scholarly journals Laporan Keuangan untuk Menilai Kinerja Penjualan Perusahaan PT Ace Hardware Indonesia Tbk Tahun 2019-2020

2021 ◽  
Vol 4 (2) ◽  
pp. 370-382
Author(s):  
Ichwan Ichwan ◽  
Sri Agustin
Keyword(s):  
Operating Cost ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Sales Performance ◽  
Company Performance ◽  
Sales Growth ◽  
Financial Reports ◽  
Operating Profit ◽  
Income Statement

Financial reports are one source of information used by management to assess company performance through financial reports with one of the objectives of making decisions and producing quality decisions. The purpose of this study is to analyze and discuss financial statements to assess the company's sales performance. Companies that are assessed for the performance of their financial statements are PT. Ace Hardware Indonesia Tbk. The method used in this research is descriptive qualitative with secondary data sources. Data collection and analysis techniques used in this research are documentation techniques in the form of financial reports published through official accounts at https://corporate.acehardware.co.id/id /annual balance sheet and income statement for the years 2019-2020. The results of this study are that in 2019 sales growth displayed results that were in line with expectations, namely with an increase in sales of 12.5% ​​and SSG 5.5% same store sales growth. until it reaches the share with the highest price of Rp. 1,920 in July 2019. In 2020 In general, the Company's performance received a significant impact due to the Covid-19 pandemic. The Company experienced a decrease in sales of around 9.0%, which was caused by a decrease in the flow of visitors at the outlets and the number of transactions. On the other hand, operating profit also decreased by 30.0% because operating cost efficiency was not able to cover the decline in sales. Keywords: Financial Report, sales performance

scholarly journals ANALISIS TERHADAP IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN UNTUK ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA EMKM CV. M’ARS STUDIO

2019 ◽  
Vol 14 (3) ◽  
Author(s):  
Christian Jhon Mamengko ◽  
David Paul Elia Saerang ◽  
Lidia M. Mawikere
Keyword(s):  
Financial Reporting ◽  
Small And Medium Enterprises ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Reporting Practices ◽  
Financial Position ◽  
Income Statement ◽  
Documentary Studies

One indicator that can be done to support the development of an increase in the national economy is through the Micro, Small and Medium Enterprises (EMKM). This study aims to find out about the implementation of financial reporting practices at CV. M’ars Studio, know the statement of financial position at the end of the period (balance sheet), find out the income statement during the period, knowing notes to financial statements during the period, based on EMKM SAK ETAP. The object of the research is the implementation of the EMKM Financial Accounting Standards CV. M’ars Studio. This type of research is qualitative and uses descriptive qualitative methods used in this study are primary data which is data obtained through interviews conducted by researchers on owners and administrators and through direct observation on CV. M’ars Studio besides that, secondary data obtained through evidence of library and documentary studies owned by CV. M’ars Studio. Secondary data obtained through evidence of library and documentary studies owned by CV. M’ars Studio. The results of this study indicate that there are several EMKM IFRS elements that have not been implemented by CV. M’ars Studio. Statement of financial position at the end of the period (balance sheet), which is still simple so the implementation is quite good, the income statement is almost in line with the standard so that the implementation made is good, and notes to financial statements at CV. M’ars Studio have not been implemented. There are major obstacles faced in implementing SAK EMKM, namely the lack of information to the entity regarding IFRDs that apply specifically to MSMEs.

scholarly journals The Implementation Of Accounting For Environmental Liabilities

Riset ◽  
2019 ◽  
Vol 1 (2) ◽  
pp. 121-133
Author(s):  
Amrie Firmansyah ◽  
Suhita Santi Medina
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Accounting ◽  
Annual Reports ◽  
Environmental Liabilities ◽  
Financial Reports ◽  
Income Statement ◽  
Food And Beverage ◽  
Social Environmental

