FINANCIAL ACCOUNTING
type: channel
description: Journal of Accounting Economics ISSN Online : 2685-533X
publisher: Program Studi Akuntansi Universitas Wahidiyah
language: en
publication name: FINANCIAL ACCOUNTING
issn: 2685-533X
items: ANALISIS PENERAPAN AKUNTANSI SYARIAH UNTUK PRODUK PEMBIAYAAN MURABAHAH BERDASARKAN PSAK NOMOR 102 DI KSPPS BMT BERINGHARJO
items: ANALISIS PENGENDALIAN KUALITAS UNTUK MEMINIMALKAN PRODUK RUSAK DI UMKM KERAJINAN TENUN IKAT MENDALI MAS
items: PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN DI PT. JAGUNG SUMBER REJEKI WONOREJO KABUPATEN PASURUAN
items: ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP TERHADAP LABA PERUSAHAAN
items: ANALISIS PERPUTARAN PIUTANG UNTUK MENINGKATKAN RENTABILITAS
items: PENGARUH FAKTOR - FAKTOR FUND AMENTAL TERHADAP RETURN SAHAM
items: PENGARUH EFISIENSI PENGENDALIAN BIAYA DAN TINGKAT PERPUTARAN MODAL KERJA TERHADAP RENTABILITAS
items: ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PRODUK
items: ANALISIS PERBANDINGAN METODE ALOKASI BIAYA PEMASARAN TERHADAP LABA PERUSAHAAN
items: ANALISIS BREAK EVENT POINT (BEP) UNTUK MERENCANAKAN TARGET LABA PENJUALAN
items: ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA DITINJAU DARI RASIO LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS
items: PERLAKUAN AKUNTANSI TERHADAP PENDAPATAN FRANCHISE BERDASARKAN PSAK NOMOR 23
items: ANALISIS LABA KOTOR SEBAGAI SALAH SATU ALAT DALAM MENETAPKAN HARGA JUAL
items: ANALISIS PERLAKUAN PRODUK RUSAK TERHADAP HARGA POKOK PRODUKSI
items: Analisis Tingkat Pengaruh Perputaran Kas Terhadap Profitabilitas
items: IMPLEMENTASI LAPORAN KEUANGAN ORGANISASI NIRLABA BERDASARKAN PSAK NO 45
items: ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE VARIABEL COSTING
items: IMPLEMENTASI PSAK No. 69 UNTUK PERUSAHAAN AGRIKULTUR DALAM PENYUSUNAN LAPORAN KEUANGAN DI PERUSAHAAN PETERNAKAN SAPI PERAH
items: Perhitungan Harga Pokok Produksi menggunakan Metode Job Order Costing Studi kasus pada UD. ABA Collection Tulungagung
items: Analisis Perputaran Piutang Usaha Terhadap Tingkat Likuiditas dan Profitabilitas Pada PT Astra Otoparts Tbk di Bursa Efek Indonesia
items: Analisis Manajemen Kredit Untuk Meningkatkan Profitabilitas pada Badan Penyalur Bantuan Koperasi Wahidiyah (BPBKW)
items: Analisis penilaian tingkat kesehatan bank dengan menggunakan metode rgec pada bank bumn yang terdaftar di bursa efek indonesia tahun 2013-2015
items: Analisis pembebanan tarif biaya overhead pabrik terhadap harga pokok produksi pada perusahaan ud den yu shoes Kediri
items: Pengaruh Likuiditas dan Solvabilitas terhadap Profitabilitas pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2010-2014

ANALISIS PENERAPAN AKUNTANSI SYARIAH UNTUK PRODUK PEMBIAYAAN MURABAHAH BERDASARKAN PSAK NOMOR 102 DI KSPPS BMT BERINGHARJO
type: item
description: Sharia accounting in which all economic activities are in accordance with islamic provisions in the form of accountability reporting to Allah and humans. For example, BMT is a sharia financial institution that functions to collect and distribute funds to its members and asually operates on a micro scale. In channeling funds to members, there is a murabahah financing product, namely financing with the principle of sale and purchase where the seller is obliged to inform the buyer of the purchase price and profit taken. Islamic financial institutions are increasingly developing so that the IAI has made updates to PSAK number 102 so that murabahah financing transactions are prepared and presented according to standart. This study aims to analyze the reporting of murabahah financing made by KSPPS BMT Beringharjo with the recognition and measurement, presentation, disclosure in accordance with PSAK number 102 whether there are obstacles in carrying out murabahah financing. The approach in this research is qualitative using descriptive methods, data collection techniques by interview, with primary data. Based on data anlysis, it can be concluded that the implementation of murabahah financing at KSPPS BMT Beringharjo has several similarities with the presentation of PSAK 102 but with different aplication and recording journals. KSPPS BMT Beringharjo only carries out murabahah with orders, and there is no provision of fines, discount payment obligations, and unavailability of goods as assets.
subject: Articles
  topic: section
creator: Binti Romatul Fitriyah
creator: Imam Hanafi
rights: Copyright (c) 2021 FINANCIAL ACCOUNTING
date: 2021-01-30
publication date: 2021-01-30
starting page: 46
ending page: 56

