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All Journal International Journal of Social Science and Business Jurnal Ilmiah Edunomika (JIE) Amalee: Indonesian Journal of Community Research & Engagement Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Minfo Polgan (JMP) Journal Of Human And Education (JAHE)
Samosir, Hendrik ES
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Jurnal Minfo Polgan (JMP)

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Pengaruh Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022 Simanullang, Hotnida R; Sihombing, Halomoan S; Samosir, Hendrik ES
Jurnal Minfo Polgan Vol. 13 No. 1 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i1.13828

Abstract

This study aims to determine the effect of accounts receivable turnover and inventory turnover on profitability in food and beverage subsector companies listed on the IDX (Indonesia Stock Exchange) for the 2020-2022 period. The population in this study is food and beverage subsector companies listed on the IDX for the 2020-2022 period. The sampling technique in this study was carried out by purposive sampling so that 23 companies were obtained. The type of data used in this study is secondary data and the data collection method used is the documentation method. The data analysis technique used is descriptive statistical analysis of variables and classical assumption tests, which in calculating using application assistance in the SPSS version 26 program. From the results of hypothesis testing, it can be concluded that accounts receivable turnover has no effect on profitability in food and beverage subsector companies listed on the IDX for the 2020-2022 period and inventory turnover also has no effect on profitability in food and beverage subsector companies listed on the IDX for the 2020-2022 period or it can also be concluded that the first hypothesis and second hypothesis are rejected. This is shown through the results of the t-test which shows a significant relationship to variables with a significance level of 5%.
Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (Bumdes) Maduma Desa Palipi Kabupaten Samosir Hutabaalian, Adelima; Samosir, Hendrik ES; Saribu, Ardin Dolok
Jurnal Minfo Polgan Vol. 13 No. 2 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i2.14065

Abstract

The aim of this research was to find out whether BUMDes Maduma Palipi village had implemented generally accepted accounting principles. The types of data used in this research are primary data and secondary data. Primary data is data obtained from interviews with BUMDes administrators regarding the history of the establishment of BUMDes, the recording system implemented by BUMDes, accounting policies implemented by BUMDes and regarding BUMDes activities. Secondary data is data obtained by collecting data that has been compiled by BUMDes administrators, such as balance sheets and profit and loss.In analyzing the research data, the author used a descriptive method, namely data obtained from the company was then arranged in such a way and analyzed based on relevant theories and then conclusions were drawn.Based on the research results, it was found that the basis for recording was carried out using an accrual basis. BUMDes Maduma Palipi village has not yet implemented the accounting stages completely. BUMDes Maduma Palipi village only presents a balance sheet and profit and loss report. BUMDes Maduma Palipi village does not present capital change reports, cash flow reports or notes to financial reports. From the results of this research, researchers can conclude that the application of accounting at BUMDes Maduma Palipi village is not in accordance with generally accepted accounting principles.
Co-Authors Alfiana Alfiana Amin, Al Ari Purwanti Asfahani, Asfahani Cindy, Agustin Hanivia Cindy, Hanivia Clara NM. Rotinsulu Faizal, Irwan Hamzah, A. Hadian Pratama Hutabaalian, Adelima Jenny Nancy Kaligis Manullang, Rizal R. Mia Aina Mohammad Edy Nurtamam, Mohammad Edy Muhamad Risal Tawil Nainggolan, Hermin Nugroho, Agung Nurhasanah Nurhasanah Rawati, Mesis Renaldi, Vikky Rifky Lana Rahardian Samalua Waoma Sanadi, Edwin Aldrin W. Saribu, Ardin Dolok Sihombing, Halomoan S Simanullang, Hotnida R St Rahmah Widjanarko Widjanarko, Widjanarko Yahya, Sitti Rachmawati