Jurnal Terapan Ilmu Manajemen dan Bisnis最新文献

FINANCIAL RATIO ANALYSIS TO ASSESS THE FINANCIAL PERFORMANCE OF PT. ANGKASA PURA I (PERSERO) 财务比率分析评估angkasa pura I (persero)公司的财务绩效

Jurnal Terapan Ilmu Manajemen dan Bisnis Pub Date : 2023-05-30 DOI: 10.58303/jtimb.v6i1.3065

Verlyanna Excellentsia Supit, Hartiny Pop Koapaha

{"title":"FINANCIAL RATIO ANALYSIS TO ASSESS THE FINANCIAL PERFORMANCE OF PT. ANGKASA PURA I (PERSERO)","authors":"Verlyanna Excellentsia Supit, Hartiny Pop Koapaha","doi":"10.58303/jtimb.v6i1.3065","DOIUrl":"https://doi.org/10.58303/jtimb.v6i1.3065","url":null,"abstract":"Assessing the financial performance of a company is important because it can show and measure the extent to which a company's financial condition is through financial statement analysis. Financial statement analysis can be done using several analytical techniques, one of which is financial ratio analysis. This study aims to assess the financial performance of PT. Angkasa Pura I (Persero) using financial ratio analysis. The research method used is descriptive comparative with a quantitative approach. This study utilizes secondary data sources, namely, financial reports for 2018, 2019 and 2020 obtained from the official website of PT. Angkasa Pura I (Persero). The data were analyzed using financial ratio analysis and compared with previous years. The financial ratios used are liquidity ratios, solvency ratios, profitability ratios and activity ratios. The results of the study using the liquidity ratio measured using the current ratio and quick (acid-test) ratio indicate that there is poor liquidity performance from year to year. The solvency ratio as measured by the debt to equity and debt to asset ratios shows that the solvency performance is not good and is increasing every year. Profitability ratios measured using net profit margin, return on equity, return on assets and operating profit margins show that profitability performance is not good and is decreasing every year. The activity ratio shows that activity performance is decreasing as seen from total asset turnover and fixed asset turnover. The four groups of ratios show a declining financial performance from year to year. However, the four ratio groups in 2020 experienced a sharp decline due to COVID-19.","PeriodicalId":446465,"journal":{"name":"Jurnal Terapan Ilmu Manajemen dan Bisnis","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135478394","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}

引用次数: 0

INTELLECTUAL CAPITAL AND FIRM PERFORMANCE OF BANKING SECTOR IN INDONESIA 印尼银行业的智力资本与企业绩效

Jurnal Terapan Ilmu Manajemen dan Bisnis Pub Date : 2023-05-30 DOI: 10.58303/jtimb.v6i1.3038

Elfira Ira Kondoy, Fanny Soewignyo

{"title":"INTELLECTUAL CAPITAL AND FIRM PERFORMANCE OF BANKING SECTOR IN INDONESIA","authors":"Elfira Ira Kondoy, Fanny Soewignyo","doi":"10.58303/jtimb.v6i1.3038","DOIUrl":"https://doi.org/10.58303/jtimb.v6i1.3038","url":null,"abstract":"This study aims to evaluate the ability of intellectual capital to predict the performance of banking sector companies in 2018-2021 period using a purposive sampling method. Intellectual capital was measured using the Value-Added Intellectual Coefficient method which considers the elements of Human Capital Efficiency, Structural Capital Efficiency and Capital Employed Efficiency. The results of this study indicated that intellectual capital could predict company performance. The three elements of intellectual capital simultaneously influenced the performance of banking sector companies as measured by return on assets and 84% of the variation in company performance was determined by intellectual capital. Partially, Human Capital Efficiency and Capital Employed Efficiency had a significant positive effect on company performance which stated that the higher the Human Capital Efficiency and Capital Employed Efficiency the better the company performance, while Structural Capital Efficiency had a significant negative effect on company performance stating that the greater the investment in structural capital, the lower the company's performance. Furthermore, it was found that variations in Indonesian banking performance depended heavily on human resources (standardized beta = 0.729), followed by physical and financial assets (standardized beta = 0.207), and finally on structural capital (standardized beta = -0.098). The role of human resources was still very large in the Indonesian banking sector. This study had limitations; therefore, it is recommended for further research to add all non-bank financial sectors because a larger sample size is expected to provide better results. Furthermore, it is recommended that COVID-19 is added as a moderating variable.","PeriodicalId":446465,"journal":{"name":"Jurnal Terapan Ilmu Manajemen dan Bisnis","volume":"160 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116701441","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}

