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The Implementation of Web-Based Financial Statements Application in Islamic Education Foundations Iwan Suhasto; Shinta Anggraeny; Dewi Kirowati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 1 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i1.11

Islamic Education Foundation is a non-profit entity consisting of MA, MTs, Vocational Schools, Foundations, and Islamic Boarding Schools. This study aims for a web application that can be used in the financial data processing of the Al-Mujaddadiyyah Islamic Education Foundation replacing manually. The application is designed using the waterfall development method. The application was tested on several browsers and tested by the foundation consisting of the chairman of the foundation, the MTs admin, the MA admin, and the SMK admin. This application makes it easy in the process of reporting financial statements. The features contained in the application include administration management, donations, financial reports, student data, and employee data. Financial statements are divided into statements of financial position, activity reports, and cash flow statements.

Analysis of Telecommunication Tower Accounting at PT. Sarana Menara Nusantara Tbk. in 2014-2015 period Shinta Anggraeny; Trisna Oktavia; Sugiharto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 1 (2020)
Publisher : Politeknik Negeri Madiun

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This study aims to determine the accounting treatment of telecommunication tower companies, especially PT Sarana Menara Nusantara Tbk, which recognized telecommunications tower as fixed assets in 2014 and recognized as investment properties in 2015 and the impact of their accounting for that period. This type of research is qualitative research, using interpretive descriptative methods. Data presented in descriptive form without processing with other analitycal techniques. With this research, information is expected to equalize perceptions related to differences that occur regarding differences in recognition of telecommunications tower and to assist companies in evaluating performance, especially in terms of achieving earning.

Penilaian Tingkat Kesehatan Keuangan Industri Rokok Sebagai Alat Pendeteksi Resiko Kebangkrutan pada Perusahaan Rokok Yang Terdaftar di Bursa Efek Indonesia Dewi Kirowati; Shinta Anggraeny
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 1 No. 1 (2016)
Publisher : Politeknik Negeri Madiun

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Penelitian ini dilakukan dalam bentuk analisis laporan keuangan yang bertujuan untuk mengetahui kinerja perusahaan dalam suatu periode tertentu.Analisis dilakukan selain untuk evaluasi kinerja perusahaan diperlukan untuk mengetahui tingkat kesehatan perusahaan serta resiko kebangkrutan yang dihadapi perusahaan.Hasil analisis dapat digunakan untuk mengambil keputusan atau kebijakan dimasa datang yang tepat untuk mengurangi resiko-resiko yang dihadapi.Bursa Efek Indonesia Kantor Perwakilan Surabaya Jl. Basuki Rahmat No. 46 Surabaya60261 Jawa Timur Indonesia sebagai sumber data penelitian.Empat perusahaaan besar pada industri rokok yang terdaftar di BEI (Bursa Efek Indonesia) yang menjadi objek penelitian adalah PT Bentoel Internasional Investama Tbk, PT Hanjaya Mandala Sampoerna Tbk terdaftar, PT Gudang Garam Tbk, dan PT Wismilak Inti Makmur Tbk. Data sekunder yang akan dianalisis adalah laporan keuangan periode 2009 s.d. 2013. Analisis yangÂ digunakan untuk mengetahui kinerja dan tingkat kesehatan perusahaan menggunakan rasio keuangan, sedangkan untuk prediksi resiko kebangkrutan menggunakan Almant Z-Score. PT Bentoel Internasional Investama Tbk tahun 2009, 2012, dan 2013 dalam kondisi kurang sehat.Tahun 2010 dan 2011 PT Bentoel Internasional Investama Tbk dalam kondisi sehat. PT Bentoel Internasional Investama Tbk dalam tahu 2009 s.d. 2012 kondisi perusahaan dalam grey areadan tahun 2013 kondisi bangkrut. PT Hanjaya Mandala Sampoerna Tbk digolongkan perusahaan yang dapat berdaya saing, tahun 2009 s.d. 2013 dalam kondisi sehat dan tidak bangkrut. PT Gudang Garam Tbk dalam tahun 2009 s.d. 2013 dalam kondisi kurang sehat dan grey area. PT Wismilak Inti Makmur Tbk terlihat sangat mengesankan yaitu kondisi sehat dalam tahun 2011 s.d. 2013 terhitung sejak terdaftar di BEI dan dapat diketahui nilai Z mengalami kenaikan walaupun masih dalam kondisi grey area.

