Jurnal Akuntansi, JAkt diterbitkan oleh Program Studi Akuntansi Politeknik Darussalam secara berkala (setiap enam bulan) dengan tujuan untuk mempublikasikan hasil penelitian dan pemikiran akuntansi yang relevan bagi pengembangan profesi dan praktek akuntansi di Indonesia. Sesuai dengan tujuannya, jurnal ini diharapkan dibaca oleh para akademisi, praktisi, peneliti, regulator, mahasiswa, dan pihak lain yang tertarik dengan pengembangan dan praktek akuntansi di Indonesia umum.
ANALISIS SISTEM PENCATATAN DAN METODE PENILAIAN PERSEDIAAN BARANG DAGANG PADA CV ISTANA KOMPUTER PALEMBANG
Abstract. CV Istana Computer is a company engaged in the sale of computers, laptops and computer repairs (service). This Article is that aims to know the recording system and appraisement methods of merchandise inventory at CV Istana Computer Palembang. Based on the data obtained by the author, it can be concluded that the company records inventories using the periodic system in accordance with the financial accounting standards for micro, small and medium enterprises (sak emkm) in 2018 and has not applied the inventory appraisement method in accordance with the financial accounting standards for micro, small and medium enterprises (sak emkm) in 2018. Finally, the author analysis using a perpetual recording system and determine the appraisement method of inventory using the FIFO (First In First Out) and Weighted Average method.
Appraisement Methods of Merchandise Inventor
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PERHITUNGAN PPH PASAL 21 TAHUN 2020 DI SMP KARTIKA II-1 PALEMBANG DAN SMP NEGERI 51 PALEMBANG
Abstract. This research formulation problem how to calculate income tax revenue in 2020 at junior high school Kartika II-1 Palembang and junior high school 51 Palembang. The author take a data by observation, interview, document, and literature study. This research can be conclude that there is a difference of the income received between employees at Junior High School Kartika II-1 Palembang and Junior High School 51 Palembang so the result of calculations income tax have a difference. Junior High School Kartika II-1 Palembang haven’t yet do calclations, deductations, and reporting of income tax revenue. The employees of Junior High School Kartika II-1 Palembang who received double income there were difference result of income tax revenue between those reported and calculation by author because have not linkages of calculation, deduction, and reporting for income received from Junior High School Kartika II-1 Palembang with the relevant agencies. The employees at Junior High School 51 Palembang for government employees status have do calculation. Deduction, and reported of income tax revenue, and the honorary status for the tax directly deducate from Wage Subsidy Assistance fund.
PENGARUH PERHITUNGAN GAJI TERHADAP KINERJA PEGAWAI PADA PT. SARI MULYA INDAH FURNITURE PALEMBANG
Abstract. A salary pay on supply of services performed by employees working for a month. Payroll section concerning the continuity of the company. To cope with payroll fraud and that the payroll process goes well, it would require an accounting system penggajjian good and fair. The problem of how the application of payroll accounting system on the performance of employees of PT. Sari Mulya Indah Furniture Palembang and how its effect on performance. The aims of the research was to determine the accounting system penggajian at PT. Sari Mulya Indah Furniture Palembang. The research setting was PT. Sari Mulya Indah Furniture Palembang. Methods of data collection using primary and secondary data while the data analysis method used quantitative method. From the research, the researcher concluded that PT. Sari Mulya Indah Furniture Palembang always paid attention on the effect on the performance of employe’s salaries.
PROSEDUR ADMINISTRASI PENERIMAAN DAN PEMBIAYAAN ANAK PANTI PADA PANTI ASUHAN NUR ASIYAH BALAYUDHA PALEMBANG
Abstract. The research was conduted at the Nur Asiyah Balayudha orphanage in Palembang by studying the activities of receiving and financing the orphanage in the Nur Asiyah orphanage. This study uses descriptive research that is based on data from Nur Asiyah orphanages and uses primary and secondary data sources. This study aims to determine how the administration of revenue and financing in the Nur Asiyah orphanage in the event of an error in administration of receipts and financing will slow down the administrative activities at the orphanage. to obtain personal data about themselves, the views and opinions of each individual interviewed, which are considered to be reference material or comparative data with other opinions in order to obtain a more valid truth.
