{"title":"PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PT. SEMEN TONASA (Persero) DI KABUPATEN PANGKEP","authors":"Muhamad Ali Wairooy","doi":"10.26618/JEB.V15I2.2185","DOIUrl":"https://doi.org/10.26618/JEB.V15I2.2185","url":null,"abstract":"This study aims to test and analyze the effect of financial performance on profit growth at PT. Semen Tonasa (Persero) in Pangkep Regency. Data collection using secondary data using samples in this study is a saturated sample (census). The population in this study is the number of years of financial performance (ROA) and the number of years of profit growth at PT. Semen Tonasa (Persero) in Pangkep Regency, which is 36 months from 2015 - 2017, while the sample taken is the number of observations for 36 months (January 2015-December 2017). The data obtained were analyzed using simple linear regression analysis, t test and test coefficient of determination (R²) which processing was carried out with SPSS version 23. The results showed that the proposed hypothesis was accepted because it showed positive and significant hypothesis test results. This means that financial performance has a positive and significant effect on earnings growth.","PeriodicalId":250522,"journal":{"name":"Jurnal Ekonomi Balance","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124977123","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALISIS PENILAIAN BARANG JAMINAN DALAM PEMBERIAN KREDIT MODAL KERJA PADA PT. BANK PERKREDITAN RAKYAT SULAWESI MANDIRI","authors":"Abdul Rahim Hafa","doi":"10.26618/JEB.V15I2.2182","DOIUrl":"https://doi.org/10.26618/JEB.V15I2.2182","url":null,"abstract":"The purpose of this study is to analyze the valuation of collateral in working capital loans at PT. Mandiri Rural Credit Bank. The analysis of the data used in this discussion is descriptive qualitative and quantitative analysis, which is an analysis that describes or describes the assessment of collateral for the granting of working capital loans at PT. Sulawesi Mandiri Rural Credit Bank and use analysis of market value and liquidation value to find out what valuation is used by PT. Sulawesi Rural Credit Bank Mandiri in assessing debtor guarantees. Based on the results of the research and discussion in the previous chapter, the authors can conclude that the assessment of collateral for the provision of working capital loans at PT. The Mandiri Sulawesi Rural Credit Bank is in accordance with the current system, namely the value of liquidation. which is where the value of liquidation is the most objective and safe value used by the bank.","PeriodicalId":250522,"journal":{"name":"Jurnal Ekonomi Balance","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132073863","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH PERPUTARAN MODAL KERJA DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (PADA PERUSAHAAN MANUFAKTUR SEKTOR TEKSTIL DAN GARMEN DI BURSA EFEK INDONESIA)","authors":"Muhamad Ali Wairooy","doi":"10.26618/JEB.V15I2.2184","DOIUrl":"https://doi.org/10.26618/JEB.V15I2.2184","url":null,"abstract":"This study aims to examine and analyze the effect of working capital turnover and limited profitability turnover on textile and garment sector manufacturing companies listed on the Indonesia Stock Exchange. Data collection uses secondary data using saturated sample techniques (census). The population is all textile and garment sector manufacturing companies listed on the Indonesia Stock Exchange during the 2012-2015 period of 12 companies, while the sample taken for the number of observations in this study for 3 years, the number of observations of this study was 12 x 3 years = 36 samples . The data obtained were analyzed using multiple linear regression analysis, F test, t test and test coefficient of determination (R²) which was carried out using the SPSS version 20. The results showed that the proposed hypothesis was accepted because it showed positive and significant hypothesis test results. This means that working capital turnover has a positive and significant effect on profitability, Inventory turnover has a positive and significant effect on profitability, and working capital turnover and inventory turnover simultaneouslypositive and significant effect on profitability.","PeriodicalId":250522,"journal":{"name":"Jurnal Ekonomi Balance","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133999803","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH LEVERAGE FINANCIAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA)","authors":"A. Wahab","doi":"10.26618/JEB.V15I2.2216","DOIUrl":"https://doi.org/10.26618/JEB.V15I2.2216","url":null,"abstract":"This study aims to examine and analyze the effect of partially or simultaneously financial leverage and dividend policy on firm value in manufacturing companies on the Indonesian stock exchange. Data collection uses secondary data using purposive sampling technique. The population in this study is the automotive sub-sector manufacturing companies and components listed on the Indonesia stock exchange during the 2014-2016 period of 15 companies, while the samples taken were the number of observations for 3 years (2014-2016) with the number of companies observing 12 obtained were analyzed using multiple linear regression analysis. The results show that all hypotheses have a significant effect based on the t test and F test. This means that both partially and simultaneously financial leverage and dividend policy have a significant effect on firm value in manufacturing companies on the Indonesian stock exchange.","PeriodicalId":250522,"journal":{"name":"Jurnal Ekonomi Balance","volume":"30 9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131251477","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH KUALITAS PRODUK TERHADAP LOYALITAS PELANGGAN SUKU CADANG TOYOTA PADA PT. HADJI KALLA