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PERHITUNGAN ANGGARAN PENJUALAN DENGAN MENGGUNAKAN METODE KUADRAT TERKECIL PADA PT BLUE BIRD Tbk Nanan Karyadi; Rita Rita
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 1, No 02 (2020): Remittance Desember 2020
Publisher : Institut Teknologi dan Bisnis Swadharma

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Abstract

Forecasting the calculation of risk that may occur in the future where the ups and downs of sales achieved by a company can be used as a measuring tool for the progress or decline of the company. In this study, the researcher wants to calculate the sales forecast of PT Blue Bird Tbk. for the 2020 period and want to see the difference in the sales budget with sales realization in 2015 to 2019 at PT Blue Bird Tbk. The research method used is qualitative by using secondary sales data of PT. Blue Bird from 2012-2019. From the results of the analysis of budget calculations using the quadrant method, it cannot be seen that the sales forecast in 2020 is 3,519,732,200,000, while the budget difference from 2012 to 2019 is as follows, for 2015 the difference between sales budget and a budget realization is 104.5%. For 2016, the difference is 98.07%. For 2017, the the budget is 92.43%. In 2018 budget of 100.32%. And in 2019 that the difference is 185,292,000,000 with a budget of 104.79%.
IMPLEMENTASI AKUNTANSI PADA UMKM SERTA IMPLIKASINYA TERHADAP KUALITAS INFORMASI DAN PENGAMBILAN KEPUTUSAN Hadi Purwanto; Rita Rita
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 2, No 2 (2021): REMITTANCE DESEMBER 2021
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol2no2.122

Abstract

The purpose of the study was to obtain an overview of the accounting practices applied to CV. X and knowing the reasons behind its implementation and knowing the implications of the application of these accounting practices on the quality of information produced by CV. X . This research is a type of qualitative research with a case study approach. The subjects in this study are medium-scale MSMEs in the Pasuruan area which are engaged in the concentrate block industry. Sources of data used in this study are secondary and primary data. Data collection methods used include observation, interviews, documentation of literature studies and Web studies. This study uses a descriptive technique to analyze the data. The results of this study stated that accounting practices in CV. X. has not fully referred to SAK ETAP. Although it has been able to prepare a number of financial reports according to the mandate of ETAP, CV.X has not been able to implement accounting according to standards properly. This is based on various factors including the environment, the lack of competence of the company's human resources, weaknesses in the company's control system and the lack of rules and regulations from the government. As a result, the company failed to meet the qualitative requirements of information quality. However, this does not affect the company to produce quality information. Poor accounting practices at CV.X apparently did not significantly affect the decision-making process.
ANALISA RASIO KEUANGAN DALAM MENENTUKAN KEPUTUSAN INVESTASI Rita Rita; I Gusti Ayu Diah Dhyanasaridewi
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 2, No 2 (2021): REMITTANCE DESEMBER 2021
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol2no2.126

Abstract

The capital market has an important role in the economy and people's welfare to support life in the future, because the capital market has two functions at once, namely the economic function and the financial function. The economic function is a function that provides a facility that is found between investors and parties who need funds. The financial function also plays a role as an imbalance that is obtained by the owner of the fund for the investment capital he has. This study discusses the influence of ROE, PBV, and PER in determining investment decisions at PT. Gudang Garam Tbk, PT. H.M Sampoerna Tbk, PT. Indonesian Tobacco Tbk, and PT. Bentoel Internasional Investama Tbk. This type of research is classified as quantitative research using secondary data. The population in this study are companies engaged in the cigarette industry which are listed on the Indonesia Stock Exchange as many as 4 companies using a system of financial ratios and fundamental analysis
PENGARUH FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR KHUSUSNYA PULP & PAPER YANG TERDAFTAR DI BURSA EFEK Rita Rita; Zahara Fatimah
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 2, No 1 (2021): REMITTANCE JUNI 2021
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol2no1.77

