BALANCING : Accountancy Journal - ISSN: 2798-3439 (Electronic) 2768-1487 (Print) adalah jurnal akses terbuka yang dikelola oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Bisnis Muhammadiyah Bekasi, dan diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Institut Bisnis Muhammadiyah Bekasi. Jurnal ini diterbitkan 2 kali dalam setahun (Maret & Agustus), dengan ruang lingkup kajian sebagai berikut: Akuntansi Keuangan, Auditing, Akuntansi Manajemen, Akuntansi Syari'ah, Akuntansi Sektor Publik, Sistem Informasi Akuntansi, dan Akuntansi Perpajakan.
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Institut Bisnis Muhammadiyah Bekasi
PENGARUH LOAN TO DEPOSIT RATIO DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA INDUSTRI PERBANKAN DI INDONESIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023
The purpose of this study is to analyze the impact of the Loan to Deposit Ratio (LDR) and firm size (SIZE) on Return on Assets (ROA) as an indicator of financial performance in banks listed on the Indonesia Stock Exchange (IDX) during the 2021 to 2023 period. This research employs a quantitative approach with multiple linear regression analysis. The sample consists of 34 banks selected purposively from a total population of 47 banks, resulting in 102 observational data points over three years. Data processing was conducted using SPSS version 27. The partial analysis results indicate that LDR does not have a significant effect on ROA, while SIZE has a significantly positive effect. However, simultaneously, both variables have a significant impact on ROA, indicating that the combination of LDR and SIZE contributes to the profitability of banks.
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PENGARUH FAKTOR INTERNAL KEUANGAN TERHADAP PROFITABILITAS PERUSAHAAN EMITEN ENERGI DI BEI TAHUN 2021 – 2023
This research examines the influence of liquidity, solvency, and sales growth on the profitability of energy companies listed on the Indonesia Stock Exchange during 2021–2023. The study utilizes a quantitative method with panel data regression across 132 observations. Results indicate that liquidity and solvency have no significant partial effect, while sales growth shows a significant positive relationship with profitability. Simultaneously, all variables significantly affect profitability. These findings highlight that enhancing sales performance is crucial for improving company profitability.
PENGARUH PROFITABILITAS DAN TOTAL ASSETS TURNOVER TERHADAP NILAI PERUSAHAAN TEKNOLOGI
This study explores the connection between financial performance indicators, namely Return on Assets (ROA) and Total Assets Turnover (TATO), and company valuation (Price to Book Value) for firms listed on the IDX. The investigation specifically targets technology sector startups that became publicly traded between 2022 and 2024. Twelve companies meeting the research criteria were selected using a non-probability sampling method. Multivariate analysis was performed using IBM SPSS version 25. The research outcomes indicate that ROA has a significant positive effect on a company's price-to-book value, while TATO does not show a substantial individual impact. Crucially, when considered jointly, ROA and TATO are proven to significantly affect overall company value (PBV).
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2020-2022
Estimates of company growth and development will be outlined in the financial performance evaluation. Check the company’s financial reports issued by the company in order to ensure the financial performance of the business. Responsibility, accountability, independence and fairness are characteristics of good corporate governance. According to the world bank, Good Corporate Governance (GCG) is defined as a series of legal requirements that can improve an organization’s ability to use its resources to obtain long-term economic benefits and sustainability for shareholders and society as a whole. The intent of the research is to ascertain how the implementation of Good Corporate Governance affects financial performance. The sample for this research was 36 companies due to the use of purposive sampling with certain criteria. Return On Assets (ROA) is used to evaluate financial performance. Based on research findings, the audit committee and board of directors have an influence on financial performance.
