ABSTRAK. Kata-kata kunci: Laba kotor, dan kinerja keuangan. vii. Universitas Kristen Maranatha
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- Iwan Rachman
- 6 tahun lalu
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1 ABSTRAK Salah satu alat penilaian kinerja keuangan perusahaan adalah dengan menggunakan analisis laba kotor. Adapun tujuan dari penyusunan skripsi ini ialah untuk mengetahui penyebab terjadinya perubahan laba kotor dan besarnya pengaruh analisis laba kotor sebagai alat bantu manajemen dalam mengukur kinerja keuangan perusahaan. Metode penelitian yang digunakan penulis adalah metode deskriptif dengan pendekatan kuantitatif dan menggunakan teknik pengumpulan data berupa pengamatan langsung, wawancara, dan pengkajian dokumen. Menurut hasil penelitian diketahui perusahaan belum melakukan analisis perubahan laba kotor. Oleh karena itu, dalam melakukan analisis ini penulis membandingkan laba kotor tahun 2011 sampai dengan laba kotor tahun 2014, sebagai periode analisis dari penelitian ini. Hasil penelitian menunjukan bahwa perusahaan memiliki kinerja keuangan yang baik tetapi terjadi penurunan laba kotor pada tahun 2013 yang disebabkan oleh peningkatan penjualan tidak sebanding dengan peningkatan harga pokok penjualan. Kata-kata kunci: Laba kotor, dan kinerja keuangan. vii
2 ABSTRACT One of assessment tools regarding company financial performance is gross profit analysis. The purpose of this thesis is to inquire the cause of gross profit change and the significance of gross profit analysis as a management assessment tool to measure financial performance of a company. The research method applied by the author in this thesis is descriptive method, with quantitative approach and data collection technique, which includes direct observations, interviews, and document appraisals. According to the previous research outcome, the company has yet to commit a gross profit change analysis. Therefore, in conducting the analysis, the author compared the gross profit of 2011 to 2014, as the period of analysis in this thesis. The result showed a satisfactory financial performance throughout the period of analysis, although, a decline in gross profit occurred in 2013, which was induced by a disproportional increase of sales and cost of good sold. Keywords: Gross profit, and financial performance viii
3 DAFTAR ISI HALAMAN JUDUL... i HALAMAN PENGESAHAN... ii SURAT PERNYATAAN KEASLIAN SKRIPSI... iii SURAT PERNYATAAN PUBLIKASI SKRIPSI... iv KATA PENGANTAR... v ABSTRAK... vii ABSTRACT... viii DAFTAR ISI... ix DAFTAR GAMBAR... xi DAFTAR TABEL... xii DAFTAR LAMPIRAN... xiii BAB I PENDAHULUAN Latar belakang Rumusan Masalah Tujuan Penelitian Manfaat Penelitian Waktu dan Tempat Penelitian Jadwal Kegiatan... 7 BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN Kajian Pustaka Analisis Laba Kotor Laba Kotor Analisis Laba Kotor Faktor Yang Mempengaruhi Analisis Laba Kotor Pengukuran Kinerja Keuangan Perusahaan Pengukuran Kinerja Pengukuran Kinerja Keuangan Manfaat Pengukuran Kinerja Keuangan Perusahaan Alat Pengukuran Kinerja Keuangan Perusahaan ROA (Return on Asset) Keunggulan ROA (Return on Asset) Kelemahan ROA (Return on Asset) Laporan Keuangan Pengertian Laporan Keuangan Tujuan Laporan Keuangan Karakteristik Laporan Keuangan Analisis Laporan Keuangan Penelitian Terdahulu Perbedaan Penelitian Terdahulu Dengan Penelitian Penulis Kerangka Penelitian ix
