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ANALISIS RATIO LAPORAN KEUANGAN PERUSAHAAN DAGANG MENGGUNAKAN ZAHIR ACCOUNTING VERSI 5.1 Ela Revita, Maria Lapriska Dian; Rahmayani, Fanny; Ariyati, Indah
Fundamental Management Journal Vol. 4 No. 1p (2019): ISSN: 2540-9816 (print) Volume:4 No.1 April 2019
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v4i1p.1265

The role of information technology is very important because the existence of information technology can facilitate operations in their business fields. One of the information that is needed by the company is financial report to find out how the company is developing. The financial statements are information used by management for the decision making of the Bekasi Amanah Telaga Harapan Cooperative having its address at Danau Duta Utara Blok D1, Harapan Baru Sub-District, North Bekasi District. Currently the Amanah Telaga Harapan Bekasi Cooperative in making financial reports for the period every month is still manua.. The computerized system is able to produce more precise and accurate information to help smooth daily work. By using the zahir accountuing application version 5.1, companies can easily and quickly obtain Financial Statements and Financial Statement Analysis that are beneficial to the company and its business management and face competition. By analyzing the financial statements the company can identify some of the company's financial strengths and weaknesses. Financial Statement Analysis is also useful as a tool for predicting / estimating assets, debt, capital, cash flow, profit sharing in the future, and predicting the bankruptcy of a company in the future. The use of this application program can be beneficial for the company, so the company can evaluate the financial position and financial performance of the company so that it can improve services to members of the cooperative, related parties, determine corrective measures so you can win the competition and make the best profit. Keywords: Financial Statement Analysis, Trading Companies, Zahir Accounting

Penerapan Penerapan Zahir Accounting versi 5.1 Pada Laporan Keuangan Perusahaan Dagang EJ. Endik Jaya Bogor: Laporan Keuangan Perusahaan Dagang Siregar, Juarni; Revita, Maria Lapriska Dian Ela; Hibono, Leonita
PROFITABILITAS Vol 1 No 1 (2021): Teknologi Sistem Informasi Akuntansi
Publisher : Sistem Informasi Akuntansi Kampu Kabupaten Karawang

The era of the Industrial revolution 4.0, all using internet connecting, especially in the field of hardware technology in the form of computers and software technology in the form of applications. The existence of computers and applications can make data processing faster and more accurate and saves storage space in archiving. One of them is in processing financial data in various companies. At present there are still many companies that manage their financial data manually, including EJ. Endik Jaya. Weaknesses in the processing of financial data manually will be vulnerable to errors in the financial recording process, resulting in inaccurate reports. Therefore, by direct observation on company locations and interviews with EJ owners. Endik Jaya the author collects the evidence of the transaction and observes the processing of the company's financial data, to then apply it to Zahir Accounting Version 5.1. In addition, the author also uses the literature study method by reading books containing Zahir Accounting Version 5.1. It is expected that with the application of this application the process of financial records on EJ. Endik Jaya is becoming more effective and efficient, and produces financial reports that are fast, precise and accurate.

SOSIALISASI DAN PELATIHAN PELAPORAN SURAT PEMBERITAHUAN TAHUNAN (SPT) PAJAK PENGHASILAN PASAL 21 UNTUK APARATUR DESA Mustomi, Dede; Suhendra, Asep Dony; Ulum, Khoirul; Revita, Maria Lapriska Dian Ela
Masyarakat: Jurnal Pengabdian Vol. 1 No. 1 (2024)
Publisher : Yayasan Pendidikan Dan Pengembangan Harapan Ananda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58740/mjp.v1i1.126

