ANALISIS BENEISH M-SCORE UNTUK MENDETEKSI FINANCIAL STATEMENT FRAUD PADA PT. GARUDA INDONESIA Tbk PERIODE 2017-2019

This study aims to detect financial statement fraud at PT. Garuda Indonesia in 2017-2019 used the Beneish M Score model and testing whether the Beneish M Score model can detect the occurrence of financial statement fraud at PT. Garuda Indonesia in 2018. The results of this study indicate that PT Garuda Indonesia was classified in the Gray criteria, that can be interpreted as manipulate or not manipule financial statements in 2017 and 2018 and classified in the criteria not manipulate financial statements in 2019. The results of this study also found that the Beneish M Score model could not accurately to detect the manipulation of financial statements at PT. Garuda Indonesia in 2018, because only two ratios are Gross Margin Index (GMI) and Days Sales in Receivable Index (DSRI) which detect manipulation of financial statements, so they are only classified in the gray area criteria

ANALISIS KINERJA PT MATAHARI DEPARTMENT STORETBK PASKA DIMULAINYA PANDEMI COVID-19

This research aims to determine the financial performance of PT Matahari Department Store Tbk before and after the Covid-19 pandemic was started so that it can be observed the increase or decrease after the Covid-19 pandemic was started. The data used are the financial statements of the posted-Pandemi Covid-19 of PT Matahari Department Store Tbk before the covid-19pandemicwas started in the January-December 2019 and after the covid-19 pandemic was started in the January - December 2020 period. Data analysis using Du Pont System Analysis. The results showed an increase in the financial ratios before the covid-19 pandemic started and after the covid-19 pandemic started. This is indicated by the achievement of an increase in the percentage of Return on Investment, Return on Assets, Cash Ratio, Current Ratio, Collection Period, Inventory Turn Over, Total Asset Turn Over, and Total Equity so that the increase can prove that the research hypothesis proposed that after a covid-19 pandemic is proven to experience efficiency and decrease its financial performance.

PERAN KOMPENSASI FINANSIAL DAN KOMPENSASI NON FINANSIAL DALAM MENINGKATKAN PRODUKTIVITAS KERJA PEGAWAI NEGERI SIPIL PADA DINAS SOSIAL KOTA BANJARMASIN

Research purposes for knowing role financial and non financial compensations in upgrade work productivity of Pegawai Negeri Sipil on Dinas Sosial Kota Banjarmasin. Component of compensation consists of salary, wage, incentive and fringe benefit. Population in this research amount 35 peoples and sample 20 peoples. Explenation tittle among them, compensation is all income being of money, direct goods or undirect receive of employes are reward or service given to agency. Work productivity is ratio between result achieved with role participation of labour unity of time. Dinas Sosial Kota Banjarmasin is agency of government to manage matter society, as help social to disaster, religion, etc.

ANALISIS PENGARUH CR DAN ROE TERHADAP PER PADA PT. INDOFOOD SUKSES MAKMUR TBK TAHUN 2011-2018

PER is an important ratio in analyzing stocks, research was conducted at PT. Indofood Sukses Makmur Tbk by using two ratios as analysis tools, namely CR and ROE. The author chooses to conduct research at PT. Indofood Sukses Makmur Tbk because it is the largest consumer food company compared to its peers in Indonesia. This research was conducted to see the effect of CR and ROE simultaneously, partially and dominantly on PER using quantitative descriptive methods. The results showed that the data used were normal using the normal probability test plot. If using multiple linear regression test, the CR has a unidirectional relationship, while the ROE is not in the same direction as the PER. The results of hypothesis testing using the F test and t test. The F test states that the CR and ROE have a simultaneous effect and the t test partially affects the PER. To see how much influence the independent variable has on the dependent variable, a determination coefficient test is carried out with the result that the independent variable is quite influential on the dependent variable by 79.5%, and finally the dominant test with the results of ROE which has the most influence on the PER

ANALISIS POTENSI DAN KONTRIBUSI PAJAK SARANG BURUNG WALET TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN KUBU RAYA

The studies to be achieved in this research are: (1) To determine the potential of Swallo’s Nest Tax in Kubu Raya Regency. (2) This is to determine the contribution of Swallow’s Nest Tax to Regional Original Revenue in Kubu Raya Regency. The method used in this research is descriptive method. Based on the results of data analysis, several things can be concluded as follows:(1) The potential for Swallow’s Nest Tax in Kubu Raya Regency in 2019 is RP.1,366,120,000.00. When compared with the revenue target set by the Regional Government of Kubu Raya Regency with the potential for Swallow’s Nest Tax revenue in 2019 as a result of the author’s calculations, there is a very large difference of Rp.1,279,120,00.00. (2) The contribution of Swallow’s Nest Tax to Regional Original Revenue in Kubu Raya Regency from 2017 to 2019 is considered very poor.

