PRISMAKOM

Analysis Analysis of the Effect of the Current Ratio on Profit Growth at PT Taspen (Persero) and Its Subsidiaries

2026-09-30T02:54:19+00:00

This study aims to analyze the trends in the Current Ratio (CR) and Profit Growth, as well as to examine the impact of the Current Ratio on Profit Growth at PT Taspen (Persero) and its subsidiaries during the 2017–2021 period. A quantitative descriptive and causal-associative method was employed, utilizing secondary data from published financial statements. Data analysis techniques included the Kolmogorov-Smirnov normality test, simple linear regression, Pearson correlation, the coefficient of determination (R²), and the t-test (partial test). The results indicate that PT Taspen (Persero)'s Current Ratio experienced a continuous downward trend, falling from 180.91% in 2017 to 161.41% in 2021; however, it remained within the 'Very Good' category according to the State-Owned Enterprise (SOE) Ministerial Regulation No. PER-10/MBU/2014. Profit growth fluctuated sharply due to the dynamics of claim expenses, particularly the surge in death claims during the COVID-19 pandemic in 2021. Statistically, the derived regression equation was Y = -770.605 + 4.722X, with a correlation coefficient of r = 0.375 (low category) and R² = 0.140. The t-test yielded a t-statistic of 0.700 with a significance level of 0.534 (> 0.05), leading to the conclusion that the Current Ratio has a positive but statistically insignificant effect on Profit Growth. Practical implications highlight the importance of optimal liquidity ratio management and the efficient handling of operational claim expenses to ensure the sustained profitability of this state-owned insurance company.
Keywords: Current Ratio, Profit Growth, Liquidity, PT Taspen (Persero), Social Insurance.

Analisis Anggaran Bahan Baku Pada Konveksi Alkeys

2026-09-30T02:58:56+00:00

Raw material budgeting is an essential planning and control instrument for business continuity, including for small and medium-sized convection enterprises. This study aims to analyze the raw material budgeting process at Alkeys Konveksi, a garment business producing women's shirts, hijabs, men's shirts, and clothing and bag manufacturing services, covering the production budget, raw material requirement budget, and raw material purchase budget using a Just In Time (JIT) approach. This study employs a qualitative method with a descriptive case study design. Data were collected through observation, interviews with the business owner, and documentation studies of current production, inventory, and raw material price data, then analyzed through data reduction, data display, and conclusion drawing. The results show that Alkeys Konveksi produces three main product types with a total production budget of 4,213 units, requiring 7,274 meters of fabric, 1,505 rolls of thread, and 20,074 pieces of buttons. After accounting for beginning and ending inventory, the total raw material purchase budget required by Alkeys Konveksi is Rp342,492,000, consisting of fabric purchase costs of Rp325,080,000, thread of Rp7,475,000, and buttons of Rp9,937,000. This study concludes that systematic raw material budgeting helps Alkeys Konveksi accurately estimate fund requirements, maintain cash flow stability, prevent working capital waste, and sustain production cost efficiency amid dynamic market demand.

Analysis of Raw Material Management in Crispy Tofu and Crispy Otak-Otak MSMEs

2026-09-30T03:01:30+00:00

Raw materials represent an essential component that influences production continuity, product quality, and business sustainability, particularly for Micro, Small, and Medium Enterprises (MSMEs) in the food sector. Proper raw material management is required to ensure that production activities run effectively while maintaining product quality. This study aims to analyze raw material management practices at the Tahu Krispi and Otak-Otak Krispi MSME located on Otto Iskandardinata (Otista) Street, Garut Regency. The analysis focuses on raw material planning, utilization during the production process, recording practices, and obstacles encountered by the business owner.

This research employed a qualitative method with a descriptive approach. Data were collected through direct observation, in-depth interviews with the business owner, and documentation of production activities. Data analysis used the Miles, Huberman, and Saldaña model consisting of data reduction, data presentation, and conclusion drawing. The results indicate that raw material management is conducted based on daily production requirements, where all prepared raw materials are fully utilized within one production cycle and no ending inventory remains. This system contributes to maintaining the quality and freshness of raw materials. However, raw material usage records are still maintained manually, indicating the need for a more structured recording system to improve the effectiveness of raw material management.

ANALYSIS OF SALES BUDGET PREPARATION AS A BASIS FOR SALES PLANNING AT UMKM SEKIAN KOPI GARUT

2026-09-30T03:03:39+00:00

This study aims to analyze the preparation of a sales budget at Sekian Kopi Garut MSME as a basis for sales planning. The research employed a qualitative method with a descriptive approach. Data were collected through observation, documentation, and literature review of the business profile, sales data, and documents related to sales budget preparation. Data analysis was conducted by describing the sales budget preparation process and the application of the Time Series Moment method to forecast sales for the subsequent period. The results indicate that sales budget preparation plays an important role in determining sales targets, supporting the development of marketing strategies, and serving as a basis for business decision-making. In addition, the sales forecasting results can be used as a reference in preparing the sales budget, enabling sales planning to be carried out in a more directed and effective manner.