PROSEDUR PENCATATAN PENERIMAAN KAS DI PT. SURYA SAPTA CAKRAWALA JAKARTA
Abstract. Cash receipts are a transaction that causes an increase in the company's cash and bank balance as a result of small sales of production, receipt of receivables or other transaction results that cause an increase in cash. Apart from that, recording cash receipts is also used to control the entry of money into a company. Another benefit of recording cash receipts can be compared to the money that came in in the previous period. Therefore, every company, whether private or government, should have basic work implementation procedures to support the smooth operation of the company. By having adequate procedures, the controls and goals to be achieved in an organization can run well. a sequence of data processing steps or a sequence of activities involving several people in one or more departments created to ensure uniform handling of a company transaction that occurs repeatedly.
EVALUASI SISTEM PENCATATAN PENERIMAAN DAN PENGELUARAN KAS PADA SDK MITRA PENABUR PALEMBANG
Abstract. In writing this journal, the authors obtained data from SDK Mitra Penabur Palembang. The author takes the data in 2 ways field research was to observe directly related functions in the cash receipt and disbursements, while the techniques of data collection by interview is to ask directly to the employe. Based on the evaluation of the accounting system of cash receipts and disbursements which discusses the function, documents, records and network related procedures that there are still weaknesses. Results of the study showed that the accounting system of cash receipts and payments have not been organized system of the petty cash fund for cash disbursements in cash which are relatively small and still use a system running the system.
PERLAKUAN ASET TETAP PADA PT PERTAMINA EP ASSET 1 FIELD RAMBA MUSI BANYUASIN
Abstract.Companies carrying out operational activities have supporting factors, one of the most important supporting factors being fixed assets. Fixed assets have the most important position in a company because they require a large amount of funds and are invested over a long period of time. Fixed assets are assets owned by the company and used in the company's operations, not sold within the framework of the company's normal activities and have a useful life of more than one year. Fixed assets are divided into two, namely tangible fixed assets and intangible fixed assets. Tangible fixed assets are assets in real form, visible from the five senses.. For example, land used as a place to build buildings for company activities, buildings used as places to carry out company activities (factories, offices, etc.), machines used to produce or carry out certain company activities and similar assets. Meanwhile, intangible fixed assets are assets that do not have a physical form. For example, patents, copyrights, trademarks and goodwill are long-term assets that are useful in the company's operational activities and are not intended for sale.
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PROSEDUR PENGELUARAN DAN PENGISIAN KEMBALI DANA KAS KECIL PADA KSP KOPDIT PANSOS SETIA KAWAN KECAMATAN MUARA PADANG KABUPATEN BANYUASIN
Petty cash fund management procedures are one of the factors that affect the company’s operasional success in achieving its goals. Implementation of good procedures will bw able to provide protection, supervision on the management of petty cash funds. The procedure for disbursing and replenishing petty cash funds at KSP Kopdit Pansos Setia Kawan has been carried out well, which has gone through various procedures for the formation of petty cash funds.KSP Kopdit Pansos Setia Kawan sub-district Muara Padang Banyuasin District, uses a changing fund system and does not determine the size of the expenditure balance and replenishment of petty cash funds.
SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA OOMA CAFÉ BAR PALEMBANG
In writing this final report, the author conducted research on Ooma Cafe Bar Palembang which is located at Jl. Lt. Col. Iskandar No. 18, 24 Ilir, Bukit Kecil, Palembang city. This study aims to determine the Cash Sales Accounting Information System at Ooma Café Bar Palembang. This research was carried out using descriptive analysis technique, namely making conclusions or describing the situation by age. The results showed that the Cash Sales Accounting Information System at Ooma Café Bar Palembang was not in accordance with the theory. Traps often occur within the Company. There is no accounting function and warehouse function, and the name of the customer from cash sales transactions has not been included.
