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FINANCIAL PERFORMANCE : ACCOUNTING PERSPECTIVE Elfreda Aplonia Lau
DEDIKASI : Jurnal Ilmiah Sosial, Hukum, Budaya Vol 36, No 1 (2017)
Publisher : Prodi Ilmu Administrasi Negara

This study aims to explain the purpose of financial performance from an accounting perspective. In addition, this study aims to bring up and explain how the measurement of financial performance from an accounting perspective. Problems in this study can be formulated as follows : First, What is mean by financial performance : Accounting perspective? Second, How to measure profit from Accounting perspective? The basic theory used in this study is the theory of Management Accounting with a primary focus on financial performance and profit concept. The hypothesis of this research are, First company's financial performance is profit, second profit measured by profit period, comprehensive profit, profit according to financial capital and profit according to physical capital. Analyzer used to support this research hypothesis is earnings report by Current Operating Concept (Earnings) / Profit period and All Inclusive Concept of Income (Comprehensive Income) The results support the first research hypothesis that what is mean by the company's financial performance from an accounting perspective is profit. Similarly, the results of this study support the second hypothesis that financial performance from an accounting perspective is measured using period profit, comprehensive profits, earnings by capital financial and physical capital. The concept of profit period is intended to measure the efficiency of a firm by comparing the current period's profit with the previous year's earnings. Comprehensive profits and period earnings are complementary. Comprehensive profits bring up the profitability, effectivity, and activity.

Laba Dan Profitabilitas Elfreda Aplonia Lau
DEDIKASI : Jurnal Ilmiah Sosial, Hukum, Budaya Vol 33, No 2 (2015)
Publisher : Prodi Ilmu Administrasi Negara

The profit is the dream of every profit-oriented company. It can be expressed in various levels of understanding. Classification of profitcan be observed from several aspects. One among others that the profits seen from the financial report, it is divided into the gross profit,profit before interest and tax (EBIT), profit before tax and profit after tax or net profit. Each of these benefit terms are meaningful for stakeholders and shareholders. Profits can be used for reflectingprofitability, it depends on the intended profitability indicators.Profitability of a company will affect the policy of the investors on the investment made. The company's ability to generate profits will be able to attract investors to invest their funds in order to expand its business, otherwise the low level of profitability that will cause investors to withdraw their funds. Value of profitability can be the norm for the health of the company. Profitability is the company's ability to generate profits or profit that will be the basis of dividen. Profitability describes the ability of businesses to generate profits using all capital owned.Any gains may be a reflection of profitability. However, it should be distinguished by profitability indicators to be addressed, due to it can be measured by various criteria (Gross profit margin, Operating income ratio/Operating profit margin, Net profit margin/sales margin, Earning power of total investment/Rate of return on total assets, Net earnings power ratio/rate of return on investment and Net earning power ratio/rate of return on investment).Profitability is very meaningful to management at various levels in the workplace as well as evaluating the performance of each unit as well as a unified company/organization. Value of profitability is significant for investors, meaningful for the community, significant for banks, meaningful for the government, meaningful for employees mainly in their contribution to the company or organization they work.

PEMANFAATAN COST PROFIT VOLUME ANALISYS Elfreda Aplonia Lau
DEDIKASI : Jurnal Ilmiah Sosial, Hukum, Budaya Vol 21, No 1 (2020)
Publisher : Prodi Ilmu Administrasi Negara

This descriptive research aims to describe cost profit, volume analysis and show its use in determining the minimum production quantities that must be produced and sold in various conditions where changes in selling prices, changes in variable costs, changes in fixed costs or changes in the composition of the sales mix. Do these changes have an impact on cost profit volume analysis or BEP?This study also aims to apply the use of Cost profit volume analysis in sales or production planning, planning for normal selling prices, planning for production methods and determining the plant's closing point (shut down point)The results showed that: 1. BEP can change because of a. there is a change in the selling price while the costs are fixed, there will be a change in the Break Even Point , if there is an increase in the selling price it will decrease the BEP point. And vice versa if there is a determination of the selling price it will raise the BEP point. b) changes in variable costs with fixed selling price conditions, there will be a change in Braek Even Point points in proportion to these changes, i.e. if an increase in variable costs will increase the BEP point. And vice versa if there is a variable cost determination will reduce the point BEP.c) changes in fixed costs with the variable costs and fixed prices, there will be a change in the Braek Even Point point proportionally to these changes, if an increase in fixed costs will increase the point BEP And vice versa if there is a fixed cost determination will reduce the BEP point. 2. BEP can be used for sales or production planning in order to obtain the desired profit. 3. BEP can be used for planning the normal selling price, ie the selling price of a product that can help the company achieve the desired profit target.4 BEP can be used in the selection of production methods (labor intensive or capital intensive) .5 BEP can be used to close the company or not.

