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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Karimah Tauhid Journal of Innovative and Creativity
Andy Lasmana
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

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Analisis Modal Kerja untuk Menilai Kinerja Keuangan pada PT. Indofood Sukses Makmur, Tbk Wulan Permatasari; Andy Lasmana; Susy Hambani
KARIMAH TAUHID Vol. 1 No. 5 (2022): Karimah Tauhid
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/karimahtauhid.v1i5.7964

Abstract

Penelitian ini dengan tujuan untuk menganalisis modal kerja untuk menilai kinerja keuangan pada perusahaan PT Indofood Sukses Makmur,Tbk yang terdaftar pada Bursa Efek Indonesia (BEI) Periode 2016-2020. Objek penelitian yaitu laporan keuangan tahun 2016-2020 PT. Indofood Sukses Makmur, Tbk dan lokasi penelitian dilakukan di Bursa Efek Indonesia (BEI) melalui website resmi yaitu www.idx.co.id, tepatnya pada perusahaan PT. Indofood Sukses Makmur, Tbk. Jenis data dalam penelitian ini adalah data kualitatif. Penelitian ini merupakan penelitian yang menggunakan metode deskriptif kualitatif. Metode yang digunakan pada penelitian ini yaitu analisis horizontal.Hasil penelitian ini pada perubahan modal kerja tahun 2016-2020 mengalami kenaikan dan penurunan modal kerja pada setiap periode, dan penilaian atas kinerja keuangan menggunakan rasio keuangan yaitu rasio likuiditas belum dapat dikatakan baik, rasio profitabilitas belum dapat dikatakan tidak baik dan rasio solvabilitas dapat dikatakan baik.
Employee Perceptions of the Fraud Risk Triangle Factors Against Asset Misappropriation Andriani, Ingka; Andy Lasmana; Ayi Jamaludin Aziz
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2660

Abstract

Misappropriation of assets refers to unauthorized or inappropriate actions intheuse, handling, or processing of company assets. This study aims to identify the influence of pressure, opportunity, and rationalization on misappropriation of assets, both simultaneously and partially. The population for this study consisted of all employees in the Mechanical Department of PT XYZ, with a sample of 60 individuals selected using a saturated sampling technique or census from a non-probability sampling method. Data were collected by distributing questionnaires to the selected respondents. Data analysis was conducted using JASP software version 0.18.30. The results of the study indicate that pressure, opportunity, and rationalization have a significant influence on misappropriation of assets, both simultaneously and partially. Rationalization contributed significantly to the misappropriation of assets among employees of the Mechanical Department of PT XYZ, with these factors increasing the likelihood of unethical behavior.
The Effect of Liquidity, Profitability, Leverage and Activity on Financial Distress Desta Wijaya, Fitri; Andy Lasmana; Magdalena Melani, Maria
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 4 (2024): JIMKES Edisi Juli 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i4.2550

Abstract

Financial difficulties are a problem that occurs in company liquidity, difficult to solve if there is no change in the company structure. When financial difficulties occur, companies experience a lack of working capital. Lack of working capital can be caused by high operating costs or liabilities. Companies experiencing financial difficulties will file for bankruptcy, however there are some companies that do not do this, because the company is still able to survive amidst the problems that occur. The aim of the research is to see how liquidity, profitability, leverage and activity influence financial distress in transportation companies listed on the Indonesian stock exchange in 2018-2022. The research method uses a quantitative descriptive research design with SPSS 26 as a data analysis tool. The research population was 46 transportation companies and the sampling technique used purposive sampling as many as 8 transportation companies listed on the Indonesian Stock Exchange. The research results show that liquidity and activity have no effect on financial distress. Profitability has been significant positive effect on financial distress. Leverage has a negative and significant effect on financial distress. Simultaneously, liquidity, profitability, leverage and activity have a positive and significant effect on financial distress.
Analisis Kondisi Keuangan Pemerintah Daerah Berdasarkan Peraturan Menteri dalam Negeri (Permendagri) Nomor 19 Tahun 2020 Siti Anggraeni; Andy Lasmana; Saepul Anwar
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 2 (2024): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i2.11696