PROSEDUR PENAGIHAN PIUTANG PADA PT DUTA CHAMPION UTAMA PALEMBANG
This study aims to analyze the level of receivables control to increase the effectiveness of receivables collection at PT Duta Champion Utama Palembang City. The data used is primary data which is directly collected through interviews from company sources and direct field practice. By its nature, the author uses qualitative data that is not in the form of numbers. The results show that the billing period has been good in 2016 to 2018 because the duration of time used for the billing process until it reaches the finances is quite maximal and on time, but there is a decrease in the level of billing effectiveness in 2019 to 2021 with obstacles One of the unexpected things is that there is a change in the document/file to the billing procedure that is carried out every month. This requires the company to carry out better control in order to maintain and increase the effectiveness of collection of receivables.
PROSEDUR PENGENDALIAN INTERN TERHADAP KAS KECIL PADA PT ADITYA MANDIRI SEJAHTERA (CELCIUS STORE) PTC MALL PALEMBANG
In writing this final report, the author conducted research at PT Aditya Mandiri Sejahtera (Celcius Store) PTC Mall Palembang which is located at PTC Mall Palembang LT.UG Unit 8-10 Jl. R Sukamto 8 Ilir Palembang City. The company is an organization that manages or utilizes the available resources to earn a profit, hereby the authors collect data by means of observations, interviews, and by library research. The purpose of this study is to determine the effectiveness of the internal control of petty cash disbursements that is applied to prevent and minimize the possibility of fraud, making it easier for auditors to audit the petty cash disbursement system that is run. From the results of the study, the authors found that there was a dual task, namely the petty cash disbursement function and the recording function. And the draft document for proof of petty cash disbursement has not been used with a printed serial number. The advice given by the author should be a clear separation of functions in carrying out the task of disbursing petty cash, because with the development of the company's activities, more and more cash turnover will occur and it is better to design an adequate form of proof of petty cash disbursements.
DETERMINAN WHISTLEBLOWING TERHADAP NIAT PEGAWAI BPKAD PALEMBANG
Whistleblowing is still very rarely done in an organization, given the many risks that may be faced by whistleblowers. Therefore, it will be very difficult to find out fraudulent acts that occur in an organization. This study aims to determine the factors that influence the intention of BPKAD Palembang employees to do whistleblowing. The study population was all BPKAD employees totaling 90 people, while a sample of 34 people was selected using probability sampling techniques. The research method is quantitative research. Data were collected using a Likert scale, with data analysis techniques using multiple linear regression through the SPSS version 25 program. The results of this study indicate that personal cost and religiosity variables have a positive and significant effect on employee intention to do whistleblowing, while subjective norm variables and control perceptions behavior does not affect whistleblowing.
ANALISIS RASIO LIKUIDITAS DAN RASIO PROFITABILITAS PADA BANK RAKYAT INDONESIA TBK, TAHUN 2015-2017
Financial ratio analysis is the activity of comparing the numbers in financial statements by dividing one number by another. The company liquidity ratio describes the company's ability to fulfill its short-term obligations to short-term creditors. Profitability Ratio is a ratio that can measure a company's ability to make a profit, both in relation to sales, assets and own capital. This study aims to determine financial performance by using liquidity ratios and profitability ratios for 2015-2017. The object of this research is the Analysis of Liquidity Ratios and Profitability Ratios at Bank Rakyat Indonesia Tbk. The method in this study uses quantitative analysis techniques. The technique used is to use liquidity ratio and profitability analysis. Based on the research on the financial ratios of Bank Rakyat Indonesia Tbk, in terms of the Liquidity Ratio, the performance has increased. This can be seen in the Quick Ratio and Loan to Asset Ratio in 2015-2017 which have increased. The higher or greater the value of liquidity, indicates the condition of the company is in a liquid condition because it is able to pay off short-term liabilities. While the profitability ratio tends to fluctuate. This can be seen on the Net Profit margin, Return on Assets and Return on Equity.
