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PENGARUH ARUS KAS OPERASI TERHADAP PENINGKATAN KEMAMPULABAAN DAN PERTUMBUHAN PERUSAHAAN STUDI KASUS PADA PT. HOLCIM INDONESIA, TBK. Munawar, Aang; Marpaung, Bintang Sahala
Jurnal Ilmiah Manajemen Kesatuan Vol 1 No 3 (2013): JIMKES Edisi Desember 2013
Publisher : Insitut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.143 KB) | DOI: 10.37641/jimkes.v1i3.269

Abstract

Operational cash flow is cash from operational activities of a company. By operational cash flow, the company can decide the fund available for the operational activities. The operational cash flow will be paid attention by the company management because it?s beneficial for decision making. Operational cash flow which increases can be expected to increase profitability due to the operational cash flow of the company will be able to decide how to utilize the fund available for the operational activities, but it must be accompanied by efficiency in the matter of operational expenses and the main cost of selling. By the increase of operational cash flow, it can be expected to raise the companies growth in selling due to the increase of operational cash flow of the company, it can rise production capacity which will be able to rise selling. In this study the author used a formula for operational cash flow (X) is operational cash flow on selling, a formula for profitability is profit margin, while for the company?s growth is salest ? salest-1 ? to salest-2. Moreover, the author utilized common size analysis, that is horizontal common size and vertical common size. Regression test result on PT. Holcim Indonesia, Tbk shows significance result of 0% from operational cash flow toward profit, which indicates that operastional cash flow has an effect with significance level as high as 10%. From regression test result of operational cash flow on the company?s growth, it?s obtained significance result of 9,2%, which indicates that there is an effect with significance level as high as 10%.   Keywords : Operational cash flow; profitability; growth
PERANAN SISTEM INFORMASI AKUNTANSI PIUTANG TERHADAP PENGENDALIAN PIUTANG (STUDI KASUS PADA PT. ARWINDA PERWIRA UTAMA) J.K, Andryan Elfani; Nurjanah, Yayuk; Munawar, Aang
Jurnal Ilmiah Manajemen Kesatuan Vol 7 No 1 (2019): JIMKES Edisi April 2019
Publisher : Insitut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.257 KB) | DOI: 10.37641/jimkes.v7i1.209

Abstract

Knowledge and technology today is rapidly developing, resulting in a very tight competition in the business world. Firms that can stand should be able to survive by various means. There are several ways to maintain the company's business continuity, one of which is by paying close attention to the system run in the company. One of the systems that must be considered is the sales system and the collection process of receivables. This is because sales are activities that will generate income or profit into the company for further business continuity. In the receivables collection process, management will have to address the issue in the billing process because it will determine if the returns. The purpose of this study is to identify the accounting information system of receivables, to identify  the accounting information system on billing process of receivables, and accounting information system on collection process of receivables at PT. Arwinda Perwira Utama. The author conducted research at PT Arwinda Perwira Utama - Bogor. The results of research show that the company has run a fairly proper sales accounting information system in the collection process of receivables, because it has an appropriate internal control elements. However, there are still some activities and functions that need to be address immediately, such as sales function, credit authorization function, and collection function. In addition, there are documents that still do not use printed serial number. The relationship between the sales process and the billing process has been quite well-synchronized, and it can be seen from the turnover of receivables.    
Analisis Strategi Pelayanan Kesehatan Dalam Menghadapi Persaingan Rumah Sakit (Studi Kasus Pada Rumah Sakit Islam Bogor) Munawar, Aang; Kurniawati, Irma
Jurnal Ilmiah Kesatuan (JIK) Vol 9, No 1 (2007): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Abstract