ANALISIS PENGENDALIAN KUALITAS UNTUK MEMINIMALKAN PRODUK RUSAK DI UMKM KERAJINAN TENUN IKAT MENDALI MAS
type: item
description: Analysis of Quality Control To Minimize Damaged Products The Mendali Mas Ikat Weaving Craft UMKM. The purpose of this study is to determine how quality control is to minimize damaged product. The research method used in this research is descriptive quantitative in which the quality vontrol of the research conducts several questions regarding product quality control, including regarding : 1) Control of the raw materials to be produced, 2) Control of the production process, and 3) Control of the finished product. From the damaged product itself the researcher uses the formula : Cost of raw Materials = Cost Of Production + (Swlling value of damaged products x sodt%). The cost of labor, and the cost of factory overhead cost. The equality : Finished product + product in process x % completion rate + damaged product. Damaged product that occurred in 2015 were sold for Rp. 1.250.000,-, in 2016 amounting to Rp. 1.750.000,-, in 2017 amounting to Rp. 2.400.000,-, in 2018 amounting Rp. 3. 250.000,-, ad in 2019 amounting 3.850.000,-. Which is where at the end of 2019 the damage to products that were sold has progressed. Thus the authors hope that enterpreneurs maintain products and so that the weaving craft business can be more advanced.
subject: Articles
  topic: section
subject: Quality Control
  topic: keywords
subject: Damaged Product
  topic: keywords
creator: Wiwit Anggiani
creator: Imam Hanafi
rights: Copyright (c) 2021 FINANCIAL ACCOUNTING
date: 2021-01-30
publication date: 2021-01-30
starting page: 36
ending page: 45

PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN DI PT. JAGUNG SUMBER REJEKI WONOREJO KABUPATEN PASURUAN
type: item
description: With the increasing number of animal feed factories in Indonesia, of course there are many competitors that have sprung up to be able to survive in the competition for corn suppliers in this competition. PT. Jagung Sumber Rejeki must be able to carry out the functions of management and fund management properly. This study aims to determine the effect of working capital turnover on profitability at PT. Jagung Sumber Rejeki 2015 - 2019. The independent variable in this study is the turnover of working capital. For the dependent variable in this study is Ptofitability (ROI). The data for this study were taken from the income statement and balance sheet of PT. Corn Sumber Rejeki. The analysis model used to test the research hypothesis is simple regression correlation. The results of this study indicate that based on the calculations carried out, the magnitude of the correlation between working capital turnover and profitability variables is obtained, namely the correlation value r = -0.0251, this means that there is a very weak relationship between working capital turnover and the profitability of PT. Corn Sumber Rejeki. From simple regression analysis, the equation y = 0.2345 + 0.0276 X is obtained. The y equation is obtained from the value a = 0.2345 and the value b = 0.0276. From this equation, it means that there is a positive influence, it is very weak between the two variables. The adjusted value of r ^ 2 is -0.0251, the coefficient of determination is r ^ 2 = 0.0006. This value means that, 0.0006 independent variable X can explain the dependent variable Y. From the regression results and r ^ 2 above can be used by treasurers Pt. Jagung Sumber Rejeki to assess the level of profitability of the company.From the results of the t test, it shows that the value of t_hit <t_tab -0.0753 <3.182, then H_0 is accepted, H_1 is rejected. So it is said that, has no effect on variable X on variable Y with a significant level of 5%.
subject: Articles
  topic: section
subject: Working Cap ital Turn Over
  topic: keywords
subject: Profitability
  topic: keywords
creator: Vivi Vindyarani
creator: Imam Hanafi
rights: Copyright (c) 2021 FINANCIAL ACCOUNTING
date: 2021-01-30
publication date: 2021-01-30
starting page: 30
ending page: 35

ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP TERHADAP LABA PERUSAHAAN
type: item
description: In general, a company founded has the aim of generating maximum profit, maximum profit is an intermediary to determine the direction and strategy, policies, tactics for growth and the survival of the company on the investment that has been invested. One form of investment in a company is fixed assets. The value of fixed assets will decrease due to the use of these fixed assets. So that in accounting it is known as depreciation of fixed assets. This research aims to find out how it will impact on profits if the calculation of depreciation of fixed assets uses the straight-line method, the number of years, the balance decreases multiple systematically so that it can be easily understood and concluded by using the straight-line depreciation method, the number of years and the declining balance is multiple. Based on the data analysis, it can be concluded that the results of this study are the method of depreciation of fixed assets that is appropriate for CV. Adi Jaya Teknik is a straight-line method because in this method the company gets the biggest or maximum profit compared to using other methods because in CV. Adi Jaya Teknik has not applied the standard for calculating depreciation according to PSAK.
subject: Articles
  topic: section
subject: Fixed Assets Deprecation
  topic: keywords
subject: Profit
  topic: keywords
creator: Shofi Salamatunnisa
creator: Imam Hanafi
rights: Copyright (c) 2021 FINANCIAL ACCOUNTING
date: 2021-01-30
publication date: 2021-01-30
starting page: 20
ending page: 29

