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All Journal JAB (Jurnal Akuntansi & Bisnis) Jurnal ACSY : Jurnal Accounting Politeknik Sekayu MBIA Jurnal Bisnis, Manajemen, dan Ekonomi Forum Bisnis dan Kewirausahaan Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Jurnal Akuntansi AKUNESA Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Ryan Al Rachmat
Universitas Bina Darma
Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Analysis of the Village Revenue and Expenditure Budget Administration Accounting System (APBDes) in Ulak Paceh Village Eka Sevtia Mesta; Ryan Al Rachmat
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.389

Abstract

This study aims to produce a model of the village accounting administration system to be applied in villages in accordance with government laws and regulations. The result of this study is the Village Accounting Administration Procedure to be used in villages in Indonesia as an administrative guideline.. The research data analysis technique is collecting data from observation interviews and documentation and then the data is used as material for system and procedure analysis. The results of this study found that Ulak Paceh village accounting administration employees need to learn the laws and government regulations when administering village accounting. With their limited competence in the field of accounting and administration, this administrative activity is very difficult for them. With the analysis of the APBDes administrative accounting system in Ulak Paceh village, it is hoped that administrative activities in Ulak Paceh village will be better than before.
Sales Volume, Operating Cost and its Effect on Profitability (Study on Listed Companies in The Indonesia Stock Exchange (IDX) for 2017-2020) Padriyansyah Padriyansyah; Ryan Al Rachmat; Trie Sartika Pratiwi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.397

Abstract

This study is associative research that uses more than one independent variable to determine the relationship between the variables studied, namely sales volume, operating costs, and profitability. The data used are in the form of company profit and loss financial statements, which were obtained from the Indonesian stock exchange website www.IDX.co.id. The population used is the annual financial statements published for 4 periods 2017-2020 as many as 16 companies. The sample in this study is in the form of annual financial statements (profit and loss statements) for the 2017-2020 period as many as 10 companies (40 samples) according to the sampling criteria. The results obtained, Sales Volume and Operational Costs affect Profitability as evidenced by the results of Fount 6.827 > Fable of 3.250 with a significant level of 0.003. While partially Sales Volume affects Profitability as evidenced by the results of count of 2,980 and table of 2,026 with a significant value of 0.005, and also Operational Costs affect Profitability as evidenced by a count of -3.599 and table of 2.026 with a significance value of 0.001
Co-Authors Agustina, Feny Dodi Safari Eka Sevtia Mesta Eka Sevtia Mesta Husni Mubarok Maya Dini Maya Dini Niken Ayuningrum Niken Ayuningrum Padriyansyah Padriyansyah Pratiwi, Trie Sartika Yeni Widyanti