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PROSEDUR PENGELOLAAN KEUANGAN DESA MUARA BATUN KECAMATAN JEJAWI KABUPATEN OGAN KOMERING ILIR
This research was conducted in Muara Batun Village, Jejawi Subdistrict, Ogan Komering Ilir Regency to determine the village financial management procedures in Muara Batun Village, Jejawi Subdistrict, Ogan Komering Ilir Regency. The data collection methods used in this research are observation, interview, and documentation. This study provides suggestions, namely that the village government as the holder of responsibility for village financial management is expected to be able to improve the quality of village financial implementation activities by considering village potential and prioritizing planning. The village government should also conduct massive socialization by involving the entire community in the preparation of the Village financial plan and provide transparent access to information to the community regarding the planning, implementation and accountability of all Village financial implementation activities. And to be able to achieve a very effective measure of effectiveness for Muara Batun Village, it is necessary to carry out intensive guidance and supervision and assistance by related agencies, sub-district heads, APIP and other stakeholders. Because village finances are currently in the spotlight of all elements. It is necessary to increase the capacity of village officials to prepare participatory planning and stay on target.
ANALISIS KOMPARATIF LAPORAN KEUANGAN UNTUK MENILAI TINGKAT LIKUIDITAS PADA PT FISHINDO KUSUMA SEJAHTERA (FKS) YANG TERDAFTAR DI BURSA EFEK INDONESIA
In a company the level of liquidity is used as a measuring tool to assess how liquid the company is. The author conducts research to assess the level of corporate liquidity at PT. Multi Agro Tbk FKS 2014, 2015, 2016 and 2017 are based on financial statements consisting of balance sheet and income statement which are broken down into components of current assets, current debt, inventories, cash and cash equivalents, net sales and net working capital. This study uses liquidity ratio analysis. The purpose of this research is to find out how the level of company liquidity at PT. FKS Multi Agro Tbk. From the results of the analysis, it is known that the level of liquidity of the company PT. Multi Agro Tbk FKS shows an unfavorable ratio figure, because it does not meet the industry standard average. This can be seen from the average level of growth in current assets, current debt, inventories, cash and cash equivalents, net sales and net working capital per year.
PENCATATAN AKUNTANSI DALAM PENJUALAN KONSINYASI PADA KLINIK OPINA PALEMBANG
This research was conducted at the Klinik Opina Palembang. The purpose of this study was to find out how the accounting records in consignment sales at the Klinik Opina Palembang on the sale of commission products from the security guard, namely PT. Indofarma, Tbk period March 2021. From the results of the study, there are two methods that can be used by the Klinik Opina Palembang to record consignment sales, namely separately and not separately. With the recording of separate and not separate methods, it will be seen the effectiveness of the methods used. Klinik Opina Palembang in accounting for consignment sales uses a separate accounting method, so that in measuring profit on consignment sales it is more effective, and can assess the performance of the ongoing consignment relationship.
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM DENGAN MENGGUNAKAN PROGRAM MICROSOFT EXCEL GENERAL LEDGER PADA UMKM RM DOA BUNDA PALEMBANG
This research aims to make financial reports in the UMKM of Doa Bunda Palembang Restaurant based on the applicable SAK EMKM by using the Microsoft Excel General Ledger program. The results of this research are that Doa Bunda Palembang Restaurant has not prepared financial statements based on the applicable SAK EMKM. The restaurant owner only records daily transactions in the form records of cash disbursements and cash inflows in a book. This research resulted in a financial report of the Doa Bunda Palembang Restaurant for period of December 31, 2020, which consisted of a profit and loss statement, a statement of financial position and notes to financial statements based on SAK EMKM rules. From the results of this research, it can be seen that financial position of Doa Bunda Palembang Restaurant for period of December 31, 2020 are: Assets of RP 74.172,400, Liabilities of RP 470,000, Equity of RP 9,000,000, and retained earnings of RP 64,702,400. This research hoped that restaurant owners can make financial reports based on the applicable SAK EMKM.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING UNTUK MENENTUKAN HARGA JUAL PADA UMKM TEMPE PAK RASMAN OKU SELATAN
The calculation of the cost of production is an important thingto note because of the increasing competiton between companies in producing quality products at comoetitive was conducted on umkm tempeh sir rasman. The purpose of this study is to analyze the comparision between the calculation of the cost of goods manufactured by the company with the calculation using the full costing method and analyze the results of the calculation using the full costing method that has been carried out.The research methods used to collect data are interviews, observation, documentation and literature study. The result of calculating the cost of production using the full costing method is greater than the calcution of the company’s cost of goods manufactured method by Rp.13.320.620 This difference occurs because the company does not calculate all factory overhead costs in detail, therefore it is recommended that umkm calculate all variable and fixed overhead costs in detail and use the full costing method calculation.
