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PELATIHAN PENYUSUNAN ANGGARAN DAN PELAPORAN KEUANGAN SEDERHANA USAHA ONLINE BAGI RINTISAN BISNIS MAHASISWA UNIVERSITAS KATOLIK WIDYA KARYA MALANG Lis Lestari Sukartiningsih; Galuh Budi Astuti; Silvia Indrarini
Asawika : Media Sosialisasi Abdimas Widya Karya Vol 7 No 2 (2022): Jurnal Asawika Vol 7-2
Publisher : LPPM Unika Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/asawika.v7i2.105

Program Pengabdian Kepada Masyarakat diselenggarakan di Universitas Katolik Widya Karya Malang dengan masyarakat sasaran mahasiswa yang merintis usaha kecil secara online untuk peningkatan wawasan keterampilan dan produktivitas ini menggunakan metode pertama memberi motivasi membangun kesadaran dan membuat anggaran operasional dengan materi a).Pembuatan anggaran sederhana menggunakan program MS Excel; b). Menganalisis rencana anggaran dan realisasi anggaran. Tahapan kedua memberi pemahaman mengenai pencatatan keuangan secara sederhana bagi mahasiswa yang merintis usaha dengan materi a).Pencatatan bukti transaksi; b)Alur menyusun laporan keuangan sederhana. Pembelrian pelatihan penyusunan anggaran dan pelaporan keuangan sederhana usaha online dapat meningkatkan pendapatan usaha yang dirintis oleh mahasiswa. Kata Kunci: anggaran, pelaporan keuangan, usaha online ABSTRACT The Community Service Program was held at Widya Karya Catholic University in Malang with the target community being students who started small businesses online to increase their knowledge of skills and productivity using the first method to provide motivation to build awareness and create an operational budget with material a). Simple budgeting using the MS program Excel; b). Analyze budget plans and budget realization. The second stage provides an understanding of simple financial records for students who start a business with material a). Recording of transaction evidence; b) The flow of preparing simple financial reports. Buying training on budgeting and simple financial reporting for online businesses can increase the income of businesses initiated by students.

ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. GARUDA INDONESIA (PERSERO) TBK (PERIODE 2010 – 2014) Gregorius Kirene; Silvia Indrarini; MAF. Suprapti
Akubis : Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2020): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v4i1.18

This research is about analysis of financial ratios in PTGaruda Indonesia (Persero) Tbk in 2010 to 2014. This studyaims to determine the financial ratio analysis that can beused to assess the financial performance of PT GarudaIndonesia in 2010-2014. Types of financial ratios that wereused are the liquidity ratios, activity ratios, solvability ratios,profitability ratios, and the market ratio. The data that areused is in the form of an annual financial statement data ofPT Garuda Indonesia (Persero) Tbk from 2010 to 2014. Thisstudy used quantitative descriptive analysis techniques.The analysis showed that, the best value of any rate in theperiod of 2010-2014 is a current ratio in 2011 that is 1.1563,the quick ratio is 1.0335 in 2011, the cash ratio is 0.5666 in2011. The best value of total assets turnover was in 2011 at1.5083, fixed assets turnover at 5.3839 in 2011, the averageage of receivables is at 11.8038 in 2014 and accountsreceivable turnover is at 0.0276 in 2013. The best solvabilityratio is debt ratio in 2012 that is 0.5572 and a total debt toequity ratio of 0.8482 in the year 2011. The best profitabilityratio value are gross profit margin in 2012 amounted to0.0436, the net profit margin at 0,0319 in 2012, basicearning power at 0.0602 in 2012, return on investment at0.0449 in 2011 and return on equity is at 0.0962 in 2012.The best value of market ratio from 2010-2014 is earningsper share which is at 48.9566 in 2012, the ratio of profitprice at 101.0734 in 2013 and the ratio of market value by1.34 per book in 2012.

Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan Periklanan, Percetakan, Dan Media Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 Silvia Indrarini; Galuh Budi Astuti; Aprilia Resida Cici Luhsari
Akubis : Jurnal Akuntansi dan Bisnis Vol. 9 No. 1 (2024): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.62

This research aims to analyze financial ratios to assess the financial performance of companies in Advertising, Printing and Media Companies Listed on the Indonesian Stock Exchange for the 2017-2021 Period. This type of research is a case study using secondary data. The population was 20 companies, sampling using the purposive sampling method selected 4 companies as samples. Library study data collection methods and documentation data collection techniques, as well as quantitative descriptive data analysis techniques. The results of the financial ratio analysis of the company that has the best Current Ratio value is PT Jasuindo Tiga Perkasa Tbk, the best Cash Ratio value is PT Surya Citra Media Tbk, the best Debt to Asset Ratio value is PT Surya Citra Media Tbk, the best Debt to Equity Ratio value PT Surya Citra Media Tbk, the best Return On Asset value PT Surya Citra Media Tbk, the best Net Profit Margin value PT Surya Citra Media Tbk, the best Receivable Turnover value PT Link Net Tbk, the best Total Asset Turnover value PT Jasuindo Tiga Perkasa Tbk, the best Price Earning Ratio value for PT Link Net Tbk, and the best Price To Book Value for PT Link Net Tbk.

Evaluasi Sistem Informasi Akuntansi Penjualan Tunai Sebagai Alat Pengendalian Internal Pada CV Karya Abadi Lis Lestari Sukartiningsih; Silvia Indrarini; Theresa Juliana Patricia Widiyono
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.372

The aim of this research is to evaluate the cash sales accounting information system as an internal control tool at CV Karya Abadi. This type of research is a case study using field study and literature study data collection methods. Data collection techniques are observation, interviews and documentation. The analysis technique uses qualitative descriptive analysis. The problem in this research is the weakness of the cash sales accounting information system. This is proven by the dual function of the sales administration section which doubles as the accounting section, the documents and accounting records used are still incomplete. The cause of this problem is a lack of human resources and a lack of company understanding of the importance of a cash sales accounting information system. As a result, there was a delay in submitting cash sales information and errors occurred in recording cash sales, and the company experienced losses and lost its assets. The results of the analysis by separating functions in the accounting and sales administration sections, improving the organizational structure, adding documents in the form of warehouse cards, cash sales invoices and goods delivery letters as well as accounting records in the form of sales journals, cash receipts journals, as well as improving cash sales systems and procedures, then internal control can run effectively.

Pengaruh Current Ratio, Debt To Equity Ratio, Total Assets Turn Over, Return On Assets, Earning Per Share Dan Price Earning Ratio Terhadap Pertumbuhan Laba Silvia Indrarini; Audrey Mike Wijaya
Akubis : Jurnal Akuntansi dan Bisnis Vol. 6 No. 2 (2021): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

The purpose of this study was to examine the effect of Current Ratio, Debt to Equity Ratio, Total Assets Turn Over, Return On Assets, Earning Per Share and Price Earning Ratio on Profit Growth of Manufacturing Companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is explanatory research with a population of 197 companies and the sampling technique using purposive sampling technique produces 56 company samples. The results of the analysis show that the Current Ratio, Debt to Equity Ratio, Total Assets Turn Over, Return On Assets, Earning Per Share and Price Earning Ratio simultaneously affect profit growth. Current Ratio, Return On Assets and Price Earning Ratio partially affect profit growth. Return On Assets (ROA) has the most dominant effect on profit growth in manufacturing companies.

Pengaruh Current Ratio (CR), Return On Asset (ROA), Debt To Equity Ratio (DER), Return On Equity (ROE), Dan Earning Per Share (EPS) Terhadap Harga Saham (Studi Pada Perusahaan Asuransi Yang Terdaftar Di BEI Periode 2014-2018) Maria Mervinsia Yupita; Silvia Indrarini
Akubis : Jurnal Akuntansi dan Bisnis Vol. 6 No. 2 (2021): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

This study aims to determine the effect of CR, ROA, DER, ROE, and EPS on stock prices in insurance companies listed on the Indonesian stock exchange for the 2014-2018 period. This type of research is explanatory research. The population in this study are insurance companies listed on the Indonesia Stock Exchange for the 2014-2018 period of 14 companies. the selected sample used purposive sampling with the criteria so that 4 companies were selected. The hypothesis was tested using the classical assumption test, F test, t test and multiple linear regression analysis. The results of this study indicate that CR, ROA, DER, ROE and EPS simultaneously affect the stock price of insurance companies. Partially CR, ROA, DER and ROE have no significant effect on stock prices, while EPS has a positive and significant effect on stock prices and the variable that has the most dominant influence on stock prices is EPS.