ANALISIS PERPUTARAN PIUTANG UNTUK MENINGKATKAN RENTABILITAS
type: item
description: The purpose of this study is to determine the procedures for the turnover of accounts receivlabe that have been established by PT. Roban Daya Energi, Gringsing as a company engaged in the supplier of selling various types of LPG gas. This receivable turnover will help the company increase the company’s profitability. This type of research is a descriptive study using primary data such as the results of interviews with the company and secondary data such as a brief history of the company, and organizational structure. The method of data analysis was carried out using descriptive methods. The results of this study are based on calculations carried out using technical data analysis, the correlation analysis shows the result r = 0,42 which means that it has moderate and positive relationship between receivables turnover and profitability of 4,61451And from the t test results show the results of the value of the t count > t table, 0,802 > 3,182, so it is said that the variable X is no significant to Y, ho will be accepted if t count > t table, meaning H1 is rejected.
subject: Articles
  topic: section
subject: Rentability
  topic: keywords
creator: Imas Diniati
creator: Imam Hanafi
rights: Copyright (c) 2021 FINANCIAL ACCOUNTING
date: 2021-01-30
publication date: 2021-01-30
starting page: 11
ending page: 19

PENGARUH FAKTOR - FAKTOR FUND AMENTAL TERHADAP RETURN SAHAM
type: item
description: In analyzing the fundamentals of the company's financial statements, there are ratios that will influence investors' decisions, which can be seen from the results of calculating the Return On Asset (ROA), Return On Equity (ROE), Earning Per Share (EPS), Price Earning Ratio (PER) variables. and Debt to Equity Ratio (DER).This study aims to see the number of fundamental factors including Return on Assets (ROA), return on equity (ROE), Earning per Share (EPS), Price Earning Ratio (PER), and Debt to Equity Ratio (DER). Stock Returns in several property companies listed on the Indonesia Stock Exchange in the 2015-2019 period. Based on data analysis, it can be concluded that the results of this study partially show that Earning Per Share (EPS) has no significant effect on stock returns, while other fundamental factors such as Return on assets (ROA), Return on Equity (ROE), Price Earning Ratio (PER), and Debt to Equity Ratio (DER) partially significant effect on stock returns. And simultaneously the results of this test show that Earning Per Share (EPS), Return on Assets (ROA), Return on Equity (ROE), Price Earning Ratio (PER), and Debt To Equity Ratio (DER) have a significant effect on property stock returns. listed on the Indonesian Stock Exchange during the observation period (2014-2019).
subject: Articles
  topic: section
subject: Fundamental Factors
  topic: keywords
subject: Stock Return
  topic: keywords
creator: Imania Nur Baiti
creator: Imam Hanafi
rights: Copyright (c) 2021 FINANCIAL ACCOUNTING
date: 2021-01-30
publication date: 2021-01-30
starting page: 1
ending page: 10

PENGARUH EFISIENSI PENGENDALIAN BIAYA DAN TINGKAT PERPUTARAN MODAL KERJA TERHADAP RENTABILITAS
type: item
description: The results of this study indicate that simultaneously or together the variables of cost control efficiency and variables of working capital turnover have a significant effect on the profitability of cooperatives. While partially or individually the variable of cost control efficiency and variable working capital turnover level also have a significant effect on cooperative profitability. Evidenced in the significant value of variable cost control efficiency and working capital turnover variables partially at 0.009 and 0.007, this shows that the significant value of the t test of both variables <0.05, which means that H0 is rejected and Ha is accepted. Beta value or the magnitude of the effect on the dependent variable is 2.947 for the variable cost control efficiency and beta value of 3.209 for working capital turnover variables.The value of adjusted R2 shows that together the efficiency of cost control and working capital turnover has an effect on profitability of 97.1% while the remaining 2.9% is influenced by other variables not included in this study.
subject: Articles
  topic: section
subject: Efficiency of Cost Control
  topic: keywords
subject: Working Capital Turnover and Rentability
  topic: keywords
creator: Upit Sarimanah
creator: Masyhuri
rights: Copyright (c) 2020 FINANCIAL ACCOUNTING
date: 2020-07-20
publication date: 2020-07-20
starting page: 113
ending page: 125