Analisis Kinerja Keuangan dan Alokasi Belanja Modal Pemerintah Daerah (Studi Kasus di Pemerintah Kota Madiun Tahun 2011-2015) Shinta Anggraeny; Ahmad Kudhori; Tri Lestariningsih
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 1 No. 1 (2016)
Publisher : Politeknik Negeri Madiun

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Hasil penelitian ini menunjukkan bahwa kinerja keuangan yang diukur dengan rasio kemandirian keuangan, efisiensi PAD dan derajat desentralisasi serta alokasi belanja modal selalu mengalami kenaikan dari tahun 2011-2015. Hasil penelitian ini menunjukkan bahwa kinerja keuangan yang terdiri dari derajat desentralisasi, efektivitas PAD dan kemandirian keuangan secara simultan maupun parsial berpengaruh signifikan terhadap alokasi belanja modal. Nilai adjusted R2 sebesar 0,658 hal ini menunjukkan bahwa sebesar 65,80% variasi dari alokasi belanja modal dapat diterangkan oleh variabel desentralisasi fiskal, efektivitas PAD dan kemandirian keuangan, sedangkan 34,20% diterangkan oleh variabel lain yang tidak masuk dalam penelitian ini.

BRI Syariah Stock Price Assessment Analysis Before and After the Merger Shinta Anggraeny; Iwan Suhasto; Dewi Kirowati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 2 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i2.171

This study aims to determine the valuation of BRI Syariah stock prices before the merger and after the merger. The assessment of stock prices in this study uses fundamental analysis, which is an analysis used to determine the condition of the company by studying matters relating to the basic conditions or fundamentals of a company both quantitatively and qualitatively. Stock price assessments can use five ratios, namely the determination of stock prices in this study using five ratios, namely Earning Per Share (EPS), Price Earning Ratio (PER), Price to BooK Value (PBV), Debt To Equity Ratio (DER), Return On Equity (ROE). The object used in this research is Bank Rakyat Indonesia Syariah (BRIS), which is one of the state-owned Islamic banks which has been merged by the Ministry of SOEs. The results showed that the EPS value at the end of 2020 was 25.05, while in the first quarter of 2021 it fell to 18.08 and in the second quarter of 2021 it rose significantly to 36.00. The PER value at the end of 2020 was 89.80, while in the first quarter of 2021 it was 126.66 and in the second quarter of 2021 it fell significantly to 63.89. The PBV value tends to have a fairly stable change. At the end of 2020 it had a value of 4.09, while in the first quarter of 2021 it was 4.18 and in the second quarter of 2021 it was 4.05. The DER value also has a stable change and is still in a fairly high range of DER values. At the end of 2020 it has a value of 9.60, in the first quarter of 2021 it is worth 9.42 and in the second quarter it is 9.59. The ROE value at the end of 2020 had a value of 5.03, then in the first quarter of 2021 it rose to 14.42 and in the second quarter of 2021 it fell back to a value of 9.59.

Analysis of Earnings Management in Cosmetics and Household Sub-Sector Companies Iwan Suhasto; Shinta Anggraeny; Dewi Kirowati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 2 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i2.189

Every company was founded with the aim of making a profit and maximizing the company's wealth. This study aims to determine the company's earnings management. Earnings management is an option used by company managers in meeting the company's needs in terms of improving performance by regulating company profits for a certain period. Profit is an important component in performance appraisal. The financial report contains a description of management's performance which then becomes the basis for determining investment. The object of research is the cosmetics and household needs sub-sector companies listed on the IDX. The method used as the basis for calculating earnings management is using the Healy model in the 2015-2019 financial statements. The Healy model is a fairly simple earnings management calculation model performed by comparing the average total accruals divided by the total accruals of the previous period. The data used is secondary data obtained from the IDX official website. Data collection techniques in this study using literature study. The data analysis technique used begins with collecting data in the form of financial statements and calculating descriptive accruals. The calculation results are used as the basis for earnings management analysis.