PENATAUSAHAAN ASET TETAP DAN PENGAWASAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH KOTA PALEMBANG
The purpose of this study was to determine how much influence the fixed asset administration and regional financial supervision had on the Palembang city government. The sample of this study amounted to 100 respondents in offices and agencies in the city of Palembang related to fixed asset administration and regional financial supervision which were processed using SPSS version 24 software. Statistical analysis used in this study was the research instrument test, classical assumption test, regression analysis. multiple linear, coefficient of determination, F test and t test. The results of this study indicate that the administration of fixed assets and regional financial supervision have an effect both partially and simultaneously on the quality of financialreports in the Palembang city government.
PENGARUH SISA ANGGARAN TAHUN SEBELUMNYA DAN PERUBAHAN ANGGARAN TERHADAP PENYERAPAN ANGGARAN PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN
The purpose of this research is to find out the effect of the remaining budget from the previous year and budget changes on the budget absorption of the government of the district/city in South Sumatra. The population in this research are all districts/cities in South Sumatra Province which include 17 districts/cities with a total sample of 10 districts/cities by using the purposive sampling method. The data used in this research is secondary data obtained from the Directorate General of Fiscal Balance of the Republic of Indonesia with an observation year of 5 years. The analysis data method used in this research was the multiple regression analysis method. Based on the results of data processing through the IBM SPSS Statistic Software that had been analyzed, it is concluded that the remaining budget from the previous year affects budget absorption and budget changes did not affect budget absorption in districts/cities governments in South Sumatera.
SISTEM PENERIMAAN KAS DARI PENJUALAN TUNAI PADA PT. JAYA MASAWAN PUTRA SEJAHTERA (JMPS) CABANG GRAND JM PALEMBANG
Penelitian ini dilakukan pada PT Jaya Masawan Putra Sejahtera Cabang Grand JM Palembang. Tujuan penelitian ini adalah untuk mengetahui sistem penerimaan kas dari penjualan tunai pada PT Jaya Masawan Putra Sejahtera Cabang Grand JM Palembang. Teknik analisis yang digunakan dalam peneelitian ini adalah analisis deskriptif kualitatif. Hasil penelitian menunjukkan sistem penerimaan kas dari penjualan tunai pada PT Jaya Masawan Putra Sejahtera Cabang Grand JM Palembang sudah efektif, namun dalam sistem kerja telah terjadi perangkapan sistem kerja dari staff kas kecil yang terkadang merangkap menjadi staff accounting. Setoran penerimaan kas atas penjualan hanya dicatat dibukti setoran kas manual belum menggunakan sistem secara komputerisasi. Sistem akuntansi secara tepat, cepat, akurat, efisien dan ekonomis untuk membantu sistem akuntansi pengelolaan penerimaan kas dari penjualan tunai yang dirancang untuk memudahkan pekerjaan karyawan dan dapat menghasilkan informasi-informasi yang dibutuhkan oleh manajemen pengambilan dan pengelolaan keputusan dalam pengembangan usaha.
