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All Journal GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Yohanes Suharsana
Sekolah Tinggi Ilmu Ekonomi Gentiaras Bandar Lampung

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ANALISIS PENDAPATAN TERHADAP ASET DAN LIABILITAS RUMAH SAKIT WISMA RINI PRINGSEWU PASCA PELAKSANAAN PROGRAM BADAN PENYELENGGARA JAMINAN SOSIAL (BPJS) Yohanes Suharsana; Bartolomeus Fredy Nugroho
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 2 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Health service for the time being into an industry that is in demand by employers in view of theimportance of public health. This make the government should help facilitate people to obtain health carewithout being complicated by the issue of cost is premises with program BPJS. Hospitals should be able toincrease its revenue through service by leveraging the asset and liabilities in order to compete with otherhospitals.This rearch aimed to analyze how the influence of incomeon asset and liability with the programBPJS in Wisma Rini Hospital. The analytical method used is the method of financial Statements usingcommon size ratio of profit and loss and balance sheet common Results of the study was to show that theincome greatly affects assets and liability with the program BPJS in Wisma Rini Hospital.
ANALISIS MODAL TERHADAP SISA HASIL USAHA PADA KOPERASI KREDIT UBEKA ALB. GENTIARAS PRINGSEWU Yohanes Suharsana; Istiasih Fajar Riani
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 1 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

One form is a cooperative venture capital providers. Cooperative capital comes from its owncapital and loan capital. In addition to capital, profit is also one measure of a cooperative survival.Based on this background, the authors are interested in taking the title of Capital Analysis ofCooperative Research Against Business Profits On Credit Cooperatives (KOPDIT) Ubeka. Alb.Gentiaras Pringsewu.This research was conducted at the Cooperative Credit (KOPDIT) Ubeka Alb.Gentiaras Pringsewu, in May and ending in July 2014.Research conducted using quantitative research with data analysis techniques using theirown capital profitability analysis and loan capital to measure the profitability of capital to the balanceof the cooperative. The results of the analysis of the data found that the overall profitability of owncapital amounted to 28.91% while the overall profitability of the loan capital amounted to 6.44%, bothequity and loan capital experienced fluctuating movement. Based on the criteria of health BUMNprofitability of own capital profitability relatively healthy all whereas capital loans classified as lesshealthy. This means that the role given their own capital to increase SHU greater than the loancapital.Based on the results of the study suggested the cooperative needs to promote itself to thepublic and improve the primary savings to get their own capital are more likely to increase the SHU,and use the collector to minimize accounts receivable.
ANALISIS KINERJA KEUANGAN PT. TELEKOMUNIKASI INDONESIA, Tbk & PT. XL AXIATA, Tbk Yohanes Suharsana; Ag Dwi Winarno
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 2 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Financial performance is a management level gauges success in managing the financialresources of the company. Approaches using Economic Value Added (EVA) in this study werebased that this approach is very good for measuring performance (management) company becausethe company is able to describe the efficiency of a given period. While the approach using MarketValue Added (MVA) based on, that MVA was able to describe how much wealth can be created bythe company management to investors and companies.This study aimed to measure the financial performance. PT. Telkom and PT. XL in period2009 until 2011 using the approach of Economic Value Added (EVA) and Market Value Added(MVA). From the results obtained that EVA and MVA PT. Telkom is positive.In 2009 & 2011 PT. XL has a negative EVA, this means that the company management isnot successful to raise the economic value on the company over its operations. In 2010 PT. XL has apositive EVA, this means that the management company has succeeded in giving economic value tothe company over its operations. PT. XL has a positive value of MVA, MVA value in 2009. Thepositive MVA value means that the management has been able to increase shareholder wealth.
IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENGELUARAN GAJI PT. BUDI ACID JAYA DI BANDAR LAMPUNG Yohanes Suharsana
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 5 No 1 (2013): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

