scholarly journals Analisis Perubahan Laba Kotor (Gross Profit) pada P.R. Kembang Jati Kudus

2018 ◽  
Vol 7 (2) ◽  
pp. 90
Author(s):  
Khoirur Rozaq
Keyword(s):  
Financial Statements ◽  
Production Costs ◽  
Sales Volume ◽  
Income Statement ◽  
Corporate Earnings ◽  
Financial Aspect

The company's performance usually seen from the financial aspect is generated by analyzing the financial statements of the income statement. Analyzing the income statement aims to determine the extent to which the corporate earnings to the owner for a certain period. Analyzing the income statement can be carried out by analyzing changes in gross profit. This analysis is useful to determine the level of efficient and effective company in business. The lower gross profit continuously can be caused by changes in the selling prices of products, changes in the price of production and other costs to be incurred by the company every year, causing a decrease in gross profit, which in turn lead to acceptance of the company's profits are reduced or even loss. Income is mainly influenced by three factors are interrelated to one another, namely sales volume, sales prices, and production costs. The research objective is to analyze the changes in gross profit (Gross Porfit), to assess the factors causing the change in gross profit PR Kembang Jati and search efforts to maintain the increase in gross profit to the company's performance can be improved.

scholarly journals Pengakuan, Pengukuran, Penyajian, dan Pengungkapan Biaya Limbah

2018 ◽  
Vol 5 (2) ◽  
pp. 129
Author(s):  
Intan Diah Pratiwi ◽  
Yosefa Sayekti ◽  
Imam Mas'ud
Keyword(s):  
Financial Statements ◽  
Environmental Accounting ◽  
Production Costs ◽  
Financial Statement ◽  
Fixed Asset ◽  
Cement Factory ◽  
Triangulation Method ◽  
Income Statement ◽  
Asset Depreciation ◽  
The Cost

This study aims to determine the application of environmental accounting on the cost of waste at PT. Cement Puger Jaya Raya Sentosa. This research is qualitative using triangulation method. Resulth is accounting practices (the recognition, measurement, presentation and disclosure) the cost of waste carried out by PT. Cement Puger Jaya Raya Sentosa almost in accordance with the Framework for the Preparation and Presentation of Financial Statements (KDPPLK) however, PT. Cement Puger Jaya Raya Sentosa yet have a complete financial statement. The financial statements are owned by PT. Cement Puger Jaya Raya Sentosa until this research still consists of report production costs, fixed asset depreciation report, and income statement. Keywords: Accounting, Environmental, Waste, Cement Factory, Report

scholarly journals Pengaruh Biaya Produksi, Biaya Promosi dan Volume Penjulan terhadap Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2017

2020 ◽  
Vol 19 (1) ◽  
pp. 35-42
Author(s):  
I Made Ari Yuda ◽  
I Ketut Puja Wirya Sanjaya
Keyword(s):  
Stock Exchange ◽  
Production Costs ◽  
Sales Volume ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Significance Level ◽  
Independent Variables ◽  
Corporate Earnings ◽  
Positive Effect

This research aims to analyze the effect of Production Costs, Promotion Costs and Sales Volume on Profit in manufacturing companies listed on the Indonesia Stock Exchange. The data analysis method used is the Analysis of Multiple Linear Regression. The sample used amounted to 35 randomly selected companies. The independent variables in this research are production costs, promotion costs, and sales volume. The dependent variable is company profit. The results show that partially (t test) the production cost variable with a significance value of 0.016 is smaller than 0.05, which means that production costs have a significant positive effect on company profits. Promotional cost variables with a significance level of 0.015 are smaller than 0.05, which means that promotion costs have a significant positive effect on company profits. And the sales volume variable with a significance value of 0.041 is smaller than 0.05, which means that the sales volume variable has a significant positive effect on corporate earnings. Penelitian ini betujuan untuk menganalisis pengaruh Biaya Produksi, Biaya Promosi dan Volume Penjualan terhadap Laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode analisis data yang digunakan yaitu Analisis Regresi Linier Berganda. Sampel yang digunakan berjumlah 35 perusahaan yang terpilih secara acak. Variabel independen dalam penelitian ini adalah biaya produksi, biaya promosi, dan volume penjualan. Variabel dependen adalah laba perusahaan. Hasil penelitian menunjukan bahwa secara parsial (uji t) variabel biaya produksi dengan nilai signifikani 0,016 lebih kecil dari 0,05 yang berarti bahwa biaya produksi berpengaruh positif signifikan terhadap laba perusahaan. Variabel biaya promosi dengan tingkat signifikansi 0,015 lebih kecil dari 0,05 yang berarti bahwa biaya promosi berpengaruh positif signifikan terhadap laba perusahaan. Serta variabel volume penjualan dengan nilai signifikansi 0,041 lebih kecil dari 0,05 yang berarti bahwa variabel volume penjulan berpengaruh positif signifikan terhadap laba perusahaan.

ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. ASTRA AGRO LESTARI Tbk

2019 ◽  
Vol 5 (2) ◽  
pp. 75-88
Author(s):  
M. Shobihin ◽  
Sayekti Suindyah Dwiningwarni ◽  
Supriadi Supriadi
Keyword(s):  
Financial Performance ◽  
Good Condition ◽  
Balance Sheet ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Business Decisions ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Income Statement ◽  
Quantitative Descriptive

The financial statements serve as a benchmark in assessing the financial performance of the company as the basis for making business decisions. The motivation in conducting this research is to support previous research to see the development condition of one of the oil palm plantation companies. The purpose of this study is to assess the financial performance by using financial ratio analysis and horizontal analysis. The method used in this research is Quantitative Descriptive with analysis design using Term series Analysis. The result of the research based on financial ratio analysis shows the liquidity ratio and solvency ratio in good condition, while the activity ratio and profitability ratio are not good because it is below the industry average of similar companies. Based on horizontal analysis, financial performance fluctuated and influenced internal and external factors such as operational performance and the average price of world palm oil. The limitations of this study are using only two analytical tools and financial statements analyzed only the balance sheet and income statement.

ANALISIS BIAYA VOLUME LABA PADA PT. HADINATA BROTHER DALAM KAITANNYA DENGAN PENINGKATAN PROFITABILITAS PERUSAHAAN

2019 ◽  
Vol 7 (02) ◽  
pp. 141
Author(s):  
Muhammad Nur Rizqi
Keyword(s):  
Accounting System ◽  
Sales Volume ◽  
Fixed Costs ◽  
Range Analysis ◽  
Product Mix ◽  
Key Words Cost Analysis ◽  
Income Statement ◽  
Conducting Research ◽  
Cost Accounting System ◽  
Break Even Point

Cost volume profit is concerned with determining the sales volume and product mix needed to achieve the level of profit. This analysis is a tool that will provide information to management about the relationship between costs, profits, product mix and sales volume based on the following assumptions: that all costs can be separated into part variable and part fixed, and that the total fixed costs are constant throughout the range analysis, and total variable costs change proportionately to changes in volume. The purpose of this study was to find a level of significance, the analysis reports in a vertical Income, Profit and Loss report analyzes horizontal and analytical results reported in the Profit and Loss concern cost volume profit at PT. Hadinata BROTHERSThe research method used is a case study method. This method covers the activities carried out by conducting research directly to the location to obtain the necessary data in connection with the problem under study. The study was conducted at the manufacturing company PT Hadinata BROTHERSFrom the results of research conducted, that the PT Hadinata BROTHERS January sales of 100%, February 77.02%, March 69.63%, 69.96% April, May 38.23%, 41.92% June decline highly significant, while the price of goods sold in January 97.65%, February 98.73%, March 90.59%, 97.66% April, May 177.40%, 112.25% in June and operating costs of January 2, 87% February 2.84% March 2.57% April 3.22% May 5.64% June 6.22%. Resulting in profits in January -0.53% February -1.67% March 6.83% -0.88% April, May -83.05%, -18.47% in June. So the calculation of break even point analysis (BEP) for January Rp. 1.884.750.000, February Rp. 1.6245 billion, in March Rp. 1.953.437.500, In April Rp. 1.889.750.000, May Rp. 1.323.000.000, June Rp. 1211370000.The results of the evaluation in this study that Analysis on the Income Statement in a vertical, PT Hadinata BROTHERS unprofitable can be said because it has not shown the numbers increased continuously. Overall in each unit of the income statement is presented there are irregularities that occurred at the Cost of Goods Sold which almost every month figures show a drop sales Cost of Goods or small. Analysis on the income statement horizontally, PT. Hadinata BROTHERS is a graph showing a decline in the percentage of each month. Overall figures on Cost of Goods Sold problems are large, while the sales figures showed a decline in every month. To anticipate the losses the company needs to make cost accounting system is organized so it can be budgeted revenues, expenses and profits as well. Key words: cost analysis of volume, profitability profit 

