Analysis of Consigment Sales Rating to 2014 Profit In CV. Lam alif Purwakarta

Abstract The study was conducted with the background, that assessment consignment sales has a direct influence on the financial position of a company and is also considered important because it will indirectly affect the financial statements include a profit and loss. The purpose of this research is to analyze how the results of the calculation of the gain on sale of consignment sales in retail trade company, how a journal to record transactions consignment sales held separately by physical methods, and how the company's ability to generate profits by selling on consignment at CV.LAM ALIF year 2014. Data collection through literature research method, observation, interviews and secondary data from reports of sales and income. The data analysis was descriptive analysis by compiling and classifying the data obtained, then interpreted after the first consignment sales assessment calculation.Results of the study showed that the assessment of the existing consignment sales in retail trade companies (CV. LAM ALIF) for 2014 is quite good, based on the analysis obtained by the profit generated positive accumulated. Judging from the commissions generated that will affect revenue earnings. The conclusion, that the retail trading companies already applying Alif CV.Lam consignment sales. The larger the greater the sales commissions earned by CV. Alif Lam and vice versa if the low sales commissions earned also low. To that end, the need for an increase in consignment sales especially in the bidding. Keyword : Consigment, sales profit, financial

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ANALISA LAPORAN KEUANGAN DAN INDIKATOR KEBANGKRUTAN PADA PT. MAYORA INDAH TBK

Jurnal Inovasi Penelitian ◽

10.47492/jip.v2i3.755 ◽

2021 ◽

Vol 2 (3) ◽

pp. 717-726

Author(s):

Siti Aisyah ◽

Syamsul Bahri

Keyword(s):

Asset Management ◽

Research Method ◽

Case Study Research ◽

Financial Statements ◽

Debt Management ◽

Ratio Method ◽

Financial Ratio ◽

Financial Position ◽

Management Ratio ◽

A Company

One way that the company can do so that the company survives, namely by analyzing the company's financial statements, which aims to find out the company's financial situation and development from year to year. The author conducted research on PT. Mayora Indah Tbk, a company engaged in the processed food industry. The purpose of this study is to compare the balances that are considered related, which can reflect the company's financial position and the company's performance. This comparison is better known as the ratio. In addition to the analysis of financial statements, an analysis of indicators of bankruptcy is also carried out on the company's financial statements. Which aims to be able to find out how the condition of a company, whether the company is experiencing financial difficulties and or the possibility of bankruptcy. The research method used in this research is a case study research method with data analysis techniques that use the financial ratio method to determine the performance and financial position of PT. Mayora Indah Tbk, and the bankruptcy method of Altman Models to determine the viability of PT. Mayora Indah Tbk. From the results of the analysis, it shows that the performance and financial position of PT. Mayora Indah Tbk in 2014 to 2018 can be said to be still quite good in the midst of unstable economic turmoil in the period concerned. Where seen from the liquidity ratio and debt management ratio, the company is able to pay off its obligations; for asset management ratios, the company is able to utilize its resources effectively and efficiently; for its profitability ratio, the company has decreased. For the analysis of bankruptcy indicators, the results obtained from 2014 to 2018, the company entered the gray area. Thus, the company is expected to be able to improve itself by knowing the existing weaknesses, and be able to immediately make improvements in order to obtain better results in the coming year.

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Analysis of Stock Prices Affected by Current Ratio

International Journal of Science, Technology & Management ◽

10.46729/ijstm.v1i3.44 ◽

2020 ◽

Vol 1 (3) ◽

pp. 190-197

Author(s):

Nanang Suryana ◽

Sri Dewi Anggadini

Keyword(s):

Stock Prices ◽

Stock Price ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Retail Trade ◽

Current Ratio ◽

Verification Method ◽

Trading Company ◽

Retail Trading

The stock price of required on a stock exchange must be changed cannot be estimated. The purpose of this study is to study the comparative valuation of Current Ratio to Stock Prices. The method used in this research is descriptive method and verification method with quantitative discussion. The data source used is secondary data. The population in this study is the financial statements of the Retail Trade Sector Companies listed on the Indonesia Stock Exchange as many as 25 companies with financial statements consisting of statements of financial position and Stock prices approved for 5 periods (2014-2018). Based on the results of research and discussion, it can be concluded that the Current Ratio (CR) has a significant effect on the Stock Price of a Retail Trading Company that has a positive relationship between the Current Ratio and the Stock Prices.

