Akreditasi Sinta 6
Vol. 3 No. 1 (2021): Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)
Articles
-
PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA
Abstract View: 487 PDF Download: 334This study aims to see the Effect of Performance Financial that measured with Ratio Profitability (ROA), Leverage (DAR), and Activities (TATO) both simultaneously and partially on Profit Growth in property and real estate companies sector in 2017-2019. The sampling technique used was purposive sampling. The number of samples is 33 companies from 35 companies. This type of research is quantitative research and the type of data used is secondary data in the form of financial reports obtained through http: //www.idx.co.id. The prerequisite analysis test uses the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The data analysis technique used is multiple linear regression analysis. Based on research that has been tested using SPSS version 17.0, the results show that simultaneously ROA, DAR, and TATO have an effect on profit growth. This is evidenced by the results of the F test where from the ANOVA table that the significant value is 0.00 <0.05. Partially ROA (X1) affects profit growth, DAR (X2) affects profit growth, and TATO (X3) has no effect on profit growth.
-
PENGARUH PENGENDALIAN INTERN TERHADAP KEANDALAN LAPORAN KEUANGAN PADA PT. SAPTA SARI TAMA PALEMBANG
Abstract View: 452 PDF Download: 279This research aims to see the effect of the implementation of internal control on the realiability of financial reporting. The financial reporting show indications of receivables that are not in line with expectations and the occurrence of excess or shortage of stock. This reporting is closely related to the implementation of internal control that can achieve the purpose of its implementation, namely the realiability of financial reporting. The population and sample in this research were 40 employees, all of which were used as a population. This research used exploratory and causality and the formulation of associative problems using questionnaires. Based on the results of the research, internal control affects the realiability of financial reporting. The conclusion of this research states that the hypothesis which states that internal control affects the realiability of financial reporting is acceptable..
-
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Abstract View: 412 PDF Download: 287This study aims to determine the magnitude of the effect of return on total assets, debt ratio and current ratio on firm value in the food and beverage sub-sector listed on the Indonesia Stock Exchange partially and simultaneously. The sample used in this study is the food and beverage sector manufacturing listed on the Indonesia Stock Exchange for the period 2017 to 2020 with a total sample of 10 companies.
The results showed that in the statistical F test, the calculated F value of 7.228 > 2.90 was greater than the f table, so return on total assets, debt ratio and current ratio simultaneously affected on firm value. Then the t statistic test where the results of return on total assets and debt ratio partially affect Price to Book Value while current ratio has no effect on firm value. For further research, it is expected to add variables that have not been included in this research model as independent variables, because there are still financial ratios and other factors that may also have an effect but are not included in this study.
-
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA PT. MUARA DUA PALEMBANG BERDASARKAN SAK ETAP NO. 15
Abstract View: 492 PDF Download: 326In the face of fierce competition in the business world, companies must strive to maintain increased profits or profits within the company. The increase that occurred in the company can be seen from its financial statements, because these reports are used to evaluate the condition of the company and to estimate the results of operations and cash flows in the future.
Financial reports are a medium of communication and information for internal and external parties of the company. One form of financial statements is the income statement and balance sheet. The income statement reports income and expenses over a certain period of time whereas the balance sheet reports the total assets, liabilities and owner's equity as of a specific date. Financial statements must be presented appropriately and accurately because the financial statements will be used as one of the considerations for decision making in the future.
-
PENILAIAN KESEHATAN PUSAT KOPERASI KARTIKA SRIWIJAYA BERDASARKAN PERATURAN DEPUTI BIDANG PENGAWASAN KEMENTERIAN KOPERASI DAN UKM REPUBLIK INDONESIA NOMOR 06/PER/DEP.6/IV/2016
Abstract View: 522 PDF Download: 277This study aims to assess the health of the Kartika Sriwijaya Cooperative Center for the 2019 financial year based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06/Per/Dep.6/IV/2016 concerning Capital Aspects, Quality of Earning Assets, Management, Liquidity, Efficiency, Independence and Growth, and Cooperative Identity. The research method uses descriptive qualitative. The research sample is the financial report of the Kartika Sriwijaya Cooperative Center for the 2019 financial year. The source of the research data is secondary data. Data collection techniques are interviews and documentation. The data analysis technique is descriptive qualitative. Based on the results of the study, it was shown that the health assessment of the Kartika Sriwijaya Cooperative Center for the 2019 financial year received a final score of 60.5, where the score was categorized in the predicate under supervision with details: (1) the capital aspect scored 12.00 with the predicate quite healthy; (2) the quality aspect of earning assets gets a score of 8.75 with a predicate under supervision; (3) the management aspect gets a score of 15.00 with a healthy predicate; (4) the efficiency aspect gets a score of 8.00 with the predicate quite healthy; (5) the liquidity aspect gets a score of 3.75 with a predicate under special supervision; (6) aspects of independence and growth get a score of 6.00 with the predicate quite healthy; and (7) the identity aspect of the cooperative gets a score of 7.00 with the predicate quite healthy.
