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All Journal Owner : Riset dan Jurnal Akuntansi
Yobi Nagoya Pratiwi
Institut Teknologi dan Bisnis PalComTech
Economics, Econometrics & Finance

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Analisis Modal Kerja pada Industri Telekomunikasi di Indonesia Mutiara Lusiana Annisa; Ruth Samantha Hamzah; Yobi Nagoya Pratiwi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.891

Abstract

Working capital is an important aspect of company expenditure. Incapability to maintain a satisfactory level of working capital leads to higher possibility of default. The analysis of sources and uses of working capital is substantial for managers in predicting the usage and spending of efficient working capital. This study purposes to examine the reports on sources and use of working capital of telecommunication companies listed on the Indonesian stock exchange circa 2019 and 2020. Further, we collected six companies as samples, therefore there were 12 sample observations. Quantitative descriptive is used as the method and the secondary data was obtained from the financial reports. The results show that 33.3% of telecommunications companies use working capital optimally, meanwhile the remaining 66.7% have not been efficient in managing their working capital. Companies that are efficient in the use of working capital are PT Jasnita Telekomindo Tbk (JAST) and PT Telkom Indonesia Tbk (TLKM).
The Effect of Financial Accounting Practices and Management Accounting Practices on MSME’s Economic sustainability Yobi Nagoya Pratiwi; Febrianty; Poppy Febrina; Mutiara Lusiana Annisa
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.925

Abstract

This study aims to find empirical evidence regarding the level of adoption of financial accounting practices, assessment of accounting practices to MSMEs, and to see the correlation between financial accounting practices and management accounting practices of MSMEs in Palembang. Total of 1,103 MSMEs registered at Cooperatives and Micro, Small and Medium Enterprises Office is the research population. The sampling technique used the Taro Yamane formula to determine the size of the sample. After obtaining the number of samples, the random sampling method was used to select the MSMEs that were used as research samples. The precision of the sample used in this study was 0.2 and the research sample obtained was 50 samples. The data analysis method used was descriptive statistics and simple and multiple linear regression with a significance level of 0.05. The result is that there is a significant positive effect between financial accounting practices and management accounting on economic sustainability with a probability of 0.006 < 0.005. The most widely adopted financial accounting practice is the recording of sales and purchase transactions, while the most widely used management accounting practice is in operational budget planning.
Co-Authors Febrianty Hamzah, Ruth Samantha Mutiara Lusiana Annisa Poppy Febrina