Jurnal Sustainability Riset Akuntansi

Analisis Rasio Profitabilitas Dalam Mengukur Kinerja Keuangan Pada PT Indofood Cbp Sukses Makmur Tbk. Periode 2020-2023

Gumulya Sonny Marcel Kusuma, Dewi Sri, Ledya Marwati — Mon, 03 Jun 2024 00:00:00 +0000

The aim of this research is to find out in depth the analysis of financial performance in terms of Profitability ratios in the form of Return On Assets (ROA) and Return On Equity (ROE) at PT. Indofood CBP Sukses Mandiri Tbk. 2020-2023 period. The research design used in this research is descriptive research. Based on the results of the analysis and discussion, financial performance at PT. Indofood CBP Sukses Makmur Tbk. Judging from the profitability ratio in the form of Return On Assets, it has good performance, the average ROA at PT. Indofood CBP Sukses Makmur Tbk. From 2020-2023 the average ROA is 3.12%. Every year there is a downward fluctuation due to the company's low net profit, while the total asset value is higher, in the good category and above the average, very healthy criteria because it exceeds the company's standard ROA criteria > 1.5%. In this case, the higher the ROA percentage level, the better the company's performance in managing assets to generate profits. For Return On Equity performance, it is above the standard average, the company's average ROE in 2020-2023 is 5.76%, indicating that the unhealthy category results from the company's standard ROE calculation are at 3% < ROE ≤ 9%. This decrease was caused by the company's low net profit after tax while the value of equity was higher. This shows that the company still has to allocate capital so as to generate profits for the company.

Analisis Sistem Pengendalian Intern Atas Sistem Penggajian Dan Pengupahan Pada Pabrik PT Sri Andal Lestari Kabupaten Banyuasin

Kemas Welly Angga Permana, Dimas Try Handoko, Mahdi Hendrich, Dina Lorensa — Mon, 03 Jun 2024 00:00:00 +0000

This research aims to determine the internal control system for the payroll and wage system and to find out what the procedures for the payroll and wage system are at the PT factory. Sri Andal Lestari Banyuasin Regency. The analytical method used in conducting this research is a descriptive approach using data collection techniques, namely observation, interviews and documentation. The results of research carried out at the PT Factory. Sri Andal Lestari Banyuasin Regency regarding the analysis of the internal control system for payroll and wage systems shows that a good internal control system for salaries and wages has not been fully implemented, because there are multiple tasks that have been carried out by the HRD section, namely making a list of salaries and wages and making payments. salaries and wages for employees via BRI bank transfers, authority systems and recording procedures have also not carried out their duties and functions. Therefore, an internal control system for payroll and wages must be implemented at the PT Factory. Sri Andal Lestari to protect the company's assets so that there is no fraud committed by the HRD department.

Analisis Kinerja Keuangan Dengan Pendekatan Value For Money Pada UPTD. Laboratorium Lingkungan Dinas Lingkungan Hidup Dan Pertanahan Provinsi Sumatera Selatan

Kusmawati, Nelly, Hairunnisah — Mon, 03 Jun 2024 00:00:00 +0000

Public sector accounting in Indonesia has developed rapidly along with the implementation of regional autonomy. The budget realization report is one of the most important agency or regional financial accountability reports. This research aims to determine the financial performance of the UPTD Environmental Laboratory of the Environment and Land Service of South Sumatra Province based on the 2018-2022 budget realization report when viewed from economic, efficiency and effectiveness elements. The research method is qualitative descriptive research which measures financial performance during the period 2018 to 2022 using a value
for money method approach consisting of analysis of Economic Ratios, Efficiency, Effectiveness. The research results are in the form of Value for Money UPTD Environmental Laboratory DLHP Prov. South Sumatra in 2018-2022 is included in the economic category
with an average value of 87%, efficient with an average value of 94%, and an effective ratio over five years of 150%. Based on the results of research that has been carried out, it is concluded that the financial performance of the UPTD Environmental Laboratory DLHP Prov. South Sumatra in 2018-2022 has gone well.

Perhitungan Harga Pokok Pesanan Untuk Menetapkan Harga Jual (Studi Kasus Pada Percetakan Maharani Di Baturaja)

Masnoni, Sri Sutandi, Renaldo Krinsal — Mon, 03 Jun 2024 00:00:00 +0000

This research purposed to know the accuracy of classification costs in the calculation of cost of goods production as well as knowing the determination of sale price of banners on the printing Maharani Factory. With the object of his research focused on the report
manufacturing costs 2022. Research methods used was qualitative descriptive approach. In order to calculate the cost of goods production correctly then the required allocation of costs along with the relative value method, calculation of cost of goods orders with methods of Job order costing, and determine the selling price of the price of the staple production Banner. Based on the results of the analysis noted that there was a less exact costs of classification and the allocation of costs shared on the methods used by the company. This causes a difference in the calculation of cost of goods production. The price of the staple production
order 420 meters of banners in 4 days calculation based on analysis was Rp 5.126.664 and Rp 201.669 lower, namely from the calculation of the company amounting to Rp 5.328.333.

