Journal of Accounting Economics ISSN Online : 2685-533X
Program Studi Akuntansi Universitas Wahidiyah
ANALISIS KINERJA PERUSAHAAN PT. POS INDONESIA CABANG KEDIRI BERDASARKAN BALANCED SCORECARD
Penelitian ini bertujuan untuk menganalisis kinerja PT Pos Indonesia Cabang Kediri dengan menggunakan pendekatan Balanced Scorecard, yang mencakup tiga perspektif utama: pelanggan, proses bisnis internal, serta pembelajaran dan pertumbuhan. Metode yang digunakan dalam penelitian ini adalah pendekatan deskriptif dengan analisis kualitatif berdasarkan data perusahaan. Hasil penelitian menunjukkan bahwa dari perspektif pelanggan, mayoritas pengguna layanan merasa puas, meskipun masih terdapat peluang untuk peningkatan dalam hal inovasi produk. Dari perspektif proses bisnis internal, perusahaan telah menjalankan berbagai strategi guna meningkatkan efektivitas dan efisiensi operasional. Sementara itu, pada perspektif pembelajaran dan pertumbuhan, investasi dalam pengembangan sumber daya manusia memberikan kontribusi positif terhadap peningkatan kinerja perusahaan secara keseluruhan. Kesimpulan dari penelitian ini adalah bahwa pendekatan Balanced Scorecard dapat menjadi alat manajerial yang efektif dalam mengevaluasi dan meningkatkan kinerja perusahaan secara menyeluruh dan berkelanjutan.
Kinerja Perusahaan, Balanced Scorecard, Kantor Pos, Perspektif Pelanggan, Proses Bisnis Internal, Pembelajaran dan Pertumbuhan
Copyright (c) 2026 FINANCIAL ACCOUNTING https://creativecommons.org/licenses/by-nc-sa/4.0
ANALISIS PENGARUH SOCIAL COMMERCE TERHADAP PERTUMBUHAN BISNIS KULINER di KEDIRI (Studi Kasus akun Instagram @kediri.foodies)
Social commerce adalah gabungan antara media sosial dan platform jual beli. Penelitian ini menggunakan teknik analisis regresi linier sederhana. Jenis pendekatan yang digunakan adalah kuantitatif bersifat deskriptif. Penelitian bertujuan untuk mengetahui pengaruh social commerce terhadap pertumbuhan bisnis kuliner di Kediri secara parsial. Populasi dalam penelitian ini adalah pemilik bisnis kuliner di Kediri dan sampelnya sebanyak 80 orang responden dengan menggunakan rumus slovin, penarikan sampel menggunakan teknik purposive sampling yang dengan kriteria khusus yaitu pemilik bisnis kuliner yang pernah melakukan jasa promosi di akun Instagram @kediri.foodies dan diposting di akun tersebut. Pengolahan data menggunakan program SPSS 29 for windows kemudian data dianalisis menggunakan uji validitas, uji reabilitas, uji regresi linear sederhana, uji hipotesis (uji t), dan uji koefisien determinasi R². Penelitian ini menghasilkan social commerce memiliki pengaruh terhadap pertumbuhan bisnis kuliner sebesar 36,1% dari uji koefisien determinasi R². Social commerce juga terbukti mempengaruhi pertumbuhan bisnis kuliner dengan hasil t hitung melebihi t tabel yaitu 6,634 > 1,990.
ANALISIS METODE VALUE FOR MONEY DALAM MENILAI KINERJA KEUANGAN PADA PEMERINTAH DAERAH (Studi Pada Provinsi Jawa Timur Tahun 2018-2020)
Penelitian ini bertujuan untuk menganalisis kinerja keuangan Pemerintah Daerah Provinsi Jawa Timur tahun 2018-2020 menggunakan metode Value For Money yaitu dengan pendekatan rasio ekonomi, efisiensi, dan efektivitas. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif dengan teknik pengumpulan data melalui dokumentasi laporan realisasi anggaran. Hasil penelitian menunjukkan bahwa rasio ekonomi pengeluaran pemerintah daerah Jawa Timur menunjukkan pencapaian yang cukup baik, meskipun terdapat fluktuasi pada beberapa tahun. Rasio efisiensi, ditandai dengan pelaksanaan anggaran telah dilakukan dengan efisien, ditandai dengan penggunaan anggaran yang lebih kecil dari output yang dihasilkan. Sementara itu, rasio efektivitas berada dalam kategori sangat efektif, mencerminkan tercapainya target pendapatan dan belanja daerah sesuai rencana. Temuan ini mengindikasikan bahwa secara umum, kinerja pengelolaan keuangan Pemerintah Daerah Provinsi Jawa Timur dalam kurun waktu tersebut telah dilaksanakan dengan baik, namun tetap diperlukan evaluasi berkelanjutan untuk meningkatkan kualitas pengelolaan anggaran dimasa mendatang.
