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All Journal Jurnal Kendali Akuntansi
Ningrum, Indah Sulistia
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Economics, Econometrics & Finance

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Analisa Laporan Keuangan dengan Perhitungan Analisis Trend (Index Number Trend Series Analisis) pada PT Timah Tbk (TINS) Ningrum, Indah Sulistia; Hayati, Syarifatull; Nurlita, Amelia; Sarmila, Wingki; Amelia, Elda; Ramadhani, Andini; Polshia, Rasi; Fatmawati, Nurul; Armel, Raja Septian; Nurmanto, Billy
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i3.3936

Abstract

This research was carried out with the aim of finding out how to calculate Trend  Analysis (Index Number Series Analysis) in PT Timah Tbk financial reports and how to explain the results of calculations using Trend Analysis (Index Number Series Analysis). The research approach uses a quantitative type using secondary data collected using documentation and literature study methods. By analyzing financial report data at PT Timah Tbk. The technique for collecting secondary data is carried out using documentation techniques. namely by collecting company financial reports from December 31 2020. 2021. 2022. 2023 and March 31 2024. Data is collected from the official IDX website. namely (www.idx.co.id) by downloading . The research results show that the financial trend analysis of PT Timah Tbk from 2020 to 2024 shows significant changes in various aspects of the company's finances. PT Timah Tbk succeeded in increasing its total equity. major challenges in maintaining revenue and cost efficiency led to a decrease in overall profitability. In research. researchers have an interest in time and knowledge. which results in less comprehensive research results and obtaining limited information.
Analisis Laporan Keuangan Pada Perusahaan Jasa PT Pengembangan Investasi Riau Polshia, Rasi; Fatmawati , Nurul; Ningrum, Indah Sulistia; Rodiah, Siti
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i3.3947

Abstract

The purpose of this research is to find out and analyze how the percentage of completion method is applied in recognizing construction income applied by PT. Housing Development (Persero). The method used in this research is descriptive qualitative. The type of data used is primary data from interviews with the company regarding revenue recognition and secondary data in the form of PT financial data. Housing development, especially the Juanda Business Center project, Pager Hamlet, Saworatap, Kec. Gedangan, Sidoarjo Regency. The results of research carried out by the company in applying the percentage of completion method use a physical approach which is calculated based on estimates of physical progress alone without taking into account the costs that have been incurred in completing the project.
Co-Authors Amelia, Elda Fatmawati , Nurul Fatmawati, Nurul Hayati, Syarifatull Nurlita, Amelia Nurmanto, Billy Polshia, Rasi R.Septian Armel Ramadhani, Andini Sarmila, Wingki siti rodiah