Location via proxy:   [ UP ]  
[Report a bug]   [Manage cookies]                

scholarly journals Analisis Perputaran Persediaan Dalam Menilai Return On Asset (ROA) Pada PT. Kalbe Farma, Tbk Periode 2015 - 2019

PARAMETER ◽  
2021 ◽  
Vol 6 (1) ◽  
pp. 1-11
Author(s):  
Edison Hamid

This study aims to determine how inventory turnover is in assessing Return On Asset. The research object, namely PT. Kalbe Farma, Tbk, which is taken from the financial reports for the period 2015-2019. This study used a qualitative method consisting of two variables, namely inventory cycle as the independent variable and return on asset the dependent variable. The data analysis method used in this research is inventory turnover analysis and return on asset analysis. The test results show that the average inventory turnover of 3.15 per year as a whole is categorized as good, when viewed from the general standard or the industry average which is above 2.5 times. For the average return on asset, it shows that return on asset is included in the very good criteria because it has reached the company standard. Then from the comparison of inventory turnover and return on assetor the last 5 years of the 2015-2019 period, the contribution of inventory turnover in assessing return on asset was 21.28% and the rest contributed to other factors not examined in this study. Penelitian ini bertujuan untuk mengetahui bagaimana perputaran persediaan dalam menilai Return On Asset. Objek penelitian yaitu PT. Kalbe Farma, Tbk yang diambil dari laporan keuangan periode 2015-2019. Penelitian ini menggunakan metode kualitatif yang terdiri dari dua variabel yaitu siklus persediaan sebagai variabel bebas dan return on asset sebagai variabel terikat. Metode analisis data yang digunakan dalam penelitian ini adalah analisis perputaran persediaan dan analisis return on asset. Hasil pengujian menunjukkan bahwa rata-rata perputaran persediaan 3,15 per tahun secara keseluruhan dikategorikan baik, jika dilihat dari standar umum atau rata-rata industri yang berada di atas 2,5 kali. Untuk rata-rata return on asset menunjukkan bahwa return on asset termasuk dalam kriteria sangat baik karena telah mencapai standar perusahaan. Kemudian dari perbandingan perputaran persediaan dan return on assetor 5 tahun terakhir periode 2015-2019, kontribusi perputaran persediaan dalam menilai return on asset adalah 21,28% dan sisanya berkontribusi pada faktor lain yang tidak diteliti dalam penelitian ini.

2021 ◽  
Vol 2 (4) ◽  
pp. 500-507
Author(s):  
Yosi Novita Sari ◽  
Ida Ayu Made Ermetha Gyatri ◽  
Nenden Restu Hidayah

The method used in collecting data for this research is a questionnaire. The data analysis method in this research is quantitative, and the sample in this study is 140 customers. Based on the results of this study concluded that: The regression equation obtained from the research results are as follows: Y = 6.263 + 0.588X1 + 0.574 X2 + e. The value of the termination coefficient R2 = 0.792. This value means that independent and dependent, contributed 79.2% in influencing the dependent variable while the rest was influenced by other variables not examined. The t test is used to determine the effect of each independent variable on the dependent variable by looking at the tsig value compared to 0.05. From the table above, the tsig value of X1 is 0.001, and X2 is 0.005. From the tsig value, it is found that the X1 variable has an effect on Y and the X2 variable has an effect on Y, 4). Fsig value 0.002 < 0.05, so it can be concluded that the variables (X1) and (X2) have an effect on the variable (Y) or together have a simultaneous effect


Author(s):  
Rizon Rizon ◽  
Njo Anastasia ◽  
Evelyn Evelyn

This study aims to examine the influence of demography, social media, risk attitude, and overconfidence on the financial literacy of users of social media in Surabaya. The sample used in this study amounted to 300 respondents. Data were collected using a online questionnaire via Google Form. The data analysis method used in this study is PLS. The analysis test results show that there is an effect of demography, social media, risk attitude, and overconfidence on users' financial literacy in Surabaya.


