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ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS (SAK ETAP) PADA LAPORAN KEUANGAN KOPERASI SATUAN BRIMOB POLDA KALIMANTAN TIMUR
Get PDFThe purpose of this study was to determine and analyze the application of Financial Accounting Standards for Entities Without Accountability (SAK ETAP) in the financial statements of the East Kalimantan Police Mobile Brigade Unit Cooperative in 2019. This research was conducted at the East Kalimantan Police Mobile Brigade Unit Cooperative, with the problem being investigated, the authors focused on the application of SAK-ETAP covering the recognition of: Assets, Debts, Revenues, Expenses, Profit/Loss; measurement : Historical Expenses and Fair Value; presentation of : Balance Sheet, Profit/Loss, Changes in Equity and Profit/Loss and Retained Earnings, Cash Flows and Notes to Financial Statements; Disclosure for the period 2019. The analytical tool in this study compares the financial statements of the East Kalimantan Police Mobile Brigade Unit Cooperative with SAK ETAP. Based on the results of the research, the financial statements of the East Kalimantan Police Mobile Brigade Unit Cooperative in 2019 are sufficient in accordance with the Financial Accounting Standards for Entities Without Accountability (SAK ETAP). However, the financial reporting data made by the East Kalimantan Police Mobile Brigade Unit Cooperative in 2018 and 2019 based on SAK ETAP is still lacking, namely the financial statements only consist of 2 components, the balance sheet element only consists of 6 items and the profit/loss element consists of 2 item
Du Pont System Dalam Mengukur Kinerja Keuangan Pada PT. Bakrie And Brothers Tbk Di Bursa Efek Indonesia Periode 2014 - 2018
Get PDFFirda Nurmala, Du Pont System Analysis in Measuring Financial Performance at PT. Bakrie And Brothers Tbk in the Indonesia Stock Exchange for the 2014 - 2018 period. Supervised by Mrs. Elfreda Aplonia as Advisor I and Mrs. Ida Rahmawati as Advisor II.This study aims to see and analyze the financial performance of PT. Bakrie and Brothers Tbk seen from 2014 - 2018 using the Du Pont System. The data used in this study is secondary data which comes from the Annual Financial Report data obtained from the official website www.idx.co.id. The analytical tools used in this research are Net Profit Margin, Total Assets Turnover, Equity Multiplier, Return On Assets and Return On Equity.The share price of PT. Bakrie and Brothers Tbk has experienced a continuous decline due to heavy debt and poor company performance, namely by buying expensive assets using debt money when sold at very cheap prices, relying on debt for business expansion and finally converting debt into shares.The results showed that the performance measured using the Du Pont System at PT. Bakrie and Brothers Tbk experienced an increase from 2014 to 2015 and similarly there was an increase in financial performance from 2015 to 2016. In fact, in 2016 to 2017 the financial performance of PT. Bakrie and Brothers Tbk experienced a decline and there was another decline from 2017 to 2018. These findings support all research hypotheses
DAMPAK COVID-19 TERHADAP KINERJA KEUANGAN PADA PT. WEHA TRANSPORTASI INDONESIA TBK
Get PDFThis study aims to determine and analyze the financial performance of PT. Weha Transport Indonesia Tbk before and during the covid 19 pandemic based on Liquidity ratio (Current Ratio and Quick ratio), Solvency ratio (Debt to Assets Ratio and Debt to Equity Ratio) and profitability (Return on Assets and Return on Equity), as well as comparing financial performance achievements during the pandemic with financial performance before the pandemic. The theoretical basis used is Financial Management, especially regarding financial statements, financial performance, liquidity, solvency, and profitability. The analytical tool used is the Liquidity Ratio as measured by the Quick ratio and Cash Ratio, the Solvency Ratio as measured by the Debt to Assets Ratio and Debt to Equity Ratio, and the Profitability Ratio as measured by Return on Assets and Return on Equity. The results showed that the financial performance: 1). Financial performance of PT. Weha Transport Indonesia Tbk during the covid 19 pandemic decreased based on the Liquidity Ratio measured by the Current Ratio and Quick Ratio. 2). Financial performance of PT. Weha Transport Indonesia Tbk during the covid 19 pandemic decreased based on the solvency ratio measured by the Debt to Asset Ratio and Debt to Equity Ratio. 3). Financial performance of PT. Weha Transport Indonesia Tbk during the covid 19 pandemic experienced a decline based on the profitability ratio measured by Return On Assets and Return on Equit
ANALISIS RASIO LIKUIDITAS DAN PROFITABILITAS PADA PT. RESOURCE ALAM INDONESIA TBK PERIODE TAHUN 2016 – 2018
