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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Aktiva : Jurnal Akuntansi dan Investasi Jurnal Akuntansi Barelang
Eva Malina Simatupang
Politeknik Negeri Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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EFEKTIVITAS PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DALAM RANGKA MENINGKATKAN PENERIMAAN PAJAK DAERAH PADA SAMSAT UPT PANGURURAN Eva Malina Simatupang
JURNAL AKUNTANSI BARELANG Vol 6 No 2 (2022): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v6i2.5563

Abstract

This research is entitled "Effectiveness of Motor Vehicle Tax Collection in the Context of Increasing Regional Tax Revenue at SAMSAT UPT Pangururan 2015/2020 Period". The method used in this research is a qualitative description method. The purpose of this research is to analyze whether the implementation of Motor Vehicle Tax collection carried out by SAMSAT UPT Pangururan has been effective in increasing regional tax revenues and what obstacles and efforts are faced in increasing Motor Vehicle Tax receipts. The results of this study indicate that the receipt of Vehicle Taxes in Samosir Regency in 2015-2020 has been very effective in increasing Regional Taxes. This shows that the SAMSAT UPT Pangururan has worked well in managing the receipt of Motor Vehicle Tax, However, SAMSAT UPT Pangururan has not been serious in optimizing its tax revenue potential. The efforts made by SAMSAT UPT Pangururan have been able to increase the amount of Motor Vehicle Tax receipts. Although in 2019 and 2020 there were several obstacles that resulted in a decrease in the amount of Motor Vehicle Tax receipts
Eva Malina Simatupang ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK-ETAP PADA KOPDIT CU. KARYA NYATA PEMATANG SIANTAR Eva Malina Simatupang
JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.282 KB)

Abstract

The generally accepted Financial Accounting Standards are considered to be complicated to apply to business entities that do not have public accountability. Based on this IAI issued SAK ETAP (Financial Accounting Standards Entity Without Public Accountability) that can accommodate the accounting needs for entities that do not have public accountability. SAK ETAP is a standard that regulates the accounting treatment of MSMEs and cooperatives in Indonesia, but all cooperative activities are also guided by the latest laws and government regulations issued by the relevant ministers in this case the Regulation of the Minister of Cooperatives and Small and Medium Enterprises (K -UKM) of the Republic of Indonesia No. 12 of 2015, concerning General Guidelines for Cooperative Accounting. This study aims to analyze the application of SAK ETAP in the financial statements Kopdit CU. The Real Work of Pematang Siantar. Kopdit CU. The real work of Pematang Siantar is a cooperative in the saving and loan business. The method of this research is comparative descriptive analysis. It was found that the financial statements of CU Kopdit. The real work of Pematang Siantar 2017 has not presented the Financial Statement in accordance with SAK ETAP.
ANALISIS PENERAPAN SAK ETAP DALAM PENYAJIAN LAPORAN KEUANGAN PADA KOPERASI PEGAWAI NEGERI SMPN 7 PEMATANG SIANTAR Eva Malina Simatupang; Arlina Pratiwi Purba
JURNAL AKUNTANSI BARELANG Vol 3 No 1 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.773 KB)

Abstract

IAI has issued a Standard Financial Accounting entity without Public Accountability, also known as SAK ETAP. SAK ETAP is intended to accommodate the needs of an entity, which does not significantly have accountability, to operate such as Small and Medium Enterprises (SMEs) and cooperatives. SAK ETAP is a standard that regulates the accounting treatment of MSMEs and cooperatives in Indonesia, but all cooperative activities are also guided by the latest laws and government regulations issued by relevant ministers in this case the Minister of Cooperatives and Small and Medium Enterprises Regulation (K -UKM) Republic of Indonesia No 12 of 2015, concerning General Guidelines for Cooperative Accounting. This study aims to evaluate the implementation of SAK ETAP in the financial statements of Pematang Siantar Junior High School 7 Cooperative. SMP N 7 Pematang Siantar Civil Servants Cooperative is a cooperative in a savings and loan business. The financial statements of Pematang Siantar Middle School 7 N Cooperative Cooperative are not in accordance with the SAK ETAP standard.
Analisis Rasio Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT Bank SUMUT Eva Malina Simatupang
JURNAL AKUNTANSI BARELANG Vol 4 No 2 (2020): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v4i2.1946

Abstract

This study aims to assess the financial performance of PT Bank SUMUT in terms of liquidity ratios, profitability ratios, and solvency ratios in period 2015-2017. The type of data used in this study is secondary data, that is balance sheet and income statement. Data collection in this study uses documentation and data processing techniques using ratio analysis techniques. The conclusion of this study is in terms of its liquidity ratio, PT Bank SUMUT's financial performance is quite good, in terms of its profitability ratio, PT Bank SUMUT's financial performance is not good, and in terms of its solvency ratio, PT Bank SUMUT's financial performance is quite good.
Penerapan Altman Z-Score Dalam Memprediksi Kebangkrutan Pada PT Bank Mandiri (Persero) Tbk Eva Malina Simatupang
JURNAL AKUNTANSI BARELANG Vol 4 No 2 (2020): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v4i2.1947

