Indofood Sukses Makmur Research Articles

Pengaruh Likuiditas Dan Profitabilitas Terhadap Price Earning Ratio Pada PT. Indofood Sukses Makmur Tbk.

The research objective is to investigate and analyze the influence of current ratio and return on equity on the price earning ratio at the Indofood Sukses Makmur Tbk, either partially and simultaneously. The study used survey methods in an attempt to gather more field data assisted with research instruments adapted to the characteristics of descriptive qualitative research, in this case the researcher provides financial ratios are adjusted to the dimensions of the study variables. This research resulted that current ratio and return on equity simultaneously affected significantly to price earning ratio. While partially, only return on equity that has affected price earning ratio while current ratio not significance.

PENGARUH STRES KERJA DAN KOMPENSASI TERHADAP KOMITMEN INDIVIDU DAN KINERJA KARYAWAN PT. INDOFOOD SUKSES MAKMUR TBK DIVISI BOGASARI KALIMANTAN SELATAN

Employee’s job performance is a fundamental thing that supports the company in achieving its goals. Then an evaluation is carried out so that the company can know the performance of its employees so that research is carried out. The objectives of this study are: (1). Effect of work stress on individual commitment to employees of PT Indofood Sukses Makmur Tbk Bogasari Division. (2). Effect of work stress on the performance of employees of PT Indofood Sukses Makmur Tbk Bogasari Division. (3). Effect of compensation on individual commitments on employees of PT Indofood Sukses Makmur Tbk Bogasari Division. (4). Effect of Compensation on the performance of employees of PT Indofood Sukses Makmur Tbk Bogasari Division. (5). Influence individual commitment to the performance of employees of PT Indofood Sukses Makmur Tbk Bogasari Division. The population in this study were 192 people, the method used in this study was the survey method. The analysis technique used in this study is SEM (Structural Equation Modeling). The results of this analysis indicate that: H1. Work structure has a significant effect on individual commitment to employees of PT Indofood Sukses Makmur Tbk Bogasari Division. South Kalimantan. H2.Stres work has a significant effect on the performance of employees of PT Indofood Sukses Makmur Tbk, Bogasari Division, South Kalimantan. H3. Compensation has a significant effect on individual commitment to employees of PT Indofood Sukses Makmur Tbk Bogasari Division. South Kalimantan. H4. Compensation has a significant effect on the performance of PT Indofood Sukses Makmur Tbk Bogasari Division employees. South Kalimantan. H5. Individual commitment significantly influences the performance of employees of PT Indofood Sukses Makmur Tbk Bogasari Division. South Kalimantan.Keywords: Job Stress, Compensation, Individual Commitment, Employee Performance.

PENGARUH STRES KERJA DAN KOMPENSASI TERHADAP KOMITMEN INDIVIDU DAN KINERJA KARYAWAN PT. INDOFOOD SUKSES MAKMUR TBK DIVISI BOGASARI KALIMANTAN SELATAN

Employee’s job performance is a fundamental thing that supports the company in achieving its goals. Then an evaluation is carried out so that the company can know the performance of its employees so that research is carried out. The objectives of this study are: (1). Effect of work stress on individual commitment to employees of PT Indofood Sukses Makmur Tbk Bogasari Division. (2). Effect of work stress on the performance of employees of PT Indofood Sukses Makmur Tbk Bogasari Division. (3). Effect of compensation on individual commitments on employees of PT Indofood Sukses Makmur Tbk Bogasari Division. (4). Effect of Compensation on the performance of employees of PT Indofood Sukses Makmur Tbk Bogasari Division. (5). Influence individual commitment to the performance of employees of PT Indofood Sukses Makmur Tbk Bogasari Division. The population in this study were 192 people, the method used in this study was the survey method. The analysis technique used in this study is SEM (Structural Equation Modeling). The results of this analysis indicate that: H1. Work structure has a significant effect on individual commitment to employees of PT Indofood Sukses Makmur Tbk Bogasari Division. South Kalimantan. H2.Stres work has a significant effect on the performance of employees of PT Indofood Sukses Makmur Tbk, Bogasari Division, South Kalimantan. H3. Compensation has a significant effect on individual commitment to employees of PT Indofood Sukses Makmur Tbk Bogasari Division. South Kalimantan. H4. Compensation has a significant effect on the performance of PT Indofood Sukses Makmur Tbk Bogasari Division employees. South Kalimantan. H5. Individual commitment significantly influences the performance of employees of PT Indofood Sukses Makmur Tbk Bogasari Division. South Kalimantan.Keywords: Job Stress, Compensation, Individual Commitment, Employee Performance.