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PRODUK
type: item
description: The purpose of this study is to determine the calculation of the cost of production and the process of determining the selling price of products at the Barokah Cassava Chips Company, the three onion stamp Calculation of the cost of production by using the full costing method and selling prices by using cost plus pricing. From the results of data analysis, the results of the study indicate that the calculation of the cost of production of the company is lower than the calculation of cost of goods manufactured using the full costing method. The cost of production is calculated using the company's method of Rp. 23,753 and according to the full costing method that is Rp. 24,034 10 grams from IDR 400 to IDR 399 and packaging 20 grams company method IDR 800 method cost pus priccing IDR 677 and packaging ½ ounce IDR 2,000 company method and IDR 1,693 costplus priccing method and for packing 2 ounces from IDR 8,000 company method, cost plus method priccing IDR 6,773 - IDR 7,000 and different for 1 kg container which should be raised from IDR 33,000 to IDR 33,866. So, the selling price must be done precisely because the selling price is too high will make the product less competitive, while the selling price that is too low will cause losses to the company.
subject: Articles
  topic: section
subject: Full Costing
  topic: keywords
subject: Cost Plus Prising
  topic: keywords
subject: Selling Prises
  topic: keywords
creator: Mochammad Imam Istofa
creator: Masyhuri
rights: Copyright (c) 2020 FINANCIAL ACCOUNTING
date: 2020-07-20
publication date: 2020-07-20
starting page: 102
ending page: 112

ANALISIS PERBANDINGAN METODE ALOKASI BIAYA PEMASARAN TERHADAP LABA PERUSAHAAN
type: item
description: The purpose of this study is to determine the comparison of marketing cost allocation methods to company profits at PT Taman Sriwedari Kediri and to find out whether they are in accordance with the method. This type of research is quantitative descriptive research, because this study describes the acquisition of data received on the object under study in order to find out the comparison of cost allocation methods to company profits. This research is also a case study, because it aims to study the problems that exist in its relationship with financial accounting calculations then look for solutions to solutions that are based on existing theories and in accordance with calculations. The data used in this study are primary data, while in data collection using preliminary surveys, interviews, and documentation. From the results of data analysis , the results of the study indicate that it has presented a comparative report on Marketing Cost Allocation to Company Profit from the percentage of comparative method reports by product type and marketing area for the past 05 years and presents an income statement for 05 years n last in accordance with accounting calculations.
subject: Articles
  topic: section
subject: Cost Allocation
  topic: keywords
subject: Profit
  topic: keywords
creator: Lutfiyah
creator: Masyhuri
rights: Copyright (c) 2020 FINANCIAL ACCOUNTING
date: 2020-07-20
publication date: 2020-07-20
starting page: 93
ending page: 101

ANALISIS BREAK EVENT POINT (BEP) UNTUK MERENCANAKAN TARGET LABA PENJUALAN
type: item
description: The purpose of this study was to analyze Break Even Point at UD Prima Donut. The object of this study was at Prima Donut company. The method used in analyzing data was using quantitative methods. This research used primary data, namely sales data. Earnings planning data. variable cost data and fixed costs for 2017 and 2018. Prima Donut has already planned a return on sales of bakery products produced. However, the company has not yet done a detailed Break Event Point for the year2018. Based on calculations of the total number of sales of 71,205 Units Rp. 315,500,000 and has a year profit in 2017 and has a break-even point of Rp. 165,084,918. At the planned production profit has a break event point value of Rp.215,292,687 and has a sales target of Rp.365,252,234 and has a margin of savety ratio or a decrease in sales that can be tolerated by 41.80% which is Rp 149,959,547.
subject: Articles
  topic: section
subject: Break Event Point
  topic: keywords
subject: Sales Target
  topic: keywords
creator: Ilham Ramdani
creator: Masyhuri
rights: Copyright (c) 2020 FINANCIAL ACCOUNTING
date: 2020-07-20
publication date: 2020-07-20
starting page: 80
ending page: 92

ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA DITINJAU DARI RASIO LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS
type: item
description: With more and more cable TV businesses in indonesia, many competitor will come too. To be able to survive in this competition the company must carry out management functions and managing funds well.The purpose of this study is to know from where the source and use of working capital and assess the source and use of working capital from the ratio of liquidity, profitability and solvency in the company of PT. Tri Woro Vision. The analytical technique used is descriptive quantitative that describesthe calculation of sources and use of working capital and the ratio of liquidity, profitability and solvency. The company's ability to meet its short-term obligations from 2015 to 2017 has been up and down. Profitability or the ability of companies to generate profits from 2015 to 2017 decreased not too much. While the solvency ratio or the ability of companies to meet long-term liabilities have decreased, which means the company's capital financed by debtdecreased.The company's ability to use the available funds for capital turnover is good enough. It can be proved by the excess of working capital from year to year.
subject: Articles
  topic: section
subject: Solvability
  topic: keywords
subject: Profitability
  topic: keywords
subject: Likuiditas
  topic: keywords
subject: Source and Use Of Working Capital
  topic: keywords
creator: Adila Ulumia
creator: Masyhuri
rights: Copyright (c) 2020 FINANCIAL ACCOUNTING
date: 2020-07-20
publication date: 2020-07-20
starting page: 69
ending page: 79

