Analisis Rasio Solvabilitas Untuk Mengukur Kinerja Keuangan Pada Perusahaan PT Kimia Farma(Persero) Tbk Periode 2018 – 2020
(Putri Nurmaya Dewi)
DOI : 10.58192/ebismen.v1i3.95
- Volume: 1,
Issue: 3,
Sitasi : 0 22-Sep-2022
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| Last.22-Jul-2025
Abstrak:
Penelitian ini bertujuan mengetahui hasil analisis rasio solvabilitas menggunakan Total DAR, DER, LTDtER, TIER, dan FCC kinerja keuangan perusahaan PT. Kimia Farma Tbk periode 2018 – 2020. Jenis penelitian adalah deskriptif kuantitatif untuk mengetahui nilai variabel mandiri satu atau lebih tanpa perbandingan variabel mandiri. Penelitian menggunakan sumber data sekunder laporan keuangan PT. Kimia Farma (persero) Tbk periode 2018 – 2020. Penelitian dengan menganalisa rasio solvabilitas kemudian dideskripsikan secara kuantitatif dengan standar kriteria yang telah dipilih peneliti berdasarkan ketentuan para ahli. Sesuai dengan standar kriteria industri yang ditetapkan hasil penelitian ini menunjukkan bahwa (1) Debt To Aset Ratio (DAR) 61,8% dan Debt To Equity Ratio (DER) mengalami kenaikan liabilitas jangka pendek dan jangka panjang sehingga keduanya dalam kondisi cukup/insolvable (3) Long Term Debt To Equity Ratio (LTDtER) memperoleh hasil 56,2 kali berarti dalam kondisi cukup/insolvable (4) Time Interest Earned Ratio (TIER) diperolehan hasil perputaran 12,46 kali sehingga dalam kondisi baik.(5) Fixed Charge Coverage (FCC) diperoleh hasil 0,53 kali sehingga dalam kondisi cukup.
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PENGARUH KOMPETENSI, TEAMWORK, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DI KOPERASI MEKAR PT. GUDANG GARAM Tbk, KEDIRI
(Khoifatul Badriyah, Erwin Syahputra, Anita Sumelvia Dewi)
DOI : 10.51903/jurnalmahasiswa.v4i3.389
- Volume: 4,
Issue: 3,
Sitasi : 0 07-Sep-2022
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| Last.23-Jul-2025
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Penelitian ini bertujuan untuk mengetahui pengaruh Kompetensi, Teamwork dan Lingkungan Kerja terhadap Kinerja Karyawan di Koperasi Mekar PT. Gudang Garam Tbk, Kediri. Teknik pengambilan sampel menggunakan non probability sampling dengan menggunakan metode sampling purposive sebanyak 60 responden. Teknik analisis yang digunakan yaitu Uji Instrumen, Uji Asumsi Klasik, Uji Regresi Linier Berganda, Uji t, Uji F, dan Uji Koefisien Determinasi (R2) . Berdasarkan hasil penelitian menujukkan bahwa hasil Uji t variabel Kompetensi (X1) berpengaruh signifikan secara parsial terhadap Kinerja Karyawan (Y), variabel Teamwork (X2) berpengaruh signifikan secara parsial terhadap Kinerja Karyawan (Y) dan variabel Lingkungan Kerja (X3) berpengaruh signifikan secara parsial terhadap Kinerja Karyawan (Y). Sedangkan hasil Uji F menunjukkan bahwa variabel Kompetensi (X1), Teamwork (X2) dan Lingkungan Kerja (X3) berpengaruh signifikan secara simultan terhadap Kinerja Karyawan di Koperasi Mekar PT. Gudang Garam Tbk, Kediri.
