Claim Missing Document
Check
Articles

PENERAPAN PENYUSUNAN LAPORAN KEUANGAN PADA USAHA KECIL MENENGAH BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (Studi Pada Waserda Di Kecamatan Tenayan Raya, Pekanbaru) Indah Harnum; Makhdalena Makhdalena; R.M. Riadi R.M. Riadi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 5, No 1 (2018): WISUDA APRIL 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract: The focus of the problem in this research is: to know the suitability of accounting application of Micro, Small and Medium Enterprises (SMEs) in Lintas Timur Street Tenayan Raya District, Pekanbaru with generally accepted accounting principles. The financial statements discussed in this study are limited to the Income Statement, with a total population of 38 SMEs. Method of data analysis using descriptive qualitative. Based on the results of research minimarket in District Tenayan Raya Pekanbaru City has not applied the accounting of Micro Small and Medium Enterprises in accordance with generally accepted accounting principles in the recording and preparation of balance sheet and income statement. This can be seen from the responses of respondents where most of which is 27 or 70.05% minimarket does not record in the journal accounting and as much as 28 or 75% minimarket declare are not to separate between business finance and household finances, then about the presentation of income statement, 24 or 63.16% of minimarket states does not make income statement with reason that they do not understand how to make financial statement. All minimarket in Lintas Timur Street Tenayan Raya Sub-district Pekanbaru City has made general journal book, but there are only 8 or 21,05% minimarket which make daily journal, cash receipt book and book of cash expenditure. As for the other records, none of the minimarket made it.Keyword: Small and Medium Enterprises and Financial report
ANALISIS KINERJA KEUANGAN KOPERASI UNIT DESA DI KABUPATEN KAMPAR Rahmad Danel; Caska Caska; Makhdalena Makhdalena
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 2, No 1 (2015): wisuda februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract:This study aims to determine the level of financial performance of Cooperatives in Kampar Regency Village Unit views of the financial statements based on financial ratios Liquidity, Solvency, and Profitability. This study in village cooperatives located in Kampar District, amounting to 24 units of village cooperatives. The data collection technique is to use the financial statements of the Kampar district cooperative offices. The analysis technique used is a financial ratio analysis. the results showed: 1) the level of liquidity unfavorable 7.17% -185%. 2) the level of solvency is less baik112, 31% -471.55%. 3) the level of capital itself shows baik371 conditions, 55% -1.93%. 4) the rate of return on assets indicates a good condition 21.61% -0.10%. 5) rates of return of capital alone showed a good condition 54.93% -1.67%.Keywords: performance, financial reports and financial ratios
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN ANGGOTA PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) UNIVERSITAS RIAU Dian Gusriani; Makhdalena Makhdalena; RM. Riadi RM. Riadi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 8, No 2 (2021): EDISI 2 JULI-DESEMBER 2021
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract: This study aims to determine the effect of service quality on the satisfaction of cooperative members at the Indonesian Employee Cooperative (KPRI) University of Riau. The population in this study were all members of the Republic of Indonesia Employee Cooperative (KPRI) University of Riau totaling 854 members. Sampling in this study used the Slovin formula, based on calculations using the Slovin formula, with an error rate of 10%, 90 samples were obtained. Data collection techniques in this study using a questionnaire (questionnaire). The data analysis technique used is Descriptive Analysis, Classical Assumption Test and Hypothesis Testing. The results showed that service quality had a positive and significant influence on the satisfaction of members of the Indonesian Civil Servant Cooperative (KPRI) University of Riau.Key Words: Service Quality, Member Satisfaction
PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA KEUANGAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2014 s.d 2016) Fitriatun Fitriatun; Makhdalena Makhdalena; RM. Riadi RM. Riadi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 5: Edisi 2 Juli-Desember 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract : This study aims to determine and analyze the effect of managerial ownership and institutional ownership on financial performance. The population of this study are all manufacuring companies listed on the Indonesia Stock Exchange for the period 2014-2016 that have data managerial ownership, institutional ownership and financial performance there were 19 companies with a total years of observation 57. Data obtained from Indonesian Capital Market Directory (ICMD) and website each company. The data analysis technique used in this research is path analysis with the help of SPSS program package. The results show that managerial ownership and institutional ownership simultan eously effect the financial performance. Partially, managerial ownership has a positive effect on financial performance and institutional ownership has a negative effect on financial performance.Keywords : Managerial Ownership, Institutional Ownership, Financial Performance
HUBUNGAN KINERJA PENGURUS TERHADAP KEPUASAN ANGGOTA PADA KOPERASI KHIZAINUL KHOIR DESA ALAHAIR KABUPATEN KEPULAUAN MERANTI Zuliya Zuliya; Makhdalena Makhdalena; Gimin Gimin
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 5: Edisi 2 Juli-Desember 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract: The purpose of this study is to see the relationship between the performance of cooperative administrators and the satisfaction of cooperative members. The population of this study were members of the Khizainul Khoir cooperative which amounted to 30 people and all were studied. The type of data from this study is primary data sourced from cooperative members using a questionnaire. Data analysis techniques from this study use product moment with the help of SPSS. The results of the study show that the performance of cooperative administrators is positively related to the satisfaction of members of the Khizainul Khoir cooperative at 0.407.Keywords: Managemen, Performance, Member, Satisfaction
PENGARUH FINANCIAL STABILITY, NATURE OF INDUSTRY DAN PERGANTIAN AUDITOR TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2015-2019 Ervia Apriani; Makhdalena Makhdalena; RM. Riadi RM. Riadi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 8, No 1 (2021): EDISI 1 JANUARI-JUNI 2021
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract: The presentation of financial statements is used to inform the company's financial position, performance and cash flows. Sometimes companies commit fraud by manipulating financial statements to describe good conditions. The purpose of this study was to determine the influence of financial stability, nature of industry and change in auditor on financial statement fraud. This type of research is quantitative research. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange period 2015-2019 of 36 companies. The data analysis method used is path analysis. The results showed that simultaneously financial stability, nature of industry and change auditor had an effect on financial statement fraud. Meanwhile, partially only financial stability has an effect on financial statement fraud. The nature of industry and change in auditor has no effect on financial statement fraud.Key Words: Financial Statement Fraud, Financial Stability, Nature Of Industry, and Change In Auditor
PENGARUH PERPUTARAN MODAL KERJA TERHADAP TINGKAT LIKUIDITAS PADA PERUSAHAAN PROPERTI YANG TERDAFTAR DI BEI PERIODE 2009-2013 Diarni Junita Junita; Sri Kartikowati Kartikowati; Makhdalena '
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 2, No 2 (2015): Wisuda Oktober Tahun 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract: This study aims to determine the effect of rotation of working capital to the level of liquidity in the property companies listed on the Indonesia Stock Exchange 2009-2013 period. The population in this study are property firms listed on the Indonesia Stock Exchange in 2009-2013, amounting to 13 companies. The data is secondary data obtained in the form of data that have been published and available in the company. Data is analysed using simple linear regression.The results of this study concluds that: working capital turnover and significant effect on the level of liquidity of property companies listed on the Indonesia Stock Exchange 2009-2013 period as measured by the current ratio and quick ratio. But if liquidity is measured by the ratio of cash, working capital turnover no effect. It is known that the turnover of working capital negatively affect the company's liquidity level, meaning that with the increase in working capital turnover will decrease the liquidity of the company and vice versa. Advice can be given that the company is expected to run or control the level of liquidity and working capital turnover of the company, because it is very useful to measure the performance of companies during a certain period, which is expected to provide evaluation and policy analysis for the determination of the next period.Keywords: working capital turnover, liquidity levels.
