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Mutiara S. Simanjuntak; Aprima Anugerah Matondang; Juanto Simangunsong

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2023 Asosiasi Riset Ilmu Teknik Indonesia

Lightning has always been a dangerous threat to the equipment of electric power systems consisting of: power plants, substations, transmission lines and distribution lines. Generally, overhead high-voltage transmission lines are exposed to lightning strikes. Therefore, the degree of protection against lightning is determined based on the degree of insulation of the equipment. To prevent damage to equipment due to lightning strikes, arresters are used. In this study, three arrester models were used as comparisons, namely. IEEE arrester model. The system was simulated using Alternative Transients Program (ATP) software. The results showed that the lightning rod was declared successful in protecting the transmission system, where the three lightning rods had a Margin Protection (MP) of arresters that reached 28%. In the simulation, it is known that the IEEE arrester successfully cut off the lightning current in the transmission system so that the transient overvoltage recorded on the transformer does not exceed the Basic Insulation Level ((BIL) trafo.  

Mhd. Ridho Ermansyah Lubis; Tia Aryani Sitanggang; Devi Mayasari; Della Puspita; Nina Andriany Nasution

Proceeding. of The International Conference on Business and Economics 2023 Universitas 17 Agustus 1945 Semarang

This study aims to describe and analyze the financial performance of PT Bukit Asam Tbk Indonesia, which is reviewed using the analysis of liquidity, solvency, and profitability ratios. The analysis method used is the descriptive analysis method. The data used in this study is secondary data derived from the main website of PT Bukit Asam Tbk and focuses on the financial statements for the period 2018–2022. The results of the research analysis show that the company performance of PT Bukit Asam Tbk Indonesia in terms of liquidity, solvency, and profitability ratios is in the "very good" category by industry standards. However, there are only two aspects of measurement in the "less good" category of PT Bukit Asam Tbk Indonesia's financial performance in several years, namely in terms of debt-to-assets ratio and net profit margin. It can be seen that this company can increase the value of assets and capital to pay corporate debt and guarantee creditor interest payment.

Maisa, Dinda; Mentari, Mentari; Destriani, Nazwa Naila; Nabilla, Nabilla; Carmidah, Carmidah

Jurnal Maisyatuna 2023 STAI Denpasar Bali

UMKM play a crucial role in the national economy as primary contributors to economic activities. According to BPS data, approximately 1.5 million Indonesian MSMEs operate in the food sector. The aim of this research is to understand the determination of selling prices to optimize business profits, considering production costs, operational expenses, and other factors. The research employs a qualitative approach, utilizing primary data collected directly by the researcher. Analyzing all costs incurred in the production of "Ayam Geprek" at Lesehan Lala, the findings indicate that the establishment's pricing strategy does not maximize profits. Lesehan Lala sets its selling prices based on market rates without considering the overall production costs, operational expenses, and other relevant factors.

Wahida, Rahma; Rabby, Annisa Rahmani; Yulvyanti, Vera Andela; Aprilia, Ayu Vadia; Carmidah, Carmidah

Jurnal Maisyatuna 2023 STAI Denpasar Bali

Sharia financial institutions are institutions that provide a buying and selling system (murabahah) by trying to avoid the interest system, because bank interest is considered usury and Allah SWT forbids all transactions that contain elements of usury. The aim of this research is to find out how the margin is determined in murabahah financing. In this case the researcher used interview and observation methods. Determining the margin distribution at BMT El-Hidayah Khoiru Ummah is carried out using three methods, including: the sliding profit margin method, the average profit margin method and the flat profit margin method. After conducting research, it is known that murabahah financing on BMT is in accordance with PSAK 102 and the MUI Fatwa.

Idris Idris

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The purpose of this study was to determine the effect of the Current Ratio, Net Profit Margin, Debt to Equity Ratio and Total Asset Turnover on Company Value. This research uses a sample of automotive and component sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022 using the purposive sampling method. The data used are the financial statements of automotive and component sub-sector manufacturing companies listed on the Indonesia Stock Exchange for 2018-2022 and there are 12 companies that meet the criteria. The analysis method used in this study is multiple linear regression analysis using the Statistical Package for Social Science (SPSS) program version 25. The results of testing this hypothesis show that there is a significant influence between Debt to Equity Ratio and Total Asset Turnover on Company Value, while Current Ratio, Net Profit Margin has no effect on Company Value.

