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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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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 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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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.
Analisis Rasio Solvabilitas Dan Rasio Profitabilitas Dalam Menilai Kinerja Keuangan Pada Perum BULOG Kanwil Sumsel Dan Babel Periode 2018 – 2020 Sri Sutandi; Sari Mustika Widyastuti; Resty Dasryanti Nadhilah; Lia Sari; Dimas Try Handoko
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 examine the results of the financial performance of Perum BULOG, the Regional Office of South Sumatra and Babylon in 2018- 2020. The data analysis technique used solvency analysis (debt to assets and debt to equity) and profitability ratios (return on assets and net profit margin) based on financial reports at Perum BULOG, South Sumatra and Babel Regional Offices for 2018-2020. This research was conducted at Perum BULOG Regional Office of South Sumatra and Babylon. The data used secondary data in the form of documents consisting of company history, company vision and mission, company values, organizational structure and financial reports at Perum BULOG, South Sumatra and Babel Regional Offices. The results of this study indicated that, the solvency ratio analysis calculated using the debt to asset ratio had a financial performance in poor condition; the company had a total debt that was greater than the total assets. It meant that the company had not been able to cover its debts with its assets. If calculated using the debt to equity ratio, the financial performance was in poor condition, meaning that the company was not able to utilize equity in financing the company's debt. The results of the analysis with the profitability ratios calculated using the return on asset ratio and the net profit margin ratio at Perum BULOG, the South Sumatra and Babel Regional Offices, were in poor condition, because the profits generated by the company each year decrease and the company had not been able to increase profits, this showed financial performance the company was not good.
Pengaruh Iklan Internet Dan Promosi Penjualan Terhadap Keputusan Pembelian Pada Shopee Bagi Konsumen Kayuagung Tutik Pebrianti; Aras Tulip; Arubina Bangsawan; Indah Mawarni; Sri Sutandi
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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Competition requires business people to innovate so that the product do not experience saturation so sales will not decrease. One of effort to overcome competition is to increase promotion. This research aims to examine the influence of internet advertising and sales promotion to purchasing decisions on Shopee for kayuagung. the research was conducted on the Kayuagung. The study population was 64.123 people and 80 people were taken as samples. Data analysis techniques and hypothesis testing used are multiple linear regression, partial test (t test) and simultaneous test (F test). The results of this study indicate that simultaneous testing (F test) of internet advertising and sales promotion has a significant effect on purchasing decisions at Shopee. Then in the partial test (t test) internet advertising have an significant effect on purchasing decisions at Shopee. Partial sales promotion testing (t test) havean significant effect on purchasing decisions at Shopee. Adjudted R Square shows that internet advertising and sales promotion contribute 47% and the remaining 53% is influenced by other variables.
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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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 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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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.
Analisis Rasio Likuiditas dan Rasio Profitabilitas Pada PT. Bank Mandiri (persero) tbk Periode 2016-2019 Nelly; Zein Ghozali; Masnoni; Sri Sutandi; Roy Saleh
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 3 No. 2 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 2 (Juni 2020)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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The purpose of research for writing this thesis is to find out the analysis of financial statements at PT. Bank Mandiri (Persero) Tbk in 2016-2019. Based on the description above, the author compiled this thesis with the title "Analysis of Liquidity Ratios, namely by using changes in the ratio of the Quick Ratio, and the Loan to Asset Ratio, while the Profitability Ratio Return on Assets, and Return on Equity in 2016-2019. This research is the entire financial report. The data used is taken from ICMD publications and the official website of the Indonesia Stock Exchange (IDX) www.idx.co.id. The data analysis method used is financial ratio analysis and descriptive analysis. The samples taken from this study are financial reports from 2016-2019. The sampling technique is aimed at taking subjects not based on strata, random or regions but based on a specific purpose. Based on the results of the study, it was concluded that in general the results of the analysis and previous discussion can be concluded that the development of the liquidity ratio and profitability ratio of PT. Bank Mandiri (Persero) Tbk in 2016-2017 with indicators Quick Ratio, Loan to Asset Ratio, Return on Assets, and Return on Equity shows a tendency to fluctuate and decline in financial conditions.
Pengaruh Non Performing Loan (NPL) Dan Return On Asset (ROA) Terhadap Return Saham Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019 Zein Ghozali; Sri Sutandi; Masnoni; Nelly; Sisilia Intan Barokah
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 2 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 2 (Juni 2021)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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This study aims to examine the effect of non-performing loans (NPL) and return on assets (ROA) on stock returns in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. By using 2 indicators, namely Non Performing Loans (NPL) and Return On Assets (ROA) as independent variables, and Stock Returns as the dependent variable. This study uses corporate financial statement data taken from www.idx.co.id.The population of this study were banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period with a sample of 12 companies so that the total n (data) studied for 3 years was 36. The sample was drawn using purposive sampling using multiple linear regression analysis of the SPSS for Windows Version 22 program. The results of this study obtained an R Square (R2) value of 0.185 (18.5%) which means stock returns can be explained by NPL and ROA, the remaining 81.5% influenced by other factors not included in this study. Fcount value 4.975 > Ftable value of 4.13 with a significant level of 0.013 <0.05, which means that the NPL and ROA variables have a significant effect on stock returns. Results the t test for the NPL variable is 0.616 with a significance level of 0.542 > 0.05 which means that NPL has no effect on stock returns and the ROA variable test results are 3.144 with a significant level of 0.004 <0.05 which means ROA has an effect on stock returns.
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.