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Perlakuan Akuntansi Aset Tetap Dalam Laporan Keuangan Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Samarinda
Get PDFTujuan yang ingin dicapai dalam penelitian ini adalah : Untuk mengetahui dan menganalisis kesesuaian pengakuan, pengukuran, penyajian dan pengungkapan akuntansi aset tetap dalam laporan keuangan Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Samarinda tahun 2018 berdasarkan dengan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07.Dasar teori yang digunakan merupakan landasan teori yang menyangkut akuntansi pemerintah daerah dan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07.Alat analisis yang digunakan adalah metode deskriptif komparatif, yaitu metode yang membandingkan perlakuan akuntansi yang mencakup pengakuan, pengukuran, penyajian dan pengungkapan aset tetap dalam laporan keuangan Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Samarinda tahun 2018 dengan menurut Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07 dan menggunakan rumus perhitungan Dean J. Champion untuk menghitung nilai checklist dalam menentukan kriteria kesesuaian.Hasil penelitian yang dikemukakan adalah: Perlakuan akuntansi aset tetap dalam laporan keuangan Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Samarinda untuk perlakuan pengakuan, pengukuran, penyajian dan pengungkapan aset tetap sudah sesuai dengan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07 dengan tingkat kesesuaian pengakuan 75% kriteria sesuai, pengukuran 80% kriteria sangat sesuai, penyajian 100% kriteria sangat sesuai dan pengungkapan 100% kriteria sangat sesua
Analisis Perbedaan Harga Saham Sebelum Dan Sesudah Pengumuman Stock Split (Studi Pada Perusahaan Pelaku Stock Split Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020)
Get PDFThe purpose of this study is to find out and analyze the differences of 1) the average stock price and 2) the average abnormal return of shares in stock split companies listed on the IDX period 2018-2020. Theories related to this research are financial management which includes capital markets, investments, stocks, event studies, corporate action, stock split, and abnormal returns. The analytical tools used in this study are normality tests and different tests. The normality test uses the kolmogorov smirnov method, while for other tests use a paired sample t-test if the data is normally distributed, and if the data is not distributed normally, it will be used wilcoxon signed rank test.The results of this study showed that there was no significant difference in the average stock price before and after the announcement of the stock split on the stock split company listed on the IDX period 2018-2020, which means that this hypothesis 1 is rejected. As for hypothesis 2 is also rejected which means there is no difference in the abnormal average return of significant shares before and after the announcement of stock split on stock split companies listed on the IDX period 2018-202
ANALISIS COST VOLUME PROFIT UNTUK PERENCANAAN LABA PADA MAGICAL BEAUTY STUDIO DI SAMARINDA
Get PDFThe theoretical basis used in this research is Management Accounting by using break-even point analysis tools and profit planning calculations as the primary calculation method. This type of research is quantitative description research, which aims to explain a factual, systematic, and natural phenomenon and event to solve a problem in research. The result of this study indicates that the profit earned on the sale of premium natural lash products has increased in sales and achieved optimal profit. In profit planning, Magical Beauty Studio only needs to target its products to get optimal gains or reach the break event point or break-even point in profi
ANALISIS KEBANGKRUTAN PADA PERUSAHAAN TAMBANG BARU BARA YANG TEDAFTAR DI BURSA EFEK INDONESIA
Get PDFThe purpose of this study was to determine the potential for bankruptcy based on the analysis of Altman Z-Score, this research took the research object of the coal mining company Yag listed on the Indonesian stock exchange is experiencing an income or decreased, PT Harum Energy Tbk, PT Samindo Resources Tbk and PT Toba Bara Sejahtera Tbk due to the weakening coal prices. With the hypothesis of coal companies listed on stock exchanges of Indonesia based on data from 2012-2015 no potential bankruptcy.This research method is done by analyzing the company's financial statements by using analytical tools Altman Z-Score to be aware of the financial condition of the company, whether the company will experience financial difficulties or not in the future. Data needed in this research is financial statements in 2012, 2013, 2014, 2015 are taken through Internet sites www.idx.co.id.From the analysis, based on the calculations have been done by PT Harum Energy are in the area of non-bankrupt while PT Samindo Resources Tbk and PT Toba Bara Sejahtera Tbk are in a gray area of the company's performance needs to be improved again and control the financial management system that is less than the maximu