Abstract

This study aims to identify the differences in regional financial conditions over the period of 2020-2022 in provinces with special autonomy, representing each cluster in the IPKD for the fiscal year 2022. The author evaluates financial condition indicators based on the Regulation of the Minister of Home Affairs Number 19 of 2020 in regions classified as high, medium, and low clusters, represented by Jakarta, Aceh, and Yogyakarta respectively. The results of the study conclude that Jakarta demonstrates strong and stable financial performance in almost all indicators. As a region in the high cluster and the capital city, Jakarta's good financial condition should serve as a reflection and example for other regions in managing regional finances. Aceh faces significant challenges in its financial management. Despite improvements in financial independence and flexibility, operational and short-term solvency show significant fluctuations. Meanwhile, Yogyakarta shows improvements in financial independence and flexibility, although it still faces challenges in operational solvency.
Pengaruh Tingkat Pemahaman Akuntansi, Kualitas Sumber Daya Manusia, Ukuran Usaha, Pemberian Informasi dan Sosialisasi Terhadap Pemahaman UMKM dalam Menyusun Laporan Keuangan Berdasarkan SAK EMKM : Studi Kasus Pada UMKM Di Kota Bogor Karina Aurelya; Andy Lasmana; Universitas Djuanda
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 2 (2024): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i2.11728

Abstract

Basically, UMKM indirectly plays a role in the absorption of a fairly high labor force, but this UMKM sat is faced with constraints regarding the limited production of appropriate reports. UMKM has yet to understand how to manage finances and the importance of presenting financial statements. EMKM SAK can be used as a guideline in presenting financial reports that have benefits to facilitate UMKM perpetrators in obtaining financing from banks and is useful as an evaluation of business performance. There are several items that affect level understanding of UMKM in compiling financial reports including accounting understanding level, quality of human resources, size of enterprise, information provision and socialization. This study looks at how level of comprehension of accounting, human resources quality, measurement of enterprises and informational notifications to SMEs in compilation of financial reports based on 100 UMKM EMKM in Bogor City. The findings indicate that the level of accounting comprehension and quality of natural resources influence on understanding UMKM to compile financial report based on EMKM SAK. Whereas the size of business and the dissemination of knowledge and socialization have no impact on understanding of the UMKM into compiling Financial Report.
Analisis Perhitungan Hargar Pokok Produksi Air Sebagai Dasar Penentuan Harga Jual Air Pada Perumda Tirta Pakuan Kota Bogo Nafisatul Amini; Andy Lasmana; Maria Magdalena Melani
AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 4 No. 1 (2024): Jurnal AKASYAH: Akuntansi, Keuangan dan Audit Syariah
Publisher : Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58176/akasyah.v4i1.1008

Abstract

This research was conducted to find out the calculation of the cost of production of water as a basis for determining the selling price of water at the Tirta Pakuan Regional Drinking Water Company (Perumda), Bogor City. This research is intended to find out the calculation of the cost of production of water using the full costing method. Perumda Tirta Pakuan, Bogor City, has used the tariff set by the Bogor Regency government, namely based on the basic price of water production. This study uses descriptive analysis research with a quantitative approach. The results of the research that has been carried out show that the cost of water production at Perumda Tirta Pakuan Bogor City in 2019 is Rp. 4,025.73/m3, in 2020 Rp. 4,098.24/m3 , and in 2021 it is Rp. 3,952.81/m3 higher than the cost of producing water according to the full costing theory or method, namely in 2019 Rp. 2,509.78, in 2020 Rp. 2,407.10, and in 2021 it is Rp. 2,340.34. Meanwhile, the selling price of Perumda Tirta Pakuan water, Bogor City, by calculating the average tariff, namely in 2019, is Rp. 6,856.32, in 2020 Rp. 6,471.84, and in 2021 it is Rp. 6651.32. It can be seen that the cost of production is below the selling price of water. So that the selling price can fully cover operating expenses, which means the company will experience profits in 2019-2021.
Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan, Dan Pendapatan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Andy Lasmana; Khaerul Rofik; Yoyok Priyo Hutomo
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3016

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sosialisasi perpajakan, sanksi perpajakan, dan pendapatan wajib pajak terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan (PBB) di Kecamatan Jonggol. Menggunakan metode kuantitatif dengan pendekatan survei dan analisis regresi linear berganda, data diperoleh melalui penyebaran kuesioner kepada wajib pajak di wilayah tersebut. Hasil penelitian menunjukkan bahwa ketiga variabel independen memiliki pengaruh signifikan terhadap kepatuhan wajib pajak, baik secara parsial maupun simultan. Temuan ini mengindikasikan perlunya peningkatan intensitas sosialisasi dan penerapan sanksi yang tegas serta pertimbangan aspek kemampuan ekonomi wajib pajak.
Co-Authors Andriani, Ingka Aziz, Ayi Jamaludin Desta Wijaya, Fitri Hambani, Susy Hutomo, Yoyok Priyo Karina Aurelya Khaerul Rofik Magdalena Melani, Maria Maria Magdalena Melani Nafisatul Amini Saepul Anwar Saepul Anwar Siti Anggraeni Siti Nurul Anisa Universitas Djuanda Wulan Permatasari