Berliana Ananda Kutaningtyas; Nurul Fitri Azzahra; Siska Nur Agustin; Ujang Suherman

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The profitability ratio is used as a benchmark in determining stock returns, because the profitability ratio is a ratio that measures how efficiently a company uses its assets and manages its operations. The higher the profit generated, the higher the stock return that investors will get. Included in this ratio are ROE (Return on Equity) and NPM (Net Profit Margin). The design of this research is a Literature Review or literature review. ROE is often referred to as profitability of own capital. This amount is obtained by dividing net profit after tax by total capital. A high ROE number shows the industry's ability to generate profits for shareholders. On the other hand, a high level of profitability will cause less external funds to be used. Companies with high profitability will have large internal funds. An increase in ROE increases the company's sales value, which has an impact on share prices. These two factors have a positive influence on stock returns, which means companies with high ROE and net profit margin tend to have higher stock returns. Therefore, investors can consider ROE and net profit margin as indicators of company performance that can influence stock returns when choosing investments.

Apriana Anggreini Bangun

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Du Pont System adalah analisis rasio yang digunakan untuk dapat mengetahui posisi laba dan penggunaan aset perusahaan dengan menggabungkan beberapa data dari neraca dan perhitungan laba rugi ke dalam dua ringkasan alat ukur kemampuan untuk menghasilkan profitabilitas yang terdiri dari ROI dan ROE. Penulisan ini bertujuan untuk mengetahui kinerja keuangan pada PT. Adhi Karya (Persero) Tbk. Dengan menggunakan metode Du Pont System dalam mengelola keuangannya pada periode 2017-2021. Data yang digunakan pada penelitian ini adalah data sekunder yang diperoleh dari website resmi www.adhi.co.id dan www.idx.co.id. Hasil penelitian ini menunjukkan bahwa kinerja keuangan PT. Adhi Karya (Persero) Tbk periode 2017-2021 tergolong kurang baik. Hal ini dikarenakan, dari lima variabel yang dianalisis dalam metode Du Pont System berupa Net Profit Margin (NPM), Total Assets Turnover (TATO), Return On Assets (ROA), Equity Multiplier (EM), Return On Equity (ROE) berada di bawah standar industri dan hanya EM nya saja yang meningkat, Meningkatnya nilai EM menandakan bahwa perusahaan banyak menggunakan dana eksternal atau utang untuk membiayai aktivitas perusahaan, yang disebabkan dengan adanya ketidakstabilan kinerja pada setiap tahunnya. Peningkatan ini terjadi karena adanya peningkatan total aktiva yang lebih besar dibandingkan dengan peningkatan total ekuitas. Sehingga perusahaan dapat mengelola hutang untuk memperbaiki keuntungan. Hal ini menunjukan bahwa perusahaan menggunakan sebagian besar hutang untuk menghasilkan keuntungan.

Lilis Yulita; Citra Nurmani Putri; Dia Oktaviani; Ari Almansyah; Carmidah Carmidah

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

The financial performance of government-owned conventional banks listed on the Indonesia Stock Exchange (BEI) has several levels of risk that can be used to assess. These risk levels include net interest margin (NIM), Loan to Deposit Ratio (LDR), Return On Assets (ROA), Non-Performing Loans (NPL), and Capital Adequacy Ratio (CAR). The aim of the research is to find out the level of risk faced by government-owned conventional banks in 2015-2022 using the risk levels of ROA, LDR, NPL, CAR and NIM. Quantitative descriptive research methodology was used in this research. By using financial reports for the 2015–2022 period, this research seeks to determine the degree of risk level of State-Owned Enterprise (BUMN) banks by using the NPL, ROA, NIM, CAR, LDR risk levels of state-owned banks. This research uses a case study methodology with secondary data collection. Time series and quantitative data analysis were included in this research. Purposive sampling is the method used in this research to determine the sample. The population and sample are all publicly traded banking companies which are State-Owned Enterprises registered on the IDX for the 2015-2022 period.