4 BAB III Metode Penelitian Jenis Penelitian Populasi Dan Sampel Penelitian Definisi Operasionalisasi Variabel (DOV) Teknik Pengumpulan Data Teknik Analisis Data Perhitungan Rasio BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil Penelitian Gambaran Umum Perusahaan Visi, Misi Dan Kebijakan Mutu Perusahaan Struktur Organisasi Perusahaan Pembahasan Analisis Laba Kotor Penyebab Perubahan Menurut Hasil Penelitian Pemecahan Masalah Return on Asset (ROA) Analisis Laba Kotor Sebagai Alat Pengukuran Kinerja Keuangan BAB V KESIMPULAN DAN SARAN Kesimpulan Saran DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP (CURRICULUM VITAE) x
5 DAFTAR GAMBAR GAMBAR 2.1 Kerangka Pemikiran GAMBAR 4.1 Struktur Organisasi PT.X xi
6 DAFTAR TABEL TABEL 1.1 Jadwal Penelitian... 7 TABEL 2.1 Penelitian Terdahulu TABEL 2.2 Penelitian Penulis TABEL 3.1 Definisi Operasionalisasi Variabel TABEL 4.1 Laporan Laba Kotor TABEL 4.2 Laporan Selisih Laba Kotor TABEL 4.3 Perhitungan ROA xii
7 DAFTAR LAMPIRAN Lampiran A Laporan Rugi Laba PT Lampiran B Balance Sheet PT.X Lampiran C Surat Keterangan Penelitian xiii
ABSTRACT. Gross Profit Analysis Role In Setting Product Selling Price: Studies on PD Alam Aneka Aroma
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ABSTRACT. Keywords: Balanced Scorecard, performance measurement. viii. Universitas Kristen Maranatha
ABSTRACT The purpose of this thesis are to test and prove that good performance of Horison Hotel Bandung if applying the concept of Balanced Scorecard. The research method used by the author is descriptive
ABSTRAK. Kata Kunci: harga pokok produksi, full costing, variable costing
ABSTRAK PT. Panca Mitra Sandang Indah merupakan perusahaan yang bergerak di bidang tekstil, yaitu perusahaan yang mengolah benang menjadi kain, dengan motif mencari keuntungan. Harga pokok produksi adalah
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ABSTRACT In an increasingly competitive business environment, every company is required to be able to participate in the competition, including manufacturing companies. Customer satisfaction and product
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ABSTRACT One way a company can do to survive, is by analyzing financial statements, which aims to determine the situation and development of the company s financial year-to-year. This study aims to provide
ABSTRAK. Kata-kata kunci: balanced scorecard, perspektif keuangan, pelanggan, proses bisnis internal, pembelajaran dan pertumbuhan, kinerja.
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh penerapan balanced scorecard yang meliputi perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran
ABSTRACT. Keywords: Cost of product, Selling Price, Conventional Methods, and Activiy Based Costing. vii. Universitas Kristen Maranatha
ABSTRACT Calculation of the cost in the company's products are the foundation in the sale price. There are two methods in calculating the cost of the product, the method of standard costing and activity
ABSTRACT. Keywords: Standard cost, and cost production control. vii
ABSTRACT This study used descriptive and varians analysis method. The purpose was to analyze the use of standard costs in increasing production cost control in bakery X. The methods that management can
ABSTRAK. Kata-kata kunci: Balanced Scorecard, Perspektif Keuangan, Perspektif Pelanggan,
ABSTRAK Pengukuran kinerja perusahaan menjadi hal yang sangat penting bagi manajemen untuk melakukan evaluasi terhadap performa perusahaan dan perencanaan tujuan di masa mendatang. Model pengukuran yang
ABSTRACT. Keywords: Environmental Management Accounting, Product Quality, Environmental Performance, Financial Performance.