Pajak merupakan salah satu pundamental dalam ekonomi suatu negara. Pajak digunakan untuk membiayai berbagai kegiatan yang menyangkut penyelengranaan negara, mulai dari pembangunan dan biaya biaya untuk keperluan aparatur negaranya. Kami dari Prodi Administrasi Bisnis, Fakultas Ekonomi dan Bisnis, Universitas Bina Sarana Informatika mengadakan pengabadian masyarakat dengan tema utamanya adalah Sosialisasi Pelaporan Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan Pasal 21 Untuk Aparatur Desa Cikampek Selatan. Permasalahan utama kenapa kami mengangkat tema ini karena boleh jadi para aparatur desa yang secara usia tidak lagi muda ditambah pemahaman mereka tentang pajak penghasilan masing kurang memadai, oleh karenanya kami terdorong untuk memberikan sosialisasi berupa berbagi informasi mengenai cara pelaporan SPT pajak penghasilan. Pelaksaan pengabdian masyarakat kali ini adalah tatap muka langsung yang bertempat dilokasi Kantor Desa Cikampek Selatan berupa sosialisasi dan pelatihan mengenai apa saja yang perlu dipersiapkan dan di isi dalam laporan pajak ppenghasilan melalui sistem elektronik DJP pajak. Metode pengabdian masyarakat kali dengan cara memberikan simulasi bagaimana melaporkan SPT pajak melalui E-Filling DJP Online. Luaran yang dicapai pada pengabdian masyarakat kali ini berupa Press Release yang akan diterbitkan di media online. Semoga kegiatan ini memberikan dampak positif bagi masyarakat khususnya para aparatur desa yang mungkin jauh dari kota dimana mereka bisa memiliki pemahaman untuk melaporkan dan membayar pajak.

Analisis Laporan Keuangan Perusahaan Sebagai Penilaian Kinerja Perusahaan (Studi Pustaka pada Perusahaan BUMN Sektor Konstruksi yang Terdaftar di Bursa Efek Indonesia 2020-2022) Jumiyati; Revita, Maria Lapriska Dian Ela; Sugiarti; Oktiyani, Rina
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3702

The development of the business world in an increasingly open economic situation needs to be based on performance assessment facilities and systems that can encourage companies towards increasing efficiency and competitiveness which will strengthen capital and have an impact on the company's performance assessment. So that it is able and survives in the increasingly tight business competition today. Companies can analyze financial reports, especially in conducting performance assessments. In the research conducted by the author using descriptive qualitative methods and Literature Studies on the financial reports of 4 state-owned construction sector companies listed on the Stock Exchange: PT Wijaya Karya (Persero) TBK, PT Waskita Karya (Persero) Tbk, PT Adhi Karya Tbk (ADHI), and PT Pembangunan Perumahan (Persero) Tbk. The purpose of this research is to calculate and analyze the Liquidity, Solvency and Profitability of Financial Reports as an assessment of the Company's Performance. The results of the study show that the Liquidity Ratio (current ratio) of PT Waskita Karya (Persero) Tbk has a consistently high current ratio for three consecutive years, with the highest figure in 2020 at 168.89%. This shows the company's ability to meet its short-term obligations better than other companies such as PT Wijaya Karya (Persero) Tbk and PT Adhi Karya (Persero) Tbk which have lower ratios. The solvency ratio of PT Waskita Karya (Persero) Tbk also stands out with a very high debt to equity ratio, reaching 979.55% in 2022. This indicates that the company is highly dependent on debt in its funding structure. High dependence on debt can increase financial risk, Profitability Ratio, PT Wijaya Karya (Persero) TBK and PT Waskita Karya (Persero) Tbk showed an increase in Net Profit Margin, which indicates an improvement in operational efficiency and management. On the other hand, PT Adhi Karya (Persero) Tbk and PT Pembangunan Perumahan (Persero) Tbk experienced a decline in margin, although they maintained a positive margin. Different receivable turnover ratios also provide an overview of the efficiency of receivables management in these companies. PT Wijaya Karya (Persero) Tbk for example, in 2021 had a very high receivables turnover ratio of 790.28%, indicating that this company is able to manage receivables very efficiently, accelerating cash collection from credit sales.

Analisis Laporan Keuangan Perusahaan Sebagai Penilaian Kinerja Perusahaan (Studi Pustaka pada Perusahaan BUMN Sektor Konstruksi yang Terdaftar di Bursa Efek Indonesia 2020-2022) Jumiyati; Revita, Maria Lapriska Dian Ela; Sugiarti; Oktiyani, Rina
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3702