scholarly journals Modelo De Elaboración De Corridas Financieras Por El Método De Flujos, Para No Financieros.

Xihmai ◽  
2020 ◽  
Vol 14 (28) ◽  
Author(s):  
Miguel Ángel Ayala Suero [1]
Keyword(s):  
Small Businesses ◽  
Teaching Experience ◽  
Financial Statements ◽  
Financial Statement ◽  
Investment Projects ◽  
Income Statement ◽  
Years Of Teaching Experience ◽  
Toma De Decisiones ◽  
And Control ◽  
The Way

ResumenDocumento dirigido a no financieros para realizar una corrida financiera. El propósito de este documento es poner a disposición de personas sin conocimiento de finanzas o de contadurí­a, un método que de forma lógica y sencilla los auxilie para realizar una corrida financiera, tanto para la elaboración de proyectos como en la dirección y control de empresas. El modelo va dirigido a los emprendedores, empresarios de micro y pequeñas empresas, profesionistas interesados en la elaboración de corridas financieras y estudiantes que necesitan familiarizarse con el proceso de elaboración de corridas financieras y estados financieros proforma (los estados proforma son el resultado de la proyección de los próximos años). Estos objetivos se logran mediante la comprensión de la forma en que los recursos económicos se desempeñan en una empresa y como los estados financieros básicos (estado de resultados, balance y flujo de efectivo) dan cuenta de esta situación y nos ayudan a interpretar lo que sucede en la empresa. Esto ayudará en el proceso de la toma de decisiones para poder modificar el resultado de manera favorable.Este modelo es resultado de treinta años de experiencia profesional en el área de formulación y evaluación de proyectos de inversión, de veinte años de experiencia docente en el área, vistos desde la perspectiva de un no profesional de la materia. Lo que se busca es que sin demasiados conocimientos de contabilidad y administración, de manera sencilla y muy acorde con la realidad del dí­a a dí­a, se puedan comprender los estados financieros y, a través de ellos, lo que sucede en la empresa para una mejor toma de decisiones.Palabras clave: estados financieros, toma de decisiones, escasos conocimientos contables, dirección y control de negocios.AbstractDocument addressed to non-financiers to carry out a financial run. The purpose of this document is to put to the consideration of people without knowledge of finance or accounting such as entrepreneurs, businessman of micro and small businesses, professionals interested in preparing financial statement and for students who need to become familiar with the process of preparing financial statements and proforma financial statements (the proforma statements are the result of the projection of the next years), a method that logically and simply helps us to carry out a financial run, both for the preparation of projects and for the direction and control of the companies. The objectives are achieved by understanding the way in which economic resources are performed in a company and how the basic financial statements, income statement, balance and cash flow; They give an account of this situation and help us to interpret what happens in the company and will help us in the way we take decisions to be able to modify the result favorably. This model is the result of thirty years of professional experience in the area of formulation and evaluation of investment projects, as well as twenty years of teaching experience in this area, which are viewed from the perspective of a non-professional in the field, which It is sought that without too much knowledge of accounting and administration, in a simple and very consistent with the day to day reality, you can understand the financial statements and through these what happens in the company for better decision making.Keywords: financial statements, decision making, few accounting knowledge, business management and control. [1] Médico Veterinario Zootecnista con Maestrí­a en Ingenierí­a Económica y Financiera Profesor de la Universidad La Salle Pachuca.