ABSTRACT In era of modern economy, industrial or manufacturing which involves production process are major factor cause environmental degradation. Therefore, the companies has responsibility to improve
ABSTRACT. Key words: profitability ratio, capital market ratio, Return on Equity, Price Earnings Ratio, and stock price
ABSTRACT Before doing stock investment, individual or organization must ensure that the investment is appropriate. There are many alternative ways to assess whether the selected stocks will provide a positive
Keywords : Earnings Per Share, Return On Investment, Price to Book Value, Price Earnings Ratio, and Stock Price. vii. Universitas Kristen Maranatha
ABSTRACT The Influence of Earnings Per Share ( EPS ), Return On Investment (ROI), Price To Book Value (PBV) and Price Earnings Ratio (PER) To Share Price: An Empirical Study of Food and Beverage Sector
The Influence of The Quality Cost to The Level of Defective Goods at PT. Daya Mekar Tekstindo
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ABSTRACT. Key words : Standard Cost, Cost Production Control. vii. Universitas Kristen Maranatha
ABSTRACT The cost of production is the most important in the company, therefore the cost of production needs to be planned and controlled. Management must be able to implement their functions in order
ABSTRAK. Kata-kata kunci: audit internal dan good corprate governance
ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis apakah terdapat pengaruh peranan audit internal terhadap penerapan good corporate governance pada perusahaan BUMN di Bandung. Penelitian
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ABSTRACT Continuity of life is determined by the success of the management company to manage the various activities of the company. Company is expected to change the threat environment that is turbulent
Keywords: BEP, margin of safety, DOL, CVP. vii Universitas Kristen Maranatha
ABSTRACT The company essentially consists of a collection of people and equipment operational, which seeks to achieve the goal of maximizing profits. Cost-volumeprofit analysis is one tool used to improve
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ABSTRAK. Kata kunci: Balanced Scorecard, visi, misi, strategi, sistem manajemen strategis. viii Universitas Kristen Maranatha
ABSTRAK PERANCANGAN BALANCED SCORECARD SEBAGAI SISTEM MANAJEMEN STRATEGIK DALAM PENCAPAIAN SASARAN STRATEGIK JANGKA PANJANG (STUDI KASUS PADA GREEN HOUSE PROPERTY BANDUNG) Sistem manajemen strategis telah
ABSTRACT. Keywords: Gross Profit Analysis and Sales Price. Universitas Kristen Maranatha
ABSTRACT Gross profit analysis is widely used for business purposes. Not only is this analysis useful for indicating the difference in gross profit, it is also mainly used for determining a selling price
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Dalam dunia bisnis, tingginya tingkat persaingan membuat setiap perusahaan akan senantiasa meningkatkan kinerjanya agar dapat bertahan. Oleh karena itu, setiap perusahaan akan selalu berusaha memperoleh
ABSTRACT. Keywords: Cost Differential, Decision Making, and Special Orders. vii. Universitas Kristen Maranatha
ABSTRACT With the intense competition in the industrial sector, companies are required to manage and develop the company by optimally in deciding to accept or reject a special order. In this research,
ABSTRAK. Kata Kunci: implementasi infrastruktur, sarana inti, kinerja keuangan. vii. Universitas Kristen Maranatha
ABSTRAK Tujuan dari penelitian ini adalah untuk menguji Pengaruh implementasi infrastruktur (Infrastructure Practices) dan sarana inti (Core Practices) terhadap kinerja keuangan.penelitian ini merupakan
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ABSTRACT. Keywords: EOQ (Economic Order Quantity), inventories of raw materials. vii Universitas Kristen Maranatha
ABSTRACT The problem of production is often faced by the manufacturing company. One way of reduced cost of production is to optimize the cost of inventory is done using analysis of the EOQ (Economic Order
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ABSTRACT The aim of this research is to know the situation of company s finance of either seen from company ability in fulfilling financial obligation of short term and also long-range, measures ability
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ABSTRACT. Key words: internal audit, internal control, independent, competent. vii. Universitas Kristen Maranatha
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ABSTRACT The purpose of this research is to analyzed how well PGAS s financial performance based on the result of accounting analysis and financial analysis. This method of research using analythical description
ABSTRACT. Keywords: Historical Cost, General Price Level Accounting, Inflation, and Financial Statement. vii. Universitas Kristen Maranatha
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ABSTRACT. Keyword: Estimated Cost, Production Cost Control. vii. Universitas Kristen Maranatha
ABSTRACT In this research, the author wants to know how big a role in controlling the cost of production is. This research was conducted on a certain CV in Sukabumi area from September 11th, 2009 to November
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ABSTRACT. Keyword : Income Tax, Modernization of tax administration. vii Universitas Kristen Maranatha
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ABSTRACT. Keywords: Effect, Internal Audit, Financial Management. Universitas Kristen Maranatha
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ABSTRAK. vii. Universitas Kristen Maranatha
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Abstract. Keywords: Financial distress, current ratio, net profit margin, debt to equity ratio. viii. Universitas Kristen Maranatha
Abstract Financial distress is phase of degradation of condition of company s finance that happened before the happening of bankruptcy or liquidation. Financial distress condition can be predicted using
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ABSTRACT. Keywords: activity-based costing, process value analysis, value content assessment. vii. Universitas Kristen Maranatha
ABSTRACT The Purpose of this thesis are to explain the increase of product costing accuracy by using Activity-Based Costing (ABC) and to identify the opportunities for cost reduction by using Process Value
ABSTRAK ANALISIS PENGARUH LABA DAN ARUS KAS OPERASI TERHADAP IMBAL HASIL INVESTASI : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DALAM INDEKS PEFINDO 25
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ABSTRACT. Keywords: Tax Hotel, Tax Restaurant, Regional Real Income. vii
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ABSTRACT The purpose of this research is to identify whether there are significant difference between Indonesia s banking industry performance before the global financial crisis took place in 2006 and
ABSTRACT. Performance is the result obtained by an organization, whether the organization is
i ABSTRACT Performance is the result obtained by an organization, whether the organization is profit oriented and nonprofit oriented during a specific period. Good performance can describe a stable company
ABSTRAK. Kata kunci : rasio leverage, market size, return saham. viii. Universitas Kristen Maranatha
ABSTRAK Investor melakukan investasi dengan harapan memperoleh return di masa mendatang, tetapi return tersebut seringkali tidak dapat diprediksi secara tepat karena selalu ada risiko di setiap investasi.
