scholarly journals The Success of Orthodontic Satellite Practices

2007 ◽  
Vol 77 (5) ◽  
pp. 875-880 ◽  
Author(s):  
Scott S. Heying ◽  
Jeryl D. English ◽  
Henry I. Bussa ◽  
John A. Corbett
Keyword(s):  
American Association ◽  
Response Rate ◽  
Clinical Aspects ◽  
Personal Satisfaction ◽  
Net Income ◽  
Financial Success ◽  
Net Profit ◽  
Solo Practitioner

Abstract Objective: To evaluate the financial success and personal satisfaction of orthodontists operating satellite practices. Materials and Methods: A questionnaire was e-mailed to 4426 members of the American Association of Orthodontists (AAO), and 817 completed surveys were returned, yielding an 18% response rate. Only replies from solo practitioner orthodontists were analyzed to limit variability among respondents. Results: Solo practitioner orthodontists with satellite practices reported an increase in net profit and started significantly more cases than orthodontists with one office. Yet, only 27% of respondents with one satellite and 48% of practitioners operating multiple satellites recommend opening a satellite practice. Ninety-two percent of orthodontists stated they were satisfied with the clinical aspects of their practice, and 99% of orthodontists described themselves as happy and satisfied individuals. Conclusion: Despite the ability of a satellite office to expand a patient base and increase net income, most practitioners would not encourage young orthodontists to establish a satellite office.

B. ANALISA KELAYAKAN BISNIS PADA UMKM (Study Kasus Pada Usaha Tempe Murni Ita)

2019 ◽  
Vol 2 (1) ◽  
pp. 10-19
Author(s):  
Agus Jonikar Ndraha ◽  
Avan Joko Prasetyawan ◽  
Ida Kurnia Wati ◽  
Ilmia Cahyasari ◽  
Nafa Alya Shintya ◽  
...  
Keyword(s):  
Production Costs ◽  
Survey Method ◽  
Variable Cost ◽  
Fixed Costs ◽  
Net Income ◽  
Average Income ◽  
Total Cost ◽  
Net Profit ◽  
Business Analysis ◽  
Gross Income

Abstrak Tahun demi tahun, persaingan bisnis tempe di wilayah Surabaya kian ketat. Oleh karena itu diperlukan sebuah studi untuk mengkaji kelayakan bisnis tersebut. Tujuan dari makalah ini adalah Sebagai acuan untuk mengetahui semua biaya produksi, pendapatan kotor dan pendapatan bersih usaha tempe serta kelayakan usaha tempe di Surabaya. Penelitian dilaksanakan di daerah Sukomanunggal dengan menggunakan metode surve. Hasil penelitian menunjukkan bahwa: Rata-rata biaya total sebesar Rp 2.144.590 yang dihasilkan dari penjumlahan biaya tetap rata-rata sebesar Rp 160.590 dengan biaya variabel rata-rata sebesar Rp 1.984.000. Laba bersih rata-rata sekitar Rp 955.410 dari pendapatan rata-rata sebesar Rp 3.100.000 dikurangi dengan semua pengeluaran Rp 2.144.590. Analisis kewajaran usaha adalah dengan menyusun pendapatan dan pengeluaran secara keseluruhan. Rata-rata semua pendapatan Rp 3.100.000 dan semua pengeluaran rata-rata sebesar Rp 2.144.590. Dengan rasio 1,45 usaha tempe murni ITA layak untuk dijalankan.  Kata Kunci : Biaya produksi, Pendapatan kotor, Pendapatan bersih, Kelayakan usaha   Abstract From year to year, Tempe business competition in the Surabaya area is getting tougher. Therefore a study is needed to study the feasibility of the business. The purpose of this paper is as a reference to find out all the production costs, gross income, and net income of tempe businesses and the feasibility of tempe businesses in Surabaya. The study was carried out in the Sukomanunggal area using a survey method. The results showed that: The average total cost of Rp 2,144,590 resulted from the sum of the average fixed costs of Rp 160,590 with an average variable cost of Rp 1,984,000. Net profit averaged around Rp. 955,410 from an average income of Rp. 3,100,000 minus all expenses of Rp. 2,144,590. The reasonableness of business analysis is to compile overall income and expenditure. The average income of all Rp 3,100,000 and all expenses averaged Rp 2,144,590. With a ratio of 1.45, pure ITA tempe business is feasible to run.  Keywords : Production costs, Gross income, Net income, Business feasibility

scholarly journals Risk factors and appropriate therapeutic strategies for thrombotic microangiopathy after allogeneic HSCT