ANALISIS PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP GROSS PROFIT MARGIN (GPM) PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2015

Penelitian bertujuan untuk mengetahui pengaruh perputaran kas, perputaran piutang, dan perputaran persediaan terhadap Gross Profit Margin (GPM) pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011 - 2015 sehingga diharapkan dapat bermanfaat bagi pihak perusahaan manufaktur sub sektor makanan dan minuman di Indonesia sebagai bahan masukan dalam upaya meningkatkan laba kotor serta diharapkan dapat membuat kebijakan baru dalam kegiatan operasionalnya sehingga dapat meningkatkan laba kotor perusahaan manufaktur sub sektor makanan dan minuman di Indonesia. Jenis penelitian ini adalah penelitian kausal yang bertujuan menguji hipotesis tentang pengaruh variabel independen terhadap variabel dependen dengan pendekatan deskriptif kuantitatif. Populasi dalam penelitian ini yaitu perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2015 yang terdiri dari 14 perusahaan. Dengan teknik sampling yang digunakan adalah random sampling yaitu teknik penentuan sampel secara acak. Maka diperoleh 6 perusahaan, yaitu PT Indofood CBP Sukses Makmur Tbk (ICBP), PT Indofood Sukses Makmur Tbk (INDF), PT Mayora Indah Tbk (MYOR), PT Nippon Indosari Corpindo Tbk (ROTI), PT Siantar Top Tbk (STTP), dan PT Ultra Jaya Milk Industry and Trading Company Tbk (ULTJ). Alat uji analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa Perputaran Kas terhadap Gross Profit Margin (GPM) secara parsial menunjukkan hasil bahwa terdapat pengaruh negatif signifikan, Perputaran Piutang terhadap Gross Profit Margin (GPM) secara parsial menunjukkan hasil bahwa terdapat pengaruh negatif signifikan, Perputaran Persediaan terhadap Gross Profit Margin (GPM) secara parsial menunjukkan hasil bahwa terdapat pengaruh positif signifikan. Secara simultan Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan memiliki pengaruh positif signifikan terhadap Gross Profit Margin (GPM) sebesar 80,8 %.
 
 Kata Kunci : Perputaran Kas, Perputaran Piutang, Perputaran Persediaan, Gross Profit Margin (GPM).

ANALISIS FOREIGN DIRECT INVESTMENT (FDI) INDONESIA DI NIGERIA PERIODE 2014—2017: STUDI KASUS PT. INDOFOOD SUKSES MAKMUR*

Liberalism in international trading opens the opportunity for any country to sell their products to the whole world. One of the activities that cannot be separated from international trading is Foreign Direct Investment (FDI). Nigeria is one of many countries which really welcome the concept of FDI. There are Indonesian corporations that have been investing in Nigeria, one of them is PT. Indofood Sukses Makmur. With the Toleram Group from Singapore, the company has built a new corporation together, called De United Foods Industries Ltd (DUFIL). FDI concept and Product Life Cycle (PLC) theory are used in this research, along with the qualitative method and descriptive technique of data analysis. The result shows that PT. Indofood Sukses Makmur (De United Foods Industries Ltd) is a company with horizontal FDI model. The company classified in greenfield FDI category, which developed with merger. According to PLC theory, instant noodle from PT. Indofood Sukses Makmur which has been produced by De United Foods Industries Ltd in Nigeria is currently in the mature step.

