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Analisis Sistem Pengendalian Intern Atas Penerimaan Retribusi Parkir Tepi Jalan Umum Pada Dinas Perhubungan Kota Palembang Sri Sutandi; Masnoni; Nelly; Irsan; Lia Sari
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 1 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 1 (Desember 2020)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

The results showed that the implementation of the internal control system on the performance of the Palembang City Transportation Service was categorized as quite effective, because it was in accordance with Government Regulation Number 60 of 2008 concerning the Government's Internal Control System (SPIP). The implementation of the Internal Control System on the procedure for receiving parking fees at the Palembang City Transportation Service has not been effective because there are no procedures and direct supervision of parking attendants and parking collectors so that they are prone to deviations which indicate that retribution receipts do not reach the target. The implementation of the Internal Control System for the previous year's realization was categorized as quite effective because it was above half of the target. Meanwhile, the realization of the last year experienced a drastic decline below half the target, so it was categorized as ineffective. This means that the receipt of parking fees on the edge of public roads is categorized as ineffective because it is far from the predetermined target.
Analisis Kinerja Keuangan Pada PT Sinar Mas Agro Resources And Technology Tbk Dimas Try Handoko; Masnoni; Irsan; Hilwa Anggraini; Zein Ghozali
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 6 No. 1 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 6 No 1 (Desember 2022)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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 The purpose of this study was to determine the financial performance of PT Sinar Mas Agro Resources and Technology Tbk using Liquidity Ratio Analysis and Solvability Ratios. The data used in this study is secondary data, namely data obtained from idx.co.id and the official website of PT Sinar Mas Agro Resources and Technology Tbk. The data is in the form of documents consisting of statements of financial position from 2017 to 2019 and company history. The analytical method used is data analysis using financial ratios, namely theanalysis of liquidity ratios and solvency ratios. The results of this study indicate that the liquidity ratio seen from the current ratio, quickratio and cash ratio, as well as the solvency ratio seen from the debt to total assets ratio and debt to equity ratio are in the bad category.
Analisis Sistem Informasi Akuntansi Pengeluaran Kas Uang Ganti Kerugian Pengadaan Tanah Jalan Tol Simpang Indralaya Muara Enim Di Kementrian PUPR Hilwa Anggraini; Masnoni; Zein Ghozali; Irsan; Sri Sutandi
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 6 No. 1 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 6 No 1 (Desember 2022)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This study aims to determine the accounting information system for cash disbursements for compensation for land acquisition for the Simpang Indralaya- Muara Enim toll road. The type of research is case study with data collection methods carried out by literature studies and field studies and data collection techniques through observation, interviews, and documentation. The data used is descriptive qualitative data. The source of the data obtained is primary data from the office of the Land Procurement Commitment Officer for the Simpang Indralaya-Muara Enim Toll Road and secondary data obtained from journals, theses, andapplicable regulations. The problem is that the accounting information system for cash disbursements for compensation for land acquisition on the Indralaya-Muara Enim Intersection is still weak. This is due to the lessthan optimal function of the examiner of the Commitment Making Officer so that there are documents for the provision of compensation money which are declared incomplete according to the Supreme Audit Agency. Based on the results of the qualitative descriptive analysis, the Land Procurement Implementing Agency and the Land Procurement Commitment Officer for the Indralaya-Muara Enim Intersection should form an internal verifier team. It is hoped that by forming an internal verifier team, it can minimize document incompleteness so that document completeness can be optimized.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Masyarakat Pencari Keadilan Pada Pelayanan Terpadu Satu Pintu Indah Mawarni; Irsan; Roy Saleh; Nanda Revita; Marita Pratisila
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 6 No. 1 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 6 No 1 (Desember 2022)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This study aims to determine the Effect of Service Quality on Community Satisfaction at the Kayuagung District Court. The sample in this study was the people who were present at the Kayuagung District Court as many as 103 respondents. This study took samples using the Proportionate Stratified Random Sampling technique. The analysis method used is a quantitative descriptive analysis method using statistical formulas adapted to the research to assess the results of filling out questionnaires and tested through statistical testing. The test results of the instruments in variable X (Quality of Service) and variable Y (Community Satisfaction) using the validity test are valid with a calculated value of 0.492 and the results of the reability test are with a value of rCalculate = 1.0823 >0.60. These results mean that the research instruments used are declared realiable. Meanwhile, the results of the linear regression test on the hypothesis, showed that the variable X had a positive effect on the variable Y by 0.961%, the test value of the coefficient of determination was 24.2% and the result of the T Test obtained also a significant effect with the value of tcount = 5.680 greater than the value of t table, which means that Ho rejected and Ha accepted or in other words there is a positive and significant relationship between the Quality of Service to Community Satisfaction in the Kayuagung District Court. However, based on the results of the questionnaire that was distributed, there were several statements that received disagreements / strongly disagreed regarding empathy from service personnel, facilities and infrastructure and others. The advice from the author after conducting research at the Kayuagung District Court is to make improvements regarding facilities and infrastructure as well as improve the quality of officer services by providing training related to service and ethics.