Analisis Kinerja Perusahaan PT. Pos Indonesia Cabang Kediri Berdasarkan Balanced Scorecard
Penelitian ini bertujuan untuk menganalisis kinerja PT Pos Indonesia Cabang Kediri dengan menggunakan pendekatan Balanced Scorecard, yang mencakup tiga perspektif utama: pelanggan, proses bisnis internal, serta pembelajaran dan pertumbuhan. Metode yang digunakan dalam penelitian ini adalah pendekatan deskriptif dengan analisis kualitatif berdasarkan data perusahaan. Hasil penelitian menunjukkan bahwa dari perspektif pelanggan, mayoritas pengguna layanan merasa puas, meskipun masih terdapat peluang untuk peningkatan dalam hal inovasi produk. Dari perspektif proses bisnis internal, perusahaan telah menjalankan berbagai strategi guna meningkatkan efektivitas dan efisiensi operasional. Sementara itu, pada perspektif pembelajaran dan pertumbuhan, investasi dalam pengembangan sumber daya manusia memberikan kontribusi positif terhadap peningkatan kinerja perusahaan secara keseluruhan. Kesimpulan dari penelitian ini adalah bahwa pendekatan Balanced Scorecard dapat menjadi alat manajerial yang efektif dalam mengevaluasi dan meningkatkan kinerja perusahaan secara menyeluruh dan berkelanjutan
ANALISIS PENERAPAN AKUNTANSI SYARIAH UNTUK PRODUK PEMBIAYAAN MURABAHAH BERDASARKAN PSAK NOMOR 102 DI KSPPS BMT BERINGHARJO
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.
ANALISIS PENGENDALIAN KUALITAS UNTUK MEMINIMALKAN PRODUK RUSAK DI UMKM KERAJINAN TENUN IKAT MENDALI MAS
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.
PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN DI PT. JAGUNG SUMBER REJEKI WONOREJO KABUPATEN PASURUAN
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%.
ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP TERHADAP LABA PERUSAHAAN
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.
ANALISIS PERPUTARAN PIUTANG UNTUK MENINGKATKAN RENTABILITAS
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.
PENGARUH FAKTOR - FAKTOR FUND AMENTAL TERHADAP RETURN SAHAM
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).
PENGARUH EFISIENSI PENGENDALIAN BIAYA DAN TINGKAT PERPUTARAN MODAL KERJA TERHADAP RENTABILITAS
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.
Working Capital Turnover and Rentability
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PRODUK
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.
ANALISIS PERBANDINGAN METODE ALOKASI BIAYA PEMASARAN TERHADAP LABA PERUSAHAAN
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.
ANALISIS BREAK EVENT POINT (BEP) UNTUK MERENCANAKAN TARGET LABA PENJUALAN
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.
ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA DITINJAU DARI RASIO LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS
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.
PERLAKUAN AKUNTANSI TERHADAP PENDAPATAN FRANCHISE BERDASARKAN PSAK NOMOR 23
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.
ANALISIS LABA KOTOR SEBAGAI SALAH SATU ALAT DALAM MENETAPKAN HARGA JUAL
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.
ANALISIS PERLAKUAN PRODUK RUSAK TERHADAP HARGA POKOK PRODUKSI
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.
Accounting treatment for damaged products
Analisis Tingkat Pengaruh Perputaran Kas Terhadap Profitabilitas
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.
IMPLEMENTASI LAPORAN KEUANGAN ORGANISASI NIRLABA BERDASARKAN PSAK NO 45
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.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE VARIABEL COSTING
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.
IMPLEMENTASI PSAK No. 69 UNTUK PERUSAHAAN AGRIKULTUR DALAM PENYUSUNAN LAPORAN KEUANGAN DI PERUSAHAAN PETERNAKAN SAPI PERAH
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.
Perhitungan Harga Pokok Produksi menggunakan Metode Job Order Costing Studi kasus pada UD. ABA Collection Tulungagung
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.
Analisis Perputaran Piutang Usaha Terhadap Tingkat Likuiditas dan Profitabilitas Pada PT Astra Otoparts Tbk di Bursa Efek Indonesia
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.
Liquidity (Quick Ratio) and Profitability (Net Profit Margin)
Analisis Manajemen Kredit Untuk Meningkatkan Profitabilitas pada Badan Penyalur Bantuan Koperasi Wahidiyah (BPBKW)
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%).
Analisis penilaian tingkat kesehatan bank dengan menggunakan metode rgec pada bank bumn yang terdaftar di bursa efek indonesia tahun 2013-2015
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.
Analisis pembebanan tarif biaya overhead pabrik terhadap harga pokok produksi pada perusahaan ud den yu shoes Kediri
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.
Pengaruh Likuiditas dan Solvabilitas terhadap Profitabilitas pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2010-2014
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.