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Evaluasi Penyajian Laporan Keuangan Pada UD. Subur Jaya Meubel Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (SAK EMKM)
Get PDFThis study aims to evaluate the presentation of items in the financial statements at UD. Subur Jaya Meubel based on SAK EMKM 2018 and the formulation of the problem in this study is whether the presentation of items in the financial statements at UD. Subur Jaya Meubel is appropriate based on SAK EMKM 2018.The theory used in this research is financial accounting. The hypothesis put forward is the presentation of items in the financial statements at UD. Subur Jaya Meubel is incompatible with SAK EMKM 2018.The analytical tool used in this study is a comparative descriptive method, which compares the presentation of the structured account placement in the financial statements based on SAK EMKM with UD. Subur Jaya Meubel uses the Champion formula method.The results showed that the suitability of structured account placement in the financial statements according to UD. Subur Jaya Meubel is not suitable according to SAK EMKM 2018 with a criterion value of 33%. The conclusion of this research is the presentation of financial statements at UD. Subur Jaya Muebel is not in accordance with the provisions of SAK EMKM 2018 because of UD. Subur Jaya Meubel did not prepare and present financial position reports and notes to the financial statements so that the hypothesis was accepted.
Analisis Pencatatan dan Pelaporan Keuangan Berdasarkan Standar Akuntansi Pemerintah Nomor 71 Tahun 2010 Pada Kantor Kecamatan Loa Janan Ilir Samarinda
Get PDFResearch objectives are a). Analyzing and evaluating financial records in Loa Janan Ilir Samarinda Subdistrict with the provisions of Government Regulation Number 17 of 2010 concerning Accrual-based Government Accounting Standards (SAP). b). Analyze and evaluate financial reporting or presentation in Loa Janan Ilir Samarinda Subdistrict with the provisions of Government Regulation Number 17 of 2010 concerning Accrual-based Government Accounting Standards (SAP).The theoretical basis used is public sector accounting which focuses on recording and reporting or presenting regional financial reports, Government Regulation Number 71 of 2010 concerning Accrual-based Government Accounting Standards (SAP).The analysis tool used in this study is the comparative method, comparing the financial statements of Loa Janan Ilir Samarinda in 2017 with SAP PP Number 71 of 2010 using the Dean J. Champion formula in 1990. The results showed that 1). The financial records in Loa Janan Ilir Samarinda District in 2017 are in accordance with SAP PP Number 71 of 2010, so the first hypothesis is accepted. 2). Financial reporting or presentation in Loa Janan Ilir Samarinda District in 2017, in accordance with SAP PP Number 71 of 2010, so that the second hypothesis is accepte
ANALISIS LIKUIDITAS DAN PERPUTARAN MODAL KERJA DI PT. SARIGUNA PRIMATIRTA TBK.
Get PDFThe purpose of this study is to determine and analyzeCapital Turnover the Capital Turnover effect of liquidity levels on working capital turnover at PT. Sariguna Primatirta Tbk. period 2017-2019. This study uses analysis tools Qurrent Ratio, Quick Ratio, Cash Ratio and Working Capital Turnover. Current ratio is known by comparing current assets consisting of cash, accounts receivable and inventories with current accounts payable. Quick ratio can be found by comparing current assets after deducting inventory divided by current debt. Cash Ratio). Meanwhile, the cash ratio compares the company's total cash and cash equivalents to its current debt. Turnover of working capital is the frequency of that capital turnover in a certain period or is a comparison between the amount of sales on the one hand and working capital on the other. Based on the results of research, analysis and discussion of "Analysis of Liquidity and Working Capital Turnover at PT. Sariguna Primatirta Tbk. " shows that the increase in liquidity of PT. Sariguna Primatirta Tbk. 2017-2019 was not fully followed by an increase in working capital turnover. Increasing liquidity will reduce the company's working capital turnover. Likewise, the decrease in liquidity will increase the company's working capital turnover. The increase in the rate of working capital turnover was due to the increase in sales which was greater than the increase in working capital
ANALISIS REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PADA DINAS KOMUNIKASI DAN INFORMATIKA PROVINSI KALIMANTAN TIMUR TAHUN 2016-2020i