PENGUKURAN KINERJA PERUSAHAAN DENGAN PENDEKATAN BALANCED SCORECARD PADA PT. CIPTA GRIYA DINAMIKA Selvi Yohana; Makhdalena Makhdalena; Gusnardi Gusnardi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 1, No 2 (2014): Wisuda Oktober Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT : This research was done in Developer Company of PT. Cipta Griya Dinamika, by using Balanced Scorecard Approach with four perpectives which measured, which are the financial perpective, customer perpective, internal business process perspective and growth and study perpective. Research method which used in analyse descriptive, history analyse and survey. Data analyse technique which used is using primary and secondary data. Research result that performance PT. Cipta Griya Dinamika for the financial perpectives, current ratio has averaged 151,63% is categorized as not good because less than 200%, profit margin is categorized as good, operating ratio is categorized as good and ROI is categorized as good. For the customer perpectives, achievement customer is categorized as not good because less than last year, retention customer is categorized as good, profitability customer is categorized as good and satisfaction customer is in the good criteria because the 53 than 67 customers or 79,10% were satisfied for PT. Cipta Griya Dinamika. Internal business process perspective is nothing because PT. Cipta Griya Dinamika not make innovation process and on sale service, so that is categorized as not good. Growth and study perpective, employees productifity is categorized as good, employees retention is categorized as good and employees satisfaction is in the good criteria because the 4 than 7 employees or 57,14% were very satisfied for PT. Cipta Griya DinamikaKeyword : Performance, balanced scorecard
PENGARUH MODAL SENDIRI DAN VOLUME USAHA TERHADAP SISA HASIL USAHA KOPERASI DI KABUPATEN BENGKALIS PERIODE 2013 s.d 2015 Intan Permatasari; Makhdalena Makhdalena; Gani Haryana
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 5: Edisi 2 Juli-Desember 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract: this research aims to knowing and analyzing the influence of equity and business volume on the net income. The population in this research were all cooperatives registered in the Dinas Koperasi dan UMKM Kabupaten Bengkalis that have data (equity, business volume and net income) totaling 14 cooperatives with total years of observation 42. The data researched was obtained from the Dinas Koperasi dan UMKM Kabupaten Bengkalis. The data analysis technique used in this research is path analysis. The result of research indicated that the equity and business volume both simultaneosly and partially affect to net incomeKeyword : Own Capital, Business Volume and Net Income
PENGARUH CAMEL TERHADAP RETURN SAHAM YANG TERDAFTAR PADA BANK UMUM SWASTA NASIONAL PADA BEI PERIODE 2012-2014 Resti Honora; Makhdalena '; R.M.Riadi '
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract: To assess the stock returns are many factors that can be used as a parameter, from a variety of factors, among others, the company's financial information obtained reflected by financial ratios. Financial ratio analysis is an analytical instrument company that explains the changes in the financial condition or operations of the past achievements and help illustrate the change to later demonstrate the opportunities and risks in the company concerned. Financial ratios are basically prepared by combining the figures in the financial statements. Financial ratios become one of the decision makers for both internal and external parties, especially creditors