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Nurfai
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Economics, Econometrics & Finance

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Analisis Pemeriksaan Persediaan Barang dan Pembelian Terhadap Laba Kotor Pada PT Jaya Marta Sentosa Periode 2020-2021 Fatimah, Tania; Sinambela, Tony R; Nurfai
Mulia Pratama Vol 1 No 1 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Given the breadth of problems in this study, the author limits the scope of the problem so that the research is more focused and does not deviate from the problem, limiting the problem to the Inventory Inspection, Purchasing, and Gross Profit. How is the inventory check and purchase program at PT. Jaya Marta Sentosa. In the results of the 2020 inventory inspection hospitalization activity, there was a difference of less than Rp. -458,229,870,- In the results of the 2021 inventory inspection hospitalization activity, there was a difference of more than Rp. 667,290,080,- In the 2020 goods purchase table, there were 12 types of goods with an initial amount of 79,168 units, 106,561 units of incoming (buy) inventory, 106,440 units of outgoing inventory (sold) and a final number of 79,307 units with a total of 79,307 units value of Rp. 11.427.517.320,- In the 2021 goods purchase table, there are 12 types of goods with an initial amount of 54,646 units, 111,060 units of incoming (buy) inventory, 100,586 units of outgoing inventory and a final amount of 65,120 units with a total value of Rp. 10,808,651,120,- In 2020 there is a difference in the inventory of goods of Rp. -458,229,870, - caused by the use of inventory items, while in 2021 there was a difference of more than Rp. 667,290,080,- due to the repurchase of inventory. In 2020, adjustments have been made to the Income Statement with an initial nominal profit of Rp. 551,192,786, - after adjustment, the final value of Profit is Rp. 92,962,916,-. Meanwhile, in 2021, the Income Statement with the initial nominal profit is Rp. 929,646,182, - after adjustment, the final value of Profit is Rp. 262,356,102,-.
ENGARUH OPINI AUDIT DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Keumala, Adhenia; Hidayat, Taufik; Nurfai
Mulia Pratama Vol 1 No 2 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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The company's financial statements can be audited by a Public Accounting Firm to ensure their fairness and form of accountability to investors as well as demands from stakeholders and related authorities. Public Accounting Firms need time to complete their audit work, the time needed by public accounting firms to complete their audit work is called audit delay. There are factors that can affect audit delay. Based on agency theory, audit delays may be caused by a conflict of interest between company management and its shareholders. According to signal theory, audit delays can be used as a signal to investors and other stakeholders about the company's financial health. This study aims to determine the effect of audit opinion and financial distress on the time required to complete audit financial statements (audit delay). Audit opinion is an opinion given by an external auditor regarding the fairness of a company's financial statements. Financial distress is a condition where a company cannot fulfill its financial obligations to debtors. The research sample consisted of 68 property and real estate sector companies listed on the Indonesia Stock Exchange for three consecutive years during the period 2020-2022. This study es the multiple regression analysis method. The results of this study found that audit opinion has a significant negative effect on audit delay with a regression coefficient of -107.975. Financial distress has a significant positive effect on audit delay with a regression coefficient of 0.005. Audit opinion and financial distress simultaneously have an effect on audit delay of 60.2%. Auditors and companies can use this information to identify factors that cause audit delays.
ANALISIS PENGARUH PROMOSI MEDIA SOSIAL INSTAGRAM DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN PADA CAFE JENLESS COFFEE & BREAD Husna, Nurul; Sadli, Andi Muhammad; Nurfai
Mulia Pratama Vol 1 No 2 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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This research is about the influence of Instagram social media promotion and service quality on purchasing decisions at Cafe Jenless Coffee & Bread. The number of samples obtained in this research was 75 customers from various groups for one month, namely primary data obtained in December 2023, processed with the help of the Eviews program using the multiple regression analysis method Y= 0.210+0.267x1 +0.709x2 in this research also uses descriptive statistical data analysis techniques. The results of this research show that Instagram Social Media Promotion and Service Quality have a positive influence on Purchasing Decisions by obtaining R square R2 regression analysis results of 0.729 or 72.9%. This means 72.9%, meaning that together the variables Instagram Social Media Promotion and Quality Service influences the Purchase Decision variable, while the remaining 0.271 or 27.1% is influenced by other factors not included in this research.
Pengaruh Current Ratio dan Perputaran Piutang Terhadap Profitabilitas (ROA) Pada Perusahaan sub sektor makanan dan minuman yang terdaftar dibursa efek Indonesia (BEI) Periode 2019 – 2022. Sawitri , Ina; Nasution , Yuslinda; Nurfai
Mulia Pratama Vol 1 No 2 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

The aim of this research is to examine the influence of the current ratio and accounts receivable turnover on profitability (ROA) in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019 - 2022 period, partially and simultaneously. The population in this study was 84 Food and Beverage Sub Sector companies with a sampling technique based on criteria using Purposive Sampling. The samples obtained were based on the criteria of 24 companies in the Food and Beverage Sub Sector. This type of research is quantitative. The data analysis technique used is secondary data with descriptive statistics using SPPS V.27. The research results state that the Current Ratio can partially be seen from the ttable value (3.272>1.98552) with a significance level of 0.002, which means it has a positive and significant effect on ROA. Meanwhile, Partial Receivables Turnover can be seen from the ttable value (2.142>1.98552) with a significant level of 0.035, which means it has a positive and significant effect on ROA. Simultaneously the Current Ratio and Receivables Turnover have an effect on ROA of 6.957 with a significant level of 0.002. Meanwhile, the results of the coefficient of determination (R2) show that the influence of the Current Ratio and Receivables Turnover has an effect of 0.111 on ROA. This shows that 11% of ROA is influenced by the current ratio and receivables turnover. Meanwhile, 89% can be explained by other variables not examined in this study.
Co-Authors Andi Muhammad Sadli Fatimah, Tania Keumala, Adhenia Nasution , Yuslinda Nurul Husna Sawitri , Ina Sinambela, Tony R Taufik Hidayat