Pengaruh Faktor-Faktor Internal Perusahaan Terhadap Earning Per Share Perusahaan Sub Sektor Otomotif Di BEI Periode 2014-2018
Get PDFThis study was conducted to determine the effect of the current ratio, debt to asset ratio, total assets turno ver, company size, and sales growth to earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018, both partially and simultaneous.The analysis used is multiple linear regression, where the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and hypothesis testing in the form of t test and F test.Based on the results of the analysis, the results show that the current ratio, debt to asset ratio, and company size partially do not significantly influence earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. Meanwhile, the total assets turn over and sales growth partially have a significant effect on earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange in the period 2014-2018.Simultaneously, the current ratio, debt to asset ratio, total assets turnover, company size, and sales growth significantly influence earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-201
ANALISIS KINERJA KEUANGAN PT. HOLCIM INDONESIA (Tbk) SEBELUM DAN SESUDAH AKUISISI
Get PDFThis study aims to prove: 1. Knowing and analyzing the financial performance of PT Holcim Indonesia (Tbk) in terms of liquidity ratios (Current Ratio, Quick Ratio, Cash Ratio) after the acquisition (2018) increased compared to before the acquisition (2015). 2. To know and analyze the financial performance of PT Holcim Indonesia (Tbk) in terms of the solvency ratio (Debt To Equity Ratio, Debt To Asset Ratio) after the acquisition (2015) decreased compared to before the acquisition (2018). 3. To know and analyze the financial performance of PT Holcim Indonesia (Tbk) in terms of profitability ratios (Return on Assets, Net Profit Margin) after the acquisition (2018) increased compared to before the acquisition (2015). The analysis tool used by researchers is financial ratios: 1. Current Ratio, 2. Quick Ratio, 3. Cash Ratio, 4. Debt To Equity Ratio, 5. Debt to Asset Ratio, 6. Return On Asset, 7. Net profit Margin . The research method uses liquidity ratios, solvency ratios and profitability ratios. This research was conducted at PT. Holcim Indonesia (Tbk), which is currently acquiring PT. Laferge Cement. The results of research on the financial performance of PT Holcim Indonesia (Tbk) before and after the acquisition concluded that the calculation using financial ratios resulted in higher pre-acquisition (2015) than after the acquisition (2018) so that the hypothesis was rejected
Penentuan Harga Pokok Produksi Roti Burger Pada Home Industry Makmur Bakery Samarinda
Get PDFThe purpose of this study is to determine and analyze the calculation of the cost of goods manufactured which is applied to the Home Industry Makmur Bakery Samarinda and compare it with the calculation of the cost of production based on the full costing method. The theoretical basis used is a theoretical basis concerning cost accounting, cost, cost of goods manufactured and the full costing method. The analytical tool used in this research is descriptive comparative which shows and compares the method of calculating the cost of goods manufactured so far with the full costing method. The analytical tool used in this research is descriptive comparative which shows and compares the method of calculating the cost of goods manufactured so far with the full costing method. The results of the study indicate that the calculation of the cost of production applied by Home Industry Makmur Bakery Samarinda is lower than the calculation of the cost of production according to the full costing method so that the hypothesis is accepted
Pengaruh Return On Equity (ROE) Dan Debt To Equity Ratio (DER) Terhadap Price To Book Value (PBV) Pada Perusahaan Yang Terdaftar Di LQ45 (Periode 2014-2018)