Analisis Pengaruh Current Ratio, Price Earning Ratio, Return On Asset Dan Debt To Equity Ratio Terhadap Nilai Perusahaan Silvia Indrarini; Julinar Tryane Kobar
Akubis : Jurnal Akuntansi dan Bisnis Vol. 7 No. 2 (2022): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v9i1.51

This study aims to determine the influence analysis of the Current Ratio (CR), Price Earning Ratio (PER), Return On Assets (ROA) and Debt To Equity Ratio (DER) on company value in plastic and packaging companies for the 2016-2020 period. This type of research is explanatory research. The population in this study were 15 plastic and packaging companies listed on the Indonesia Stock Exchange for the 2016-2020 period, the sample was selected using the purposive sampling method, 5 companies were obtained. The results of multiple linear regression analysis show that CR, PER, ROA and DER simultaneously affect the value of plastic and packaging companies listed on the IDX for the 2016-2020 period. Partially, PER, ROA and DER have a positive and significant effect on firm value, while CR has no effect on firm value. The variable that has the most dominant effect is PER.

Pengaruh Current Ratio, Total Asset Turnover, Debt To Equity Ratio, Return On Asset Dan Earning Per Share Terhadap Nilai Perusahaan Silvia Indrarini; Marcellina Gelanicya Berdikari Jayanti
Akubis : Jurnal Akuntansi dan Bisnis Vol. 8 No. 1 (2023): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v9i2.55

This study aims to determine the effect of the current ratio, total asset turnover, debt to equity ratio, return on assets and earnings per share on the value of building construction companies listed on the Indonesia Stock Exchange for the period 2016 – 2020. This type of research is explanatory research. The study population was 18 companies, the sample was selected using purposive sampling method, 7 companies were selected. The analysis technique uses descriptive statistical tests, classical assumption tests, multiple linear regression tests and hypothesis testing. The results of the simultaneous analysis of the current ratio, total asset turnover, debt to equity ratio, return on assets and earnings per share affect firm value. Current ratio has a significant negative effect on firm value, while total asset turnover, debt to equity ratio, return on assets and earnings per share have no effect and are not significant on firm value. The variable that has the most dominant influence on firm value is the current ratio.

Analisis Perbandingan Perhitungan PPh Pasal 21 Penggunaan Metode Net Dan Gross Up Pada KAP Jimmy Andrianus Malang Via Putri Rizkawijaya; Silvia Indrarini
Akubis : Jurnal Akuntansi dan Bisnis Vol. 8 No. 1 (2023): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v9i2.56

This study aims to analyze the comparison of Article 21 PPh calculations using the net and gross up methods at KAP Jimmy Andrianus. This type of case study research uses literature study and field study data collection methods, using observation, interview, and documentation data collection techniques. The problem in this study is that the company has not made tax payment calculations efficiently, because the company in tax calculations still uses the net method which is considered less effective from the company's point of view. This can be seen from the greater amount of tax paid in 2019, resulting in a greater profit before tax and an impact on the greater amount of tax paid. The results of the analysis using the gross up method show that the amount of corporate income tax is smaller, but it will result in a greater amount of expenses incurred by the company due to the increase in the amount of salary paid and the decrease in profit at the end of the year.

Analisis Sistem Informasi Akuntansi Penjualan Untuk Meningkatkan Pengendalian Internal (Studi pada Toko Spare Part dan Oli Tri Jaya) Silvia Indrarini; Christe Vany Gunawan
Akubis : Jurnal Akuntansi dan Bisnis Vol. 7 No. 1 (2022): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v8i2.59

The purpose of this study was to analyze the sales accounting information system to improve internal control at Spare Part Stores and Oli Tri Jaya. The type of research is case study. Methods of data collection, literature study and field study. Data collection techniques in the form of observation, interviews, and documentation. The problem faced is the weak sales accounting information system. This is evidenced by the dual cash function with the accounting function; documents used are incomplete; and the accounting records used are incomplete. The reason, limited resources and lack of understanding of the company about the importance of sales accounting information systems. As a result, companies may suffer losses or lose assets due to misrepresentation of data and delays in submitting information regarding cash and credit sales. The results of the qualitative descriptive analysis by improving the organizational structure, separating the cash section from the accounting department, adding documents in the form of three copies of cash and credit sales invoices with printed serial numbers, adding warehouse cards, accounts receivable cards, display goods stock cards, financial reports, along with improving systems and company sales procedures so that internal control can run effectively.

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