Silvia Anggrie Nst; Nursantri Yanti

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

Working capital products are one of the products offered and distributed by the State Savings Bank, Medan Sharia Branch Office, which is in great demand by customers because human needs are unlimited. This research uses qualitative research with the data used is secondary data, namely through literature study. The benefit of doing working capital financing at a bank is being able to finance the company's daily expenses or operations. With sufficient working capital, the company will operate economically and efficiently and not experience financial difficulties. The aspects of working capital financing at BTN Syariah are due to interest from customers and factors such as superior service, processing speed, competitive profit sharing ratio, as well as the availability of desired funds, margins, third party funds, and non-financing. performance financing which is an aspect of working capital financing at BTN Syariah KC Medan bank.  

Imelia Putri; Muhamad Nu’man Adinasa; Najmi Alif Wardana; Parhan Muhamad Abdillah

Jurnal Teknologi Pangan dan Ilmu Pertanian 2023 International Forum of Researchers and Lecturers

This study aims to determine: (1) Production costs of the H. Asep cabbage nursery in Callingan Village, Pasirwangi District, Garut Regency; (2) Profitability of the H. Asep cabbage plant nursery in Callingan Village, Pasirwangi District, Garut Regency; (3) The marketing channel for the H. Asep cabbage plant nursery in Callingan Village, Pasirwangi District, Garut Regency; (4) The amount of marketing margin for cabbage seedlings for each level of the institution. The method used is descriptive quantitative and data collection is done by data collection techniques with interviews and questionnaires as a guide. Respondents were determined by purposive sampling. The sample in this study is the owner of the business unit H. Asep Seeds. Data analysis methods used are cost analysis, profitability analysis, channel analysis and marketing efficiency. The results of this study are two patterns of marketing channels, namely (1) Producers ‒ final consumers, (2) Producers ‒ retailers ‒ final consumers. Based on the results of research on the business of H. Asep cabbage seedlings, the seeds can be said to be efficient with a price share of 73% to 81%.

Lidya Sari; Novia Hidayati Ramadhani; Reyka Luna Karalo; Wawan Joko Pranoto

SABER : Jurnal Teknik Informatika, Sains dan Ilmu Komunikasi 2023 STIKes Ibnu Sina Ajibarang

Chili is a popular vegetable in Indonesia, often used as a spice in various local dishes. The surge in demand before major celebrations, coupled with unpredictable weather, can impact chili production and lead to price fluctuations. Predicting prices becomes crucial to anticipate market changes and maintain economic stability in Indonesia. This study aims to predict the prices of curly red chili in Samarinda City in 2024 using the Linear Regression method. The data, sourced from the last three years (January 2021 to November 2023) via Lamin Etam's website, underwent processing with RapidMiner. Analysis using Root Mean Squared Error (RMSE) indicates an accuracy level of 240.487+/-, signifying a relatively large margin of error. These results underscore the importance of adding data attributes to enhance the accuracy of curly red chili price predictions in Samarinda City.  

Fitri Umuni’matin Nada; Rendra Erdkhadifa

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This research aims to determine the effect of Return on Assets, Return on Equity, Net Profit Margin, Debt to Equity on profit growth in manufacturing companies listed on the BEI in 2017-2021. This research method uses an associative quantitative approach. The sampling technique used was purposive sampling, resulting in 14 manufacturing companies listed on the IDX from 2017 to 2021 as the research sample. The data that has been collected is then tested using Eviews, using several tests which include, panel regression sample selection test, descriptive statistical test, partial test, multicollinearity test, panel regression goodness test, simultaneous test, classic assumption test which includes normality test & heteroscedasticity test. The results of this test determine that the variables Return on Assets, Return on Equity, Net Profit Margin, Debt to Equity have a positive & significant impact on profit growth in manufacturing agencies recorded on the IDX in 2017-2021

Elany Tri Yuliyanti; Ute Chairuz M. Nasution

Jurnal Manajemen Kreatif dan Inovasi 2023 International Forum of Researchers and Lecturers

This journal discusses the strategies applied to develop branding for Micro, Small, and Medium Enterprises (MSMEs) UD ALINDRA by updating the design of catalogs, label stickers, and Instagram content. The aim of this research is to enhance the effectiveness of promotion, marketing, and product sales for these MSMEs. The method employed involves interviews with the owners of MSME UD Alindra to gain in-depth knowledge about consumer perceptions and the current branding strategies, analyzing existing challenges, and planning for production, promotion, and design updates. Through a creative approach in designing product catalogs, eye-catching label stickers, and Instagram content that aligns with trends and consumer needs, it is expected that this research will significantly contribute to increasing product sales margins, optimizing MSME owners' understanding of strong and effective branding strategies, and reinforcing their awareness of the positive impact gained from product branding, including enhancing consumer appeal and the product image for MSMEs. The results of this study indicate that the implemented developments positively contribute to the promotion of products from MSME UD ALINDRA and offer valuable insights for MSME owners to improve and enhance their product branding strategies.

