scholarly journals Analysis Of Implementation Of Psak No. 1 Concerning Presentation Of Financial Statements At Pt Siantar Top Tbk

2021 ◽  
Vol 2 (6) ◽  
pp. 2267-2273
Author(s):  
Early Armein ◽  
Diah Aryati Prihartini
Keyword(s):  
Data Analysis ◽  
Comparative Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Scientific Writing ◽  
Analysis Method ◽  
Data Analysis Method

Purpose of this research in scientific writing is to find out whether PT Siantar Top Tbk has implemented its financial statements in accordance with PSAK no. 1. The data used by the author in this study are secondary data from the financial statements of PT Siantar Top Tbk in 2019 by downloading from the site www.idx.co.idwebsite.  The data analysis method used in scientific writing is descriptive-comparative method. In this method the authors analyze and compare the financial statements of PT Siantar Top Tbk with PSAK No. 1. The results of this study show that there are still items that are not listed in the 2019 financial statements of PT Siantar Top Tbk. However, most of the 2019 financial statements of PT Siantar Top Tbk have implemented their financial statements in accordance with PSAK No. 1. Therefore, the implementation of the presentation of financial statements at PT Siantar Top Tbk must continue to be adjusted to PSAK No. 1. It is useful to be able to present complete financial statements in accordance with PSAK No. 1.

scholarly journals DETERMINASI DANA SYIRKAH TEMPORER TERHADAP BAGI HASIL PADA PT. BANK BRI SYARIAH

2020 ◽  
Vol 9 (2) ◽  
pp. 19
Author(s):  
Nur Aisyah ◽  
Munardi Munardi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Sharing ◽  
Regression Method ◽  
Linear Regression Method ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
Data Analysis Method

This study aims to determine the effect of temporary Syirkah funds on profit-sharing rates at PT. Bank BRI Syariah. This study uses secondary data in the form of quarterly financial statements for 2012- 2018 accessed on www.bi.go.id and www.brisyariah.co.id. The data analysis method used is a simple linear regression method with the help of Eviews. The results of the study partially show that temporary Syirkah funds significantly influence profit-sharing rates at PT. BRI Syariah Bank.

scholarly journals ANALISIS PENGARUH PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA

2020 ◽  
Vol 9 (2) ◽  
pp. 13
Author(s):  
Elli Yani ◽  
Mukhlis M.Nur
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Financial Services ◽  
Secondary Data ◽  
Financial Statements ◽  
Partial Result ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
Data Analysis Method

This study aims to determine and analyze the influence of musyarakah financing on the profitability of islamic bankks in indonesia. This research uses secondary data in the form of financial statements on musyarakah financing for islamic bankks during 2008-2012, which are accessed on www.ojk.go.id . The data analysis method used is a simple linear regression with the help of eviews program. The partial result shows that the t-statistic value of musyarakah financial is 15,29370 with a probability of 0,0000 which means lower that the value of α = 0,05. It concludes that musyarakah Financiang has a significant effect on the profitability (ROA) of islamic bankks listed on the financial Services Authority (OJK) in 2008-2012.

scholarly journals ANALISA LAPORAN KEUANGAN BERDASARKAN TINGKAT RENTABILITAS PADA PT. BANK PEMBANGUNAN DAERAH SUMATERA BARAT

2021 ◽  
Author(s):  
Zea Putri Yonanda ◽  
jhon fernos
Keyword(s):  
Data Analysis ◽  
Quantitative Data ◽  
Financial Statements ◽  
Analysis Method ◽  
Data Analysis Method ◽  
Standard Set ◽  
Good For

The purpose of this study is to determine the analysis of financial statements based on the level rentabilitas at PT. Bank Pembangunan Daerah Sumatera Barat. Data analysis method using quantitative data, namely data sourced from the financial statements of PT. Bank Pembangunan Daerah Sumatera Barat. Based on the results of research where the 2017-2019 perio shows that, the average NPM value 24.42%, with the standards set by Bank Indonesia 3% - 12.5%, the evaluation results are very good. For an average ROA value 1.47%, with the standards set by Bank Indonesia of 0.5% - 1.25%, the evaluation results are good. For an average ROE value 21%, with the standard set by Bank Indonesia of 5% - 12.5%, the evaluation results are very good.

