scholarly journals ANALISIS KINERJA KEUANGAN PT BANK RAKYAT INDONESIA (PERSERO), TBK

2020 ◽  
Vol 3 (2) ◽  
pp. 313-323
Author(s):  
Sarida Sirait ◽  
Henry Dunan Pardede
Keyword(s):  
Data Collection ◽  
Financial Performance ◽  
Performance Appraisal ◽  
Financial Statements ◽  
Descriptive Study ◽  
Financial Reports ◽  
Analysis Technique ◽  
Ratio Approach ◽  
The Subject ◽  
Data Collection Technique

The Bank's Financial Performance Appraisal Method continues to evolve along with developments. This study aims to compare the level of financial performance of PT Bank Rakyat Indonesia (Persero) Tbk. in the period of Quarter I 2019 -Quarter II of 2020. The Bank's Financial Performance Level is measured through several assessments. These assessments include ratio assessments (ROA, ROE, NIM, BOPO). This research is a descriptive study with a quantitative approach. The subject of this research is the financial statements of PT Bank Rakyat Indonesia Tbk. (Persero). The object used in this research is the financial statements of PT Bank Rakyat Indonesia Tbk. (Persero) Quarter I 2019 -Quarter II 2020. The data collection technique in this study is by downloading financial reports from the official website of PT Bank Rakyat Indonesia Tbk. (Persero). The analysis technique used is the ratio assessment. The results of this study note that the Financial Performance Assessment of PT Bank Rakyat Indonesia Tbk. (Persero) with this ratio approach shows a continuing downward trend.

scholarly journals PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN SAK-EMKM

2021 ◽  
pp. 35-44
Author(s):  
Natasha Simanjuntak ◽  
Tinneke E.M. Sumual ◽  
Aprili Bacilius
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Field Research ◽  
Secondary Data ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Financial Reports ◽  
Analysis Technique ◽  
Data Collection Technique ◽  
The Many

Abstrak Salah satu kendala yang dihadapi UMKM yaitu pencatatan dan pelaporan keuangan. Untuk memudahkan UMKM melakukan pencatatan dan pelaporan keuangan, DSAK mengeluarkan SAK-EMKM. Restoran Delli Tomohon merupakan satu diantara banyak UMKM yang belum melakukan pencatatan dan pelaporan keuangan. Berdasarkan hal tersebut, peneliti melakukan riset dengan tujuan mengetahui dan menyusun laporan keuangan berbasis SAK-EMKM pada Restoran Delli Tomohon. Riset ini menggunakan pendekatan kualitatif deskriptif dengan data primer dan sekunder. Teknik pengumpulan data menggunakan field research, sedangkan teknik analisis data dengan mengintregasikan data ke dalam kategori, memerincikan dan menyusun data. Hasil penelitian menunjukkan bahwa Restoran Delli Tomohon belum mampu melakukan pencatatan dan pelaporan keuangan. Kata Kunci : SAK-EMKM, Restoran, Laporan Keuangan     Abstract One of the obstacles faced by MSMEs is financial recording and reporting. To make it easier for MSMEs to record and report financial, DSAK issued SAK-EMKM. Delli Tomohon Restaurant is one of the many MSMEs that have not done financial recording and reporting. Based on this, the researcher conducted research with the aim of knowing how to record and compiling SAK-EMKM-based financial reports at Delli Tomohon Restaurant. This research uses a descriptive qualitative approach with primary and secondary data. The data collection technique used field research, while the data analysis technique was to integrate the data into categories, detailing and compiling the data. The results showed that the restaurant Delli Tomohon has not been able to record and report financials. Keywords : SAK-EMKM, Restaurant, Financial Statements

PENGEMBANGAN MEDIA PEMBELAJARAN MATEMATIKA MODUL BILINGUAL BERGAMBAR BERBASIS KEWIRAUSAHAAN PADA ARITMETIK SOSIAL

2019 ◽  
Vol 2 (1) ◽  
pp. 1-9
Author(s):  
Ratri Septyani ◽  
Agus Salim ◽  
Rosida Rakhmawati ◽  
Rubhan Masykur
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Mathematics Teaching ◽  
Development Model ◽  
Teaching Material ◽  
Model Data ◽  
Analysis Technique ◽  
Feedback Questionnaire ◽  
The Subject ◽  
Data Collection Technique

