Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah TINTA NUSANTARA : Jurnal Ekonomi, Manajemen, dan Akuntansi
Henri Fauli
Sekolah Tinggi Ilmu Manajemen Indonesia Samarinda
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALISIS EFISIENSI PADA CV. ZAKIAH DI SAMARINDA Henri Fauli
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1726

Abstract

This research is motivated by the company's desire to continue to develop its business by looking at the company's ability to procure goods or sales and generate profits or profits by analyzing the company's efficiency ratio seen from the balance sheet and income statement. The problem that is formulated is what causes an increase in inventory efficiency in 2020 compared to 2019. The hypothesis proposed is that it is suspected that sales caused an increase in inventory efficiency in 2020 compared to 2019. The analytical tool used is the efficiency ratio analysis method or activity ratio which includes the total assets turnover, fixed assets turnover, inventory turnover, receivable turnover, and net working capital turnover, in order to solve problems and efforts to answer the proposed hypothesis. Based on the results of the analysis that has been carried out, it can be concluded that the efficiency ratio consisting of Total Assets Turnover in 2019 rotated 7.18 times, increasing by 0.5 times its turnover in 2020 to 7.68 times. Likewise, Fixed Assets Turnover in 2019 rotated 33.8 times, increasing by 2.7 times in 2020 to 36.5 times. Receivable Turover in 2019 rotated 28.3 times, increasing by 1.6 times in 2020 to 29.9 times. Meanwhile, Inventory Turnover in 2019 rotated 913.8 times, increasing by 14.8 times in 2020 to 928.6 times its turnover. Sales made by the company also experienced an increase from 2019 to 2020, namely Rp. 80,576,014.00 in 2019 increased by Rp. 14,875,50,00 to Rp. 95,415,514.00 in 2020 and led to an increase in the company's inventory efficiency in 2020 compared to 2019 which was Rp. 1,112,750.00 in 2013 and Rp. 545,250.00 in 2019. The conclusion of this study is the efficiency ratio of CV. Zakiah in Samarinda for the period 2019 to 2020 has increased.
PENERAPAN AKUNTANSI BERDASARKAN SAK EMKM PADA DIAN LAUNDRY SANGATTA Angga Kusumah; Henri Fauli; Raudatul Jannah
Tinta Nusantara 2018 Vol.1 Vol 8 No 1 (2022): JURNAL TINTA NUSANTARA
Publisher : Sekolah Tinggi Ilmu Ekonomi Nusantara Sangatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55770/tn.v8i1.91

Abstract

The purpose of this study was to determine whether Dian Laundry Sangatta implemented the preparation of financial statements based on SAK EMKM. This research is a comparative descriptive study, with more of a description of the results of interviews and documentation studies as well as comparing theory and reality in the field. The data that has been obtained will be analyzed qualitatively and described in descriptive form. Based on the research that has been done, Dian Laundry has not carried out journal recording and summarization activities in accordance with existing accounting standards, so there needs to be improvements and additions to the activities of this stage and Dian Laundry also does not have and prepare financial reports in accordance with SAK EMKM.
Co-Authors Angga Kusumah Raudatul Jannah