and investors, financial ratios can be used in determining whether a reasonable company to be granted credit or to clear land for a good investment. The purpose of this study was to determine whether there is influence on stock returns CAMEL. The method used in this research is descriptive quantitative manner mendeskriptifkan research variables include CAR (Capital Adequacy Ratio), NPL (Non Performing Loan), ROA (Operating Expenses Against Operating Income), ROA (Return on Assets), LDR (Loan To Deposit Ratio) and Stock Return sourced the data from the Indonesian Stock Exchange (IDX). Based on the financial statements will be calculated a number of financial ratios commonly used as the basis of assessment of the bank. Based on the results of the regression analysis, simultaneously, CAR, NPLs, ROA, ROA, and LDR significant effect on stock return of 32.2% while the remaining 67.8% are influenced by variables that are not observed in this study model, but partially ROA and ROA are variables that significantly affect the Stock Return whereas other variables namely CAR, NPL, and LDR is not significant.Keywords: CAR,NPL,BOPO,ROA,LDR,Return Saham
Co-Authors ', Hendripides ', R.M.Riadi ', RM.Riadi ', Sumarno Adam Suar Ade Fitri Anggraeni Adinda Maihartati Aditya Pandu Wicaksono Ahmad Reski Mulia Almasdi Syahza Ana Ulfa Sugiarti Angel Sri Meilinda Anggun Santika Anisa Rahmadani Arien, Wilasari Arni Yusnika Asri ' Asri Seni Vinal Azhar Azhar Azhar Azhar Azhar Azhar Azlan ' Bangkit Suryadi Rajagukguk Bertiza Handayani Caska - Daeng Ayub Daviq Chairilsyah DefiSusanti DefiSusanti Desi Zulvina Desi Zulvina Desi Zulvina Desnita Desnita Dewi Agustina Dewi Agustina Dian Gusriani Diarni Junita Junita Elfira Oktarina Eli Hasmita Elvira Yenti Elvis Arisman L. T ERINTA ERINTA Ervia Apriani Faizal Faizal Fakhri Ras Fakhri Ras Fermadi, Heru Lian Firdha Desi Triani Fitri Zulvina Fitrianti Fitrianti Fitriatun Fitriatun Gani Haryana Gani Haryana Haryana, Gani Haryana Gimin Gimin Gusnardi Gusnardi Gusnardi Gusnardi Hambali Hambali Hardisem Syabrus Hardisyem Syabrus Hasnawati Hasnawati Hendripides ' Hendripides Hendripides Hendripides Hendripides Honora, Resti Humosor Panuju Panuju, Humosor Panuju Indah Harnum Intan Permatasari Irwansyah Putra Jupri Jupri Kartika Sari Kartika Sari, Kartika Sari Kartika Khairunnisa Rafli Putri Rafli Putri, Khairunnisa Rafli Putri Rafli Kiki Ardian Kiki Mega Santi Lusi Susanti M. Didy Syaputra Mahdi Jufri Mahdum Mifta Rizka Mifta Rizka Mita Ulita Manurung Muhammad Nasir Mujiono Mujiono Mulyana Sari Murni Baheram Nidia Elvina Nopitasari Pitri Nuraini Nuraini Nurpit Junus Nurpit Junus Nurul Annisa Zulmi Prihartini Rahayu R. M. Riadi R. Wenmar Isqaedah R.M Riadi R.M Riadi R.M. Riadi R.M. Riadi R.M.Riadi ' RAFIUD DRAJAD Rahmad Danel Raisya Fahira Reni Efriza Resti Honora Retnosari Andrajati Ria Azmayani Riadi Riadi Risma B Rizki Imran Rizky Windar Amelia RM Riadi RM. Riadi RM. Riadi RM. Riadi RM.Riadi ' RM.Riadi Riadi Roma R. Siburian Rr Sri Kartikowati Sapriadi Sapriadi Selvi Yohana Sianturi, Rahmat Siti Fatimah Z Solly Aryza SRI ASTUTIK Sri Kartikowati Sri Kartikowati Kartikowati SRI LESTARI Sri Wahyuni Suhendri Suhendri Sumarno Sumarno Sumarno Sumarno Sundakir Sundakir Sutriayu Sutriayu Suwanto Suwanto Syakdanur Syakdanur Tengku Saherbanun Tri Sovia Yanreta Uli Yamasari Valentine Pratiwi Widia Sinta Sinta Widya Asrini Asrini, Widya Asrini Windy Herprianingsih Wusono Indarto Yamasari, Uli Yani Zulvina Yani Zulvina Yani Zulvina Yulia Sari Yuliani Yuliani Yulmaidar Yulmaidar Yusniar Harahap Yusnika, Arni Zita Barlian Zulfan Saam Zulfan Saam Zuliya Zuliya Zulkarnain Zulkarnain Zulkifili N