-
ANALISIS PENGENDALIAN INTERN TERHADAP PENGELOLAAN PERSEDIAAN BARANG PADA CV. MUTIARA INARA
Abstract View: 468 PDF Download: 286This study aims to determine how the application of internal control to inventory management in CV. Inara Pearl. The method used is qualitative, which is mostly a description of the results of interviews and documentation studies. The data obtained will be analyzed qualitatively and described descriptively and given a complete picture of the object under study based on data obtained from the warehouse section of CV. Pearl Inara and is based on a theoretical foundation.
From the results of the study concluded that the internal control of inventory at CV. Mutiara Inara has been quite effective, where there is a separation of duties and related functions in receiving and releasing goods. As well as the monitoring of inventory which is carried out periodically by the company through checking
-
PENGARUH STRUKTUR MODAL DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2014-2018
Abstract View: 698 PDF Download: 470This study aims to obtain empirical evidence about: (1) Effect of Capital Structure on Financial Performance (2) Effect of Liquidity on Financial Performance. The population of this research is all banking companies listed on the Indonesia Stock Exchange in 2014-2018 amounting to 25 companies. The sampling technique is purposive sampling. The sample of this research is 125 companies. Data analysis with multiple regression.
The results of this study concluded that: (1) Capital Structure and Liquidity did not significantly influence Financial Performance (2) Capital Structure partially had a significant effect on Financial Performance (3) Liquidity partially had no significant effect on Financial Performance. In this research it is recommended to conduct further studies by including other independent variables that are suspected to have an influence on financial performance so that the scope is wider and more references to other researchers.
-
ANALISIS KINERJA KEUANGAN KOPERASI KELUARGA TRIDINANTI PALEMBANG
Abstract View: 410 PDF Download: 273Cooperatives need tools to determine the financial performance of cooperatives so that cooperative management can carry out their duties and obligations properly in accordance with the objectives of cooperatives in general. As a general guideline in knowing financial performance, it is necessary to have financial reports issued by cooperatives, to find out the success and problems experienced by cooperatives in managing their finances. The purpose of this study was to determine and analyze the financial performance of the Tridinanti Family Cooperative in 2015-2020. The type of data used is secondary data with data collection techniques in the form of financial balance reports and reports of remaining operating results. The results of the study concluded that the performance of the Tridinanti Family Cooperative for the last six years, from 2015 to 2020, was generally very good.
-
PENGARUH RETURN ON EQUITY (ROE) DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019
Abstract View: 530 PDF Download: 349This study aims to determine partially and simultaneously the effect of Return On Equity (ROE) and Earning Per Share (EPS) on stock prices. The research method used is a quantitative research method, where the data used is in the form of secondary data. The population in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019, totaling 30 companies. The number of samples used as many as 20 companies with purposive sampling technique. The data analysis technique used in this research is multiple regression analysis using panel data method. The results of the study partially show that Return On Equity (ROE) has no effect on stock prices in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019 and Net Profit Margin (NPM) affects stock prices in sub-sector manufacturing companies. sector. food and beverage sector listed on the Indonesia Stock Exchange in 2015-2019. Meanwhile, it simultaneously shows that Return On Equity (ROE) and Earning Per Share (EPS) together have an effect on stock prices in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019.
-
ANALISA BEBERAPA FAKTOR YANG MEMPENGARUHI PENYALURAN DANA MODAL KERJA PADA PT. BANK MANDIRI SYARIAH INDONESIA, TBK CABANG PALEMBANG
Abstract View: 436 PDF Download: 269Working Capital Financing is one of the products owned by Bank Mandiri Syariah Indonesia which will help the business working capital needs so that the smooth operation and business development plan will be guaranteed. Based on sharia principles with a choice of musharaka, mudharabah, murabahah and ijarah vomitiya bit tamlik contracts in accordance with the specifications for working capital requirements. In achieving the profit target obtained by Bank Mandiri Syariah, namely by incurring high costs and with high costs, it is expected to get maximum results. The problem that will be studied in this study is the extent to which the influence of several factors on the distribution of working capital funds at PT. Bank Mandiri Syariah Palembang
Data collection techniques used the results of interviews, field notes, and other materials. Data management techniques used were the results of interviews, observations, documentation, and library materials using descriptive analysis patterns. work of 0.05 or 0.5%. This effect when viewed is small, it indicates that the size of the company in distributing working capital funds will decrease by 0.5%. Or increase by 0.5%. Vice versa, the correlation of X2 to Y (Inventory turnover to working capital fund distribution), this can be seen from the processed data SPSS 24.0 for windows. The results of the study obtained a simple regression equation, it can be seen that several factors have a large (positive) influence on financing Working capital
