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All Journal ZAWA:Management of Zakat and Waqf Journal Rangkiang: Journal of Islamic Economics and Business Jurnal Akuntansi Syariah (JAkSya)
Amor, Atika
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Religion Economics, Econometrics & Finance

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Profitability Ratio Analysis of Financial Performance at PT Kino Indonesia Tbk. On Indonesian Stock Exchange Amor, Atika; Rauf, Abdul; Asrida, Asrida; Atsarina, Alyani
Rangkiang: Journal of Islamic Economics and Business Vol. 2 No. 2 (2024): Islamic Economic
Publisher : Denisya Smart Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70072/rangkiang.v2i2.35

Abstract

This study aims to analyze the financial performance with a profitability ratio approach at PT Kino Indonesia Tbk. from 2020 to 2023. In this study, the type of research used was descriptive qualitative. The source of data in this study is documentation in the form of financial reports in the form of statement of financial position and income statements compiled by PT. Kino Indonesia Tbk. The data taken from IDX or www.idx.co.id. Based on the company's financial data management, the calculation uses the company's profitability ratios, including Gross Profit Margin, Net Profit Margin, Return On Asset,and Return On Equity. After reviewing it, it turns out that the average value of net profit margin, gross profit margin and return on equity is below the industry standard ratio. From this information it can be concluded that the company has not succeeded in increasing its financial percentage well, especially in 2022. In 2022 PT Kino Indonesia Tbk will experience quite large losses so that the GPM, NPM, ROA and ROE ratios will be far below those of similar industries.
Pengelolaan Keuangan BAZNAS Kota Padang Panjang Asrida, Asrida; Arifandi, Arifandi; Susanti, Delvi; Amor, Atika
ZAWA: Management of Zakat and Waqf Journal Vol 4, No 2 (2024): ZAWA: MANAGEMENT OF ZAKAT AND WAQF JOURNAL
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/zawa.v4i2.14576

Abstract

This research aims to determine the form of financial management of BAZNAS Padang Panjang City. This research was motivated by BAZNAS Padang Panjang City obtaining a WTP Opinion from the Public Accounting Office eight times in a row starting from 2016- 2023. The type of research that the author uses is field research with a qualitative approach. The research results show that the financial management of BAZNAS Padang Panjang City refers to PERBAZNAS Number 5 of 2018 which consists of budgeting, receiving funds, storing funds, spending funds, bookkeeping and archiving, and controlling. Overall financial management is very good, with effective planning, neat recording and adequate reporting, as proven by obtaining an Unqualified Opinion (WTP) from a public accounting firm and having implemented the applicable accounting system
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA USAHA BIKA BAKAR SANTI Rahmadani, Ratih; Candra, Revi; Amor, Atika
Jurnal Akuntansi Syariah (JAkSya) Vol 2 No 1 (2022): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v2i1.5651

Abstract

Usaha Bika Bakar Santi mulai berdiri dari tahun 2017. Usaha ini beralamat di Nagari Sungai Patai, Kecamatan Sungayang, Kabupaten Tanah Datar, Sumatera Barat. Permasalahan yang dibahas dalam penelitian ini yaitu tentang pencatatan keuangan yang dilakukan oleh UMKM Bika Bakar Santi yang tidak sesuai dengan standar akuntansi yang ada. Padahal pada saat sekarang ini dalam melakukan kegiatan usaha bagi pelaku UMKM sudah ada aturan yang mengatur tentang pencatatan laporan keuangannya yaitu SAK EMKM. Tujuan dilakukannya penelitian ini yaitu untuk menyusun laporan keuangan pada usaha Bika Bakar Santi yang sesuai dengan SAK EMKM. Dengan adanya laporan keuangan yang terperinci maka akan membuat pemilik usaha Bika Bakar Santi mudah dalam menilai usahanya. metode penelitian lapangan dengan pendekatan kualitatif deskriptif. Penulis melakukan wawancara dan dokumentasi dengan pemilik usaha Bika Bakar Santi untuk mendapatkan data yang dibutuhkan dalam penulisan skripsi. Hasil penelitian yang penulis temukan laporan posisi keuangan dengan jumlah aset Rp.54.986.417 dan ekuitas Rp.54.986.417 sedangkan liabilitas UMKM Bika Bakar Santi tidak ada. Dan didalam laporan laba rugi terlihat bahwasanya UMKM Bika Bakar Santi menghasilkan keuntungan sebasar  Rp.15.806.417 per 30 November 2021.
PERHITUNGAN HARGA POKOK PRODUKSI BERDASARKAN METODE FULL COSTING ( Studi Kasus Pada Usaha Dakak-Dakak Kurnia Nagari Simabur, Kecamatan Pariangan, Kabupaten Tanah Datar) Saleh, Sri Madona; Febriani, Refika; Amor, Atika
Jurnal Akuntansi Syariah (JAkSya) Vol 3 No 1 (2023): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v3i1.6790

