scholarly journals ANALYSIS OF CASH, DEBT AND PROFITABILITY AT PT. PERKEBUNAN NUSANTARA III (PERSERO) MEDAN

Author(s):  
Umi Kalsum ◽  
Salman Farisi ◽  
Muslim Muslim ◽  
Winda Meliandani

The purpose of this study was to determine and analyze cash, debt and profitability at PT. Perkebunan Nusantara III (Persero) Medan period 2013-2018. This research method uses a descriptive approach with primary and secondary data sources. The data collection technique in this study used a documentation study. The results showed that cash and debt were not optimal in increasing the profitability of ROI (return on investment) and ROE (return on equity). Where cash has decreased every year because the company does not contribute to the company's wealth (profit) to cash which is feared that cash will not be able to finance its debts.PT. Perkebunan Nusantara III Medan in 2013-2018 experienced a significant increase, where the increasing debt will affect the company's profitability.

2021 ◽  
Vol 11 (2) ◽  
pp. 233-240
Author(s):  
Putri Febriana Wijayanti ◽  
Elva Nuraina ◽  
Elly Astuti

This study aims to analyze the application of the Electronic Land and Building Tax in Urban and Rural (E-PBB P2) at the Regional Financial and Asset Management Revenue Agency of Magetan Regency. The research method uses descriptive qualitative. Sources of data used are primary and secondary data sources. Data collection techniques are interviews, observations, and documentation. Data analysis techniques use data reduction, presentation of information data, and concluding. The results of the implementation of E-PBB in Magetan Regency have been maximized from data collection, assessment, determination, billing, payment, and services. Although there are still some obstacles, such as the application network, the system is not optimal and taxpayers' low participation. In terms of income, the increase was not significant. Only the circulation of billed money that went to the Regional Government was faster.


2020 ◽  
Vol 1 (1) ◽  
pp. 145-151
Author(s):  
I Gede Agus Putrayasa ◽  
I Nyoman Putu Budiartha ◽  
Desak Gede Dwi Arini

Indonesia is a developing country, in the last decade it has progressed quite rapidly, even though this progress was marked by difficult times because it had just emerged from a prolonged economic crisis. The purpose of this study is to determine how the implementation of the principle of prudence (prudential) in providing consumer financing credit at PT. Clipan Finance Indonesia Tbk. And what actions are PT. Clipan Finance Indonesia Tbk. if there is a delay in installment payments by consumers, causing bad credit. The research method used in this research is empirically by looking for information at PT. Clipan Finance Indonesia Tbk. Through interviews with the addition of related literature, which is then processed descriptively qualitatively. Data collection techniques using primary data sources (interviews) and secondary data sources (literature). The results showed the implementation of the prudential principle in providing consumer financing credit at PT. Clipan Finance Indonesia Tbk. is to apply the five of credit or 5 Cs, namely character, capacity, capital, collateral, and conditions of economy, in which the application of these principles applies two methods by combining consideration and empirical methods. This method fully emphasizes the credit analyst's analytical expertise. After receiving consideration, the credit analyst prepares a standard amount of evaluation value according to the considerations above to pass or reject a credit request. Actions taken by PT. Clipan Finance Indonesia Tbk. if there is a delay in installment payments which causes problem / bad credit is PT. Clipan Finance Indonesia Tbk. will give warning letters from I to III with certain stages, after these stages are unsuccessful PT. Clipan Finance Indonesia Tbk. negotiate with consumers and find the best solution.


