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All Journal Jurnal Proaksi Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Cakrawala Ilmiah Imagine
Rahmat Daim Harahap
Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analysis of the Application of the Accurate Accounting System in the Recording of Financial Statements of PT. The Great Ocean Ocean Selly Febriana; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i2.1062

Abstract

The Accurate Accounting System is a software tool used by companies to prepare computerized financial reports. This study takes the title Analysis of the Application of Accurate Accounting Systems in the Recording of Financial Statements of PT. The Great Ocean Ocean. This research uses descriptive qualitative method. This study aims to determine how the application of the Accurate Accounting System. Research conducted by the author is a shipping company. This company already uses an Accurate Accounting System in inputting the company's financial statements. The results of this study are that in implementing the Accurate Accounting System there are no obstacles or problems, so it can still make it easier for employees to input financial reports. In implementing an Accurate Accounting System in this company, there are several advantages that are known by researchers. Therefore researchers conducted research on the application of Accurate Accounting Systems in companies.
Analisis Kinerja Keuangan Perusahaan Dengan Menggunakan Du Pont System dan Common Size Pada PT. Sujin Ray Indonesia Salwa Fadhillah; Rahmat Daim Harahap; Kusmilawaty Kusmilawaty
Jurnal Proaksi Vol. 11 No. 2 (2024): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i2.5753

Abstract

Analisis Du Pont adalah metode evaluasi kinerja keuangan yang meneliti kontribusi perputaran asset, margin laba bersih, dan pengganda ekuitas terhadap tingkat pengembalian ekuitas. Metode ini membantu mengidentifikasi faktor-faktor yang mempengaruhi fluktuasi kinerja keuangan perusahaan. Analisis common size membandingkan berbagai pos dalam laporan keuangan dengan mengubahnya menjadi persentase dari total aktiva atau pasiva. Penelitian ini menganalisis kinerja keuangan PT. Sujin Ray Indonesia selama periode 2020-2022 menggunakan metode Du Pont dan common size, dengan data dari laporan keuangan 2020-2022 dan menggunakan analisis deskriptif. Hasilnya, analisis Du Pont menunjukkan penurunan kinerja keuangan PT. Sujin Ray Indonesia, sedangkan analisis common size mengungkapkan fluktuasi pada aktiva, liabilitas, dan ekuitas, serta peningkatan beban pokok produksi dan penurunan laba kotor dan laba bersih setiap tahunnya.
Co-Authors Anggi Mayasari Lubis Dini Azlina Pane Diza Rahmi Puteri Rahayu Kusmilawaty Kusmilawaty Marliyah Mustapa Khamal Rokan Rini Muthi’ah Salimah Salimah Salwa Fadhillah Selly Febriana Sherlita Mardiani Syifa Alhusna