2020 ◽  
Vol 4 (13) ◽  
pp. 3169-3179 ◽  
Author(s):  
Hiroyuki Matsui ◽  
Yasuyuki Arai ◽  
Hiroharu Imoto ◽  
Takaya Mitsuyoshi ◽  
Naoki Tamura ◽  
...  
Keyword(s):  
Risk Factors ◽  
Cohort Study ◽  
Stem Cell ◽  
Stem Cell Transplantation ◽  
Cell Transplantation ◽  
Thrombotic Microangiopathy ◽  
Treatment Strategy ◽  
Response Rate ◽  
Therapeutic Strategies ◽  
Clinical Aspects

Abstract Transplant-associated thrombotic microangiopathy (TA-TMA) is a fatal complication of allogeneic hematopoietic stem cell transplantation (allo-HSCT). However, so far, no large cohort study determined the risk factors and the most effective therapeutic strategies for TA-TMA. Thus, the present study aimed to clarify these clinical aspects based on a large multicenter cohort. This retrospective cohort study was performed by the Kyoto Stem Cell Transplantation Group (KSCTG). A total of 2425 patients were enrolled from 14 institutions. All patients were aged ≥16 years, presented with hematological diseases, and received allo-HSCT after the year 2000. TA-TMA was observed in 121 patients (5.0%) on day 35 (median) and was clearly correlated with inferior overall survival (OS) (hazard ratio [HR], 4.93). Pre- and post-HSCT statistically significant risk factors identified by multivariate analyses included poorer performance status (HR, 1.69), HLA mismatch (HR, 2.17), acute graft-versus-host disease (aGVHD; grades 3-4) (HR, 4.02), Aspergillus infection (HR, 2.29), and veno-occlusive disease/sinusoidal obstruction syndrome (VOD/SOS; HR, 4.47). The response rate and OS significantly better with the continuation or careful reduction of calcineurin inhibitors (CNI) than the conventional treatment strategy of switching from CNI to corticosteroids (response rate, 64.7% vs 20.0%). In summary, we identified the risk factors and the most appropriate therapeutic strategies for TA-TMA. The described treatment strategy could improve the outcomes of patients with TA-TMA in the future.

scholarly journals Pengaruh Laba Bersih dan Debt to Equity Ratio terhadap Dividen pada PT. Adaro Energy Tbk 2010 - 2017

2019 ◽  
Vol 3 (2) ◽  
pp. 80-84
Author(s):  
Septi Utami ◽  
Nor Norisanti ◽  
Faizal Mulya Z
Keyword(s):  
Correlation Coefficient ◽  
Financial Statements ◽  
Multiple Correlation Coefficient ◽  
Debt Ratio ◽  
Net Income ◽  
Multiple Correlation ◽  
Net Profit ◽  
Equity Ratio ◽  
R Value ◽  
Moderate Relationship

The purpose of this study was to study the effect of net income and the Debt Ratio on Equity to Dividends at PT. Adaro Energy Tbk 2010-2017. The technique used in this study was purposive sampling. The population used in this study is the financial statements of PT. Adaro Energy Tbk, which is listed on the IDX. And the sample from financial statements is available for 32 periods (quarterly). The results of the determination coefficient test (R2) of 0.253 can be interpreted that the effect of Net Profit and Debt To Equity Ratio to Dividend is 25.3%. The remaining 74.4% is influenced by other factors not explained in this study. Based on the multiple correlation coefficient test seen from the R value of 0.503, indicating that there is a moderate relationship between Net Profit and Debt To Equity Ratio with Dividends. Based on the F test the probability value sig. 0.015 <0.05 which means that together the value of Net Profit (X1) and Debt To Equity Ratio (X2) have a significant effect on dividends (Y). Based on the t test shows that Net Profit (X1) does not significantly influence dividend (Y), Debt To Equity Ratio (X2) does not significantly influence dividend (Y).

scholarly journals KOMPARASI KINERJA KEUANGAN PERBANKAN SYARIAH BERBASIS PENDEKATAN LABA RUGI DAN NILAI TAMBAH

IKONOMIKA ◽  
2017 ◽  
Vol 1 (2) ◽  
pp. 157
Author(s):  
Yulianti Saifudin ◽  
Yayan Pribadi
Keyword(s):  
Value Added ◽  
Financial Statements ◽  
Financial Ratios ◽  
Analysis Tool ◽  
Net Income ◽  
Financial Ratio ◽  
Islamic Bank ◽  
Income Statement ◽  
Net Profit ◽  
Productive Assets