PERLAKUAN AKUNTANSI TERHADAP PENDAPATAN FRANCHISE BERDASARKAN PSAK NOMOR 23
type: item
description: The purpose of this study is to determine the accounting treatment of franchise income at CV. MJ Agisna. in Kediri and To find out whether the application of accounting for franchise income at CV. MJ Agisna. in Kediri is in accordance with the Financial Accounting Standards (SAK).This type of research is quantitative descriptive research, because this study describes the acquisition of data received on the object under study with the aim of knowing the accounting treatment of franchise income. This research is also a case study, because it aims to study the existing problems in relation to financial accounting calculations that can reflect a financial report then find solutions to solutions that are based on existing theories and in accordance with calculations based on PSAK number 23. The data used in this study is primary data, while in data collection using preliminary surveys, interviews and documentation.From the results of data analysis, the results of the study show that it has presented the income statement in accordance with the number 23 PSAK, it's just that there is one point that is not appropriate with the regulations in accordance with the PSAK, which is about recording income accounts on joint fees that must be accrued.
subject: Articles
  topic: section
subject: Revenue Recognition
  topic: keywords
subject: Proof of Revenue Recognition
  topic: keywords
subject: Income Measurement
  topic: keywords
subject: Revenue Reporting
  topic: keywords
creator: Widayatud Daroini
creator: Masyhuri
rights: Copyright (c) 2020 FINANCIAL ACCOUNTING
date: 2020-07-20
publication date: 2020-07-20
starting page: 60
ending page: 68

ANALISIS LABA KOTOR SEBAGAI SALAH SATU ALAT DALAM MENETAPKAN HARGA JUAL
type: item
description: This study aims to find out how to calculate the selling price in the Qolamuna printing company. The gross profit method is a method of determining selling prices that takes into account all elements of Revenue, Production Costs, Goods ready for production, Goods available for sale, and Cost of Goods Sold. This research data uses data collection techniques namely primary data. Primary data is data obtained from the interview process with the director of the Qolamuna Wahidiyah struggle. From the results of the study with the calculation of gross profit as a determinant of selling prices, it shows that each unit in the analysis did not experience a decline or even an increase in gross profit namely Letterhead 19.05%, Letterhead envelope 56.00%, Nida Card '211.11% , Sheet of sholawat wahidiyah 187.41%, blank SPMU 132.89%, opaque HVS paper printed 100.00%, LJK back and forth 29.31%, 406.00% stamp, flash stamp 107, 78%, clear 800 stamp, 00%. Based on the results of this study, the authors suggest the Qolamuna printing company to help determine the selling prices in the Qolamuna printing company, namely by using the analysis of gross profit, so that the company can determine the maximum selling price so as to develop the company's potential and be able to compete with the Qolamuna printing company other.
subject: Articles
  topic: section
subject: Gross Profit
  topic: keywords
subject: Selling Price
  topic: keywords
creator: Septa Listiana
creator: Masyhuri
rights: Copyright (c) 2020 FINANCIAL ACCOUNTING
date: 2020-01-20
publication date: 2020-01-20
starting page: 51
ending page: 59

ANALISIS PERLAKUAN PRODUK RUSAK TERHADAP HARGA POKOK PRODUKSI
type: item
description: Based on the formulation of the problem above, the purposeof this study is to determine the treatment of damaged products in determining the cost of production.The method used is descriptive qualitative analysis and supported by quantitative data in the form of production costs which form the basis for calculating the cost of production, operationalization of the variables used by the author is the treatment of damaged products The data used in this study are primary data.The results of this study are research at UD. Ababil Blitar found that there were defective products that were normal and sold, accounting treatment of damaged products at UD. Ababil Blitar is not recorded and also not reported in the cost of production report, while according to the accounting concept the cost of reporting damaged products is reported in the cost of production report as a deduction from factory overhead. Suggestions that can be conveyed by researchers are that management is more overseeing the workforce, especially in the production section, to minimize the occurrence of product damage. Companies should be more selective in buying and using raw materials to reduce the occurrence of damaged products and also companies should better supervise labor, especially the production parts in order to minimize the occurrence of product damage and companies should be more careful in processing corn in each process to reduce the number of damaged products.
subject: Articles
  topic: section
subject: Accounting treatment for damaged products
  topic: keywords
subject: Cost of Production
  topic: keywords
creator: Nur Aida Dwi Lestari
creator: Masyhuri
rights: Copyright (c) 2020 FINANCIAL ACCOUNTING
date: 2020-01-20
publication date: 2020-01-20
starting page: 42
ending page: 50