Get PDFAnalysis of the Realization of the Regional Revenue and Expenditure Budget (APBD) at the Communication and Informatics Office of East Kalimantan Province 2016-2020. The research objective to be achieved is to find out and analyze whether the average performance of Operational Expenditures against Total Regional Expenditures at the Communication and Informatics Office of East Kalimantan Province in 2016-2020 is very harmonious when viewed from the Analysis of Expenditure Harmony. To find out and analyze whether the average Performance of Capital Expenditures against Total Regional Expenditures at the Communication and Information Technology Office of East Kalimantan Province . The theoretical basis used is that financial management is one of the company's operational functions which is very important among the company's other operational functions. Original Regional Revenue (PAD) is all regional revenue that comes from original regional economic sources. The results of this study are the average performance of the ratio analysis of Operational Expenditures to Total Regional Expenditures at the Office of Communication and Information Technology of East Kalimantan Province in 2016-2020 is very harmonious, because Regional Expenditures and Operational Expenditures are realized by the budget well and Analysis of the Correspondence of Capital Expenditures against Total Regional Expenditures at the Office of Communication and Information Technology of East Kalimantan Province in 2016-2020 are not harmoniou
PENGELOLAAN KAS TERHADAP LIKUIDITAS PERUSAHAAN CV. SULAM JAYA FURNITURE KOTA SAMARINDA
Get PDFThis research aims to know and analysis optimal of cash management and liquidity conducted by CV. Sulam Jaya Furniture. The grand theory of this research is financial management. This type of research uses quantitative descriptive with case study method. The analysis too is that used are cash management analysis by determining the optimal cash balance of the company and analysis of company liquidity ratios whitch are current ratio, cash ratio, and quick ratio.The results of the study and analysis can be concluded that cash management of CV. Sulam Jaya Furniture is optimal cash balance that must be provided by company. Meanwhile, seen from the company’s liquidity, cash management conducted by CV. Sulam Jaya Furniture can guarantee its company liquidity. this is because average liquidity ratio of the company overall can fulfill the standard that applied.Expected that CV. Sulam Jaya Furniture can manage thei cash well. So, the company’s liquidity also remains in good condition. The company must maintain good relations with financial institutions and other parties who can help smoothness of the company
Analisis Pengaruh Bauran Promosi (Promotional Mix) Terhadap Intensitas Pembelian Pelanggan Pada PT. GFC Terpadu Plaza Mulia Samarinda
Get PDFThe purpose of this study is : 1). To explain the effect of the advertising on customer purcase intensity on PT. GFC Terpadu. 2). To explain the effect of the sales promotion on customer purcase intensity on PT. GFC Terpadu. 3). To explain the effect of the personal selling on customer purcase intensity on PT. GFC Terpadu. 4). To explain the effect of the public relation on customer purcase intensity on PT. GFC Terpadu. 5). To explain the effect of the direct marketing on customer purcase intensity on PT. GFC Terpadu. 6). To explain the effect of the advertising, sales promotions, personal selling, public relation, and direct marketing, simultaneously towards the intensity of customer purchases on PT. GFC Terpadu.The results of this study shows : 1). Advertising variable do not significantly influence for purchase intensity at PT. GFC Terpadu Plaza Mulia Samarinda. 2). Sales promotion variable significantly influence for purchase intensity at PT. GFC Terpadu Plaza Mulia Samarinda. 3). Personal selling variable do not significantly influence for purchase intensity at PT. GFC Terpadu Plaza Mulia Samarinda. 4). Public relation variable significantly influence for purchase intensity at PT. GFC Terpadu Plaza Mulia Samarinda. 5). Direct marketing variable do not significantly influence for purchase intensity at PT. GFC Terpadu Plaza Mulia Samarinda. 6). The variables of advertising, sales promotion, personal selling, public relation, and direct marketing simultaneously affects purchasing intensity at PT. GFC Terpadu Plaza Mulia Samarinda
ANALISA TINGKAT KREDIT MACET PADA BANK BPR PERMATA HATI JAYA DI SAMARINDA PERIODE 2015-2017
Get PDFThe purpose of this study was to determine and analyze the level of bad credit at the Permata Jaya Credit Bank Samarinda using the Non Performing Loan (NPL) ratio.The theory used in this research is financial management and Non-Performing Loans (NPL). Data collection technique used is field research in which activities are interviewing company leaders and library research which takes financial statement information and studies related theories.This research was conducted on the financial statements of PT. BPR Permata Hati Jaya Samarinda in the period 2015 to 2017. The analytical tool used in this study is the Non Performing Loan (NPL) ratio.The results of the study stated that in 2015 the ratio (NPL) was 1.35% and was categorized as very healthy, then dropped by 0.49% and 0.45% in 2016 and 2017 and categorized as very healthy. The decrease in Non-Performing Loans (NPLs) was due to improvements in credit quality in each sector. Non Perfoming Loan (NPL) in 2015, 2016 and 2017 can be categorized as very healthy because according to the standards of Bank Indonesia the percentage of Non Performing Loan (NPL) at PT. BPR Permata Hati Jaya Samarinda is below 5%
