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All Journal Media Akuntansi dan Perpajakan Indonesia (MAPI) Jurnal Ilmiah Niaga Bisnis Elektronik
Natalia, Yolanda
Unknown Affiliation
Economics, Econometrics & Finance

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PERBANDINGAN KINERJA KEUANGAN SEKTOR PARIWISATA, HOTEL DAN RESTORAN, SEBELUM DAN SELAMA COVID-19 Natalia, Yolanda
Media Akuntansi dan Perpajakan Indonesia Vol 3 No 2 (2022): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v3i2.2397

Abstract

This study aims to compare the company’s financial performance before and during Covid as measured by financial ratios of profitability ratios, namely ROA, ROE and NPM. This study is a quantitative study using secondary data collected from 2019 and 2020 annual financial reports. The sample was taken using a purposive sampling method and the samples in this study were 32 tourism, hotel, and restaurant sector companies listed on the IDX in 2019 and 2020. The normality test in this study used the Kolmogorov-Smirnov method and it was concluded that the data were normally distributed will be tested by using paired sample t test and data were both normally distributed will be tested by using wilcoxon signed rank test. The results of this study indicate that there are significant differences before and during the pandemic in ROA, ROE and NPM. There is a significant difference in the profitability ratio due to a decrease in people’s purchasing power during the Covid-19 pandemic which made the company experience a decline in profits.
ANALISIS SISTEM PENGENDALIAN INTERNAL PADA PENGELUARAN DANA KAS KECIL (STUDI KASUS PT. SUMBER BAHAGIA KARGO EKSPRESS) Natalia, Yolanda; Novika; Tigor , Ryan Hasianda
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 3 No 1 (2023): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v3i1.296

Abstract

This study aims to analyze the internal control system on petty cash disbursements at PT. Sumber Bahagia Kargo Ekspress which has been decided through standard operational management policies. Researchers also use the approach in this research study of literature. Based on the analysis in this study, the internal control system for petty cash disbursements has not been running effectively (theoretical comparisons and research findings in the field) at PT. Sumber Bahagia Kargo Ekspress. The results of the study show that there is no serial number printed on each proof of petty cash disbursement and petty cash disbursement documents that have been made that are not stamped with the mark "PAID" or a valid stamp if they have been paid. Another finding is that management still performs dual duties and authorities; namely the Accounting function and the Financial Management function.
Co-Authors Novika Ryan Hasianda Pasaribu