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<![CDATA[Analisis Penerapan Sistem Informasi Akuntansi Persediaan Pada PT PLN (Persero) UP3 Ogan Ilir ]]>
<![CDATA[Masnoni]]>;
<![CDATA[Zein Ghozali]]>;
<![CDATA[Hilwa Anggraini]]>;
<![CDATA[Nelly]]>
<![CDATA[ JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 2 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 2 (Juni 2021) ]]>
Publisher : <![CDATA[JURNAL EKOBIS Kajian Ekonomi dan Bisnis ]]>
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<![CDATA[This study aims to analyze the application of inventory accounting information systems used at PT. PLN (Persero) UP3 Ogan Ilir. This type of research is a case study with a descriptive analysis approach. Data collection techniques used consisted of interviews and documentation. The data analysis technique used is a comparative analysis technique. Data from interviews and documentation are compared with indicators to find out whether these indicators have been met or not. The results of this study indicate that in general the application of inventory accounting information systems at PT. PLN (Persero) UP3 Ogan Ilir has been very good.]]>
<![CDATA[Analisis Kinerja Keuangan PT Indofarma (Persero) Tbk Tahun 2010-2019 ]]>
<![CDATA[Lia Sari]]>;
<![CDATA[Masnoni]]>;
<![CDATA[Roy Saleh]]>;
<![CDATA[Irsan]]>;
<![CDATA[Ita Purmnama Sari]]>
<![CDATA[ JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 2 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 2 (Juni 2021) ]]>
Publisher : <![CDATA[JURNAL EKOBIS Kajian Ekonomi dan Bisnis ]]>
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<![CDATA[The purpose of this study was to determine the financial performance of PT Indofarma (Persero) Tbk. 2010-2019 years. Analysis of the data used in this study is the analysis of financial ratios used to measure the company's financial performance, namely, liquidity ratios (current assets and cash ratios), solvency ratios (debt to equity ratios), profitability ratios (return on assets), and activity ratios. (working capital turnover). The sample taken from this research is the 2010-2019 financial statements. The data used is taken from the official website of the Indonesia Stock Exchange. The results of the study found that the financial performance of PT Indofarma (Persero) Tbk's current ratio and cash ratio showed that the company's financial performance in 2010-2019 was not good because the company had debt that was not covered by assets. Debt to equity ratio shows the company's financial performance is not good because the company is financed by debt. Return on assets shows the company's financial performance is not good because it has not been able to generate overall profits. Working capital turnover and total assets turnover shows that the company's financial performance is not good because the turnover of all assets is less effective.]]>
<![CDATA[Analisis Sistem Pengendalian Intern Persediaan Barang Dagangan Pada Minimarket Alfamart Poligon Di Palembang ]]>
<![CDATA[Hilwa Anggraini]]>;
<![CDATA[Zein Ghozali]]>;
<![CDATA[Masnoni]]>;
<![CDATA[Nelly]]>;
<![CDATA[Sri Sutandi]]>
<![CDATA[ JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 2 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 2 (Juni 2021) ]]>
Publisher : <![CDATA[JURNAL EKOBIS Kajian Ekonomi dan Bisnis ]]>
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<![CDATA[The purpose of the study was to determine the implementation of an internal control system for merchandise inventory at the Alfamart Poligon Minimarket in Palembang. The data analysis method used is qualitative analysis, namely explaining the theories in reference books related to research. The data used in this study is primary data. The benefit for the Alfamart Poligon Minimarket in Palembang is as input for the management that is useful for improving company policies on controlling merchandise inventory. The results of this study indicate that the application of an internal control system for merchandise inventory at the Alfamart Poligon Minimarket in Palembang is not good enough because there is still no warehouse function so that there is a dual task between the store head function and the warehouse function as well as the sales clerk function. The stock of name, which is carried out twice a year, can cause a loss of merchandise inventory in the Minimarket so that the company's assets are reduced which is the main asset of the Alfamart Poligon Minimarket in Palembang.]]>
