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Journal : Akuntansi'45

Analisis Laporan Arus Kas Pada PT Pos Persero Cabang Bima Megasuciati Wardani
AKUNTANSI 45 Vol. 3 No. 1 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i1.1713

Abstract

The purpose of this research is to determine the Cash Flow at PT POS Persero Bima Branch. The type of research used in the research is descriptive research. Data collection techniques in this research are observation, documentation, interviews and literature study. Meanwhile, the data analysis technique in this research is through financial analysis. Analyzing cash flow reports at PT. POS Persero Bima Branch, namely the Operating Cash Flow Ratio, calculates the ability of operating cash flow to pay obligations smoothly. This ratio is obtained by dividing operating cash flow by current liabilities. The Cash Flow Report at PT POS Persero Bima Branch is below the AKO Ratio standard of 1, which reflects that PT POS Persero's cash position is still not safe to meet its current obligations. Where by using the one sample t test, the calculated t value is smaller than the t table value, so that what is accepted is an alternative hypothesis, namely the assumption that the Operating Cash Flow Ratio (AKO) of PT POS Persero Bima Branch is below the standard AKO Ratio. The results of the one sample t test obtained a t value of -75.084 and a t table of 1.533. By comparing the tcount and ttable values, it turns out that the tcount value is greater than ttable (-75.084<1.533). So the alternative hypothesis (Ha) which reads "It is suspected that the Operating Cash Flow Ratio (AKO) at PT POS Persero Bima Branch is equal to or more than 1". cannot be accepted/rejected
Analisis Tingkat Pendapatan Usaha Bakwan Mitra Abadi Di Lingkungan Nusantara Kota Bima Megasuciati Wardani
AKUNTANSI 45 Vol. 4 No. 1 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i1.1719

Abstract

This research aims to analyze the Income Level of Bakwan Mitra Abadi Business in the Nusantara Neighborhood of Monggonao Village, Bima City. The research conducted in this study is descriptive research. The population in this study consists of the income data of Bakwan Mitra Abadi Business in the Nusantara Neighborhood of Monggonao Village, Bima City, for one period (12 months), which is the year 2021. The sample in this study is a saturation sample, meaning that all members of the population whose income data of Bakwan Mitra Abadi Business in the Nusantara Neighborhood of Monggonao Village, Bima City, for one period (12 months) in the year 2021 are taken as the sample. Based on data analysis using a one-sample t-test, the calculated t-value is 2.068. To test whether the hypothesis stating that the income level of Bakwan Mitra Abadi Business in the Nusantara Neighborhood of Monggonao Village is greater than or equal to Rp. 72,500,000 per month can be accepted, a one-tailed test (left-tailed test) is used. At a significance level of 5% (0.05) with degrees of freedom (df = n-1 = 12-1 = 11), the critical t-value (t-table) is 1.796. By comparing the calculated t-value (2.068) with the critical t-value (1.796), it is evident that the calculated t-value is greater than the critical t-value (2.068 ≥ 1.796).