Abstract-The objectives of this study are to analyze the differences in financial performance of Islamic bank by using the income statement approach and value added approach on financial ratios. Financial ratios used consisted of ROA, ROE, the ratio between the total net income by total earning assets, NPM, and  BOPO. The Object used in this study are listed Islamic Bank at Bank Indonesia. Population of this research are the financial statements of Islamic Banks, while the sample used was the financial statements for 2010-2014 for each income statement and the value added statement.  Analysis tool used to prove the hypothesis of this study is an independent sample t-test.The results showed that the average financial ratio (ROA, ROE, net profit ratio of productive assets, and NPM) there are significant differences between the Income Statement and Value Added Statement, while the BOPO ratio between the Income Statement and the Value Added Statement there is not a difference. 

scholarly journals PENGARUH BIAYA CORPORATE SOCIAL RESPONSIBILITY TERHADAP LABA BERSIH PERUSAHAAN PADA PT. UNITED TRACTOR, Tbk

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Jessica Wajongkere ◽  
Lintje Kalangi ◽  
Robert Lambey
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Business Community ◽  
Net Income ◽  
Net Profit ◽  
Independent Variable ◽  
Corporate Social

Corporate Social Responsibility is a continuing commitment by the business community to act ethically and contribute to the economic development of the local community and the wider community, along with the improvement of the living standards of workers and their families (Wibisono 2007). The purpose of this study is to determine the influence of CSR costs on the company’s of net profit on PT. United Tractor, Tbk. This research uses simple linear regression analysis method. The type of data used is quantitative data obtained from secondary data. The results showed that there is no influence between the two variables (corporate social responsibility cost to net income of the company). Based on t-test, t-table> t-count (3,182> -2,074) and significant 0,130 where this value> 0,05 meaning there is no influence between independent variable to dependent variable.Keywords: Cost of Corporate Social Responsibility, Net income

scholarly journals PENGARUH MODAL SENDIRI DAN MODAL PINJAMAN TERHADAP SISA HASIL USAHA (SHU) KOPERASI KOTA SUKABUMI

2017 ◽  
Vol 3 (2) ◽  
pp. 53
Author(s):  
Tria Rohmansyah ◽  
Sudarijati Sudarijati
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Technique ◽  
T Test ◽  
Net Income ◽  
Test Results ◽  
Net Profit ◽  
Quantitative Descriptive ◽  
Research Analysis

This research purpose how the influence of their own capital and loan capital of net income cooperative in Sukabumi City. This research is quantitative descriptive study using multiple regression analysis. The sampling technique used was purposive sampling where the sampling is based on certain criteria. From the established criteria, obtained 11 (eleven) sample cooperative in sukabumi city with the observation period of 2 (two) years for each sample cooperative. The research analysis tools using multiple regression analysis. Simultaneous hypothesis testing using the F and partial test using t-test with a probability level of 5 percent (0,05). F-test result explain that the own capital and loan capital Simultaneous have a positive and significant effect on net income cooperative. t-test results showed that the own capital have a positive and significant effect on net income. While loan capital is not have significant impact on net income cooperative in Sukabumi City.Key words : Equity, Loan Capital, Net Profit Margin

Mission statements exposed

2003 ◽  
Vol 15 (5) ◽  
pp. 255-262 ◽  
Author(s):  
Tahir Sufi ◽  
Howard Lyons
Keyword(s):  
Performance Indicators ◽  
Hospitality Industry ◽  
Corporate Strategy ◽  
Mission Statements ◽  
Financial Success ◽  
Return On Equity ◽  
Net Profit ◽  
Management Literature ◽  
The Relationship ◽  
Annual Turnover

In the strategic management literature mission statements are said to be an inseparable part of corporate strategy. It has been argued that they have an impact on the performance of the organization, yet the evidence is unclear. This study is an investigation into the relationship between the financial success of hospitality enterprises and their mission statements. Mission statements of 30 top hospitality enterprises were evaluated. This sample is of significance as it represents some of the largest corporations, and about 200 of the largest brands in the hospitality industry. The mission statements were scored and these scores were tested for correlation with three financial performance indicators. The results indicated that while there was a statistically significant correlation between the mission statements and the annual turnover, there was no significant correlation with the net profit margin or the return on equity. The article concludes by considering how firms may improve their performance by better managing their mission statements.

