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All Journal Jurnal EMT KITA GEMA EKONOMI Economic Education and Entrepreneurship Journal Jurnal Ilmiah Akuntansi Kesatuan Journal of Education Religion Humanities and Multidiciplinary
Rosmiati Tarmizi, Rosmiati
Bandar Lampung University
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Nursing Social Sciences

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Pengaruh Financial Distress, Opini Audit, Dan Ukuran KAP Terhadap Auditor Switching Holdi, Fio Prananda; Tarmizi, Rosmiati
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1204

Abstract

The independence of an auditor is one of the main things for auditors, in order to maintain the level of auditor independence, the government issues regulations related to auditor rotation. This study plans to examine the impact of financial distress, audit opinion, and KAP size on auditor switching at consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) for the 2016 – 2020 period. The independent variables used are financial distress, audit opinion, and KAP size. and the dependent variable, namely auditor switching. The population in this study are consumer goods industrial companies as many as 37 companies. The examination technique used is logistic regression analysis using SPSS version 25 software. The results of this study are that financial difficulties do not have a significant impact on auditor turnover, while audit opinion and KAP size have a significant positive impact on auditor changes.
Pengaruh Perencanaan dan Efektifitas Penggunaan Dana Desa Terhadap Pembangunan Desa Negara Batin (Studi Pada Kecamatan Negara Batin Kabupaten Way Kanan) Ulandari, Resti; Tarmizi, Rosmiati
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i4.1669

Abstract

Negara Batin is a village located in the regent Way Kanan. The village government's concern for the facilities and infrastructure of the village is very important to achieve the welfare of the village community. Planning and effective use of village funds are necessary to support the development of Negara Batin Village. Therefore, if the use of village funds can be planned and implemented effectively, it will bring great benefits to the residents of Negara Batin Village in Way Kanan Regency. The purpose of this study is to determine whether planning and efficiency in the use of village funds affect the development of Negara Batin village. The type of research used in this study is quantitative research. The population used is the village of Negara Batin, regent Way Kanan. The sampling technique used was probability sampling using the Slovin formula, such that a sample of 98 respondents was obtained. Data collection was carried out through literature research, documents, observations, interviews, and questionnaires. The data analysis tools used include several linear regression tests, correlation coefficient tests, t-tests, F-tests, and R^2 tests. Based on the research results, effective planning and use of village funds has a positive and significant impact on the development of Negara Batin village. Effective planning and utilization of village funds contributed 36.5% to the development of Negara Batin Village in Negara Batin District, Way Kanan Regency. Meanwhile, the remaining 63.5% are affected by other factors that have not been considered in this study.
Analysis of the Impact of Covid-19 on Structuring and MSME Profits (Case Study: Drink Time Bandar Jaya Booth Stand) Sirait, Ribka Rikita; Tarmizi, Rosmiati
Economic Education and Entrepreneurship Journal Vol 6, No 2 (2023): Economic Education and Entrepreneurship Journal (E3J)
Publisher : FKIP Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The UMKM Booth Stand in Bandar Jaya is currently estimated to be almost 50 booth stand players who sell a variety of foods and drinks, this booth stand's stand alone using their own business capital. However, there are problems that occur from the covid-19 outbreak in 2019 to 2021, this study is to determine the difference in revenue and profit before and during covid-19. The research method used is a qualitative method, namely a method in which research data is collected from documents, records, and reports related to the problem to be solved at the same time. Data analysis techniques in this descriptive qualitative are carried out by searching and collecting data by researchers which are then arranged systematically through field notes or documentation. The results showed that the highest decline in Drink Time Booth Stand revenue in the period 2019 to 2020 occurred in August with a percentage of -0.6%. Profit in 2019 to 2020 at Drink Time Booth Stand decreased in March with a percentage of 0.03% and followed in February with a percentage of 0.06%. In order not to experience bankruptcy Stand Booth Drink Time can make business capital loans to related parties.Keywords: Covid-19, Business Actors, Revenue, ProfitDOI: http://dx.doi.org/10.23960/E3J/v6i2.224-232
Analisis Dampak Covid-19 pada Pendapatan dan Laba UMKM (Studi Kasus pada: Stand Booth Drink Time Bandar Jaya) Sirait, Ribka Rikita; Tarmizi, Rosmiati
Journal of Education Religion Humanities and Multidiciplinary Vol 1, No 2 (2023): Desember 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jerumi.v1i2.1494

