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Analisis Perbandingan PSAK No. 18 Tahun 1994 dan Revisi 2010 Serta pengaruhnya Terhadap Laporan Keuangan Sari, Ervina Indri; Efrianti, Desi
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 1 (2014): JIAKES Edisi April 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

The purpose of the study was to determine the comparison between PSAK No. 18 (1994) and PSAK No. 18 (revised 2010), and the effect of PSAK No. 18 changes to the financial statements on PT. TASPEN. Changes in PSAK No. 18 Among other things, the scope of which is wider than the pension fund entities that are analogous to finish work because entering retirement age but completed work in accordance with the plan or contract work. Actuarial present value, is now calculated and reported using current salary levels or projected salary levels up to the time of Retirement attendees. Financial statements, for defined contribution plans and defined benefit plan is split into the separate financial statements. And the presentation of the fair value of investments at fair value. The authors conclude that, given that PSAK No. 18 (revised 2010) came into effect on January 1, 2012, the readiness PT. TASPEN (Persero) in applying PSAK No. 18 (revised 2010) should be considered to receive this new standard.

Pengaruh Hutang dan Modal Kerja terhadap Profitabilitas Kodey, Devi Kristianingsih; Rosita, Siti Ita; Sari, Ervina Indri
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i2.371

The purpose of this study is to determine whether there is an influence of debts and working capital on profitability in retail trade sub sector companies listed on the Indonesia Stock Exchange in 2014-2018. The population and sample used in this study are 21 retail trade sub-sector companies listed on the Indonesia Stock Exchange in 2014-2018. The research method used is descriptive using secondary data. The statistical analysis used in this study is the classic assumption test, multiple linear regression analysis, coefficient of determination test, and hypothesis testing using t test and F test. The results of the research indicate that partially, debt has a significant effect on profitability, while working capital has no significant effect on profitability. Debts and working capital simultaneously have significant effects on profitability. In addition, the results of the coefficient of determination test show the Adjusted R Square value of 0.125. Debts and working capital have an influence on profitability for 12.5% â€‹â€‹and the remaining 87.5% is influenced by other variables that were not examined. Keywords: Debts, Working Capital, and Profitability

Pengelolaan Petty Cash Pada PT Multindo Technology Utama Sinta Anggraeni; Ervina Indri Sari; Yayuk Nurjanah
Jurnal Aplikasi Bisnis Kesatuan Vol 1 No 1 (2021): JABKES Edisi Agustus 2021
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v1i1.882

Tujuan dana kas kecil adalah menghindari pembayaran yang tidak ekonomis atas pengeluaran yang jumlahnya relative kecil sehigga petty cash dapat terkoordinir dan mempermudah informasi tentang data petty cash yang terjadi di perusahaan. Untuk itu penelitian ini bertujuan untuk mengetahui sistem pencatatan dan prosedur yang digunakan oleh PT Multindo Technology Utama. Metode penelitian meliputi teknik pengumpulan data yaitu dengan observasi secara langsung dan melakukan wawancara kepada pihak-pihak yang terkait fungsi Administrasi. Adapun analisis data yang digunakan oleh penyusun adalah anlisis deskriptif. Dari hasil penelitian ini menunjukkan bahwa PT Multindo Technology Utama menerapkan metode dana berubah, dalam pengelolaan petty cash tersebut pada dasarnya sudah tepat. Namun, ada beberapa kesalahan menurut penulis dalam pengelolaan petty cash yang tidak sesuai dengan beberapa pendapat yang disampaikan oleh beberapa ahli Akuntansi.

Tinjauan atas Sistem Informasi Penjualan pada Toko Online Shop PT Alfa Indah Makmur M. Ragil; Ervina Indri Sari
Jurnal Aplikasi Bisnis Kesatuan Vol 2 No 1 (2022): JABKES Edisi April 2022
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v2i1.1354

Penelitian ini bertujuan untuk menguraikan penerapan sistem informasi penjualan pada Toko Online PT Alfa Indah Makmur. Uraian pembahasan dalam penelitian ini merupakan hasil observasi dan wawancara pada Pengelola Toko Online PT Alfa Indah Makmur yang dilaksanakan pada Januari sampai dengan Februari 2021. Hasil observasi menunjukkan bahwa : (1) Toko onlineshop PT Alfa Indah Makmur menggunakan sistem informasi penjualan melalui berbagai macam marketplace seperti shopee, tokopedia, jd.id, lazada, dan buka lapak, (2) Toko online shop PT Alfa Indah Makmur mencatat penjualannya secara manual melalui Excel dan (3) Toko online shop PT Alfa Indah Makmur sudah mempunyai prosedur proses pengembalian produk yang ditolak oleh konsumen ketika menggunakan sistem pembayaran cash on delivery (pembayaran ditempat).