2019 ◽  
Vol 2 (2) ◽  
pp. 28
Author(s):  
Maini Sartika ◽  
Desi Purnama Sari

Penelitian ini berjudul “Nilai-Nilai Dakwah Dalam Syair Saman Gayo” yang bertujuan untuk mengetahui nilai-nilai dakwah apa saja yang terkandung dalam syair seni Saman Gayo. Penelitian ini menggunakan metode kualitatif, data berbentuk deskriptif dengan pendekatan dokumentasi dan wawancara. Teori yang digunakan dalam penelitian ini adalah Teori Hermunistik, dimana teori ini menjelaskan tentang penafsiran. Menafsirkan sebuah kata atau kalimat yang sulit dimengerti arti dari bahasa berbeda yang digunakan dan makna dari kata kiasan yang sulit dipahami. Metode analisis data yang digunakan adalah analisis selama di lapangan model Miles dan Huberman, dari metode ini terdapat aktivitas dalam analisi data yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Data primer dalam penelitian ini diperoleh dari dokumentasi/arsip yang memuat tentang syair saman Gayo dan hasil wawancara dengan informan kunci. Berdasarkian hasil penelitian dapat disimpulkan bahwa beberapa syair dari tari Saman gayo yang mengandung nilai-nilai dakwah seperti “Ku ini nge sawah hana de salamku, Ini nge mudemu mat jarike mule kite, kite bermat jari”. Artinya: Ke sini telah tiba, apa gerangan salamku, Ini sudah bertemu bersalamankah kita terlebih dahulu, kita bersalaman. Syair tersebut menjelaskan bahwa makna salam mengandung rasa hormat sesuai dengan konsep islam.This research is entitled “Preaching Value in Saman Gayo Poems” purposed to figure out any kind of preaching value contained in Saman Gayo poems. The researsch used qualitative method and the data are descriptive with documentation and interview approach. The theory used in this reasearch was Hermunistic Theory, in which the interpretation is explained. This theory refers to interpreting a word or a sentence which is difficult to be understood in different languages and the meaning of difficult figurative words. The data analysis method used in this research is on-field analysis, Miles dan Huberman model. This method consists of analyzing the data; data reduction, data presentation, and conclusion. The primary data in this research are resulted from documentation/files containing saman gayo poems and the intervew with main informant. Based on the result, it can be concluded that some preaching values found in Saman Gayo poems as “Ku ini nge sawah hana de salamku, Ini nge mudemu mat jarike mule kite, kite bermat jari”. Meaning: Here has arrived, what my greetings, This has met our greetings first, we shake hands. The poem explains that the meaning of greetings contains respect in accordance with the concept of Islam.


2021 ◽  
Author(s):  
Lendriani ◽  
Doni Marlius

The purpose of this study was conducted to determine how the Liquidity ratio at PT. Bank Pembangunan Daerah Sumatera Barat. This study uses a quantitative data analysis method, namely by analyzing the development of financial reports published by the Bank Pembangunan Daerah Sumatera Barat for the 2015 – 2019 period. The results of this study indicate that the bank’s Cash Ratio in good health, the Quick Ratio rate shows that the bank is still in good condition because the bank is able to pay its short-term obligations, by using current assets owned by the bank, the Loan to Deposit Ratio position of the bank can be said to be in good health because the bank is able to pay back the withdrawal of funds from customer using the credit provided.


2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Yulis Nurul Aini ◽  
Agustin Dwi Haryanti ◽  
Khoriyah Trianti

ABSTRACTS This study aims to: 1. Understand how the performance of the cigarette industry in the Indonesia Capital Market. 2. Understand about the best performance among the cigarette industry. The research data was obtained from published on the Indonesia Stock Exchange and information company website in the form of financial reports for the period 2018-2020. The financial statement are analyzed using profitability ratios to explain the performance of each cigarette industry. The Profitability ratio used are ROE, ROA, NPM, and GPM. The data analysis method is descriptive and comparative by comparing the results of the calculation of the profitability ratios with the industry average standart. The result of this study indicate performance of cigarette industry was very good, except for PT. Bentoel Internasional Investama, Tbk and the best performance is PT PT. Hanjaya Mandala Sampoerna Tbk.