The development of the business world in an increasingly open economic situation needs to be based on performance assessment facilities and systems that can encourage companies towards increasing efficiency and competitiveness which will strengthen capital and have an impact on the company's performance assessment. So that it is able and survives in the increasingly tight business competition today. Companies can analyze financial reports, especially in conducting performance assessments. In the research conducted by the author using descriptive qualitative methods and Literature Studies on the financial reports of 4 state-owned construction sector companies listed on the Stock Exchange: PT Wijaya Karya (Persero) TBK, PT Waskita Karya (Persero) Tbk, PT Adhi Karya Tbk (ADHI), and PT Pembangunan Perumahan (Persero) Tbk. The purpose of this research is to calculate and analyze the Liquidity, Solvency and Profitability of Financial Reports as an assessment of the Company's Performance. The results of the study show that the Liquidity Ratio (current ratio) of PT Waskita Karya (Persero) Tbk has a consistently high current ratio for three consecutive years, with the highest figure in 2020 at 168.89%. This shows the company's ability to meet its short-term obligations better than other companies such as PT Wijaya Karya (Persero) Tbk and PT Adhi Karya (Persero) Tbk which have lower ratios. The solvency ratio of PT Waskita Karya (Persero) Tbk also stands out with a very high debt to equity ratio, reaching 979.55% in 2022. This indicates that the company is highly dependent on debt in its funding structure. High dependence on debt can increase financial risk, Profitability Ratio, PT Wijaya Karya (Persero) TBK and PT Waskita Karya (Persero) Tbk showed an increase in Net Profit Margin, which indicates an improvement in operational efficiency and management. On the other hand, PT Adhi Karya (Persero) Tbk and PT Pembangunan Perumahan (Persero) Tbk experienced a decline in margin, although they maintained a positive margin. Different receivable turnover ratios also provide an overview of the efficiency of receivables management in these companies. PT Wijaya Karya (Persero) Tbk for example, in 2021 had a very high receivables turnover ratio of 790.28%, indicating that this company is able to manage receivables very efficiently, accelerating cash collection from credit sales.

BUSINESS FEASIBILITY ANALYSIS REVIEWED FROM VARIOUS ASPECTS AT KENANGAN OUTDOOR BEKASI Sugiarti; Jumiyati; Maria Lapriska Dian Ela Revita; Rina Oktiyani
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 2 (2025): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of establishing Kenanga Outdoor is to facilitate and facilitate people who want to do outdoor activities. Kenanga Outdoor is a solution for those who have the view that outdoor activities are difficult, especially in terms of equipment preparation. This study aims to determine the feasibility of establishing an outdoor equipment rental business in Kenanga Outdoor by analyzing various relevant and fundamental aspects in the business world. Specifically, the objectives of this study are as follows: 1. Analyze market aspects to determine potential demand, consumer characteristics, market segmentation, and the level of competition in the outdoor equipment rental industry in the target business area. 2. Evaluate technical aspects related to business operations, such as business location, types of equipment rented, human resource needs, and distribution and customer service systems. 3. Financial aspects that include initial capital requirements, operational cost projections, income estimates, break-even point calculations, and return on investment. 4. Review legal and environmental aspects, including business licensing, compliance with government regulations, and the impact of business operations on the surrounding environment. 5. Environmental Aspect (Green Business) 6.. Environmental Impact Analysis Aspect (AMDAL) 7. Social Media and Promotion Aspect. Then assess the overall feasibility of the business based on the results of the analysis of each aspect, in order to be the basis for decision making in establishing and developing the Kenanga Outdoor outdoor equipment rental business.

Depreciation Calculation Using the Straight Line Method is appropriate Taxation Law Oktiyani*, Rina; Ela Revita, Maria Lapriska Dian; Sugiarti, Sugiarti
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 9, No 2 (2024): Mei, History Learning Media and Social Problems
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v9i2.30566

The Income Tax Law in Indonesia regulates that costs incurred to acquire tangible assets, which have a useful life of more than one year, can be deducted from gross income through a depreciation mechanism. There are two (1) methods for depreciation of tangible assets referred to in the tax law. Straight-line method, (2). Declining balance method (declining balance method). The aim of this research is to find out (1) how to calculate depreciation based on tax regulations (2) how to calculate depreciation using the straight line method based on tax regulations. In this research the author used descriptive qualitative methods and literature study. Fixed assets (Assets) other than buildings, can be depreciated using the straight-line or declining balance method. Meanwhile, fixed assets (property) are in the form of buildings, depreciation can only be done using the straight line method. The research results show that the provisions for calculating depreciation of tangible assets made by companies need to be reconciled fiscally. Based on the Depreciation Cost Reconciliation calculation, the depreciation calculation uses the straight line method, there is a difference between Commercial calculations and Fiscal calculations in accordance with tax provisions.

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