Tujuan penelitian untuk mengetahui strategi dari variabel internal dan eksternal yang mempengaruhi perusahaan baik berupa kekuatan maupun kelemahan perusahaan serta berbagai peluang dan ancaman yang harus dihadapi oleh perusahaan. Sehingga dari variabel tersebut dapat dengan jelas dipetakan posisi dari perusahaan serta kondisi persaingan yang harus dihadapi perusahaan. Hasil dari pengumpulan data kemudian diterapkan kedalam matriks SWOT maupun matriks EI. Dari data-data yang telah terkumpul diperoleh hasil sebagai berikut untuk faktor strategi eksternal diperoleh nilai 2.515 sedangkan untuk faktor strategi internal diperoleh nilai 2.320, dengan hasil tersebut maka dapat diketahui posisi perusahaan saat ini. Dan sesuai dengan hasil tersebut menunjukkan bahwa pada saat ini perusahaan berada pada posisi GROWTH STABILITY. Dimana pada posisi ini sebaiknya perusahaan harus lebih memperhatikan pada kondisi intenal perusahaan itu sendiri, mungkin dengan melakukan berbagai pembenahan baik itu mengenai keuangan maupun SDM. RSIB sendiri pada saat ini menggunakan strategi relationship marketing dalam menjalankan usahanya karena sesuai dengan visi dan tujuan dari RSIB yaitu menjadi mitra yang terpercaya, menjalin silaturrahim serta hubungan yang baik antara rumah sakit, pasien dan perusahaan mitra. Keywords: Manajemen Pemasaran; Strategi Pemasaran
Analisis Pelayanan Bagian Teller Studi Kasus Pada BRI Unit Kota Bogor Purba, Jan Horas Veriyadi; Munawar, Aang
Jurnal Ilmiah Kesatuan (JIK) Vol 7, No 2 (2005): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Abstract

Untuk meninjau serta mengetahui efektifitas yang dimiliki oleh bank dalam pelayanan pada teller untuk para nasabahnya sehingga dapat diketahui sampai sejauh mana pelayanan teller bank memberikan pengaruh serta respon pada nasabah sehingga menimbulkan kesan dimana nasabah akan memberikan kesan yang puas atau kesan tidak puas. Berdasarkan analisis yang dilakukan melalui pemberian angket atau kuesioner, menyatakan bahwa nilai r = 0,34 mendekati positif 1 (+1), maka hubungan antara variable X naik maka Y cukup kuat dan positif (apabila X naik maka maka Y naik), hal ini didapat hasil t hitung > t table (2,3995 > 1,9977) yang berarti kolerasi atau hubungan antara pelayanan pengangkutan dan tingkat kepuasan adalah signifikan. Keywords: Customer Service; Manajemen Bank.
Penerapan Metode Peramalan Penjualan sebagai Dasar Penetapan Rencana Produksi (Studi Kasus di PT Varia Industri Tirta) Munawar, Aang
Jurnal Ilmiah Kesatuan (JIK) Vol 4, No 1-2 (2002): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Abstract

Penelitian ini dilakukan dengan menganalisis beberapa metode peramalan penjualan dihubungkan dengan beberapa faktor yang mempengaruhinya guna menentukan metode peramalan penjualan air minum dalam kemasan yang paling tepat. Kurang akuratnya pera¬malan penjualan akan berakibat pada kurang ber¬fungsinya budget produksi dalam memenuhi per-min¬taan konsumen atau sebaliknya produksi terlalu besar dibandingkan permintaan konsumen. Kedua hal tersebut akan mengakibatkan kerugian bagi perusahaan. Hasil penelitian ini dapat merekomendasikan kepada perusahaan metode penjualan yang paling mendekati kepada realisasinya sehingga dapat membantu perusahaan air minum dalam kemasan. Kata kunci: metode peramalan, air minum dalam kemasan, anggaran produksi.
Analisis Pelaporan Kinerja Per Jenis Produk Dalam Rangka Meningkatkan Efisiensi Kebun pada Pusat Penelitian Teh dan Kina, Gambung Munawar, Aang
Jurnal Ilmiah Kesatuan (JIK) Vol 2, No 2 (2000): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Abstract

This research is aimed at analyzing detil of cost, auditing of cost, determining cost allocation and cost of production, and reporting performance based on the type of product. Teh performance is measured by assessing the deviation among the costs. The result of research has recommended to enhance efficiency of estate crops and use it as a feedback for establishing strategic plan. Keywords: Reporting Performance; Efficiency; Research Center
Pengaruh Earning Per Share Dan Price Earning Ratio Terhadap Return On Equity Pada Perusahaan Yang Bergerak Di Sektor Pertambangan Munawar, Aang; Soelehan, Aan
Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 1 (2010): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Abstract