scholarly journals KOMPARASI KINERJA KEUANGAN PERBANKAN SYARIAH BERBASIS PENDEKATAN LABA RUGI DAN NILAI TAMBAH

IKONOMIKA ◽  
2017 ◽  
Vol 1 (2) ◽  
pp. 157
Author(s):  
Yulianti Saifudin ◽  
Yayan Pribadi
Keyword(s):  
Value Added ◽  
Financial Statements ◽  
Financial Ratios ◽  
Analysis Tool ◽  
Net Income ◽  
Financial Ratio ◽  
Islamic Bank ◽  
Income Statement ◽  
Net Profit ◽  
Productive Assets

Abstract-The objectives of this study are to analyze the differences in financial performance of Islamic bank by using the income statement approach and value added approach on financial ratios. Financial ratios used consisted of ROA, ROE, the ratio between the total net income by total earning assets, NPM, and  BOPO. The Object used in this study are listed Islamic Bank at Bank Indonesia. Population of this research are the financial statements of Islamic Banks, while the sample used was the financial statements for 2010-2014 for each income statement and the value added statement.  Analysis tool used to prove the hypothesis of this study is an independent sample t-test.The results showed that the average financial ratio (ROA, ROE, net profit ratio of productive assets, and NPM) there are significant differences between the Income Statement and Value Added Statement, while the BOPO ratio between the Income Statement and the Value Added Statement there is not a difference. 

scholarly journals BİST’DE İŞLEM GÖREN KÂĞIT VE KÂĞIT ÜRÜNLERİ BASIM VE YAYIN İŞLETMELERİNİN TOPSİS, PROMETHEE VE COPRAS YÖNTEMLERİYLE FİNANSAL PERFORMANSLARININ BELİRLENMESİ

2018 ◽  
Vol 6 (3) ◽  
Author(s):  
Fatma AKYÜZ ◽  
Tolga YEŞİL ◽  
İsmail KARA ◽  
Gürsel ERSOY
Keyword(s):  
Decision Making ◽  
Financial Statements ◽  
Assessment Methods ◽  
Production Costs ◽  
Financial Ratios ◽  
Preference Ranking ◽  
Multi Criteria Decision Making ◽  
Public Disclosure ◽  
The Public ◽  
Period Performance

Paper and Paper Products in the printing and publishing sector, production costs have increased due to the recent dependence on imports. At this point, Paper and Paper Products Printing and Publishing sector has been preferred and the leading companies in the sector have been tried to be determined by multi-criteria decision making methods. In this study, the financial performances of the paper and paper products printing and publishing sector traded in Borsa Istanbul between the years of 2012-2017, which is one of the multi criteria decision making methods, are the most important decision making methods, PROMETHEE (Preference Ranking Organization Method for Enrichment Evaluation and COPRAS (Complex Proportional Assessment) methods. The research sample consisted of 14 companies listed in the BIST. Firstly, the financial ratios used in multi-criteria decision making methods were explained and then the application steps of TOPSİS, PROMETHEE and COPRAS methods were included. During the calculation of financial ratios, the financial statements of the related companies between the years 2012-2017 were used in the light of the data obtained from the Public Disclosure Platform. As a result of the research, the 6-period performance of the companies have rewieved, between the years 2012-2017 was evaluated with 10 financial ratios and the results were compared.

scholarly journals IPTEKS STANDAR AKUNTANSI KEUANGAN NO. 28 PADA PT ASURANSI ADIRA DINAMIKA CABANG MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Natasia Iroth ◽  
Greyshella Sesdi Mamangkey ◽  
Lidia M Mawikere
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Important Thing ◽  
Head Office ◽  
Insurance Contracts ◽  
Income Statement ◽  
Accrual Basis ◽  
Basis Method ◽  
Branch Office ◽  
Work Orders