ANALISIS FUNDAMENTAL DAN MENGUKUR NILAI INTRINSIK DI TENGAH KONSOLIDASI INDUSTRI TELEKOMUNIKASI PT INDOSAT TBK (ISAT) PERIODE 2020-2024
Abstrak Penelitian ini bertujuan untuk menganalisis kinerja fundamental dan mengukur nilai intrinsik saham PT Indosat Tbk (ISAT) selama periode 2020–2024 dalam konteks konsolidasi industri telekomunikasi Indonesia. Konsolidasi strategis antara Indosat Ooredoo dan Hutchison 3 Indonesia menjadi peristiwa signifikan yang memengaruhi struktur keuangan, operasional, dan pangsa pasar ISAT. Metode penelitian yang digunakan adalah pendekatan kuantitatif melalui analisis fundamental, dengan menggunakan data laporan keuangan historis seperti laporan laba rugi, neraca, dan arus kas. Rasio-rasio keuangan utama seperti EPS, PER, ROE, ROCE, DPR, dan IC dianalisis untuk mengevaluasi efisiensi dan profitabilitas pasca-merger. Penilaian nilai intrinsik dilakukan dengan pendekatan Price to Earnings Ratio (PER), yang dibandingkan dengan harga pasar untuk mengidentifikasi kondisi undervalued atau overvalued. Hasil penelitian menunjukkan bahwa ISAT mengalami peningkatan signifikan dalam kinerja keuangan pasca-konsolidasi, terutama pada tahun 2021, ditandai dengan lonjakan EPS dan ROE. Namun, valuasi saham menunjukkan dinamika antara kondisi undervalued dan overvalued, mengindikasikan pentingnya analisis fundamental sebagai dasar pengambilan keputusan investasi rasional. Penelitian ini berkontribusi dalam memberikan pemahaman komprehensif terhadap dampak konsolidasi industri terhadap nilai intrinsik saham perusahaan telekomunikasi di Indonesia. Abstract This study aims to analyze the fundamental performance and measure the intrinsic value of PT Indosat Tbk (ISAT) shares during the 2020–2024 period within the context of the Indonesian telecommunications industry consolidation. The strategic merger between Indosat Ooredoo and Hutchison 3 Indonesia represents a significant event that has impacted ISAT’s financial structure, operations, and market share. This research employs a quantitative approach through fundamental analysis, using historical financial statement data such as income statements, balance sheets, and cash flow statements. Key financial ratios such as EPS, PER, ROE, ROCE, DPR, and IC are analyzed to evaluate post-merger efficiency and profitability. Intrinsic value assessment is conducted using the Price to Earnings Ratio (PER) approach, which is compared to the market price to identify whether the stock is undervalued or overvalued. The findings indicate a significant improvement in ISAT’s financial performance after the consolidation, particularly in 2021, marked by a surge in EPS and ROE. However, the stock valuation reveals a dynamic between undervaluation and overvaluation, highlighting the importance of fundamental analysis as a basis for rational investment decision-making. This study contributes to a comprehensive understanding of the impact of industry consolidation on the intrinsic value of telecommunications companies’ stocks in Indonesia.
Kata Kunci: PT Indosat Tbk (ISAT); Konsolidasi Industri Telekomunikasi; Analisis Fundamental; Nilai Intrinsik; Price to Earnings Ratio (PER); Laporan Keuangan; Rasio Keuangan; Investasi Saham
Keywords: PT Indosat Tbk (ISAT); Telecommunications Industry Consolidation; Fundamental Analysis; Intrinsic Value; Price to Earnings Ratio (PER); Financial Statements; Financial Ratios; Stock Investment
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Dinamika Pengelolaan Keuangan Rumah Tangga pada Komunitas Nelayan Pesisir: Tantangan dan Realita
Coastal fishing communities primarily rely on marine resources obtained from fishing and aquaculture; nevertheless, many fishermen possess limited education and abilities in household financial management. This study seeks to investigate the reality and challenges of household financial management among coastal fishermen in Laluin Village, South Halmahera Regency, North Maluku Province. The methodology employed is qualitative, with a descriptive approach. The findings of this study indicate that household financial management within the fishing community of Laluin Village is inadequate and disorganized. The primary causes are inadequate financial literacy, seasonal income variability, and poor socioeconomic traits. Most fishing households do not track their income and expenses, making it difficult to budget adequately. Low income is frequently used as an excuse for failing to implement a systematic financial management strategy. During the fishing season, income is spent on immediate consumption; however, during the lean season, they end up in debt. The financial strategies that are implemented are reactive and lack a defined planning system. Indicators of low household economic resilience include the absence of fixed fund allocations, savings, or income diversification. Consequently, localized financial education, training, and adaptive empowerment policies are essential to enhance the welfare and economic autonomy of coastal communities sustainably.
Financial management, Coastal fishermen, Households.
The PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY & GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI TAHUN 2017-2021
Tujuan penelitian ini untuk mengetahui ada tidaknya pengaruh Corporate Social Responsibility dan Good Corporate Governance Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Listing Di BEI. Penelitian ini menggunakan metode penelitian asosiatif dengan sumber data sekunder berupa laporan keuangan perusahaan dan laporan tahunan perusahaan. Teknik pengumpulan data dilakukan dengan mengumpulkan data laporan keuangan dan laporan tahunan perusahaan sub sektor farmasi dari tahun 2017-2021. Teknik analisis data menggunakan Teknik analisis berganda dengan variabel independent CSR & GCG, variabel dependen Nilai Perusahaan. Hasil penelitian secara parsial menunjukkan bahwa CSR berpengaruh signifikan terhadap Nilai Perusahaan dengan memperoleh nilai koefisien regresi 2,779 dan nilai signifikan 0.009 lebih kecil dari taraf signifikan yaitu 0.05, Kepemilikan Manajerial tidak berpengaruh signifikan terhadap Nilai Perusahaan dengan memperoleh koefisien regresi sebesar 1,384 dan nilai signifikan 0,175 lebih besar dari taraf signifikan yaitu 0.05, Kepemilikan Institusional tidak berpengaruh signifikan terhadap Nilai Perusahaan dengan memperoleh koefisien regresi sebesar 1,624 dan nilai signifikan 0,113 lebih besar dari taraf signifikan yaitu 0.05. Corporate Social Responbility dan Good Corporate Governance secara bersama-sama berpengaruh terhadap Nilai perusahaan ini dibuktikan pada hasil uji F karena nilai probabilitas/signifikansinya 0,040 < 0,05
PENGARUH KENAIKAN PPN DAN TINGKAT PENDAPATAN TERHADAP DAYA BELI MASYARAKAT KOTA TANGERANG
Pajak Pertambahan Nilai merupakan salah satu sumber pendapatan negara yang vital dalam sistem perpajakan di Indonesia. PPN dikenakan atas transaksi jual beli barang dan jasa, serta termasuk dalam pajak yang bersifat tidak langsung, artinya beban pajak ini ditanggung oleh konsumen akhir. Berdasarkan Undang-Undang tentang Harmonisasi Peraturan Perpajakan 2021 tarif PPN akan mengalami peningkatan pada 1 April 2022 sebesar 11% dari tarif sebelumnya 10%. Badan Pusat Statistik mencatat deflasi 0,12% pada bulan September 2024 menjadi yang terparah dalam lima tahun terakhir pemerintahan Presiden Joko Widodo. Hal ini dapat terjadi karena Kementerian Ketenagakerjaan mencatat sebanyak 53.993 tenaga kerja di PHK, angka ini akan terus bertambah seiring berjalannya waktu. Masifnya PHK membuat pendapatan masyarakat kelas pekerja menurun hingga dampaknya akan lebih berhemat dalam mengelola keuangan dan hanya mengeluarkan uang untuk kebutuhan prioritas. Penelitian ini bertujuan untuk menguji pengaruh kenaikan tarif PPN dan tingkat pendapatan terhadap daya beli masyarakat di Kota Tangerang, khususnya Kecamatan Karawaci dan Kecamatan Cibodas dengan metode deskriptif dengan pendekatan kuantitatif. Penelitian ini menggunakan data primer dengan menyebarkan kuesioner kepada responden yang merupakan masyarakat Kota Tangerang yang berdomisili di wilayah Kecamatan Karawaci dan Kecamatan Cibodas. Sampel penelitian ditentukan menggunakan metode purposive sampling dengan jumlah sampel sebanyak 50 sampel yang memenuhi kriteria yang telah ditentukan. Analisis regresi linear berganda dilakukan dalam menguji hipotesis penelitian, hasil penelitian ini menunjukkan bahwa kenaikan PPN secara positif berpengaruh terhadap daya beli masyarakat, namun pada tingkat pendapatan tidak berpengaruh terhadap daya beli masyarakat, serta kenaikan PPN dan tingkat pendapatan secara simultan berpengaruh terhadap daya beli masyarakat.
