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All Journal Jurnal Terapan Manajemen dan Bisnis KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Trending: Jurnal Manajemen dan Ekonomi
Andi Ariyanto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENERAPAN SISTEM AKUNTANSI POKOK PADA PERUSAHAAN TAHU USAHA BAKTI BANJARBARU Andi Ariyanto
KINDAI Vol 13 No 3 (2017): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.781 KB)

Abstract

Abstract: The purpose of this study to find out the application of the principal ac-counting system in Usaha Bakti tofu factory in Banjarbaru Enterprises, in order to consider in presenting the principal accounting system appropriate accounting standards. The data types were primary and secondary data. The data collection methods used were library research and field research. The conclusion of this research The results of this study showed that the firm made a simple record in the form of recording sales and purchases in the preparation of the financial state-ments. The firm had not yet have financial statements in accordance with financial accounting standards. Keywords: principal accounting system, financial accounting standards Abstrak: Tujuan penelitian ini adalah untuk mengetahui penerapan sistem akun-tansi pokok pada perusahaan tahu Usaha Bakti di Banjarbaru agar dapat menjadi bahan pertimbangan dalam penyajian sistem akuntansi pokok yang sesuai standar akuntansi. Data yang dikumpulkan merupakan data primer dan data sekunder. Metode pengumpulan data adalah penelitian perpustakaan dan penelitian lapang-an. Hasil penelitian ini adalah dalam penyusunan laporan keuangan Perusahaan Tahu Usaha Bakti hanya melakukan pencatatan sederhana berupa pencatatan pen-jualan dan pembelian. Perusahaan tahu Usaha Bakti belum memiliki laporan ke-uangan yang sesuai dengan standar akuntansi keuangan (SAK). Kata Kunci: sistem akuntansi pokok, standar akuntansi keuangan (SAK)
SERVICE QUALITY, PROMOTION OF CUSTOMER LOYALTY WITH CUSTOMER SATISFACTION AS AN INTERVENING VARIABLE (Consumer case study of product Eiger Adventure Store Tamansiswa) Henny Welsa; Putri Dwi Cahyani; Andi Ariyanto
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 9, No 2 (2023): VOLUME 9 NUMBER 2 (2023)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v9i2.3351

Abstract

This study aims to determine the influence of independent variables, namely service quality and promotion, on the dependent variable customer loyalty with the intervening customer satisfaction variable. Influence testing in this study was carried out partially and simultaneously as well as a Sobel test to determine the influence of mediation variables. The study took samples from Eigerindo consumers who are in the Tamansiswa area. This research method uses a non-probability sampling technique with purposive sampling method. Data collection is carried out using a google form by distributing questionnaire links. The number of questionnaires processed is 100 and processed using SPSS 24. The data were analyzed using multiple linear regression analysis. The results showed that each independent variable affects the dependent variable, namely: 1) The service quality variable has a positive effect on customer satisfaction. 2) The promotion variable has no effect on customer satisfaction. 3) The variables of customer satisfaction and service quality have a positive effect on Eigerindo Tamansiswa's customer loyalty. 3) The promotion variable has no effect on Eigerindo Tamansiswa's customer loyalty.
Pengaruh Likuiditas dan Laverage Terhadap Probabilitas pada PT. Akasha Wira Internasional Tbk Tahun 2016-2023 Andi Ariyanto; Eko Widodo; Trisnia Widuri
Trending: Jurnal Manajemen dan Ekonomi Vol. 3 No. 2 (2025): Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v3i2.4129

Abstract

This study aims to determine the simultaneous and partial effect of Liquidity and Leverage on Probability. This type of research uses quantitative research because it leads to measurement methods and samples to test variables and hypotheses. The population in this study were all financial reports published on the company's official website for the period 2016-2023. The sample of this study was taken based on purposive sampling technique. In this study, the sample of the study was 32 financial reports. Data analysis used multiple linear regression. The results of the study showed that partially Leverage and Liquidity had a positive and significant effect of 0.000 <0.05 on Probability. Simultaneously Leverage and Liquidity had a positive and significant effect with an F value of 0.000 <0.05 on Probability at PT Akasha Wira International Tbk in 2016-2023. With a simultaneous determination coefficient of 60.4%. This study implies that the Leverage and Liquidity value factors greatly influence the Probability value.
Co-Authors Eko Widodo Henny Welsa Putri Dwi Cahyani Trisnia Widuri