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Analisis Pembagian Laba Rugi Pada Usaha Joint Venture Aida Jaya Gorden di Desa Hargomulyo Lampung Timur Deswita Erya Kumalasari; Imam Fathur Rohman; Nur Baiti; Wita Dwi Handayani; Carmidah Carmidah
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2511

Abstract

This research aims to analyze the profit and loss distribution mechanism in the Aida Jaya curtain joint venture with Marti convection, analyze the influence of financial performance on profit and loss distribution, and analyze the contribution of mature parties who influence the distribution of profit and loss. This study used descriptive qualitative method. The research results show that: (1) Profit and loss distribution is carried out with a ratio of 7:3 according to the initial capital of each party; (2). Financial performance does not affect the sharing ratio, but does affect the amount of profit or loss that is shared, (3) Contribute to the content of Aida Jaya Gorden in the form of production facilities and Konveksi Marti which provides production personnel, which greatly influences the success of this joint venture. This means you can use shared media to share your thoughts with others who already have large joint ventures.
Analisis Laporan Keuangan Laba Rugi Pada Usaha Penjualan Pupuk Kelompok Tani di Desa Purwoadi 19 A Farhah Miftahussifa; Firda Sarachehan; Rehan Saputra; Risma Nur Khasanah; Carmidah Carmidah
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2513

Abstract

This research aims to analyze the profit and loss distribution mechanism in the Aida Jaya curtain joint venture with Marti convection, analyze the influence of financial performance on profit and loss distribution, and analyze the contribution of mature parties who influence the distribution of profit and loss. This study used descriptive qualitative method. The research results show that: (1) Profit and loss distribution is carried out with a ratio of 7:3 according to the initial capital of each party; (2). Financial performance does not affect the sharing ratio, but does affect the amount of profit or loss that is shared, (3) Contribute to the content of Aida Jaya Gorden in the form of production facilities and Konveksi Marti which provides production personnel, which greatly influences the success of this joint venture. This means you can use shared media to share your thoughts with others who already have large joint ventures.
Analisis Pengelolaan Dana Desa Terhadap Kinerja Perangkat Desa Dalam Aspek Efektivitas dan Efesiensi Pada Desa Banjarejo Kecamatan Batanghari Kabupaten Lampung Timur Amalia Ramadhani; Erni Eka Setiawati; Muthie Apriyanti; Nurul Syamsiyah; Carmidah Carmidah
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 3 (2024): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i3.239

Abstract

This research aims to analyze village financial management in terms of efficiency and effectiveness based on the performance of the village head in Banjarejo Village, Batanghari District, East Lampung. Village officials should be transparent in managing the village budget APBD in accordance with the principles of accountability, participation and budget responsibility. Village financial management includes planning, implementation, management and reporting stages. The village head's performance is measured using indicators of productivity, service quality, participation, responsibility and accountability. The number of research methods used is explained, and the research subject is the Head of Banjarejo Village. Primary data was obtained through direct interviews with village heads, while secondary data was obtained from books. Good and fair forecasts are made based on budget figures and determination of village income and expenditure in 2022 and 2023. The research results show that productivity reaches 100% in 2022 and 2023, which means the village head's performance is effective. The efficiency level which reaches 100% in 2022 shows good performance, but falls to 89% in 2023 which shows good performance. This situation shows that village fund management must be improved for the success of village funds.
Penguatan Tata Kelola Laporan Pertanggungjawaban Kegiatan Pada Organisasi Carmidah Carmidah
Jurnal Pengabdian Masyarakat Sains dan Teknologi Vol. 1 No. 2 (2022): juni : Jurnal Pengabdian Masyarakat Sains dan Teknologi
Publisher : Fakultas Teknik Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1149.726 KB) | DOI: 10.58169/jpmsaintek.v1i2.36

Abstract

Pentingnya membuat laporan pertanggungjawaban dalam setiap kegiatan organisasi maka laporan pertanggungjawaban memang harus dibuat sebaik mungkin sehingga bisa meyakinkan semua orang yang berkepentingan terhadap laporan tersebut. Untuk mewujudkan transparansi, partisipasi dan akuntabilitas sebuah laporan kegiatan maka diperlukan kepekaan dalam sebuah organisasi untuk menjalankan tata kelola penyusunan laporan pertanggunjawaban kegiatan. Tidak terkecuali kampus yang merupakan organisasi sektor publik dan didalamnya terdapat organisasi kemahasiswaan yang memiliki banyak program kerja dengan tujuan yang jelas dalam menjalankan organisasi dan menuntut adanya kemampuan dalam menyusun rencana keuangan dan laporan pertanggungjawaban yang benar. Oleh karena itu melalui kegiatan pemaparan materi tentang pentingnya tata kelola laporan pertanggungjawaban kegiatan pada organisasi dapat meningkatkan pemahaman pentingnya pembuatan laporan keuangan yang benar dan sesuai dengan standar sehingga profesionalitas dan kesehatan organisasi bisa diukur.
ANALISIS KINERJA KEUANGAN PT. SEMEN INDONESIA (PERSERO) PADA BURSA EFEK INDONESIA PERIODE 2020-2021 Diah Agustiana; Fitri Soleha Anisa; Jili Dwi Maharani; Miftahurrohmah, Miftahurrohmah; Rofiqoh Maratus Solikhah; Carmidah Carmidah
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 1 No. 4 (2022): Oktober : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (961.286 KB) | DOI: 10.30640/inisiatif.v1i4.529