<![CDATA[Analisis Laporan Keuangan Masjid Da’wah Palembang Berdasarkan PSAK No. 45 Tentang Pelaporan Keuangan Organisasi Nirlaba ]]>
<![CDATA[Sri Sutandi]]>;
<![CDATA[Hilwa Anggraini]]>;
<![CDATA[Masnoni]]>;
<![CDATA[Zein Ghozali]]>;
<![CDATA[Lia Sari]]>
<![CDATA[ JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 1 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 1 (Desember 2021) ]]>
Publisher : <![CDATA[JURNAL EKOBIS Kajian Ekonomi dan Bisnis ]]>
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<![CDATA[The purpose of this study is to present the financial statements of the Palembang Da'wah Mosque Foundation based on the Statement of Financial Accounting Standards (PSAK) No. 45 revisions in 2011. The Palembang Da'wah Mosque Foundation in preparing financial reports has not used the guidelines that apply to public sector organizations. One of the ways so that the financial statements of the Palembang Da'wah Mosque Foundation can be easily understood, relevant, and have high comparability, then the Palembang Da'wah Foundation must prepare financial reports based on PSAK No. 45 revised in 2011. The data used aresecondary data. in the form of organizational structure, proof of transactions, and financial reports owned by the mosque. by conducting interviews and documentation. The data analysis technique used descriptive analysis based on the steps of preparing financial statements. The results showed that the characteristics of the information obtained were recording income, expenses, and ending cash balances. Revenues and expenses are only recorded or attached in a standard format and assets are recorded as office inventory. Overall, the implementation of the Financial Statements of Non-Profit Organizations at the Palembang Da'wah Mosque Foundation is not in accordance with the accounting standard regulations of PSAK No. 45 in 2011.]]>
<![CDATA[Analisis Return On Investment (ROI) Dan Residual Income (RI) Guna Menilai Kinerja Keuangan PT Indocement Tunggal Prakarsa Tbk Periode 2010-2019 ]]>
<![CDATA[Irsan]]>;
<![CDATA[Masnoni]]>;
<![CDATA[Hilwa Anggraini]]>;
<![CDATA[Roy Saleh]]>;
<![CDATA[Deka Tamara Ramadona]]>
<![CDATA[ JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 1 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 1 (Desember 2021) ]]>
Publisher : <![CDATA[JURNAL EKOBIS Kajian Ekonomi dan Bisnis ]]>
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<![CDATA[This research is a quantitative descriptive study, namely research that aims to explain existing phenomena by using numbers to reserve individual or group characteristics. The result of this research is that the Return On Investment (ROI) and Residual Income (RI) of PT Indocement Tunggal Prakarsa Tbk, experienced a fairly good condition in the growth of its Return On Investment (ROI) and Residual Income (RI). The Return On Investment (ROI) value generated by the company is positive during the 2010-2019 period and the percentage experiences fluctuating conditions. Suggestions submitted by researchers to Through the results of calculations made regarding the company's financial performance, the company is expected to be more effective and efficient in using company assets, besides that the company is also expected to be able to stabilize the efficient cost of capital. So that the company can be optimal in achieving maximum profit. In carrying out financial performance, companies are expected to include elements of the cost of capital by using the Residual Income (RI) method.]]>
<![CDATA[Analisis Perbandingan Kinerja Keuangan Pada Bank Syariah Bukopin Dan Bank Victoria Syariah Periode 2015-2019 ]]>
<![CDATA[Mahdi Hendrich]]>;
<![CDATA[Irsan]]>;
<![CDATA[Masnoni]]>;
<![CDATA[Dimas Try Handoko]]>;
<![CDATA[Feni Fadilah]]>
<![CDATA[ JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 2 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 2 (Juni 2022) ]]>
Publisher : <![CDATA[JURNAL EKOBIS Kajian Ekonomi dan Bisnis ]]>
