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Pengaruh Laba Kotor, Laba Bersih, Inflasi, Laba Operasi dan Piutang Terhadap Arus Kas Aldy Vincent; Sunarji Harahap; Elidawati Elidawati; Thomas Sumarsan Goh
Bongaya Journal for Research in Accounting (BJRA) Vol 5 No 2 (2022): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v5i2.365

PT. Angkasa Murni Medan yang bergerak di bidang perdagangan grosir makanan dan minuman lainnya yang mengandung glukosa fruktosa. Angkasa Murni Medan, yang direncanakan oleh manajemen tinggi sehingga biaya untuk melaksanakan kegiatan operasional perusahaan dilakukan dengan harapan. Arus kas masa depan yang tinggi yang direncanakan berguna untuk membiayai kegiatan operasi perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah teknik analisis deskriptif komparatif. Data primer dikumpulkan dan diperoleh melalui wawancara dan observasi sedangkan data sekunder diperoleh dari literatur yang berkaitan dengan topik penelitian. Laba kotor, laba bersih, inflasi, laba operasi, piutang dan arus kas masa depan digunakan sebagai objek penelitian. Hasil penelitian menunjukkan bahwa laba kotor, laba bersih, laba usaha dan piutang sebagian mempengaruhi arus kas masa depan di PT Angkasa Murni Medan. Inflasi sebagian tidak berpengaruh terhadap arus kas ke depan di PT Angkasa Murni Medan.

FINANCIAL PERFORMANCE ANALYSIS USING ECONOMIC VALUE ADDED, FINANCIAL VALUE ADDED, AND RETURN ON ASSET IN PT. BUANA Widya Widya; Sunarji Harahap; Elidawati Elidawati; Thomas Sumarsan Goh
AJAR Vol 5 No 02 (2022): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v5i02.342

The company has goal of making profit so the company's performance increases well. The concept of measuring financial performance is done by making financial analysis such as measuring company finances with financial ratio analysis. Ratio analysis that can be used by companies is Economic Value Added (EVA), Financial Value Added (FVA), or Return On Assets (ROA). This research technique is a comparative descriptive analysis technique. Primary data were collected and obtained through observational interviews, documentation studies and literature studies, secondary data obtained from literature related to the research topic. Financial reports as the object of research. The results show the analysis of PT.BUANA's financial performance with EVA measurement has a positive increase from 2019 to 2020. Financial performance with EVA has a positive increase which can prove the company operates consistently. In profit, analysis of PT.BUANA's financial performance with the measurement of FVA experienced a negative decline from 2019 to 2020. A negative decline can prove the level of net income generated by the company cannot cover investment in assets in the company. Analysis of PT.BUANA's financial performance with ROA decreased in percentage from 2019 to 2020. This proves the company's ability to use capital and generate profits has decreased.

Analisis Pengendalian Biaya Kualitas Dalam Menunjang Efektivitas Produksi Pada PT. Galatta Lestarindo Vin Sen; Sunarji Harahap; Elidawati Elidawati; Thomas Sumarsan Goh
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.4413

Galatta Lestarindo is a company engaged in the production of Dolomite fertilizer which was established in 1992, where the quality costs incurred by the company have not been able to reduce the level of product damage. The purpose of this research is to analyze quality cost control in supporting the effectiveness of production at PT. Galatta Lestarindo. Analysis of the data used is descriptive analysis. The total population of this study was 340 employees with the sampling technique using the Slovin formula so that from the calculations obtained as many as 184 samples. Data collection techniques are observation, interviews and literature. Based on the results of the quality cost control analysis conducted by the company, it appears that the quality cost control carried out by the company has not met the quality standards set by the company to increase production effectiveness, because the quality costs incurred by the company are greater than the quality standards that have been set. Keywords: Quality Cost Control, Production Effectiveness

Pengaruh Kualitas Laporan Keuangan, Peranan Sistem Informasi Akuntansi, Sistem Pengendalian Internal Dan Efisiensi Tenaga Kerja Terhadap Kinerja ManajerialnKencana Luis Andreas; Sunarji Harahap; Elidawati Elidawati; Thomas Sumarsan Goh
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.4260

This research was conducted at Kencana. The purpose of this study was to analyze the influence of the quality of financial statements, the role of accounting information systems, internal control systems and labor efficiency affect the managerial performance of Kencana. The population and sample in this study were 47 financial employees of Kencana. Sampling technique used is census sampling. Data collection techniques are by distributing questionnaires, interviews and documentation studies. Data analysis using an multiple linear regression analysis. Conclusion in the study that simultaneously and partial the quality of financial statements, the role of accounting information systems, internal control systems and labor efficiency have a positive and significant effect on the managerial performance of Kencana. While partially the quality of financial statements.

AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. SINAR HARAPAN ANUGRAH SEJAHTERA MEDAN Diana Diana; Sunarji Harahap; Elidawati Elidawati
JURNAL BISNIS KOLEGA Vol 4, No 2: Jurnal Bisnis Kolega (JBK), Desember 2018
Publisher : STIE-PMCI

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This research conducted at PT. Sinar Harapan Anugrah Sejahtera Medan. As a company engaged in the field of snack food distributors, the company must have a good internal control of cash flow. Cash flow data can be said good if the entire accounting system of cash receipts dan disbursements meets the requirements of generally acceptes standards. The purpose if this study is to determine the accounting system of cash receipts and disbursements at PT. Sinar Harapan Anugrah Sejahtera Medan whether it is good or not. This type of research is descriptive research with case study at PT. Sinar harapan Anugrah Sejahtera Medan by analyzing the accounting of cash receipts and disbursements at PT. Sinar Harapan Anugrah Sejahtera Medan. Based on the results of the research, cash receipts system at PT. Sinar Harapan Anugrah Sejahtera Medan is still less good in terms of capture and segregation of duties and cases of cash larceny while for cash disbursement system at PT. Sinar Harapan Anugrah Sejahtera Medan has done well but still need a little change in the case of petty cash refill.Keywords: Cash Receipt, Cash Disbursement

ANALISIS AKUNTANSI PENGAKUAN PENDAPATAN DAN BEBAN PADA PT. PROPERTY GROUP IMPERIUM MEDAN Rudyanto Simanjuntak; Santi Koeswara; Sunarji Harahap; Elidawati
JURNAL BISNIS KOLEGA Vol 5 , No 1: Jurnal Bisnis Kolega (JBK), Juni 2019
Publisher : STIE-PMCI

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Abstract. The purpose of this study is to Accounting Analysis of Revenue Expense on PT. Property Group Imperium Medan, analysis Expense on PT. Property Group Imperium Medan and PT. Property Group Imperium Medan This research uses descriptive method, namely the method of analyzing the problem by collecting data and grouping it in a sequence to describe each process, as well as the behavior of the object under study at PT. Property Group Imperium Medan so that it can provide objective information and information. The results of this study indicate that accounting for revenue recognition on PT. Property Group Imperium Medan was declared to be still incompatible with clear reporting transactions and in the principles and methods of sales in the calculation. Keywords: Accounting for Revenue Recognition, Expenses

PENGARUH BIAYA PRODUKSI DAN BIAYA PEMASARAN TERHADAP LABA PADA PT. SUMATERA HAKARINDO MEDAN Free Antonius Simanjuntak; Feren Daslim; Sunarji Harahap; Elidawati Elidawati
JURNAL BISNIS KOLEGA Vol 5, No 2 : Jurnal Bisnis Kolega (JBK), Desember 2019
Publisher : STIE-PMCI

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Abstract. The main purpose of establishing a company is to earn a profit so that the company always strives so that the profit generated is far greater than the expenditure of operational costs. There are several factors that influence earnings, one of which is costs. These costs include production costs and marketing costs. The purpose of this study is to find out and analyze the effect of production costs and marketing costs on profits at PT. Sumatera Hakarindo. The type of this research is in the form of quantitative descriptive research with data collection methods carried out by interviews and documentary studies at PT. Sumatera Hakarindo. The population in this study is financial statements from 2015-2017. The sample in this study is a monthly report in the form of production costs, marketing costs and profits from 2015-2017 which amounted to 36 samples. Data analysis technique using multiple regression analysis. The results showed that 40.2% of the profit variable was influenced by the independent variables namely production costs and marketing costs. The results of the t test (partial) and f test (simultaneous) indicate that the production costs and marketing costs affect the profit of PT. Sumatera Hakarindo. Keywords: Production Cost, Marketing Cost, Profit.

