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Analisis Rasio Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT. Kimia Farma (PERSERO) Tbk Yunita Martina; Wagini wagini wagini; Nenden Restu Hidayah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

One of the tools to assess financial performance is profitability ratio analysis which aims to measure the overall management effectiveness which is indicated by the size of the level of profit obtained. The better the profitability ratio, the better the profitability of a company. The purpose of this study was to determine the profitability ratios to assess financial performance at PT. Kimia Farma (Persero) Tbk in 2010-2020. The data collection method uses documentation and literature study, and the analytical method used is quantitative analysis using profitability ratio analysis, namely Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE). The results showed that the Gross Profit Margin (GPM) in 2010 was 28.41% based on the criteria for assessing this situation in good condition. In the following years GPM has always increased so that the company is in very good condition. With that we can see that there is an increase in profits obtained. Net Profit Margin (NPM) in 2010 to 2018 was always in a good position, in 2019 and 2020 there was a very far decline to <1% until this position resulted in a bad condition. Return On Assets (ROA) in 2010 to 2018 there has always been a decline in the level of this ratio but even so this ratio is still classified as very good, in 2019 and 2020 this ratio has decreased very much, namely <1% causing this ratio to be in a state of disrepair. good. Return On Equity (ROE) in 2010 to 2018 this ratio experienced a change in the increase or decrease in the level of the ratio >10% so this ratio was fairly good, but in 2019 and 2020 there was a very large decline in the ratio level to <1% this caused this ratio in bad shape in the last two years.

Penerapan Akuntansi Pertanggungjawaban dengan Anggaran Sebagai Pengendalian Biaya pada Badan Pertanahan Nasional Kota Bengkulu Efenti Gita Torina; Neri Susanti; Nenden Restu Hidayah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No S1 (2022): SPECIAL ISSUE DNU 14 TH
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10iS1.1999

The results of this study indicate that the Bengkulu City National Land Agency has developed a good organizational structure. This can be seen from the existence of a clear description of the division of authority and responsibility for each level of management and working relationships between sections within the agency. The existence of an organizational structure allows the success of the planning and control program set by the agency. The preparation of the budget at the Bengkulu City National Land Agency aims to determine the amount of funds needed by each section in financing all operational activities to be carried out and as a tool for management in preventing irregularities in the use of funds. The budget is prepared referring to the 5-year budget plan and the 1-year work plan. The Bengkulu City National Land Agency has not separated the controlled and uncontrolled costs sufficiently, because the Bengkulu City National Land Agency has made financing for personnel expenditures and the purchase of goods. The Bengkulu City National Land Agency has made an accountability report in the form of a budget realization report. In the accountability report, it can be seen how big the comparison between the budget and its realization is, and the difference.

EFFECT OF EDUCATION AND TRAINING (DIKLAT / BIMTEK), UNDERSTANDING OF REGIONAL FINANCIAL ACCOUNTING SYSTEMS (SIMDA) ON PERFORMANCE OF REGIONAL FINANCIAL MANAGEMENT Nenden Restu Hidayah
BIMA Journal (Business, Management, & Accounting Journal) Vol 1, No 1 (2020)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.1.1.61-72

This study examines the effect of Education and Training (Diklat / Bimtek), Understanding of the Regional Financial Accounting System (Simda) on the Performance of regional financial managers. This research was conducted on 60 regional financial managers in 33 Regional Government Work Units (SKPD) Bengkulu City Government. This study collected data by giving questionnaires to respondents. Research data were processed using the SPSS program.The results of the study prove that Education and Training (Diklat / Bimtek), Understanding of the Regional Financial Accounting System (Simda) has a positive effect on the performance of regional financial managers. This proves that the better the management carried out by the regional government towards Diklat / Bimtek, the understanding of Simda which is owned by the regional financial managers in the SKPD, the better the performance of regional financial managers. Bengkulu City regional government to continue to improve the existing Diklat / Bimtek model, together with increasing understanding of Simda towards local government SKPD.

Factors Affecting the Performance of State Civil Servants at the Education and Culture Services of Kaur District Yosi Novita Sari; Ida Ayu Made Ermetha Gyatri; Nenden Restu Hidayah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 4 (2021): OKTOBER
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i4.176

The method used in collecting data for this research is a questionnaire. The data analysis method in this research is quantitative, and the sample in this study is 140 customers. Based on the results of this study concluded that: The regression equation obtained from the research results are as follows: Y = 6.263 + 0.588X1 + 0.574 X2 + e. The value of the termination coefficient R2 = 0.792. This value means that independent and dependent, contributed 79.2% in influencing the dependent variable while the rest was influenced by other variables not examined. The t test is used to determine the effect of each independent variable on the dependent variable by looking at the tsig value compared to 0.05. From the table above, the tsig value of X1 is 0.001, and X2 is 0.005. From the tsig value, it is found that the X1 variable has an effect on Y and the X2 variable has an effect on Y, 4). Fsig value 0.002 < 0.05, so it can be concluded that the variables (X1) and (X2) have an effect on the variable (Y) or together have a simultaneous effect

