scholarly journals Analisis Leverage Dalam Mengukur Risiko Studi Kasus Pada PT. Pabrik Kertas Tjiwi Kimia Tbk

2021 ◽  
Vol 2 (1) ◽  
pp. 1-13
Author(s):  
Andi Amri

The purpose of this study is to look at the risk of PT. Tjiwi Kimia Tbk Paper Plant in terms of business risks, financial risks, and total risk caused by looking at specific problems within the company to obtain various measures that are useful for measuring risk levels. Form of research that uses observation by using descriptive analysis method to describe course of an ongoing research or looking for problems that occur in the company where the author wakes up research. Result of research: 1). Operating Leverage (DOL) for the last six years has not been good, because the resulting DOL tends to increase this meaning the company has not been able to reduce its business risk. 2) The resulting Financial Leverage (DFL) contains a downward trend which can be seen from the decrease in EPS generated so that the company has not been able to reduce its financial risk. 3) Total Leverage (DTL) generated can still change, with DTL result every year tends to increase and decrease (inconsistent) seen from variation of EPS produced every time following sales up and down. PT. Tjiwi Kimia Tbk Paper Plant can reduce the total risk if it can drop DOL and increase DFL.

Simulacra ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 131-144
Author(s):  
Rania Ayu Shila Febriani Adari ◽  
Mina Elfira

Festival is a product of a culture that develops according to the needs and times, including the Taylagan Festival. Taylagan Festival is one of the most important annual rituals for the Russian Buryat Shamans. In the contemporary era, this festival has also been performed for tourists. By using Roland Barthes’s semiotic theory, this research explores the impact of the changes of Taylagan Festival meanings for Russian Buryat contemporary society. At the same time, Eric Hobsbawm’s “The Invention of Tradition" (1992) is used to investigate the inventory of Taylagan Festival traditions, based on qualitative data collected through intensive interviews for selected informants. By using the descriptive analysis method, the research result shows that the change in the sacred values of the Russian Buryat Shamans in the Taylagan Festival has been started since the presence of Neo-shamans as a form of cultural adaptation during the Contemporary Era, which is known to be more modern and active in social and cultural activities.


Author(s):  
Shofaul Afiffah ◽  
. Sriyoto ◽  
Bambang Sumantri

Solid and liquid waste from PT. Sandabi Indah Lestari only do the management and utilization. The Company not count the economic value of waste produced. If the company counting and know about the economic value of waste, so the company will know advantage which ought to be accepted by PT. SIL. This research aim to identify kind and form of waste, and also counting and analysis economic value of waste yielded by PT. SIL. Analysis method the use is descriptive analysis for first aim and quantitative descriptive for second aim. Based on the research result, solid waste the yielded is empty fruits bunch, fiber, shell and solid. Liquid waste consist of condensate and sludge oil. The form and benefit from each yielded waste different each other. Total economic value of waste yielded by PT. SIL is Rp 518.140.954,47/month. The mentioned mean that the waste of yielded by PT. SIL have economic value and than the company getting of benefit, that is the company getting income from waste is Rp 518.140.954,47/month. Keywords: solid waste, liquid waste, economic value of waste


2019 ◽  
Vol 2 (2) ◽  
pp. 139-146
Author(s):  
Nur Irwansyah

This study aims to describe religious values in the novel Nafsul Muthmainnah by Anfika Noer. The religious values analyzed include regulatory aspects (sharia), beliefs (creeds), and actions (morals). The approach used, namely the qualitative approach and the method used in this study is a descriptive analysis method. The use of this method is adjusted to the main purpose of the research, which is to describe and analyze religious values in a novel entitled Nafsul Muthmainnah by Anfika Noer. Descriptive method is a method used to describe or analyze a research result but not used to make broader conclusions. The purpose of this descriptive study is to make a description, description, or painting systematically, factually and accurately about the facts, traits, and relationships between phenomena investigated. The content analysis method is able to uncover the tendency of message content based on the context of the content of a text. The depth of content analysis will be more complete and detailed in understanding the contents of the text and able to associate with the context of reality that occurs. In this study, data information analysis was carried out through the stages of identifying all data, describing data, analyzing data, then interpreting existing data based on religious values in the novel. Conclusions from this study, namely that there are many religious values related to regulations (shari'a), beliefs (creeds), and actions (morals) in the Nafsul Muthmainnah novel by Anfika Noer's work. The religious values contained in this novel, namely aspects of sharia as many as 13 data findings, aspects of faith as many as 21 data findings, and moral aspects as many as 42 data findings. The most finding data is the moral aspect as many as 42 data findings and the least is the sharia aspect of 13 data findings.


