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ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA SEBELUM DAN SAAT PANDEMI COVID-19 PADA PT ZONA PROPERTY Istiarsih, Fitri; Nursidin, M.; Risuhendi, Risuhendi
Worksheet : Jurnal Akuntansi Vol 3, No 2 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i2.4589

Companies in the property or real estate sector are starting to experience the impact of the slowdown due to the onset of the Covid-19 outbreak. In this case, it is necessary to have an assessment of financial performance by analyzing the company's financial statements in a given period. Generally, the ratio that is often used to measure the performance of a company is the liquidity ratio, the solvency ratio and the profitability ratio. The problem formula in this study is how the financial condition if measured from the liquidity ratio covers the current ratio and the cash ratio? How does the financial condition if measured from the solvency ratio include the debt to equity ratio and the Debt to asset ratio? How do financial conditions be measured from the profitability ratio to include the gross profit margin and the net profit margin? And the purpose of this research is to find out and analyze the financial performance of the Property Zone if measured by the liquidity ratio (current ratio and cash ratio), to know and analyse the financial performances of the property zone if measurable by the solvency ratio, and to learn and analyse financial performance at the Properties Zone when measuring by the profitability ratio. (gross profit margin dan net profit margin). The results of this study showed that the liquidity ratio and solvency ratio of PT Zone Property was rated very well because the total average ratio was in accordance with industry average standards.

Pengaruh Tax Planning dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Nursidin, M.
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 9 (2024): April
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13301025

This study aims to determine and analyze whether Earning Per Share, Price Earning Ratio, Operating Costs, Operating Income have a significant effect on the Loan to Deposit Ratio in Private Banks listed on the Indonesia Stock Exchange for the 2019-2023 period. The research methodology used is the quantitative descriptive method. The type of data used in this study is quantitative data, namely data obtained in the form of numbers or figures. The data source is secondary data. Secondary data was obtained from www.idx.co.id to obtain the financial statements of Private Banks listed on the Indonesia Stock Exchange for the 2019-2023 period. The population in this study is the financial statements of Private Banks listed on the Indonesia Stock Exchange for the 2019-2023 period as many as 23 companies. The sample of this study amounted to 75 financial statements from 15 Private Banks Listed on the Indonesia Stock Exchange in 2019-2023. The data was analyzed using the multiple linear regression analysis method. The results of the analysis provide the equation Loan to Deposit Ratio = 0.984 + 0.000 Earning Per Share - 0.001 Price Earning Ratio - 0.116 Operating Costs Operating Income + e. The results of the study indicate that partially the variable has no influence but significant Earning Per Share on Loan to Deposit Ratio with tcount ttable values, namely -3.211 1.993 with a significant value 0.05, namely 0.002 0.05, then hypothesis 1 (first) in this study can be accepted.

Pendampingan Penggunaan Sistem Informasi Akuntansi Pada UMKM di Kelurahan Berngam Kecamatan Binjai Kota Batubara, Enika Diana; A, Azulaidin; Harahap, Yenni Ramadhani; S, Sariyanto; S, Syaharman; Nursidin, M.
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 10 (2025): Januari
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14811445

Penelitian ini dilatarbelakangi karena adanya UMKM yang masih menggunakan sistem manualisasi. Sistem manualisasi adalah dengan mencatat laporan keuangan dengan kertas catatan sederhana sehingga sistem informasi yang tercatatat belum sepenuhnya efektif menurut akuntansi oleh karena itu dianggap perlunya pendampingan penggunaan sistem informasi akuntansi pada UKM khususnya di Kelurahan Berngam Kecamatan Binjai Kota Kota Binjai, dengan demikian permasalahan yang harus dibahas bagaimana Penggunaan sistem informasi Akuntansi pada UMKM di Kelurahan Berngam Kecamatan Binjai Kota Kota Binjai serta Faktor apakah yang menyebabkan UMKM di Kelurahan Berngam Kecamatan Binjai Kota Kota Binjai belum menggunakan informasi akuntansi? Penelitian ini menggunakan penelitian lapangan (field research) dengan sifat deskriftif kualitatif. Metode pengumpulan data menggunakan teknik wawancara dan dokumentasi. Sumber penelitian berasal dari 3 orang pemilik UMKM kemudian data yang terkumpul digambarkan secara deskriptif dan dianalisis menggunakan cara berpikir induktif. Hasil penelitian ini menunjukkan masih rendahnya penggunaan sistem informasi akuntansi pada UMKM di Kelurahan Berngam Kecamatan Binjai Kota Kota Binjai, adapun faktor yang penyebabnya adalah disebabkan oleh lima faktor yaitu kendala-kendala industri UMKM, tingkat pengetahuan akuntansi yang masih rendah, tingkat kesadaran melakukan akuntasi, keterbatasan waktu, dan kurangnya tenaga kerja dalam pengetahuan akuntasi.