Analysis of Revenue Accounting Information Systems at M98 Baby Shop Shop, Bengkulu City Samsiah Maripah; Ahmad Soleh; Nenden Restu Hidayah
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit ADM Bengkulu

This study aims to analyze the income accounting information system at M98 Baby Shop in Bengkulu City. The data collection method is the interview method. The analytical method used is descriptive analysis with a comparative type. The results show that the income accounting information system, especially cash sales at M98 Baby Shop in Bengkulu City included: related functions, documents used, accounting records used and procedures that formed the system. In the application of income accounting information systems at M98 Baby Shop in Bengkulu City, there is a suitability of related functions and a network of procedures that form the system with the theory presented by Mulyadi, because at M98 Baby Shop in Bengkulu City, there is an income process that starts from the sales process and cash transfers to the bank and there is a separation of responsibilities between functions which is in the M98 Baby Shop in Bengkulu City. For the documents used and the accounting records used, there is a difference between Mulyadi's theory and M98 Baby Shop in Bengkulu City because at M98 Baby Shop in Bengkulu City, there is no journalizing at the time of the transaction because all transactions noted t is computerized with existing programs, and the documents used are not in accordance with Mulyadi's theory because all existing documents are only related to cash sales.

Analysis of the Application of Financial Accounting Standards of Small and Medium Entities (SAK EMKM) and Cooperatives in the Preparation of Financial Statements at Cooperative Saves and Loans in Bengkulu City Lesi Dwiantini; Neri Susanti; Nenden Restu Hidayah
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit ADM Bengkulu

The purpose of this study was to determine the application of financial accounting standards for micro, small and medium entities (SAK EMKM) and cooperatives in preparing financial statements at the Bengkulu City Joint Business Savings and Loan Cooperative. Data collection tools are carried out by means of documentation and unstructured interviews. The analytical method used is a comparative analysis comparing SAK EMKM and cooperatives will be compared with the application of accounting at the Joint Venture KSP Bengkulu City. Based on the results of research regarding the Analysis of the Application of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and Cooperatives in the Preparation of Financial Statements at the Bengkulu City Joint Business Savings and Loans Cooperative, it can be concluded that the implementation of SAK EMKM in the Joint Venture KSP has been going well because partly large in accordance with SAK EMKM. Meanwhile, there are two items that do not meet SAK EMKM, namely the notes on the financial statements because the Joint Venture KSP has not made notes on the financial statements and the income statement which does not include a tax expense account.

Analysis of Revenue Accounting Information Systems at M98 Baby Shop Shop, Bengkulu City Samsiah Maripah; Ahmad Soleh; Nenden Restu Hidayah
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i2.210

This study aims to analyze the income accounting information system at M98 Baby Shop in Bengkulu City. The data collection method is the interview method. The analytical method used is descriptive analysis with a comparative type. The results show that the income accounting information system, especially cash sales at M98 Baby Shop in Bengkulu City included: related functions, documents used, accounting records used and procedures that formed the system. In the application of income accounting information systems at M98 Baby Shop in Bengkulu City, there is a suitability of related functions and a network of procedures that form the system with the theory presented by Mulyadi, because at M98 Baby Shop in Bengkulu City, there is an income process that starts from the sales process and cash transfers to the bank and there is a separation of responsibilities between functions which is in the M98 Baby Shop in Bengkulu City. For the documents used and the accounting records used, there is a difference between Mulyadi's theory and M98 Baby Shop in Bengkulu City because at M98 Baby Shop in Bengkulu City, there is no journalizing at the time of the transaction because all transactions noted t is computerized with existing programs, and the documents used are not in accordance with Mulyadi's theory because all existing documents are only related to cash sales.

Analysis of the Application of Financial Accounting Standards of Small and Medium Entities (SAK EMKM) and Cooperatives in the Preparation of Financial Statements at Cooperative Saves and Loans in Bengkulu City Lesi Dwiantini; Neri Susanti; Nenden Restu Hidayah
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i2.306

The purpose of this study was to determine the application of financial accounting standards for micro, small and medium entities (SAK EMKM) and cooperatives in preparing financial statements at the Bengkulu City Joint Business Savings and Loan Cooperative. Data collection tools are carried out by means of documentation and unstructured interviews. The analytical method used is a comparative analysis comparing SAK EMKM and cooperatives will be compared with the application of accounting at the Joint Venture KSP Bengkulu City. Based on the results of research regarding the Analysis of the Application of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and Cooperatives in the Preparation of Financial Statements at the Bengkulu City Joint Business Savings and Loans Cooperative, it can be concluded that the implementation of SAK EMKM in the Joint Venture KSP has been going well because partly large in accordance with SAK EMKM. Meanwhile, there are two items that do not meet SAK EMKM, namely the notes on the financial statements because the Joint Venture KSP has not made notes on the financial statements and the income statement which does not include a tax expense account.

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