2019 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Novita Veronika Lilipory ◽  
Henny S. Taroreh ◽  
Joanne V. Mangindaan

This study aimed to determine the financial performance of PT. Astra International, Tbk using the Du Pont System method in the period 2013-2017. Du Pont analysis is a method in a modified profitability ratio that includes two analysis ratios, namely Return on Investment and Return on Equity. This study uses a type of descriptive evaluative research with a quantitative approach; the data sources used are secondary data with documentation data collection techniques. Based on the results of data analysis it was concluded that Return On Investment PT. Astra International, Tbk tends to experience volatility or fluctuations from 2013 to 2017, which are indicated through changes in value on the net profit margin and total assets turnover. Return on Equity PT. Astra International, Tbk also tends to experience volatility or fluctuations from 2013 to 2017, seen from the fluctuating level of capital utilization of shareholders in financing a number of company assets. These two ratios underlie the importance of companies to conduct evaluations and overall innovation on the company's financial condition, including the utilization of assets and utilization of equity so that the company's profitability can remain controlled.


2020 ◽  
Vol 1 (1) ◽  
pp. 25-36
Author(s):  
Zulkifli Zulkifli ◽  
Muh. Syarif Hasyim ◽  
Hamiyuddin Hamiyuddin

The discussion in this research is terrorism from the perspective of Islamic criminal law (fiqih jinayah). The problem that becomes the focus of research is how terrorism is in the review of Islamic criminal law or jinnayah fiqh. Qualitative research, the source of which is library research, is the method used in research. There are two kinds of data sources in this research, namely primary and secondary data sources, while the data collection and analysis uses literature review research. The data were analyzed using the Islamic criminal law theory approach. So as a result of this research that acts of terrorism are not justified in Islamic teachings. The birth of this action is because the perpetrators have shallow thoughts or have very minimal thoughts and have political goals to harm themselves and others. They even consider this act as Jihad, even though in fact it is not a jihad but an act that brings fear to potential victims.


2021 ◽  
Vol 1 (2) ◽  
pp. 160-172
Author(s):  
Meylina Tria Ambarwati ◽  
Yuniastuti Yuniastuti ◽  
Desinta Dwi Rapita

This study is based on the eroding sense of nationalism that is increasingly fading among the younger generation that makes the planting of nationalism values in the world of education is now beginning to be improved. This study aims to know the development of nationalism character, supporting factors, obstacles experienced, and how to overcome the obstacles experienced in the application of nationalism character building through habituation singing the pre-learning national anthem. This study uses qualitative approach with descriptive research type. The data sources used in this study are primary and secondary data sources. The data collection techniques in this study used non-participant observations, interviews, and documentation. Data analysis in this study was conducted by data collection. reduction of data, presentation of data, and withdrawal of conclusions. The implementation of singing the national anthem of Indonesia Raya to foster the character of nationalism in students at SMP Negeri 2 Megaluh is in accordance with Permendikbud No.21 Year 2015 on the Rules of The First Day of School Admission. The supporting factor in the development of nationalism character through habituation to sing the pre-learning national anthem at SMP Negeri 2 Megaluh is the existence of adequate facilities. The obstacles owned by SMP Negeri 2 Megaluh in carrying out the policy of singing the national anthem of Indonesia Raya to foster the character of nationalism in students are the lack of seriousness of students, speakers that do not function properly, and the lack of strict sanctions. The efforts that will be made in overcoming the obstacles of fostering the character of nationalism through habituation to sing the pre-learning national anthem at SMP Negeri 2 Megaluh are to reward, buy some new speakers, and give a reprimand to teachers who are less assertive. Kajian ini didasarkan atas terkikisnya rasa nasionalisme yang semakin lama semakin memudar dikalangan generasi muda yang membuat penanaman nilai-nilai nasionalisme dalam dunia pendidikan sekarang ini mulai ditingkatkan. Pendidikan karakter nasionalisme menjadi langkah efektif untuk membangun rasa semangat nasionalisme para generasi muda. Kajian ini bertujuan mengetahui pembinaan karakter nasionalisme, faktor pendukung, kendala yang dialami, dan cara mengatasi kendala yang dialami dalam penerapan pembinaan karakter nasionalisme melalui pembiasaan menyanyikan lagu kebangsaan pra pembelajaran. Kajian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Sumber data yang digunakan dalam kajian ini adalah sumber data primer dan sekunder. Teknik pengumpulan data pada kajian ini menggunakan observasi non partisipan, wawancara, dan dokumentasi. Analisis data dalam kajian ini dilakukan dengan pengumpulan data. reduksi data, penyajian data, dan penarikan kesimpulan. Pelaksanaan menyanyikan lagu kebangsaan Indonesia Raya untuk menumbuhkan karakter nasionalisme dalam diri peserta didik di SMP Negeri 2 Megaluh sudah sesuai dengan Permendikbud No.21 Tahun 2015 tentang Aturan Hari Pertama Masuk Sekolah. Faktor pendukung dalam pembinaan karakter nasionalisme melalui pembiasaan menyanyikan lagu kebangsaan pra pembelajaran di SMP Negeri 2 Megaluh adalah dengan adanya fasilitas yang sudah memadai. Kendala yang dimiliki oleh SMP Negeri 2 Megaluh dalam melaksanakan kebijakan menyanyikan lagu kebangsaan Indonesia Raya untuk menumbuhkan karakter nasionalisme dalam diri peserta didik adalah kurangnya kesungguhan siswa, speaker yang tidak berfungsi dengan baik, dan kurangnya sanksi tegas. Upaya yang akan dilakukan dalam mengatasi kendala pembinaan karakter nasionalisme melalui pembiasaan menyanyikan lagu kebangsaan pra pembelajaran di SMP Negeri 2 Megaluh adalah memberikan reward, membeli beberapa speaker baru, dan memberikan teguran kepada guru yang kurang tegas.