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Analisis Laporan Keuangan dengan Menggunakan Metode Trend sebagai Dasar Menilai Kondisi Perusahaan

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v3i1.696 ◽

2019 ◽

Vol 3 (1) ◽

pp. 93-97

Author(s):

Nur Ilmi Octaviani ◽

Erry Sunarya ◽

Kokom Komariah

Keyword(s):

Data Collection ◽

Research Method ◽

Balance Sheet ◽

Financial Statements ◽

Literature Study ◽

Financial Position ◽

Financial Condition ◽

Income Statement ◽

A Company ◽

Descriptive Method

Financial statements are actually still a problem in a company that really needs to be taken seriously because the good and bad financial statements describe the company's financial condition. The purpose of this research is to find out how the company's financial condition and comparison of predictions of financial statements at PT. Three Pillars of Prosperous Food Tbk. The research method used in this study is a descriptive method with a quantitative approach, in which the authors collect data in the form of balance sheet financial position reports. Data collection techniques used were documentation and literature study. The results of this study indicate that there is a fluctuating development in the balance sheet and income statement, even in the balance sheet from year to year it also fluctuates, the income statement has increased from 2014 to 2016 and always decreases in 2017 Conclusion, by using trend analysis it can be predicted that the value of the postal year will come to experience a fluctuating development which is also the same as in previous years. Keywords: Financial Statements, Trend Methods, Company Conditions

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INDIKASI CURRENT RATIO DALAM PENINGKATAN HARGA SAHAM

Nominal Barometer Riset Akuntansi dan Manajemen ◽

10.21831/nominal.v10i1.32064 ◽

2021 ◽

Vol 10 (1) ◽

pp. 47-57

Author(s):

Sri Dewi Anggadini ◽

Sari Damayanti

Keyword(s):

Stock Prices ◽

Stock Price ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Retail Trade ◽

Current Ratio ◽

Verification Method ◽

Trading Company ◽

Retail Trading

Abstrak. Indikasi Current Ratio Dalam Peningkatan Harga Saham. Tujuan dari penelitian ini adalah untuk mempelajari indikasi dari Current Ratio terhadap Harga Saham. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan metode verifikatif dengan diskusi kuantitatif. Sumber data yang digunakan adalah data sekunder. Populasi dalam penelitian ini adalah laporan keuangan Perusahaan Sektor Perdagangan Ritel yang terdaftar di Bursa Efek Indonesia sebanyak 25 perusahaan dengan laporan keuangan yang terdiri dari laporan posisi keuangan dan harga saham yang disetujui selama 5 periode (2014-2018). Berdasarkan hasil penelitian dan diskusi, dapat disimpulkan bahwa Current Ratio (CR) memiliki pengaruh yang signifikan terhadap Harga Saham Perusahaan Perdagangan Ritel disamping memiliki hubungan positif antara Current Ratio dan Harga Saham.Kata kunci: Current Ratio (CR); Harga sahamAbstract. Indication of Current Ratio in Increasing Stock Prices. The purpose of this study is to study the indication of Current Ratio to Stock Prices. The method used in this research is descriptive method and verification method with quantitative discussion. The data source used is secondary data. The population in this study is the financial statements of the Retail Trade Sector Companies listed on the Indonesia Stock Exchange as many as 25 companies with financial statements consisting of statements of financial position and share prices approved for 5 periods (2014-2018). Based on the results of research and discussion, it can be concluded that the Current Ratio (CR) has a significant effect on the Stock Price of a Retail Trading Company that has a positive relationship between the Current Ratio and the Stock Prices.Keywords: Current Ratio (CR); Stock Price

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Pengaruh Audit Tenure dan Komite Audit Terhadap Kualitas Laba Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011

Al-Buhuts ◽

10.30603/ab.v14i01.479 ◽

2017 ◽

Vol 13 (2) ◽

pp. 127-145

Author(s):

Sayuthi Sayuthi

Keyword(s):

Regression Analysis ◽

Panel Data ◽

Research Method ◽

Audit Committee ◽

Stock Exchange ◽

Secondary Data ◽

Target Population ◽

Financial Statements ◽

Negative Influence ◽

Manufacturing Company

This study aims to provide empirical evidence on the effect of audit tenure and audit committee to earning of quality. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2009-2011. This type of study is a research verificative or hypothesis testing research. The research method used in this research is census and balanced panel data. Target population in this study is a manufacturing company that has complete data for all variables studied. The population of this study is 39 firms which observed periods are 3 years. The data collection techniques using secondary data from financial statements have been audited and published www.idx.co.id obtained from website to the financial statements in the period 2009-2011. The hypothesis is tested by using multiple regression analysis. This result shows that (1) when there is not audit tenure and audit committee, earning of quality is at 95,4% and is not at 100% (2) audit tenure and audit committee simultaneously have negative influence toward earning of quality (3) Audit tenure and audit committee partially has negative influence toward earning of quality.