Abstract

PT Semen Indonesia (persero) Tbk. merupakan perusahaan BUMN persemenan yang menjadi penopang pembangunan nasional sejak masa kemerdekaan hingga saat ini. Pada tahun 1991, perseroan mencatatkan diri sebagai perusahaan BUMN pertama yang go public di Bursa Efek Indonesia (BEI) dengan kode emiten “SMGR”. Penulis memilih PT Semen Indonesia sebagai obyek penelitian karena PT Semen Indonesia merupakan salah satu perusahaan terdepan untuk produk semen di Indonesia. Sebagai perusahaan yang maju, PT Semen Indonesia mampubersaing di dalam perkembangan ekonomi yang pesat. Penelitian ini dilakukan untuk menganalisis kinerja keuangan dari sisi profitabilitas yang diukur dengn ROA dan ROE dan juga untuk mengetahui kinerja keuangan PT. Semen Indonesia (Persero) Tbk dalam mengetahui kemampuan perusahaan untuk menghasilkan laba selama periode tertentu dan juga memberikan gambaran tentang tingkat efektifitas manajemen dalam melaksanakan kegiatan operasinya ditahun 2020-2021. Jenis penelitian ini merupakan penelitian kualitatif dengan menggambarkan, mendefinisikan, menganalisis kinerja keuangan dari sisi profitabilitas yang di ukur dengan ROA dan ROE. Hasil perhitungan analisis rasio profitabilitas yang diukur dengan ROA tahun 2020-2021 dalam keadaan sangat baik sedangkan untuk yang di ukur dengan ROE dalam keadaan cukup baik. Kata kunci : Kinerja Keuangan, ROA, ROE
Penilaian Kinerja Keuangan Pada Perusaahan PT. XL Axsiata Tbk Tahun 2013-2017 Adelia Kamalasari; Afifah Hafizhah Husna; Berlian Putriana; Hesty Rindiani; Nias Kusuma Ayu; Carmidah Carmidah
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 1 No. 4 (2022): Oktober : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1004.765 KB) | DOI: 10.30640/inisiatif.v1i4.530

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah terdapat perbedaan pada kinerja keuangan pada PT. XL Axiata tbk sebelum dan sesudah akuisisi dengan menggunakan return on assets. Akuisisi adalah salah satu strategi restrukturisasi perusahaan dengan cara membeli satu perusahaan atau lebih menjadi milik seutuhnya perusahaan yang mengakuisis. penelitian ini, objek penelitian yang digunakan penulis yaitu yang menyangkut permasalahan yang akan diteliti adalah kinerja keuangan pada perusaaan PT.XL Axsiata Tbk dengan menggunakan analisis rasio keuangan yaitu Retrynt on Asset (ROA) periode 2013-2017. Kata kunci:, ,
Analisis Penerapan Sistem Akuntansi Keuangan Daerah Dan Aktivitas Pengendalian Internal Terhadap Kualitas Laporan Keuangan Di Pemerintah Daerah : (Studi Kasus Pada Kantor Desa Sukoharjo, Kecamatan Sekampung, Lampung Timur) Hendra Hafid Permadi; Hendri Hafid Permadi; Reza Rahmawati; Carmidah Carmidah
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.247

Abstract

Regional government financial reports must present information that is relevant, reliable, comparable and easy to understand. This research aims to analyze the influence of the implementation of local government financial accounting systems and internal control activities on the quality of financial reports, both simultaneously and partially. This research is associative in nature. The sample used was 15 people in Sukoharjo Village, Sekampung District, East Lampung Regency, Garut using a saturated sampling method. The analysis used is path analysis because there is a relationship between independent variables. The research results show that the implementation of a regional financial accounting system has a positive but not significant influence on the quality of financial reports, while internal control has a negative influence which is also not significant on the quality of financial reports.
Analisis Penentuan Harga Jual Terhadap Peningkatan Penjualan Pada Sentra Tahu Berkah Jaya Metro Barat Dewi Astuti; Nurul Hakiki; Tri Aulia; Umi Salimah; Carmidah Carmidah
CiDEA Journal Vol. 2 No. 2 (2023): CiDEA Journal
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/cideajournal.v2i2.1273