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<![CDATA[Financial performance is a formal effort to evaluate the efficiency and effectiveness of the company in generating a certain profit and cash position. By measuring financial performance, it can be seen the prospects for the growth and development of the company's finances. The company is said to be successful if the company has achieved a certain predetermined performance. The purpose of this study was to analyze and compare the financial performance of Bukopin Syariah Bank and Victoria Syariah Bank based on the ratio of liquidity, solvency, profitability, and activity in 2015 to 2019. The type of research used in this research is descriptive quantitative approach. Data collection techniques are by using documentation techniques. The results of this study indicate that the financial performance based on liquidity ratios, solvency ratios, and activity ratios in 2015-2019 Bank Victoria Syariah Bukopin is better than the financial performance of Bank Syariah Bukopin. Although based on the profitability ratios of Bank Syariah Bukopin and Bank Victoria Syariah, they are still categorized as unhealthy. However, based on the 2015-2019 profitability ratios, Bank Syariah Bukopin has better financial performance compared to the profitability ratios of Bank Victoria Syariah.]]>
<![CDATA[Analisis Sistem Pengendalian Intern Atas Penerimaan Retribusi Parkir Tepi Jalan Umum Pada Dinas Perhubungan Kota Palembang ]]>
<![CDATA[Sri Sutandi]]>;
<![CDATA[Masnoni]]>;
<![CDATA[Nelly]]>;
<![CDATA[Irsan]]>;
<![CDATA[Lia Sari]]>
<![CDATA[ JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 1 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 1 (Desember 2020) ]]>
Publisher : <![CDATA[JURNAL EKOBIS Kajian Ekonomi dan Bisnis ]]>
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<![CDATA[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.]]>
<![CDATA[Pengawasan Terhadap Realisasi Anggaran Dengan Konsep Good Governance Dalam Mencegah Praktik Korupsi Di Dinas Pekerjaan Umum Dan Penataan Ruang Kota Palembang ]]>
<![CDATA[Imam Suroso]]>;
<![CDATA[Masnoni]]>;
<![CDATA[Hilwa Anggraini]]>;
<![CDATA[Nelly]]>;
<![CDATA[Roy Saleh]]>
<![CDATA[ JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 1 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 1 (Desember 2020) ]]>
Publisher : <![CDATA[JURNAL EKOBIS Kajian Ekonomi dan Bisnis ]]>
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<![CDATA[The results of this study indicate that the budget flow and process in budget planning starts from conducting an investigation field survey, after conducting a survey. After that DPA was published, we switched to the physical implementation of the work, including planning, design and so on. The concept of good governance in supervising the realization of the government's budget is responsible for optimizing the relationship between inputs and outputs. For example,in the Public Works and Spatial Planning Office of Palembang City. The input in the form of a budget can still be seen in its performance. Control is focused on how to make use of minimal inputs, with terms and quality standards set at the desired time and quantity.]]>
<![CDATA[Analisis Kinerja Keuangan Pada PT Sinar Mas Agro Resources And Technology Tbk ]]>
<![CDATA[Dimas Try Handoko]]>;
<![CDATA[Masnoni]]>;
<![CDATA[Irsan]]>;
<![CDATA[Hilwa Anggraini]]>;
<![CDATA[Zein Ghozali]]>
<![CDATA[ JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 6 No. 1 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 6 No 1 (Desember 2022) ]]>
Publisher : <![CDATA[JURNAL EKOBIS Kajian Ekonomi dan Bisnis ]]>
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<![CDATA[ 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.]]>
<![CDATA[Analisis Sistem Informasi Akuntansi Pengeluaran Kas Uang Ganti Kerugian Pengadaan Tanah Jalan Tol Simpang Indralaya Muara Enim Di Kementrian PUPR ]]>
<![CDATA[Hilwa Anggraini]]>;
<![CDATA[Masnoni]]>;
<![CDATA[Zein Ghozali]]>;
<![CDATA[Irsan]]>;
<![CDATA[Sri Sutandi]]>
<![CDATA[ JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 6 No. 1 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 6 No 1 (Desember 2022) ]]>
Publisher : <![CDATA[JURNAL EKOBIS Kajian Ekonomi dan Bisnis ]]>
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<![CDATA[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.]]>