Get PDFEffect of Return On Equity (ROE) and Debt To Equity Ratio (DER) Against Price To Book Value (PBV) In Companies Listed In LQ45 2014-2018 Period. Under the guidance of Mr. Imam Nazarudin Latif as supervisor I and Mrs. Rina Masithoh Haryadi as mentor II.The purpose of this study was to determine and analyze the effect of Return on Equity (ROE) and Debt To Equity Ratio (DER) on Price To Book Value (PBV) in Companies Listed in LQ45 for the 2014-2018 Period.The theory used in this research is financial management, which includes the function of financial management, understanding financial statements, parties who need financial reports, the purpose of financial statements and financial ratios.The populations in this study are companies registered in LQ45 for the 2014-2018 periods. The sampling technique used in this study was purposive sampling and obtained 26 companies as the research sample. The analysis technique used in this research is multiple linear regressions using the SPSS 22 application tool where previously the data has been tested using classical assumption tests such as normality test, multicollinearity test, heteroscedasticity test and autocorrelation test.The results of this study indicate that the Return On Equity (ROE) partially has a positive and significant effect on the Price To Book Value (PBV) as seen from the t test where Tcount 7,850 > Ttable 1,981 with a significance of 0,000 0.05, and simultaneously Return On Equity (ROE) and Debt To Equity Ratio (DER ) has a positive and significant effect on the Price To Book Value (PBV) of companies listed in LQ45 for the 2014-2018 period with a value of Fcount 31.208 > Ftable 3.08 with a significant value of 0.000 < 0.0
ANALISIS PIUTANG USAHA PADA PT KALTIM LESTARI UNGGUL
Get PDFAlong with facing competition in the business world, companies are required to have a strategy in order to compete and survive in the business world. One way to increase profits is to increase the amount of sales turnover. The expected objective of this research is to analyze accounts receivable by looking at the results of accounts receivable turnover, the average age of accounts receivable, and arrears. The method used in this analysis is descriptive method and the analytical tool used is the formula for Receivable Turn Over, Average Collection Period, Ratio of arrears..The results of this study indicate that the management of receivables at PT Kaltim Lestari Unggul has not gone well, this can be seen from the calculation of the RTO that is produced far below the management policy, which is 12 times, and the calculation of ACP that exceeds the payment limit of 60 day
ANALISIS KINERJA KEUANGAN PADA UNIT PELAKSANA SANGGAR KEGIATAN BELAJAR KABUPATEN KUTAI BARAT
Get PDFTujuan penelitian ini adalah untuk mengetahui dan mengkaji kinerja keuangan yang dihasilkan UPT.Sanggar Kegiatan Belajar Dinas Pendidikan Kabupaten Kutai Barat pada tahun 2014 dan tahun 2015.Berdasarkan hasil analisis dan pembahasan Likuiditas yang dihasil UPT.Sangar Kegiatan Belajar Dinas Pendidikan Kabupaten Kutai Barat tahun 2014 sebesar 3.666,35 %, dan tahun 2015 sebesar 3.832,39 % atau naik sebesar 4,33 %. Hal ini berarti pada dua tahun terakhir berada pada posisi yaitu Likuiditas yang dihasilkan berada pada posisi < 200 %, sehingga perusahaan mampu membayar hutang jangka pendeknya apabila jatuh tempo, atau jumlah aktiva lancer yang dimiliki oleh perusahaan, lebih besar dari pada hutang lancarnya.Solvabilitas yang dihasilkan UPT.Sanggar Kegiatan Belajar Dinas Pendidikan Kabupaten Kutai Barat tahun 2014 sebesar 3,62 % dan tahun 2015 sebesar 3,72 % atau naik sebesar 2,41 %. Hal ini Berarti bahwa UPT.Sanggar Kegiatan Belajar Dinas Pendidikan Kabupaten Kutai Barat selama dua tahun terakhir berada diposisi yaitu Solvabilitas yang dihasilkan berada pada posisi < 200 %, sehingga operasional perusahaan tidak mampu dibiayai dengan modal sendiri, dan tidak dapat dijadikan sebagai jaminan untuk keseluruhan hutang. Profitabilitas yang dihasilkan UPT.Sanggar Kegiatan Belajar Dinas Pendidikan Kabupaten Kutai Barat tahun 2015 sebesar 25,35 % dan tahun 2016 sebesar 26,06 atau naik sebesar 2,72 %. Hal ini berarti UPT.Sanggar Kegiatan Belajar Dinas Pendidikan Kabupaten Kutai Barat telah efektip dalam menghasilkan laba, dalam arti meningkatkan jumlah penjualan relative lebih besar jika dibandingkan dengan meningkatkan biaya usaha sehingga dapat menghasilkan laba yang maksima