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Journal : Jurnal Ilmiah Sistem Informasi Akuntansi (JIMASIA)

PENGUKURAN KINERJA LAPORAN KEUANGAN MENGGUNAKAN ANALISIS RASIO PROFITABILITAS PADA PERUSAHAAN GO PUBLIC Dedi Darwis; Meylinda Meylinda; Suaidah Suaidah
Jurnal Ilmiah Sistem Informasi Akuntansi Vol 2, No 1 (2022): Volume 2, Nomor 1, Juni 2022
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (713.238 KB) | DOI: 10.33365/jimasia.v2i1.1875

Abstract

Investment in shares is seen from the rise and fall of share prices on the Indonesia Stock Exchange (IDX), therefore, in investing in shares, investors must analyze the condition factors that affect the company. The stock price itself reflects the value of the stock to the public, a high stock price provides capital gains and a better image making it easier for management to get funds from outside the company. To measure and analyze a company, the main measuring tool is needed, namely the company's financial statements. Profitability is the result achieved by a company in a certain period, for example, at a certain level of sales, assets and share capital. This ratio is closely related to the ability and effectiveness of the company's operations in generating profits. Assessment of profitability ratios, namely the income statement and balance sheet (statement of financial position) which aims to measure the company's profit, both in relation to income, assets, and own capital. So the results of the profitability ratios are used as benchmarks or a description of the effectiveness of management performance seen from the profits obtained by the company. From the results of the analysis Profitability ratios in mining companies listed on the BEI can be seen in the company's financial performance based on the categories of very good, good, sufficient, less, and very poor. With the application of profitability ratio analysis, it can be seen how financial performance is, because the system can automatically calculate calculations for Profit Margin, Net Profit Margin, Return on Assets, Return on Equity. Users of this application can find out financial performance in order to minimize company losses in running a business.
Accounting Information System Reporting the Use of School Operational Costs (Case Study: SDIT Daar Ilmi Waykanan) Rclani Amara; Suaidah Suaidah
Jurnal Ilmiah Sistem Informasi Akuntansi Vol 1, No 2 (2021): Volume 1 Nomor 2, Desember 2021
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (556.917 KB) | DOI: 10.33365/jimasia.v1i2.1152

Abstract

Every school that operates always issues and records the use of operational costs. Operational costs are commercial costs incurred by companies/agencies to support or support the operating activities of companies/agencies. These expenditures usually use the existing cash funds in the company/institution with a relatively small nominal. Similar to the process of managing school operational activities in general, SDIT Daar Ilmi Waykanan has used computers and manual bookkeeping in managing all financial recording activities. The computer application used is Microsoft Excel. Even though they already use a computer, there are still very frequent calculation errors and difficulties in manual recording. Because reporting on the use of operational costs must be done every month the school also needs time in conducting reports. There are frequent loss of documents and miscalculations and very wasteful of books/papers.Therefore, as a solution to the problems above, the authors build a web-based reporting system for the use of school operational costs, so that recording and reporting can be timely and more efficient. The recording method used in the development of the accounting information system for reporting the use of operational costs is the Imprest method where monthly recording is carried out repeatedly with the same nominal and time period. The method in developing this system uses the Prototype method, the prototype method itself is a software development method that intermediaries between developers and potential users, also described as an early version of a detailed description of a system desired by potential users. The results of this study indicate that the accounting information system for reporting the use of operating costs is very helpful for the school. Documents in reporting have been developed by adding several types of documents including general journals, cash receipts journals, cash disbursements journals and ledgers. This system can also generate reports of all incoming and outgoing funds.