ANALISIS PERHITUNGAN DAN PELAPORAN PPH PASAL 23 ATAS SEWA KENDARAAN PADA PT. BANK SUMSEL BABEL KANTOR CABANG GELUMBANG
Penelitian ini dilakukan bertujuan untuk mengetahui bagaimana perhitungan dan pelaporan PPh 23 atas sewa kendaraan pada PT. Bank Sumsel Babel Kantor Cabang Gelumbang. Metode pengumpulan data dalam penelitian ini menggunakan metode penelitian deskriptif, yaitu dengan cara meyajikan gambaran lengkap mengenai laporan Pajak Penghasilan Pasal 23. Dalam penelitian ini atas transaksi sewa kendaraan dinas Avanza Veloz 1.5 MT PT. Bank Sumsel Babel Kantor Cabang Gelumbang selaku pemotong pajak wajib memotong pajak penghasilan atas sewa kendaraan sebesar Rp. 88.840,-. Setelah mengetahui seluruh pajaknya, maka yang harus dibayar oleh PT. Bank Sumsel Babel Kantor Cabang Gelumbang atas sewa kendaraan adalah sebesar Rp. 4.797.404,-. Dan untuk pembayaran sewa kendaraan dinas Innova G 2.0 MT, PT. Bank Sumsel Babel Kantor Cabang Gelumbang selaku pemotong pajak wajib memotong pajak penghasilan atas sewa kendaraan sebesar Rp. 131.454,-. Setelah mengetahui seluruh pajaknya, maka yang harus dibayar oleh PT. Bank Sumsel Babel Kantor Cabang Gelumbang atas sewa kendaraan dinas Innova G 2.0 MT adalah Rp. 7.098.516,-.
PERHITUNGAN HARGA POKOK PRODUKSI MASKER DALAM MENENTUKAN HARGA JUAL MELALUI METODE COST PLUS PRICING PADA KOPERASI BAITUL ISLAMIC GLOBAL (BIG) KOTA PALEMBANG
Tujuan penelitian ini yaitu untuk mengetahui perhitungan harga pokok produksi dan proses penetapan harga jual produk pada koperasi Baitul Islamic Global (BIG). Perhitungan harga pokok produski degan menggunakan metode full costing dan penetapan harga jual dengan menggunakan cost pluspricing. Berdasarkan karateristik masalah yang diangkat oleh peneliti, maka penelitian ini diklasifikasikan sebagai penelitian deskriptif kuantitatif. Data yang digunakan dalam penelitian ini yaitu data primer yang diperoleh langsung dari pihak koperasi seperti data hasil wawancara dengan pihak perusahaan serta data berupa informasi biaya- biaya produksi perusahaan selama bulan Oktober 2020. Sedangkan untuk data sekunder diperoleh dari buku, internet atau media lain yang mendukung penelitian ini. Dari hasil analisis data, hasil penelitian menunjukkan bahwa perhitungan harga pokok produksi perusahaan lebih rendah dibandingkan dengan perhitungan harga pokok produksi dengan menggunakan metode full-costing. Harga jual yang dihitung menggunakan metode perusahaan yaitu sebesar Rp 5.000 dan menurut metode full costing yaitu sebesar Rp 5.471. Hal ini disebabkan karena dalam perhitungan biaya over-head pabrik perusahaan tidak memperhitungkan beberapa biaya kedalam harga pokok produksinya seperti biaya pemeliharaan dan perawatan alat produksi, dan biaya depresiasi pada produk masker kain. Selain itu, penetapan harga jual perusahaan hanya mengekspetasi laba sebesar 10%,. Jadi, penetapan harga jual harus dilakukan secara tepat karena harga jual yang terlalu tinggi akan menjadikan produk kurang bersaing, sedangkan harga jual yang terlalu rendah akan menyebabkan kerugian bagi perusahaan.
Analisis Potensi,Kontribusi,Efektivitas Dan Realisasi Pajak Hotel Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Palembang
This study aims to determine the Contribution and Effectiveness of Hotel Taxes and Restaurant Taxes on Regional Original Income in Palembang City. The data used in this study is the realization of Palembang city's regional income based on regional cash receipts for 2016-2020. Data collection techniques used are observation, documentation, and interviews. This study uses the formula for calculating the contribution and effectiveness analysis. From the results of the study, it can be seen that the potential revenue from hotel taxes and restaurant taxes greatly influences the increase in local revenue. The contribution of hotel tax and restaurant tax on a percentage basis is very less. From this percentage, it can be seen that the hotel tax contribution was the largest in 2018 and the restaurant tax in 2019. The level of effectiveness of the hotel tax and restaurant tax in Palembang city in 2016-2020 experienced ups and downs. As well as the realization of hotel and restaurant tax revenues that always experience ups and downs from the predetermined target.
