JURNAL ULET (Utility, Earning and Tax) http://ejournal.stiejb.ac.id/index.php/jurnal-ulet <div style="text-align: justify;"><em><strong>JURNAL ULET (Utility, Earning and Tax)</strong> </em>merupakan jurnal ilmiah yang memuat hasil-hasil penelitian yang berhubungan dengan kajian dalam bidang keuangan dan perbankan. Jurnal Ulet diterbitkan oleh Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi STIE Jambatan Bulan Timika secara berkala dua kali dalam setahun, yakni pada bulan April dan Oktober.</div> Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan en-US JURNAL ULET (Utility, Earning and Tax) 2579-7336 PENGARUH RASIO KEUANGAN TERHADAP LABA PT BANK RAKYAT INDONESIA TBK http://ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/93 <p><em>The purpose of this study is to analyze the effect of CAR, NIM, LDR and BOPO on PT Bank Rakyat Indonesia Tbk's profit.&nbsp; This research is an associative research analyzed with multiple linear regression analysis. The data used is the data of financial ratios and profit for the period 2003 to 2019. The results showed that there was a significant effect between CAR on profit with the direction of positive influence, which means that if there was an increase in CAR, BRI's profits would increase. There is a significant influence between NIM on profit with negative influence direction, which means if there is an increase in NIM, BRI's profit will decrease. There is a significant influence between the LDR on profit with the direction of a positive influence which means that if an LDR increases, BRI's profit will increase. While the influence of BOPO on profit there is no significant effect.</em></p> Longginus Gelatan ##submission.copyrightStatement## 2020-09-06 2020-09-06 4 1 1 7 SURVEI TINGKAT PENGETAHUAN PASAR MODAL PADA MASYARAKAT PERGURUAN TINGGI DI KOTA BANJARMASIN http://ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/94 <p><strong><em>&nbsp;</em></strong></p> <p><em>The Survey Financial Services Authority2016 that capital market literacy in Indonesia is still low when compared to banking and other financial institutions. The purpose of this research is to examine the level of knowledge of the community of Higher Education in the Banjarmasin </em><em>city </em><em>about capital market literacy. This research was conducted by survey method by distributing questionnaires to 210 people of the Higher Education community consisting of lecturers, administrative staff, and students. The results of the study revealed that the community of Higher Education in the Banjarmasin</em><em> city</em><em> had a level of knowledge in the category of literate sufficent towards the Capital Market and Financial Institutions related to the Capital Market. Therefore, the Indonesia Stock Exchange together with securities companies should increase the intensity of technical and fundamental analysis training programs in order to improve the skills of tertiary institutions in utilizing the capital market.</em></p> <p><em>&nbsp;</em></p> Rofinus Leki Firda Rosita ##submission.copyrightStatement## 2020-09-06 2020-09-06 4 1 8 18 ANALISIS AKUNTANSI ASET TETAP BIOLOGIS PADA KELOMPOK TANI TERNAK MAJU BERSAMA LANDASAN ULIN http://ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/95 <p><strong>&nbsp;</strong>This study aims to conduct an accounting analysis of biological fixed assets in the Farmers Advanced Farmers Group which conducts biological asset recording activities without setting the acquisition price as a basis for measurement, because it is based on the consideration that it is more measurable when using estimates of applicable market prices. This research belongs to applied research with data analysis techniques carried out with qualitative analysis. The data that is processed becomes valuable information for Farmers groups related to the Treatment of Biological Fixed Assets in Determining Fair Value. Research Results Show that the Advanced Farmers Group carried out recording activities of biological assets without setting the acquisition price as a basis for measurement, because they considered the use of estimated market prices more measurable.</p> Suzi Suzana Tina Lestari ##submission.copyrightStatement## 2020-09-06 2020-09-06 4 1 19 27 ANALISIS POTENSI KEBANGKRUTAN PADA PERUSAHAAN PENERBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA http://ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/96 <p><em>Generally,bankruptcy is interpreted as a failure of the company in carrying out operations to achieve the goals. The purpose of this study was to determine the bankruptcy potential and comparison of bankruptcy potential between PT Airasia Indonesia Tbk and PT Indonesia Transport and Infrastructure Tbk.The type of data used in this study is quantitative data and qualitative data. Technique to collect the data is documentation.The analytical tool used is Altman Z-Scoreanalysis, Springate Score analysis and Zmijewski Scoreanalysis. The results from this study showed that:(1) Both of companies, PT Airasia Indonesia Tbk and PT Indonesia Transport and Infrastructure Tbk, are in the bankruptcy potential zone. (2) PT Airasia Indonesia Tbk has more potential for bankruptcy than PT Indonesia Transport and Infrastructure Tbk</em></p> Sylvester Sesa Langoday Muh. Sabir ##submission.copyrightStatement## 2020-09-06 2020-09-06 4 1 28 43 EFEKTIVITAS PENGELOLAAN PIUTANG DAGANG CV MAKMUR SEJAHTERA http://ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/98 <p><em>One of the sales systems used by companies is a sales system with credit. The level of sales volume will have a direct impact on increasing the amount of receivables. If receiving receivables is not followed by good insurance management, receivables that are expected to end with receipts are feared to turn into uncollectible receivables. Uncollectible receivables will result in the profits expected by the company. The purpose of this study is to plan the management of receivables. Data were analyzed using receivable turnover ratio, days sales outstanding, total asset turnover, Return On Assets.</em><em> The results showed that the management of trade receivables at CV Makmur Sejahtera was not effective yet.</em></p> Yulius Vandrio Ambut Ignasius Narew ##submission.copyrightStatement## 2020-09-06 2020-09-06 4 1 44 51