sources shows an excellent level of efficiency, and it is ranked at the bank's 1st level of health.. Keywords: Financial Performance Assessment, Financial Ratios

scholarly journals Determinant Return on Assets on Rural Banks in Indonesia

JEJAK ◽  
2021 ◽  
Vol 13 (2) ◽  
pp. 447-459
Author(s):  
Amanah Amanah
Keyword(s):  
Interest Rates ◽  
Descriptive Analysis ◽  
Analysis Method ◽  
Short Term ◽  
Return On Assets ◽  
Quantitative Descriptive Analysis ◽  
Correction Model ◽  
Short Run ◽  
Quantitative Descriptive

The problem in this study is that the Trend of Return on Assets (ROA) in Rural Banks tends to decrease. The author uses a quantitative descriptive analysis method and the analytical tool used is the ECM (Error Correction Model), the aim of which is to determine what factors influence the Return on Assets (ROA) of Rural Banks in Indonesia. The findings empirically show that the Amount of Money Supply in the long term had a significant effect on the Return on Assets (ROA) of Rural Banks. Whereas in the short term, no significant effect on ROA, General Capital Reserves in the long term have a significant effect on Return on Assets (ROA), while in the short term have no significant effect on ROA, Non Performing Loan (NPL) in the long term and short term effect significant to Return on Assets (ROA), Consumptive Interest Rates in the long term and short term have no significant effect on Return on Assets (ROA), and Working Capital Interest Rates in the long term and short run have no significant effect on Return on Assets ( ROA) Rural Banks in Indonesia

scholarly journals STUDI DAMPAK PEMBANGUNAN DAERAH DI REGIONAL KALIMANTAN

1969 ◽  
Vol 7 (2) ◽  
Author(s):  
Tim Kajian PKP2A III LAN Samarinda
Keyword(s):  
Natural Resources ◽  
Regional Planning ◽  
Local Governments ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Analysis Method ◽  
Short Term ◽  
Renewable Natural Resources

The objective of this study is searching the outcomes of development implementation conducts by local governments in Kalimantan. This research uses descriptive analysis method and qualitative approach. The data is collected by interview with key informants in local governments and supported by secondary data. The result of this research are firstly, development in regional of Kalimantan remains great problems. It can be seen that development performance in several regions are still supported by exploitation on non-renewable natural resources, that has environmental risk. In other hand, several regions which has no natural resources meet trouble in accelerating their development performance. Even it still remains declining in economic growth and increasing in unemployment. Secondly, refer to regional planning document found that local governments tend to place short term output as main orientation in regional development, and not outcomes that should give long term benefits and impacts for the people.Keywords : outcome, district's development, regional KalimantanTujuan studi ini adalah untuk mengetahui dampak dari implementasi perencanaan pembangunan daerah kabupaten di regional Kalimantan. Metode yang digunakan adalah analisis deskriptif dengan pendekatan kualitatif. Untuk mendapatkan data dilakukan melalui interview dan pengumpulan data sekunder. Kesimpulan yang dihasilkan meliputi beberapa hal yaitu pertama, bahwa secara umum implementasi pembangunan daerah di tingkat kabupaten masih menjadi tantangan yang berat. Hal ini terlihat di beberapa daerah yang memiliki kinerja pembangunan yang bagus ternyata ditopang oleh sumber daya alam yang tidak dapat diperbarui, dan seringkali mengabaikan faktor lingkungan. Sementara di daerah lain yang tidak bisa mengandalkan potensi sumber daya alam mengalami kesulitan untuk mengakselerasi kinerja pembangunannya, bahkan masih ada daerah yang mengalami penurunan pertumbuhan ekonomi serta peningkatan jumlah pengangguran. Sementara dari aspek pembangunan fisik, pembangunan infrastruktur dasar khususnya jalan di beberapa kabupaten cenderung lambat. Kedua, dilihat dari dokumen perencanaan, realisasi pembangunan di beberapa kabupaten masih cenderung berorientasi pada keluaran (output) jangka pendek. Pemerintah daerah masih berorientasi pada pelaksanaan program dan kegiatan jangka pendek dan kurang memperhatikan manfaat dan dampak jangka panjang (dampak/outcomes) yang seharusnya bisa dinikmati oleh masyarakat.Kata kunci : dampak, pembangunan daerah, regional Kalimantan

Kebijakan Badan Narkotika Nasional Dalam Penanggulangan Narkoba Wilayah Perbatasan

2020 ◽  
Vol 3 (1) ◽  
pp. 20-31
Author(s):  
Novana Veronica Julenta Kareth ◽  
Reni Shintasari
Keyword(s):  
Central Government ◽  
Descriptive Analysis ◽  
Study Data ◽  
Eastern Region ◽  
Analysis Model ◽  
Literature Study ◽  
Qualitative Descriptive ◽  
Multi Stakeholder ◽  
Collection Methods

This paper aims to determine the policies implemented by the Papua National Narcotics Agency against drug trafficking. This article is a qualitative descriptive study. Data collection methods through interviews and literature study. Data analysis using descriptive analysis model. The results showed that the role of BNN Papua is very central in the eastern region and the Indonesian border. The policies that have been planned by BNN with multi-stakeholder have been implemented, but the new modes adopted by the international network vary. The drug subscription policy cannot be carried out by one institution only, it needs to be supported by other government agencies and the community. The need for a serious role for the regional and central government in both preventive efforts and subscription programs in synergy with the Papua Provincial BNN.

Impact of FII’s and FDI’s on Indian Stock Market

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Dr. Kamlesh Kumar Shukla
Keyword(s):  
Stock Market ◽  
Financial Markets ◽  
Global Economy ◽  
Short Term ◽  
Earnings Growth ◽  
The Past ◽  
Bull Market ◽  
Indian Stock Market

FIIs are companies registered outside India. In the past four years there has been more than $41 trillion worth of FII funds invested in India. This has been one of the major reasons on the bull market witnessing unprecedented growth with the BSE Sensex rising 221% in absolute terms in this span. The present downfall of the market too is influenced as these FIIs are taking out some of their invested money. Though there is a lot of value in this market and fundamentally there is a lot of upside in it. For long-term value investors, there’s little because for worry but short term traders are adversely getting affected by the role of FIIs are playing at the present. Investors should not panic and should remain invested in sectors where underlying earnings growth has little to do with financial markets or global economy.

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