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All Journal MIX : Jurnal Ilmiah Manajemen Asian Social Work Journal Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Visi Pengabdian Kepada Masyarakat Worksheet : Jurnal Akuntansi Journal of Social Work and Science Education Tradition and Modernity of Humanity Jurnal Studi Pemerintahan International Journal of Business, Marketing, Economics & Leadership
Iskandar, Eddy
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Social Sciences

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Journal : Worksheet : Jurnal Akuntansi

 1 
Analisis Sistem Penyusunan Anggaran Biaya Operasional Pada PT. Sarana Agro Nusantara Guna Menilai Kinerja Keuangan Adellia, Adellia; Septriawan, Muhammad Reza; Iskandar, Eddy
Worksheet : Jurnal Akuntansi Vol 3, No 1 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i1.4027

Abstract

This research aims to determine the operational cost budget of PT. Sarana Agro Nusantara for the 2018-2021 period. The operational budget is a plan for all company activities to achieve its goals within a certain time period. Every company is always expected to experience times full of uncertainty, which will give rise to problems in choosing from various alternative policies that it will pursue in implementing its business activities. The type of research used in this research is descriptive qualitative research. The data sources used in this research are primary and secondary. The results of this research are that there is a difference between the budget and realization in the 2018-2021 period and there are budget deviations caused by internal and external factors.Keywords : Budget, Operational Costs, Financial Performance 
PENGARUH RETURN ON ASSET (ROA), RETURN ON EQUITY (ROE) DAN NET PROFIT MARGIN (NPM) TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2022 Anggraini, Dewi; Iskandar, Eddy; Amalia, Mekar Meilisa
Worksheet : Jurnal Akuntansi Vol 3, No 2 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i2.4587

Abstract

The aim of this empirical research is to find and analyze the relationship between Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) with business profit growth in banking companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. This research looked at the complete financial reports of 47 banking companies. A total of 13 companies met the purposive sampling criteria. Data analysis was carried out using descriptive statistics, classical assumption tests, multiple linear regression, and coefficient of determination. The research results show that ROA does not have a significant or beneficial impact on profit growth. ROE and NPM do not have a positive and significant impact on profit growth. Meanwhile, profit growth is not influenced positively and significantly by ROA, ROE, or NPM.
PENERAPAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO.2 TENTANG LAPORAN ARUS KAS PADA CV. MANDIRI PRATAMA SEJAHTERA Manik, Ida Ayu Putu Imanuelita; Iskandar, Eddy; Anan, Malesa
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3465

Abstract

CV. mandiri Pratama Sejahtera adalah salah satu perusahaan yang bergerak dalam bidang usahapengelolaan kayu menjadi kemasan kayu yang dibuat sesuai denangan jenis dan ukuran daripermintaan konsumen. Adapun produk yang dihasilkan antara lain: wooden pallet, plywood pallet, paerpallet dan wooden box and create. Sebagaimana Pernyataan Standar Akuntansi Keuangan (PSAK)No.2 telah mengharuskan tiap perusahaan untuk mencantumkan laporan arus kas sebagai bagian darilaporan keuangan. Penelitian ini berusaha untuk mengetahui pengaruh laporan arus kas terhadappengambilan keputusan ekonoomi dan untuk memperoleh gambaran mengenai telah sejauhmanaperusahaan telah menerapkan PSAK No.2. Dalam penyajiannya laporan arus kas perusahaanmenggunakan metode langsung karena metode ini dianggap lebih sederhana dan mudah dipahami.Metode analisis data yang digunakan adalah dengan metode deduktif dimualai dengan mengumpulkandata, menganalisa, menginterpretasikan dan menarik simpulan. Teknik pengumpulan data denganobservasi dan dokumentasi.
Co-Authors Abdul Latiff, Abdul Rais Adellia, Adellia Ali Yasah, Muhammad Fikri Amalia, Mekar Meilisa Anan, Malesa Aried Sumekar Arif Rahman Bukman Lian, Bukman Cut Zahri, Cut Dewi Anggraini Idris Idris Iwanda, Muya Syaroh Jamir Singh, Paramjit Singh Junaidi, Listya Devi Mahasir, Mahasir Manik, Ida Ayu Putu Imanuelita Marviana, Ratna Dina Nasution, Umar Hamdan Novrizal Pratama, Prawira Yudha Sahnan Rangkuti Sahputra, Ngatno Samsurijan, Mohamad Shaharudin Septriawan, Muhammad Reza Siregar, Lukman Hakim Taib, Zulkifli