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All Journal Journal of Social And Economics Research Jurnal Multidisiplin Sahombu journal of social and economic research Journal of Finance Integration and Business Independence
Zahri Fadli
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Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS INVESTASI AKTIVA TETAP TERHADAP KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE EVA (ECONOMIC VALUE ADDED) (STUDI KASUS JASA PUSLIT PT. PUSAT PENELITIAN KELAPA SAWIT) Maya Rosmawati; Zahri Fadli
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.274

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui hasil pengukuran kinerja keuangan dan untuk mengetahui pengaruh investasi aktiva tetap terhadap kinerja keuangan Koperasi Jasa Puslit PT. Pusat Penelitian Kelapa Sawit Kota Medan. Penelitian pada Koperasi Jasa Puslit PT. Pusat Penelitian Kelapa Sawit menggunakan data dan informasi yang bersumber langsung dari koperasi Jasa Puslit PT. Pusat Penelitian Kelapa Sawit. Metode yang digunakan dalam penelitian ini adalah metode EVA (Economic Value Added). Hasil analisis selama periode 2020 sampai dengan 2022 dengan menggunakan metode EVA (Economic Value Added), maka dapat ditarik kesimpulan bahwa kinerja keuangan Koperasi Jasa Puslit PT. Pusat Penelitian Kelapa Sawit Medan sudah baik. Pada tahun 2020 EVA sebesar Rp 1.538.965.482,64 lalu pada tahun 2021 EVA mengalami kenaikan sebesar Rp 257.145.469,81 menjadi Rp 1.796.110.952,45. Pada tahun 2022 EVA mengalami penurunan sebesar Rp 108.700.731,43 menjadi Rp 1.687.410.221,02. Investasi aktiva tetap sangat berpengaruh terhadap kinerja keuangan Koperasi Jasa Puslit PT. Pusat Penelitian kelapa sawit.
Application of the Fixed Asset Depreciation Method and its Impact on the Performance of Fixed Asset Reports at the One Stop Integrated Service and Investment Service Siti Nur Widya Astuti; Zahri Fadli; Minasari Nasution
Jurnal Multidisiplin Sahombu Vol. 5 No. 03 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of the company is basically to ensure that the company's operations continue to obtain optimal profits on the investment invested by the shareholders or owners in the company. Application of depreciation charges for fixed assets, using a depreciation method that is in accordance with government accounting standards. Asset depreciation method at the One Stop Integrated Services and Investment Service to calculate fixed asset depreciation expenses. The depreciation expense will result in a decrease in fixed assets and government equity on the balance sheet of the financial statements. The purpose of this research is to determine the application of the fixed asset depreciation method and its impact on the performance of the Fixed Asset Report used by the One Stop Integrated Services and Investment Service. The analytical method used is the descriptive method. The data collection technique used is a documentation study which is carried out by taking the necessary data and studying and analyzing it. Based on the research results, it shows that the calculation method for depreciation of fixed assets is appropriate according to Financial Accounting Standards (SAK) No. 17 of 2008 by determining the amount that can be depreciated first. The depreciation method used and to determine the economic useful life of an asset being depreciated.
ANALISIS INVESTASI AKTIVA TETAP TERHADAP KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE EVA (ECONOMIC VALUE ADDED) (STUDI KASUS JASA PUSLIT PT. PUSAT PENELITIAN KELAPA SAWIT) Maya Rosmawati; Zahri Fadli
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.274

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui hasil pengukuran kinerja keuangan dan untuk mengetahui pengaruh investasi aktiva tetap terhadap kinerja keuangan Koperasi Jasa Puslit PT. Pusat Penelitian Kelapa Sawit Kota Medan. Penelitian pada Koperasi Jasa Puslit PT. Pusat Penelitian Kelapa Sawit menggunakan data dan informasi yang bersumber langsung dari koperasi Jasa Puslit PT. Pusat Penelitian Kelapa Sawit. Metode yang digunakan dalam penelitian ini adalah metode EVA (Economic Value Added). Hasil analisis selama periode 2020 sampai dengan 2022 dengan menggunakan metode EVA (Economic Value Added), maka dapat ditarik kesimpulan bahwa kinerja keuangan Koperasi Jasa Puslit PT. Pusat Penelitian Kelapa Sawit Medan sudah baik. Pada tahun 2020 EVA sebesar Rp 1.538.965.482,64 lalu pada tahun 2021 EVA mengalami kenaikan sebesar Rp 257.145.469,81 menjadi Rp 1.796.110.952,45. Pada tahun 2022 EVA mengalami penurunan sebesar Rp 108.700.731,43 menjadi Rp 1.687.410.221,02. Investasi aktiva tetap sangat berpengaruh terhadap kinerja keuangan Koperasi Jasa Puslit PT. Pusat Penelitian kelapa sawit.
The Impact of Unidentified Consumer Transfers on Accounts Receivable Reconciliation Accuracy in the Digital Era: A Case Study Meysia Amalia; Zahri Fadli; Nasution, Minasari
Journal of Finance Integration and Business Independence Vol. 1 No. 2 (2025): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i2.38

Abstract

This study aims to determine the impact of unidentified consumer transfers on the accuracy of accounts receivable reconciliation in the digital financial system at PT Cakrawala Citramega Multifinance. This phenomenon arises when consumers make bank transfers without including adequate information, such as contract numbers or names that match the system records. The research method used is descriptive qualitative, with data collected through observation, interviews, and documentation. The results indicate that unidentified transfers delay the reconciliation process because payments cannot be automatically matched with the consumers’ receivable accounts. This leads to delays in financial reporting and a higher risk of recording errors. Time-consuming clarifications and high transaction volumes are also major challenges. Therefore, improvements in transaction identification systems and consumer education are needed so that payment information can be recognized more accurately.
Co-Authors Maya Rosmawati Meysia Amalia Minasari Nasution Siti Nur Widya Astuti