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All Journal Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Jurnal Ilmiah Ekonomi dan Manajemen Indonesia
Rizal Effendi
Universitas Tridinanti
Economics, Econometrics & Finance

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ANALISIS PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG PADA CV. PURWA DAYA SEJAHTERA PALEMBANG Rizal Effendi; Yancik Syafitri
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 2, Januari-Juni 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v3i2.891

Abstract

One form of company is a trading company, namely a company that carries out its business activities by buying products from producers and or other companies to then resell them to the public and consumers. One of the most important elements in a trading company is inventory. This planning activity is not an easy thing to do because in the planning it must be determined the right amount of merchandise to be sold must be in accordance with consumer tastes and must be provided at the right time. For this reason, internal control over inventory will greatly help the company prevent errors in inventory handling. This is very much supported by the company's accounting information system, especially the function of recording and evaluating inventory. If the procedures for recording and valuing inventories from beginning to end have been carried out correctly, the summation in the financial statements will be good and correct as well. Another reason that supports the importance of planning and controlling.Keywords: Planning and Controlling
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA PT. MUARA DUA PALEMBANG BERDASARKAN SAK ETAP NO. 15 Rizal Effendi; Kartawinata Kartawinata
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 1, Juli-Desember 2021
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (759.096 KB) | DOI: 10.52333/ratri.v3i1.803

Abstract

In the face of fierce competition in the business world, companies must strive to maintain increased profits or profits within the company. The increase that occurred in the company can be seen from its financial statements, because these reports are used to evaluate the condition of the company and to estimate the results of operations and cash flows in the future.Financial reports are a medium of communication and information for internal and external parties of the company. One form of financial statements is the income statement and balance sheet. The income statement reports income and expenses over a certain period of time whereas the balance sheet reports the total assets, liabilities and owner's equity as of a specific date. Financial statements must be presented appropriately and accurately because the financial statements will be used as one of the considerations for decision making in the future.
Pengaruh Nilai Taksiran dan Biaya Administrasi terhadap Keputusan Nasabah Gadai di PT Pegadaian Kenten Palembang Anggi Maretha Sirait; Rizal Effendi; Shelly Farida Tobing; Sahila Sahila
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/61d3ew68

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh nilai taksiran dan biaya administrasi terhadap keputusan nasabah dalam menggunakan jasa gadai pada PT Pegadaian Cabang Kenten Kota Palembang, baik secara parsial maupun simultan. Penelitian ini dilatarbelakangi oleh pertumbuhan jumlah transaksi Kredit Cepat Aman (KCA) yang terus meningkat dari 89 transaksi pada tahun 2023 menjadi 573 transaksi pada tahun 2025, serta adanya research gap dalam literatur terkait pengaruh nilai taksiran dan biaya administrasi terhadap keputusan nasabah. Metode penelitian yang digunakan adalah metode kuantitatif dengan populasi penelitian berjumlah 884 nasabah dan sampel sebanyak 90 responden yang ditentukan melalui rumus Slovin. Teknik pengambilan sampel menggunakan simple random sampling. Data primer dikumpulkan melalui kuesioner dengan skala Likert dan dianalisis menggunakan analisis regresi linier berganda dengan bantuan program SPSS versi 26. Hasil penelitian menunjukkan bahwa: (1) nilai taksiran dan biaya administrasi secara simultan berpengaruh positif dan signifikan terhadap keputusan nasabah, dengan nilai F hitung sebesar 2700,098 dan signifikansi 0,000; (2) nilai taksiran secara parsial berpengaruh positif dan signifikan terhadap keputusan nasabah, dengan nilai t hitung sebesar 7,572 dan signifikansi 0,000; (3) biaya administrasi secara parsial berpengaruh positif dan signifikan terhadap keputusan nasabah, dengan nilai t hitung sebesar 4,574 dan signifikansi 0,000. Nilai koefisien determinasi (R²) sebesar 0,984 menunjukkan bahwa kedua variabel independen mampu menjelaskan variasi keputusan nasabah sebesar 98,4%, sedangkan sisanya sebesar 1,6% dijelaskan oleh faktor lain di luar model penelitian.  
Co-Authors Anggi Maretha Sirait Kartawinata Kartawinata Sahila Sahila Shelly Farida Tobing Yancik Syafitri