Pengaruh Hutang dan Modal Kerja terhadap Profitabilitas Devi Kristianingsih Kodey; Siti Ita Rosita; Ervina Indri Sari
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i2.371

The purpose of this study is to determine whether there is an influence of debts and working capital on profitability in retail trade sub sector companies listed on the Indonesia Stock Exchange in 2014-2018. The population and sample used in this study are 21 retail trade sub-sector companies listed on the Indonesia Stock Exchange in 2014-2018. The research method used is descriptive using secondary data. The statistical analysis used in this study is the classic assumption test, multiple linear regression analysis, coefficient of determination test, and hypothesis testing using t test and F test. The results of the research indicate that partially, debt has a significant effect on profitability, while working capital has no significant effect on profitability. Debts and working capital simultaneously have significant effects on profitability. In addition, the results of the coefficient of determination test show the Adjusted R Square value of 0.125. Debts and working capital have an influence on profitability for 12.5% and the remaining 87.5% is influenced by other variables that were not examined. Keywords: Debts, Working Capital, and Profitability

Tinjauan Atas Prosedur Pengelolaan Persediaan Pada Proshop Klub Golf Bogor Raya Salsabila Shafa; Ervina Indri Sari; Robert Pius Pardede; Rini Syarif
Jurnal Aplikasi Bisnis Kesatuan Vol 3 No 1 (2023): JABKES Edisi April 2023
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v3i1.1864

ABSTRACTInventory is one of the important current assets and has great value for the company's operations. This company does not have a lot of inventory, so there can be a shortage of inventory (stock out) and cannot meet customer requests. But if there is too much inventory (overstock) it will cause unsold goods and pile up in storage.The purpose of writing this research is to evaluate the management of merchandise inventory and to find out what constraints exist when managing inventory. Evaluation is carried out to find out whether inventory management has been carried out properly, also to find out whether obstacles in managing inventory can be overcome properly. The compiler made observations at the Bogor Raya Golf Club Proshop located in Bogor.The observation results show that the Bogor Raya Golf Club Proshop has managed its inventory quite well. Inventory management procedures have been carried out properly starting from submitting requests for goods, ordering goods, goods arriving, until the goods are sold. Even though inventory management at the Bogor Raya Golf Club Proshop has been going well, there are still a number of obstacles, such as late arrival of goods, unexpected requests and incompatibility of ordered goods.The results of the evaluation in this observation show that the Bogor Raya Golf Club Proshop must maintain efforts to manage its inventory, so that unwanted things do not occur which will harm the company. By maintaining inventory, the company does not need to incur costs for reordering or storage costs. Then if you see that the problem came from a supplier/vendor error, that way the company must be smart in choosing suppliers.Keywords: Management, Inventory of goods

Tinjauan Atas Prosedur Pengelolaan Persediaan Pada Proshop Klub Golf Bogor Raya Shafa, Salsabila; Sari, Ervina Indri; Pardede, Robert Pius; Syarif, Rini
Jurnal Aplikasi Bisnis Kesatuan Vol. 3 No. 1 (2023): JABKES Edisi April 2023
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v3i1.1864

ABSTRACTInventory is one of the important current assets and has great value for the company's operations. This company does not have a lot of inventory, so there can be a shortage of inventory (stock out) and cannot meet customer requests. But if there is too much inventory (overstock) it will cause unsold goods and pile up in storage.The purpose of writing this research is to evaluate the management of merchandise inventory and to find out what constraints exist when managing inventory. Evaluation is carried out to find out whether inventory management has been carried out properly, also to find out whether obstacles in managing inventory can be overcome properly. The compiler made observations at the Bogor Raya Golf Club Proshop located in Bogor.The observation results show that the Bogor Raya Golf Club Proshop has managed its inventory quite well. Inventory management procedures have been carried out properly starting from submitting requests for goods, ordering goods, goods arriving, until the goods are sold. Even though inventory management at the Bogor Raya Golf Club Proshop has been going well, there are still a number of obstacles, such as late arrival of goods, unexpected requests and incompatibility of ordered goods.The results of the evaluation in this observation show that the Bogor Raya Golf Club Proshop must maintain efforts to manage its inventory, so that unwanted things do not occur which will harm the company. By maintaining inventory, the company does not need to incur costs for reordering or storage costs. Then if you see that the problem came from a supplier/vendor error, that way the company must be smart in choosing suppliers.Keywords: Management, Inventory of goods