Pengaruh Quick Ratio, Long Term Debt Ratio dan Perputaran Modal Kerja Terhadap Rentabilitas Pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Nursidin, M.
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 2 (2025): March
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14830654

In a company, working capital is inseparable. Working capital is provided to directly finance the company's daily routine activities. Working capital has been circulating continuously since the company was founded and will end when the company is liquidated or dissolved. In determining working capital policies, it must be efficient, working capital that exceeds needs will also result in capital sedimentation so that indirectly it means that the company's profits are not optimally utilized, conversely working capital that is too little also results in the company's liquidity only being able to be done after comparing the profits that have been generated and the amount of capital invested in the company, therefore it is necessary to calculate profitability. A good economy will increase people's income so that demand for consumer goods will also increase and then increase the company's profits. Consumer Goods companies will also benefit from the level of sales. In this situation, investors will be interested in investing their capital in the company, so that it will influence the company to disclose its financial statements.

Pendampingan Penggunaan Sistem Informasi Akuntansi Pada UMKM di Kelurahan Berngam Kecamatan Binjai Kota Batubara, Enika Diana; A, Azulaidin; Harahap, Yenni Ramadhani; S, Sariyanto; S, Syaharman; Nursidin, M.
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 10 (2025): Januari
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14811445

Penelitian ini dilatarbelakangi karena adanya UMKM yang masih menggunakan sistem manualisasi. Sistem manualisasi adalah dengan mencatat laporan keuangan dengan kertas catatan sederhana sehingga sistem informasi yang tercatatat belum sepenuhnya efektif menurut akuntansi oleh karena itu dianggap perlunya pendampingan penggunaan sistem informasi akuntansi pada UKM khususnya di Kelurahan Berngam Kecamatan Binjai Kota Kota Binjai, dengan demikian permasalahan yang harus dibahas bagaimana Penggunaan sistem informasi Akuntansi pada UMKM di Kelurahan Berngam Kecamatan Binjai Kota Kota Binjai serta Faktor apakah yang menyebabkan UMKM di Kelurahan Berngam Kecamatan Binjai Kota Kota Binjai belum menggunakan informasi akuntansi? Penelitian ini menggunakan penelitian lapangan (field research) dengan sifat deskriftif kualitatif. Metode pengumpulan data menggunakan teknik wawancara dan dokumentasi. Sumber penelitian berasal dari 3 orang pemilik UMKM kemudian data yang terkumpul digambarkan secara deskriptif dan dianalisis menggunakan cara berpikir induktif. Hasil penelitian ini menunjukkan masih rendahnya penggunaan sistem informasi akuntansi pada UMKM di Kelurahan Berngam Kecamatan Binjai Kota Kota Binjai, adapun faktor yang penyebabnya adalah disebabkan oleh lima faktor yaitu kendala-kendala industri UMKM, tingkat pengetahuan akuntansi yang masih rendah, tingkat kesadaran melakukan akuntasi, keterbatasan waktu, dan kurangnya tenaga kerja dalam pengetahuan akuntasi.

Literasi Keuangan Masjid Muslimin Eka Surya Septriawan, Muhammad Reza; Irawadi, Bambang; Harahap, Ahmad Taufiq; Sopang, Fandi Iskandar; Nursidin, M.
Jurnal Pengabdian Masyarakat Bhinneka Vol. 3 No. 4 (2025): Bulan Juli
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v3i4.276

Kegiatan pengabdian ini bertujuan untuk meningkatkan literasi keuangan pengurus Masjid Muslimin Eka Surya di Medan Johor agar mampu menyusun laporan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) dan Pedoman Akuntansi Masjid (PAM). Permasalahan yang dihadapi adalah rendahnya pemahaman pengurus terhadap prinsip akuntansi dasar dan belum adanya sistem pencatatan yang terstruktur. Metode kegiatan meliputi observasi awal, pelatihan partisipatif, dan pendampingan teknis menggunakan dokumen keuangan aktual masjid. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman dan keterampilan pengurus, ditandai dengan kemampuan 85% peserta dalam menyusun laporan keuangan sederhana secara mandiri. Luaran kegiatan berupa modul literasi keuangan dan template laporan keuangan masjid yang aplikatif. Kegiatan ini berhasil menumbuhkan kesadaran akuntabilitas serta komitmen pengurus untuk menerapkan sistem pelaporan keuangan secara transparan dan berkelanjutan.

Analisis Faktor-Faktor yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Subsektor Minyak dan Gas Bumi Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Nursidin, M.
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 9 (2025): Vol. 2. No. 9, April 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.16440534

Companies that receive unqualified opinion are considered goodnews (good news) so that the delivery of their financial statements is faster. On the contrary, those that receive unqualified opinions are considered bad news. If the firm receives an unqualified opinion then the audit delay will be shorter compared to the firm receiving other than an unqualified opinion. Profits indicate good news so the company wants to announce the good news faster and conversely if the company suffers a loss then the management wants to postpone the bad news. Companies reporting losses will probably ask the auditor to time their audits longer than usual because this constitutes bad news. On the contrary if the company reports high profits then the company strives for the audited financial statements to be published as soon as possible so that the goodnews is quickly known to the investors and other interested parties. If the firm is experiencing a profit then the audit delay will be getting shorter compared to the firm experiencing a loss.

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