引用次数: 0

SOCIAL MEDIA EFFECTIVENESS AS A SOURCE OF INFORMATION FOR NOVICE INVESTORS (CASE STUDY ON TIKTOK AND INSTAGRAM INFLUENCERS IN 2021) 社交媒体有效性作为新手投资者的信息来源(以2021年tiktok和instagram网红为例)

Jurnal Terapan Ilmu Manajemen dan Bisnis Pub Date : 2023-05-30 DOI: 10.58303/jtimb.v6i1.3067

Anastasya Sabatini Mononege, Djorgy Filbert Wagiu, A. Lelengboto, Sharon Kumaratih Dewi Wardoyo

{"title":"SOCIAL MEDIA EFFECTIVENESS AS A SOURCE OF INFORMATION FOR NOVICE INVESTORS (CASE STUDY ON TIKTOK AND INSTAGRAM INFLUENCERS IN 2021)","authors":"Anastasya Sabatini Mononege, Djorgy Filbert Wagiu, A. Lelengboto, Sharon Kumaratih Dewi Wardoyo","doi":"10.58303/jtimb.v6i1.3067","DOIUrl":"https://doi.org/10.58303/jtimb.v6i1.3067","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui apakah informasi yang diberikan oleh para influencer di Media Sosial TikTok dan Instagram kredibel sehingga dapat digunakan oleh investor pemula dalam pengambilan keputusan. Metode yang digunakan dalam penelitian ini adalah metode paired sample t-test sebelum dan sesudah nilai saham perusahaan yang direkomendasikan oleh para influencer dengan cara menghitung abnormal return dari setiap saham perusahaan yang ada. Pada penelitian ini terdapat 2 informasi yang diberikan yakni buy dan sell. Terdapat total data 134 saham perusaahan terdiri dari data buy sebanyak 32 influencer dengan total data 71 saham perusahaan dan data sell terdapat 31 influencer dengan total data 63 saham perusahaan. Hasil penelitian menunjukan bahwa ada perbedaan abnormal return harga saham sebelum dan sesudah informasi diberikan oleh para influencer di Media Sosial TikTok dan Instagram. Namun semakin jauh jarak waktu dari hari diberikannya informasi maka selisih nilai abnormal return saham akan menjadi lebih kecil. \u0000Kata kunci: Abnormal Return, Influencer, Kredibilitas Informasi, dan Media Sosial. \u0000 ","PeriodicalId":446465,"journal":{"name":"Jurnal Terapan Ilmu Manajemen dan Bisnis","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122173671","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}

引用次数: 0

PENGARUH KEMUDAHAN, KUALITAS LAYANAN, FITUR PRODUK TERHADAP KEPUASAN PENGGUNAAN MOBILE BANKING LIVIN BY MANDIRI (STUDI KASUS PT BANK MANDIRI KCP SUMBAWA BESAR) 单手银行移动银行的有效影响、服务质量、产品特性对个体流动银行的满意度的影响(主要案例是PT . KCP sum携带银行)

Jurnal Terapan Ilmu Manajemen dan Bisnis Pub Date : 2023-05-30 DOI: 10.58303/jtimb.v6i1.3070

Nahrul Hayat, Sherwin Ary Busman

引用次数: 0

ANALYSIS THE IMPLEMENTATION OF CLOUD BASED ACCOUNTING SYSTEM AT CV ANEKA JAYA BITUNG 分析了基于云计算的会计系统在CV aneka jaya bitung的实施

Jurnal Terapan Ilmu Manajemen dan Bisnis Pub Date : 2023-05-30 DOI: 10.58303/jtimb.v6i1.3066