TEKNIK ANALISIS DATA PENELITIAN KUANTITATIF, KUALITATIF, DAN MIXED METHODS

2026-09-30T03:05:13+00:00

Penelitian ini bertujuan untuk mendeskripsikan prosedur teknik analisis data dalam penelitian kuantitatif, kualitatif, dan mixed methods, serta menjelaskan proses analisis data di lapangan berdasarkan model Miles dan Huberman dan model Spradley. Metode yang digunakan adalah metode deskriptif dengan pendekatan kualitatif melalui jenis penelitian kepustakaan (library research). Hasil kajian menunjukkan bahwa teknik analisis data kuantitatif mencakup pengolahan data, penyajian data, dan pengujian hipotesis menggunakan teknik statistik. Adapun teknik analisis data kualitatif mengacu pada tiga tahapan model Miles dan Huberman, yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Sementara penelitian mixed methods menggabungkan kekuatan kedua pendekatan secara sekuensial maupun konkuren. Model Spradley menawarkan analisis bertahap mulai dari analisis domain, taksonomi, komponensial, hingga tema kultural. Kajian ini diharapkan memberikan pemahaman yang terstruktur bagi mahasiswa, khususnya dalam bidang hukum ekonomi syariah, mengenai pentingnya penerapan teknik analisis data yang tepat dalam penelitian ilmiah.

ANALISIS TEORI UANG DALAM KAJIAN EKONOMI ISLAM

2026-09-30T03:06:32+00:00

In Islam, money is considered the standard of utility inherent in goods and services. In this regard, Islam views goods and services as valuable assets arising from human good deeds. This is precisely what positions work or good deeds in Islam as worship, a stark contrast to other systems. The concept of money in Islamic economics is very different from that in conventional economics. In Islamic economics, the concept of money is very clear and unequivocal: money is money, not capital. Furthermore, the concept of money put forward in Islamic economics is very clear. The term money from a conventional economic perspective is interpreted interchangeably: money as money and money as capital. The difference between the concepts of money in Islamic and conventional economics lies in the fact that money is not identical to capital; money is a public good, capital is a private good, money is a flow concept, and capital is a stock concept in the Islamic concept of money. Meanwhile, the conventional concept of money is often identified with capital, money (capital) is a private good, money (capital) is a flow concept for Fisher, and money (capital) is a stock concept for the Cambridge School. The standard of money in Islam is gold and silver, not dollars. Money in Islam is maintained in terms of stability because it has an intrinsic value that does not change between the value of the money itself and the value of the money itself. According to Al-Ghazali, money is like a mirror, meaning it reflects the price of goods or services. Classical theory states that money has no direct utility function. However, when used for transactions, for example, it does have a useful function. This understanding shares Al-Ghazali's views. Al-Ghazali, in the spirit of the Quran, strongly condemned those who hoard money. The circulation of counterfeit money was also strongly condemned. Ibn Khaldun also argued that a nation's wealth is not determined by the amount of money in the country, but rather by the country's level of production and a positive balance of payments.

PENGARUH HARGA TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN (STUDI PADA PD. INTAN BESTARI GARUT)

2026-09-30T03:08:39+00:00

This research is motivated by the competitive culinary business in Garut, particularly for dodol, a traditional regional food. PD. Intan Bestari has faced challenges in the form of declining sales of packaged dodol in recent months, suspected to be influenced by price factors. This study aims to determine the price overview, purchasing decision overview, and the influence of price on purchasing decisions at PD. Intan Bestari.

The method used in this study is quantitative with a descriptive and associative approach. The population in this study was PD. Intan Bestari consumers, with a sample of 68 people. The sample was determined using a non-probability sampling technique accidental sampling. Data collection used questionnaires. Analysis techniques used included validity and reliability tests, correlation tests, determination tests, and hypothesis testing using SPSS version 27.

The results of the Spearman Rank correlation test revealed that price has a significant influence on purchasing decisions, with a correlation coefficient of 0.906 and a determination coefficient of 82.1%. This indicates that price influences 82.1%, with the remaining 17.9% influenced by other factors not examined. The t-test yielded a calculated t of 17.375 of 1.668, with a significance value of <0.01 <0.05. Therefore, it can be concluded that in this study, H0 is rejected and Ha is accepted. This means that price has a positive and significant effect on purchasing decisions at PD. Intan Bestari.

PENGARUH KUALITAS PELAYANAN TERHADAP LOYALITAS PELANGGAN PADA TOKO ZAHRA BURSA KERUDUNG GARUT

2026-10-01T07:46:32+00:00

This study aims to determine how much influence service quality has on customer loyalty. The research method used is a quantitative method using a descriptive and associative approach. The population in the study uses the Slovin formula with e = 10% obtained a total of 94. The sampling technique used is probability sampling through the incidental sampling technique. The data collection technique used is a questionnaire. The analysis techniques used in this study are instrument testing (validity and reliability testing), correlation coefficient testing, determination coefficient testing, hypothesis testing. Calculations are assisted by using the SPSS version 27 software program.

The results of the Spearman Rank correlation coefficient test obtained an interpretation that service quality has a strong influence on customer loyalty, with an r value of 0.867 which is between the coefficient interval of 0.80-1000 that indicates a strong relationship between service quality and customer loyalty. and the determination coefficient value of 74.8% indicates that service quality influences customer loyalty, while 25.2% is influenced by other factors not examined in this study. And from the results of the t test related to service quality on customer loyalty, the calculated t value was 16.660> t table 1.986 with a significant value of 0.000<0.05 indicating that H₀ is rejected and H₁ is accepted, which means that service quality has a positive and significant effect on customer loyalty.