Tinjauan Pengelolaan Kas Kecil Pada PT Tirta Utama Abadi Hekmatyar, Gema Pratama; Sari, Ervina Indri
Jurnal Aplikasi Bisnis Kesatuan Vol. 3 No. 1 (2023): JABKES Edisi April 2023
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v3i1.1967

The purpose of petty cash funds is to avoid uneconomic payments for relatively small amounts of expenditure so that petty cash can be coordinated and facilitate information about petty cash data that occurs in the company. For this reason, this study aims to determine the recording systems and procedures used by PT Tirta Utama Abadi The research method includes data collection techniques, namely direct observation and interviews with parties related to administrative functions. The data analysis used by the authors is descriptive analysis. From the results of this study indicate that PT Tirta Utama Abadi applies the fluctuation fund method, basically managing the petty cash is basically right. However, there are some errors according to the author in managing petty cash that is not in accordance with some opinions expressed by some accounting experts. Keywords: petty cash, cash management, fluctuation fund method

Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Menggunakan Electronic Filing Setiadi, Agnya Salsabila; Sari, Ervina Indri; Adnyana, I Gede Sudi
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 2 (2024): JABKES Edisi Agustus 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i2.2010

Tax Reporting, E-Filing and Personal Taxpayers _______257 Submitted FEBRUARY 2024 Accepted JULY 2024 JABKES Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 2, 2024 page. 257-262 IBI Kesatuan ISSN 2807 – 6036 DOI: 10.37641/jabkes.v4i2.2010 KPP Pratama Ciawi is a tax office that operates in general and aims tcollect revenue through tax reporting activities. Annual SPT reporting is an obligation that must be carried out by individual taxpayers. In the digital era, electronic filing, or E-filing, has become an alternative introduced by the Directorate General of Taxes to simplify the online tax reporting process. The purpose of this research is to review the procedure for reporting the annual SPT of individual taxpayers using E-filing. The results of this study indicate that E-filing provides many advantages for individual taxpayers. The reporting process can be carried out flexibly and efficiently without the need to queue at the tax office. In addition, E-filing allows taxpayers to fill out and send annual tax returns in real time via electronic devices such as computers, laptops, or smartphones. Keywords: Tax Reporting, E-filing

Comparative Analysis Of Conventional Banks Financial Performance Before And During The Covid-19 Pandemic: Case Study At Registered Conventional Banks On The Indonesia Stock Exchange In The Period Of 2018 – 2021 Ervina Indri Sari; Fellya Destriliawaty Indah Lestary; Yayuk Nurjanah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3043

The Covid-19 pandemic has had a significant impact on the banking sector, especially conventional banks. This study analyzes the comparison of the financial performance of conventional banks before and during the COVID-19 pandemic in the 2018–2021 period. The type of research used in this study is comparative research with a quantitative research method approach, with the Purposive Sampling sampling technique obtained a sample of 40 conventional banks in the 2018-2021 period. This study uses the CAMEL method to assess the financial health of banks based on the Capital Adequacy Ratio (CAR)), Asset Aspect (Productive Asset Quality (KAP)), Management Aspect (Net Interest Margin (NIM)), Earning Aspect (Return On Assets (ROA) & Operating Costs to Operating Income (BOPO)), and Liquidity Aspect (Loan to Deposit Ratio (LDR)). Data was obtained from financial statements that had been audited and analyzed using the paired t-test and the Wilcoxon signed-rank test. The results showed that there were significant differences in CAR, NIM, ROA, BOPO, and LDR before and during the pandemic, indicating changes in banks' risk management strategies, profitability, and efficiency in the face of crises. However, asset quality (KAP) did not show a significant difference, indicating that banks are still able to maintain stability in credit returns despite economic disruptions. This study has limitations on the scope of the sample which only includes banks listed on the stock exchange and does not consider external factors outside the financial sector. The results of this study provide insight into the resilience of conventional banks in facing economic crises and become a reference for policymakers and financial institutions in strengthening banking stability in the future. Keywords: Financial Performance, CAMEL Method, Covid-19

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