ANALISIS PENILAIAN HARGA WAJAR SAHAM DAN KEPUTUSAN INVESTASI SECARA FUNDAMENTAL DENGAN MENGGUNAKAN METODE PRICE EARNING RATIO (Studi Keuangan Pada Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI)

This study aims to determine the fair price of shares and investment decisions fundamentallyby using the Price Earning Ratio approach seen from the development of the company’sfinancial condition. The fundamental variables used are ROE, EPS, DPS, PER, DPR. The typeof research used is quantitative descriptive. This study analyzed six companies as a sample,namely PT Delta Djakarta Tbk, PT Indofood Sukses Makmur Tbk, PT Kalbe Farma Tbk, PTMulti Bintang Indonesia Tbk, PT Jamu and Pharmaceutical Industry Sido Muncul Tbk and PTTempo Scan Pacific Tbk. The sample was obtained using purposive sampling technique. Theresults of this study indicate that PT. Delta Djakarta Tbk is in an overvalued position so thatthe investment decision that can be taken is by selling the shares. While PT Indofood SuksesMakmur Tbk, PT Kalbe Farma Tbk and PT Jamu and Pharmaceutical Industry Sido Muncul Tbkare in a correctly valued position so that the investment decision that can be taken is by holdingthe shares. While PT Multi Bintang Indonesia Tbk and PT. Tempo Scan Pacific Tbk is in anundervalued position so that the investment decision that can be taken is by buying the shares. Keywords: Stock Valuation, Fundamental Analysis, Price Earning Ratio, Intrinsic Value, Investment Decision

PENGARUH INVENTORY TURNOVER (ITO), DEBT TO EQUITY RATIO (DER), RETURN ON ASSET (ROA), EARNING PERSHARE (EPS), DAN PRICE EARNING RATIO (PER) TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to determine the effect of Inventory Turnover (ITO), Debt to Equity Ratio (DER), Return On Assets (ROA), Earning Per Share (EPS), Price Earning Ratio (PER) to Stock Returns on registered Food and Beverage Companies on the Indonesia Stock Exchange. The benefit of research is to provide information material to investors in making investment decisions. The number of companies to be sampled is 10 Food and Beverage Companies, namely: PT. Akasha Wira International Tbk (ADES), PT. Tiga Pilar Sejahtera Food Tbk (AISA), PT. Cahaya Kalbar Tbk (CEKA), PT. Multi Bintang Indonesia Tbk (MLBI), PT. Multi Bintang Indonesia Tbk (MLBI), PT. Sekar Laut Tbk (SKLT), PT. Ultrajaya Milk Industry and Trading Company Tbk (ULTJ), PT. Prashida Aneka Niaga Tbk (PSDN), PT. Indofood Sukses Makmur Tbk (INDF), PT. Delta Djakarta Tbk (DLTA), and PT. Mayora Indah Tbk (MYOR). In this study, secondary data is used, namely the Financial Report of Food and Beverage Companies listed on the Indonesia Stock Exchange for the period 2012-2016 which can be accessed via the internet. The data analysis method used is multiple regression analysis.
 Based on the results of the study, the regression equation was obtained as follows: Return = - 42,736 + 0,731 ITO + 13,582 DER + 3,306 ROA - 0,003 EPS + 3,203 PER + e showed that the ITO variable had a positive and not significant effect, the DER variable had a positive and insignificant effect. ROA variable has a positive and significant effect, EPS variable has a negative and not significant effect, and PER variable has a positive and significant effect on stock returns.
 ITO, DER, ROA, EPS and PER simultaneously influence the stock return of hospitality service companies. adjusted R2 value of 0.164. This means that 16.4 percent of variations in stock return variables can be explained by variations in ITO, DER, ROA, EPS and PER variables while the remaining 83.6 percent is explained by other variables outside the model.

ANALISIS FOREIGN DIRECT INVESTMENT (FDI) INDONESIA DI NIGERIA PERIODE 2014—2017: STUDI KASUS PT. INDOFOOD SUKSES MAKMUR

Liberalism in international trading opens the opportunity for any country to sell their products to the whole world. One of the activities that cannot be separated from international trading is Foreign Direct Investment (FDI). Nigeria is one of many countries which really welcome the concept of FDI. There are Indonesian corporations that have been investing in Nigeria, one of them is PT. Indofood Sukses Makmur. With the Toleram Group from Singapore, the company has built a new corporation together, called De United Foods Industries Ltd (DUFIL). FDI concept and Product Life Cycle (PLC) theory are used in this research, along with the qualitative method and descriptive technique of data analysis. The result shows that PT. Indofood Sukses Makmur (De United Foods Industries Ltd) is a company with horizontal FDI model. The company classified in greenfield FDI category, which developed with merger. According to PLC theory, instant noodle from PT. Indofood Sukses Makmur which has been produced by De United Foods Industries Ltd in Nigeria is currently in the mature step.