Abstract

In predicting stock prices there are basic approaches namely fundamental analysis and technical analysis, this analysis determines the company’s financial performance using ratios. Some types of ratio analysis that can be used include Return On Assets (ROA), Debt to Equity Ratio (DER), Return On Equity (ROE), and Book Value per Share (BVS). This research uses explanatory research methodology. Sample of research used companies listed on the Indonesian Stock exchange particularly Pulp & Paper. Based on the result of Correlation and Regression obtained, it can be seen that all the variable ROA, ROE, DER, and BVS are affected the stock price but the significant is variable BVS
PENGARUH RETRIBUSI PELAYANAN PERSAMPAHAN TERHADAP PENDAPATAN ASLI DAERAH KOTA TANJUNGPINANG Sugiyono Sugiyono; Rita Rita
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 1, No 01 (2020): Remittance Juni 2020
Publisher : Institut Teknologi dan Bisnis Swadharma

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Abstract

One of the efforts to increase PAD can be done by increasing the efficiency of limited resources and facilities and increasing the effectiveness of collection. Regional original income from levies and local taxes is a source of regional financing in carrying out regional development, so that it will increase and equalize the economy and welfare community in the area. The success of the taxes and levies collected will increase the capacity of regional financing as a prerequisite for achieving regional independence. Given the importance of this, the City Government of Tanjungpinang needs to manage its finances effectively, one of which comes from waste service fees. Related to the goal of achieving regional independence, the role of local taxes and levies is very important. Obtained t value is 8.304, while the value of t table is known to be 7.302 or 8.304 <7.302 and a significant value of 0.04 <0.05, this means that solid waste service charges have a positive effect on the Original Regional Income of Tanjungpinang City or there is a linear relationship between the waste service charge variables. with Local Own Revenue, and the value of R-Square or the coefficient of determination is 0.944. This means that the original regional income can be explained by the independent variables solid waste service fees of 94.4%. While the rest is explained by other causes outside this research model such as parking fees, licensing fees and so on.
Analisis Faktor-Faktor Yang Mempengaruhi Pemahaman Terhadap Standar Akuntansi Pemerintahan (SAP) Dalam Penyusunan Laporan Keuangan (Studi Kasus Pada Pemerintahan Provinsi Kepulauan Riau) Rita Rita; Erman Sutandar
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 1, No 02 (2020): Remittance Desember 2020
Publisher : Institut Teknologi dan Bisnis Swadharma

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Abstract

In terms of preparation of Regional Financial Reports, the Regional Government in addition to having an accounting policy as the basis for preparing financial reports, local governments must also have human resources capable of compiling regional financial reports in accordance with Government Regulation Number 24 of 2005 concerning Government Accounting Standards and Ministerial Regulations in Negeri Number 13 of 2006. This research will take the case of the factors that influence the understanding of SKPD and treasurer tools of Government Accounting Standards (SAP) in the preparation of regional financial statements. Based on the research data that has been collected, data on the demographics of research respondents are obtained, consisting of: (1) Educational Background, (2) Education Level, and (5) How many times have attended training on regional financial reporting. There is a positive relationship (correlation) between the dependent variable which shows that the variable has a unidirectional effect. Educational background, education level and training have a significant effect on the understanding of Government Accounting Standards in Regional Financial Reporting, and this is in line with the research hypothesis.
PENGARUH FAKTOR FUNDAMENTAL TERHADAP RETURN SAHAM PADA PERUSAHAAN LQ-45 DI BURSA EFEK INDONESIA Nanan Karyadi; Rita Rita
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 2, No 1 (2021): REMITTANCE JUNI 2021
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol2no1.93