Abstract

Stand Booth UMKM yang ada di Bandar Jaya saat ini diperkirakan hampir mencapai 50 pelaku stand booth yang menjual beraneka ragam makanan dan minuman, stand booth’s ini berdiri sendiri dengan menggunakan modal usaha sendiri, stand booth yang bergerak di usaha makan dan minuman ini sudah ada sejak Oktober 2017 sampai dengan saat ini. Namun terdapat permasalahan yang terjadi dari adanya wabah covid-19 pada tahun 2019 sampai dengan tahun 2021, penelitian ini untuk mengetahui perbedaan pendapatan dan laba pada sebelum dan pada saat covid-19. Penelitian ini menggunakan Metode Penelitian yang digunakan adalah metode kualitatif yaitu metode yang penelitian datanya dikumpulkan dari dokumen-dokumen, catatan, dan laporan terkait masalah yang ingin dipecahkan pada waktu yang sama. Penelitian ini menggunakan satu informan yang berlokasi di Bandar Jaya. Teknik analisis data dalam kualitatif deskriptif ini dilakukan dengan cara mencari dan mengumpulkan data oleh peneliti yang kemudian di susun secara sistematis melalui catatan dilapangan atau dokumentasi. Prosesnya sebagai berikut: 1) reduksi data, 2) penyajian data, 3) verifikasi data kesimpulan. Teknik keabsahan data meliputi 1) kredibilitas, 2) keteralihan data, 3) ketergantungan data, 4) kepraktisan data. . Hasil penelitian menunjukkan penurunan pendapatan Stand Booth Drink Time tertinggi pada periode tahun 2019 sampai pada tahun 2020 terjadi pada bulan Agustus dengan persentase sebesar -0,6%. Laba pada tahun 2019 sampai dengan 2020 pada Stand Booth Drink Time mengalami penurunan pada bulan Maret dengan persentase sebesar 0,03% dan diikuti pada bulan Februari dengan persentase sebesar 0,06%. Agar tidak mengalami kebangkrutan Stand Booth Drink Time dapat melakukan pinjaman modal usaha kepada pihak-pihak terkait.
Analisis Laporan Keuangan Dalam Menilai Kinerja Keuangan Perusahaan BUMN SUB Sektor Semen Periode 2016-2020 Tarmizi, Rosmiati; Thunggono, Andreas
GEMA EKONOMI Vol 11 No 5 (2022): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Penelitian ini bertujuan agar mengenali performa finansial perusahaan dengan memerlukan analisis rasio yang berdasarkan laporan keuangan. Teknik Analisis Kualitatif dengan metode Analisis Perbandingan dan Analisis Trend diperlukan dalam hal riset ini. Current Ratio, Debt to Equity Ratio, Total Asset Turnover dan Return on Equity diperlukan untuk mengukur rasio dalam riset ini. Hasil analisis diketahui bahwa PT Semen Baturaja Tbk lebih baik kondisi finansialnya berdasarkan current ratio dibandingkan entitas sejenis mulai tahun 2016-2020 yaitu sebesar 2.06x. PT Semen Baturaja Tbk lebih baik kondisi finansialnya berdasarkan Debt to Equity Ratio dibandingkan entitas sejenis mulai tahun 2016-2020 yaitu sebesar 55% nilai utangnya dari nilai ekuitasnya. PT Wijaya Karya Beton Tbk lebih baik kondisi finansialnya berdasarakan Total Asset Turnover dibandingkan entitas sejenis mulai tahun 2016-2020 sebesar 0.70x. PT Wijaya Karya Beton Tbk lebih baik kondisi finansialnya berdasarkan nilai ROE dibandingkan entitas sejenis mulai tahun 2016-2020 sebesar 11%.
Analysis of the Impact of Covid-19 on Structuring and MSME Profits (Case Study: Drink Time Bandar Jaya Booth Stand) Sirait, Ribka Rikita; Tarmizi, Rosmiati
Economic Education and Entrepreneurship Journal Vol 6, No 2 (2023): Economic Education and Entrepreneurship Journal (E3J)
Publisher : FKIP Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The UMKM Booth Stand in Bandar Jaya is currently estimated to be almost 50 booth stand players who sell a variety of foods and drinks, this booth stand's stand alone using their own business capital. However, there are problems that occur from the covid-19 outbreak in 2019 to 2021, this study is to determine the difference in revenue and profit before and during covid-19. The research method used is a qualitative method, namely a method in which research data is collected from documents, records, and reports related to the problem to be solved at the same time. Data analysis techniques in this descriptive qualitative are carried out by searching and collecting data by researchers which are then arranged systematically through field notes or documentation. The results showed that the highest decline in Drink Time Booth Stand revenue in the period 2019 to 2020 occurred in August with a percentage of -0.6%. Profit in 2019 to 2020 at Drink Time Booth Stand decreased in March with a percentage of 0.03% and followed in February with a percentage of 0.06%. In order not to experience bankruptcy Stand Booth Drink Time can make business capital loans to related parties.Keywords: Covid-19, Business Actors, Revenue, ProfitDOI: http://dx.doi.org/10.23960/E3J/v6i2.224-232
Analisis Laporan Keuangan Dalam Menilai Kinerja Keuangan Perusahaan BUMN SUB Sektor Semen Periode 2016-2020 Tarmizi, Rosmiati; Thunggono, Andreas
GEMA EKONOMI Vol 11 No 5 (2022): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Penelitian ini bertujuan agar mengenali performa finansial perusahaan dengan memerlukan analisis rasio yang berdasarkan laporan keuangan. Teknik Analisis Kualitatif dengan metode Analisis Perbandingan dan Analisis Trend diperlukan dalam hal riset ini. Current Ratio, Debt to Equity Ratio, Total Asset Turnover dan Return on Equity diperlukan untuk mengukur rasio dalam riset ini. Hasil analisis diketahui bahwa PT Semen Baturaja Tbk lebih baik kondisi finansialnya berdasarkan current ratio dibandingkan entitas sejenis mulai tahun 2016-2020 yaitu sebesar 2.06x. PT Semen Baturaja Tbk lebih baik kondisi finansialnya berdasarkan Debt to Equity Ratio dibandingkan entitas sejenis mulai tahun 2016-2020 yaitu sebesar 55% nilai utangnya dari nilai ekuitasnya. PT Wijaya Karya Beton Tbk lebih baik kondisi finansialnya berdasarakan Total Asset Turnover dibandingkan entitas sejenis mulai tahun 2016-2020 sebesar 0.70x. PT Wijaya Karya Beton Tbk lebih baik kondisi finansialnya berdasarkan nilai ROE dibandingkan entitas sejenis mulai tahun 2016-2020 sebesar 11%.
Co-Authors Holdi, Fio Prananda Resti ulandari, Resti Sirait, Ribka Rikita Thunggono, Andreas