2021 ◽  
Vol 15 (1) ◽  
pp. 69
Author(s):  
Siti Sopiah

Learning the art of calligraphy based on chemical experiments is an activity of learning the art of calligraphy in developing the potential of students to foster creativity, instill value, and develop productive abilities by using harmless materials, namely using colored plants. The purpose of this research was to determine the process and to obtain calligraphy work in learning the art of calligraphy based on chemical experiments. The type of method used in this research is field qualitative research. The data sources in this study were divided into two: first, primary data sources consisting of the principal, educators, and students of SDN 8 Kawunglarang Rancah; second, secondary data sources obtained through tracing of various references. Furthermore, the data collection instruments used were observation, interviews, and documentation, as well as the data analysis techniques used, namely through three stages including data reduction, data presentation, and drawing conclusions. The results of this study indicate that the process of learning the art of calligraphy based on chemical experiments includes the planning, implementation, and evaluation stages. The work of SDN 8 Kawunglarang students is still in the basic stages so there are several mistakes in its making.


2017 ◽  
Vol 2 (02) ◽  
pp. 139-147
Author(s):  
Dahlan Lama Bawa

ABSTRAKTulisan mengenai Pendidikan Kewarganegaraan; ikhtiar mencegah konflik dan membina toleransi ini dilatarbelakangi oleh adanya konflik atas nama agama yang pernah terjadi di Indonesia pada kurun waktu tahun 1990-2000-an. Tujuan penulisan ini dimaksudkan untuk menanamkan nilai-nilai demokrasi dan toleransi kepada masyarakat Indonesia pada umumnya dan mahasiswa khususnya yang memprogramkan mata kuliah Civic Education. Metode penelitian yang digunakan untuk menggali informasi pada tulisan ini adalah deskriptif-kualitatif, dengan pendekatan fenomenologis. Adapun sumber data terdiri dua sumber data yaitu sumber data primer dan sekunder. Sumber data primer, yakni penulis menggali informasi dari data-data  mengenai konflik atas nama agama di Indoensia baik dalam bentuk buku-buku ilmiah maupun jurnal laporan hasil penelitian. Sedangkan sumber data sekunder, yakni penulis menghimpun data dan informasi di media cetak dan elektronik. Adapun intrumen dalam penelitian ini adalah penulis sendiri sebagai instumen kunci. Adapun temuan hasil penelitian ini menunjukkan bahwa pemicu konflik atas anama agama di Indonesia terdiri dari tiga faktor, yakni faktor adanya  pelecehan/penodaan agama, adanya sikap yang mau menang sendiri serta mengabaikan kehadiran umat beragama lain,  adanya diskomunikasi dan miskomunikasi antar umat beragama.    Kata kunci: Penanaman Nilai-nilai Demokrasi dan Toleransi  ABSTRACTWritten of civic education; the effort to prevent and maintain tolerance is based by there were conflicts was the name of religion that occurred in Indonesia in the period 1990-2000's. The purpose of this research is intended to build the values of democracy and tolerance to the society generally and students particulary who program Civic Education subject. Research method used to find information in this paper is descriptive-qualitative, with phenomenological approach. The data sources consist of two data sources are primary and secondary. Primary data sources, are the researcher find information from data about the conflict in the name of religion in Indonesia both scientific books and report