Author(s):  
Roselina Kuswandari

The problems examined in this study are how efforts should be made to increase the motivation of the employees. The study was conducted at the Blood Transfusion Unit of the Indonesian Red Cross (UPTD PMI) Yogyakarta, aiming at finding what efforts should be made to improve the motivation of the employees.The method used in this research is a close-ended question questionnaire employing a five-point scale of Likert and an open-ended question questionnaire. Data analysis method used is qualitative descriptive analysis. The data used are primary data obtained through questionnaires. Respondents of this study were employees of the blood transfusion unit (UTD PMI) of Yogyakarta city, numbering 35 people. The result shows that the perception of the motivation of the three aspects had an average value (grand mean motivation) of 3.2, which, according to the frequency table, is sufficiently good. Employees would eagerly carry out their jobs due to the satisfaction of their needs consisting of the existences of impulses, achievable hope, and rewards. Data from the open statements reveal there is a tendency from respondents to desire salary adjustment, communication, infrastructures and facilities for their works, safety and comfort while on duty, pleasure from working, and work rules which produce a rise of motivation while working. Research result and conclusion point out that employees’ motivation for working can be improved by conducting evaluation.


Author(s):  
Sariani Sariani ◽  
Stevanus Marelly Siahainenia ◽  
Eygner Gerald Talakua

This study aims to examine the business benefits, added value, and business risks of skipjack processing (suwir-suwir) at POKLAHSAR Huhate in Namlea Village as a first step in evaluating newly established businesses in 2011. Primary data were collected from research informants (owner company and labor) through observation and direct interview with questionnaire. Data analysis was done by qualitative descriptive analysis method, including business profit analysis method, value added analysis method, and business risk analysis method. The results showed that: 1). The business profit is Rp 1.205.945,-/production; 2). Added value of Rp 40.654-,/kg, or 65.05% against the sale value of skipjack suwir by Rp 62.500,-; and 3). The risk of suwir-suwir skipjack business of POKLAHSAR Huhate in Namlea Village has no chance of losing any production process or this business will always experience profit because the lower profit margin is positive at Rp 98.,971,21.


2020 ◽  
Vol 9 (1) ◽  
pp. 8-16
Author(s):  
Devita Nurul Ulfa ◽  
Murwatiningsih Murwatiningsih

This research aims to examine the effect of marketing knowledge competence and customer orientation on performance of marketing toward marketing capabilities. The population data in  this research is the hawkers of Tuin Van Java centre in Magelang City. The total sample is 127 respondents. This research using a saturated sampling. The data analysis  method in this research using descriptive analysis, regression analysis, and path analysis with IBM SPSS versi 21. The research result shows that marketing knowledge competence and customer orientation had positive and significant influence on marketing performance through marketing capabilities. marketing capabilities are also able to mediate the effect of marketing knowledge competence and customer orientation toward marketing performance.


2020 ◽  
Vol 5 (2) ◽  
pp. 67-82
Author(s):  
Fera Yolanda ◽  
Muhammad Hasbi Zaenal ◽  
Sigid Eko Pramono

This research aimed to find out how strong the effect of the implementation of internal control, information technology and audit on Good Amil Governance. In this research, the respondents were the chief and amil  at BAZNAS in South Kalimantan. The type of this research was exploratory with data collection technique using questionnaire. Data analysis method that was used in this research was descriptive analysis method, Structural Equation Modeling (SEM) with software of SmartPLS 3.0. The research result showed that the variables of internal control, information technology, and audit had significant and positive effect on good amil governance.


