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REBECCA EVADINE
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ANALISIS PENGAKUAN PENDAPATAN TERHADAP LABA RUGI PADA PERUSAHAAN PT. INDOTERAS SUMATERA MEDAN REBECCA EVADINE
JURNAL ILMIAH MAKSITEK Vol 4 No 1 (2019): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

Revenue recognition is the process of recording the cash flow coming in on the transfer of goods, rendering of services, or other activities. Revenue can be recognized when the transaction occurs or after the transaction is completed. Generally, revenue recognition and accrual basis can be critical event basis. In recognition of the critical event revenue basis, revenues are recorded directly as sales activities or the provision of services and profit is calculated based on the income received at the time. The recognition of revenue related to the company's income. This is due if the recognition of revenue that do not will result in the financial performance information is presented in the form of income that the company be inaccurate, because the revenue recognized would affect the company's income. The purpose of this study was to determine whether the recognition of revenue on the income the company of PT. Indoteras Sumatra, Medan in accordance with Statement of Financial Accounting Standards No. 23 About Revenue. The data used in this research is secondary data. The data collection techniques used by the author in this study is observation, interview and documentation. To analyze the data obtained by the authors using Descriptive Analysis Method. The results of this study indicate that that the recognition of revenue applied by PT Indoteras Sumatra, Medan in accordance with Statement of Financial Accounting Standard 23 on revenue. But still in need of correction on the recognition of rental income and Warehouse Building.
ANALISIS PENERAPAN AKUNTANSI AKTIVA TETAP SESUAI DENGAN PSAK NO. 16 PADA PT. AGRO TUMBUH GEMILANG ABADI Rebecca Evadine
JURNAL ILMIAH SIMANTEK Vol 2 No 3 (2018): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

Fixed assets have an important role for the smooth operation of the company. Necessary to maximize the role of the appropriated policy in the management of fixed assets. In these circumstances, the decision makers are going to need a tool of information on fixed assets are fixed assets accounting. This study aims to assess the extent to which the company has implemented a fixed asset accounting policies are consistent with the theory, which based on Statement of Financial Accounting Standards (SFAS) no. 16 in company activities.The approach used in this study is qualitative approach with descriptive research.. From the results of this study were concluded that the PT. Agro Tumbuh Gemilang Abadi in the course of accounting based on the Company's accounting policies that have led to SFAS. 16 on fixed assets. In practice, companies distinguish the type and manner of acquisition of fixed assets is by cash purchase, build their own way and etc., the company shrink its fixed assets using the Straight Line method in which it is in accordance with the applicable Accounting Standards, the company discontinue fixed assets that are not used mainly by way of removing assets from the ownership. As well as the presentation and disclosures, the company reports financial statements are in accordance with the pattern of Financial Accounting Standards
PENGARUH LIKUIDITAS, PERTUMBUHAN PENJUALAN, DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PT. ASTRA ISUZU INTERNASIONAL TBK YANG TERDAFTAR DI BEI PERIODE 2009-2017 REBECCA EVADINE
JURNAL ILMIAH SIMANTEK Vol 4 No 3 (2020): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

This research aims to determine the impact of liquidity, sales growth, and turnover of working capital towards profitability atPT. Astra Isuzu International listed on the Indonesia Stock Exchange in 2009-2017. The research methods used byresearchers are quantitative descriptive. Using secondary data. The data collection method is done by literature study. Thestatistical analyses used in this study were classical assumption tests, multiple linear regression analyses, correlation,coefficient of determination, simultaneous hypothesis testing (F test) and partially (Test T). Based on the results of thestudies it can be noted that partial liquidity, the growth of the distribution, and the turnover of working capital affect theprofitability of the company. Simultaneous liquidity, sales growth, and turnover of working capital affect profitability. Thecoefficient of determination test results in 83.4% of the variable profitability variations that can be explained by independentliquidity variables, sales growth and working capital turnover.
PENGARUH SUKU BUNGA, PENDAPATAN DAN ARUS KAS TERHADAP STRUKTUR MODAL PADA PT. NILAM WANGI MEDAN PERIODE 2013 - 2017 REBECCA EVADINE
JURNAL ILMIAH SIMANTEK Vol 4 No 1 (2020): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