Abstract

The purpose of this study is to determine and analyze the risk of bankruptcy of goverment PT Bank Mandiri (Persero) Tbk by Altman Z-Score. Population of this study is PT Bank Mandiri (Persero) Tbk financial statements and sample of this study is PT Bank Mandiri (Persero) Tbk financial a statements 2014– 2018. Data type used is secondary data and data collection technique is documentation from financial statements published on www.bankmandiri.co.id. Data processing technique used Altman Z-Score methode Modification version. Based on the result data processing, obtained results Z-Score at 2014 is 2,04; 2015 is 2,13; 2016 is 1,98; 2017 is 2,10 and 2018 is 2,22. Based on the data analyze it can be concluded PT Bank Mandiri (Persero) Tbk is categorized suffed the threat of Grey Area because the standart score value below 1,81 < Z < 2,99 and PT Bank Mandiri (Persero) Tbk had the highest risk of bankcruptcy in 2016 with Z-Score in 1,98.
PENERAPAN ALTMAN Z-SCORE DALAM MEPREDIKSI KEBANGKRUTAN PADA PT BANK DANAMON INDONESIA Tbk Eva Malina Simatupang
JURNAL AKUNTANSI BARELANG Vol 5 No 2 (2021): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v5i2.4470

Abstract

The tittle of research was "The Implementation of Altman Z-Score in Predicting Bankruptcy at PT Bank Danamon Indonesia Tbk. The purpose of this research was conducted to determine the risk of bankruptcy of PT Bank Danamon Tbk according to Altman Z-Score. The population in this research was the financial statement of PT Bank DanamonTbk and the samples in this research were reports of financial position (balance sheet) and income statement of PT Bank Danamon Tbk period 2018 – 2020. The type of data used is secondary data and the data collection techniques used were the documentation of the financial statements published through website https://www.danamon.co.id . The data analysis technique uses descriptive statistics and the Altman Z-Score Modification method. Based on the results of the data processing obtained Z-Score results at 2018 was 2,251 ; at 2019 was 2,4424; at 2020 was 2,0052. Based on the results of data analysis, it can be concluded that PT Bank Danamon Tbk is in the gray zone because the standard cut off value is 1.1 < Z < 2.6. Bank Danamon is in a vulnerable condition (grey area) which means the company has the potential to experience financial difficulties but can still be overcome.
ANALISIS TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC PADA PT BANK OCBC NISP Tbk Vargo Christian L. Tobing; Eva Malina Simatupang
Aktiva : Jurnal Akuntansi dan Investasi Vol 7, No 2 (2022): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v7i2.1618

Abstract

The title of research was an “Analysis of Bank Health with RGEC Method at PT Bank OCBC NISP”. This research aimed to determine how the health of PT Bank OCBC NISP Tbk for the period 2019-2021. The population in this research was the financial statement of PT Bank OCBC NISP Tbk and the samples were the statement of Financial Position (balance sheet), Income Statement, and Notes to Financial Statement of PT Bank OCBC NISP Tbk for the 2019-2021 period. The type of data used in this research was secondary data obtained by documentation techniques through  PT Bank OCBC NISP Tbk website. The data analysis technique used was descriptive analysis using the RGEC method. Based on the results of the data analysis, it showed that PT Bank OCBC NISP Tbk  for the 2019-2021 period obtained the 1st composite rating (PK) or very healthy with a composite value of 93,33%. This reflects that PT Bank OCBC NISP Tbk is capable to deal with negative effects from business condition that may occur
SHARE PRICE ANALYSIS OF PT HEXINDO ADIPERKASA, TBK AT THE TIME DATE AND EX DATE Vargo Christian L. Tobing; Eva Malina Simatupang
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 11 No 2 (2023): Volume 11 Nomor 2 2023
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v11i2.7362

Abstract

Shares are proof that investors have an interest in the company. The company's stock price always fluctuates. Many factors cause the stock price of a company to fluctuate. In this study, the company used as the object of research was PT Hexindo Adiperkasa, Tbk. The data used as research material was data on the company's stock price in September, which was 1 week before the date and 1 week after the ex date. Because September is the time when the opportunity for potential investors or investors to own shares of issuers in order to get profits in the form of dividends. From the results of the study, it can be seen that the share price of issuers before the date has increased, because many potential investors or investors have made requests to buy shares. However, during the ex date and a few days after the ex date, the company's stock price declined. This is because many investors make offers or sales of shares. The number of investors who make offers or sells shares is more than the demand for buying shares, conditions like this cause a decrease in stock prices
Co-Authors Purba, Arlina Pratiwi Vargo Christian L. Tobing