EFISIENSI BIAYA MELALUI PEMANFAATAN TRANSPORTATION METHOD Elfreda Aplonia Lau
DEDIKASI : Jurnal Ilmiah Sosial, Hukum, Budaya Vol 22, No 2 (2021)
Publisher : Prodi Ilmu Administrasi Negara

This study was conducted to find out whether the transportation costsof cement at PT. Bosowa in 2020 to distribute cement from Palaran andBalikpapan storage warehouses to markets that require it, namely Handil,Samboja, Samarinda and Spaku, can be saved or streamlined by usingtransportation methods. It also proves whether the temporary load allocationusing the North West Corner Method has provided the optimum solution orwhether it must be accompanied by optimal testing.The theoretical basis used in this study is management accountingtheory which emphasizes cost efficiency and transportation theory whichpresents transportation methods.The analytical tool used in this study is the North West Corner Method(NWCM) to allocate temporary loads while the optimal allocation uses theStepping Stone Method.The findings of this study indicate that the use of the North WestCorner Method of temporary load allocation does not necessarily result inoptimal load allocation and determination of transportation costs, thereforeit is necessary to test the temporary load allocation using the stepping stonemethod or the modified distribution method. Transportation Method isproven to be able to streamline cement transportation costs at PT. BosowaSamarinda branch in 2020.

PENENTUAN ONGKOS ANGKUT TOTAL MINIMUM Elfreda Aplonia Lau
DEDIKASI : Jurnal Ilmiah Sosial, Hukum, Budaya Vol 39, No 2 (2018)
Publisher : Prodi Ilmu Administrasi Negara

This study emphasizes the way to determine the optimal transportation costs (minimum) by using the transportation method. This research was conducted on the consideration that the presence of transportation methods has helped managers in calculating total transportation costs, so that products can be distributed with optimal / minimum total costs. Determination of minimum total freight costs is certainly one of the strategies used in competition, namely the price suppression strategy. Low freight costs provide opportunities for entrepreneurs to determine low selling prices. There are 4 initial table methods prepared in allocating temporary loads from a source to a destination. The four initial table methods are North West Corner Method (NWCM), Least Cost Method (LCM), Vogel Aproximation Method (VAM) and Russell Aproximation Method (RAM). The optimal test for whether or not the distribution with the initial table is done using the Stepping Stone method and the Modified Distribution method. The availability of these methods encourages to assess whether the determination of the total freight costs is based on the North West Corner Method, the Least Cost Method, the Vogel Aproximation Method, the Russell Approximation Method which has the same effect on the optimal (Minimum) transportation costs when measured by Stepping Stone Method and / Distribution Method? Among the Stepping stone methods and the Modified Distribution Method give the same or different decisions in making a decision on the choice of transportation method? How is it used? Illustration of the use of transportation methods in determining the optimal total freight costs based on Yanel company data concluded that: First, determining the total freight cost based on the North West Corner Method, the Least Cost Method, the Vogel Application Method, the Russell Approximation Method does not necessarily have the same effect on the optimal (Minimum) transportation costs measured by the Stepping Stone Method and / Distribution Method. Second, optimal testing (minimum freight) with the Stepping stone Method and Modified Distribution Method gives the same decision so that organizations or companies that want to apply the transportation method in determining the minimum total freight costs can choose between stepping stone and modified distribution testing methods. Third, selection the initial table method and the test method depend on the user, which method is most easily understood

INDEPENDENSI AUDITOR, ETIKA AUDIT DAN KUALITAS AUDIT Elfreda Aplonia Lau
DEDIKASI : Jurnal Ilmiah Sosial, Hukum, Budaya Vol 37, No 2 (2017)
Publisher : Prodi Ilmu Administrasi Negara

Independence, Audit Ethics And Audit Quality.The aim to review the influence of Auditor independence, Audit Ethics or Professional Auditor's Ethics on Audit Quality. The assessment was conducted descriptively with reference to the studies that have been done. Based on the review, it is known that independence as an independent variable has a significant effect on audit quality, on the other hand independence has no significant effect on audit quality.Auditor independence affects the quality of the audit if the auditor is able to uphold or maintain its independence. It’s cna be achieved if the auditor in performing his duties is guided by the audit standards established by the Indonesian Institute of Accountants – Ikatan Akuntansi Indonesia’ (IAI), that is the general standards, standard field work and reporting standard. Conversely, the independence of the auditor does not affect the quality of the audit if the independence of the auditor is weakened. The weakening of the auditor's independence is due to the conflict of power of role such as the client can suppress the auditor against professional standards and in large measure, a healthy client's financial condition can be used to suppress the auditor by making the auditor's replacement.This may make the auditor unable to withstand the pressure of the clientThe ethics of the auditor may be placed as an independent variable affecting audit quality and other findings show the ethics of the auditor as independent variable, not affecting the quality of audit. While the result of others research find that the auditor ethics is placed as a moderating variable that moderates the influence of independence on audit quality and moderates the influence of competence on audit quality.Overall, it can be said that the influence of attitude toward the behavior, subjective norm and perceived behavioral control on intention in determining individual behavior is determined by intention to behave. The amount of influence attitude toward the behavior, subjective norms and perceived behavioral control can vary from individual to individual

