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All Journal Worksheet : Jurnal Akuntansi
Nursidin, Muhammad
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Economics, Econometrics & Finance

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Analisis Pengendalian Piutang Tak Tertagih Terhadap Tunggakan Pembayaran Rekening Air Pelanggan Perusahaan Daerah Air Minum (PDAM) Tirtanadi Cabang Berastagi Nurhayati, Nurhayati; Pohan, Salmia; Nursidin, Muhammad
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.v3i1.4026

Abstract

PDAM Tirtanadi is a company that operates in the service and provision of clean water for the community, especially in the city of Medan and also the Berastagi area. PDAM Tirtanadi's operations are financed through income received by PDAM Tirtanadi from customers who use PDAM Tirtanadi's services. However, the income received by PDAM Tirtanadi is not optimal due to the high level of arrears from PDAM Tirtanadi customers, especially at PDAM Tirtanadi Berastagi Branch, due to the decline in the community's economic income and the level of satisfaction of each customer regarding the company's performance in producing products that does not meet customer expectations, giving rise to delinquent behavior. This research aims to analyze the control of bad debts against customer water account payment arrears at the Tirtanadi Regional Drinking Water Company Berastagi Branch and to find out how effective it is in collecting receivables to convert them into cash. The analytical method used in this research is analysis of accounts receivable turnover, analysis of the average age of receivables.. The data collection technique used is primary data by conducting in-depth interviews with each informant and secondary data using literature, the internet, documentation. The data analysis technique used is descriptive qualitative.Keyword : Control, Bad Debt, Arrears.
PENGARUH PROFITABILITAS, TINGKAT PERTUMBUHAN DAN TINGKAT PAJAK TERHADAP STRUKTUR MODAL PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Khadijah, Siti; Rozi, Facrul; Nursidin, Muhammad
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.v2i2.3462

Abstract

This study aims to analyze the specific effect of Asset Growth Rate, Tax Rate on Capital Structure inReal Estate and Property companies listed on the Indonesia Stock Exchange (IDX). The sample in thisstudy is 40 real estate and property companies that publish fully audited financial reports. The type ofdata used is secondary data obtained from the financial reports of each Real Estate and Propertycompany for 3 years, namely 2017-2019. Data analysis using multiple linear regression analysis. Theresults of this study indicate that the variable profitability (ROE) has a negative and significant effect onthe capital structure of Real Estate and Property. Meanwhile, the asset growth rate and tax rate have apositive and insignificant effect on the capital structure of Real Estate and Property companies
Co-Authors Nurhayati Nurhayati Pohan, Salmia Rozi, Facrul Siti Khadijah