PENGARUH TAX PLANNING, BEBAN PAJAK TANGGUHAN, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (STUDI KASUS PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI TAHUN 2019 -2023)
Tujuan dari penelitian ini adalah menganalisis apakah Tax planning, beban pajak tangguhan, dan profitabilitas berpengaruh terhadap Tax avoidance pada perusahaan manufaktur yang listing di BEI tahun 2019-2023. Penelitian ini menggunakan metode kuantitatif dengan sumber data sekunder berupa laporan keuangan perusahaan dan laporan tahunan perushaaan manufaktur. Teknik pengumpulan data dilakukan dengan mengumpulkan data laporan keuangan dan laporan tahunan perusahaan manufaktur dari tahun 2019-2023. Teknik analisis data menggunakan Teknik analisis berganda dengan variabel independent Tax planning, beban pajak tangguhan dan profitabilitas, variabel dependen Tax avoidance. Hasil penelitian ini menunjukan bahwa secara parsial Tax planning berpengaruh positif terhadap Tax avoidance dengan memperoleh nilai signifikan yaitu 0,001 lebih kecil dari taraf signifikan yaitu 0,05 (5%). Sedangkan beban pajak tangguhan dan profitabilitas tidak berpengaruh terhadap Tax avoidance dengan memperoleh nilai signifikan sebesar 0,493 dan 0.996 lebih besar dari taraf signifikan yaitu 0,05 (5%), Tax planning, beban pajak tangguhan dan profitabilitas secara bersama-sama berpengaruh terhadap tax avoidancce ini dibuktikan pada hasil uji F karena nilai probabilitas/signifikansinya 0,0001 < 0,05.
ANALISIS PPN IMPOR DAN PPH PASAL 22 TERHADAP PERENCANAAN PAJAK PADA PT X TAHUN 2021-2024
This study aims to analyze the impact of Import Value-Added Tax (VAT) and Income Tax (PPh) Article 22 on tax planning at PT X. As a company engaged in providing aviation-related supplies, PT X frequently conducts import activities. Understanding the import tax burden is essential as a foundation for developing an efficient tax planning strategy for PT X. This research employs a qualitative approach to examine how Import VAT and Income Tax Article 22 influence tax planning in terms of PT X’s import efficiency. The data used in this study consists of primary data obtained from the company's import tax documents. The analysis is conducted by identifying trends in import tax payments through the PIB and CN clearance systems and evaluating their impact on tax planning strategies for tax burden optimization. The findings indicate a significant relationship between Import VAT and Income Tax Article 22 and tax planning. The selection of an appropriate import tax strategy—by choosing the most suitable clearance system—can minimize tax burdens while ensuring compliance with applicable tax regulations.
Import VAT, Income Tax Article 22, tax planning
PENGARUH BIAYA BAHAN BAKU, BIAYA TENAGA KERJA, DAN BIAYA OVERHEAD PABRIK, TERHADAP LABA BERSIH PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022
This research aims to “examine the significant influence of labor costs, raw materials and manufacturing overhead on the net profitability of companies operating in the industrial sector. Of the 94 companies listed on the Indonesia Stock Exchange, the research sample consists of 27 companies, most of which operate in the consumer goods industry. The data collection period is 2020–2022. This research examines secondary data from company financial records obtained from the Indonesia Stock Exchange using quantitative methodology. The research was conducted using SPSS 29. The results showed that the costs associated with recruiting staff, purchasing raw materials, and paying small amounts of manufacturing overhead significantly affected net profitability. These three costs, which occur simultaneously, have a cumulative impact on the overall profits of consumer goods industry companies listed on the Indonesia Stock Exchange from 2020 to 2022.
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PENGARUH PROFITABILIS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP KETETAPAN WAKTU
The focus of this study is to identify the impact of profitability, liquidity, and company size on the timeliness of financial reporting. This study focuses on non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period, covering a population of 125 companies. In this study, the purposive sampling method was used to select 55 samples. Analysis was carried out using regression at a significance level of 5% (0.05) using SPSS version 27. Observations were carried out for 3 years, resulting in a total of 165 samples. Secondary data is taken from the company's financial reports. Data analysis includes descriptive statistical analysis techniques, logistic regression to test the feasibility of the model, the overall model, logistic regression coefficient, omnibus test, and coefficient of determination (R2). The study results indicate that individually, profitability and liquidity have not had a significant impact on financial reporting, while entity size has a significant influence. Overall, profitability, liquidity, and entity size have an influence on financial reporting compliance.