research journals. While secondary data sources, are the researcher collect data and information in print and electronic media. Instrument of this research is the researcher himself as a key. The findings of this research indicate that the trigger of conflict religion in Indonesia consists of three factors, namely the factors religious desecration, the attitude of self-defeating and the disregard presence of other religious communities, the existence of discommunication and miscommunication among religious people. Keywords: Build Democratic Values and Tolerance


HUMANIS ◽  
2020 ◽  
Vol 24 (3) ◽  
pp. 314
Author(s):  
Sisilia Marlini ◽  
A.A. Ayu Murniasih ◽  
I Ketut Kaler

Watu Bo institut server as  container of eduction and preserves by reproducing traditional woven cloth passed down from the ancestor using natural substance and dyes as well traditional loom loms, not machines (ATMB). The problem formula in this research covers (1) how was the traditional binding processin the Watu Bo Workshop?, (2) what is the Watu Bo’s strategic role in the existence of traditional Weaving?.  As for the purpose of this study is (1) to know the traditional weaving works in the Watu Bo  cage. (2) to identify Watu Bo’s strategic role against traditional weaving.The theory used in the study, the theory of production and the theory of role, because weavers in  Watu Bo  industries play a part in this traditional weaving work. But among the concepts that are used: roles, Watu Bo cage, and the production of zip looms. In this study the method in use is qualitative descriptive, with primary and secondary data sources, with data collection techniques through observation, interviews, and library studies.Results found in studies suggest that a Watu Bo clinic produces traditional weaving, using natural materials and dyes and using loom equipment instead of maschines to produce  colth. Production products are sold booth local and foregin communities. Watu Bo’s  cage plays strategic role in the traditional weaving of weaving; help to boots the family economy, preserving cultural heritage, passing on the rising generation, absorbing the peach of work, tourism, and helping to preserve the environment


2021 ◽  
Vol 2 (2) ◽  
pp. 41
Author(s):  
Putri Handayani ◽  
Sulastri Caniago

This study aims to explain the practice of paying debts by working in terms of fiqh muamalah in Jorong Malintang Nagari Lawang Mandahiling, Salimpaung District, Tanah Datar Regency. This research is a field research. The data sources consist of primary data sources, namely 7 people who owe, 7 people who give debts and 1 scholar, while secondary data sources are documentation and books and scientific works related to accounts payable. Data collection techniques that the author uses are interviews and documentation. The data analysis technique that the author uses is descriptive qualitative analysis. This study found that the implementation of debt payments by working carried out by the community in Jorong Malintang Nagari Lawang Mandahiling, Sallimpaung District, Tanah Datar Regency, namely debt and money receivables which was only done verbally without any written evidence. If it is due, but the borrower is unable to pay it and the payment is made by working in the person's field with his wages taken in exchange for the debt. The execution of debts paid by work is included in usury where the debtor takes the excess wages for working money when paying his debts.


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