scholarly journals ANALISIS PERBANDINGAN PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN LABA BERSIH PT. BHASKARA MADYA JAYA

2020 ◽  
Vol 1 (1) ◽  
pp. 212-218
Author(s):  
Nia Agustin Pratama ◽  
Teguh Purwanto
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Fixed Costs ◽  
Net Income ◽  
Labor Costs ◽  
Net Profit ◽  
Operational Activities ◽  
Data Collection Technique ◽  
The Cost

With the addition of profits, the company can pay all costs that are sacrificed, so that the company's operational activities are guaranteed and can run well. The problems examined in this study are intended to find out how the comparison of recording costs using the full costing method and variable costing affects the net profit of PT Bhaskara Madya Jaya. Both of these methods simultaneously involve raw materials, direct labor costs and factory overhead costs. What distinguishes the full costing method using fixed factory overhead loads and variable, if the variable costing only adds to the variable overhead load. Production costs that are not included in the raw material and direct labor costs are the overhead of the manufacturing plant itself. Descriptive method with a quantitative approach is the model of this research. With the use of saturated sampling. Documentation is a data collection technique that researchers use. The results of the study and details obtained by comparing the full costing method and variable costing. In detailing the cost of production, the full costing method produced a greater than the costing variable, this is due to the full costing method adding all the elements of costs, variable costs or fixed costs . Then from the results of the breakdown of net income, using the full costing method, the nominal profit is found to be far less than using the variable costing method.

scholarly journals Pengaruh Non Performing Loan Dan Biaya Oprasional Pendapatan Operasional Terhadap Laba Bersih

2019 ◽  
Vol 2 (1) ◽  
pp. 135
Author(s):  
Oda Wida ◽  
Heikal Muhammad Zakaria Hakim ◽  
Syamsul Huda
Keyword(s):  
Financial Services ◽  
Net Income ◽  
F Test ◽  
Independent Variables ◽  
Determination Coefficient ◽  
Net Profit ◽  
Conventional Banks ◽  
Income Opportunity

<p><em>The purpose of this study was to analyze the effect of Operational Income Opportunity (BOPO), Non Performing Loans (NPL) on Net Income of 10 conventional banks that have the highest assets according to the Financial Services Authority (OJK) in 2017. The results showed that Non Performing Loan does not have a significant effect on net income, BOPO has an effect on net income. Based on the results of Determination Coefficient Analysis, the independent variables can explain the effect on Net Profit of 55.5%, while the remainder is explained by other variables not explained in this study. Based on the results of the F test, the independent variables simultaneously have a significant effect on Net Profit.</em></p><p> </p>

scholarly journals INFLUENCE OF SALES AND QUALITY COSTS ON NET INCOME

2020 ◽  
Vol 3 (1) ◽  
pp. 76
Author(s):  
Asep Mulyana
Keyword(s):  
Quantitative Methods ◽  
Financial Statements ◽  
Net Income ◽  
Quality Cost ◽  
Cost Of Quality ◽  
Trading Company ◽  
A Value ◽  
Quality Costs ◽  
Net Profit ◽  
Simultaneous Influence

Abstract: This study aims to determine (1) the effect of simultaneous sales and quality costs on net income, (2) the effect of partial sales on net income, (3) the effect of cost of quality on net income at PT Ultra Jaya Milk Industry & Trading Company Tbk. By using financial statements from 2011-2017. This research uses quantitative methods and is analyzed using multiple regression analysis. The results of the study show that the results of t count sales are 4.404 while t table = 2.776 then t count> t table. While the significance value of t hitug sales variable is 0.007 <0.05. Based on these results, sales have a positive and significant effect on net income. the result of t count quality cost is 4.088 while t table = 2.776 then t count> t table. While the significance value of the t variable sales variable is 0.009 <0.05. Based on these results, quality costs have a positive and significant effect on net income. Based on this study, it can be seen that F count shows a value of 12.592, which means greater than F table, which is equal to 6.94 with a significant value of 0.019 <0.05. This shows that the regression model can be used to predict sales variables and quality costs to net income and there is a simultaneous influence between sales and quality costs on net income.Keyword: Sales, quality costs, and net profit

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