Company must have purposes to gain profit in order to survive continuity of company for long term. The purpose of companyis to maximized profits to increase growth of company. On the other side, need a correction to know company’sachievements during a certain period, this is useful to take action that will be company do in the future that still in line with thepurpose of company. The purpose of this study was to determine and analyze the effect of interest rate, revenue and cashflow towards capital structure at PT. Nilam Wangi Medan period 2013-2017. This method of research is using multiple linearregression analysis with SPSS software. The result showed that interest rate, revenue and cash flow simultaneously andsignificantly positive effect towards capital structure at PT. Nilam Wangi Medan period 2013-2017. In determinationcoefficient (Adjusted R2) variations in variable interest rate, revenue, cashflow is 14,5% towards capital structure at PT.Nilam Wangi Medan period 2013-2017 and the rest are influenced by other variables that is not explained in this study suchas liability,etc. Interest rate partially negative effect and significant towards capital structure at PT. Nilam Wangi Period 2013-2017. revenue partially positive effect and significant towards capital structure at PT. Nilam Wangi Period 2013-2017. Cashflow partially positive effect and significant towards capital structure at PT. Nilam Wangi Period 2013-2017.
PENGARUH PENDAPATAN, BEBAN OPERASIONAL DAN LIKUIDITAS TERHADAP LABA BERSIH PADA PERUSAHAAN RETAIL YANG GO PUBLIC DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2017 REBECCA EVADINE
JURNAL ILMIAH SIMANTEK Vol 5 No 1 (2021): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

This study aims to determine the effect of revenue, operating expenses and liquidity on net profit at Retail Companies thatGo Public on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The research method used is descriptiveanalysis method and the data used is secondary data obtained from the Indonesia Stock Exchange, namely www.idx.co.id.Sampling was conducted by Purposive Sampling as many as 45 Retail companies. The results of this study will show thatthe partial test results (test t) of Operating Income (X1), Operating Expenses (X2) and Liquidity (X3) show the number t >0.05 then Ho is rejected and Ha is accepted, meaning that income, operating expenses and liquidity have a significantpositive effect on net profit (Y). And based on test F, simultaneous test results (test F) that the sig probability value of 0.128 >α0.05, then Ho received and Ha rejected meaning operating income (X1), operating expenses (X2) and liquidity (X3) had nosimultaneous effect on net profit (Y). This is because the level of efficiency of retail companies in carrying out their operationsaffects the revenue generated by the company. If the operational activities are carried out efficiently, then the revenuegenerated by the company will increase.
PENGARUH PENGENDALIAN INTERN PENJUALAN KREDIT TERHADAP PIUTANG TAK TERTAGIH PADA PT. MULTI TOP INDONESIA CABANG TEBING TINGGI WILAYAH MEDAN PERIODE 2013 – 2017 YENNY .; JEAN MORGAN HSIEH; REBECCA EVADINE SIAHAAN; DINA ROSMANELIANA
JURNAL ILMIAH SIMANTEK Vol 2 No 4 (2018): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

Receivables are claims of a company on the other side. Almost all entities have receivables from other parties both related tosales/income transactions and are receivables from other transactions. The purpose of this research is to know the impact ofthe internal control the sale of credit against receivables are not collected on PT Multi Top Indonesian branch The cliffs of thefield of the 2013-2017, both in partial and simultaneously. The samples used in this research is a monthly financial statementfor 5 years. The analysis are used in this research is through statistical analysis descriptive analysis and regression linearrisks. The research shows that a control of the internal credit sale significantly influences on debt not collected on PT MultiTop Indonesian branch The cliffs high for a periode of 2013-2017, with a percentage of 54 percent of the (the value of R2).
PENGARUH HUTANG JANGKA PANJANG, HUTANG JANGKA PENDEK DAN MODAL KERJA TERHADAP PROFITABILITAS PADA PT DELTA ATLANTIC INDAH MEDAN (PERIODE 2013-2017) REBECCA EVADINE
JURNAL ILMIAH KOHESI Vol 3 No 2 (2019): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