ANALISIS PENGARUH KEAHLIAN, PENGALAMAN AUDITOR, KOORDINASI, KOMUNIKASI DALAM TIM TERHADAP KUALITAS AUDIT
This study analyzes the influence of expertise, auditor experience, team coordination, and communication on audit quality at KAP XYZ. A quantitative method with a survey approach was used in this research, involving 30 auditors at KAP XYZ. Data were collected through questionnaires and analyzed using multiple linear regression. The results showed that only auditor experience has a positive and significant influence on audit quality, while expertise, team coordination, and communication do not show significant effects. These findings suggest that KAP XYZ should focus on enhancing auditor experience through continuous training programs to improve audit quality. The conclusion of this study emphasizes the importance of auditor experience in producing high-quality audits. Therefore, the implementation of continuous professional development and training programs is highly recommended to ensure auditors possess the necessary skills and knowledge.
REDUNDANSI APLIKASI DALAM MONITORING DAN PENGAWASAN ANGGARAN KEMENTERIAN/LEMBAGA
ABSTRAK Pelaksanaan monitoring dan evaluasi anggaran di Kementerian/Lembaga menggunakan beberapa aplikasi, di antaranya aplikasi OM-SPAN, SMART dan aplikasi E-Monev. Penelitian ini dilakukan dalam rangka untuk mengetahui proses bisnis dan pengaruh penggunaan aplikasi OM-SPAN, SMART, dan E-Monev, dalam monitoring dan evaluasi anggaran Kementerian/Lembaga. Metode penelitian menggunakan pendekatan kualitatif, proses pengumpulan data adalah dengan observasi, studi kepustakaan, dan wawancara. Penelitian ini menemukan bahwa dari sisi fungsi dan proses bisnis, khususnya dari segi input dan output data, aplikasi OM-SPAN, SMART, dan E-Monev memiliki beberapa kesamaan. Penggunaan ketiga aplikasi tersebut dalam periode yang sama dalam monitoring dan evaluasi anggaran Kementerian/Lembaga menimbulkan redundansi yang pada akhirnya berdampak pada peningkatan beban kerja pegawai. Kata Kunci: Redundansi aplikasi, OM SPAN, SMART, E-Monev ABSTRACT Monitoring and evaluation of Ministry/Agency budgets is carried out through several applications, including OM-SPAN, SMART and E-Monev. This research was conducted in order to understand the business processes and the influence of using the OM-SPAN, SMART, and E-Monev applications in monitoring and evaluating Ministry/Agency budgets. The research method uses a qualitative approach, the data collection process is by observation, literature study and interviews. This research found that in terms of functions and business processes, especially in terms of data input and output, the OM-SPAN, SMART, and E-Monev applications have several similarities. The use of these three applications in the same period in monitoring and evaluating the Ministry/Agency budgets creates redundancies which in turn has an impact on increasing employee workload. Keywords: Application redundancy, OM SPAN, SMART, E-Monev
ANALISIS DETERMINAN KUALITAS LABA PADA PERUSAHAAN PROPERTI DI INDONESIA
Earnings quality is the profit that is reported and presented in the financial statements is the actual profit and describes the actual financial performance, and will have a good impact and not mislead investors and creditors in making decisions. This study aims to examine and analyze the effect of capital structure, ownership structure, earnings persistence, investment opportunity set, and liquidity on earnings quality. The data used in this research is secondary data. The population of this study are property companies listed on the IDX in 2017-2022. The sampling technique in this study used a purposive sampling method. The number of samples used was 36 samples. The method used in this research is multiple linear analysis. The results of this study indicate that capital structure has a positive effect on earnings quality. The ownership structure that is proportional to managerial ownership has a positive effect on earnings quality. The ownership structure proxied by institutional ownership has no effect on earnings quality. Earnings persistence has a negative effect on earnings quality. Investment opportunity set has a positive effect on earnings quality. Liquidity has no effect on earnings quality.
