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All Journal JURNAL ILMIAH MAKSITEK AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Innovative: Journal Of Social Science Research
Hendrik Elisa Sutejo Samosir
Universitas HKBP Nommensen
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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EVALUASI IMPLEMENTASI AKUNTANSI KEUANGAN DESA MULIOREJO KECAMATAN SUNGGAL KABUPATEN DELISERDANG .HERTI DIANA HUTAPEA; Hendrik Elisa Sutejo Samosir
JURNAL ILMIAH MAKSITEK Vol 3 No 3 (2018): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.727 KB)

Abstract

This research aims to evaluate the implementation of rural financial accounting in Muliorejo village, how is the preparation and presentation of the MulioRejo village financial report in based on Permendagri No.113/2014 and the constraints in the process of preparing rural financial reports and solutions to overcome obstacles in the preparation of rural financial statements.The sample of this study was Muliorejo village, subdistrict Sunggal, Deli Serdang regency. Data collection techniques are carried out by observation, documentation. Interview and triangulation of data with descriptive analysis techniques year 2016.The results of this research that the implementation of rural financial accounting in Muliorejo Village had not yet fully carried out in the village of Muliorejo, starting from the recording phase, grouping phase, summary phase and reporting phase. In the Recording phase it has been done very well. In the grouping and summary phase it has not yet been done, because there are no journals or records that are only simple so that the recording of transaction evidence in the ledger does not yet exist and the balance sheet and working paper do not yet exist in the rural financial accounting. While this Reporting Stage has been done very well. Preparation and Presentation of rural Financial Statements Muliorejo Village is already quite good because it has complied with Permendagri No 113/2014 with consist of repoting of villange budget (APBDesa), General Cash Book, Bank Book, Tax Assistance Book, the realization of implementation of village budget report and the liquedfying the fixe nominal asset on villange assets report. And there are the constraints in the process of preparing rural financial reports is human resource capicity in the process of preparing the Muliorejo Village government report so as to improve the quality of Village, there is no Computerized System in the preparation of the 2016 Muliorejo Village government financial report and communication with all parties involved in the process of preparing the rural financial reports, the disbursement of village funds is late so that disrupts the process of preparing financial statements can run smoothly and precisely in the rural financial reporting.Based on the conclusion, it can be suggested that the Muliorejo Village bachelors go home to build a village to overcome the weakness of the human resource competencies of the village apparatus, preferably using a computerized system in the process of compiling rural government financial reports so that are better and more detailed and avoid mistakes and disbursement of village funds and recommend that disbursement of village funds not be late so as not to disrupt the process of preparing the village government financial statements.
Analisis Profitabilitas dan Likuiditas Dalam Meningkatkan Kinerja Keuangan Pada PT. Indofood Sukses Makmur Tbk Tahun 2019-2022 Gultom, Intan Angelina; Samosir, Hendrik Elisa Sutejo; Sihombing, Halomoan S
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8849

Abstract

Penelitian ini bertujuan mengetahui analisis profitabilitas dan likuiditas dalam meningkatkan kinerja keuangan pada PT. Indofood Sukses Makmur,Tbk tahun 2019-2022. Metode pengumpulan data yang digunakan berupa Dokumentasi, Teknik analisis datang yang digunakan berupa Analisis Deskriptif berupa laporan keuangan perusahaan dengan cara perhitungan profitabilitas yang diproksikan dengan Current Ratio, Cash Ratio dan likuiditas yang diproksikan dengan Return On Invesment (ROI), Return On Equity (ROE). Hasil pengujian secara parsial bahwa profitabilitas dengan menggunakan Return On Invesment dan Return On Equity pada tahun 2019-2022 mengalami penurunan sehingga dikatkan tidak efisien karena dibawah standar industri. Sedangkan pengujian Likuiditas dengan menggunakan Current Ratio dan Cash Ratio pada tahun 2019-2022 mgalamin kenaikan sehingga dikatakan efisien karena sesuai standar indutri.
Analisis Kinerja Keuangan pada Usaha Mikro Kecil (Studi Kasus Usaha Roti Kacang Mpok Atik di Kota Tebing Tinggi) Tamba, Greace Havana; Samosir, Hendrik Elisa Sutejo; Siahaan, Audrey Margareth
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.704

Abstract

This study aims to find out about the financial performance development of small micro-enterprises in a case study of peanut butter bread in a high-rise city. This research is a kind of field research. (field research). The method used is qualitative descriptive. The data collection techniques used are observations, interviews and documents. The research uses qualitative data from financial statements such as financial position reports and profit and loss reports because in this study the researchers study, analyze and draw conclusions from the financial reports of the enterprise. Based on the results of the research and analysis of the profitability ratio using the formula GPM, NPM, ROA, and ROE show that the enterprise has increased and decreased each year, the financial performance of such enterprise is assessed well in the course of the last 3 years starting from 2021-2023 If the industry average is 30% to assess the good or badness of a enterprise, then that enterprise only good in the calculation of the gross profit margin (GPM) that is above the average of the industry. In the calculation of other profitability ratios, the business of sagu flour has experienced an increase in earning profits. (in-profit). But, the average calculation results of the enterprise starting in 2021-2023 are better than in 2022.
Pengaruh Pengungkapan Good Corporate Governance terhadap Kinerja Keuangan Perusahaan (Studi pada Manufaktur Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Gulo, Ayu Lestari; Samosir, Hendrik Elisa Sutejo; Sihombing, Halomoan S.
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i1.723

Abstract

This research aims to determine the influence of Good Corporate Governance on the financial performance of companies in the transportation sector manufacturing listed on the Indonesia Stock Exchange for the 2020-2022 period. This research covers a population of 46 companies with a sample of 11 companies or 33 observations. The data used is secondary data collected using documentation data. This research data meets the requirements of classical assumption testing and hypothesis testing. The test results of this research show that the Board of Directors and Independent Commissioners variables have a negative and insignificant effect on financial performance. The suggestion given by researchers for further research is to increase the observation period in order to get a better picture and results from this research.
Co-Authors .HERTI DIANA HUTAPEA Audrey M. Siahaan Gulo, Ayu Lestari Gultom, Intan Angelina Sihombing, Halomoan S Sihombing, Halomoan S. Tamba, Greace Havana