Analisis Kontribusi Margin CV. Cahaya Motor Kayuagung Tahun 2015-2017 Irsan; Zein Ghozali; Masnoni; Roy Saleh; Sri Sutandi
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 2 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 2 (Juni 2019)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

Penelitian ini bertujuan untuk menganalisis dan menjelaskan mengenai perhitungan kontribusi margin pada perusahaan dagang dan jasa di CV. Cahaya Motor Kayuagung. Jenis penelitian yang dilakukan adalah penelitian deskriptif dengan pendekatan kualitatif yang dilakukan di CV. Cahaya Motor Kayuagung. Sumber data yang digunakan dalam penelitian ini adalah berupa data sekunder dengan teknik pengumpulan data wawancara dan dokumentasi, Hasil analisis menunjukkan bahwa Kontribusi Margin yang diperoleh oleh CV. Cahaya Motor Kayuagung yaitu, Tahun 2015 total Kontribusi Margin sebesar Rp.4.566.826.373,- dengan Rasio Kontribusi Margin sebesar 27,46 %, dan Break Event Point sebesar Rp.1.601.960.499. Tahun 2016 total Kontribusi Margin sebesar Rp.4.799.585.640,- dengan Rasio Kontribusi Margin sebesar 24,60 %, dan Break Event Point sebesar Rp.1.528.907.610,-. Tahun 2017 total Kontribusi Margin sebesar Rp.7.041.531.799,- dengan Rasio Kontribusi Margin sebesar 31,15%, dan Break Event Point sebesar Rp.1.592.174.806,-.
Analisis Rasio Keuangan Pada Koperasi Karyawan PDAM Tirta Musi Palembang Irsan; Roy Saleh; Hilwa Anggraini; Masnoni; Nelly
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 3 No. 1 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 1 (Desember 2019)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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The purpose of this study was to determine the financial performance of the Tirta Musi PDAM Employee Cooperative as measured by liquidity ratios, solvency ratios, and profitability ratios during the 2016 to 2018 period at the Tirta Musi PDAM Employee Cooperative in Palembang. This type of qualitative descriptive research with a quantitative approach, using secondary data in the form of financial reports. The results of the study in terms of the liquidity ratio using the current ratio show that the current ratio is in a very unhealthy category, this happens because the current ratio increases every year due to the amount of receivables owned by the cooperative. Judging from the solvency ratio using two methods, namely the debt to total assets ratio and the debt to equity ratio, the cooperative employees of PDAM Tirta Musi are in good health, this happens because the debt to total assets ratio and debt to equity ratio decrease every year. The smaller the percentage value, the better the soundness of the solvency. Judging from the profitability / profitability ratio using three methods, namely net profit margin, return on assets, and return on equity, the profitability / profitability ratio fluctuates because the profitability ratio has increased or decreased, net profit margin and return on assets are in the unhealthy category, while returns on equity in the unhealthy category. 
Analisis Break Even Point Sebagai Alat Perencanaan Laba Jangka Pendek Pada CV. Abadi Bata Pangkalan Balai Sri Sutandi; Lia Sari; Masnoni; Hilwa Anggraini; Irsan
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 3 No. 1 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 1 (Desember 2019)
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Abstract

CV. Abadi Bata Pangkalan Balai is a company engaged in the production and marketing of bricks. To get the data the author uses interviews, observation and library research. Based on the data and information obtained, it is known that the company has not classified the costs experienced by the company into fixed costs and variable costs, so the company has not been able to calculate the break even point and margin of safety which the company can use as a company profit planning tool. Based on the literature review, the authors analyze cost classification, break even point calculation, profit planning and margin of safety. From the analysis carried out, the authors can conclude that in profit planning using break even point calculations, data on fixed costs and variable costs is needed. Furthermore, break even point analysis can be used to predict costs that will occur to expect the achievement of certain profits. The author also suggests that the company's management consider using break even point analysis as a profit planning tool and the company should make a margin of safety calculation so that the company can know how much sales volume is safe for the company so that it does not suffer losses.