TRANSPARANSI, AKUNTABILITAS, DAN RESPONSIVITAS PEMERINTAH DESA TERHADAP PENGELOLAAN DANA DESA SELAMA MASA PANDEMI COVID-19
This study aims to determine the extent to which the implementation of transparency, accountability, and responsiveness in managing village funds in the Panggungharjo village government. This study used a descriptive qualitative approach with interviews with the village head, village secretary/carik, village treasurer, village BPD head, Pelemsewu hamlet head, and the Director of Bumdes Panggung Lestari. The results of this study indicate that the implementation of accountability, transparency, and responsiveness in managing village funds during the Covid-19 pandemic is well implemented. This research can be a reference for improving the quality of governance for village governments and this research is also expected to be an illustration of the level of transparency, accountability, and responsiveness in the management of village funds carried out by the village government and can be a trigger for conducting research related to transparency and accountability of village funds.
PENGARUH ROA DAN BOPO TERHADAP TINGKAT BAGI HASIL DEPOSITO MUDHARABAH PADA BPRS DI KOTA BEKASI PERIODE 2020-2022
Profit sharing is a system that includes procedures for sharing business results between providers of funds and fund managers. This research aims to determine the effect of ROA and BOPO on the profit sharing rate of mudharabah deposits. The method in this research is quantitative. Using secondary data, the number of samples is 60 . The information analysis method is in the form of descriptive statistics and multiple linear regression tests. Research results prove that ROA and BOPO jointly affect the profit sharing rate for mudharabah deposits, ROA can partially affect the profit sharing rate for mudharabah deposits, BOPO can also partially affect the profit sharing rate for mudharabah deposits.
ANALISIS PERTUMBUHAN ARUS KAS SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA LAPORAN ARUS KAS UPTD PUSKESMAS SEROJA
Regional financial management in practice still has not reached the level of perfection, with there are still obstacles that need to be improved, especially related to accounting issues in certain situations that can become technical obstacles for executives in managing regional finances. One example is the implementation of the accrual-based Government Accounting System (SAP), which is an accounting policy required in current state financial management. This study aims to measure the Financial Performance of UPTD Puskesmas Seroja by using data from the Cash Flow Statement. The method applied is quantitative descriptive research using secondary data obtained from the Treasurer of the Regional Public Service Agency (BLUD) UPTD Puskesmas Seroja. The results of the analysis of this study based on the results of the analysis of the UPTD Puskesmas Seroja Cash Flow Statement during the 2020-2022 fiscal year, indicate that the financial performance of the UPTD Puskesmas Seroja in that year was in good condition but experienced unstable growth.
ANALISIS TITIK IMPAS DAN MARGIN OF SAFETY SEBAGAI SARANA PERENCANAAN LABA
Break-even point analysis is a method for determining the minimum sales volume required so that a business does not experience a loss, but also has not achieved profit. This study aims to determine the Break Even Point of Bu haji restaurant in selling goat satay, knowing the Margin of Safety obtained and determining the sales volume of goat satay that must be attempted by Bu haji restaurant to plan the desired profit using the BEP method. From the data that has been analyzed by the author, it is found that the break-even point in rupiah and units is 225 servings, with a total revenue of Rp 7,890,465. In addition, the margin of safety value found is Rp 2,609,535 or equivalent to 25%. Rumah makan bu haji wants a 75% increase in profit from the previous profit. After calculation, an additional profit of 75% is obtained, namely Rp 1,085,000 and the restaurant must make sales of 367 servings.
PEMANFAATAN SISTEM INFORMASI MULTIMEDIA GUNA MENINGKATKAN PEREKONOMIAN MASYARAKAT
Graphic design is an activity that aims to produce usable and aesthetic work for various types of media including multimedia information systems and the delivery process not only in text form, but also using various other visual forms. The development of graphic design is increasingly significant, this can be seen from the various designs on the market. The presence of a graphic design information system can be used to start community economic activities and ultimately improve the community's economy. However, the use of graphic design among the general public is still low, so this research aims to convey knowledge and benefits of graphic design in general and to improve the community's economy in particular.
PENGARUH NPL DAN LDR TERHADAP ROE BPR DANA KARUNIA SEJAHTERA PERIODE 2020-2022
The success of BPR in achieving profit requires the growth of credit services as the main product in accordance with the objectives and plans that have been set. Therefore, the process of evaluating the implementation of credit activities is expected to produce results in accordance with the objectives of healthy credit to make a profit. The population used is PT BPR Dana Karunia Sejahtera with the research period 2020-2022. Data analysis using multiple linear regression analysis with the help of SPSS 27. The results showed that partially NPL and LDR had a negative effect on ROE, and simultaneously the two variables also had an effect on ROE.