Penentuan Harga Pokok Produksi Pagar Menggunakan Metode Biaya Pesanan Pada CV. Ahsan Jaya mandiri
Get PDFCalculation of cost of production by using the order cost method is right method to use in industry or businesses in the field of assembly, most of which are carried out an order basis because the process of recording costs still relative simple. The formulation of the problem of this research is whether the cost producingfences determined by CV. Ahsan Jaya Mandiri is lower than the cost of production according to the order cost method. The purpose of this study is to find out information on the difference in cost of production according to the company and the cost of production according to the order cost method and compares the price of production based on the order cost method with the cost of production according to CV. Ahsan Jaya Mandiri. The theoretical basis used in this research is cost accounting which focuses on calculating the cost of production of fences on CV. Ahsan Jaya Mandiri. The research hypothesis is the cost of production carried out by CV. Ahsan Jaya Mandiri is lower than the cost of production according to the order cost method. The analytical tool used is depreciation rate of fixed assets, the loading of factory overhead costs to the product of the calculation of the cost of production and the card price of the order. The results showed that the calculation of the cost of fence according to CV. Ahsan Jaya Mandiri is lower than the difference between the order cost method due to CV. Ahsan Jaya Mandiri does not account for indirect labor costs and a portion of factory overhead costs into the production costs of fences.
ANALISIS PENGELOLAAN HUTANG PADA PT. SABA SAGARMATHA DI SAMARINDA
Get PDFThe purpose of this study was to determine analyze the increase in assets of PT. Saba Sagarmatha which was financed by debt in 2017, 2018 and 2019. Financial management is a process in corporate financial activities how to obtain funds, use funds, and manage assets optimally which are used to finance all activities carried out by the company so that it can achieve company goals. This study uses an analytical tool that is measured by the solvency ratio with the type of Debt to Asset Ratio (Debt to Asset Ratio).From the analysis and discussion results indicate that there is a decrease in the assets of PT. Saba Sagarmatha which was financed by debt in 2017, 2018, and 2019 as measured by the Debt to Aseset Ratio (Debt to Asset Ratio). 2017 has a value of 20,59% which mean that 79,41% company assets are financed by other components of capital such as retained capital, 2018 has a value of 14,97% which mean that 85,03% company assets are financed by other components of capital such as retained capital, and 2019 it has a value of 13,68% which mean that 86,32% company assets are financed by other components of capital such as retained capital. This shows that PT. Saba Sagarmatha has a small ratio value, which means that the few assets are financed by debt, or in other words, most assets are financed using equity.Based on the research results, it can be concluded that the hypothesis which states that there is an increase in the assets of PT. Saba Sagarmatha financed by debt in 2017-2019 has increased, rejected
ANALISIS PERHITUNGAN, PEMOTONGAN DAN PENYETORAN PAJAK PENGHASILAN PASAL 21 ATAS TAMBAHAN PENGHASILAN PEGAWAI NEGERI SIPIL PADA DINAS KESEHATAN KABUPATEN KUTAI TIMUR
Get PDFThis research aims to analiyse the calculation, cuts and deposits of income tax article 21 for the additional incame og civil servants conduted by the Treasurer of the Health Office of East Kutai District accordance with regulation of the Minister of Finance No. 262/PMK. 03/2010.The research methods to be used consist of several elements, including types of data collection, details of the required data and data collection techniques to analyse and test the hypothesis expressed above it is necessary to analyze the tax withholding rate and its application based on regulation of the Minister of Finance No. 262/PMK. 03/2010.The results of this research are based on regulation of the Minister of Finance No. 262/PMK. 03/2010 from the data that has been analyzed that additional income is included in any other remuneration under any name that becomes the expense of the APBD subject to income tac of article 21 shall be final