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All Journal GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Fransiska Wahyu Lestari
Sekolah Tinggi Ilmu Ekonomi Gentiaras Bandar Lampung

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ANALISIS LAPORAN KEUANGAN DAN INDIKATOR KEBANGKRUTAN UNTUK MENILAI KINERJA KEUANGAN PADA INDUSTRI ROKOK DI BURSA EFEK INDONESIA Fransiska Wahyu Lestari; Nela Sagita Dewi
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 9 No 2 (2017): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

One way that companies can do to keep the company survive, namely by analyzing thecompany's financial statements, which aims to determine the state and financial development of thecompany from year to year. The author conducted a study on tobacco industry companies listed on thestock exchanges of Indonesia.The method used by researchers in researching this research is by case study method withdata analysis technique using financial ratio method to know the cigarette company's financial positionin Indonesia stock exchange, and bankruptcy method of altman z-score model to know the company'ssustainability whether bankruptcy or no.From the results of analysis conducted by researchers, showed that of the four tobaccocompanies listed on the stock exchanges of Indonesia period 2013 to 2015 the financial position of PT.HM Sampoerna, Tbk which has good financial performance, and on bankruptcy indicator of PT. BentoelInternasional Investama, Tbk which is categorized as bankrupt. Thus, the company is expected toimprove itself by knowing the weaknesses that exist and can immediately make improvements in orderto obtain better results in the coming year.
ANALISIS INTERNAL CONTROL AKUNTANSI PENJUALAN PADA PT. POMAL TANI MANDIRI BANDAR LAMPUNG Fransiska Wahyu Lestari; Desma Susanti
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 1 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Sales accounting information system is needed to provide evidence of adequate recordingand reporting on all activities of the company's sales, so it can be useful information for the benefit ofthe leadership in decision-making ( Mulyati, 2005). Internal control system by Mulyadi (2008 : 163 )includes organizational structure, methods, and coordinated measures which aim to keep the wealthof the organization, check the accuracy and reliability of accounting data, promote efficiency andencourage compliance managementHowever, in the company there are some system cash sales and credit sales are not inaccordance with the theory. For cash sales system that is not in accordance with the theory that thesales department , the warehouse / delivery of goods, and parts shipments. As for credit sales, partof which is not in accordance with the theory that the sales department, the warehouse / delivery ofgoods, parts delivery, billing section .
Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial Terhadap Manajemen Laba Fransiska Wahyu Lestari
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 14 No 1 (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.n1.202206

Abstract

Earnings management is a management action in the process of preparing financial statements so as to increase or decrease accounting profits according to interests. Earning management that occurs in manufacturing companies is due to a conflict of interest between owner and manager. This study aims to determine the effect of Institutional Ownership and Managerial Ownership to Earning Management. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange period 2014 - 2016. Selection of sample through purposive sampling method chosen with predefined criteria. The type of data used in this study is secondary data. The analytical method used is descriptive statistical analysis method, classical assumption test and hypothesis test using SPSS version 23 as the analytical tool. There are 24 companies that meet the criteria as a sample of research with observation data amounted to 72 data / cases with data disposal / case of 41 so that the observed data studied into 31 data/cases. The results of this study indicate that partially institutional ownership have no effect on earning management and managerial ownership effect on earning management. With increased managerial ownership, earning management will decrease. Can be concluded simultaneously based on the F test, independent variables consisting of institutional ownership and managerial ownership have an effect on earning management.
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.
Laporan Keuangan Kelompok Tani Srirejeki Ii Berdasarkan Isak 35 Fransiska Wahyu Lestari
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 14 No 3 (2022): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi (Spesial issue)
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v14i3.202206

Abstract

Financial statements for non-profit entities are prepared based on accounting standards that contain non-profit entities. The preparation of non-profit-oriented entity reports is regulated in the Interpretation of Financial Accounting Standards (ISAK) No. 35. This study aims to analyze and present the financial statements of the Sri Rejeki II farmer group based on ISAK 35. The method used in this research is descriptive qualitative method. The results in this study are to reconstruct the financial statements owned by the Sri Rejeki Farmers Group in Gunung Pasir Jaya Village using ISAK 35 financial standards in the form of Comprehensive Income Statements, Statements of Changes in Net Assets, Statements of Financial Position, Cash Flow Statements and Notes to Financial Statements (CALK).
Co-Authors Desma Susanti Devi Yani Nela Sagita Dewi Yohanes Suharsana