Abstract

This study aims to determine the effect of Earning Per Share, Price Earning Ratio, Return On Equity, Firm Size and Earning Growth both partially and simultaneously on Stock Returns on LQ-45 Companies property, real estate and construction sector listed on the Indonesia Stock Exchange with a research period during 2014-2018. This type of research data is quantitative data. The sampling method used was purposive sampling method, so that 8 sample companies from a population of 14 companies or 40 finansial statement were obtained for 5 years of observation (2014-2018). The data analysis technique used is multiple regression analysis, wish the help SPSS Program . The data analysis process is done first is descriptive statistics, the classic assumption test, multiple linear regression analysis and then hypothesis testing. The results of this study partially show that Earnings Per Share, Price Earning Rasio, Firm Size and Earning Growth do not significantly influence Stock Returns, while Return On Equity have a significant effect on Stock Returns. The F test results of the study show that Earning Per Share, Price Earning Rasio, Return On Equity, Firm Size, and Earning Growth simultaneously have a significant effect on Stock Returns. The value of the coefficient of determination is 31% indicates that 69% of Stock Return are influenced by other variables not examined in this study. Based on the results of this study prove that investors use the Return On Equity data contained in the issuer's financial statements as a health analysis tool for a stock to obtain a decent return from a stock investment.
Pelatihan Penulisan Artikel dan Manajemen Jurnal SMP Negeri 10 Kota Depok, Jawa Barat Syamruddin Syamruddin; Irwansyah Irwansyah; Oki Iqbal Khair; Ahmad Fitriansyah; Rita Rita; Tannia Regina
Indonesian Journal of Society Engagement Vol. 2 No. 1: April 2021
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/ijse.v2i1.29

Abstract

As professionals, apart from educating and teaching, teachers are also required to express their ideas, thoughts, ideas, and intellectual intelligence in published written form. The obligation to write is part of the teacher's performance in the context of continuous professional development as a system of career development and teacher work performance. Therefore it is necessary to make training for teachers on article writing and journal management through Community Service (PkM) activities. The purpose of this PkM is to provide tips and tricks to teachers about article writing and journal management. The results obtained during the service activities are that the teachers have been able to make journal articles based on the results of their research. Then understand the process of publishing articles in relevant journals, especially for teachers at SMP Negeri 10 Depok City, West Java. Thus the teacher's writing is increasingly known. Through this service activity, teachers understand how journal management is. Training on article writing and journal management for teachers of SMP Negeri 10 Depok City, West Java was very useful. With PkM which is packaged in the form of training activities, it is easier for teachers to make quality journal articles. In addition, teachers are also able to manage and publish their own journals in their schools. Abstrak Sebagai tenaga professional, selain mendidik dan mengajar, guru-guru juga dituntut untuk mengungkapkan ide, pikiran, gagasan, dan kecerdasan intelektualnya dalam bentuk tulisan yang terpublikasikan. Kewajiban menulis merupakan bagian dari kinerja guru dalam rangka pengembangan keprofesian berkelanjutan sebagai sistem pembinaan karir dan prestasi kerja guru. Oleh karena itu perlu dibuat pelatihan bagi guru-guru tentang penulisan artikel dan manajemen jurnal melalui kegiatan Pengabdian kepada Masyarakat (PkM). Tujuan PkM ini untuk memberikan tips dan trik kepada guru tentang penulisan artikel dan manajemen jurnal. Hasil yang diperoleh selama kegiatan pengabdian yaitu guru-guru telah mampu membuat artikel jurnal berdasarkan hasil penelitiannya. Kemudian memahami proses penerbitan artikel pada jurnal yang relevan, terutama bagi guru-guru di SMP Negeri 10 Kota Depok, Jawa Barat. Dengan demikian tulisan guru semakin dikenal. Melalui kegiatan pengabdian ini, guru-guru memahami bagaimana manajemen jurnal. Pelatihan penulisan artikel dan manajemen jurnal bagi guru-guru SMP Negeri 10 Kota Depok, Jawa Barat sangat bermanfaat. Dengan adanya PkM yang dikemas dalam bentuk kegiatan pelatihan, guru-guru semakin mudah membuat artikel jurnal yang berkualitas. Selain itu guru-guru juga mampu mengelola dan menerbitkan jurnal sendiri di sekolah mereka. Kata Kunci: guru; penulisan; artikel; manajemen; jurnal
PENGARUH KOMUNIKASI KEPEMIMPINAN DEPARTEMEN HUMAN RESOURCES TERHADAP KEPUASAN KERJA KARYAWAN THE WESTIN JAKARTA Haryanto Haryanto; Rita Rita
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 9, No 02 (2020): KOMPLEKSITAS EDISI DESEMBER 2020
Publisher : ITB Swadharma