This article has intention to develop entrepreneurship-based bilingual media modules on the subject of social arithmetic. This research is classified as research and development that used the ADDIE development model. Data collection technique used validation questionnaire and feedback questionnaire. The data analysis technique of this research used descriptive quantitative to obtain score from validator and students’ feedback. While descriptive qualitative was applied to obtain and describe the data which contains of comment, suggestion and revision, improvement from the validator. Based on the results of the validation, it can be said that entrepreneurship-based bilingual module was eligible and worthy, while from the students’ response and feedback, it can be said that the product was interesting. In conclusion, the bilingual module media can be used and applicable as a mathematics teaching material on the subject of social arithmetic.   Artikel ini memiliki tujuan untuk mengembangkan media modul bilingual bergambar berbasis kewirausahaan pada pokok bahasan aritmatika social. Jenis penelitian ini adalah penelitian dan pengembangan yang menggunakan model pengembangan ADDIE. Tehnik pengumpulan data yang digunakan adalah angket validasi dan angket respon. Tehnik analisis data yang digunakan digunakan dalam penelitian dan pengembangan yaitu, deskriptif kuantitatif untuk mengolah data dalam bentuk skor dari penilaian oleh validator dan respon siswa, sedangkan deskriptif kualitatif untuk mendeskripsikan data berupa komentar saran perbaikan dari validator. Berdasarkan hasil validasi terhadap pengembangan media modul bilingual bergambar berbasis kewirausahaan mendapatkan kriteria sangat layak dan berdasarkan angket respon mendapatkan kriteria sangat menarik. Berdasarkan hal ini dapat disimpulkan media modul bilingual yang dikembangkan dapat digunakan sebagai bahan ajar matematika pada pokok bahasan aritmatika sosial.

scholarly journals Analysis of Financial Performance Measurement Sharia Bank Using RGEC and SCnp (Shariah Conformity and Profitability) Model

2021 ◽  
Vol 1 (5) ◽  
Author(s):  
Saparuddin Siregar ◽  
Mutiara Shifa
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Performance Measurement ◽  
Financial Performance ◽  
Quantitative Research ◽  
Research Data ◽  
Financial Ratios ◽  
Islamic Banks ◽  
Financial Reports ◽  
Analysis Technique

The problem in this study is how the financial performance problems of BUMN Islamic banks using the RGEC and SCnP models and the comparison of the two methods. This study aims to determine the financial performance of state-owned Islamic banks using the RGEC and SCnP models and to compare the two methods. The type of research that the author uses is quantitative research. Data collection techniques using documentation through financial reports obtained from the official website of PT. BRI Syariah Tbk, PT. BNI Syariah, and PT. Bank Mandiri Syariah. The data analysis technique uses financial ratios and Sharia Conformity and Profitability (SCP) as measured by indicators of sharia conformity and profitability. The results showed that PT. BRI Syariah, Tbk in 2017, 2018, and 2019 based on the RGEC method, respectively, were at a composite rank of 3, while in the SCnP Model, each PT. BRI Syariah, Tbk is in the LLQ, LRQ, and LRQ quadrants. For PT. BNI Syariah in 2017, 2018, and 2019 based on the RGEC method was ranked 2, 2, and 1, respectively, while in the SCnP Model, PT. BNI Syariah is in the ULQ, ULQ, and URQ quadrants. Then PT. Bank Syariah Mandiri in 2017, 2018, and 2019 based on the RGEC method was respectively ranked 2, 2, and 1, while in the SCnP Model, PT. Mandiri Syariah Bank is in the next LLQ, LRQ, and URQ quadrants.

scholarly journals ANALISIS KINERJA KEUANGAN PT. INDORIS PRINTINGDO BERSUMBER PADA KEPUTUSAN MENTERI BUMN NOMOR: KEP-100/MBU/2002

KEBERLANJUTAN ◽  
2018 ◽  
Vol 3 (2) ◽  
pp. 884 ◽  
Author(s):  
Wardokhi Wardokhi
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Financial Performance ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Quantitative Descriptive Analysis ◽  
Analysis Technique ◽  
Increasing Trend ◽  
Quantitative Descriptive ◽  
Collection Methods