ACTPT. Budi Acid Jaya is a company that manufactures plastic aiming for profit, it means thecompany must be able to earn income by spending a minimum and avoid instances of abuse ormistakes that that could hurt the company.The method used is the qualitative analysis is to analyze the existing problems associatedwith the theory of Accounting Information Systems is devoted to the Internal Control usingcomparative analysis. The author compares the Theory of Accounting Information Systems SalariesAccording to Agus Maulana Accounting Information Systems Salaries in PT. Budi Acid Jaya.Based on these two authors analyze the organizational units related to the PT. Budi AcidJaya less effective where the task of recording the attendance of employees and create a list ofsalaries is held by a part of HR, payroll just made a duplicate and no serial number on the evidenceso it can not cash out on its correctness and accuracy checks, comparing the flowchart TheoryAccounting Information Systems Salaries According to Agus Maulana Accounting InformationSystems Salaries in PT. Budi Acid Jaya in the areas of personnel, finance and accounting of thecurrent payroll procedures.
RESIKO SISTEMATIS DAN TINGKAT KEUNTUNGAN SAHAM DI PASAR MODAL Yohanes Suharsana
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 1 No 1 (2010): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Capital Market is one of effective tools in fastening the reconstruction of a state.It is causedby capital market is a conscription of a long range fund from society to be distributied to theproductive sector. A capitalist that will invest fund in capital market, must take a considerationberween the risk and the adventage that is expected from the investment.While the purpose of this research are to know how big the systematic risk and profit levelthat is expectsd, to know the correlation between the systematic risk and the profit level that isexpected.From the result we are able to significant relationship between systematic risk and theprofit level. It shows that the bigger systematic risk the bigger also to the profit level. Vice verse. Byforming portofolio namely combination of high stock systematic risk () and low stock systematic risk(). This combined is expected to form the efficient portofolio.
ANALISIS MODAL KERJA DALAM MENILAI EFEKTIVITAS USAHA PADA KOPERASI KREDIT WAHANA ARTHA SELARAS BANDAR LAMPUNG Yohanes Suharsana
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 2 No 1 (2011): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Management of working capital will be effective if used for working capital is sufficient in thesense according to need, no shortage and no excess. Therefore, working capital needs to bemanaged properly so that corporate objectives can be achieved.Sufficient working capital allows the company to operate as economical as possible andavoid the company of various problems arising from lack of capital, in addition to sufficient workingcapital to demonstrate the level of security available to creditors, especially short-term creditors.Management of working capital will be effective if used for working capital is sufficient in the senseaccording to need, no shortage and no excess. Therefore, working capital needs to be managedproperly so that corporate objectives can be achieved.
ANALISIS PENERAPAN BUNGA PINJAMAN DENGAN METODE SLIDING RATE DANFLAT RATE PADA KOPERASI KREDIT GENTIARAS PRINGSEWU Felix Alfa Yudhistira; Yohanes Suharsana
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 12 No 1 (2020): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v12i1.205

Abstract

Kopdit Gentiaras Pringsewu doing giving flowers with Sliding rate method. Sliding rate method is a method of charging interest each month is calculated from the remainder of the loan so the interest paid members monthly decreases with decreasing principal. In order to compete with other cooperatives in other cooperative Pringsewu in Pringsewu, Kopdit GENTIARAS set loan interest rate by a sliding method. However, these methods do not necessarily provide benefits to its members. This research uses case study research with descriptive approach. Analysis of the data used is quantitative analysis. Results from this study is the difference in interest grouping. Calculation method of sliding rate is 1.75% x the remainder of the principal while the flat rate is 1.75% x the loan early.The results of this study provide the conclusion that the method of sliding rate is more beneficial to the members who make loans in Kopdit Gentiaras Pringsewu. Because by using this method the loan interest will always decreases with decreasing remainder of the loan.
Implementasi SAK EMKM dalam Penyajian Laporan Keuangan pada UMKM Bidang Industri Pangan Fransiska Wahyu Lestari; Yohanes Suharsana; Devi Yani
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 14 No 2 (2022): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v14.n2.202207

Abstract

The purpose of this study was to determine whether the MSMEs of the Food Industry in East Hadimulyo, has implemented the FAS MSMEs. This research uses descriptive method, by looking at the elements presented in the financial statements in the MSMEs of Food Industry, East Hadimulyo and comparing them with the applicable the FAS MSMEs. And the result of this research is that the presentation of financial reports on MSMEs of Food Industry Sector, East Hadimulyo, has not implemented the FAS MSMEs. This is due to the lack of in-depth knowledge related to the preparation and presentation of financial statements.
Co-Authors Ag Dwi Winarno Bartolomeus Fredy Nugroho Devi Yani Felix Alfa Yudhistira Fransiska Wahyu Lestari Istiasih Fajar Riani