Analisa Laporan Keuangan Sebagai Dasar Penilaian Kondisi Kinerja Manajemen PT. Ultrajaya Milk Industry & Trading Company Tbk.

This research is conducted to know the performance of management of PT. Ultrajaya Milk Industry & Trading Company, Tbk. The method used in the form of quantitative descriptive that is by collecting, presenting, and analyzing data from the company using the analysis of liquidity and solvency ratios to the financial statements of PT. Ultrajaya Milk Industry & Trading Company, Tbk. period 2013, 2014, 2015, 2016 and 2017. Based on research that has been done, it can be concluded that PT. Ultrajaya Milk Industry & Trading Company, Tbk in the year 2013 - 2017 has a very good performance. Seen from the increase in the average number of Current Ratio for 5 years by 43%, Quick Ratio by 43% and Cash Ratio by 40%. The optimum performance of the company according to the calculation of liquidity ratio occurred in 2016 which increased 100% from each ratio.Based on the calculation of Solvency for 5 years decreased DTAR by 2%, DTER by 4% and TIE experienced an average increase of 158 times. Where the ratio of this ratio proves that the company is very solvable.Sedangkan Rentability ratio shows that the company is able to generate profits, although with a small percentage of less than 50%. Researchers also conduct an assessment of financial management performance of PT. Ultrajaya Milk Industry & Trading Company, Tbk. during the year 2013 - 2017 when compared with similar companies. And obtained the result that PT. Ultrajaya Milk Industry & Trading Company, Tbk has superior performance than PT. Mayora Indah Tbk and PT. Indofood Sukses Makmur, Tbk. with the rate ratio always above the industry average.

Analisis Rasio Profitabilitas dan Rasio Aktivitas sebagai Dasar Penilaian Kinerja Keuangan pada PT. Indofood

The purpose of this research was to determine the financial performance at PT. Indofood Sukses Makmur Tbk from 2012 to 2014. The data analysis method used is the documentation and the data obtained from www.indofood.co.id. The ratio is a tool used in this study to compare the amount of data one with another amount of data used to assess the financial position in a given period. The ratio used of which is the liquidity ratio as represented by the current ratio and the quick ratio, the solvency ratio is represented by the debt ratio and total debt to equity ratio and profitability ratio represented by return on assets and return on equity. The results in the study from 2012 to 2013 from liquidity ratio seen from the current ratio and quick ratio decreased. The increase occurred in 2013 to 2014 due to the increase in current assets so that liabilities can be met. Thus PT. Indofood Sukses Makmur Tbk included in either category. Seen from the solvency ratio of the debt ratio and Total Debt to Equity Ratio insufficient capital companies underwriting debt by creditors so that PT. Indofood Sukses Makmur Tbk is said to be better than the year 2012-2014. From the ratio of profitability seen in return on assets and return on equity declined in 2012 to the year 2013. The increase occurred in 2013 to 2014 due to the efficiency in using assets to make a profit so that the state of the PT. Indofood Sukses Makmur tbk termasuk in both categories

ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

A necessity for companies to include cash flow statements in financial statements. One analysis of financial performance using the cash flow statement is the ratio of cash flow statements. The purpose of this study was to find out the financial performance of six food and beverage companies during 2014-2017. This study uses the ratio analysis method. The ratio used in this study is the ratio of operating cash flows, the ratio of operating cash flow to interest, the ratio of capital expenditure, the ratio of total debt, and the ratio of cash flows to net income. From the results of calculations using the ratio analysis of cash flow reports obtained that from the six food and beverage companies namely PT. Tiga Pilar Sejahtera Food Tbk, PT. Delta Djakarta Tbk, PT. Mayora Indah Tbk, PT. Nippon Indosari Corpindo Tbk, PT. UltraJaya Milk Industry & Trading Company Tbk, PT. Indofood Sukses Makmur Tbk has a very good improvement, although not too high.Keywords: Cash flow statement, Operating cash flow, Cash flow ratio, Financial performance, Bursa Efek Indonesia