ABSTRACT This reseaarch aims to determine the financial performance of PT. Indoris Printingdo, based on the Decree of the Minister of BUMN no. 100 / MBU / 2002 on Rating of State-Owned Enterprise Health Level during the period of 2013 - 2015. Data collection methods in this study is obtained by quoting directly from the financial statements in PT. Indoris Printingdo from 2013 to 2015. The analysis technique in this research is quantitative descriptive analysis. The data analysis used is based on the Decree of the Minister of BUMN no:100 / MBU / 2002.Based on the results of research known that the financial performance of PT. Indoris Printingdo based on Decree of the Minister of BUMN no.100 / MBU / 2002 is in 2013 to get the title of "HEALTHY A", in 2014 get the title "UNWELL BBB" and in 2015 the company get the title "HEALTHY AA". This shows the financial performance of PT. Indoris Printingdo is still in good category or experiencing increasing trend. Keywords : Financial performance and healthy level.

B. PENGGUNAAN ANALISA RASIO KEUANGAN GUNA MENILAI KINERJA KEUANGAN UMKM JAPASRAH

2019 ◽  
Vol 2 (2) ◽  
pp. 18
Author(s):  
Mila Hamidah ◽  
Dian Prastita ◽  
Devi Sagita Indah Puspitasari ◽  
Sri Wahyuni ◽  
Mochammad Umroni ◽  
...  
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Net Income ◽  
Current Ratio ◽  
Financial Reports ◽  
Analysis Technique ◽  
Asset Turnover ◽  
Inventory Turnover

ABSTRAK Dalam pencatatan laporan keuangan, UMKM Japasrah belum memilikinya sehingga dengan adanya pendampingan kewirausahaan diharapkan mampu untuk melakukan pembukuan sehingga menghasilkan laporan keuangan.Laporan keuangan tersebut kemudian digunakan untuk menganalisa guna menilai kinerja keuangan UMKM.Metode yang dipakai dalam riset iniyaitu dengan metode kuantitatif deskriptif.Teknik analisis data yang telah digunakan yaitu observasi terkait data keuangan Japasrah untuk kemudian dianalisa menggunakan rasio aritmatika yang bisa digunakan untuk menilai kapasitas keuangan perusahaan periode September sampai November 2019. Berdasarkan hasil pengukuran tersebut, dapat dilihat perusahaan mampu untuk menjamin dan melunasi kewajiban kepada kreditur yang telah dihitung menggunakan rasio likuiditas pada bulan September yaitucurrent ratio 445%, cash ratio 317%,quick ratio 317%.Namun, dalam rasio profitabilitas UMKM Japasrah mengalami penurunan prosentase pada ROI  sebesar 19% pada bulan November dan ROEsebesar 2% pada bulan Oktober dan 19% pada bulan November sehingga kinerja keuangan dalam memperoleh laba bersih kurang baik.Pada rasio aktivitas UMKM Japasrah, perputaran persediaan cukup baik yaitu kenaikan pada bulan Oktober sebesar 1,54 kali dan November 2,14 kali, namun dalam perputaran asset mengalami penurunan.   Kata kunci: Laporan keuangan, analisa,rasio, kinerja.   ABSTRACT In recording financial statements, Japasrah SMEs don't have it, so that with the assistance of entrepreneurship is expected to be able to do bookkeeping to produce financial reports. The financial statements are then used to analyze to assess the financial performance of Japasrah SMEs. The method used in this research is a descriptive quantitative method. The data analysis technique used is observation related to Japasrah financial data and then analyzed using arithmetic ratios that can be used to assess the company's financial capacity in the period from September to November 2019. Based on the results of these measurements, it can be seen that the company can guarantee and pay off obligations to creditors, which have been calculated using the liquidity ratio in September, namely the current ratio of 445%, cash ratio of 317%, a quick ratio of 317%. However, Japasrah's MSME profitability ratio decreased by a percentage of ROI by 19% in November and ROE by 2% in October and 19% in November so that financial performance in obtaining net income was not good. In the Japasrah MSME activity ratio, inventory turnover is quite good, namely an increase in October of 1.54 times and November 2.14 times, but asset turnover decreased.   Keywords: Financial Statements, ratio analysis, performance

scholarly journals Tahlilu Syakhshiyati as-Syakhshi ar-Raisii fi Hikayati al-Arwah Al-Mutamarridah li Gibran Khalil Gibran