Synergy Improves Literature and Inclusion Indonesian Islamic Bank Dewi Kirowati; Iwan Suhasto; Shinta Anggraeny
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.426

Based on OJK data, the literacy index ranges from 8.93% or far below the conventional bank index, which is 38.03%. Meanwhile, the Islamic financial inclusion index only reached 9.1% or below the conventional bank index of 76.19%. Low financial literacy results in the development of the stock market of the Islamic financial services industry being relatively small, which is only 9.9% of the assets of the national financial industry. Therefore, by looking at the literacy and inclusion index problem of Bank Syari^ah Indonesia, in this study the researcher aims to find out what synergy is being done in increasing financial literacy and inclusion of Bank Syari^ah Indonesia. The type of research used is qualitative research, using descriptive methods. In this research, the data collection technique used is observation and literature study and the data presented in descriptive form without being processed by data reduction analysis techniques, data presentation, and drawing conclusions. This research is expected to provide information about the synergy to increase financial literacy and inclusion at Bank Syari’ah Indonesia.

Application of Pension Fund and Jubilee (Case Study of PG Rejo Agung Baru Madiun) Iwan Suhasto; Shinta Anggraeny; Dewi Kirowati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.427

PG Rejo Agung Baru Madiun is a sugar factory managed by PT PG Rajawali I, a subsidiary of state-owned agribusiness PT Rajawali Nusantara Indonesia (RNI). PG Rejo Agung Baru has several sections, one of which is HR and General Affairs. The HR and General Affairs department handles matters relating to employees which include employee salaries, employee pension funds, jubilees, promotions, employee recruitment and so on. Companies need information relating to employees quickly and accurately to make a decision. Decision making is something that is very vital in the company. This study aims to design and build a web-based application for calculating pension and jubilee funds. This application for calculating pension and jubilee funds was created to solve the problems faced by the HR and General Department, namely the manual processing of employee data. The pension and jubilee fund application can increase the efficiency of the pension and jubilee calculation because the admin does not need to do the calculations manually, besides that this application can also help reduce the risk of human error in the process of calculating age, salary, severance pay, pension benefits, taxes and jubilee. The report generated from this application has a consistent format so as to support the process of managing pension funds and jubilee consistently

RGEC Analysis in Assessing The Health of Bank Before and During The Covid-19 Pandemic Shinta Anggraeny; Iwan Suhasto; Dewi Kirowati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.428

This study aims to assess the financial performance of state-owned banks consisting of Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), Bank Savings State (BTN), Bank Mandiri. This research is a research using a quantitative approach. The object of this research is a state-owned bank listed on the Indonesia Stock Exchange for the 2018-2021 period. The data collection technique used is through the documentation method. The data source used is secondary from the annual financial statements obtained through the official website of the Indonesia Stock Exchange. The analysis technique uses the calculation of the RGEC method. The results of this study are expected to be able to show how the condition of the soundness level of state-owned banks listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period through the RGEC method is carried out. This analysis is also expected to be used as a reference for state-owned banks in assessing the soundness of banks. Aspects of the Risk Profile of state-owned banks during the 2018-2021 period are in a quite healthy with an average NPL value of 3.05%, 1.48%, 2.75%, and 3.75%, respectively. Then the average IRR values are 110.2%, 305.8%, 110.6%, and 112.8%, respectively. And lastly, the average LDR values were 89.71%, 82.49%, 105.11%, and 92.30%. The GCG aspects of state-owned banks during the 2018-2021 period are 2,2,1, and 2, so that in general they are said to be good. Aspects of BUMN bank earnings during 2018-2021 are in a healthy condition with average ROA values of 1.72%, 2.78%, 1.23%, and 0.72%, respectively. And the average NIM scores are 5.12%, 8.59%, 4.54%, and 3.86%, respectively. The capital aspect during 2018-2021 is in a healthy condition with the average CAR values of 18.69%, 22.41%, 20.46%, and 18.50%, respectively.

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