ABSTRACT. Key words: Calculation PPh 21, Nett Method, Gross-up Method, Profit, Corporate Tax Savings.
ABSTRACT Companies are required to calculate, pay employee income taxes and company income taxes. Income tax which paid by company (Nett Method), can t deduct from gross profit of the company. With the
ABSTRACT. Key Words: Budgeting, Sales, Tool, Controlling, Effectiveness. Universitas Kristen Maranatha
ABSTRACT Sales are the main source income in the company. In selling activity, company needs controlling process as company successful depends on the profit that they got from sales income. A company has
ABSTRAK. viii. Universitas Kristen Maranatha
ABSTRAK Tujuan dari penelitian yang dilakukan yakni ingin mengetahui analisis pengaruh dari Inflasi, Suku Bunga BI, dan Produk Domestik Bruto terhadap Return on Assets (ROA) perusahaan sektor perbankan
ANALISIS KINERJA PT CIPUTRA DEVELOPMENT Tbk ( Perseroan ) BERDASARKAN RASIO LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS
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ABSTRAK. Kata-kata kunci: event study, return on assets, gross profit margin, net profit margin, return on equity, industri rokok.
ABSTRAK Penelitian ini bertujuan untuk menguji terdapat atau tidak terdapatnya perbedaan profitabilitas sebelum dan sesudah kenaikan tarif cukai dan pajak pertambahan nilai rokok pada tahun 2016. Proksi
DAFTAR ISI. HALAMAN JUDUL... i. HALAMAN PENGESAHAN... ii. SURAT PERNYATAAN KEASLIAN SKRIPSI... iii. PERNYATAAN PUBLIKASI LAPORAN PENELITIAN...
ABSTRACT The increasingly rigorous competition makes the actors vying for control of the business market. Increase the company's profit by giving one good quality in accordance with the expectations of
ABSTRACT. Keywords: The cost of quality, Profitability. viii Universitas Kristen Maranatha
ABSTRACT The development at this time rapidly growing business that certainly had an impact on the economic development in Indonesia. In order to be competitive, the company's products should have advantages
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN BUMN PT. KIMIA FARMA (PERSERO) Tbk PERIODE
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ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN BUMN PT. KIMIA FARMA (PERSERO) Tbk PERIODE
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ABSTRAK. Kata kunci : Biaya kualitas, biaya pencegahan, biaya penilaian, biaya kegagalan internal, profitabilitas.
ABSTRAK Penelitian ini bertujuan untuk mengetahui perkembangan biaya kualitas dan profitabilitas pada perusahaan manufaktur, dan untuk mengetahui pengaruh biaya kualitas yang terdiri dari biaya pencegahan,
ABSTRACT. Keywords: financial ratio, ROA, ROE, NPM, OPM, PER, stock price. vii. Universitas Kristen Maranatha
ABSTRACT A company needs a lot of capital and money to fund the company s operational, doing expansion, and other needs. The capital market becomes the main choice for companies o fulfill their needs of
ABSTRAK. Kata kunci: Bank, Kinerja Keuangan Bank, CAMEL. vi Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk mengetahui kinerja Bank Bukopin melalui aspek penilaian CAMEL (Capital, Assets, Management, Earnings, Liquidity)dan menganalis tingkat kinerja keuangan pada bank
ABSTRAK. Kata kunci: Return On Investment (ROI), Return On Equity (ROE), dan Net Profit Margin (NPM) dan Aktiva Pajak Tangguhan
ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah rasio profitabilitas berpengaruh baik simultan maupun parsial terhadap aktiva pajak tangguhan pada perusahaan manufaktur di Bursa Efek Indonesia.