In carrying out its operations PT Delta Atlantic Indah Medan has the main objective of maximizing assets for the owner of the company or its shareholders. How to increase the profitability of company is always be a major concern for business owners, corporate management, investor or prospective creditors. The research purpose of this is to know and analyze the effect of long-term debt, short-term debt and working capital on profitability at PT Delta Atlantic Indah Medan. The method used in this research is analysis method descriptive. Analysis data method that we used is multiple linear regression by using SPSS software. The results show long-term debt, short-term debt and working capital simultaneously have a positive and significant impact on profitability at PT Delta Atlantic Indah Medan
PENGARUH MODAL KERJA, ASET DAN SUKU BUNGA TERHADAP PERTUMBUHAN LABA PADA PT. PATI SARI MEDAN PERIODE 2013 - 2017 WILSON .; MEGA RAYANI; DINA ROSMANELIANA; REBECCA EVADINE SIAHAAN
JURNAL ILMIAH KOHESI Vol 2 No 2 (2018): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

The purpose of this study is to find out the effect of working capital, assets and interest rates on profit growth in PT. Pati SariMedan. The results showed working capital, assets and interest rates simultaneously had a positive and significant effect onprofit growth in PT. Pati Sari Medan Period 2013-2017. In the coefficient of determination (Adjusted R2) variations in workingcapital variables, assets and interest rates while the rest of (100% - 11.5%= 88.5%) is another variation of variables notdescribed in this study such as cash turnover, and others. Working Capital partially has no significant effect on Profit Growthin PT. Pati Sari Medan Period 2013-2017. Assets partially have no significant effect on profit growth in PT. Pati Sari MedanPeriod 2013-2017. Interest Rates partially have a positive and significant effect on profit growth in PT. Pati Sari MedanPeriod 2013-2017.
PENGARUH PENGENDALIAN INTERN PENJUALAN KREDIT TERHADAP PIUTANG TAK TERTAGIH PADA PT. MULTI TOP INDONESIA CABANG TEBING TINGGI WILAYAH MEDAN REBECCA EVADINE; DINA ROSMANELIANA; DIANTY PUTRI PURBA; DUMARIANI SILALAHI; HARLEN SILALAHI
JURNAL ILMIAH KOHESI Vol 7 No 1 (2023): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

Receivables are claims of a company on another party. Almost all entities have receivables from other parties, both related to sales or revenue transactions and represent receivables from other transactions. The purpose of this study was to determine the effect of credit sales internal control on bad debts at PT. Multi Top Indonesia, Tebing Tinggi Branch, Medan Region, 2017-2021. This type of research is descriptive quantitative with multiple linear regression analysis method. The results of this study indicate that there is a positive and significant influence between the internal control of credit sales on bad debts at PT. Multi Top Indonesia Tebing Tinggi Branch for the 2017-2021 period, with the results of the coefficient of determination test (R Square) obtained a value of 0.541 or the effect of internal control on credit sales on uncollectible accounts at PT. Multi Top Indonesia Branch Tebing Tinggi for the 2017-2021 period amounted to 54.1%.
Pengaruh Efisiensi Biaya Bahan Baku, Efisiensi Biaya Tenaga Kerja Langsung, Dan Efisiensi Biaya Overhead Pabrik Terhadap Rasio Profit Marjin Pada Pt Cipta Karya Utama Medan Rebecca Evadine; Harlen Silalahi; Dumariani Silalahi; Berlin Barus
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7155

Abstract

The purpose of this study was to determine and analyze the effect of raw material cost efficiency, direct labor costs, and factory overhead efficiency on the profit margin ratio at PT Cipta Karya Utama in 2017-2021. The sampling technique of this study used saturated sampling with multiple linear regression analysis methods. The results showed that simultaneously the efficiency of raw material costs, direct labor costs, and factory overhead efficiency had a positive and significant effect on the profit margin ratio. While partially direct labor costs and factory overhead efficiency have no effect on the profit margin ratio. The test results for R Square is 0.207 which means 20.7% of the variation in the profit margin variable which can be explained by the independent variables of raw material cost efficiency, direct labor cost efficiency and factory overhead efficiency. Keywords: Raw Material Cost Efficiency, Direct Labor Cost, Factory Overhead Efficiency, Profit Margin Ratio
Co-Authors Berlin Barus Dina Rosmaneliana DUMARIANI SILALAHI HARLEN SILALAHI JEAN MORGAN HSIEH Jeudi A. T. P. Sianturi MEGA RAYANI Purba, Dianty Putri WILSON . YENNY .