CABANG SOPPENG","authors":"M. Amir","doi":"10.26618/JEB.V15I2.2187","DOIUrl":"https://doi.org/10.26618/JEB.V15I2.2187","url":null,"abstract":"Muhammad Amir, 2018. Effect of Product Quality on Customer Loyalty Toyota Parts at PT. Hadji Kalla Branch Soppeng, guided by Kapriani and Yamin Sucipto. This study aims to determine the effect of product quality on customer loyalty in purchasing genuine Toyota parts at PT. Hadji Kalla Soppeng Branch. This study used 53 samples. The analytical method used in this study is deskritif analysis and statistical analysis through simple regression, determination, correlation, and t test. The results of research at PT. Hadji Kalla Toyota Soppeng Branch. Based on the results of the equation Y = 2.63 + 0.96X, correlation analysis (r) = 0.76, correlation coefficient (r2) = 0.58 and hopetesis testing t-count = 8.350 t-table = 1.67528. That there is a significant influence between product quality on customer loyalty at PT. Toyota Hadji Kalla Soppeng Branch.","PeriodicalId":250522,"journal":{"name":"Jurnal Ekonomi Balance","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127579853","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH PENGUMUMAN MERGER TERHADAP ABNORMAL RETURN DAN AKTIVITAS VOLUME PERDAGANGAN SAHAM (STUDI PADA PERUSAHAAN PERBANKAN DI BANK INDONESIA)","authors":"Mohamad Ali Wairooy","doi":"10.26618/JEB.V15I2.2189","DOIUrl":"https://doi.org/10.26618/JEB.V15I2.2189","url":null,"abstract":"Tujuanpenelitianiniselainuntukmengetahui reaksi harga dan aktivitas volume perdagangan(tradingvolumeactivity)saham diBursaEfekJakartaterhadapperistiwa pengumuman merger, jugauntuk mengetahuiapakahterdapatperbedaanrata-rata abnormalreturn (averageabnormalreturn) dan aktivitas volume perdagangan saham antarasebelumdansetelahperistiwapengumumanmerger.Sampelsaham yangdipilih dalampenelitianiniadalahsaham-sahamyangtermasukdalam sektorperbankandan IndeksLQ-45denganpertimbanganbahwasaham-saham tersebutmerupakansaham- saham yangdapatmewakilipopulasisektorperbankan dilihat dari sudut pandang jumlah sahamyang diperdagangkan dan nilai kapitalisasi pasarnya. Untukmengujikandunganinformasi(informationcontent) dari peristiwa tersebut, digunakan metode eventstudy. Hasil pengujian tersebut menunjukkan bahwa Bursa Efek Jakartatidakbereaksiterhadapperistiwapengumumanmerger.Haliniterlihatdari tidakadanyahasilpengujianyangmemberikantingkatsignifikansiminimalsebesar yang ditetapkan yaitu 95%. Perbedaanrata-rataabnormalreturn padasaatterjadinyapengumumandansekitar pengumumanternyatajugatidakterbukti secara signifikan. Sementara itu, perbedaan rata-rata aktivitas volume perdagangan pada saat terjadinya pengumuman dan sekitar pengumuman justru menunjukkan hal yang sebaliknya, yakni terbukti secara signifikan pada tingkat keyakinan 99%.","PeriodicalId":250522,"journal":{"name":"Jurnal Ekonomi Balance","volume":"853 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132250571","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"STRATEGI PEMASARAN SEPEDA MOTOR SUZUKI MELALUI PROMOSI PENJUALAN PADA PT SINAR GALESONG MANDIRI CABANG URIP SUMOHARJO MAKASSAR","authors":"Shofiana Syam, Siswati Rachman","doi":"10.26618/JEB.V15I2.2192","DOIUrl":"https://doi.org/10.26618/JEB.V15I2.2192","url":null,"abstract":"This research aims to know the Suzuki Motorcycle Strategies and Constraints in Conductiong Sales Promotion at PT Sinar Galesong Mandiri Branch Urip Sumoharjo Makassar. The method used was descriptive qualitative which the author described the results of the observation and analyzed the data obtained in the field. Research the result of the research was conducted from April 15 to May 14, 2019. The result showed that there were four strategies used in PT Sinar Galesong Mandiri Branch Urip Sumoharjo Makassar, they are, Advertising, Personal Sales, Sales Promotion and Publicity. Those strategies had been going well, although there were still some obstacles, such as The Lack of consumer interest in Suzuki Motorcycles, The Lack of communication with consumer, The High level of competition, Uncertainty from consumers, The Lack of variation in product units, Installment deductions which only two times compared to other competitors. Thus, the strategy needs to be maintained and improved so that there will be no more obstacles that will occur during the promotion.","PeriodicalId":250522,"journal":{"name":"Jurnal Ekonomi Balance","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127470167","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"MEKANISME PENAGIHAN DAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN (PBB) PADA BADAN PENDAPATAN DAERAH KOTA MAKASSAR","authors":"Lina Mariana","doi":"10.26618/JEB.V15I2.2183","DOIUrl":"https://doi.org/10.26618/JEB.V15I2.2183","url":null,"abstract":"This research paper aims to determine the mechanism of billing and payment of land and building taxes at Badan Pendapatan Daerah, considering that the earth tax and buildings have been transferred to local taxes and newly operated in early 2015. This research used the qualitative descriptive method that is the type of research used by the research to describe the results of observation data obtained. The results showed that the mechanism of billing and payment of land and building tax begins with the issuance of Tax Return Notification (SPPT). The taxpayer may obtain the Notice of Withholding Tax to the service of the integrated unit or tax collector of the land and building and then pay the tax payable. Payment can be made through POS office, or via online through Automated Teller Machine (ATM) or Bank which has been appointed by City Revenue Board of Makassar.","PeriodicalId":250522,"journal":{"name":"Jurnal Ekonomi Balance","volume":"19 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120970467","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}