A. Karinda, Justicia Muntuan, M. Mambu

{"title":"ANALYSIS THE IMPLEMENTATION OF CLOUD BASED ACCOUNTING SYSTEM AT CV ANEKA JAYA BITUNG","authors":"A. Karinda, Justicia Muntuan, M. Mambu","doi":"10.58303/jtimb.v6i1.3066","DOIUrl":"https://doi.org/10.58303/jtimb.v6i1.3066","url":null,"abstract":"This study aims to analyze the implementation of a cloud based accounting system at CV Aneka Jaya Bitung, before using a cloud based accounting system, the transition process to a cloud based accounting system, and the benefits after implementing a cloud based accounting system in the purchasing and selling business processes. This study uses a qualitative method with the object of research is CV Aneka Jaya Bitung. The data in this study were obtained through interviews, observation and documentation. Interviews were conducted with 5 employees using cloud based accounting systems, in this case the Odoo application. The results of this study indicate that before the implementation of the cloud-based accounting system, problems occurred, including inaccurate recording and a more time-consuming process in both stock recording and transaction recording. In addition, the authors found obstacles during the transition process to a cloud based accounting system such as lack of employee knowledge, lack of employees who handle the transition process, system complexity, network connectivity, missing and piling data. After implementing the cloud based accounting system, the company will benefit from the aspects of performance, information and data, economics, control and security, efficiency, and service.","PeriodicalId":446465,"journal":{"name":"Jurnal Terapan Ilmu Manajemen dan Bisnis","volume":"132 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120912258","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}

引用次数: 0

ANALYSIS OF KLABAT UNIVERSITY QUALITY OF SERVICE ON STUDENT SATISFACTION IN PAYING SPP BILLS 克拉巴特大学服务质量对学生支付SPP账单满意度的影响分析

Jurnal Terapan Ilmu Manajemen dan Bisnis Pub Date : 2022-12-26 DOI: 10.58303/jtimb.v5i2.3027

Jeiner Maruru, Septiani Septiani, T. Soewignyo

引用次数: 0

PRICE EARNING RATIO, AVERAGE VOLUME AND STOCK BETA OF INDONESIA SE HEALTHCARE COMPANIES 印尼医疗保健公司的市盈率、平均成交量和股票贝塔系数

Jurnal Terapan Ilmu Manajemen dan Bisnis Pub Date : 2022-12-26 DOI: 10.58303/jtimb.v5i2.3030

Francis M. Hutabarat

引用次数: 0

PENGARUH MOTIVASI, DISIPLIN, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN 动机、纪律和工作环境对员工绩效的影响

Jurnal Terapan Ilmu Manajemen dan Bisnis Pub Date : 2022-12-26 DOI: 10.58303/jtimb.v5i2.2973

Jahroni Jahroni, Didit Darmawan

引用次数: 5

ROLE OF LEVEL OF INCOME AND EDUCATION ON DIGITAL DIVIDE: A LOOK AT JAKARTA WORK FORCE 收入和教育水平在数字鸿沟中的作用:对雅加达劳动力的观察

Jurnal Terapan Ilmu Manajemen dan Bisnis Pub Date : 2022-12-26 DOI: 10.58303/jtimb.v5i2.3019

Heddry Purba, Francis M. Hutabarat

{"title":"ROLE OF LEVEL OF INCOME AND EDUCATION ON DIGITAL DIVIDE: A LOOK AT JAKARTA WORK FORCE","authors":"Heddry Purba, Francis M. Hutabarat","doi":"10.58303/jtimb.v5i2.3019","DOIUrl":"https://doi.org/10.58303/jtimb.v5i2.3019","url":null,"abstract":"Communication technologies is important in supporting economic, human, and social growth. However, it common knowledge that communication technologies are differ between countries. And the digital difference inside nations can be as high as that between countries. ). The objectives of this study are to assess the Indonesia home digital divide for its Jakarta workforce and to examine the demographic features, specifically: education and level of income as factors influencing digital divide. The study is descriptive and survey questionnaire is employed. Indonesian workers in Jakarta and graduates of the Indonesia Adventist University in Bandung are the study's subjects. There are 239 sample of the study. Frequencies, correlation, significant test, and regression test were used in the analysis. The study found that, simultenously, there is a significant relationship between education and level of income on digital divide of Jakarta workforce. The study also indicates there is no significant relationship based on t-test between education and digital divide. On the other hand, level of income shows that it has significant result with t-test at 10% level of significant.","PeriodicalId":446465,"journal":{"name":"Jurnal Terapan Ilmu Manajemen dan Bisnis","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127126584","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}

引用次数: 0

PENGARUH PENGHINDARAN PAJAK DAN SOLVABILITAS TERHADAP HARGA SAHAM 避税和偿付能力对股票价格的影响

Jurnal Terapan Ilmu Manajemen dan Bisnis Pub Date : 2020-11-01 DOI: 10.58303/jtimb.v3i2.2448

Aprilliani Elisa Purnama Hutajulu, Maropen R. Simbolon

引用次数: 0