The purpose of this study was to analyze the practice of income smoothing in food and beverageindustry companies. Income smoothing is the intentional reduction of earnings fluctuations inan effort to stabilize profits to be considered normal for a company. This data is obtained fromwww.idx.co.id. The population in this study were food and beverage companies listed on theIndonesia Stock Exchange for the period of 2014-2016. The sampling technique used wasusing the purposive sampling method from 16 samples to 10 samples used. The data analysistechnique of this research is descriptive statistical analysis techniques. To calculate incomesmoothing using the Eckel Index formula. The results of this study indicate that 6 companiescarry out income smoothing practices and 4 companies do not.Keywords: Income Smoothing, Index Eckel
Altman Z-Score is one of three bankruptcy prediction methods. This study aims to determine whether this manufacturing company is experiencing bankruptcy. The bankruptcy prediction method used in this research is the Altman Z-Score method which is equipped with a cut-off point to determine the bankruptcy classification. Altman used five financial ratios that cater for companies to go public Working Capital to Total Assets (X1), Retained Earnings to Total Assets(X2), Earnings Before Interest and Taxes to Total Assets(X3), and Total Equity to Total Assets (X4). This research was conducted on manufacturing companies listed on the Indonesian Stock Exchange. The results of calculations based on the Altman Z-Score Modification method from the 2020 - 2021 quarter period show that PT. Krakatau Steel Tbk is in an unhealthy condition or bankrupt because the average Z-Score value is below 1 or Z<1 which means PT. Krakatau Steel is experiencing unhealthy finances. And the company's financial condition was not good or went bankrupt, resulting from the level of solvency that was not maximized, while other problems were caused by companies that could not manage capital properly.
The purpose of this study was to analyze raw material inventory control with the Economic Order Quantity (EOQ) method on CV. BJT with 47 Embroidery Sukabumi City. The research method used is descriptive quantitative to describe and describe the data. The data is processed using the EOQ method using the EOQ method to determine the total cost of inventory. The results show that there is a large difference if using the EOQ method, the savings are more efficient. The conclusion is that by applying the EOQ method, we can optimize raw material inventory by minimizing raw materials with increased inventory. Keywords: Economic Order Quantity (EOQ), Raw Material Inventory
The purpose of this research to measure capital structure of cosmetics companies and house hold goods listed on the Indonesia Stock Exchange for the period 2015-2017 using vertical analysis, return on equity (ROE), earnings per share (EPS), debt on equity ratio (DER), and Long-Term Debt on Equity Ratio (LTDtER). This research uses descriptive methods, secondary data used is company documentation and financial reports in the form of balance sheet PT.Akasha Wira International Tbk, PT. Kino Indonesia Tbk, PT.Mandom Indonesia Tbk, PT. Martina Berto Tbk, PT. Mustika Ratu Tbk and PT. Unilever Indonesia Tbk in 2015 until 2017. The results showed that the perfomance of cosmetics companies and house hold goods reduction in 2015 until 2017 the form of Return on Equity (ROE) and increase in Debt on Equity Ratio (DER) and also fluctuations in Long-Term Debt on Equity Ratio (LTDtER). PT. Kino Indonesia and PT. Mustika Ratu are companies with financial performance whose capital structure management is not optimal due to the composition and proportion of long-term debt with equity that is not balanced with the returns and risks borne by the company during the 2015 to 2017 period. Keywords: Capital Structure, Return on Equity (ROE), Earnings Per Share (EPS), Debt on Equity Ratio (DER), Long-Term Debt on Equity Ratio (LTDtER
Based on the results of the questionnaire, it was found that problems in work productivity experienced a decline, this could be due to a lack of relationship between employees and superiors or a lack of improving relations so that it could result in a lack of work productivity for employees, and also their work characteristics. This research was carried out in order to aim to describe the characteristics of work, perceptions of organizational support, and also employee productivity at PT ABACUS Cash Solution Sukabumi employees. The reason for this research is that there are problems with work productivity. The object of this research is work characteristics, perceived organizational support and employee productivity. The research method used in this research is the associative and descriptive method with a quantitative approach. The population in this study were employees with a total of 153 employees using saturated sampling. The type of data used is primary and secondary data, and the measurement technique uses a semantic difference scale. The data analysis techniques used in this research are validity test, reliability test, multiple linear regression test, determination test and research model testing (F test) and also hypothesis testing (T test). The results of this study can show that the variables of work characteristics, perceptions of organizational support and employee work productivity have a strong correlation between work characteristics, perceptions of organizational support with a score of 0.769 and also the magnitude of the influence of work characteristics and perceptions of organizational support on work productivity of 59.1 % and the remaining 40.9% is influenced by other factors outside the study.
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