scholarly journals ALIH FUNGSI LAHAN PERTANIAN DI KABUPATEN MINAHASA UTARA

2017 ◽  
Vol 13 (2A) ◽  
pp. 1
Author(s):  
Yuniarti Amelhia Lapatandau ◽  
Grace A. J. Rumagit ◽  
Caroline B.D. Pakasi
Keyword(s):  
Data Analysis ◽  
Agricultural Land ◽  
Secondary Data ◽  
Central Bureau ◽  
Land Conversion ◽  
Analysis Method ◽  
Descriptive Data ◽  
Expert Report ◽  
North Sulawesi ◽  
Data Analysis Method

This study aims to find out how the conversion of agricultural land in 2013 to 2016 in North Minahasa District. The study was conducted from February to June 2017. The data used were secondary data obtained from North Minahasa National Land Agency (BPN) and Central Bureau of Statistics (BPS) of North Sulawesi. Data analysis used is descriptive data analysis method by using tables and graphs to describe conversion of agricultural land in Kabupaten Minahasa Utara. Analysis of the data taken is expert report of agricultural land function in North Minahasa District from 2013 to 2016. The results show that land conversion in North Minahasa District from 2013 to 2016 tends to increase. With increasing of farming land conversion means increasingly narrow agricultural land, while land conversion increases.

ANALISIS PENGARUH ROA, PER DAN EPS TERHADAP HARGA SAHAM PT. INDORAMA SYNTHETICS,Tbk.

2015 ◽  
Vol 3 (1) ◽  
Author(s):  
Imam Wibowo, M.Si
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Prices ◽  
Stock Price ◽  
Financial Statements ◽  
Analysis Method ◽  
Data Analysis Method

This study titled “Analysis of the influences of ROA, PER and EPS on the Stock Prices of PT. Indorama Synthetics,Tbk. The data used in this study were quarterly financial statements of PT. Indorama Synthetics,Tbk, 2009-2012 period. This study used simple and multiple linear regression as data analysis method. The purpose of this study was to determine to what extent ROA, PER and EPS influenced the stock price of PT. Indorama Synthetics, Tbk. Entirely and partially. The results of this study revealed that : (1). ROA, PER and EPS affected the stock price of PT.Indorama Synthetics, Tbk. Entirely. (2). ROA influenced the stock price of PT. Indorama Synthetics, Tbk. Partially. (3). PER partially affected the stock price of PT. Indorama Synthetics, Tbk. And (4).EPS had effect on the stock price of PT. Indorama Synthetics, Tbk. Partially.

scholarly journals PENGARUH TINGKAT BAGI HASIL DAN BI RATE TERHADAP BESARNYA TABUNGAN MUDHARABAH PADA BANK SYARIAH PERIODE 2013-2018

2019 ◽  
Vol 7 (2) ◽  
pp. 121
Author(s):  
Falahuddin Falahuddin ◽  
Muchsal Mina
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Analysis Method

This study aims to analyze the Effect of Profit-Sharing Rate and BI Rate on the amount of Mudharabah Savings in Islamic Banks from 2013 to 2018. This study uses secondary data in the form of Islamic Bank financial statements accessed on www.idx.com. The data analysis method used is multiple linear regression analysis. The sample used in this study is 12 banks. The results show that the profit-sharing rate partially has a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia, the BI rate has no effect on Mudharabah savings in Islamic banks in Indonesia. Simultaneously, the profit-sharing rate and BI rate have a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia.

scholarly journals MEKANISME PENYALURAN KREDIT MODAL KERJA PADA PT. BANK NEGARA INDONESIA KCU BUKITTINGGI

2019 ◽  
Author(s):  
Muhammad Akbar Sidik ◽  
jhon fernos
Keyword(s):  
Data Analysis ◽  
Research Method ◽  
Qualitative Data ◽  
Secondary Data ◽  
Analysis Method ◽  
Working Capital ◽  
Qualitative Data Analysis ◽  
Data Analysis Method

The purpose of this study was to find out how the mechanism of working capital loan distribution at PT. Bank Negara Indonesia (Persero) Tbk, KCU Bukittinggi. The research method used is a qualitative data analysis method. The type of data used is secondary data obtained from the report of Bank Negara Indonesia Bukittinggi 2016 period 2017. The results of this study are how the flow of working capital credit applications such as people business credit and entrepreneurship BNI from applications to repayment shows that the problem in working capital lending lies with the customers in terms of completeness of files and payment of credit and interest

scholarly journals Analysis Of Implementation Of Fixed Asset Accounting According To Psak No. 16 In Pt Gajah Tunggal Tbk