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PENGARUH KOMPENSASI FINANSIAL DAN DISIPLIN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN DI PT INTISUMBER HASIL SEMPURNA (IHS) KEDIRI
(Lulut Widhayani, Erwin Syahputra, Anita Sumelvia Dewi)
DOI : 10.51903/jurnalmahasiswa.v4i3.388
- Volume: 4,
Issue: 3,
Sitasi : 0 07-Sep-2022
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| Last.23-Jul-2025
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Penelitian ini bertujuan untuk mengetahui pengaruh Kompensasi Finansial dan Disiplin Kerja terhadap Produktivitas Kerja Karyawan di PT Intisumber Hasil Sempurna (IHS) Kediri. Teknik pengambilan sampel menggunakan non probability sampling dengan menggunakan metode purposive sampling sebanyak 40 responden. Teknik analisis yang digunakan yaitu Uji Instrumen, Uji Asumsi Klasik, Uji Regresi Linier Berganda, Uji t, Uji F, dan Uji Koefisien Determinasi (R2). Berdasarkan hasil penelitian menujukkan bahwa hasil Uji t variabel Kompensasi Finansial (X1) berpengaruh signifikan secara parsial terhadap Produktivitas Kerja (Y), dan variabel Disiplin Kerja (X2) berpengaruh signifikan secara parsial terhadap Produktivitas Kerja (Y). Sedangkan hasil Uji F menunjukkan bahwa variabel Kompensasi Finansial (X1) dan Disiplin Kerja (X2) berpengaruh signifikan secara simultan terhadap Produktivitas Kerja Karyawan di PT Intisumber Hasil Sempurna (IHS) Kediri.
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PENGARUH CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI
(Dewi Kusuma Wardani, Agnesia Jeni Dodok)
DOI : 10.58192/ebismen.v1i3.51
- Volume: 1,
Issue: 3,
Sitasi : 0 06-Sep-2022
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| Last.07-Jul-2025
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This study aims to find empirical evidence about the effect of corporate governance on tax aggressiviness with the disclosure of corporate social responsibility as a moderating variable seen from the financial statements listed on the IDX. The sampel data is 193 annual financial reports in 2016-2020. The analysis was carried out using multiple linear regression analysis and Moderated Regression Analysis (MRA) with the SPSS version 21 program. Based on the results of data analysis and discussion conducted, it can be concluded that corporate governance has a positive effect on tax aggressiviness. Corporate social responsibility can weaken the negative influence of corporate governance on tax aggressiveness.
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PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, LINGKUNGAN KERJA FISIK, DAN DISIPLIN KERJA TERHADAP KEPUASAN KERJA KARYAWAN DI Q-BAR COFFEE LAMONGAN
(Addib Lazwar Irhami, Dewi Andriani)
DOI : 10.55606/jimak.v1i3.549
- Volume: 1,
Issue: 3,
Sitasi : 0 06-Sep-2022
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| Last.19-Aug-2025
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Penelitian ini menghasilkan bahwa terdapat pengaruh positif dan signifikan variabel gaya kepemimpinan transformasional, lingkungan kerja fisik, dan disiplin kerja terhadap variabel kepuasan kerja karyawan pada Q-Bar Coffee. Penelitian ini diharapkan bisa menjadi sebuah tolak ukur bagi organisasi agar dapat melakukan pengelolaan dengan gaya kepemimpinan transformasional, lingkungan kerja fisik, dan disiplin kerja yang lebih baik supaya dapat memberikan rasa kepuasan kerja yang tinggi dan lebih besar kepada karyawan sehingga kinerja para karyawan menjadi lebih bersemangat dan meningkat sehingga menjadi hal yang positif dalam upaya mewujudkan tujuan organisasi. Metode penelitian ini menggunakan metode kuantitatif, pengumpulan data dilakukan dengan menggunakan kuisioner. Sampel yang digunakan dalam penelitian ini sebanyak 60 responden pada pegawai Q-Bar Coffee Lamongan. Analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan program SPSS 22. Data primer ini diperoleh melalui kuisioner yang pengukurannya menggunakan skala interval yang diuji validitas dan reliabilitas data dinyatakan valid dan reliabel. Hasil penelitian ini secara parsial membuktikan bahwa gaya kepemimpinan transformasional berpengaruh terhadap kepuasan kerja karyawan, lingkungan kerja fisik berpengaruh terhadapa kepuasan kerja karyawan, dan disiplin kerja berpengaruh terhadap kepuasan kerja karyawan