Erni Susanti; Wahyudi; Ika Nurhasanah

Jurnal Riset dan Publikasi Ilmu Ekonomi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Analysis of liquidity ratios shows that the company is in quite good condition in meeting its short-term obligations. With a current ratio in 2020 of 8.57 times, in 2021 of 7.41 times and in 2022 of 0.1 times. The quick ratio in 2020 was 8.57 times, in 2021 it was 7.41 times, and in 2022 it was 0.1. The cash ratio in 2020 was 822%, in 2021 it was 718%, and in 2020 it was 4%. Solvency ratio analysis shows that the company fulfills all its obligations in good condition. The Debt to Asset Ratio in 2020 was 12%, in 2021 it was 13%, and in 2022 it was 70%. Debit to Equity in 2020 is 13%, in 2021 is 15%, and in 2022 is 24%, Long Term Debt to Equity Ratio in 2020, 2021 and 2022 cannot be analyzed due to the unavailability of long-term liabilities. Profitability ratio analysis shows that the profit margin calculation results in 2020 are 11%, in 2021 they are 23%, and in 2022 they are 11%. Net Profit Margin in 2020 will be 8%, in 2021 it will be 10%, and in 2022 it will be 6%. Return on Investment in 2020 will be 15%, in 2021 it will be 29% and in 2022 it will be 31%. Return on Equity in 2020 was 17%, in 2021 it was 34%, and in 2022 it was 104%.

Zuni Kurnia Sari; Farhan Susiawan; Alisha Zahra Meiriani; Endang Kartini

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This research aims to evaluate the financial performance of the acquiring company using profitability indicators in the period before and after the acquistion process. The case study was conducted at PT Plaza Indonesia Realty, Tbk, during the period 2011-2017, involving in-depth analysis of the company's financial reports. The research method used includes collecting and analyzing financial data from the period before and after the acquisition. Profitability is evaluated by considering various financial ratios, including net profit, gross profit margin, and operating profit margin. This analysis aims to identify the significant impact of the acquisition process on the company's financial health. It is hoped that the research results will provide a better understanding of changes in a company's financial performance after undergoing an acquisition. These findings can provide a basis for company management in making strategic decisions, while also providing insight for stakeholders regarding the impact of acquisitions on company profitability. This research not only contributes to business and management practitioners, but also contributes to academic literature related to evaluating financial performance and corporate acquisition strategies. It is hoped that the conclusions of this research will provide valuable guidance in an ever-changing and competitive business context.

Amanda Salwa Desfana; Januar Arafi; Niken Rizqi Amborowati; Endang Kartini Panggiarti

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This research explains the implementation of business combination accounting at PT GoTo Gojek Tokopedia Tbk after implementing PSAK 22, describing its impact on the company's financial performance. Through analysis of ROA, ROE and profit margin, the results show performance fluctuations after the Gojek and Tokopedia merger. Despite an increase in profit margin in 2022, ROA and ROE have decreased, bringing attention to the challenges facing the company. This research encourages companies to evaluate strategies to improve operational efficiency and maintain investor confidence. Limitations of the study involve its focus on one company and a specific time period. Recommendations for future research include involving more companies, considering specific factors that influence performance, and exploring the psychological impact of investors. The research findings provide practical and academic insight into business combination accounting and its implications for company financial performance in the era of globalization and industrial transformation.      

