Garuda - Garba Rujukan Digital

Yona Andreani

Universitas Islam Negeri Sumatera Utara

Author-ID : 4089030

Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document

Claim Missing Document

Articles

Akuntanbilitas Dan Transparansi Laporan Keuangan Berbasis Teknologi Informasi Pada Badan Amil Zakat Nasional Kabupaten Deli Serdang Yona Andreani; Laylan Syafina
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

One of the biggest problems in Indonesia is the very high poverty rate. This happens because of the unequal distribution of wealth. The majority of Indonesia's population is Muslim, so to overcome poverty, you can optimize zakat. The potential of zakat in Indonesia can be a solution to alleviate poverty. In an effort to optimize the potential of zakat, the government formed an agency in charge of managing zakat, namely the National Amil Zakat Agency (BAZNAS). Unfortunately, the formation of this agency was not followed by the realization of the potential of zakat funds due to the lack of public trust in BAZNAS. Accountability and transparency of financial reports is very important in managing an agency. With good accountability and transparency, it will provide a good image for the agency so as to increase public trust. In line with this, technological developments cause all fields to be able to adapt by transforming into the digital realm. Accountability and transparency of digital-based financial reports are expected to increase public trust in BAZNAS so that this can be an effort to optimize zakat in Indonesia. This study uses a qualitative approach with primary and secondary data sources obtained from data collection techniques in the form of interviews, observations and documentation. The results of this study can be a solution for BAZNAS which has not maximized the use of technology as a medium to increase transparency and accountability of financial reports which can increase public trust in BAZNAS.

Analisis Perputaran Persediaan Dalam Meningkatkan Profitabilitas Pada PT.Charoen Pokphand Indonesia Tbk Yona Andreani; Nurlaila Nurlaila; Muhammad Syahbudi
Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Profitability is one of the tools used to see the financial performance of a company in generating profits. One of the assets that are directly related in generating profit is inventory. This study aims to analyze how inventory turnover increases company profitability as measured by Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE) at PT. Charoen Pokphand Indonesia Tbk. This research uses qualitative research with descriptive approach and secondary data sources. Based on the results of this study, it can be seen that inventory turnover has not been able to increase profitability at PT. Charoen Pokphand Indonesia Tbk. The decrease in inventory turnover was caused by the accumulation of inventory which illustrates the inefficient inventory management. The decrease in GPM was caused by an increase in the cost of goods sold and a decrease in the selling price of products. The decrease in NPM was caused by operating expenses and income taxes that were too large compared to the previous year as well as a decrease in revenue from sales. The decline in the value of ROA is due to ineffective asset management, this can be seen from the high number of company assets but low profits. The decrease in return or ROE indicates that the company is not effective in using the company's equity so that the increase in net income is smaller than the increase in company equity.

Title

Found 2 Documents
Search

Abstract

Abstract

Title Search

Found 2 Documents Search

Abstract

Abstract

Title

Found 2 Documents
Search