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Pemberdayaan UMKM Melalui Media Digitalisasi Bisnis Modern dalam Peningkatan Kinerja UMKM di Desa SIDOREJO
(Vicky Indarto Setyono, M. Yogi Saputra, Isna Ayu Safitri Kusuma Dewi)
DOI : 10.58192/karunia.v1i3.685
- Volume: 1,
Issue: 3,
Sitasi : 0 01-Sep-2022
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| Last.07-Jul-2025
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Today's technology continues to grow and the benefits of using the internet are felt for the users. Some people feel dependent on the internet, including the activities of Micro, Small and Medium Enterprises (MSMEs) in utilizing information technology to run their business, especially in the era of the ASEAN Economic Community (AEC). The purpose of this study is to generally describe the impact of digital marketing on sales volume for MSMEs in Sidorejo village. This research is of a qualitative type, using a triangulation model, which combines structured interview methods, in-depth interviews and observations of MSME actors who are actively registered at the Office of Market Community Empowerment – Cooperatives and City Small and Medium Enterprises. From the research results it is known that digital marketing makes it easier for MSME actors to provide information and interact directly with consumers, expand market share, increase awareness and increase sales for MSME players in Sidorejo village. This program emphasizes the importance of understanding digitization from an early age for Micro, Small and Medium Enterprises (MSMEs) to market products in today's modern business style, and is expected to increase the value branding of these products or increase sales turnover.
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Analisis Perbandingan Rasio Profitabilitas dan Non Performing Loan (NPL) pada Kinerja Keuangan Bank Umum Konvensional dan Bank Umum Syariah
(Ahsanul Hilal, Abadi Sanosra, Ira Puspitadewi S)
DOI : 10.55606/optimal.v2i3.428
- Volume: 2,
Issue: 3,
Sitasi : 0 01-Sep-2022
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| Last.19-Aug-2025
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This study aims to analyze the comparison of financial performance between conventional commercial banks and sharia commercial banks in Indonesia. This research is a type of descriptive research with a quantitative approach. The population taken in this study are commercial banks registered with the Otoritas Jasa Keuangan (OJK). Sampling in this study was conducted using purposive sampling technique so that a sample of 11 conventional commercial banks and 9 sharia commercial banks was obtained. The data used is secondary data obtained from the published annual reports of each commercial bank registered with the Otoritas Jasa Keuangan (OJK) during the 2016-2020 period. The data in this study consists of financial ratios Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin/Net Operating Margin (NIM/NOM), Operating Costs to Operating Income (BOPO), and Non-Performing Loans/Non-Performing Financing (NPL/NPF). In this study, data analysis was carried out using descriptive statistical analysis and the two-sample independent test of non-parametric statistics, namely the Mann Whitney test. After analyzing the data, the results show that there are differences in the financial performance of conventional commercial banks and sharia commercial banks as measured by the ratio of ROA, ROE, NIM/NOM, BOPO and NPL/NPF. In general, the financial performance of conventional commercial banks is better than that of Islamic commercial banks.
