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Showing 196 articles found for "Profit"

The Advantage of Adopting Risk-Based Internal Auditing in Manufacturing Company

Fedelia, Jeslyn, Te, Jennifer, Anderson, Anderson
Abstract: The activities of a company will continue to change following the changes that occur in the internal environment and the community environment. It will pose a risk and can even be an opportunity for the company to increase… se its profitability. So from that, all companies including manufacturing companies implement Risk Based Audit (RBA). The purpose of this study is the author will describe what are the advantages of a manufacturing company implementing a risk-based internal audit. The research method used in this study is a qualitative method and secondary data. Risk-based audit is a way or method used in carrying out audit tasks by internal auditors to ensure that existing risks are properly and effectively controlled and managed by company management. In the results of this study, the authors will explain risk-based internal audit in general and the advantages of applying a risk-based audit approach to manufacturing companies.

The Influence Of Intellectual Capital On Stock Prices With Profitability (ROA) As Moderating Variable In Banking Sector Companies On The Stock Exchange For The Period 2016 To 2020

Kusumastuti, Ratih, Zamzami, Zamzami, Qurrota Ayun, Lentera
Abstract: This study was conducted to empirically examine the influence of intellectual capital and profitability on stock prices in banking sector companies in Indonesia. The independent variable of this research is intellectual… capital which is presented by VAICTM (Value Added Intellectual Coefficient) which was developed by Pulic (1998). Then the dependent variable is stock price, and profitability, which is presented by ROA, as a moderating variable. The sample of this study was selected using the purposive sampling method, and there were 24 (twenty-four) banking companies (listed on the BEI) that met the criteria so that the sample of this study amounted to 120 samples. The study was analyzed using multiple regression analysis. The results of this study found that overall, VACA, VAHU, and STVA had a significant positive effect on stock prices. But only VACA and VAHU variables were able to be moderated by ROA.

Analysis of Financial Performance in SOE Building Construction Sub-Sectors Listed on The Indonesia Stock Exchange for the 2017-2021 Period

Ode Muh. Agung Setiawan, La, Ali, Ahmad, Anwar, Anwar
Abstract: The purpose of this study is to determine the financial performance of SOEs in the building construction sub-sector listed on the Indonesia Stock Exchange for the 2017-2021 period. This type of research is descriptive research,… search, with the location of the research at the STIEM Bongaya Makassar Investment Gallery to obtain data on the company's financial statements and visit the www.idx.co.id page to get supporting data. The research was conducted using financial ratio analysis techniques. The object of this study is a state-owned enterprise engaged in the building construction sub-sector that has gone public. The data used comes from secondary sources in the form of company financial statements. In this study, liquidity, solvency, activity, profitability, and market value ratios were used as analytical tools. This study used four state-owned enterprises in the building construction sub-sector that conducted stock offerings on the Indonesia Stock Exchange between 2017-2021 as samples. The results of the study as a whole show that based on the calculations and analysis carried out on the overall ratio, PT. Pembangunan Perumahan (Persero) Tbk. and PT Wijaya Karya (Persero) Tbk. are companies with a better level of financial performance compared to state-owned enterprises in other building construction sub-sectors.

Effect of Working Capital and Leverage on Profitability (Study on Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange 2014 - 2018 Period)

Irdawati, Irdawati, Rakhman Laba, Abdul, Yunus Amar, Muhammad
Abstract: This study aims to testThe Effect of Working Capital and Leverage on Profitability (Study of Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange for the Period 2014 - 2018).… The population in this study were all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period. TtechniqueSampling in this study using purposive sampling. Based on the predetermined criteria, the researchers determined 14 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The data were processed using SPSS version 25. The results show that Days of Inventory Outstanding (DIO), Days of Sale Outstanding (DSO), Days of Payable Outstanding (DPO) and DER have a simultaneous effect. On Profitability, shows that DIO, DSO, DPO and DER together are able to increase profitability, DIO has an effect on profitability, DSO has a negative effect on profitability. DPO has no effect on profitability.

Strategi Pengembangan UMKM Rengginang Dengan Komposisi Yang Berbeda DiKecamatan Mangaran Kabupaten Situbondo

Siti Alfiyah
Abstract: Perkembangan UMKM di daerah Situbondo dengan memanfaatkan bahan makanan laut dengan produk makanan ringan sangat banyak dijumpai salah satunya rengginang, makanan kerupuk tebal berbahan dasar beras ketan yang dibentuk menjadi… njadi bulat dengan komposisi yang membedakan dan menjadi ciri  khas sehingga produk bisa laris dipasaran salah satunya dengan cara membuat rengginang farian rasa Tersedia berbagai macam agar pelanggan tidak bosan membeli makanan yang banyak dijual contohnya rengginang rasa ikan tenggiri, rengginang rasa cumi, rengginang dengan rasa rumput laut. Rengginang terasi, rengginang udang, rengginang bawang, rengginang rasa mix. Selain produksi makanan yang sudah memiliki ciri khas tersendiri, tentunya dalam penjualan ada promosi untuk mencapai target penjualan dan mendapatkan profit. Metode penelitian ini menggunakan kualitatif dengan pendekatan deskriptif. Pembahaan bersifat teoritis dan empiris disertai analisi sesuai dengan kondisi yang ada. Teknik pengumpulan data menggunaakan tringulasi data yaitu observasi dan wawancara

Perancangan CRM Penjualan Sparepart Motor Di Imam Motor Desa Bangun Sari

Guntur Maha Putra, Saragih, M. Subhan, Sudarmin, Sudarmin, Dewi Anggraeni
Abstract: Penelitian ini bertujuan untuk merancang dan membuat aplikasi penjualan berbasis Customer Relationship Management (CRM) untuk meningkatkan pertumbuhan profitabilitas jangka panjang pada Imam Motor. Permasalahan yang terjadi… adi pada Imam Motor masih melakukan sistem pemasaran secara manual dengan market yang terbatas pada daerah sekitar serta  belum adanya sistem Customer Relationship Management (CRM) yang berguna untuk mencari pelanggan baru dan mempertahankan pelanggan lama dengan berbasis web. Hasil dari penelitian yang dilakukan pada Imam Motor adalah penerapan aplikasi Customer Relationship Management (CRM) penjualan sparepart motor sehingga dapat mengelola penjualan dan mendapatkan database pelanggan yang lebih banyak yang dapat melakukan pemesanan secara online.