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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis J-ISCAN : Journal of Islamic Accounting Research
Rita Mulyani
Unknown Affiliation
Economics, Econometrics & Finance

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Analisis Akuntansi Persediaan Barang Dagang Pada Toko Indomaret Basuki Rahmat Di Kota Jambi Rita Mulyani; Mellya Embun Baining; Marissa Putriana
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 16 No 2 (2023): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v16i2.1356

Abstract

This study aims to describe the recording and valuation of merchandise inventory at Indomaret Basuki Rahmat Jambi City based on Statement of Financial Accounting Standards (PSAK) Number 14 Concerning Inventory and find out the obstacles encountered in carrying out merchandise calculations at Indomaret Basuki Jambi City. This type of research used in this research is descriptive qualitative research. The data collection techniques used are observation, interviews, documents and informants. The research results showrecording and valuation of merchandise inventory at Indomaret Basuki Rahmat City of Jambi is carried out based on the Statement of Financial Accounting Standards (PSAK) Number 14 Concerning Inventory, namely by recording inventory, measuring inventory, costing inventory, recognizing expenses and disclosing inventory. Indomaret Basuki Jambi City uses the FIFO (First In First Out) inventory valuation method. Obstacles encountered in carrying out the calculation of merchandise at Indomaret Basuki Jambi City are calculation errors, layout of goods, supervision that is not optimal, employee negligence and communication, inventory does not match warehouse capacity, and lack of employee cooperation.
FINANCIAL RESILIENCE AND SUSTAINABILITY IN ACEH AQUACULTURE COOPERATIVES LHOKSEUMAWE: ANALYSIS OF THE ROLE OF LIQUIDITY AND SOLVENCY RATIOS Nurliya; Juliana Putri; Khalish Khairina; Rita Mulyani
J-ISCAN: Journal of Islamic Accounting Research Vol. 8 No. 1 (2026): Vol. 8 No.1 (2026): J-ISCAN: Journal of Islamic Accounting Research
Publisher : Universitas Sultanah Nahrasiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v8i1.7938

Abstract

The financial performance of cooperatives plays an important role in ensuring businesssustainability and member welfare. However, the Aceh Aquaculture Cooperative (AAC)Lhokseumawe during the 2016–2023 period experienced fluctuations in its Remaining OperatingResults (SHU), including a loss in 2017. This condition indicates problems in liquidity and capitalstructure that need to be further analyzed. This study aims to examine the effect of liquidity ratios,proxied by the Current Ratio (CR) and Quick Ratio (QR), as well as solvency ratios, proxied by theDebt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), on the cooperative’s financialperformance. This research employs a quantitative with multiple linear regression analysis. Thedata used are secondary data obtained from the financial statements of AAC Lhokseumawe from2016 to 2023. The results show that partially CR, QR, and DER have a significant effect on SHU,while DAR does not have a significant effect. Simultaneously, all independent variables have asignificant effect on SHU. Thus, proper management of liquidity and capital structure can improvethe financial performance of cooperatives
Co-Authors ISKANDAR Isra Maulina Khalish Khairina Mellya Embun Baining Nurliya Putri Sakinah Muti Putri, Juliana Putriana, Marissa Sufrizal, Sufrizal