Get PDFPT. Resource Alam Indonesia Tbk adalah salah satu perusahaan yang bergerak dalam bidang industri pertambangan batu bara karena lebih memfokuskan dalam industri batu bara. Tujuan dari penilitian ini adalah untuk menganalisis keuangan peerusahaan yang ditinjau dari rasio likuiditas dan profitabilitas pada perusahaan PT. Resource Alam Indonesia Tbk periode 2016-2018.Dasar teori yang digunakan dalam penelitian ini adalah manajemen keuangan khususnya Likuiditas dan Profitabilitas.Alat analisis yang digunakan adalah current ratio, quick ratio, net profit margin dan return on asset.Hasil penilaian kinerja keuangan perusahaan PT. Resource Alam Indonesia Tbk ditinjau dari rasio Likuiditas Current Ratio selama periode 2016-2017 menurun, dikarenakan aktiva lancar meningkat dan hutang lancar meningkat, periode 2017-2018 menurun, dikarenakan aktiva lancar menurun dan hutang lancar meningkat. Kinerja keuangan perusahaan PT. Resource Alam Indonesia Tbk ditinjau dari rasio Likuiditas Quick Ratio selama periode 2016-2017 meningkat tanpa memperhitungkan nilai persediaan dikarenakan aktiva lancar meningkat dan hutang lancar meningkat. Kinerja keuangan periode 2017-2018 meningkat tanpa memperhitungkan nilai persediaan dikarenakan aktiva lancar menurun dan hutang lancar meningkat. Kinerja keuangan perusahaan PT. Resource Alam Indonesia Tbk ditinjau dari rasio Profitabilitas Net Profit Margin selama periode 2016-2017 meningkat, dikarenakan laba bersih meningkat namun penjualan menurun. Kinerja keuangan periode 2017-2018 menurun, dikarenakan laba bersih dan penjualan menurun. Kinerja keuangan perusahaan PT. Resource Alam Indonesia Tbk ditinjau dari rasio Profitabilitas Return On Assets selama periode 2016-2017 meningkat, dikarenakan total asset dan laba bersih meningkat. Kinerja keuangan periode 2016-2017 meningkat, dikarenakan total asset meningkat dan laba bersih menurun
PENGARUH PRODUK, HARGA, PROMOSI TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR YAMAHA NMAX DI SAMARINDA
No full textRexsi Munaiki. 2022. Effect of Product, Price, and Promotion on Purchase Decisions for Yamaha NMax Motorcycles in Samarinda. Under the guidance of Mrs. Mardiana as The First Lecturer I and Mr. Sarwo Eddy Wibowo as a Second Lecturer. The purpose of this study was to determine and analyze the effect of product, price, and promotion on purchasing decisions for Yamaha NMax motorcycles in Samarinda. The population in this study is all residents of Samarinda who have purchased and used an unknown number of Yamaha NMax motorcycles, therefore the determination of the sample using the unknown populations formula, and obtained 97 samples. The analytical method used is multiple linear regression analysis.The results of the research simultaneously show that product, price, and promotion variables simultaneously or simultaneously have a positive and significant effect on purchasing decisions for Yamaha NMax motorcycles in Samarinda. The partial test results show that the product variable has a positive and significant effect on purchasing decisions, the price variable has a positive and significant effect on purchasing decisions, and promotions also have a positive and significant effect on purchasing decisions for Yamaha NMax. Product variable is the most dominant variable influencing purchasing decisions
Analisis Kinerja Keuangan Pada Koperasi Pora Tama Mandiri Provinsi Kalimantan Timur Tahun 2019-2020
Get PDFDewi Setiawati, Faculty of Economics and Business, University of 17 August 1945 Samarinda. Financial Performance Analysis at the Pora Tama Mandiri Cooperative, East Kalimantan Province in 2019 – 2020. Under the guidance of Supervisor 1 Mr. Heriyanto and Supervisor 2 Mrs. Camelia Verahastuti.This study aims to determine the Financial Performance of the Pora Tama Mandiri Cooperative East Kalimantan Province in terms of the Liquidity Ratio measured by the current ratio. Solvency ratio is measured from the total debt to total assets ratio. Profitability Ratio is measured from return on equity from 2019 to 2020.The theory of this research is management accounting. While the analysis tool uses a balance sheet and the calculation of the remaining operating results. In addition, it also uses the Liquidity Ratio, Solvency Ratio and Profitability Ratio. Each ratio is taken as a variable based on the Regulation of the State Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia number 06/Per/M.KUKM/V/2006 dated May 1, 2006.The results of the study show: 1) the current ratio during the period 2019-2020 is not in good condition because the increase in current assets is greater than current debt so that it has not been able to meet short-term debt. 2) the total debt to total assets ratio during the period 2019-2020 is in very good condition because the total debt and total assets are able to guarantee short-term and long-term debt. 3) return on equity during the period 2019-2020 is in a condition that is not good and quite good because it has not been able to generate profits using its own capital
Penetapan Harga Pokok Produksi Pada Usaha Kusen Putra Agung Mandiri