ANALISIS PENERAPAN STRATEGI BERTAHAN PIZZA HUT INDONESIA & KONDISI LABA PERIODE BERJALAN SELAMA PANDEMI COVID-19

This research is expected to be useful for stakeholders both theoretically and practically in terms of choosing and implementing a survival strategy in order to save the company, especially in times of crisis. To answer the research questions, qualitative data analysis techniques were used which followed the following three stages: Data analysis, drawing conclusions and verification and narrative of analysis results. It can be concluded that the defensive strategy undertaken by PT Sarimelati Kencana, Tbk in the face of the Covid-19 pandemic is appropriate, because it is proven that this strategy can still print positive sales, stable cost of goods sold, positive gross profit, still operating profit positive, and stable operating expenses. However, interest and financial expenses that exceed operating profit are the cause of losses for the franchise holder of the Pizza Hut Indonesia restaurant.From this research, it can be suggested for business people in general to consider and pay careful attention to plans or debt decisions. If the business actor is already in debt, then strengthen the intention and determination to immediately pay off these debts. Good products, good product selling prices, effective promotions, strategic selling locations, and increased sales volume will be in vain when business actors are faced with debt interest expenses that exceed operating profit.

PREDIKSI FINANCIAL DISTRESS PADA PT. BANK RAKYAT INDONESIA (Persero) TBK. SEBELUM DAN SEMASA PANDEMI COVID-19

This study aims to see how the financial performance of PT. Bank Rakyat Indonesia (Persero) Tbk. studied from the Financial Distress approach. The data taken is from the period 2017 to 2019 (normal period) and 2020 (the period of the Covid-19 pandemic in Indonesia). Altman Z Score is used as an approach in data analysis by using five indicators, Working capital to total assets (WCTA), Retained earnings to total assets (RETA), Earnings before interest and taxes to total assets (EBITTA), Market Value of equity / Book value of debt (MVEBVD) and Sales / total assets (SATA). From the results of data analysis, it was found that before the Covid-19 pandemic the company was classified as healthy. Changes occurred during the Pandemic the company was in the Gray Area which meant there were financial problems.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT NASABAH TERHADAP KPR PADA PT BNI CABANG TANJUNG REDEB

Customers 'interest in owning a house through a KPR, apart from the urge to fulfill their need for a comfortable and nice place to live, is also related to how the KPR is marketed so that it attracts customers' interest. Or in other words, how is the marketing mix strategy implemented to attract buyers to the mortgage offered. The marketing mix includes products, prices, promotions, locations, people, processes and physical evidence.The purpose of this study was to determine the influence of factors including: product, price, promotion, location, people, process and physical evidence on customer interest in KPR at PT BNI TanjungRedeb Branch. The research data comes from a questionnaire distributed to 86 respondents who are KPR BNI Griya customers, using probability sampling method with simple random sampling technique. The analytical tool used is the validity test, reliability test, multiple linear regression, coefficient of determination, t test and F test.The results of this study indicate that the results of the t test on each research variable concluded that partially accepting the hypothesis point 1 and rejecting some of the hypothesis point 1, because it is proven that the location factor has a significant influence, while the product, price, promotion, people, process and Physical evidence does not have a significant effect on customer interest in the KPR PT BNI TanjungRedeb Branch. The results of the F test on all the variables studied conclude that accepting the hypothesis point 2, because it is proven that the factors which include: product, price, promotion, location, people, process and physical evidence together have a significant influence on customer interest in KPR PT BNI TanjungRedeb Branch

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN KONSUMEN DALAM PEMBELIAN BARANG ELEKTRONIK SECARA KREDIT PADA PT COLUMBUS MEGAH SENTRA SARANA CABANG BERAU

This study aims to analyze the factors that influence consumer decisions to purchase electronic goods on credit at PT Columbus Megah Sentra Sarana, Berau Branch. The data collection method used a questionnaire distributed to consumers of PT Columbus Megah Sentra Sarana, Berau Branch, as many as 92 people who were selected using probability sampling method with simple random sampling technique. The analytical tools used are: validity test, reliability test, multiple linear regression analysis, coefficient of determination, t test and F test.The results of this study indicate that the factors that have a significant influence are cultural factors, social factors and personal factors. Meanwhile, psychological factors have no significant effect on consumer decisions in purchasing electronic goods on credit at PT Columbus Megah Sentra Sarana, Berau Branch. So that the hypothesis of point 1 can be partially accepted and partially rejected.The results of the F test show that cultural factors, social factors, personal factors and psychological factors simultaneously have a significant influence on consumer decisions in purchasing electronic goods on credit at PT Columbus Megah Sentra Sarana, Berau Branch, so the hypothesis point 2 can be accepted

PERAN PEMERINTAH DAERAH DALAM PENANGGULANGAN KEMISKINAN MELALUI PROGRAM PENINGKATAN KETERAMPILAN DI KOTA MEDAN

Since 2015 the local government of Medan City has determined that poverty alleviation and community empowerment efforts become one of the regional priority programs. This program is contained in Medan City Regulation No. 5 of 2015. This study aims to determine the role of the City Government in poverty reduction through the Skills Improvement program in Medan and the factors that influence it. To achieve these objectives, qualitative research methods are used to decipher data descriptively. Data collection techniques are done by observation, interviews, and documents and archives using qualitative descriptive analysis techniques. The results showed: First, the role of the government in empowering the poor through the Skills Improvement program can be broadly categorized into two roles, namely the growth of the business climate and the strengthening of business potential or power. The growth of the business climate includes funding, facilities & infrastructure, business information, business licensing and trade promotions. While Strengthening Potential or Power covers production and processing, marketing, and human resources. Second, the factors that influence the empowerment of the poor through the Skills Improvement program in Medan include inhibiting and supporting factors. The inhibiting factor is the lack of innovation in marketing and the limited budget which is only a few percent, while the supporting factors are human resources and abundant natural resources.