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Journal : Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)

ANALISIS PENGENDALIAN INTERN SIKLUS PENDAPATAN PADA PENERBIT ERLANGGA CABANG PALEMBANG Padriyansyah Padriyansyah; Koefrowi Koefrowi
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (938.283 KB) | DOI: 10.52333/ratri.v2i1.725

Abstract

This research is engaged in printing. This printing company before the Covid-19 pandemic was in conditions that generated optimal profits. The occurrence of the Covid-19 pandemic make company profits always decline. This is closely related to the cost behavior and break-even of multiple products in planning short-term profits. The population used in this study is the cost behavior and break-even of multi-products in the short-term profit planner in 2020. The sampling used is purposive sampling. The type and design of the research is descriptive research. Based on the results of the research, the company has not implemented the concept of cost behavior which separates variable costs and fixed costs with the income statement in the multi-product breakeven calculation has not been prepared by variable costing. The conclusion from this study states that companies must apply the concept of cost behavior that separates fixed costs and variable costs. And applying the multi-product breakeven guidelines as a tool in sales revenue for product orders can determine short-term profit.Keywords : Cost Behavior, Multi-Product Break-even, Short-Term Profit     Planning
PENGUKURAN EFEKTIFITAS DAN EFISIENSI, KONTRIBUSI SERTA PERTUMBUHAN RETRIBUSI PAJAK TERHADAP PAD DI KOTA PALEMBANG Trie Sartika Pratiwi; . Padriyansyah; Dessy Dwi Anggraini
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 1, Juli-Desember 2019
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v1i1.683

Abstract

ABSTRACK The results of this study revealed that (1) the contribution of parking retribution revenue toward the Regional Generated Revenue (RGR) from 2013 to 2015 tended to improve. The improvement of its contribution occurred in 2013 was 1,47%, in 2015 was 1,40%, but it decreased to be 0,11% in 2014. (2)The effectiveness of parking retribution acceptance in Palembang in 2013 was 83.43%, 87,30% in 2014, and 92,70% in 2015. Thus, the revenue of parking retribution in Palembang during 2013, 2014, and 2015 was not effective. Mean while, the parking retribution revenue was effective enough in 2015. It was because its effectiveness around 100% while the efficiency of parking retribution revenue in Palembang was 26,32% in 2013, 25,16% in 2014, and 21,56% in 2016. Thus, the revenue of parking retribution in Palembang ran efficiently because the efficiency achieved was under 100%. (3)The growth of parking retribution revenue in Palembang from 2013 to 2015 was positive. The amount of growth was 20.33% in 2014, in 2013 the growth of parking retribution revenue was negative (8.21%). It means that the revenue of parking retribution in 2015 decreased to be 6.18% from the previous year. Keywords : contribution, effectiveness, efficiency, parking retribution