ANALISIS PENGENDALIAN INTERNAL ATAS PERSEDIAAN DAN PEMBELIAN PADA PT. CATUR ANUGERAH SEJATI MEDAN Rudyanto Simanjuntak; Monica Monica; Sunarji Harahap; Elidawati Elidawati
JURNAL BISNIS KOLEGA Vol 6, No 1: Jurnal Bisnis Kolega (JBK), Juni 2020
Publisher : STIE-PMCI

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Abstract. The problem in this study is there is a concurrent position of employee doing the work of buying, paying, reporting usage and watch over the spareparts inventory warehouse and no approval before purchase which make purchase activity often being exchanged. The method used is observation, documentation, and study of literature. The object of research in this study is internal control, inventory and purchasing at PT. Catur Anugerah Sejati, Medan. The data analysis technique used is descriptive qualitative analysis. Results of research in the control environmental components, risk assessment, control activities, and monitoring are not good because it violates the regulations set by the company. The results of research in purchase for the control environment, risk assessment and monitoring components are not good because they have deficiencies that need to be corrected. Conclusion of this research is necessary to add more workers so the division of tasks can be carried out well and need to strict regulations so that workers do not make a purchase before getting approval from the head office. Keywords: Internal Control, Inventory, Purchasing

PENGARUH STRUKTUR AKTIVA DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PT NICKERSON STAR MULTI PERKASA MEDAN Sunarji Harahap; Valerie Tanjaya; Elidawati
JURNAL BISNIS KOLEGA Vol. 7 No. 2 (2021): Vol 7 No 2: Jurnal Bisnis Kolega (JBK), Desember 2021
Publisher : STIE-PMCI

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PT. Nickerson Star Multi Perkasa Medan is engaged in fertilizer and its operational activities include buying and selling of fertilizers. The purpose of this study was to determine and analyze the effect of asset structure and sales growth on capital structure with profitability as an intervening variable at PT Nickerson Star Multi Perkasa Medan. The population to be the sample of this study is 48 data on fixed assets, total assets, sales, total debt, equity, net profit of PT Nickerson Star Multi Perkasa Medan for the period 2016-2019. This research data collection technique using document analysis of the financial statements of PT Nickerson Star Multi Perkasa Medan for the period 2016-2019. and literature review which is the reference for this study. Path analysis is used to determine the relationship pattern of the variables but cannot be used to confirm or reject the hypothesis. The results showed that the asset structure has a positive and significant effect on the capital structure at PT Nickerson Star Multi Perkasa Medan. Sales growth has a negative and significant effect on the capital structure of PT Nickerson Star Multi Perkasa Medan. Asset structure has a significant negative effect on profitability at PT Nickerson Star Multi Perkasa Medan. Sales growth has a significant negative effect on profitability at PT Nickerson Star Multi Perkasa Medan. Profitability has no effect on the capital structure of PT Nickerson Star Multi Perkasa Medan. Keywords: Asset Structure, Sales Growth, Profitability and Capital Structure.

PENERAPAN TAX PLANNING MELALUI DEDUCTIBLE DAN UNDEDUCTIBLE EXPENSE PADA PT.HALUAN NATURA, MEDAN Elidawati; Niken Cristian Ng; Sunarji Harahap
JURNAL BISNIS KOLEGA Vol. 8 No. 1 (2022): Vol 8, No 1 (2022): Vol 8 No 1: Jurnal Bisnis Kolega (JBK) , Juni 2022
Publisher : STIE-PMCI

PT.Haluan Natura, Medan is a company engaged in the tire trade. The phenomenon that occurs in company is that company carry out fiscal reconciliation before tax reporting. However, the company does not do tax planning first, as a result there are costs that should be used as deductible expense instead it must be corrected because it is still included in the undeductible expense category. This study uses quantitative descriptive methods, namely describing the problems that occur by using quantitative data from financial statements. The results showed that the fiscal reconciliation at PT.Haluan Natura, Medan included corrections to donations that were not in accordance with tax regulations, corrections to allowances that were not included in the income tax component of article 21, corrections to depreciation costs on assets used for certain positions, and correction of bank interest income and bank interest tax. Keywords: Tax Planning, Deductible, Undeductible Expense.

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