2021 ◽  
Vol 4 (1) ◽  
pp. 16-33
Author(s):  
Uswatun Hasanah ◽  
Mohammad Zainal Hamdy
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Descriptive Study ◽  
Individual Behavior ◽  
Main Character ◽  
Social Phenomena ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Qualitative Descriptive ◽  
Data Collection Technique

Personality is very influential on individual behavior, especially in social matters and in solving life's problems. Every individual has a different personality. The personality of each individual can be influenced by the sharing of factors that give rise to social phenomena in interacting with others every day. This research is a qualitative descriptive study with a type of librariy research. The data collection technique uses documentation techniques which are included in the technique or reading  and recording. This type of research. The data collection’s technique is done by reading, translation, and taking. The data analysis technique is that using….. The results of this study are: 1) who personalitiy’s structure of the main character in Al- Arwah Al- Mutamarridah. 2) what cause of personality’s type in Al- Arwah Al- Mutamarridah.

scholarly journals Implementasi SAK ETAP dalam Penyajian Laporan Keuangan sesuai dengan PERMEN KUKM RI NO. 13/PER/M.KUKM/IX/2015

2021 ◽  
Vol 11 (2) ◽  
pp. 211
Author(s):  
Mahaitin H Sinaga ◽  
Wico Jontarudi Tarigan
Keyword(s):  
Data Collection ◽  
Balance Sheet ◽  
Financial Statements ◽  
Cooperative Management ◽  
Financial Reports ◽  
The Republic ◽  
Data Collection Technique

This study aims to analyze the implementation of SAK ETAP in the presentation of the cooperative's financial statements according to the Regulation of the Minister of KUKM RI No. 13/Per/M.KUKM/IX/2015 on the Cooperative of CU Bina Kasih P. Siantar. This study also aims to see the appearance of the financial statements presented by the CU Bina Kasih Cooperative P. Siantar. This study also aims to look at the presentation’s forms of financial statements presented by the Cooperative of CU Bina Kasih P. Siantar. The data collection technique in this study was by observing the technique of presenting financial statements at the Cooperative of CU Bina Kasih, then conducting interviews with the Cooperative Management, and obtaining documentation sourced from the Annual Financial Reports of the CU Bina Kasih Cooperative. The results of the study show that: (1) The Cooperative of CU Bina Kasih has not presented financial statements based on SAK ETAP according to the Minister of Finance of the Republic of Indonesia KUKM No. 13/Per/M.KUKM/IX/2015, (2) The components of the financial statements presented by the CU Bina Kasih P.Siantar Kopdit are only in the form of a Balance Sheet and Calculation of Remaining Operating Results and an Explanation of the Balance Sheet, and (3) Presentation of assets, liabilities, equity, income, and expenses by CU Bina Kasih Cooperative have not been presented based on their characteristics.

scholarly journals PENGARUH PERPUTARAN MODAL KERJA, DAN PROFITABILITAS TERHADAP KINERJA KEUANGAN PADA BMT SYARIAH DI JALAN VETERAN YOGYAKARTA

2021 ◽  
Vol 5 (1) ◽  
pp. 27-35
Author(s):  
Ika Nur Yuliningsih ◽  
Risal Rinofah
Keyword(s):  
Regression Analysis ◽  
Statistical Analysis ◽  
Financial Performance ◽  
Quantitative Methods ◽  
Working Capital ◽  
Financial Reports ◽  
Simultaneous Effect ◽  
Analysis Technique ◽  
Data Collection Technique ◽  
Statistical Analysis Methods

The purpose of this study was to examine: (1) the partial effect of working capital turnover on financial performance, (2) the partial effect of profitability on financial performance, and (3) the simultaneous effect of working capital turnover and profitability on financial performance at BMT Syariah in Yogyakarta Veterans Street. This research is related to the use of quantitative methods, descriptive inference and statistical analysis methods. The data collection technique used the quarterly financial reports of BMT Syariah on Jalan Veteran Yogyakarta which was released from January 2015 to December 2019. The data analysis technique used multiple regression analysis. The results showed that there was (1) partial effect of working capital turnover on financial performance. (2) There is a partial effect of profitability on financial performance. (3) There is a simultaneous effect of working capital turnover and profitability on financial performance.  