2021 ◽  
Vol 25 (6) ◽  
pp. 165-184
Author(s):  
V. B. Minasyan

In recent years, expectation distortion risk measures have been widely used in financial and insurance applications due to their attractive properties. The author introduced two new classes of financial risk measures “VaR raised to the power of t” and “ES raised to the power of t” in his works and also investigated the issue of the belonging of these risk measures to the class of risk measures of expectation distortion, and described the corresponding distortion functions. The aim of this study is to introduce a new concept of variance distortion risk measures, which opens up a significant area for investigating the properties of these risk measures that may be useful in applications. The paper proposes a method of finding new variance distortion risk measures that can be used to acquire risk measures with special properties. As a result of the study, it was found that the class of risk measures of variance distortion includes risk measures that are in a certain way related to “VaR raised to the power of t” and “ES raised to the power of t” measures. The article describes the composite method for constructing new variance distortion functions and corresponding distortion risk measures. This method is used to build a large set of examples of variance distortion risk measures that can be used in assessing certain financial risks of a catastrophic nature. The author concludes that the study of the variance distortion risk measures introduced in this paper can be used both for the development of theoretical risk management methods and in the practice of business risk management in assessing unlikely risks of high catastrophe.


2020 ◽  
Vol 31 (3) ◽  
pp. 338
Author(s):  
Isdiyana Kusuma Ayu

Systematic and Complete Land Registration (PTSL) is a government program to implement single land mapping in Indonesia. The target of PTSL is only for uncertified land in a village or suburb. One of the areas implementing PTSL program is Batu City that had previously applied National Agrarian Operation Project (PRONA).  As a new registration system, PTSL is worthy to discuss and analyze whether or not systematic and complete land registration has already provided legal certainty for land owners. The method used in this research is juridical-empiric research method using juridical sociological approach. Legal data analysis used is by qualitative descriptive analysis method. According to the research result and analysis, it can be concluded that there are many hindering factors experienced by Agrarian Office of Batu City, PTSL participants and village officials in Batu City. Land registration through PTASL program is, however, still substantial in providing legal certainty for all participants. This is because land certificates that are issued from PTSL is signed by Adjudication Committee Chief. Keywords: first registration, single mapping, systematic ABSTRAKPendaftaran Tanah Sistematis Lengkap (PTSL) merupakan program pemerintah untuk mewujudkan peta tunggal di Indonesia. Sasaran PTSL yaitu bidang tanah yang belum memiliki sertifikat dalam satu kelurahan atau desa. Salah satu daerah yang mengikuti Program PTSL yaitu Kota Batu yang sebelumnya juga mengikuti Proyek Operasi Nasional Agraria (PRONA). Sebagai sistem pendfataran yang baru, PTSL menarik untuk dikaji dan dianalisis agar dapat diketahui faktor penghambat dan pendukung dalam pelaksanaan, perlu pula dikaji dan dianalisis apakah pendaftaran tanah sistematis lengkap telah memberikan kepastian hukum kepada pemilik tanah. Metode penelitian yang digunakan yaitu metode penelitian yuridis empiris dengan menggunakan metode pendekatan yuridis sosiologis. Analisis data hukum menggunakan metode analisis deskriptif kualitatif. Berdasarkan hasil kajian dan analisis dapat disimpulkan bahwa banyak ditemukan faktor penghambat yang muncul dari pihak Kantor Pertanahan Kota Batu, Peserta PTSL, dan pihak Desa atau Kelurahan di Kota Batu. Pendaftaran tanah melalui Program PTSL tetap memberikan kepastian hukum kepada pesertanya. Sertifikat yang diterbitkan melalui PTSL ditandatangani oleh Ketua Panitia Ajudikasi.  Kata Kunci: Pendaftaran Pertama Kali, Peta Tunggal, Sistematis


KALAM ◽  
2020 ◽  
Vol 13 (2) ◽  
pp. 55-78
Author(s):  
Zamzam Zamzam ◽  
Habib Habib ◽  
Moh. Ali Qorror Al-Hassy

Sunni – Shia polemic becomes issues depict the debate in Islamic discourse. Even though it starts from political issue, while in its progress meddling in theology area to justify the truth of each other. In this context, verbal violence often occurs to attack, hurt, insult, or weaken the opponent. This paper will discuss verbal violence in the Sunni – Shia polemic as has been written in al-Munazarat baina Fuqaha' as-Sunnah wa Fuqaha' asy-Syi'ah book. The paper focuses on discussing the form and the factor behind these violences. The study is conducted using qualitative descriptive analysis method. The research result shows that the verbal violence found in the text quite varied, which are verbal violence in the form of satire, accuse or defame, mock, intimidate, curse, and threaten. Factors that cause violence also vary. However, the main factor of verbal violence is when the speaker is carried away by the critical situation of the debate. Other influencing factor is the speaker feels proud of himself or group, disappointed, hatred, and power relation. This article concludes that verbal violence can be found in debate on Islamic religious discourse.       


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