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All Journal Jurnal Projemen UNIPA Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Elisabeth Yessi Da Rato
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Implementasi Akuntansi Berbasis Akrual Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan: (Studi Kasus Pada Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Sikka) Yuliana Anggreani Dua Delang Kolit; Elisabeth Yessi Da Rato; Amanda Yecci Noeng
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i3.117

Abstract

This study aims to determine the effect of the implementation of accrual-bassed accounting and internal control systems on the quality of financial reports in the Regional Financial and Asset Management Agency (BPKAD) Sikka Regency.The research method used in this study is quantitative. Data analysis using multiple linear regression analysis. The results obtained in this study are that partially the variable of accrual basis accounting implementation does not affect the quality of financial statements and the internal control system affects the quality of financial statements while simultaneously all independent variables affect 22.9% of the quality of financial statements while the remaining 77.1% are influenced by other variables that are not included in the independent variables in this study
Analisis Rasio Keuangan Pada KSP Kopdit Suru Pudi Koting Gracela Pinkan Antou; Yuliana Anggreani Dua Delang Kolit; Thadeus Fransesco Quelmo Patty; Elisabeth Yessi Da Rato
Jurnal Projemen UNIPA Vol. 12 No. 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

Financial ratio analysis is essential for cooperatives to assess their financial performance over each period. This research aims to determine the values of liquidity ratios, solvency ratios, and profitability ratios at KSP Kopdit Suru Pudi Koting from 2020 to 2023. This study employs a quantitative approach. The type of data used is secondary data. The data analysis method employed is the use of financial ratios. The research findings indicate that: (1) The liquidity ratio measured by the Current Ratio at KSP Kopdit Suru Pudi from 2020 to 2023 fluctuated, tending to decline, and was in the 'Healthy' category (2020/2021) and the 'Unhealthy' category (2022/2023). (2) The value of the Solvency Ratio calculated using the Debt to Asset Ratio (DAR) and the Debt to Equity Ratio (DER) at KSP Suru Pudi for the period 2020-2023 fluctuates and tends to increase, falling within the 'Healthy' criteria. (3) The profitability ratios calculated using Return on Assets (ROA) and Return on Equity (ROE) at KSP Suru Pudi for the period 2020-2023 tend to decrease, falling within the 'Unhealthy' criteria.
Co-Authors Amanda Yecci Noeng Gracela Pinkan Antou Thadeus Fransesco Quelmo Patty Yuliana Anggreani Dua Delang Kolit