- ANALISIS METODE SPRINGATE SCORE DALAM MEMPERKIRAKAN POTENSI KEBANGKRUTAN PADA PT INDO KORDSA Tbk
Abstract This final report aims to determine the results of the analysis of calculation of the springate score method in estimating the potential for bankruptcy at PT INDO KORDSA Tbk. The data used is secondary data in the form of financial statements for 2016-2020. PT INDO KORDSA Tbk during the last five years experienced ups and downs or fluctuated, especially in 2020. The company experienced a loss in sales decline and an increase in current liabilities. A sign the company is in financial trouble. The calculation of the bankruptcy rate using the springate score method shows that the company is categorized in a healthy zone in 2016-2019, while in 2020 the company is categorized in a danger zone that has the potential to experience bankruptcy. In conclusion, the company’s financial condition is in good health or has no potential for bankruptcy even though the company suffered a substantial loss in 2020, and the suggestion is that the company should continue to improve its financial performance in order to avoid financial difficulties that can lead to bankruptcy.
Financial Difficulties, Bankruptcy, Springate Score
KINERJA SAHAM SEBELUM DAN PADA SAAT KRISIS EKONOMI GLOBAL DI BURSA EFEK INDONESIA
Stock performance before and at the time of global economic crisis in Indonesia Stock Exchange can be measured by using Sharpe, Treynor and Jansen method. The three methods assume that there is a linear relationship between portfolio return and return from many market indexes. Good stock performance is needed for the company to attract investors. This study aims to determine the stock performance before and at the time of global economic crisis in Indonesia Stock Exchange. The total population of this study is 507 companies while the total sample is 302 companies. The sampling method used is purposive sampling through certain criteria. The results show that stock performance does not have significant differences before and at the time of global economic crisis measured by Sharpe, Treynor and Jansen using paired sample t-test. Similar findings are also found using Kruskal-Wallice test that there is no significant difference on the stock performance between before and at the time of crisis.
PENGARUH INVESTASI AKTIVA TETAP DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN PADA PT. MUBA ELECTRIC POWER SEKAYU MUSI BANYUASIN
Penelitian ini bertujuan untuk menganalisa apakah investasi aktiva tetap beserta perputaran modal kerja secara bersama-sama berpengaruh terhadap profitabilitas perusahaan pada PT. Muba Electric Power, suatu perusahaan yang merupakan Badan Usaha Milik Daerah (BUMD) di Sekayu Musi Banyuasin. Populasi penelitian ini adalah data-data manajemen dan laporan keuangan terutama pada laporan neraca dan laporan laba rugi perusahaan yaitu laporan dari tahun 2006 sampai dengan tahun 2013. Dalam penelitiian ini seluruh populasi dijadikan sampel. Data dianalisis secara statistik dengan menggunakan uji asumsi klasik dan dianalisis dengan regresi linear berganda. Untuk melihat hubungan secara parsial dilakukan uji-t dan melihat hubungan secara simultan dilakukan uji-F dengan bantuan progran SPSS versi 17.0. Hasil analisis menunjukkan bahwa investasi aktiva tetap beserta perputaran modal kerja berpengaruh secara signifikan terhadap profitabilitas perusahaan pada PT. Muba Electric Power Sekayu Musi Banyuasin baik secara parsial maupun simultan. Nilai koefisien korelasi ganda (r) diperoleh sebesar 96.3%, ini berarti menunjukkan bahwa secara simultan variabel investasi aktiva tetap dan variabel perputaran modal kerja memiliki hubungan yang sangat kuat dengan variabel profitabilitas. Nilai koefisien determinan (r²) diperoleh sebesar 92.7% menunjukkan bahwa persentase hubungan pengaruh variabel independen (investasi aktiva tetap dan perputaran modal kerja) terhadap variabel dependen (profitabilitas) sebesar 92.7% atau dengan kata lain bahwa variabel profitabilitas (Y) dapat dijelaskan oleh variabel investasi aktiva tetap (X1) dan perputaran modal kerja (X2) adalah sebesar 92.7%