PENINGKATAN KEMAMPUAN MENYIMAK CERITA MELALUI PENERAPAN MODEL PEMBELAJARAN TIM PENDENGAR PADA MATA PELAJARAN BAHASA INDONESIA SISWA KELAS V SD NEGERI 007 PAGARAN TAPAH DARUSSALAM KABUPATEN ROKAN HULU

2017 ◽  
Vol 6 (1) ◽  
pp. 24
Author(s):  
Gusliarni Gusliarni
Keyword(s):  
Data Collection ◽  
Learning Model ◽  
Listening Skills ◽  
Class V ◽  
Average Ability ◽  
Average Value ◽  
The Subject ◽  
Data Collection Technique ◽  
Academic Year ◽  
Bahasa Indonesia

This research is motivated by the lack of listening skills obtained by the students, it is seen from the results of an assessment of the listening skills of students still achieved an average grade 56.32 or reach under the KKM predetermined value is 70. This study aims to determine whether the Team Learning model Listener can improve listening skills of students in the subject of Indonesian student Class V SD Negeri 007 Pagaran Tapah Darussalam Rokan Hulu. The subjects were 38 students in the academic year 2014-2015. Form of research is classroom action research. The data collection technique used is the technique of test and non test. Based on the results, it can be concluded that the ability to listen to the story class V students of SD Negeri 007 Pagaran Tapah Darussalam Rokan Hulu can be improved by applying the learning model listener team. On average ability to listen to stories of students in the early test is average with the average value of 56.32 by the medium category, and in the first cycle rose to 69.47 in the medium category, while in the second cycle listening skills of students categorized as high with the percentage of the average value of 76, 58 with a high category. Therefore, the success rate has exceeded 70 of the total number of students, which means that most students have achieved success predetermined value (minimum 75%).

Habilidades do Enfermeiro no Diagnóstico e Cuidado ao Portador de Depressão / Nursing Skills in Diagnosis and Care For Patients With Depression

1970 ◽  
Vol 5 (4) ◽  
pp. 13-19
Author(s):  
Cristiane Rosa Guedes ◽  
Bianca Del Ducca Alvarenga ◽  
Isabella Rotella ◽  
Débora Vitória Alexandrina Lisboa Vilella
Keyword(s):  
Data Collection ◽  
Family Involvement ◽  
Nursing Care ◽  
Direct Contact ◽  
Descriptive Study ◽  
Structured Interview ◽  
Qualitative Approach ◽  
Patient Relationship ◽  
The Subject ◽  
The City

RESUMOObjetivo: Identificar o significado para o enfermeiro em prestar cuidados para pacientes com Depressão.  Materiais e métodos: Estudo exploratório e descritivo com abordagem qualitativa, a amostra foi de 12 enfermeiras, o cenário de estudo foram Unidades Básicas de Saúde e Estratégias de Saúde da Família, urbanas da cidade de Itajubá-MG. A coleta de dados foi por meio do roteiro de entrevista semiestruturada composta por questionário contendo uma pergunta inerente ao assunto. Resultados: Encontramos oito categorias como estigma da depressão, suicídio, dificuldade em lidar, tempo escasso, envolvimento familiar, aceitação da doença, acolhimento e dar medicamento, de acordo com os discursos dos sujeitos coletados na entrevista. Conclusão: Os enfermeiros não estão em contato direto com portadores de depressão no seu trabalho, não entendem que é sua tarefa identificar e encaminha-los para tratamento especializado. Sugerimos que outros estudos sejam desenvolvidos sobre essa temática.Palavras-chave: Depressão. Relação Enfermeiro-Paciente. Assistência de Enfermagem. ABSTRACTObjective: To identify the meaning for nurses when providing care for patients with depression. Materials and Methods: exploratory and descriptive study with qualitative approach, the sample consisted of 12 nurses, the study scenario was the urban Unidades Básicas de Saúde e Estrategia de Saúde da Família, in the city of Itajubá. Data collection was done through semi-structured interview guides consisting of a questionnaire containing a question related to the subject. Results and Discussion: we found eight categories as stigma of depression, suicide, coping difficulties, scarce time, family involvement, acceptance of the disease, host and give medicine, according to the speeches of the subjects collected in the interview. Conclusion: nurses are not in direct contact with individuals with depression in their work, do not understand that it is their job to identify and refer them to specialized treatment. We suggest that other studies be developed on this theme.Keywords: Depression, Nurse-patient Relationship, Nursing care.

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