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Abstract

The influence of communication on the leadership of the human resources department on job satisfaction of employees of the westin Jakarta. In good communication, the role of a leader is needed. Good leadership and proper communication methods are also factors that affect employee job satisfaction. This study aims to (1) determine whether the process of leadership communication affects employee job satisfaction; (2) Knowing whether the message in leadership communication affects employee job satisfaction; (3) Knowing whether the relationship factor in communication has an influence on employee job satisfaction. This research uses quantitative research. The sample in this study were employees from the westin Jakarta who were taken as many as 67 respondents with proportional stratified random sampling technique. The instruments used in this study were observation and questionnaires. Data analysis used multiple linear regression with the help of SPSS 22.0. The results showed that (1) the process of leadership communication partially had no effect on job satisfaction at the Westin Jakarta human resources. (2) The process, messages and relationships simultaneously had an effect on job decision for employees of Westin Jakarta Human Resources.
ANALISIS PENERAPAN PSAK NO. 101 TERHADAP RATIO RENTABILITAS BANK MUAMALAT PERIODE 2008-2016 Rita Rita; Nanan Karyadi
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 9, No 01 (2020): KOMPLEKSITAS EDISI JUNI 2020
Publisher : ITB Swadharma

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Abstract

Entitas syariah diindonesia pertama kali didirikan tahun 1992 ditandai denganberdirinya bank syariah pertama yaitu Bank Muamalat, seiring perkembangan zamanbanyak entitas syariah lainnya berdiri di Indonesia dengan klasifikasi perbankan, asuransi,finance/pembiayaan dan sekarang yang lagi membuming adalah wisata syariah dengan ditandai banyaknya berdirinya hotel syariah yang didirikan dengan pngembangan hampirdiseluruh kota di Indonesia.Seiring dengan perkembangan Entitas syraiah perlu di pandang adanya standardyang mengatur Laporan Keuangan Entitas Syariah Tersebut dan pada tahun 2007 IkatanAkuntan Indonesia mengeluarkan PSAK No. 101 untuk mengatur Laporan Keuanganentitas syariah . Penelitian ini dilakukan pada bank Muamalat dengan menggunakan datakuantitatif berupa Annual repor untuk sepuluh tahun terakhir yaitu dari tahun 2008 sampaidengan 2017, untuk menganalisis pengaruh penerapan PSAK No. 101 terhadap rasiorentabilitas Bank Muamalat.Hasil analisis dapat disimpulkan bahwa GPM,NPM,ROA dan ROE BankMuamalat mengalami fluktuasi turun naik setiap tahunnya akan tetapi trennya cendrungmenurun, namun demikian kondisi keuangan Bank Muamalat tetap dikatakan baik karenanilinya di atas rata-rata penilain BI.Kata kunci : Laporan Keuangan, PSAK No. 101, Rasio RentabilitasAbstractThe indonesian syariah entity was first established in 1992 marked by theestablishment of the first Islamic bank, namely Bank Muamalat, along with thedevelopment of many other sharia entities established in Indonesia with the classificationof banking, insurance, finance / financing and now more is sharia tourism with markednumber of establishments sharia hotels that were established with development in almostall cities in Indonesia.In line with the development of the Shraiah Entity, it is necessary to look at thestandards governing the Sharia Entity Financial Statements and in 2007 the IndonesianAccountants Association issued PSAK No. 101 to regulate sharia entity financialstatements. This research was conducted at Muamalat bank by using quantitative data inthe form of Annual Reports for the last ten years, namely from 2008 to 2017, to analyzethe effect of applying PSAK No. 101 of Bank Muamalat's profitability ratio.The results of the analysis can conclude that Bank Muamalat GPM, NPM, ROAand ROE increase fluctuations every increase will increase the trend, however, thefinancial condition of Bank Muamalat continues to improve the financial condition of BIassessment banks.Keywords : Financial Statements, PSAK No. 101, Profitability Ratio