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All Journal Worksheet : Jurnal Akuntansi
Tengku Juhri Agustan
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Economics, Econometrics & Finance

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ANALISIS LAPORAN KEUANGAN GUNA ALAT UKUR KINERJA KEUANGAN PADA PT. GLOBAL IMOO TELEKOMUNIKASI Tengku Juhri Agustan; Utari Permata Sari
Worksheet : Jurnal Akuntansi Vol 1, No 2 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i2.2116

Abstract

In connection with the research background and the formulation of the problem, the purpose of this study, namely to determine and analyze the financial performance of PT. Global Imoo Telecommunications from 2016 to 2019. The data used in this study may not be directly used as a basis for making decisions by the authors who carried out the research, but by other institutions in need. So, the data that the author uses is qualitative. Qualitative data is data in the form of certain numbers or quantities that are definite in nature which are measured in a number or theory. The conclusion of this study shows the liquidity ratio (liquidity ratio), based on the current ratio (current ratio) PT. Global ImooTelecommunications is in good condition because it is able to pay off its current liabilities with current assets owned by the company. Solvency ratio (leverage ratio) In the ratio of debt to assets (Debt ratio to Assets) has decreased every year indicates that PT. Global ImooTelecommunications is in good condition, where the lower the debit or percentage ratio, the better the security level of the funds. Profitability ratio (profitability ratio), in the ratio of gross profit margin (Gross Profit Margin), this ratio has increased. Where the higher the gross profit margin ratio, the better the profitability ratio and PT. Global Imoo Telecommunication in healthy condition. Activity Ratio, Calculation Result of Assets Turn Over Ratio (Total Assets Turn Over) has decreased in percentage every year. This indicates PT. Global ImooTelecommunications is less effective in utilizing its total assets for sales.
PERANAN SISTEM INFORMASI AKUNTANSI SEBAGAI ALAT KONTROL STOK BARANG MASUK DAN KELUAR ATAS PEMBELIAN DAN PENJUALAN PADA PT. JAWARA FOKUS GEMILANG Rika Indah Pratiwi; Suhariyanti Suhariyanti; Tengku Juhri Agustan
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3461

Abstract

The role of the accounting information system within the company is to provide information appropriateand trustworthy management needs to help in decision making and as control over activities company. Thisstudy aims to determine how the role of the system accounting information as a means of controlling thestock of incoming and outgoing goods purchases and sales of the effectiveness of recording inventoryreports trading at PT. Brilliant Focus Champion. The type of data used in this research is primary andsecondary data. Data collection techniques are observation and interview. This technique is used to obtaininformation in general regarding the application of information systems in controlling the stock of goodsin and out all the way to sales. The research method used is descriptive qualitative analysis method. Thismethod is done by describing the condition of PT. Focus Champion Brilliant objectively so that thecompletion of a problem is obtained faced by the company. From the research conducted, it can be seenthat the information system Accounting plays a very important role as a means of controlling merchandiseinventory PT. Jawara Focus Gemilang, but its implementation is still not effective or inadequate becausethere are still certain parts that carry out functions and more than one task, namely there is no segregationof duties between the reception, inspection, storage and the part that removes the goods from warehouse.The accounting information system is also not fully mastered by This can be seen from the number of inputerrors in the item code.
Co-Authors Rika Indah Pratiwi Suhariyanti Utari Permata Sari