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All Journal Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
Saparuddin Saparuddin
Akuntansi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara Medan
Economics, Econometrics & Finance

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Analisis Pencatatan Dan Pelaporan Keuangan Pada Dinas Pemadam Kebakaran Dan Penyelamatan Kota Padangsidimpuan Adelini Siagian; Saparuddin Saparuddin
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 7, No 1: 2026
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4509

Abstract

The realization of good government in each region requires transparency and openness from the public sector so that the public can control and improve the performance of local governments. This paradigm gives the government the widest possible autonomy but must be balanced with proper regional financial management. APBD stands for “Anggaran Pendapatan dan Belanja Daerah” in Indonesian, which translates to “Regional Government Budget” in English. APBD is a strategic agenda in improving people’s welfare. Not all regions succeed in functioning the APBD properly. The aim of the study was to find out whether the Padangsidimpuan City Fire and Rescue Service had properly recorded or not (according to Permendagri No. 13 of 2006 and PP No. 24 of 2005 concerning Regional Financial Management) as a reference. The research methodology in the author’s research is a qualitative research design that aims to understand the data obtained in the form of notes and financial reports. The types of data used are primary data and secondary data and the data obtained, namely by field research data collection techniques and library research.
Analisis Rasio Likuiditas Perusahaan Daerah Air Minum (PDAM) Tirtasari Kota Binjai Dita Saharani; Saparuddin Saparuddin
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 2: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4526

Abstract

This study aims to determine the financial performance of PDAM Tirtasari Binjai using a liquidity ratio approach. This type of research is quantitative, which is a method of comparing company ratios from year to year which includes current ratios and fast ratios. The results of the company's liquidity analysis from 2015 to 2017, in general, can be said that the company's performance is not good enough. It can be seen from the fluctuations in the Current Ratio and Quick Ratio achieved by the company. The company's liquidity decreased due to short-term debt increasing greater than current assets. This is due to the company's bank loan maturing in December 2015 which resulted in the results of the current ratio analysis and the ratio fluctuating quickly. 
Co-Authors Adelini Siagian Dita Saharani