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All Journal Bilancia : Jurnal Ilmiah Akuntansi Research in Accounting Journal
Anastasia, Dhita
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Economics, Econometrics & Finance

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KONSEP AKUNTANSI KEPERILAKUAN DARI ASPEK PSIKOLOGI DAN PSIKOLOGI SOSIAL Sari, Depita; Anastasia, Dhita; Ferdiani, Adinda; Sapitri Gajah, Rahmi
Research in Accounting Journal (RAJ) Vol. 3 No. 2 (2022): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i2.483

Abstract

This research is entitled "The Concept of Behavioral Accounting from Aspects of Psychology and Social Psychology". This study aims to determine the concepts that exist in the area of psychology and social psychology and to find out how they are applied to the theoretical system of behavioral accounting. The research method is descriptive. The result of this research is that we are able to understand aspects of psychology and social psychology comprehensively.
ANALISIS RASIO LIKUIDITAS PADA PUSAT KOPERASI UNIT DESA (PUSKUD) RIAU Anastasia, Dhita
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 4 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i4.2513

Abstract

ABSTRACT The purpose of this study was to analyze finance performance and determine the good and bad financial conditions in the management of a company. Which aims to determine the liquidity ratio at the Pusat Koperasi Unit Desa (PUSKUD) Riau the method used in this research is descriptive quantitative. Based on the results of this study, they are:1. The Current Ratio ot Pusat Koperasi Unit Desa (PUSKUD) Riau in 2019-2021 is in included in the good criteria (liquid) bacause it is above 100%. 2. The Quick Ratio of Pusat Koperasi Unit Desa (PUSKUD) Riau for 2019-2021 is included in the good (liquid) criteria because it is above 100%. 3. The Cash Ratio of Pusat Koperasi Unit Desa (PUSKUD) Riau for 2019-2021 is included in the unfavorable (illiquid) criteria because it is below 20%. This shows that the company’s financial performance in terms of liquidity is quite good. Keywords: Financial performance; company appraisal; liquidity ratio ABSTRAK Tujuan penelitian ini adalah untuk menganalisis kinerja keuangan dan mengetahui kondisi keuangan baik buruk didalam pengelolaan suatu perusahaan. Yang bertujuan untuk mengetahui rasio likuiditas pada Pusat Koperasi Unit Desa (PUSKUD) Riau. Metode yang digunakan dalam penelitian ini adalah Deskriptif Kuantitatif. Berdasarkan hasil penelitian ini adalah: 1 Rasio Lancar Pusat Koperasi Unit Desa (PUSKUD) tahun 2019-2021 termasuk dalam kriteria baik (likuid) karena berada diatas 100%. 2. Rasio Cepat Pusat Koperasi Unit Desa (PUSKUD) tahun 2019-2021 termasuk dalam kriteria baik (likuid) karena berada diatas 100%. 3. Rasio Kas Pusat Koperasi Unit Desa (PUSKUD) tahun 2019-2021 termasuk dalam kriteria kurang baik (ilikuid) karena berada dibawah 20%. Hal ini menunjukkan kinerja keuangan perusahaan dari segi Likuiditas dinyatakan Cukup baik. Kata Kunci: Kinerja Keuangan; Penilaian Perusahaan; Rasio Likuiditas
Co-Authors Ferdiani, Adinda Sapitri Gajah, Rahmi Sari, Depita