Insurance is an institute who have important role in the economy. Companies are asked to manage and compile their financial statements, because that is an important thing that will greatly affect the company's productivity. For this reason, in every company have to apply be valid accounting standards to make information that is can understood by wearer of financial statements. In the presentation of financial statements, the income statement is a very important component, especially for calculation’s company expenses and income. Then it is necessary to recognize and record properly and in accordance with be valid standards. The aim of this research is to analyze the conformity of recognition of company income and expenses and PSAK No. 28 concerning Accounting for loss insurance contracts. The method used is the analysis of profit and loss statements with components in which the income and expense of PT Asuransi Adira Dinamika branch of Manado with PSAK No. 28. From the results of this study it was concluded that PT Asuransi Adira Dinamika Manado branch has recognized revenue and expenses appropriately according to standards, namely revenues recognized at the time of issuance of policies (contracts) and claims expenses recognized as expenses when issuing work orders (SPK) from headquarters. The company applies the accrual basis method in recognition of revenues and expenses, where transactions are recorded and reported at the time of the event and not when cash or cash equivalents are received (paid). Each company transaction is inputted systemically from the branch office to the head office in accordance with the detailed classification.Keywords : Revenue, Expense, Insurance, PSAK. N0 28

scholarly journals Pelatihan Pembuatan Laporan Keuangan Bagi UMKM Sebagai Informasi Untuk Pengambilan Keputusan

2018 ◽  
Vol 2 (1) ◽  
pp. 63-82
Author(s):  
Sila Ninin Wisnantiasri ◽  
Irma Paramita Sofia ◽  
Fitriyah Nurhidayah ◽  
Karsam Sunaryo
Keyword(s):  
Financial Reporting ◽  
Business Performance ◽  
Financial Analysis ◽  
Financial Statements ◽  
Financial Statement ◽  
Educational Game ◽  
Financial Report ◽  
Study Approach ◽  
Income Statement ◽  
The Impact

The purpose of this dedication for Pisangan Village Community through financial statement training for small business in collaboration with partners of Citra Kencana Community is to improve the understanding of partners in making financial report especially income statement. The problem facing partners is not mastering how to create a correct financial statement. The financial statements can be used by partners as a benchmark of business performance and business financial analysis tools. Therefore, the methods used in this activity are: (1) convey material about basic concepts of accounting, (2) convey material about components of income statement, (3) provide business simulation and recording financial statements through educational game business accounting (4) the practice of preparing the business income statement and analysis by the entrepreneur, (5) advising / consulting the profit-loss statement. Besides, regression test is done through event study approach to know the impact of training for knowledge of financial report objectives and understanding of financial reporting from the community after getting the training. The result of this activity is increasing both knowledge and understanding of society in making financial report. This is shown by the direction of a positive and significant relationship between training with community knowledge and understanding. Keywords: Financial statement, Small entrepreneurship, Business analysis

scholarly journals Extent of Commitment of Maritime Companies in Lebanon to Implementing the IAS 16

2020 ◽  
Vol 12 (9) ◽  
pp. 111
Author(s):  
Rani Shakaroun ◽  
Hasan El-Mousawi ◽  
Joumana Younis
Keyword(s):  
Financial Statements ◽  
International Accounting ◽  
International Accounting Standards ◽  
Accounting Standard ◽  
Income Statement ◽  
Fixed Assets ◽  
Periodic Maintenance ◽  
Convenient Approach ◽  
Set Up ◽  
International Accounting Standard

The study examined the extent of commitment of maritime companies in Lebanon to implementing the International Accounting Standard (IAS) 16. It aimed at recognizing the extent to which maritime firms in Lebanon apply the International Accounting Standard (IAS) 16 by explaining the financial statements and their features and constituents. A five-point Likert style questionnaire was constructed as a study tool to collect information from the sample that consisted of 70 people who were accountants at maritime companies in Lebanon in addition to auditors of these companies. From the 70 questionnaires distributed, 63 were retrieved. The research concluded that maritime companies in Lebanon apply the IAS 16 in the income statement and the statement of financial position. The researchers recommended that the International Accounting Standards Board (IASB) should set up a clear and coordinated approach to deal with the issue of the periodic maintenance for ships, especially that the IAS 16 did not specify a preferred approach to settle this issue; rather, the IASB left it for the companies to choose the most convenient approach. They also recommended increasing disclosure of Lebanese maritime companies using the procedures followed in determining, depreciating and itemizing fixed assets in the financial statements.

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