2020 ◽  
Vol 3 (2) ◽  
pp. 69-71
Author(s):  
Memed Sena Setiawan ◽  
Septirina Rahayu

The purpose of this study was to obtain an empirical description of the influence of competence, workload, leadership on nurse performance jointly or partially. Sampling using the Probability Sampling technique, which is a technique of giving equal opportunities to all members of the population selected to be the sample. The sample in this study was 50. The research method used in this research is descriptive qualitative method and the data analysis method used is multiple regression. Based on the research results, it can be concluded that competence has a significant effect on nurse performance as indicated by a significance value


Author(s):  
Merlin Lenniawati ◽  
Njo Anastasia

This study examines the effect of the use of cashless payment system and the protection of cashless payment users on financial inclusion in MSEs in Kediri. The sample used in this study amounted to 400 respondents. Data were collected using an online questionnaire via Google Form. The data analysis method used in this study is PLS. The analysis test results show that there is a significant effect of using the cashless payment system on financial inclusion in MSEs (Micro and Small Enterprises) Kediri.


Author(s):  
Agustinus Pandiangan ◽  
Abdul Kadir ◽  
Yurial Arief Lubis

This research is aimed to know the role of Public Order Agency in curbing illegal buildings especially for regulation, institution, and human resources in the implementation of that role. The problems on this research would discuss about: 1) The role of Public Order Agency in curbing illegal buildings in Bagan Sinembah, Rokan Hilir, Riau. 2) The factors which became an obstacle for Public Order Agency in curbing illegal buildings in Bagan Sinembah, Rokan Hilir, Riau. This research used qualitative method as a data analysis method in the office of Public Order Agency. The source of data on this research is the head of  Public Order Agency, the head of public order and a public comfort, the member of Public Order Agency, subdistrict office employee of Bagan Sinembah and the society affected by the enforcement. The data were collected based on doing an interview and documentation. The result of this research showed that the role of Public Order Agency in curbing illegal buildings in Bagan Sinembah, Rokan Hilir, Riau started from socialization, data collection, an appeal, until the control was done.


2018 ◽  
Vol 18 (2) ◽  
pp. 230
Author(s):  
Ratumas Hartha Delima

The purpose of this study was to determine how the influence of workload on work fatigue collection and marketing at PT. Adira Dinamika Multi Finance, Muara Bungo. The independent variable is the workload and the dependent variable is work fatigue. This type of research is a quantitative approach. The scale of measurement of variables in this study is using Likert scale. In this study the population is the collection and marketing employees at PT. Adira Dinamika Multi Finance, Muara Bungo which amounted to 32 people. Data analysis method in this research use simple linear regression. Based on the results of data processing, partial test results of workload variables on work fatigue have t-count> t-table of 9.706> 2.042, then the decision is Ho rejected and Ha accepted means that the workload variable has an effect on employee fatigue part collection and marketing at PT. Adira Dinamika Multi Finance, Muara Bungo. Thus the higher the workload given the company will increase employee fatigue. The result of determination test (R2) can be concluded that having the ability of work load variable to explain the variation of employee fatigue variable is 75,8%. This shows that the work fatigue of employees of a company can increase if the workload given by the company is high. For 24.2% can be explained by other factors outside of this study.


Author(s):  
Andrzej Pawlik

Urgency of the research. One of the most essential sources of supporting regional and local development is the banking system. Target setting. The study presented describes cooperative banking, represented by Bank Polskiej Spółdzielczości S.A. and Bank Spółdzielczy w Kielcach. The use of the statistical data analysis method allowed to demonstrate the strong position of cooperative banking in the market, fostering regional and local development. Actual scientific researches and issues analysis. The foundations for the modern cooperative banking sector were laid by cooperative financial organisations functioning more than 150 years ago [Pawlik, 2017, s. 152]. Its history is connected with difficulties faced in the period of partitions, work at the foundations after the end of World War I and Poland’s regaining its national independence. Uninvestigated parts of general matters defining. At present, cooperative banking functions as a result of the adoption by the Sejm of the Republic of Poland on 7 December 2000 of the act on the functioning of cooperative banks, their associations and associating banks, which ensured new legal conditions for the functioning of the sector2. The research objective. The article formulates the hypothesis that nowadays activities of cooperative banks will contribute to regional and local development. The statement of basic materials. One of the most essential sources of supporting regional and local development is the banking system. This system can guarantee the stabilisation of the local financial system. By supporting the development of regional and local entrepreneurship through loans, investment activities of the banks and financial and investment consulting, it will determine the identity of the region concerned. Conclusions. The use of the statistical data analysis method allowed to demonstrate the strong position of cooperative banking in the market, fostering regional and local development.


Export Citation Format

Share Document