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Jalal Luddin
IAIN KUDUS
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ANALISIS PERBANDINGAN RASIO PROFITABILITAS SEBELUM DAN SELAMA PANDEMI COVID - 19 PADA PERUSAHAAN UMUM DAMRI Jalal Luddin; Adif Fachrudin; Adelina Citradewi
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 3 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i3.8043

Abstract

This study was conducted to compare profitability ratios using Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM), and Operating Profit Margin (OPM) methods in Perum Darmri before and during the covid-19 pandemic. The data used were secondary data obtained from the official website of Perum Damri using Perum Damri's financial reports for 2018-2021. The analysis technique used was quantitative comparison. The results showed that there was no difference in the profitability ratios of the Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM) methods at the beginning of the pandemic covid-19 and during the pandemic covid-19 only the Operating Profit Margin (OPM) there was a difference at the beginning of the pandemic covid-19 from another method. At the beginning of the pandemic covid-19, Perum Damri experienced an increase in Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) methods but experienced a decrease in the Operating Profit Margin (OPM) method. During the pandemi covid-19 or during the pandemic covid-19, Perum Damri experienced a decrease in each ratio method used, both Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM) and Operating Profit Margin (OPM).
Efektivitas Dan Efisiensi Pelaksanaan Anggaran Belanja Badan Perencanaan dan Pembangunan Daerah (BAPPEDA) Kabupaten Jepara Jalal Luddin; Riska Rahmawati; Suparwi
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 5 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i5.8462

Abstract

This research was conducted to analyze the level of criteria for the effectiveness and efficiency of the implementation of the budget in the regional planning and development agency in Jepara Regency. The data used is secondary data obtained from supporting documentation and literature as well as the official website of BAPPEDA Jepara Regency using financial realization reports from 2017 to 2022. The analysis technique used is quantitative descriptive analysis. The results of the study show that the budget level of the regional planning and development agency in Jepara Regency is in the category of effective and efficient. Effectiveness has been carried out, with the results of the data indicating that the program that has been realized is close to the expected target. As for efficiency, it is proven by the direct expenditure budget each year that is used to run previously planned programs that do not approach the actual expenditure value.
Co-Authors Adelina Citradewi Adif Fachrudin Riska Rahmawati Suparwi