Analisis Tingkat Pengaruh Perputaran Kas Terhadap Profitabilitas
type: item
description: The purpose of this study was to determine the effect of cash turnover on profitability - at KARMILA Fresh Milk Company. The type of research used is descriptive quantitative research. The data used in this study are primary data obtained directly from the company. And secondary data obtained from journals, the internet or other media that support this research. Data analysis techniques in this study using correlation analysis and simple regression analysis.From the results of data analysis, the results of the study show that the results obtained from the correlation between the cash turnover level variable and profitability is the correlation value r = 0.17, this means that there is a positive and weak relationship between cash turnover and profitability. If the cash turnover rate increases, the profitability of the company will also increase. Likewise vice versa if the cash turnover rate decreases, profitability will also decrease. And from the correlation calculation it can also be seen that the coefficient of determination = 2.89%. So the variable cash turnover affects profitability of 2.89% and the remaining 97.11% is influenced by other factors not formulated in this study.From a simple regression analysis, the equation Y = 0.51 + 0.00103X is obtained. The Y equation is obtained from the value of a = 0.51 and the value of b = 0.00103. If the cash turnover rate (X) isincreased or lowered by one unit then profitability (Y) will follow up or down as well as the value of b = 0.00103 units. The conclusion of the results of this study is that by using quantitative analysis it is really proven that the cash turnover rate can affect profitability in KARMILA Fresh Milk Company even though it is very weak.
subject: Articles
  topic: section
subject: Cash Turnover
  topic: keywords
subject: Profitability
  topic: keywords
creator: Vima Milasari
creator: Imam Hanafi
rights: Copyright (c) 2020 FINANCIAL ACCOUNTING
date: 2020-01-20
publication date: 2020-01-20
starting page: 33
ending page: 41

IMPLEMENTASI LAPORAN KEUANGAN ORGANISASI NIRLABA BERDASARKAN PSAK NO 45
type: item
description: Financial statements are outputs and the final results of the accounting process. This financial report is the information material for users as one of the ingredients in the decision making process. Aside from being information, financial reports are also accountability or accountability. Non profit organizations are growing rapidly, such as the Foundation, the IAI (Indonesian Accounting Association) is renewing the PSAK, namely PSAK No.45. the Kedunglo Islamic Boarding School AlMunadhdhoroh has not yet applied the financial statements based on PSAK No. 45. This study aims to find out how the financial statements made by Pon.Pes. Kedunglo Al-Munadhdhoroh as a Non-Profit Organization, knows the obstacles faced in making financial statements of Pon. Pes. Kedunglo Al–Munadhdhoroh, knowing that Al-munadhdhoroh Islamic boarding schools use PSAK No. 45 on financial statements is more efficient and effective than when using simple financial statements.
subject: Articles
  topic: section
subject: Financial Statements
  topic: keywords
subject: Non - Profit Organizations
  topic: keywords
subject: PSAK No. 45
  topic: keywords
creator: Sayyidah Shofiyah
creator: Imam Hanafi
rights: Copyright (c) 2020 FINANCIAL ACCOUNTING
date: 2020-01-20
publication date: 2020-01-20
starting page: 21
ending page: 32

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE VARIABEL COSTING
type: item
description: CV. Sari Mutiara Abadi in caltulating the cost of production the Full Costing Method, wich includes all element of cost into the accounts the of production of the company. The study aims to determine how the variable costing method influences the calculation of cost of production on the CV. Sari Mutiara Abadi. By comparing the calculation method of cost of production using variable costing with the method used by the company. So that there will also be differences in the making of the compani’s income statement. Data obtained from this study are primary data and secondary data, namely throught interviews obtained from one of the company admin and documentation and phisical data on the company obtained from companies, jurnal and previous research, and relate book sources.based on data analysis, it can be conluded than in calculating the cost of production using the variable costing method in the company will fasilited the company to plan sales and be usedfull fot internal parties of the company.
subject: Articles
  topic: section
subject: Cost of Productin
  topic: keywords
subject: Variable Costing Method
  topic: keywords
creator: Lailatul Inayah
creator: Imam Hanafi
rights: Copyright (c) 2020 FINANCIAL ACCOUNTING
date: 2020-01-20
publication date: 2020-01-20
starting page: 11
ending page: 20

IMPLEMENTASI PSAK No. 69 UNTUK PERUSAHAAN AGRIKULTUR DALAM PENYUSUNAN LAPORAN KEUANGAN DI PERUSAHAAN PETERNAKAN SAPI PERAH
type: item
description: The research objective is to determine the preparation of financial statements in accordance with PSAK No. 69, and implementing depletion depreciation calculations for biological assets. This study uses a qualitative research method with a case study approach. The data used by researchers are primary data obtained from the Dairy Farming Company. The object of this research is dairy cows. Data obtained through interviews, observations and documentation. Data analysis techniques in this study using data collection, data presentation and conclusions. From the results of data analysis, the results showed that for 1 year of the source studied, the results showed that there were differences and discrepancies in accounting treatment in Dairy Farming Companies with PSAK No . 69 both from the recognition, measurement, presentation and disclosure of biological assets. With the differences in the financial statements of Dairy Farming Companies become irrelevant and unreliable in its preparation, because there are differences in journal records according to PSAK No. 69 and Dairy Farming Companies. Then the calculation of depreciation depreciation of biological assets using the unit of production method shows the depreciation expense of biological assets in 2018 of Rp. 211,888,622, - with the very depreciation expense in the company's financial statements.
subject: Articles
  topic: section
subject: PSAK No. 69
  topic: keywords
subject: Agricultural Companies
  topic: keywords
subject: Financial Statements
  topic: keywords
creator: Afilia Eka Yustanti
creator: Imam Hanafi
rights: Copyright (c) 2020 FINANCIAL ACCOUNTING
date: 2020-01-20
publication date: 2020-01-20
starting page: 1
ending page: 10

