ANALISIS PENGARUH RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ UNTUK 1 TAHUN MENDATANG

Oleh: Evi Maria
Staf Pengajar Program Profesional
Universitas Kristen Satya Wacana-Salatiga

ABSTRACT:

The aim of this research is to analyze the influence of financial ratios to predict financial distress condition of a firm. The result of this research is to give some inputs to management about the accurate financial ratios which is used to predict financial distress condition. The sample of this research is the manufacturing companies listed in Jakarta Stock Exchange from the period of 2001 to 2004. The criteria of the sample are the companies which have negative earning before tax (EBT), negative cash flow (CF), and do not share their dividends. The statistic method used in this research is discriminant analysis. The result of this research showed that liquidity ratios, profitability ratios and activity ratios have significant effect to predict financial distress condition of a firm within one year.

Keywords: Financial Ratios, Financial Distress.

EFISIENSI PENGGUNAAN MODAL KERJA DALAM MENUNJANG PROFITABILITAS (STUDI PADA BEBERAPA KUD DI DAERAH KOTA AMBON)

Oleh: Jebelina Reawaru
Guru Bidang Studi Ekonomi - SMA Negeri 3 Ambon

ABSTRACT:

The following research had been angaged to know the main purpose : first, how effect of working capital turnover toward return on investment. Second, how effect of return on working capital to return on investment. Third, determine the trend of these consider how to working capital efficiency in influencing return on investment. Consider how to effciency on use of working capital measured with working capital turnover and return on working capital.
The maintain a goal of this research, so the data for five years (2002 – 2006) for five autonomy and candidate “KUD” the submited for Cooperation Offices at Ambon Region, with sistematic analysis using linier regression as research model. The result of regression showed that working capital turnover not significant influence to return on investment, mean while the significant influence was return on working capital. Even thought return on working capital had positive significant influences, but those not guarantee that both side group of “KUD” all ready using working capital as efficiency, because beside return on working capital problem is very low, also a big part of the investment on current assets or working capital was foundation with debt.

Keywords: efficiency on working capital, return on investment

SUATU TINJAUAN TENTANG PERANAN PEMERINTAH KOTA AMBON DALAM MENINGKATKAN PAD MELALUI PAJAK DAN RETRIBUSI

Oleh: Beatrix Adonia Talakua
Staf Pengajar Fakultas Ekonomi UKIM

ABSTRACT:

This study aim to for which look at until Governmental Town Ambon in improving Original Earnings of Area Town Ambon. Result of calculation, to indicate that relation regresi koefesien between area Iease and retribution to original earnings of area in Town Ambon is equal to its 0,970 meaning if area Iease and retribution increase / mounting equal to 1% hence will have an effect on to make-up of original earnings of area hence growth retribution will mount equal to 97,3%.
This study use obtained secondary data from Statistical Bureau Center of Town Ambon. Data hereinafter in analysis by using quantitative Analysis by using regresi method and also verification of examination of proven hypothesis that there are influence between area Iease and retribution to growth original earnings of area.

Keywords: Govermental Town Ambon, retribution, and tax

KAJIAN BEBERAPA FAKTOR SEMANGAT KERJA YANG MEMPENGARUHI KINERJA KARYAWAN PETUGAS DINAS LUAR ASURANSI JIWA DI KOTA AMBON

Oleh: Gwenn Louida Lee Pattinama
Staf Pengajar Fakultas Ekonomi UKIM

ABSTRACT:

This research intends to predict factors that drive performance employee. In main variable used is spirit of job. In addition, this study also include; willingness cooperate, loyality to ogranization and its leadership, high degree of interest in the job, price in the organization, material and economic satisfaction, guarantee of certainty and protection as the control variables. The analysis unit are life insurance in Ambon region. The data collection by using questionaire. The multiple regression models are used to analysis models.
Research finding about; first, willingness cooperate, loyality to ogranization and its leadership, high degree of interest in the job unsignificant to influence performance employe. Second, price in the organization, material and economic satisfaction, guarantee of certainty and protection are statistically significant to influence performance employee.

Keywords: performance employee, spirit of job

ANALISIS TINGKAT UPAH TENAGA KERJA LEPAS PADA DINAS TATA KOTA, KEBERSIHAN DAN PENGENDALIAN DAMPAK LINGKUNGAN PEMERINTAH KOTA AMBON

Oleh: Paulus Rikumahu
Staf Pengajar Fakultas Ekonomi UKIM

ABSTRACT:

The following research had been angaged to know the main purpose how effect of time work toward wages of under employee. This study use obtained secondary and primary data, with sistematic analysis using linier regression as research model. The result of regression showed that of time work significant influence was wages of under employee to Cleanliness Agency in Ambon Town.

Keywords: time work, wages, under employee.

BEBERAPA FAKTOR PELAYANAN YANG MEMPENGARUHI KEPUASAN PELANGGAN PERHOTELAN DI KOTA AMBON

Oleh: Thomas Aurima, S.E.,M.M
Staf Pengajar Fakultas Ekonomi UKIM

ABSTRACT:

The following research had been angaged to know the main purpose how effect of services factors (receptionis, room, restaurant, laundry and transportation) to customer satisfaction. This study use obtained sekundery and primary data, with sistematic analysis using linier regression as research model.

The result of regression showed that receptionis service, room service, restaurant service, significant influence was customer satisfaction, and laundry service and transportation service not significant influence to customer satisfaction.

Keywords: services factors, customer satisfaction.