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ANALISIS AKUNTANSI ASET TETAP BIOLOGIS PADA KELOMPOK TANI TERNAK MAJU BERSAMA LANDASAN ULIN Suzi Suzana; Tina Lestari
JURNAL ULET (Utility, Earning and Tax) Vol 4 No 1 (2020): Jurnal Ulet (Utility, Earning, and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

This study aims to conduct an accounting analysis of biological fixed assets in the Farmers Advanced Farmers Group which conducts biological asset recording activities without setting the acquisition price as a basis for measurement, because it is based on the consideration that it is more measurable when using estimates of applicable market prices. This research belongs to applied research with data analysis techniques carried out with qualitative analysis. The data that is processed becomes valuable information for Farmers groups related to the Treatment of Biological Fixed Assets in Determining Fair Value. Research Results Show that the Advanced Farmers Group carried out recording activities of biological assets without setting the acquisition price as a basis for measurement, because they considered the use of estimated market prices more measurable.
Capital Efficiency and Liquidity on the Profitability of Companies Registered in the BEI Cosmetics and Household Supplies Sub Sector Sriyunia Anizar; Suzi Suzana; Jakiroh Jakiroh; Aida Aida
Journal of Social Science Vol. 5 No. 4 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

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Abstract

The aim of this research is to determine the effect of working capital and liquidity on the company's profitability. The method used is causal quantitative, which looks at cause and effect relationships or relationships that are influenced and influenced. Data obtained from the Indonesian Stock Exchange with 10 populations. Sample selection used purposive sampling with a total of 30 data analyzed using multiple linear regression analysis techniques. The t hypothesis test explains that working capital efficiency has an influence on profitability while liquidity has no influence on profitability. The results of the hypothesis f test explain that working capital and liquidity have a simultaneous influence on profitability if tested simultaneously. Another result is 66.7% profitability influenced by working capital and liquidity variables.