Pengaruh Penerapan Sistem Informasi Manajemen Daerah (SIMDA) Keuangan Terhadap Pengelolaan Keuangan Daerah Pemerintah Kabupaten Ogan Ilir Masnoni; Lia Sari; Irsan; Roy Saleh; Hilwa Anggraini
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 1 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 1 (Desember 2020)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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The formulation of the problem in this study is how the implementation of the Financial Regional Managemen Information System (SIMDA) affects the regional financial managemen of the Government of Oga Ilir Regency. The purpose of this study was to determine the effect of impemeting a financial regional managemen informatioan system (SIMDA) on tge regional financial management of the OgAN iLir Government. The type of resersch esed in this study is desctiptive quantitative namely the analysis carried out in data in the form of numbers to apply an explanation of these number. The sample in this study was a saturated sample of 76 people consisting of the head of the OPD and the treasure within the Ogan Ilir Regency Government. The data collection technique used in this study was by way of direct interviews and quetionnasires. Based on the result of the study, there is a significant effect of the implementation of The Regional Managemet Information System (SIMDA) on financial management of the regional financial management of the Ogan Ilir Regional Government, Where it is know that e result of the hypothetical test now that the calculated t value for tge regional management information system variable (x) is 5.310 whilw the t table with significant level (α) of 0.05 (5%) and df=n-k-1 (76-1-1) 74 is 1.665. So, it can be concluded that H0 is reject and Ha is accepted and reject by H0 and the significant value x 0.002 is smeller than 0.005. So, it was concluded the regional managemen information system significantly affects financial quality.
Analisis Sistem Web Commerce (WCM) Dalam Meningkatkan Profitabilitas Pada PT. Hamparan Anugerah Palembang Nelly; Roy Saleh; Sri Sutandi; Lia Sari; Irsan
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 1 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 1 (Desember 2021)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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This study aims to determine the application of the Web Commerce (WCM) system in increasing profitability at PT. Hamparan Anugerah Palembang. The data used in this study are secondary data, The results showed that the profitability ratio of net profit margin (Net Profit Margin) in 2017 increased several times compared to the profitability period in several months in 2016,decreasing only 5 times, namely in April, June, July, September, and October. Meanwhile, the increase in Net Profit Margin profitability ratio occurred 7 times, namely in January, February, March, May, August, November, and December. Thus the use of the Web Commerce (WCM) system is quite efficient in increasing profitability at PT. Hamparan Anugerah Palembang.
Pengaruh Umur Perusahaan, Ukuran Perusahaan, Dan Kualitas Manajemen, Terhadap Resiko Investasi Di Perusahaan Perbankan Yang Listing Di Bei Tahun 2021-2023 Roy Saleh; Arubina Bangsawan; Irsan; Kemas Welly Angga Permana
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 7 No. 2 (2024): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 7 No 2 (Juni 2024)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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This research aims to examine the influence of company age, company size and management quality on the investment risk of banking companies listed on the Indonesia Stock Exchange (BEI) during the 2021-2023 period. The analysis method used is multiple linear regression with the help of SPSS software. This research uses quantitative methods. This research uses secondary data. The number of samples used was 60. The data analysis techniques used in this research include: Descriptive statistical analysis, then carrying out classical assumption tests in the form of normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests. The results obtained from this research are: (1) Company age (X1) has a positive effect on investment risk (Y); (2) Company Size (X2) has a positive effect on Investment Risk (Y); (3) Management Quality (X3) has a positive effect on Investment Risk (Y); (4) Company Age (X1), Company Size (X2), and Management Quality (X3) have a positive effect on Company Value (Y)
Co-Authors A. Tuhumurry, Harry Abdul Rauf, Rusmin Achmad Muacksin Ahmad Rifai Rahawarin Akhmad Idris, Akhmad Alaiddin Koto, Alaiddin Andi Annisa Nurlia Mamonto Anggraini, Hilwa Annisa Nurlia Mamonto, Andi Arubina Bangsawan Aryo Asti Arisandi Deka Tamara Ramadona Didik Suryamiharja S. Mabui Dimas Try Handoko Fathan Jihadul Islam Feni Fadilah Firdaus Fika Ananda Heidiani Ikasari, Ines Hikmah Widiatun Nisa Hilmy Afif, Muhamad Indah Mawarni Isma Nurillah Ita Purmnama Sari Iwan Sunarya Iqnasus Panjaitan Kasmawati Kemas Welly Angga Permana Khairunnas Jamal Khoiriyah, Fatimah Kisno Lia Sari Liani Sari M Zainul Arifin M. Sehol M. Usulu, Elvira Mahdi Hendrich Mamonto , Andi Annisa N. Marita Pratisila Masnoni Masri Kudrat Umar Meria Utama Muhammad Syahri Ramadhan Muslim Nugraha Musni Nanda Revita Nathanael Sitanggang Nelly Nurcahya, Dhimas Nurliyantika, Rizka Rais Aminurdin, Latifaza Ramadhan, Muhammad Syahri Ricky Saputra Riyadh Muzakki, Muhammad Rizki Vitalia Rizky Faturohman, Ilham rosikhun_17r Rosita Mangesa Roy Saleh Samuel Mamonto Samuel Mamonto Saputra, Ricky Sari, Liani Sherly Sri Sutandi Suci Inggirina Suratini Suwito Usulu, Elvira M. Utama, Meria WAHYUDI Winning Son Ashari ZAINUL ARIFIN Zein Ghozali