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Journal : Journal of Industrial Engineering

THE EFFECT OF INVENTORY TURN OVER, FIXED ASSET TURN OVER, RETURN ON FIXED ASSET, AND RETURN ON EQUITY ON FINANCIAL PERFORMANCE REGIONAL PUBLIC SERVICES AGENCIES Ependi, Ependi; Dalesna, Dalesna
Journal of Industrial Engineering & Management Research Vol. 2 No. 1 (2021): February 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (678.889 KB) | DOI: 10.7777/jiemar.v2i1.120

Abstract

: This study uses quantitative research methods and the data used are primary data, namely annual financial reports. The population in this study was the Financial Services Agency for the Regional Public Health Center, Kramat Jati District in 2018 and 2019. Sampling in this study used purposive sampling technique. Based on the sampling technique above, the sample in this study was the Kramat Jati District Health Center. The data analysis technique was started with descriptive statistical test, then continued with panel data regression analysis, panel model selection method, classical assumption test consisting of regression normality test, heteroscedasticity, multicolonierity test and autocorrelation test. Hypothesis testing using multiple linear regression, t test, F test and coefficient of determination.The results of this study indicate that partially inventory turnover has no significant effect on financial performance, fixed asset turnover does not have a significant effect on financial performance, return on fixed assets does not have a significant effect on financial performance, and returns on equity have no significant effect on financial performance financial performance. Simultaneously, Inventory Turn Over, Fixed Asset Turn Over, Return on Fixed Asset, and Return on Equity together have no influence on the Financial Performance of Regional Public Service Bodies. The adjusted R-Square value is 0, meaning that the coefficient of determination is 0. The rest is 100% influenced by other variables outside the regression model in this study such as managerial ownership.
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA LAPORAN KEUANGAN KOPERASI ORIENTASI KEWIRAUSAHAAN CEMERLANG Ependi, Ependi
Journal of Industrial Engineering & Management Research Vol. 2 No. 3 (2021): June 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.428 KB) | DOI: 10.7777/jiemar.v2i3.150

Abstract

This study aims to examine the extent to which accounting standards apply to the preparation of cooperative financial statements, and evaluate their application with theories based on the Public Accountability Accounting Standards for Entities without Public Accountability (SAK ETAP). The research methodology used is descriptive qualitative method because it compares the preparation of financial accounting reports in cooperatives with the theories and provisions contained in SAK ETAP. The data collection technique is primary, in the form of document collection by conducting interviews with the Cemerlang Cooperative in order to obtain more in-depth information about the policies and calculations used as the basis for compiling financial reports. The data analysis technique used is to describe the determination used by cooperatives and SAK ETAP as a guide. The result of the research is that the Cemerlang Cooperative has not fully implemented the provisions contained in SAK ETAP. where Koperasi Cemerlang has not fully complied with the obligations and compliance with the specified taxation. For the treatment of some accounting posts, it is in accordance with SAK ETAP.