ANALISIS CAMEL UNTUK MENGUKUR TINGKAT KELAYAKAN. PADA BANK RAKYAT INDONESIA, Tbk TUGAS AKHIR
ANALISIS CAMEL UNTUK MENGUKUR TINGKAT KELAYAKAN PADA BANK RAKYAT INDONESIA, Tbk TUGAS AKHIR Oleh Wingsati Dwi Priarianto 20123030001 PROGRAM STUDI AKUNTANSI TERAPAN PROGRAM VOKASI UNIVERSITAS MUHAMMADIYAH
ABSTRAK. Kata-kata kunci: sistem pengendalian intern, penerimaan kas, dan keandalan laporan keuangan
ABSTRAK Tujuan penelitian ini adalah untuk mengetahui apakah sistem pengendalian intern penerimaan kas berpengaruh terhadap keandalan laporan keuangan di dinas pendapatan pengelolaan keuangan serta aset
ABSTRACT. Key words: target costing, efficiency, production costs, selling prices.
ABSTRACT Target costing is a cost accounting system in which the cost management system is carried out if the cost exceeds a predefined and performed on development stage. Generally, the result of target
DAFTAR ISI. Hal HALAMAN JUDUL LEMBAR PENGESAHAN SURAT PERNYATAAN ABSTRAK KATA PENGANTAR
DAFTAR ISI Hal HALAMAN JUDUL i LEMBAR PENGESAHAN ii SURAT PERNYATAAN iii ABSTRAK iv KATA PENGANTAR v DAFTAR ISI viii DAFTAR TABEL xi DAFTAR GAMBAR xii DAFTAR LAMPIRAN xiii BAB I PENDAHULUAN 1 1.1 Latar
ABSTRACT. Key words: Just In Time, Productivity, Profit, output, input, profit margin on sales. iii. Universitas Kristen Maranatha
ABSTRACT Company claimed to process delivery and business on schedule in order not to disappoint all consumer. Therefore, company have to earn to improve productivity by applying Just In Time system. Yardstick
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS
DAFTAR ISI ABSTRAK... i ABSTRACT... ii KATA PENGANTAR... iii UCAPAN TERIMA KASIH... iv DAFTAR ISI... viii DAFTAR TABEL... xi DAFTAR GAMBAR... xii DAFTAR LAMPIRAN... xiii BAB I PENDAHULUAN 1.1. Latar Belakang
ABSTRACT. Keywords: Cost-Volume-Profit Analysis, short term profit planning, Contribution Margin, Break Even Point, what if analysis
ABSTRACT A good company is measured by its short term profit planning and management. To decide the company s strategy for short term profit planning, managers will be pressed on how to decrease operational
ABSTRAK. Kata kunci: biaya relevan, keputusan, menerima atau menolak, pesanan khusus. vii. Universitas Kristen Maranatha
ABSTRAK CV X merupakan perusahaan manufaktur yang memproduksi sepatu. Perusahaan manufaktur sering mengalami masalah dalam pengambilan keputusan untuk menerima atau menolak pesanan khusus. Dalam pengambilan
ABSTRAK. Kata kunci: modal kerja, manajemen modal kerja, profitabilitas, cash conversion cycle
ABSTRAK Profitabilitas pada mayoritas perusahaan sektor tambang di Indonesia menurun tiap tahunnya. Semakin menurunnya profitabilitas maka dibutuhkan manajemen modal kerja agar membantu meningkatkan profitabilitas
ABSTRAK. Kata-kata kunci: receivable turnover, debt ratio, return on asset, dan rentabilitas perusahaan
ABSTRAK Tujuan dari penelitian ini adalah untuk menguji pengaruh receivable turnover dan debt ratio terhadap rentabilitas perusahaan yang diproksikan dengan return on asset. Target populasi dalam penelitian
Key words : Average Collection Period (ACP), Net Profit, Account Receivable, Sales.
ABSTRACT Higher competition cause many companies a sales bankrupt. The bankruptcy can be cause by the low. Thus many companies that make a product for consumption for public give there strongest effort