Perhitungan Harga Pokok Produksi menggunakan Metode Job Order Costing Studi kasus pada UD. ABA Collection Tulungagung
type: item
description: The research was carried out on the ABC.ABA Collection Tulungagung located at KH Abdul Fatah IV Road, Mangunsari Village, Tulungagung District, Tulungagung District. UD. ABA Collection Tulungagung is a convection company that produces shirts, jackets and training. Companies engaged in manufacturing must take into account the cost of production to determine the selling price. the right one according to the order. This study aims to determine how the calculation of cost of production at UD.ABA Collection Tulungagung according to the company and according to Job Order Costing. Method of Costing Job Order is a method of collecting costs -production costs to determine the calculation of the cost of production of each order. Costs-product costs include raw material costs, direct labor costs and factory overhead costs both variable and fixed. Added to commercial costs. After calculating the cost of the product according to the company and according to the job order costing, different results are obtained. The calculation using the job order costing method is greater than the calculation done by the company. The results of calculations for sports numbers according to the company are Rp 12,714,500 while according to job order costing amounting to Rp16,767,000. For the manufacture of sports pants according to the company amounting to Rp 12,031,250 while according to the job order costing is Rp 16,083,750. And for promotional t-shirts according to the company amounting to Rp 109,740,000 while according to the job order costing was Rp 113,793,000. The occurrence of the difference in the calculation of the cost of production because the company does not include a fixed factory overhead for calculating the cost of production of orders that have been received.
subject: Articles
  topic: section
subject: Price of Production (HPP)
  topic: keywords
subject: Job Order Costing
  topic: keywords
creator: Zumrotun Nisa
rights: Copyright (c) 2019 FINANCIAL ACCOUNTING
date: 2019-07-19
publication date: 2019-07-19
starting page: 112
ending page: 138

Analisis Perputaran Piutang Usaha Terhadap Tingkat Likuiditas dan Profitabilitas Pada PT Astra Otoparts Tbk di Bursa Efek Indonesia
type: item
description: This study aims to determine how big the turnaround is towards the level of liquidity and profitability at PT. Astra Otoparts Tbk. The approach taken in this study is the analysis of quantitative data using simple linear regression correlation analysis. Based on data analysis, it can be concluded that the magnitude of the correlation between the accounts receivable turnover variable and the level of liquidity is the correlation r = 0.96, this means that there is a very strong and positive relationship between the accounts receivable turnover and the liquidity level. a very strong influence on liquidity of 96% and the remaining 4% is influenced by other factors not formulated in this study. While the accounts receivable turnover with profitability level obtained a correlation value r = 0.85, this means that there is a positive and very strong relationship between accounts receivable turnover with the company's profitability of 85% and the remaining 15% is influenced by other factors not formulated in this study. From analysis Simple regression obtained by the equation Y =-1.48 + 2.87x. From this equation means that there is a positive influence between the two variables, meaning that if the accounts receivable turnover increases by one unit, the liquidity of the company will decrease by the value of b yait 2.87. simple regression analysis obtained by the equation Y =-40.22 + 44.5x. From this equation, it means that there is a positive influence between the two variables, meaning if the accounts receivable turnover increases by one unit then the profitability of the company will decrease by the value of b = 44.5.
subject: Articles
  topic: section
subject: Accounts Turnover
  topic: keywords
subject: Liquidity (Quick Ratio) and Profitability (Net Profit Margin)
  topic: keywords
creator: Siti Aisiyah Nurma S
rights: Copyright (c) 2019 FINANCIAL ACCOUNTING
date: 2019-07-19
publication date: 2019-07-19
starting page: 86
ending page: 111

Analisis Manajemen Kredit Untuk Meningkatkan Profitabilitas pada Badan Penyalur Bantuan Koperasi Wahidiyah (BPBKW)
type: item
description: The purpose of this research is to describe the application of credit management carried out by the Wahidiyah Cooperative Aid Agency (BPBKW) in increasing profitability through credit management and describing effective credit management seen from the performance of credit analysis and profitability ratio. The method used in this study is quantitative with descriptive analysis. The data collected is primary data, with interview techniques, documentation, and observation. In analyzing using two stages, namely analyzing credit management applied to the Wahidiyah Cooperative Assistance Agency (BPBKW), and analyzing financial statements. The results of the analysis obtained data that the management applied by the Wahidiyah Cooperative Assistance Agency (BPBKW) in managing credit was credit planning, credit granting procedures, analysis of lending, and Credit Supervision. Analysis of credit performance shows that BPBKW in fulfilling credit to its customers is very good above the standard > 20%. The profitability ratio in generating profits has increased from 2014-2016 (15.5%, 15.7%, 18.8%). While the profitability ratio of own capital in generating profits also increased from 2014-2016 (15.5%, 15.7%, 18.8%).
subject: Articles
  topic: section
subject: Credit Management
  topic: keywords
subject: Profitability
  topic: keywords
creator: Eko Wahyu Choirur Rifai
rights: Copyright (c) 2019 FINANCIAL ACCOUNTING
date: 2019-07-19
publication date: 2019-07-19
starting page: 66
ending page: 85