PENGARUH RATIO LIKUIDITAS, RATIO SOLVABILITAS DAN RATIO AKTIVITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SUBSEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2011-2014
Tujuan penelitian ini adalah untuk mengetahui pengaruh Current Ratio (CR), Debt to Equity Ratio (DER) dan Total Asset Turnover (TATO) terhadap Harga Saham pada perusahaan Subsektor Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2011-2014. Data yang digunakan adalah data panel. Jumlah populasi penelitian adalah 23 perusahaan dan jumlah sampel sebanyak 12 perusahaan, pemilihan sampel digunakan dengan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa secara parsial hanya variabel Total Asset Turnover (TATO) yang berpengaruh positif dan signifikan terhadap harga saham, sedangkan variabel Current Ratio (CR) dan Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap harga saham. Secara simultan, variabel Current Ratio (CR), Debt to Equity Ratio (DER) dan Total Asset Turnover (TATO) berpengaruh positif dan signifikan terhadap harga saham. Berdasarkan hasil perhitungan Uji Koefisien Determinasi diketahui bahwa nilai Adjusted R square adalah sebesar 0,126 atau 12,6% menunjukkan bahwa 12,6% harga saham dapat dijelaskan oleh CR, DER dan TATO sedangkan sisanya 87,4% dijelaskan oleh variabel lain yang tidak dianalisis dalam penelitian ini.
Total Asset Turnover (TATO) terhadap Harga Saham
ANALISIS KESEHATAN KEUANGAN BERDASARKAN ASPEK LIKUIDITAS PADA KOPERASI KREDIT KARYA JASA PALEMBANG TAHUN 2014
Penelitian ini bertujuan untuk mengetahui tingkat kesehatan keuangan Koperasi Kredit (Kopdit) Karya Jasa Palembang tahun 2014 berdasarkan aspek likuiditas pada laporan keuangannya. Data yang dipakai dalam penelitian ini adalah data sekunder yaitu data laporan keuangan Kopdit Karya Jasa Palembang periode tahun 2014. Dalam penelitian ini data dikumpulkan melalui metode studi kepustakaan dan wawancara. Untuk mengetahui tingkat kesehatan keuangan koperasi digunakan perhitungan yang telah ditetapkan dalam Peraturan Menteri Negara Koperasi dan Usaha Kecil dan Menengah Republik Indonesia No.14/Per/M.UKM/XII/2009. Hasil penelitian menunjukkan perhitungan Aspek likuiditas mendapat skor 3,75 dan berada dalam kategori sangat tidak sehat.
PT. Muba Electric Power is one of the subsidiaries of PT. Petro Muba as a local owned enterprise (BUMD) in musi banyuasin district engaged in electricity power business. fixed assets owned by this company which are very valuable such as land, building, structural work, power grid, electricity kwh, vehicle, machine and office inventory. For fixed assets of the power grid, the procurement of goods and services is funded by the district budget of Musi Banyuasin through energy and mining department of Musi Banyuasin district. One phenomenon occurs at PT. Muba Electric Power concerning tangible fixed assets, i.e. there is a very valuable power grid but has not been recorded as an asset; meanwhile the power grid has been used for company operation. Besides that, there are some company’s fixed assets procurements which the term of used more than one year recorded as revenue expenditure not as capital expenditure that the cost burden is made through depreciation mechanism. Every company in creating net income is closely related to business income. When the business income increases, the profit should increase. In fixed assets management, depreciation and maintenance cost are reduction to gross profit and decreasing fixed assets mostly because of the depreciation at the account period. Therefore, the fixed assets policy will be influenced net profit at the current period. The good management for fixed assets will increase sales and increase profit also save maintenance cost and fixed assets enhancement. It will cause reduction of gross profit and increase net profit for the company. From the statement, it can be seen that company’s fixed assets management are related to company’s profitability. Besides that good processing of working capital is expected to increase the company’s profit, so it can be said that company’s working capital management is related to the company’s profitability