Loan to Deposit Ratio (LDR) Profitability
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PENGARUH HUTANG JANGKA PENDEK DAN HUTANG JANGKA PANJANG TERHADAP PROFITABILITAS PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
The population in this study are food and beverage subsector companies listed on the IDX for the 2019-2021 period. A total of 90 companies while the sample was determined using a purposive sampling method and 37 companies met the criteria. The results of this research can be concluded that there is a significant negative influence on short-term debt and long-term debt on profitability in food and beverage sector companies listed on the Indonesia Stock Exchange in 2019 - 2021. Thus, short-term debt, long-term debt and profitability together -the same has a negative and significant effect on profitability in food and beverage sector companies listed on the Indonesia Stock Exchange in 2019 - 2021.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI
The development of a company's life is always tied to management's ability to run a business. Going concern audit opinion is an opinion expressed by the auditor to determine whether the business survives or not. The purpose of this report is to see the effect of company size, previous year's audit opinion and opinion shopping partially and simultaneously on going concern audit opinion. The sampling technique in this study was to use purposive sampling method as many as 147 companies from the basic and chemical industry sectors listed on the IDX for the period 2020-2022. The method used is logistic regression analysis with the help of SPSS version 27. The results of the study partially show that company size has no effect on going concern audit opinion acceptance, previous year's audit opinion affects going concern audit opinion acceptance, opinion shopping has no effect on going concern audit opinion acceptance. While simultaneously company size, previous year's audit opinion, opinion shopping affect the acceptance of going concern audit opinion.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAGANG PADA UD DEWI SRI PERIODE TAHUN 2018-2022
This study aims to identify and analyze the implementation of the inventory accounting data system at UD Dewi Sri Ciracas and how the implementation of the inventory accounting data system at UD Dewi Sri Ciracas is in accordance with the existing theory. The research procedure used in this research is a qualitative method with a descriptive approach. Sources of information used in this study involve primary information and secondary information. Information collection methods used involve interviews, observation, and documentation. The results showed that the inventory accounting information system implemented by UD Dewi Sri Ciracas was considered quite good compared to the previous system, both manual and computerized. Nonetheless, some weaknesses still need attention, such as the lack of meticulous skills on the part of some employees. This causes a difference between the amount of inventory recorded and the physical amount when carrying out the stocktaking process. The inventory recording method uses the perpetual method and the inventory valuation method applied uses the FIFO (first in first out) method.
PENGARUH PENDAPATAN, BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA PERUSAHAAN SEKTOR PERINDUSTRIAN
Profit becomes the determinant of a company in measuring its performance, so that with this profit measurement it can be seen what things can affect it. This study aims to test and determine the effect of revenue and operating expenses on net profit. Industry Sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 as a population. The purposive sampling technique was used to take samples so that 20 companies were obtained that met the sample qualifications. Then the quantitative method was chosen with the use of secondary data. Based on the results of the study, it shows that partially revenue has no effect on net profit, and operational costs affect net profit partially, revenue and operational costs simultaneously affect net profit.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PT SILOAM INTERNATIONAL HOSPITALS TBK SEBELUM DAN SESUDAH ADANYA PANDEMI COVID-19
Financial performance is an analysis carried out to find out how far the company is progressing through the application of correct and correct financial implementation principles. The performance of a company is a description of the company's financial condition which is analyzed using financial analysis tools to determine whether the company's financial condition is good or bad which reflects the performance of a certain period. The purpose of this study is to analyze the comparison of the company's performance of PT Siloam International Hospitals Tbk before and after the Covid-19 pandemic, financial report data obtained from the Indonesia Stock Exchange for the 2018-2021 period. Analysis of financial performance is seen from the company's financial ratios, the financial ratios analyzed are liquidity ratios, solvency ratios, and profitability ratios and can be assessed or analyzed better before or after the Covid-19 pandemic based on the industry average of each ratio.