Capital Market is one place for investors to invest capital in the hope of obtaining compensation in the form of return on investment. Investment shares are highly vulnerable to political and economic situation, the stock market will react when problems occur in the country. The financial statements of companies are expected to member information to potential investors and prospective creditors to take decisions related to their fund investments. One of the tools to analyza the return on the capital stock itself is the analysis of financial ratios such as EPS (Earning Per Share) and PER (Price Earning Ratio). The problems studied in this research is How MuchEPS and PER effect on Return On Equity jointly and individually. The purpose of this study was to identify relationships between variables, independent variables affect the dependent variable, and finally to measure how strong the influence of variable X to variable Y. The analytical method used is the Linear Regression. Case study taken at PT Aneka Tambang Tbk, PT TimahTbk, PT Tambang Batubara Bukit AsamTbk, PT Indonesian Natural Resources Tbk, and PT Bumi Resources Tbk. Concluded that overall the Price Earning Ratio influence significantly the level of ROE companies, although on Earning Per Share has no significant effect. Viewed from the five companies it can be concluded that there was no significant on the EPS level of Return On Equity Company.
Pengaruh Biaya Saluran Distribusi Terhadap Tingkat Volume Penjualan Pada PT. Winner Garments Munawar, Aang; Marpaung, Bintang Sahala
Jurnal Ilmiah Kesatuan (JIK) Vol 10, No 1 (2008): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Abstract

Hasil penelitian menunjukkan bahawa Pengaruh sauran dsitribusi terhadap peningkatan volume penjualan dianalisis secara kuantitatif melalui analisis regresi, koefesien korelasi, dan koefesien koefesien determinasi memiliki hubungan yang sangat kuat dan uji hipotesa dua variable yang disimpulkan koefsin korelasi antara variable biaya saluran distribusi dan volume penjualan 0,98 adalah signifikan. Dari analisis regresi dapat di tarik kesimpulan bahwa ada hubungan antara biaya saluran distribusi dengan volume penjulan yang linear Y = 27,724 + 3,57X. Dengan koefesin korelasi sebesar 0,98 taksirannya hasil positif berkorelasi, berarti terhadap biaya distribusi dengan penjalan hubungan positif dengan interprestasi nilai korelasi hubungan X dan Y sangat tinggi dan mempunyai hubungan searah (jika X naik, maka Y naik ). Sedangkan koefesien determinasi di peroleh sebesar 0, 9604 atau 96 %. Berarti 96 % volume penjualan disebabkan oleh biaya distribusi, selebihnya 4 % merupakan pengaruh variabel dan faktor lainnya terhadap penjualan.
Pengaruh Aktiva Tetap Terhadap Kemampulabaan Perusahaan : Studi Kasus Pada Kelompok Emiten Perusahaan Properti dan Real Estet. Munawar, Aang; Hoerudin, Hoerudin
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 2 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

In general, companies have the same goal and objectives, namely being successful and there after they develop more and get maximum profit. To achieve maximum profit, the companies use of various ways, one of them is by means rotation and processing of fixed assets owned by the companies and utilizing as a part of companies’ operationalization. Therefore, the companies must be able to control the fixed assets in order to achieve their goals. When the fixed assets rotate and are used optimally in the companies’ operationalization, they can be expected to support the companies in increasing their revenue. The companies can be said as successful when they get profit more and more. So does the rotation of assets, it well be said good if the companies perform fixed assets rotation gets increased. Profitability constitutes net final result of various decisions and policies of management with the result that profitability becomes criterion of success in achieving the companies’ goal. The purpose of this research is to find out whether fixed assets rotation as a part of the companies’ operationalization ha influence towards their profitability. This research forms analysis from finance report of the companies, that is from their balance report and profit and loss report. The result of this research by regression analysis shows that fixed assets had little influence toward the companies’ profitability, that is as high as 0,8%, while the rest was influenced by other factors as high as 99,2%. The yield of evaluation shows that fixed assets at the companies operating in property and real estate field did not influence the companies’ profitability. In general, fixed assets rotation of the six property and real estate companies got increased. The six companies’ profitability got increases as well.
Analisis Pengaruh Aset Tetap, Likuiditas, Ukuran, dan Profitabilitas terhadap Struktur Kapital Perusahaan Munawar, Aang
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 1 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

This research is intended to examine empirically (empirically study) on factors influencing capital structure. Firm’s capital structure will influence firm’s value, with the result that test of factors influencing are very significant. Regression model utilized at this research is ordinary least square (OLS). Independent variable used at this research embraces 4 (four) variables, namely: (1) fixed assets, (2) solvency, (3) size of firm’s, (4) profitability. The test shows that the four independent variables have significant influence in different inclination with positive implication on capital structure theory development. Keywords: Empirical study; Capital Structure; Regression Model; Ordinary Least Square (OLS); Fixed Assets; Solvency; Size; profitability.