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All Journal JURNAL LENTERA BISNIS JURNAL LENTERA AKUNTANSI PUBLICA: Jurnal Pengabdian Masyarakat JURNAL ABDIMAS PLJ JACTA: Journal of Accounting and Tax DIVERSITY: Journal of Multi Science Linearity
Hamizar, Hamizar
POLITEKNIK LP3I JAKARTA
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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MENGUKUR TINGKAT KESEHATAN KEUANGAN PT WIJAYA KARYA (PERSERO) TBK. BERDASARKAN KEPUTUSAN MENTRI BUMN NO KEP-100/MBU/2002 Hamizar, Hamizar
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1661

Abstract

This study aims to measure the financial performance of PT Wijaya Karya (Persero) Tbk during the 2021–2023 period using financial ratio analysis as an evaluation tool. Secondary data obtained from annual financial reports was used to calculate and analyze various ratios, including liquidity, solvency, profitability, and activity ratios. The methodology applied included calculating the cash ratio, net profit margin, return on assets, and other ratios to provide a comprehensive overview of asset management efficiency and the company's ability to meet short-term obligations. The results of the study indicate a downward trend in several performance indicators, particularly profitability and liquidity, reflecting operational pressures in 2023 compared to the previous period. These findings provide a comprehensive overview of the company's financial condition and indicate the need for adjustments to its financial management strategy to improve stability and competitiveness in the future.
SISTEM AKUNTANSI PENGELUARAN KAS PADA PT FEDERAL IZUMI MANUFACTURING Hamizar; Samsul Bahri; Kuswandi
DIVERSITY: Journal of Multi Science Linearity Vol. 2 No. 1 (2024): DIVERSITY: Journal of Multi Science Linearity , Agustus 2024
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/diversity.v2i1.796

Abstract

In every transaction activity in the company always affects the cash balance. Because the nature of cash is very easy to embezzle and misappropriate. So it is important to have an adequate accounting system so that the realization and use of cash can really be used to cover the company's costs. The accounting system is a cash disbursement accounting system. The purpose of this study is to determine the cash disbursement accounting system in terms of the parts involved, the documents required, the accounting records used, the procedures required, and the internal control system implemented by the company. The research methodology used is a field study by means of observation, interviews and literature studies. The steps used are to discuss the implementation of the Cash Disbursement System and Procedures at PT Federal Izumi Manufacturing. The results of the study show that the cash disbursement accounting system at PT Federal Izumi Manufacturing is fairly good, from the appropriate parts and functions, procedures, records and internal control elements to the complete and fairly good, only for the cash disbursement evidence document, namely the payment slip, only one document is made so that if the document is lost, the company does not have a backup for the document
SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS ATAS PENCATATAN NIKAH PADA KANTOR URUSAN AGAMA KECAMATAN SAJIRA Ghufroon, Naufal; Yasin, Muhammad; Purnomo, D; Hamizar, Hamizar
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.1643

Abstract

This research aims to identify and analyze the cash receipts accounting system for marriage registration implemented at the Office of Religious Affairs (KUA) of Sajira District. As the forefront unit of the Ministry of Religious Affairs in public religious services, KUA handles significant economic transactions involving cash, both receipts and disbursements. The importance of this study stems from the need for consistent accounting systems and procedures to reduce the potential for misuse and prevent cash fraud, which often occurs in various institutions. Therefore, cash receipts are the main focus given the vital importance of accountable budget management. This research utilizes primary and secondary data sources, collected through documentation and interviews with relevant parties. A qualitative descriptive approach is employed as the analytical method, using an inductive reasoning to draw conclusions from field findings. The results indicate that the cash receipts system for marriage registration at KUA Sajira District generally conforms to the concepts and procedures of relevant cash receipts system theories, although potential improvements for strengthening internal control and transparency remain open.
Co-Authors Achmad Noerkhaerin Putra Ariska Mediati Bambang Hermanto Bambang Hermanto Dewi Susanti Ghufroon, Naufal Hariyanto Isnaini Hijriyah Kurniasari Kuswandi Lutviani, Metya Muhammad Yasin Oktaviani, Featy Purnomo, D Purwitasari, Maria Evy Puspita Romadhona Samsul Bahri Sri Setiawati Subagiyo Subagiyo Syamsurizal - - Taty Noorhayati Titik Purwaningtyas