Wahyu Indah Sari; Rusiadi

MARHALADO: Jurnal Pengabdian kepada Masyarakat 2023 PT. Arsil Reka Engineering

The abstract contains a brief description of the purpose of community service, the methods used, and the results of community service. The emphasis of abstract writing is mainly on the results of community service. Abstracts are written in Indonesian and English. Abstract typing is done single-spaced with margins that are narrower than the right and left margins of the main text (max. 200 wordThis service is carried out to form an understanding and utilization of fishermen's catches regarding the productivity of coastal women who can help meet the needs of daily life by not only expecting sales results from the catch of fishermen (their husbands/families) but are expected to be able to provide development and insight into coastal women that fishermen's catches can be used as product development that can increase their family's income. Then it is also hoped that these coastal women will be able to market their products according to their economic market targets so that the needs of fishing families can be fulfilled and the welfare of fishing families can be achieved. The plan for this service activity will be carried out for 1 day with the socialization of the productivity of coastal women, 1 day of product manufacturing training, making brands, packaging, and product distribution and 1 day of evaluation of the results by re-observing the economic development of coastal women in Pahlawan Village, Tanjung Tiram District, Batu Bara Regency.  

Hanifah Mahry; Yuniarti Ma’nawiyah; Andi Yulianto; Ari Kristiana; Azizah Indriyani

Journal of Management and Social Sciences (JIMAS) 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

A business actor to maintain its extension in order to enter and attract customers by creating good relationships with customers. Creating a good relationship is the goal of business actors to have loyal customers. The purpose of this study is to examine the effect of packaging quality, price perception and brand image on consumer loyalty of Oreo biscuits. This research includes quantitative research. The population of this study is visitors from May 2023 as many as 564 buyers. The sampling technique used in this study was the Slovin formula with a margin of error of 10% obtained by 85 respondents. The data analysis techniques used are instrument tests, classical assumption tests, multiple regression analysis, and hypothesis testing. The results of this study show that packaging quality has a positive and significant effect on consumer loyalty, price perception has a positive and significant effect on consumer loyalty, brand image has a positive and significant effect on consumer loyalty. Packaging quality, price perception, and brand image simultaneously have a positive and significant effect on consumer loyalty of Oreo products at the Sarimulya Limbangan store.

Mey Nur Aisyah; Citra Mega Suara; Ari Kristiana; Dumadi Dumadi; Nasiruddin Nasiruddin

Journal of Management and Social Sciences (JIMAS) 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

In the era of rapid development of digital technology, one of the marketing strategies that is increasingly being applied is through artists as advertising promotions for a product through television, including advertisements on Clear shampoo products. The main objective of this study was to evaluate the effect of celebrity endorser analysis, brand image, brand trust and television advertising on shampoo purchase decisions at Mapur stores in Brebes District. The correlation method with the quantitative approach method carried out is based on positivistic research data (concrete data), namely numerical values that will be measured by statistics as a calculation test tool, related to the problem studied to produce a conclusion. The population of this study was Clear shampoo customers at the Mapur store, Jagalempeni Village, Brebes Regency. The sample was obtained by the Slovin formula with a margin of error of 10% of the population of 413 people, then a sample of 80 respondents was obtained. The research instrument used was in the form of primary data from filling out questionnaires. The results of the t test in the study found that the brand trust variable did not have a significant influence on purchasing decisions, brand trust had an effect on purchasing decisions, television advertisements did not affect purchase decisions. Based on the F test, this value is obtained that brand trust has the most significant influence, followed by brand image, television advertising, and celebrity endorsers in order of significance of influence in a given analysis model. These results provide an idea of the relative contribution of each independent variable to the dependent variable simultaneously influencing the determination in purchasing decisions on Clear shampoo products.

Dewi Nurhasanah Nasution; Daulat Saragi; Yakobus Ndona

Jurnal Motivasi Pendidikan dan Bahasa 2023 International Forum of Researchers and Lecturers

Traditional games are games passed down from ancestors, but traditional games have been marginalized because in the modern era 4.0 the use of technology is very much used in everyday life. The technology that is often used is cellphones. The use of cellphones starts from teenagers, adults and even children who use cellphones like elementary school children. Mobile phones are usually used by children to play online games because children can play online games anywhere and anytime, which results in children not playing with their peers because they are already engrossed and focused on the online games on their mobile phones. This research aims to explore the character values ​​that can be instilled in elementary school students through game congklak or barn. This research uses a qualitative method with a literature review. The results of this research show that the traditional game congklak or lumbung can instill character values ​​in elementary school students such as the values ​​of honesty, discipline, hard work, creativity, curiosity, independence, communicativeness, responsibility and respect for achievement.