Analisis Capital Asset Pricing Model Dalam Pengambilan Keputusan Investasi Saham Studi Kasus: Perusahaan Yang Tergabung Di Indeks IDX30

The purpose of this study was to determine the CAPM method used in making stock investment decisions in companies incorporated in the IDX30 Index. The results of research based on the analysis of Capital Asset Pricing Model states that investment decisions made on stocks are not efficient or not good, which is to consider selling these shares. The shares that have inefficient stock evaluation are: Adhi Karya, AKR Corporindo, Bank Rakyat Indonesia, Bank Mandiri Indonesia, Bumi Serpong Damai, Charoen Phokpand, Indofood Sukses Makmur, Lippo Karawaci, Matahari Department Store, Media Nusantara Citra, Gas Company State, PP Properti, Summarecon Agung, Sawit Sumbermas Sarana and Waskita Karya. The stocks that have efficient stock evaluation are: Adaro Energy, Astra International, Bank Central Asia, Bank Negara Indonesia, Gudang Garam, HM Sampoerna, Indofood CBP Sukses Makmur, IndoCement Tunggal Prakasa, Kimia Farma, Pakuwon Jati, Semen Gresik, Sri Rejeki Isman, Telekomunikasi Indonesia, United Tractors and Unilever Indonesia. Based on calculations and decisions to invest through the above CAPM method, the authors decide to invest in some companies with consideration of the company's shares affecting changes in the market with systematic risk (β) is good, have an efficient stock evaluation. The companies are Bank Central Asia, Bank Negara Indonesia, Gudang Garam, IndoCement Tunggal Prakasa, United Tractors and Unilever Indonesia.

AN INTEGRATED HEALTHY BREAKFAST EDUCATION FOR TEACHERS, SCHOOL CHILDREN, AND PARENTS IN WEST JAVA

Both skipping and unhealthy breakfast are frequent among Indonesian school children that may cause by low income and lack of awareness on benefits of healthy breakfast. Previous breakfast educations at school focus on the children. The objective of this community services was to build awareness of teachers, school children, and parents integrated. The method of this program was to train teachers, to educate parents, and to educate school children (3rd-6th grades) about healthy breakfast. A material of teacher training and education includes healthy breakfast, healthy snacks, and supported by comics and “cakram” of healthy breakfast. The material given to the target groups includes healthy breakfast; safe snacks, balanced nutrition, and hand wash through oral communication by example, reading comics and discussion. This community service was held on April 2017-April 2018 in Bandung, Tangerang, and Bogor of West Java in collaboration with PERGIZI PANGAN Indonesia and PT Indofood Sukses Makmur. The results showed healthy breakfast education goes well as planned. As much as 221 teachers, 4713 primary school children, 270 parents were educated on that topics. The trained teachers and parents agree to continue the healthy breakfast education program, once each semester. The children said that the design and the messages on healthy breakfast in the comics were interesting and easily understood.

PENGARUH BUDAYA ORGANISASI, KOMITMEN ORGANISASI, DAN MOTIVASI KERJA TERHADAP KEPUASAN KERJA DAN KINERJA KARYAWAN

This research aims to test and prove the influence of organizational culture, organizational commitment, and motivation of work towards job satisfaction and performance of employees of PT Indofood Sukses Makmur Tbk Kalimantan. The population in this study were employees of PT Indofood Sukses Makmur Tbk Kalimantan some 392 employees originating from the manufacturing, human resources development, marketing, and accounting. Using the formula, the respondent elected slovin as samples of 50.5% of the number of 198 employees originating from the manufacturing of 155 employees, human resources a number of 19 employees, marketing a number of 14 employees, and accounting of 10 employees. Based on the results of data analysis using Structural Equation Modeling (SEM) through AMOS 16.0, the results showed the 7 proposed hypotheses, there is a significant hypothesis 6 or received and there is a rejected hypothesis 1. As for the hypothesis is a hypothesis accepted: 1. Organizational culture affect significantly to job satisfaction of employees. Hypothesis 2. Organizational commitment affect significantly to job satisfaction of employees, the hypothesis 3. Influential work motivation significantly to job satisfaction of employees, hypothesis 4. Organizational culture affect significantly the performance of employees, the hypothesis 6. Significant impact on the motivation of working performance of employees, and hypotheses 7. Job satisfaction influence significantly the performance of the employees of PT Indofood Sukses Makmur Tbk Kalimantan. The hypothesis was rejected while the 1 is the hypothesis that 5 has no effect on the Organization's commitment to the performance of the employees of PT Indofood Sukses Makmur Tbk Kalimantan