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Analysis Of Presentation Of Sharia Financial Statements According To Psak 101 At Pt. Mandiri Sharia Bank

International Journal of Science, Technology & Management ◽

10.46729/ijstm.v2i4.283 ◽

2021 ◽

Vol 2 (4) ◽

pp. 1175-1183

Author(s):

Fera Riske Anggita ◽

Tommy Kuncara

Keyword(s):

Accounting Standards ◽

Secondary Data ◽

Financial Statements ◽

Relevant Information ◽

Financial Accounting ◽

Financial Statement ◽

Islamic State ◽

Literature Study ◽

Financial Position ◽

Other Information

The presentation of Islamic Financial Statements has been regulated in PSAK 101 and every bank needs to refer to it. As we know, PT Bank Syariah Mandiri is the number 1 largest Islamic bank in Indonesia and other information obtained by researchers, PT Bank Syariah Mandiri will merge with 2 other Islamic state-owned banks, namely PT Bank BNI Syariah and PT Bank BRI Syariah. Therefore, researchers are interested in examining whether the financial statements of PT Bank Syariah Mandiri are appropriate in applying the application of Financial Accounting Standards 101. The types of data used are qualitative and quantitative data, the data used are general company information and company financial statement information in 2019. Sources the data used is secondary data. The data collection method is literature study. In the financial statements of PT Bank Syariah Mandiri, the bank has reported all components of the financial statements in PSAK 101. In the Statement of Financial Position PT Bank Syariah Mandiri does not include the Istishna Assets in Settlement and Salam Receivable accounts in the Statement of Financial Position, but in PSAK 101 Paragraph 61 explains Statement of Financial Accounting Standards 101 does not regulate the composition or format of presentation of statement of financial position items. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position.

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ANALISIS PENGAKUAN PENDAPATAN BUNGA ATAS PEMBERIAN KREDIT MODAL KERJA PADA PT. BANK PERKREDITAN RAKYAT PRISMADANA

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.10.4.10517.2015 ◽

2015 ◽

Vol 10 (4) ◽

Author(s):

Timothy Ray Korah ◽

David Paul Elia Saerang ◽

Heince Wokas

Keyword(s):

Descriptive Analysis ◽

Accounting Standards ◽

Bank Lending ◽

Financial Statements ◽

Analysis Method ◽

The Real ◽

Financial Position ◽

Interest Income ◽

The Right ◽

Cash Basis

The largest bank revenue is interest income from credit. In general, bank lending business and one of the most interest product.Therefore the recognition and measurement of the right to credit interest income must be relevant, accurate, and accounted for, so the financial statements truly on the real financial position. The research aims to determine how the accounting treatment of the recognition of interest income on PT.BPR PRISMA DANA is already in appropriate with the applicable accounting standards, The method used in this research is descriptive analysis method. The results of research conducted in PT.BPR PRISMA DANA, showed recognition of loan interest income using the accrual basis or more leads to the realization of the concept.Except for interest income on loans classified as problematic (nonperforming) is recognized when it is received (cash basis). Interest income using the effective interest annuity system is calculated based on the remaining principal.

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Efficiency Institution Baitul Maal Tamwill in The Westdistrict Bandung

Review of Islamic Economics and Finance ◽

10.17509/rief.v1i1.23743 ◽

2020 ◽

Vol 1 (1) ◽

pp. 18-24

Author(s):

Annisa Nur Hakim ◽

A Jajang W Mahri ◽

Aas Nurasyiah

Keyword(s):