2021 ◽  
Vol 2 (6) ◽  
pp. 2313-2319
Author(s):  
Diah Aryati Prihartini ◽  
Early Armein
Keyword(s):  
Growth And Development ◽  
Accounting Standards ◽  
Secondary Data ◽  
Financial Statements ◽  
Scientific Writing ◽  
Financial Accounting ◽  
Analysis Method ◽  
Fixed Asset ◽  
Fixed Assets ◽  
Important Position

In supporting the company's growth and development activities to achieve its goals, the company requires an asset or assets. Assets are a form of wealth and resources owned by the company. Fixed assets have a very important position in the company so that it can run well. The purpose of this study was to determine the suitability of the application of fixed asset accounting at PT Gajah Tunggal Tbk to the recognition of property and equipment, measurement of the time of disclosure of property, plant and equipment, measurement after disclosure of property, plant and equipment, derecognition of property and equipment, and disclosure of property, plant and equipment compared to PSAK No. 16. The data used in this scientific writing is Secondary Data in the form of information regarding the Accounting Application of Fixed Assets of PT Gajah Tunggal Tbk in the 2019 Financial Statements. The data analysis method used in this scientific writing is the descriptive-comparative analysis method. From the results of this study, it can be concluded that PT Gajah Tunggal Tbk in carrying out its Fixed Assets accounting policies in accordance with PSAK No. 16 but PT Gajah Tunggal Tbk has not adopted PSAK No. 16 in its financial statements. The author assumes the application of accounting by PT Gajah Tunggal Tbk regarding PSAK No. 16 has complied with financial accounting standards. Therefore, the application of accounting for PT Gajah Tunggal's fixed assets must be maintained, carried out effectively and the company can adopt PSAK 16 in its financial statements.

scholarly journals Sub Sektor Pariwisata terhadap Pembangunan Daerah di Kabupaten Lumajang

2019 ◽  
Vol 9 (1) ◽  
pp. 51-56
Author(s):  
Herman Diartho Cahyo
Keyword(s):  
Time Series ◽  
Data Analysis ◽  
Time Series Data ◽  
Secondary Data ◽  
Series Data ◽  
Analysis Method ◽  
Local Revenue ◽  
Descriptive Research ◽  
Data Analysis Method ◽  
Tourism Sector

This research is a Descriptive research which aims to find out how much the level of labor elasticity of tourism subsector in Lumajnag regency, to know contribution of tourism subsector to local revenue (PAD) in Lumajang Regency, and to know the growth of labor absorption in tourism sector in Lumajang regency. The type of data used in this research is secondary data in the form of time series data with the object of research on the tourism subsector in Lumajang District and data obtained from the Department of Tourism, Department of Manpower and Dinas revenue Lumajang District in 2011-2017. Data analysis method used in this research is elasticity and proportion analysis. The results of this study indicate that the ability of the tourism subsector is not much in the absorption of labor that is equal to -1.49 percent of the number of workers who have worked or categorized as inelastic. In addition, the tourism subsector also did not contribute a considerable amount during the period of 2011-2017 to the Regional Original Income of Lumajang Regency which averaged only 1.41 percent. Overall contribution or contribution given by the tourism sector from year to year during the period 2011-2017 tends to decrease.

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN ANTARA BANK CENTRAL ASIA DAN BANK NEGARA INDONESIA BERDASARKAN METODE ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUEADDED (MVA) PADA TAHUN 2011-2015

2019 ◽  
Author(s):  
Jack Tri Saputra ◽  
Aminar Sutra Dewi
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Central Asia ◽  
Economic Value ◽  
Value Added ◽  
Secondary Data ◽  
Financial Statements ◽  
Descriptive Study ◽  
Economic Value Added ◽  
Analysis Method

This study aims to determine the performance of Bank BCA and Bank BNI using EVA and MVA during the years 2011 to 2015. The study was categorized as a comparative descriptive study. The author chose a sample of a population’s financial statements, issued by PT Bank Central Asia Tbk and PT Bank Negara Indonesia Tbk. The data used are secondary data with engineering documentation. Data analysis method used is Independent Sample T-test. The results showed that there is no difference in financial performance by using thr method EVA and MVA at the Bank BCA with the Bank BNI. From result of the data processing found value t tabel > t hitung that is 2,306 > 1,549 for variables EVA and 2,306 > -2,024 for variables MVA.

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