This study aims to discuss the accounting implementation by the Indonesia Companies in recognizing, measuring, presenting, and disclosing environmental obligations that occur as a result of the company's operations. The analysis is carried out by reviewing disclosures on environmental management activities that have been carried out by the company, which has financial reports and annual reports. The method used is descriptive qualitative method with the data used are secondary data, financial statements, and annual reports obtained from the official website of the Indonesia Stock Exchange from 2015 to 2017 fiscal years. The samples employed in this study is thirteen food and beverage subsector companies listed on the Indonesia Stock Exchange from 2015 to 2017. The results of this study suggest that from 2015 to 2017, the food and beverage sub-sector companies have not reported any environmental obligations in the form of social-environmental responsibilities in the financial statements. The companies report their environmental responsibility activities as a company expense reported on the income statement. Accounting for environmental obligations related to recognition, measurement, recording, disclosure, and reporting has not been regulated in financial accounting standards, so reporting environmental obligations is still voluntary.

scholarly journals Analisis Kinerja Keuangan dengan Metode Economic Value Added (EVA) (Studi pada PT. Behin Karya Tahun 2015-2019 )

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Ali Muhajir
Keyword(s):  
Financial Performance ◽  
Economic Value ◽  
Balance Sheet ◽  
Value Added ◽  
Financial Statements ◽  
Economic Value Added ◽  
Operating Profit ◽  
Income Statement ◽  
Descriptive Method ◽  
Very High

This study sample aims to measure the financial performance of PT. Behin Karya in 2015-2019 using the economic value added (EVA) method. This study uses a descriptive method with a quantitative approach. The population in this study is the financial statements of PT. Behin Karya 2015-2019. This study’s sample is the company's financial statements, especially the balance sheet and income statement. The results showed that the overall financial performance of PT. Behin Karya, using the Economic Value Added (EVA) method is excelent, because it has succeeded in achieving a positive value, despite fluctuating. This is because the operating profit generated by the company in 2015-2019 is very high so that it can be compared between the capital charges value and the NOPAT value that the NOPAT value is higher than the capital charges value. Keywords: financial performance; economic value added (EVA)

scholarly journals IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM PASTELLIA INTERMODA BUMI SERPONG DAMAI DENGAN MENGGUNAKAN APLIKASI SI APIK PERIODE 2018 – 2019

2021 ◽  
Vol 4 (2) ◽  
pp. 160
Author(s):  
Bettynia Dwi Orparani ◽  
Yumniati Agustina
Keyword(s):  
Comparative Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Reports ◽  
Financial Position ◽  
Income Statement ◽  
Fixed Assets ◽  
The Difference ◽  
Descriptive Method

The purpose of this study is to evaluate whether the financial statements based on SAK EMKM have been applied by Pastellia Intermoda Bumi Serpong Damai SMEs, compare the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with Si Apik's version of the financial statements, and interpret the results of a comparative analysis which is then drawn into a conclusion. . This research method is a comparative & descriptive method. Data obtained through interviews, observation. Comparative analysis of the data by analyzing the presentation of the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with a theory that refers to the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and comparing financial statements manually with financial reports using the Si Apik application. The results of this study are that the types of financial statements produced are statement of financial position (balance sheet), income statement and cash flow statement, and do not make notes on financial statements (CALK) so that they are not in accordance with SAK EMKM. The difference between the financial statements produced by Pastellia Intermoda Bumi Serpong SMEs and the Si Apik application is in the statement of financial position and income statement related to depreciation of fixed assets

scholarly journals ANALISIS EFEKTIFITAS PROGRAM PINJAMAN DANA BERGULIR PADA UNIT PENGELOLA KEGIATAN (UPK) PNPM MANDIRI DI KECAMATAN MOJOWARNO KABUPATEN JOMBANG TAHUN 2014

2016 ◽  
Vol 3 (1) ◽  
pp. 192
Author(s):  
Agus Taufik H
Keyword(s):  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Income Statement ◽  
Instrument Measuring ◽  
Qualitative Descriptive