Analisis Perputaran Modal Kerja Dan Perputaran Total Aset Terhadap Basic Earning Power (BEP)

Working capital in a company is very important because it pays the company’s all current liabilities, its sources can be derived from the results of the company's operations and sales profits. The higher working capital turnover, the smaller funds that are embedded in working capital to achieve sales, thus showing that the company is efficient in the use of working capital. Basic earning power describes the company's effectiveness in utilizing all sources of funds, which shows the economic profitability of the company. The purpose of this study was to determine and analyze whether or not there are relationships between working capital turnover and asset turnover total of the basic earning power. The study was conducted at PT Indofood Sukses Makmur, Tbk and PT Mayora Indah Tbk. using the simultaneous linear regression analysis as the tool for the analytical method. The research resulted that for the case of PT Indofood Sukses Makmur there is a significant relationship between working capital turnover and total asset turnover on the basic earning power. As for PT Mayora Indah Tbk. author did not find a relationship between working capital turnover and total asset turnover total on the basic earning power due the result of SPSS being not significant.

Analisis Manajemen Asset Dan Penjualan Terhadap Tingkat Pengembalian Aktiva

To be able to grow and thrive in running operations, companies require assets and substantial sales. Therefore, companies are faced with the problem of how to manage these assets and generate sales. Effective management and efficient assets will generate large sales, which will affect the rate of return on assets of the company. The purpose of this study is to determine how much asset management, sales and return on assets produced by PT. Indofood Sukses Makmur Tbk and PT. Mayora Indah Tbk, as well as asset management and sales effect on the return of assets at PT. Indofood Sukses Makmur Tbk and PT. Mayora Indah Tbk, with the period of 2005 through 2014. The results showed that PT. Mayora Indah Tbk. produced the highest and more stable Total Assets Turnover (TATO). The same amount of assets that can increase the sales volume of its assets when turnover increased or enlarged. PT. Mayora Indah Tbk also has a fairly steady increase in sales from year to year compared to PT. Indofood Sukses Makmur Tbk. Additionally Return on Assets (ROA) is best produced by PT. Mayora Indah Tbk which in 2009 amounted to 11.5%, a positive ROA shows that from the total assets used to operate, PT Mayora Indah Tbk. able to generate profits. The higher of ROA, the better, because this ratio indicates that the company performs its operations effectively and resulting in notable returns. The simultaneous test shows that the asset management and sales on the return of assets have no significant effect

Analisis Investasi dan Pemilihan Portofolio Optimal pada Indeks Saham Kompas-100 dengan Menggunakan Single Index Model

AbstractA stock investment is one of alternatives that have a bright prospect in the futures. However, it is necessary to manage the risks, which is an important of choosing share intended. Up to now a relevan classic says “Don’t put all of your eggs in one basket”. Therefore the share diversification is necessary as an investment choise to form a portfolio. The main purpose of this research are the ascertain the optimal portfolio by using single index model. Population to be chosen in the study is firms listed on Kompas-100. However, the simple included are only 33 firms that present continuously simultan on Kompas-100. This research results showed that there were ten stocks of portfolio candidates from thirty-three stocks researched with the cut-off-point (C*) of 0,016495. And ten of stocks which have the biggest excess return to beta (ERB) make up the optimal portfolio. Allocation of these funds comprises 1,1365% for Astra Agro Lestari Inc stock (AALI), 14,3439% for Astra International Inc stock (ASII), 5,072% for Cahroen Pokphand Indonesia Inc Stock (CPIN), 14,9259% for Gudang Garam Inc stock (GGRM), 10,1117% for Gajah Tunggal Inc stock (GJTL), 6,0152% for Indofood Sukses Makmur Inc stock (INDF), 7,7498% for Indocement Tunggal Perkasa Inc (INTP), 4,5907% for Kalbe Farma Inc stock (KLBF), 11,8773% for United Tractor Inc stock (UNTR), 24,177% for Unilever Indonesia Inc stock (UNVR). The portfolio rate of return of 3,62999% and risk of 9,45729%. The conclusion of this study is that rational investor will invest their funds in optimal portfolio comprises stocks candidates portfolio.