Analisis Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Kabupaten Penukai Abab Lematang Ilir

Maulan Irwadi, Irsan, Sri Winarni, Vanessa — Mon, 03 Jun 2024 00:00:00 +0000

This research was conducted at the Pali Regency Regional Revenue Agency. The aim of this research is to analyze the Financial Performance of the Regional Government of PALI Regency with a focus on Original Regional Income (PAD). This research uses descriptive quantitative research. Data was obtained through a process of observation and documentation. Data collection techniques include document analysis and interviews with PALI Regional Revenue Agency officers and other stakeholders. The results of the analysis show that the Financial Performance of the Regional Government of PALI Regency in terms of Original Regional Income can be identified through the comparative ratio and PAD effectiveness ratio. The comparison ratio is used to compare the realization of this year with the previous year, while the PAD effectiveness ratio measures the realization of PAD against the targets that have been set. It is hoped that the implications of this research will provide a better understanding of regional revenue potential and strengthen policies related to regional government financial management.

Analisis Sistem Pengendalian Persediaan Barang Dagangan Pada Minimarket Alfamart Puncak Sekuning Palembang

Nurul Hutami Ningsih, Hilwa Anggraini, Kiki Yulanda Sari — Mon, 03 Jun 2024 00:00:00 +0000

The formulation of the problem in this research is how to implement merchandise inventory control at the Alfamart Puncak Sekuning Minimarket in Palembang. The aim is to determine the implementation of the merchandise inventory control system at the Alfamart Puncak Sekuning Minimarket in Palembang. This type of research is descriptive research. The data analysis method used is qualitative analysis, namely explaining the theories in reference books related to research. The data used in this research is secondary data. The benefit for the Alfamart Puncak Sekuning Minimarket in Palembang is that it provides input for management
which is useful for improving company policies on controlling merchandise inventory. The results of this research indicate that the implementation of the merchandise inventory control system at the Alfamart Puncak Sekuning Minimarket in Palembang is not good enough because there is still no warehouse function, resulting in dual duties between the function of the shop head and the warehouse function as well as the housekeeping function. This stock of name which is carried out twice a year can cause a loss of merchandise inventory in the Minimarket resulting in a reduction in company property which is the main asset of the Alfamart Puncak Sekuning Minimarket in Palembang.

Penerapan Penyusunan `Laporan Keuangan Masjid Berdasarkan Isak No. 35

Roy Saleh, Chandra Romanda, R.A. Trisna — Mon, 03 Jun 2024 00:00:00 +0000

The study aims to compile financial statements at Al-Jaatsiyah Mosque of Palembang based on ISAK 35 in following the accounting cycle process ranging from understanding transactions to presenting financial statements. The type of research used is qualitative
descriptive research. The type of data used is primary data that is the result of interviews with the mosque manager and secondary data in the form of financial records made by the mosque manager. The data collection method used in this study is the study of libraries and field studies in the form of interviews and documentation. From the results of the study, it showed that the
Al-Jaatsiyah Mosque of Palembang has not applied financial statements that are in accordance with ISAK 35 and financial records are only done by recording entry cash and cash out. The manager of Al-Jaatsiyah Palembang Mosque has not yet inventory of assets. After the preparation of financial statements by carrying out accounting cycle procedures can be shown that the total comprehensive income of Al-Jaatsiyah Palembang Mosque is worth (Rp 13,625,267,-) while the total net assets are worth Rp 851,770,397,- then the amount of cash at the end of the period is Rp 8,674,100,-.

Evaluasi Efektivitas Sistem Informasi Akuntansi Penjualan Kamar Dan Penerimaan Kas (Studi Pada Hotel Shofa Marwah Palembang)

Zein Ghozali, Weny Putri, Kgs. Muhammad Julio — Mon, 03 Jun 2024 00:00:00 +0000

n accounting information system is one type of system required by a company to handle daily operational activities to produce accounting information required by management and other related parties in connection with decision making and other policies. The aim of this research is to analyze the application of the accounting information system for room sales and cash receipts, as well as the effectiveness of the accounting information system for room sales and cash receipts used by the Shofa Marwah Hotel. The method used in this research is a descriptive qualitative method, with data collection techniques through interviews and
literature study. Next, carry out a system analysis of the accounting information system design and then create an accounting information system for room sales and cash receipts. The result of this research is that the application of the accounting information system for room sales and cash receipts at the Shofa Marwah Hotel can provide information for company leaders through the system implemented, namely the Power Pro Hotel System and the accounting information system for room sales and cash receipts which is not yet effective because there are still weaknesses in Internal control is supervision of the accounting information system.