Analisis penilaian tingkat kesehatan bank dengan menggunakan metode rgec pada bank bumn yang terdaftar di bursa efek indonesia tahun 2013-2015
type: item
description: This study aims to determine the soundness of state-owned banks in 2013-2015 in terms of aspects of Risk profile, Good Corporate Governance (GCG), Earnings, Capital, and RGEC (Risk profile, GCG, Earnings, and Capital) as a whole. This type of research is quantitative descriptive research with research subjects in the form of state-owned banks listed on the Indonesia Stock Exchange in 2013-2015. Data obtained through documentation techniques. The data analysis technique used is a health analysis of banks with a Risk-based Bank Rating with a range of assessments including RGEC factors. The results showed that during 2013-2015: (1) Aspects of Risk profile of state-owned banks were in a healthy condition with an average value of NPLs of 2.35 percent, 2.34 percent, 2.69 percent and LDR of 90.94 percent, 90.59 percent, 92.63 percent. (2) GCG aspects in 2013-2015 were in a healthy condition with an average value of 2.07 percent, 1.79 percent, 1.78 percent. (3) Consecutive Earnings Aspects are also in a very healthy condition with an average ROA value of 3.29 percent, 3.02 percent, 2.89 percent, and NIM of 6.34 percent, 6.06 percent, 6, 33 percent. (4) Capital Aspects in a row are in a very healthy condition with an average CAR value of 15.86 percent, 16.44 percent and 18.22 percent. (5) The overall aspects of RGEC are in Composite Rank 1, which is very healthy with a score of 86.67 percent, 86.67 percent, 86.67 percent.
subject: Articles
  topic: section
subject: Bank Soundness
  topic: keywords
subject: BUMN Bank
  topic: keywords
subject: RGEC Method
  topic: keywords
creator: Marfudin
rights: Copyright (c) 2019 FINANCIAL ACCOUNTING
date: 2019-07-19
publication date: 2019-07-19
starting page: 39
ending page: 65

Analisis pembebanan tarif biaya overhead pabrik terhadap harga pokok produksi pada perusahaan ud den yu shoes Kediri
type: item
description: The imposition of factory overhead costs on the cost of production to determine the overall calculation of production costs in companies that carry out production activities. So this study aims to determine the burden of factory overhead costs on the cost of production by using the full costing method. This type of research is descriptive quantitative with research subjects at UD Den Yu Shoes Kediri in 2016. Data obtained through interviews, documentation and direct observation to the company. The data analysis technique used is by calculating the overall factory overhead costs with the basics of product unit rates, raw material costs, direct labor, direct working hours, and machine hours. Calculation of cost of goods manufactured using the full costing method. Based on data analysis, the results of the study show that the charging of UD Den Yu Shoes factory overhead costs is Rp.294,300,000 with the calculation of the cost of production of Rp. 828,300,000, the income statement is Rp. 621,401,040, experiencing a very significant difference with the loading of both variable and fixed factory overhead costs of Rp. 567,345,143 with the calculation of the cost of production using the full costing method of Rp. 1,296,345,143. The calculation affects the company's income statement of Rp. 148,355,897.
subject: Articles
  topic: section
subject: Loading of Factory Ove rhead Costs
  topic: keywords
subject: cost of production
  topic: keywords
creator: Nova Suryani
rights: Copyright (c) 2019 FINANCIAL ACCOUNTING
date: 2019-07-19
publication date: 2019-07-19
starting page: 21
ending page: 38

Pengaruh Likuiditas dan Solvabilitas terhadap Profitabilitas pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2010-2014
type: item
description: This study aims to determine the effect of the projected liquidity ratio Current Ratio and solvency projected Debt to Total Assets on profitability projected with Return On Asset mining companies listed on the Indonesia Stock Exchange in 2010-2014. The population of this research is 4 mining sector companies. Purposive sampling is used as a sampling technique and 4 selected companies meet the criteria to be used as research samples. This study uses secondary data and multiple linear regression analysis. The results showed that projected liquidity Current Ratio has a positive and not significant effect on projected profitability Return On Assets, solvency projected Debt to Total Asset has a negative and not significant effect on projected profitability Return on Assets. The coefficient of determination is 28.9%, this means that the variables of liquidity and solvency are able to explain the variable profitability of 28.9% and the remaining 71.1% is explained by other factors not included in the study.
subject: Articles
  topic: section
subject: Liquidity
  topic: keywords
subject: Solvability
  topic: keywords
subject: Profitability
  topic: keywords
creator: Ayu Rustia Ningsih
rights: Copyright (c) 2019 FINANCIAL ACCOUNTING
date: 2019-07-19
publication date: 2019-07-19
starting page: 1
ending page: 20