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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JOURNAL OF APPLIED ACCOUNTING AND TAXATION JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah Journal of Islamic Economics and Finance Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Kusmilawaty Kusmilawaty
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science Social Sciences

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Journal : Jurnal Riset Ekonomi dan Akuntansi

 1 
Analisis Penerapan Akuntansi Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) dan Kegunaan Informasi Akuntansi Siti Salma Sitio; Yenni Samri Juliati; Kusmilawaty Kusmilawaty
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i4.1036

Abstract

This research aims to find out whether accounting based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) has been implemented and whether the use of accounting information in Micro, Small and Medium Enterprises (UMKM) in Laut Dendang Village has been implemented. This research was conducted using qualitative methods with a descriptive approach. Data collection techniques in this research used observation, interview and documentation techniques. The types of data used are primary and secondary data as research data sources. The analysis technique used is data reduction, data presentation and drawing conclusions. Based on data analysis, the research results show that accounting based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) has not been applied to MSMEs in Laut Dendang Village. Even though MSME actors already have financial report records, the recording carried out is still simple and only in accordance with the understanding of each MSME actor. Several MSME players have also implemented the use of accounting information as evaluation material and consideration in making business decisions.
Analisis Du Pont System Untuk Mengukur Kinerja Keuangan Perusahaan Dalam Perspektif Islam: (Studi Pada Pt Midi Utama Indonesia Tbk (Alfamidi) Siti Nurhafizah; Zuhrinal M. Nawawi; Kusmilawaty Kusmilawaty
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1294

Abstract

In analyzing the company's financial performance can be done using the Du Pont System method. Du Pont System is a chart designed to show the return on assets obtained from multiplying the profit margin by the total turnover of total assets. The purpose of this study was to determine the factors that caused the decline in financial performance using the Du Pont System method at PT Midi Utama Indonesia Tbk (Alfamidi). This research was conducted with qualitative descriptive analysis method. The object of this research is the audited financial statements of PT Midi Utama Indonesia Tbk (Alfamidi) for the period 2018 to 2022. Data collection was carried out using the documentation method. The data analysis technique used in this research is descriptive qualitative. The results of the analysis can be concluded that from the level of Net Profit Margin for five years, namely from 2018 to 2019 and from 2021 to 2022, it can be said that it has increased even though in 2020 there was a decrease and the company's performance is quite good because in these five periods the company has never experienced losses, from the level of Asset Turn Over for five years, namely from 2018 to 2019 and from 2021 to 2022
Analisis Piutang Usaha Pada PT. Pelabuhan Indonesia (Persero) Regional 1 Cabang Kuala Tanjung Nadia Anzani; Kusmilawaty Kusmilawaty
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1348

Abstract

This research aims to analyze the receivables management system at PT. Pelabuhan Indonesia (Persero) Regional 1 Kuala Tanjung Branch is located on Jalan Pelabuhan No. 1 Kuala Tanjung, Sei Suka District, Batu Bara Regency. The type of data collected is qualitative data with descriptive methods. Data collection techniques in this research are observation, interviews and documentation. The source of the data obtained is secondary data in the form of documents or historical reports that have been compiled in an archive. This research uses the analytical method used, namely Analysis: The average collection period has not passed 90 days so it is still effective, the Receivable Turn Over (RTO) has not passed 15 times the trade receivable turnover so it is still in good condition, and the average age If the accounts receivable/Avarage Collection Period (ACP) is less than 8 days old, the trade receivables are still effective. The results of this research show that PT. Pelabuhan Indonesia (Persero) Regional 1 Kuala Tanjung Branch, management of the company's trade receivables is still effective.
Co-Authors Alfin Hasan Ansari Ritonga Amira Salsabila Afra Sihombing Anggiya Suci Ramadhani Ara Yustika Br.Ginting Batrisyia Alfaini Syabri Dedy Damhuri Denisa Felia Putri Munthe Dinda Ardena Elfa Fitriani Elsa Pinika Putri Purba Elsa Putri Gita Ayu Pratama Helen Sartika Hotbin Hasugian Laksono Trisnantoro Marliyah Muhammad Arif Nadia Anzani Nadinda Tefa NUR AHMADI BI RAHMANI Rahmalisa Oktadila Rizky Nurul Huda Ryan Irwansyah Pasaribu Salimah Salimah Siti Nurhafizah Siti Salma Sitio Siti Tasya Zulaikha Harahap Tia Yosiska Tia Yosiska Tuti Anggraini Wifka Yunita Yenni Samri Juliati Yenni Samri Juliati Nasution Yuni Tirtasari Siallagan Zuhrinal M. Nawawi