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Manullang, Asna
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Economics, Econometrics & Finance

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TINJAUAN PENERAPAN PSAK 10 (REVISI 2010) TENTANG SELISIH KURS TERHADAP LAPORAN KEUANGAN PT. PERUSAHAAN GAS NEGARA (PERSERO) TBK. TAHUN 2012 Manullang, Asna
Jurnal Ilmiah Binaniaga Vol 9, No 2B (2013): December 2013
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v9i2B.347

Abstract

Penelitian yang dilakukan oleh  penyusun adalah  mengenai penerapan standar akuntansi pada transaksi mata uang asing sebagaimana yang telah diatur dalam PSAK 10 (revisi 2010). Penelitian ini mencakup pencatatan  awal transaksi,  pengukuran  transaksi mata uang asing kedalam  pos moneter dan  non-moneter, dan penyajian  laporan  posisi keuangan dan laba rugi komprehensif tahun 2012 pada PT. Perusahaan Gas Negara (Persero) Tbk setelah penerapan PSAK 10 (revisi 2010). Maka penyusun menarik kesimpulan sebagai berikut: Pengakuan selisih kurs akibat transaksi mata uang asing PT. Perusahaan Gas Negara (Persero) Tbk. sudah sesuai dengan PSAK 10 (revisi 2010).Kata Kunci: Selisih Kurs, Laporan Keuangan.
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN (STUDI KASUS PADA PT. SEPATU BATA TBK PERIODE TAHUN 2011 – 2013) Manullang, Asna
Jurnal Ilmiah Binaniaga Vol 9, No 1B (2013): June 2013
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v9i1B.334

Abstract

The company's ability to generate profits is the key to the success of the company can be said to have a good performance, because profit is a component of financial statements that are used as a tool to assess whether or not the performance of the company. ompanies need to analyze the financial statements for the financial statements used to assess the performance of the company, and is used to compare the condition of the company from the previous year to the current year, if the company is increasing or not so that companies consider the decision to be taken for the coming year in accordance with the company's performance , Performance is something to be achieved by someone. So the performance of the company is critical of the review process by the financial company to provide solutions in making an appropriate decision in a given period.Current ratio of the company in 2011-2013 respectively amounted to 212.76%, 212.38% and 169.26% indicates the company has performed well because the company has the ability to pay off its debts. Quick ratio of the company in 2011-2013, respectively for 82.4%, 80.5% and 59.9% indicates the company has performed less well as obligations of the company is greater than the liquid assets of the company. Cash ratio companies in 2011-2013 respectively amounted to 7.81%, 5.61% and 1.27% showed ilikuid company, the ratio shows the company's performance is not good because current liabilities greater than the company's cash. Based on the analysis of liquidity ratio Pt. Shoes Bata Tbk for three years can be said to be less good, it is due to the financial situation of the company showing the amount of debt the company is greater than the amount of assets owned. The conditions resulted in the value of the liquidity ratio in 2013 is low. Key word: rasio analysis; performance
ANALISA HARGA EMAS TERHADAP PENDAPATAN SEWA MODAL PERIODE 2008 – 2010 PADA PERUM PEGADAIAN CABANG BLOK A JAKARTA Manullang, Asna
Jurnal Ilmiah Binaniaga Vol 8, No 01 (2012): June 2012
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v8i01.318

Abstract

Gold price analysis of revenue capital lease period 2008 – 2010 in a block branch pawnshop Jakarta. The gold price used in the pawnshop branches Blok. A always be corrected in accordance with development of the gold price in the market so that the rice and fall of the price of gold will have a positive impact on the rental income of capital . Rise and fall of the price of gold will continue to be a concern especially with the mortgage capital rental rates will affect the rental income of capital, The result of the correlation analysis with SPSS above it is evident that the relationship / correlation between the price of gold with a capital of 0.377 rental income, but the relationship between the two variables is low. While the directions do show positive (positive r) which means that the higher the price of gold, the higher the capital rental income to be earned.Keyword. gold price. capital lease revenue 
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