ANALISIS PENGUNGKAPAN INTERNET FINANCIAL REPORTING PADA PERUSAHAAN SUBSEKTOR FARMASI DI INDONESIA
Disclosure of Internet Financial Reporting (IFR) makes it easy for users or interested parties to find financial information through the company's official website. This study aims to reveal the effect of profitability, leverage, and company size on Internet Financial Reporting disclosure in the pharmaceutical subsector in Indonesia. The population of this research is all pharmaceutical sub-sector companies that are on the Indonesia Stock Exchange until 2021. The sampling technique used in this study is using the Purposive Sampling method with an observation period from 2019 to 2021. The sample data is then analyzed using multiple linear regression analysis using SPSS 27.0. The results of the analysis of this study are that the Leverage and Firm Size variables influence IFR, while the Profitability variable does not influence IFR. Meanwhile, the independent variables used in the study simultaneously affect IFR.
ANALISIS KEPATUHAN KEWAJIBAN PAJAK BENDAHARA DESA DALAM MELAKUKAN PEMOTONGAN PAJAK PADA PEMBANGUNAN INFRASTRUKTUR DI DESA KARANGAN
This study aims to determine the compliance of the village treasurer in making tax cuts on village infrastructure development because we can know that research on cutting each type of tax on village infrastructure development has not been done much, therefore the researchers decided to examine the tax cuts for village infrastructure development in the village. do the Village Treasurer so that there are no tax violations and errors in determining the type and tax rate that are set for deductions for every transaction carried out on village infrastructure development whose funds are sourced from village funds.The method used in this research is a qualitative descriptive research method to reveal events or facts, circumstances, phenomena, variables and circumstances that occurred during the research by presenting what actually happened. From the results of data analysis conducted by researchers, it is known that the Karangan Village treasurer has applied the type of tax, the determination of the tax rate imposed on every transaction carried out in the infrastructure development process, namely the 379 Meter long footpath has been carried out correctly in accordance with the applicable tax laws.The findings in this study are limited because in Karangan Village, developing village infrastructure does not use construction services but uses a self-management system, it can be concluded that the type of tax that is set on each transaction is not as much as when using construction services.
PENGARUH RASIO FINANCIAL LEVERAGE DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR MANUFAKTUR PERIODE 2019-2021
This thesis discusses the effect of financial leverage and liquidity ratios on company profitability. This type of research is quantitative research with hypothesis testing. The research sample is the financial statements of 30 manufacturing sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The source of research data is secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The data analyzed are profitability (variable Y) using Return On Asset (ROA) analysis, financial leverage variable (variable X1) using Debt to Asset Ratio (DAR) analysis, and liquidity variable (variable X2) using Current Ratio (CR) analysis. The results of the research that tested the hypothesis obtained data: (1) The financial leverage ratio (DAR) has a negative and significant effect on the profitability (ROA) of manufacturing sector companies on the Indonesia Stock Exchange for the period 2019-2021; (2) The liquidity ratio (CR) has a positive and significant effect on the profitability (ROA) of manufacturing sector companies on the Indonesia Stock Exchange for the period 2019-2021; (3) The ratio of financial leverage (DAR) and liquidity (CR) simultaneously has a positive and significant effect on the profitability (ROA) of manufacturing sector companies on the Indonesia Stock Exchange for the period 2019-2021.
PENGARUH LABA BERSIH DAN ARUS KAS TERHADAP DIVIDEN PERUSAHAAN SEKTOR INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2018-2021
Profits and cash receipts are the most important issues management must consider and compare when making stock or cash payment decisions. Because the form of influence is positive, the greater the net profit obtained, the greater the dividend that will be distributed to investors. This research was conducted with the aim of clarifying profits and cash receipts by paying in shares or cash based on the commodity and consumer sectors listed on the Indonesian stock exchange for the 2018-2021 period. This study uses an associative approach with quantitative data types, where the data source used is data that is indirectly from the object. The population involved is commodity and consumer sector companies listed on the Indonesia Stock Exchange for the 2018- 2021 period. This sampling procedure is a non-probabilistic sampling. The data analysis technique used is descriptive analysis, classical hypothesis testing, multiple regression analysis, and hypothesis testing. The results of this study indicate that while net income may not have a significant effect on cash dividends, operational cash flow has a significant impact on cash dividends. But at the same time net profit and operating cash flow have a significant impact on cash dividends.