Data Envelopment Analysis ◽

Research Method ◽

Secondary Data ◽

Data Envelopment ◽

Analysis Technique ◽

Dea Analysis ◽

Input Variables ◽

Operational Activities ◽

A Company ◽

Descriptive Method

Abstract. Baitul Maal Wat Tamwil has experienced development in recent years. However, based on BMT performance data in West Bandung regency is less optimal. It is known that there are one efficient BMTs in West Bandung Regency and three BMTs that are inefficient. The cause of BMT's less optimal performance is inefficiency in operational activities. This study aims to determine the level of efficiency of BMT in West Bandung 2011-2017 period and find out the causes of inefficiency. This study uses secondary data from four BMTs in West Bandung District which are sampled. The research method used is descriptive method with Data Envelopment Analysis (DEA) analysis technique which is to measure the level of efficiency of a company. Input variables used are operating expenses, total assets, and TPF. Furthermore, the output variables used are SHU, income, and financing. Based on the results of research conducted, the conditions of the BMT in West Bandung Regency have not been perfectly efficient. There are three BMTs that have experienced inefficiencies including BMT Dana Ukhuwah, BMT Mustama, and BMT Rabbani. Keywords. Efficiency, Baitul Maal Wat Tamwil, Data Envelopment Analysis

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Policy Implementation on Establishment and Management of Village-Owned Enterprises in Indonesia

Society ◽

10.33019/society.v9i1.295 ◽

2021 ◽

Vol 9 (1) ◽

pp. 187-204

Author(s):

Andy Alfatih ◽

Diana Dewi Sartika ◽

Dyah Hapsari Eko Nueraheni

Keyword(s):

Policy Implementation ◽

Field Observation ◽

Research Method ◽

Descriptive Analysis ◽

Secondary Data ◽

Sample Survey ◽

Primary Data ◽

The Impact

One of the efforts to obtain and increase village revenue was by running a business through a village-owned enterprise (VOEs). A policy was needed for utilizing village resources in establishing a village-owned enterprise. The Musi Rawas Regency Government had made a policy, namely Musi Rawas Regency Regional Regulation Number 10 of 2013, concerning Guidelines for the Establishment and Management of Village-Owned Enterprises (VOEs). Villages of Musi Rawas Regency had implemented this regulation. This research aimed to evaluate the implementation of this regional regulation. This research method is descriptive quantitative comprises a sample survey and descriptive analysis indicators resulting from the sample survey. The population of this research was 174 Village-Owned Enterprises (VOEs/BUMDes) in Musi Rawas Regency. At the same time, the sample was 64 VOEs which was taken by referring to the Slovin formula. There were primary data and secondary ones. Primary data came mainly from the questionnaire and field observation. Meanwhile, secondary data were sourced from documents, such as archives and reports. Data were analyzed by descriptive technique. The descriptive technique was done by displaying data, assessing them, delivering argument, quoting theory for justification and confirmation, and concluding. Implementing the Regional Regulation concerning Guidelines for the Establishment and Management of Village-Owned Enterprises (VOEs) was successful. This could be seen from several indicators, refers to Ripley & Franklin (1986), namely: 1) There existed compliance of policy implementers towards the content of the regional regulation. The degree of compliance was high and was in a good category. 2) The establishment and management of VOEs (the smoothness of routine functions) were also high and classified as good, and 3) The performance of the management of VOEs was also good. The impact of policy implementation (regional regulation of Musi Rawas Regency) was positive (good).

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Perlakuan Akuntansi Aset Tetap Pada Pt Trans Marga Jateng Tahun 2016

Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) ◽

10.32497/akunbisnis.v1i1.1233 ◽

2018 ◽

Vol 1 (1) ◽

Author(s):

Abiyusa Alizar ◽

Christina Retno Gayatrie

Keyword(s):

Research Method ◽

Comparative Method ◽

Secondary Data ◽

Financial Statements ◽

Qualitative And Quantitative ◽

Final Project ◽

Fixed Assets ◽

Secondary Data Source ◽

Data Source ◽

Accounting Major

Abiyusa Alizar, "Accounting Treatment of Fixed Assets at PT Trans Marga Jateng in 2016", Final Project D3 of Accounting Major at State Polytechnic of Semarang, under guidance of Christina Retno Gayatrie, S.E., M.Si., and Sumanto, S.H., M.H., July 2017, 58 pages. This research aims to determine whether accounting treatment of Fixed Assets at PT Trans Marga Jateng in 2016 has been in accordance with PSAK or not. Data analysis used is comparative method. The research method consisted of data clasification which are qualitative and quantitative, primary and secondary data source. Writing technique used are descriptive and exposition method, and collecting data are interview and literatures study method. The results showed that the accounting treatment of Fixed Assets at PT Trans Marga Jateng in 2016 has been guided by PSAK, but in recognition and measurement of Fixed Assets has not been fully in accordance with PSAK, because there is an error in record the account name and depreciation that will result inaccurate of financial statements.

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