Informasi Laporan Keuangan, Kondisi dan Prestasi Perusahaan Elfreda Aplonia Lau
DEDIKASI : Jurnal Ilmiah Sosial, Hukum, Budaya Vol 35, No 2 (2016)
Publisher : Prodi Ilmu Administrasi Negara

A proof that the company manage its finances effectively is to detect the source and use of funds. Plans for the utilization of f

ANALISIS AKUNTANSI UNTUK PERSEDIAAN OBAT GENERIK BERDASARKAN PADA PSAP NO. 05 DI RSUD ABDOEL WAHAB SJAHRANIE SAMARINDA Ros Nirwana; Elfreda Aplonia Lau; Umi Kulsum
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 1 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

This reseach aim to compare recording and drugs inventory especially characterized generic drug by the largest transaction and drugs that often out of stock. Generic drugs consist of five types of generic injection and five types of tablets, spesifically NaCl 0,9% 500 Ml Inj, Ranitidin Inj, Dexamethasone 5 Ml Inj, Cefotaxime 1 g Inj, Gentamicin 80 Mg Inj, Amoxicillin 500 Mg, Antasida Doen, Dexamethasone 0,5 Mg, Chlorpeniramin, and Lansoprazol from January 1st to December 31st 2018 at RSUD Abdoel Wahab Sjahrani Samarinda on Palang Merah street Samarinda Indonesia, according to recording and aassessment stock of generic drugs river to PSAP No 05 of 2010.Methods in this comparison were Perpetual Method and First In First Out(FIFO) Method based on PSAP No. 05 of 2010. The results of this research were the recording and assessment of generic drug supplies at Abdoel Wahab Sjahranie Samarinda General Hospital not in accordance with PSAP No. 05 of 2010

THE EFFECT OF CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), TOTAL ASSET TURNOVER (TAT) AND FIRMS SIZE (FS) TO RETURN ON EQUITY (ROE) IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2013 -2018. Mahmudin Mahmudin; Elfreda Aplonia Lau; Beatrix Tandirerung
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 2 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

This research was conducted to know and analysis the effect of Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT) and Firm Size (FS) on Return on Equity (ROE) in mining companies listed on the Indonesia Stock Exchange in 2013 -2018. The study was conducted using multiple linear regression methods.The results of research say that simultaneously Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT) and Firm Size (FS) have a significant effect on Return on Equity (ROE. The test results show that Partially Debt to Equity Ratio (DER) and Firm Size (FS) have a positive and significant effect on Return on Equity (ROE). While Total Asset Turnover (TAT) has a positive and significant effect on Return on Equity (ROE). On the other hypothesis testing, Current Ratio (CR) has no significant effect on Return on Equity (ROE).

LIKUIDITAS PT INDOFOOD TAHUN 2015-2016 Elfreda Aplonia Lau
RJABM (Research Journal of Accounting and Business Management) Vol 2, No 1 (2018)
Publisher : LPPM University 17 Agustus 1945 Samarinda

he rise of corporate activities encourages management to work smart and skilled in order to achieve the company's goals effectively and efficiently. Work effectively and efficiently will be unbalanced if not lonely with honesty. Company honesty can be reflected in its ability to meet short-term obligations commonly known as liquidityThis study aims to determine and analyze the liquidity of PT. Indofood in 2015 and 2016 and measure its growth. The theory used in this research is management accounting that focuses on liquidity, current ratio, quick ratio and cash ratio. The hypothesis of this research is hypothesis 1 to 3: Liquidity PT Indofood in 2015 and 2016 get the criteria of rule of thumb, and hypothesis 4 to 6: Liquidity of PT. Indofood in 2016 experienced growth. The analysis tool used is liquidity analysis measured from current ratio, quick ratio and cash ratio.The results showed that PT. Indofood is able to get its short term obligations in 2015 and 2016 and get the criteria of rule of thumb. Besides, the result of research shows that liquidity of PT. Indofood in 2016 experienced growth compared to liquidity in 2015. The results of this study can be used by stakeholders in deciding to invest in PT. Indofood or otherwise.

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