This study aims to analyze the effectiveness of activities revolving Unit Pengelola Kegiatan (UPK) Mojowarno subdistrict PNPM Mandiri in 2014. Indicators used to measure effectiveness is in the form of performance instrument measuring the ratio CCR, ROI, PAR, LAR.This type of research is qualitative descriptive. This study uses secondary data derived from the financial statements in the form of funds flow statement, balance sheet and income statement in 2014. The data was analyzed using a model of Miles and Huberman. Results of analysis of the effectiveness of the CGU districts Mojowarno 2014 indicate that the value CCR> 125% is equal to 219%, which means an effective, ROI figures show 26% are categorized as effective as> 10%, PAR is considered effective because the value obtained <10% is equal to 6 %, and LAR in the category are not effective because of ≥20%, ie by 21%.

scholarly journals ANALISIS RASIO KEUANGAN SEBAGAI ALAT UKUR KINERJA PERUSAHAAN PADA PT. ASTALIA MILLENIA EDUCATINDO CABANG MADIUN

2013 ◽  
Vol 2 (1) ◽  
pp. 25
Author(s):  
Satrijo Budi Wibowo
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Profit Margin ◽  
Financial Condition ◽  
Operating Profit ◽  
Total Debt ◽  
Income Statement ◽  
And Performance ◽  
Solvency Ratio

<span>This study aims to determine the company's financial performance , both in terms of liquidity, solvency, profitability and activity of PT .Millennia Astalia Educatindo Madiun from 2010 until 2012. The processed data is the data that comprises the financial statements of the balance sheet and income statement. Methods of data processing by using ratio analysis consisting of the ratio liquidity, profitability, solvency and activities. The method used is descriptive method, the research seeks to collect and present data from the company to be analyzed so as to provide a fairly clear picture of the object under study. Because of financial ratios is one tool in evaluating the company's financial condition and performance , it is expected that through the analysis of financial statements may consideration in making decisions, especially regarding the financial condition in the future. Besides, the analysis of financial statements to describe the company's actual financial performance. The results showed that the ratio of liquidity include the current ratio and quick ratio increased, although still below the industry average. For profitability ratios include gross profit margin and operating profit margin increased in 2012 despite the decline was due to the increased cost of goods sold. Solvency ratios while covering a total debt to equity ratio and total debt to capital assets shows a marked improvement by decreasing solvency ratio from year to year. Nonetheless Solvency ratio still can’t to be categorized either as it is still above the industry average. The ratio of activity which includes receivable turnover and total asset turnover has fluctuated, rising in 2011 but dropped in 2012. Nonetheless Activity ratios are well below the industry average, which means the company has not been effective in utilizing existing resources.</span>

scholarly journals Peranan Penyusunan Laporan Keuangan Dalam Penyajian Informasi Keuangan Pada BMT At-Taqwa Muhammadiyah Sumatera Barat

2020 ◽  
Vol 8 (1) ◽  
pp. 14
Author(s):  
Leli Wita Suwita
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Financial Information ◽  
Financial Statement ◽  
Financial Reports ◽  
Income Statement ◽  
Corporate Entity ◽  
West Sumatra ◽  
And Performance

This study aims to analyze how the role of financial statement preparation is to find out information relating to the financial position and performance of a corporate entity which includes the realization of the budget report, balance sheet, cash flow statement, and reports on the financial statement notes. The research method used is a qualitative method that compares financial statements between 2016 and 2018. The financial statements presented by BMT At-Taqwa Muhammadiyah West Sumatra in the form of a balance sheet and income statement, where an increase in value from the reporting date of the current year with the previous year, of the report there are still shortcomings in the reporting. BMT At-Taqwa Muhammadiyah West Sumatra is recommended to make all financial reports needed by financial information from BMT At-Taqwa Muhhammadiyah West Sumatra.Keywords: Role; Financial Statements; Financial Information.