Abstract

Permasalahan dalam penelitian ini adalah dalam menetapkan harga pokok produksi Usaha Dakak-Dakak Kurnia belum menetapkan harga pokok produksi sesuai dengan Standar Akuntansi Keuangan. Tujuan dari penelitian ini adalah untuk mengetahui perhitungan harga pokok produksi dengan menggunakan metode full costing pada Usaha Dakak-Dakak Kurnia. Jenis peneitian yang digunakan adalah penelitian lapangan (Field Research) dengan metode penelitian deskriptif kuantitatif. Sumber data yang digunakan adalah sumber data sekunder, dan teknik pengumpulan data dilakukan dengan cara dokumentasi, dan pengumpulan data diperoleh langsung dari perusahaan. Teknik analisa yang digunakan adalah memperhitungkan harga pokok poduksi dengan menggunakan metode full costing. Hasil penelitian yang dilakuykan dapat disimpulkan bahwa perhitungan harga pokok produksi berdasarkan metode full costing lebih tinggi dari perhitungan harga pokok produksi berdasarkan metode Usaha Dakak-Dakak Kurnia. Harga pokok produksi menggunakan metode full costing sebesar Rp. 24.000, sedangkan untuk hasil perhitungan dengan menggunakan metode Usaha Dakak-Dakak Kurnia sebesar Rp. 20.500, sehingga terdapat selisih sebesar Rp. 3.500. Hal ini disebabkan Usaha Dakak-Dakak Kurnia belum memasukkan biaya overhead pabrik lainnya yang terjadi selama proses produksi dalam penentuan harga pokok produksi dakak-dakak.Kata Kunci : Harga Pokok Produksi; Full Costing;  
DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY OF COMPANIES THAT HAVE BIOLOGICAL ASSETS IN PLANTATION SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Candra, Revi; Rani, Wahyu Mustika; Amor, Atika; Gampito, Gampito; Elfadhli, Elfadhli
Jurnal Akuntansi Syariah (JAkSya) Vol 5 No 1 (2025): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v5i1.14686

Abstract

The purpose of this discussion is to analyze how the CSR disclosure of companies that have biological assets in plantation sub-sector companies listed on the Indonesia Stock Exchange in 2022 uses Global Reporting Initiative (GRI).The type of research that the authors use is qualitative research. The data collection technique uses a documentation study in the form of an annual report and sustainability reporting plantation sub-sector companies listed on the Indonesia Stock Exchange for the 2022 period. Data processing was carried out descriptively by reducing data, presenting data, and drawing conclusions based on the GRI method to obtain CSR disclosures in the companies studied.The results of the study concluded that of the 21 plantation sub-sector companies listed on the Indonesia Stock Exchange, only 16 companies provide annual reports and sustainability reporting, while the other 5 companies do not yet have reports due to several reasons, namely: they have not been published by the Stock Exchange, they have not been audited and the companies are bankrupt. Of the 16 companies that have annual reports and sustainability reporting only 14 companies have disclosed CSR according to the GRI while the other 2 have CSR but do not meet the GRI criteria. Keywords: Biological Assets, CSR, GRI.
Co-Authors Abdul Rauf Arifandi, Arifandi Asrida Asrida, Asrida Atsarina, Alyani Candra, Revi Elfadhli Elfadhli, Elfadhli Febriani, Refika Gampito, Gampito Rani, Wahyu Mustika Ratih Rahmadani Saleh, Sri Madona Susanti, Delvi