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Pengaruh Teamwork dan Fasilitas Kerja Terhadap Kepuasan Kerja Pegawai di UPTD Puskesmas Pesantren II Kota Kediri
(Hanny Susiana Dewi, Erwin Syahputra, Anita Sumelvia Dewi)
DOI : 10.55606/jurnalrisetilmuakuntansi.v1i3.38
- Volume: 1,
Issue: 3,
Sitasi : 0 01-Sep-2022
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| Last.19-Aug-2025
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This study aims to explain the significant influence between Teamwork and Work Facilities on Employee Job Satisfaction at UPTD Public Health Center Pesantren II Kediri City. The sample in this study was 40 respondents with a sampling method using purposive sampling in which the determination of the number of samples was based on certain criteria, namely civil servants. The data analysis technique used in this research is instrument test of validity and reliability, multiple linear regression test, classical assumption test and partial hypothesis test tested by t test while the simultaneous hypothesis is tested by F test. The results of the study show that Teamwork partially has a significant effect. on Employee Job Satisfaction and Work Facilities partially have a significant effect on Employee Job Satisfaction at UPTD Public Health Center Pesantren II Kediri City. Teamwork and work facilities simultaneously have a significant effect on employee job satisfaction at the UPTD Public Health Center Pesantren II Kediri City. In addition, the coefficient of determination (R2) of 0.503 or 50.3% is also obtained. This indicates that the Job Satisfaction of the UPTD Public Health Center of Pesantren II Kediri City is influenced by the Teamwork and Work Facilities variables by 50.3%. While the rest is influenced by other independent variables that are not included in this research model, which is 49.7%.
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Pengaruh Lingkungan Kerja Fisik Dan Komunikasi Terhadap Kinerja Pegawai Di UPTD Puskesmas Pesantren I Kediri
(Iis Rahayu, Erwin Syahputra, Anita Sumelvia Dewi)
DOI : 10.55606/jurnalrisetilmuakuntansi.v1i3.37
- Volume: 1,
Issue: 3,
Sitasi : 0 01-Sep-2022
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| Last.19-Aug-2025
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This study aim to explain the significant influence between physical work environment and communication on employee performance at UPTD Puskesmas Pesantren I Kediri. The sampel in this study was 36 respondents with a sampling method using purposive sampling technique in which the determination of the number of samples with ertain considerations, namely the criteria of civil servants. The data analysis technique used in this research is instrument validity test, instrument reliabiity test, multiple linear regression test, classical assumption test and partial hypothesis testing which is tested by t test while the simultaneous hypothesis is tested by F test. The result of the study show that the physical work environment partially has a significant influence on the performance of employees at the UPTD Puskesmas Pesantren I Kediri. Communication partially has a significant effect on the performance of employees at the UPTD Puskesmas Pesantren I Kediri. The physical work environment and communication simultaneously have a significant influence on employee performance at the UPTD Puskesmas Pesantren I Kediri. In addition, the coefficient of determination (R2) is 0.397 or 39.7%. This indicates that the performance of the employees of UPTD Puskesmas Pesantren I Kediri is influenced by the physical work environment and communication variables by 39.7%. While the remaining 60.3% came from other variables obtained from previous studies suh as motivation and discipline which were not included in this study.
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PENGARUH KEPUASAN KERJA DENGAN MOTIVASI TERHADAP KINERJA ANGGOTA POLSEK TEGOWANU, KAB GROBOGAN
(Siti Kholifah, Maya Utami Dewi)
DOI : 10.51903/jurnalmahasiswa.v4i2.372
- Volume: 4,
Issue: 2,
Sitasi : 0 31-Aug-2022
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In an effort to realize the Polsek's mission, the author would like to pay attention to one of the visions of the Polsek mentioned above, namely "Managing Polsek human resources professionally in achieving Polsek goals, namely the realization of domestic security so that it can encourage increased enthusiasm for work in order to achieve community welfare". Quality human resources are crucial for Polsek in realizing its mission. It is undeniable that Polsek HR still needs a lot of improvement, among others, in serving the community according to the main duties and functions of Polsek members. After the Polsek made up its mind to continue to improve itself, along the way, there were still disciplinary actions and violations of the law by unscrupulous members of the Polsek. Many of the violations committed by members of the Tegowanu Police, Grobogan Regency, included leaving their duties without notice, being involved in criminal acts such as drug abuse which resulted in delays in promotion to PTDH (Disrespectful Dismissal). This is the current internal task of the Polsek, considering that this problem is not easy to be eliminated by the leaders of the Polsek.
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