scholarly journals PENGARUH PEMBIAYAAN MURABAHAH, ISTISHNA, MUDHARABAH, DAN MUSYARAKAH TERHADAP PROFITABILITAS (STUDI PADA BANK SYARIAH DI INDONESIA PERIODE MARET 2015 – AGUSTUS 2016)

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Dewi Wulan Sari ◽  
Mohamad Yusak Anshori
Keyword(s):  
Linear Regression ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Statistical Test ◽  
Financial Statement ◽  
Islamic Banks ◽  
Normality Test ◽  
Bank Financing ◽  
Income Statement

This thesis aims to determine how much influence policy-contract agreement the Islamic bank financing (murabahah, istishna, mudharabah, and musyarakah) against the profitability of Islamic banks. Profitability used in this thesis is the Bukopin Syariah, BRI Syariah, BSM, and Muamalat Indonesia Bank. The data in this paper uses secondary data, monthly financial statements (balance sheet and income statement) in the period March 2015-August 2016. The financial statement has been taken from the publication of the report issues by the website of each bank. Mechanical of data management using multiple linear, regression, and test the classical assumption of normality test, multikoloniaritas, heteroksidasitas, and autokorolation, while proving the hypothesis of determination R2, F statistical test, and the test T statistic.

scholarly journals PEMBERDAYAAN MASYARAKAT BERBASIS PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PADA KELOMPOK USAHA TANI PEMBIBITAN TANAMAN BUAH

2019 ◽  
Vol 5 (1) ◽  
pp. 23
Author(s):  
Indra Cahya Kusuma ◽  
Listio Wuryanto
Keyword(s):  
Balance Sheet ◽  
Fruit Trees ◽  
Financial Statements ◽  
Small Enterprises ◽  
Financial Reports ◽  
Counseling Training ◽  
Income Statement ◽  
Plant Nursery ◽  
The Cost ◽  
The City

Micro and Small Enterprises (MSE) engaged in agriculture, especially breeding / breeding of fruit trees in the City and District of Bogor, especially in the Nagrog Village, South Bogor District and Karacak Village, Leuwiliang District, are still relatively small. Breeding / nursery activities are generally carried out in groups and from generation to generation, with traditional management and simple seed breeding techniques. There are several obstacles faced by farmers, including; limited capital, lack of production facilities and infrastructure and not understanding Accounting, especially never registering and not knowing how to prepare financial statements. This activity aims to increase economic capacity through the preparation of simple financial reports for fruit nursery farmer groups. The method used is in the form of counseling, training, mentoring and strengthening with techniques for recording transactions into journals, calculating the cost of goods, income statement and statement of financial position / balance sheet. The results of the activity indicate a change in mindset and knowledge in accounting. The farmer group has been orderly recording and can calculate the profit or loss of fruit plant nursery business.

ANALISIS RASIO PROFITABILITAS PADA PT. BANK PERKREDITAN RAKYAT RAGA DANA SEJAHTERA CABANG PADANG

2021 ◽  
Author(s):  
Andre Arisandi
Keyword(s):  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Net Income ◽  
Bank Profitability ◽  
Return On Equity ◽  
Operating Income ◽  
Profitability Analysis ◽  
Income Statement ◽  
Net Profit

This study was conducted to determine the level of profitability using the ratio of ROA (Return on Asset), ROE (Return on Equity), BOPO (Operating Expenses to Operating Income), and NPM (Net Profit Margin) to PT. BPR Raga Dana Sejahtera. The type of data used is secondary data obtained by the method of documentation taken from the published reports of BPR Raga Dana Sejahtera during the 2015-2019 period. This research was conducted using the 2015-2019 financial statements, namely the balance sheet and income statement. Based on the profitability analysis, it can be seen that ROA is in healthy condition and ROE is in less healthy condition. Then the bank's BOPO is in an inefficient position in managing operational costs to obtain operating income and the bank's NPM is said to be healthy in obtaining net income. The results showed that the level of bank profitability was quite stable and efficient in running company operations

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