Effect of Nutritional Counseling and Stretching Exercises Programs on Nutritional Status and Nutrition Intake

The objective of this study was to analyze the effect of nutritional counselling and stretching exercises programs on nutritional intake and nutritional status at Indofood Sukses Makmur Company, Jakarta. The design of this study was used quasy experiment research using one group pre test and post test design and the subject used was purposive sampling on 35 employees by anthropometric measurement, body compotision and food recall 2x24 hours. Interventions provided are nutritional counselling through meetings once per month and social media by whatsapp apps 3-5 times per week and stretching exercises program 10 times per week for 14 weeks. The result showed that there were significantly decreased in weight (1.6 kg), Body Mass Index (BMI) of 0.7 kg/m 2 and Body Fat Percentage (BFP) of 0.8% with p-value<0.05. The increase nutrient intake (energy, protein, fat and carbohydrate) but only protein intake was significant effect (p<0.05) of intervention. This implied that combination of nutritional counselling and stretching exercises programs was effective to maintenance nutritional status.

International Financial Reporting Standards (Ifrs) Convergence Effect To Accounting Conservatism

IFRS Convergence (International Financial Reporting Standards) is to adapt domestic standards to conform to IFRS (International Financial Reporting Standards). Implementation of accounting standards closely related to the selection of accounting methods. Each accounting method has a different level of conservatism. Conservatism is an attempt to choose acceptable public accounting methods that slow down the recognition of revenues, accelerate the recognition of expenses, lower the valuation of assets, and elevate the assessment of debt. This research is important to be done in an attempt to prove empirically an increase in accounting conservatism in the period after the convergence of International Financial Reporting Standards (IFRS), when compared to the period before the convergence of International Financial Reporting Standards (IFRS). The sample used in this research is PT. Indofood SuksesMakmur, Tbk with the observation period of 2010-2014. Paired-samples T-Test analysis will be used with SPSS (Statistical Package for Social Science) program Version20.Study results shows that with the implementation of a financial accounting standards (IFRS Convergence) indicating a significant differences to Accounting conservatism value in PT. Indofood SuksesMakmurTbk.

PENGARUH PRICE EARNING RATIO (PER), EARNING PER SHARE (EPS), DEVIDEND YIELD RATIO (DYR), DIVIDEND PAYOUT RATIO (DPR), BOOK VALUE PER SHARE (BVS) DAN PRICE BOOK VALUE(PBV ) TERHADAP HARGA SAHAM PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII)

One of the financial ratios that can be used to provide information on how much society (investors) or shareholders appreciates the company, so they want to buy stockof the company at a higher price than the book value of stock is the ratio of share capital or market ratio. This research aims to prove the influence of PriceEarning Ratio (PER), Earning Per Share (EPS), Devidend Yield Ratio (DYR), Dividend Payout Ratio (DPR), Book Value per Share (BVS) and Price Book Value (PBV) Sharia shares. The sample in this research consists of two sub-sector food and beverage companies listed in Jakarta Islamic Index, namely PT. Indofood CBP Sukses Makmur, Tbk and PT. Indofood Sukses Makmur, Tbk. To explain the influence of these variables, the data obtained in this research were analyzed using multiple linear regression model. The result of T test shows that Price Earning Ratio (PER), EarningPer Share (EPS), Book Value Per Share (BVS) and Price Book Value (PBV) have an effect on stock price. Devidend Yield Ratio (DYR) and Devidend Payout Ratio (Parliament) partially have no effect on stock prices. F test results show that Price Earning Ratio (PER), Earning Per Share (EPS), Devidend Yield Ratio (DYR), Devidend Payout Ratio (DPR), Book Value Per Share (BVS), Price Book Value (PBV) simultanly have effect on stock prices. Keywords: Price Earning Ratio, Earning Per Share (EPS), Devidend Yield Ratio (DYR), Devidend Payout Ratio (DPR), Book Value Per Share (BVS), Price Book Value (PBV) and Sharia Stock Price