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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Majalah Ilmiah Bijak NERACA : JURNAL AKUNTANSI TERAPAN
Darno Darno
Fakultas Ekonomi, Universitas Maarif Hasyim Latif, Sidoarjo, Indonesia
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Hubungan Cash Flow Terhadap Kapasitas Produksi Pada PT Vista Mitra Surabaya Darno Darno; Riska Anggraeni
Majalah Ilmiah Bijak Vol 17, No 1: March 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.918 KB) | DOI: 10.31334/bijak.v17i1.825

Abstract

Prove that there is a relationship between cash flow and production capacity at PT. Vista Partners. The sample used in this study is financial data and production data of PT. Vista Partners. This study uses a quantitative approach with the aim to provide an overview of how PT Vista Mitra manages their cash flow and how it affects the production process. According to the data that I process, cash flow at PT Vista Mitra shows good performance because PT Vista Mitra is able to pay the company's obligations well. Data collection is carried out by the author to obtain information on cash flow processing activities carried out in three ways, namely (a) documentation, (b) observation, and (c) interview. Analysis Techniques used in this study use (a) the classic assumption test, (b) t test, and (c) f test with the help of SPSS software. The hypothesis I use is accepted if significant t is less than α = 0.05. The results of this study prove that production capacity. Payment of Receivables (X₁) has a t value of 1,216 with a significance probability value of 0.236. Significant t is greater than α = 0.05. Means that payment of receivables (X₁) production capacity. Product Sales Results (X₂) has a value of t-0.276 with a significance value of 0.785. Significant α = 0.05. Means that product sales (X₂) have no significant effect on production capacity. Payment of debt (X₃) has a value of t 2,562 with a significance value of 0.017. Significant t is smaller than α = 0.05. This means that debt repayment (X₃) has a production capacity. The cost of raw materials (X₄) has a t value of 1.193 with a significance probability value of 0.244. Significant t is greater than α = 0.05. Means the cost of raw materials (X₄). Labor costs (X₅) has a t value of 1,274 with a significance probability value of 0.215. Significant t is greater than α = 0.05. Means that labor costs (X₅) have no significant effect on production capacity. Other costs (X6) have a value of t 1.091 with a significance probability value of 0.286. Significant t is greater than α = 0.05. Means other costs (X₅) have no significant effect on production capacity. 
PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 DAN PAJAK PENGHASILAN PASAL 25 PADA PERUSAHAAN DAGANG Erma Liana Eka Saputri Eka Saputri; Darno Darno
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 6, No 2: September 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.283 KB) | DOI: 10.31334/reformasi.v6i2.527

Abstract

Pendapatan yang diperoleh dari pekerjaan setiap orang akan dikenakan biaya PPh Pasal 21 oleh pemerintahh. Perusahaan akan melakukan perhitungan, penyetoran, dan pencatatan PPh pasal 21 terhadap semua karyawan yang bekerja di perusahaan yang kemudian dilaporkan ke Kantor Pelayanaan Pajak (KKP). Selain itu perusahaan dikenakan pajak penghasilann badan PPh Pasali 25. Tujuan penetitian ini yyaitu untuk mengetahuil apakah proses perhitungann, penyetoraan, pelaporan dan pencatatan PPh Pasali 21 tahun 2018 yang dilakukan pada CV. Delta Dwipa makmur Sidoarjo telah sesuai dengan perundang-undangan perpajakan No.36 Tahun 2008 tentang PPh. Jenis Penelitian ini menggunakan penelitian deskripstif. Sumber data yang digunakan daftar gaji karyawan, data dari perusahaan, serta turun langsung ke lapangann melakukann observasi dengan mengajukan tanya jawab manager yang mengurusi perpajakann. Penelitiain ini didapatkan bahwa CV. Delta Dwipa Makmur Sidoarjo untuk melakukan perhitungann PPh Pasall 21 berpedoman kepada UU No.36 Tahun 2008.
Effects of Cash, Receivables, and Inventory Turns on the Profitability of Pharmaceutical Companies Yulia Ayu Hanifah; Darno Darno
Neraca : Jurnal Akuntansi Terapan Vol 1, No 2: April 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v1i2.859

Abstract

Competition in the business world makes each company increasingly able to improve its performance in order to achieve the company's goals to get the maximum profit so that the company is able to develop and compete with other companies. In this era of globalization, the emergence of new competitors in various industrial sectors of the company can make competition in business from the last few years very tight. So that requires each company to implement a management system in accordance with procedures in order to develop and run their businesses effectively. Theories that will be explained in this research are about Return on assets and Return On equity, and Net profit margin and also Company Value. This study used a non-experimental research type. Non-experimental research is a part of research in which observations can be carried out on a number of variables contained in the research subject reviewed according to the actual conditions without manipulation of data processed by the researcher. Because in this study the actual data used from the financial statements of pharmaceutical companies contained on the Stock Exchange regarding receivables turnover, as well as cash turnover as well as inventory turnover on profitability (Y). Receivables turnover, cash turnover and inventory turnover on a continuous and positive and significant effect on the profitability of pharmaceutical companies, especially those on the Indonesia Stock Exchange in 2014-2017. The results obtained after testing the hypothesis using the F-test and obtained a significant value <0.05. Where these results indicate there is a significant influence, so the hypothesis is very acceptable and proven true.
Co-Authors Erma Liana Eka Saputri Eka Saputri Riska Anggraeni Yulia Ayu Hanifah