Get PDFThe calculation of cost of goods manufactured at Putra Agung Mandiri Carpentry, under the guidance of Mr. Imam Nazaruddin Latief as First Advisor and Mrs. Catur Kumala Dewi as Second Advisor. The research is aimed to investigate and analyze calculation regarding the cost of goods manufactured at Putra Agung Mandiri Carpentry, compared with the theory of cost of goods manufactured calculation by using Job Order Costing Method. The formulation of the problem in this research is whether or not the cost of goods manufactured calculation by Putra Agung Mandiri Carpentry is lower than the cost calculated with the theory of cost of goods manufactured calculation by using Job Order Costing Method.The theory used in this research is cost accounting. The hypothesis proposed in the research is that the cost of goods manufactured calculation by Putra Agung Mandiri Carpentry is lower than the cost calculated with the theory of cost of goods manufactured calculation by using Job Order Costing Method.The research instrument used for analysis in the research includes depreciation expense of fixed assets, per-unit overhead expense, cost of goods manufactured calculation, and job order cost card.The result of the research revealed that there were differences in the values of production costs between the cost of goods manufactured as calculated by Putra Agung Mandiri Carpentry and the one done using the theory of cost of goods manufactured calculation by using Job Order Costing Method. The values calculated by Putra Agung Mandiri Carpentry were lower than the ones calculated using the theory of cost of goods manufactured calculation by using Job Order Costing Metho
ANALISIS EFEKTIFITAS DAN EFISIENSI ANGGARAN PENGADAAN BARANG DAN JASA PADA DINAS PEMUDA DAN OLAHRAGA PROVINSI KALIMANTAN TIMUR
Get PDFThe purpose of this paper is to analyze the effectiveness and efficiency of budget management for the procurement of goods and services at the Youth and Sports Office of East Kalimantan Province in 2018 to 2020. The analytical tool used in this research is the measurement of effectiveness and efficiency measurement. Measurement of effectiveness is by comparing the realization of the budget that has been used with the Budget Expenditure Target for the Procurement of Goods and Services that have been set, while for the measurement of efficiency is the comparison between the realization of the budget that has been used with the realization of the budget for the Procurement of Goods and Services that has been achieved. The results of the effectiveness measurement show that in 2018 to 2020 the budget for the procurement of goods and services has not been effective because it reaches < 90%, while the results of the efficiency measurement show that in 2018 to 2020 the budget for the procurement of goods and services has run efficiently because reached < 90%
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING (ABC) DALAM MENENTUKAN HARGA POKOK KAMAR PADA HOTEL DIAMOND SAMARINDA
Get PDFThe purpose of this study was to identify the Hotel Rooms Base Cost Determination by applying Activity Based Costing can be used as a reference in stipulating the base price of hotel rooms at Hotel Diamond Samarinda, and as a means of comparison instrument with the current base price of hotel rooms are set over the years, as well as being one of input which provides information on the ABC method, especially in its application to services company, namely hospitality. The analytical method used is comparative descriptive method that analyzing the current base price of hotel rooms at present, is to set the cost method based on the ABC method with its realization. The results of this research Indicated that base cost of hotel rooms calculating by applying ABC method when it’s compared with the current base price hotel rooms allowed by hoteliers, the ABC method provides greater results for all room types. This is because the chargeson each product. In the ABC method, the cost of each product is charged to a lot of cost driver, so that the ABC method of cost allocation going to the activity of each type of room appropriately based on the consumption of each activit
ANALISIS KINERJA KEUANGAN PADA PT MEX BERLIAN DIRGANTARA CABANG SAMARINDA
Get PDFMardiana (2021) “Financial Performance Analysis at PT Mex Berlian Dirgantara Samarinda Branch, Samarinda City Expeditionary Company under the guidance of Mrs. Elfreda Aplonia Lau as supervisor I and Sarwo Eddy Wibowo as supervisor II.The financial performance of PT Mex Berlian Dirgantara's expedition is only evaluated based on financial statements without using financial ratios to know for sure whether there is an improvement in the level of efficiency or not. The aim of this research is to find out whether the financial performance with the ratio of liquidity, solvency and profitability at PT Mex Berlian Dirgantara Samarinda Branch, Samarinda City regional expedition company in 2017-2019 is optimal.The basic theory used is financial management with analysis tools Liquidity Ratio (Current Ratio, Cash Ratio), Solvency Ratio (Debt to Asset Ratio, Debt to Equity Ratio) and (Return On Assets, Return On Equity.The results show that the financial performance of PT Mex Berlian Dirgantara Samarinda Branch has decreased in terms of the ratio (Current Ratio, Cash Ratio) in 2017-2019, in terms of the ratio (Debt to Asset Ratio, Debt to Equity Ratio) in 2017-2018 has increased while (Debt to Asset Ratio, Debt to Equity Ratio) in 2018-2019 has decreased, in terms of the ratio (Return On Asset, Return On Equity) in 2017-2018 has decreased while (Return On Asset, Return On Equity) in 2018-2019 has increased, it can be concluded that the overall financial performance of the company PT Mex Berlian Dirgantara Samarinda Branch is still not goo