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Asmawi Mangku Alam
Akademi Akuntansi dan Manajemen Pembangunan
Computer Science & IT Economics, Econometrics & Finance

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ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR TINGKAT RASIO LIKUIDITAS DAN PROFITABILITAS (Studi Pada PT Mayora Indah TBK Bengkulu) Herlina Herlina; Asmawi Mangku Alam; Septi Nurindah Sari
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.932

Abstract

This study aims to determine the condition of the financial statements, the calculation of the liquidity and profitability ratios, as well as the results of the analysis of the liquidity and profitability level ratios at PT Mayora Indah Tbk in 2019, 2020 and 2021. The methods used by the author in obtaining data are literature study methods and methods. observation. The results of the study concluded that the condition of the financial statements using horizontal comparative analysis was in good condition because each year it had increased. From the calculation of the liquidity ratio as measured by the current ratio and quick ratio method, it has increased and can be said to be liquid or above the industry average, so that the company is able to meet its short-term obligations (debt), but for the cash ratio method itself it is still said to be liquid. although the resulting ratios are above the industry average. This means that the company's ability to meet its short-term obligations (debt) is still not sufficient, but if the ratio results are compared with the industry average, it is quite good. From the calculation of profitability as measured by the return on assets method, return on equity and net profit margin are still not good because they are still below the industry average, even though the company has experienced an increase in profit, the company is still unable to manage the invested capital efficiently. Keywords: Financial Statement Analysis, Liquidity Ratio, Profitability
SISTEM AKUNTANSI PEMBELIAN BAHAN BAKU SECARA KREDIT (Studi Pada PT. Hino Motors Manufacturing Indonesia) Herlina Herlina; Asmawi Mangku Alam; Adzkia Putri Zhafirah Tanjung
JURNAL LENTERA AKUNTANSI Vol 6, No 2 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v6i2.929

Abstract

In a trading company, the purchase of raw materials is the most important activity. The purpose of this writing is to find out more clearly about the accounting system for purchasing raw materials on credit that has been running at PT. Hino Motors Manufacturing Indonesia and to find out suggestions for improvement from the author so that the company's accounting system can run well. The data collection technique used was a literature study from 9 book sources, field studies by means of observation and interviews, and conducting research on PT. Hino Motors Manufacturing Indonesia. The accounting system for purchasing raw materials on credit that has been running at PT. Hino Motors Manufacturing Indonesia is good enough, but it is still not in accordance with Mulyadi's theory in his book "Accounting System" : 2016 which states that the receiving function must be separate from the goods storage function, the company must also add a change order document for orders that have already been made previous purchase orders, and companies should add inventory card records to minimize fraud. Keywords: Accounting System, Credit Purchasing, Raw Materials
Co-Authors Adzkia Putri Zhafirah Tanjung Herlina Herlina Septi Nurindah Sari