Abstract

This study aims to analyze the determination of selling prices to increase sales at Sentra Tahu Berkah Jaya. Sentral Tahu Berkah Jaya is one of the businesses engaged in the production of tofu which has been established since 2003 located in Ganjar Agung, West Metro Metro City. The type of research used is case study research with observation and interview methods. The data processed is data in the form of basic price records such as raw material costs, labor costs and factory overhead costs. While the data analysis techniques used in the research are (1) data collection, (2) data reduction, (3) data presentation, (4) conclusion making. The results of the study show that the tofu production process has a major effect on determining the selling price.
Analisis Tingkat Penjuaan Kue Dengan Mekanisme Penjualan Konsiyasi di Toko Al-Khidmah Nurzaman Metro Lampung Fellita Nur Faizah; Hendri Irawan; Laili Zakiya; Mila Santi; Nabila Maharani; Carmidah Carmidah
CiDEA Journal Vol. 2 No. 2 (2023): CiDEA Journal
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/cideajournal.v2i2.1274

Abstract

This study aims to analyze the level of cake sales with a consignment sales mechanism at Al-Khidmah Nurzaman Store in Cendrawasih Market Metro Lampung. The research used a field study method with interview data collection techniques. The results showed that the level of cake sales with the consignment system was higher than regular sales. The consignment sales rate grew 56% while regular sales were only 44%. The commission sharing system between cake owners (pengamanat) and shop owners (commissioners) is adjusted based on the agreement, which is 10-20% of the selling price per product. The consignment system is effective for both parties because the commissioner does not need additional capital and the pengamanat can expand marketing, although the pengamanat must apply specific criteria to avoid losses due to damage or unsold products.
Analisis Pembagian Laba Rugi Pada Usaha Joint Venture Aida Jaya Gorden di Desa Hargomulyo Lampung Timur Deswita Erya Kumalasari; Imam Fathur Rohman; Nur Baiti; Wita Dwi Handayani; Carmidah Carmidah
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2511

Abstract

This research aims to analyze the profit and loss distribution mechanism in the Aida Jaya curtain joint venture with Marti convection, analyze the influence of financial performance on profit and loss distribution, and analyze the contribution of mature parties who influence the distribution of profit and loss. This study used descriptive qualitative method. The research results show that: (1) Profit and loss distribution is carried out with a ratio of 7:3 according to the initial capital of each party; (2). Financial performance does not affect the sharing ratio, but does affect the amount of profit or loss that is shared, (3) Contribute to the content of Aida Jaya Gorden in the form of production facilities and Konveksi Marti which provides production personnel, which greatly influences the success of this joint venture. This means you can use shared media to share your thoughts with others who already have large joint ventures.
Co-Authors Abdul Aziz Ramadhan Adelia Kamalasari Afifah Hafizhah Husna Al Tiyas Fitriani Amalia Ramadhani Angga Pratama Anggita Aprila Nanda Ari Almansyah Arini Nur Arista Asnanil Khoiriyyah Atika Riasari Avita Ariani Ayu Maya Lestari Berlian Putriana Carissa Laura Eka Putri Citra Nurmani Putri Dany Arsenio Deni Panca Ramadan Deswita Erya Kumalasari Dewi Astuti Dia Oktaviani Diah Agustiana Dian Cahyana Dilla Istichomah Dina Tri Mulyani Erni Eka Setiawati Fara Khairunnisa Farhah Miftahussifa Fellita Nur Faizah Fia Setiawati Fikri A’isy Erlangga Sangrio Firda Sarachehan Fitri Soleha Anisa Fitrotul Hidayah Helga Fadhillah Rohman Hendara Atmoko Hendra Hafid Permadi Hendri Hafid Permadi Hendri Irawan Hendri Stiawan Hesty Rindiani Husna Nur Pujianto Ima Mega Septiana Putri Imam Fathur Rohman Indah Fitri Fulkhanifah Jili Dwi Maharani KHOIRUN NISA Laili Zakiya Lella Anita Lilih Rahmawati Lilis Yulita Lintang Dyah Ayu Anggraini Liza Henica Sari M. Yusuf Amar Ma’rifatul Fuadah Miftahurrohmah Miftahurrohmah, Miftahurrohmah Mila Santi Misfi Laili Rohmi Muhamad Fatikhul Khoir Muhammad Alfi Bimantara Muhammad Ngazizi Muliatul Khasanah Muthie Apriyanti Nabila Maharani Nias Kusuma Ayu Nur Baiti Nur Indah Sari Nurul Hakiki Nurul Isnaini Nurul Syamsiyah PUJI LESTARI Pungki Amelia Rani Asupa Ratna Septina Rehan Saputra Resti Fauziah Reza Rahmawati Rindy Astrid Ramadhani Ririn Eri Biyatma Risma Nur Khasanah Rista Meilia Rofiqoh Maratus Solikhah Rosa Liana Selin Jurniasari Selvia Astuti Sukirno Sukirno Tarisa Varagita Thoyibatun Nisa Tri Aulia Trio Fajri Umi Salimah Vili Uta Dewi Wita Dwi Handayani Yeni Ariska Yusuf Abdurrahman