Article Per Year (5 Year)
p-Index From 2020 - 2025
1.556
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Aplikasi Bisnis Kesatuan
Ervina Indri Sari
Institut Bisnis dan Informatika Kesatuan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.016 KB) | DOI: 10.37641/jiakes.v2i1.43

Abstract

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

Abstract

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
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

Abstract

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
Co-Authors Adnyana, I Gede Sudi Desi Efrianti Devi Kristianingsih Kodey Hekmatyar, Gema Pratama Kodey, Devi Kristianingsih M. Ragil Rini Syarif Rini Syarif Robert Pius Pardede Robert Pius Pardede Salsabila Shafa Setiadi, Agnya Salsabila Shafa, Salsabila Sinta Anggraeni Siti Ita Rosita Yayuk Nurjanah