Gerungai, Natalia Y. T.
Jurnal Ipteks Akuntansi Bagi Masyarakat

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IPTEKS PENGUKURAN KINERJA KEUANGAN PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO Pinontoan, Regina F.; Gerungai, Natalia Y. T.
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21721

Abstract

The measurement of financial performance based solely on balance sheet financial statements and profit and loss is able to provide information on the feasibility of a company on the obligations of external parties and also assets owned by the company. From the results of financial statement analysis using financial ratio analysis of PT. PLN (Persero)Region  Sulutttenggo can evaluate the financial performance of companies that show unfavorable conditions where the value of the liquidity ratio is less stable and even decreases. Whereas the results of the calculation of leverage ratio and profitability ratio show fairly good conditions. Thus, the writer suggest that the management always evaluate in improving the company's financial performance.Keywords : financial statement, financial performance, financial ratios
IPTEKS PENGAJUAN KREDIT BERDASARKAN INFORMASI AKUNTANSI PEMBERIAN KREDIT PADA PT BANK MANDIRI (PERSERO) TBK. AREA MANADO Sumarauw, Ranggy D.F; Gerungai, Natalia Y. T.
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 02 (2018): JIAM Vol. 2 No. 2 2018
Publisher : Jurnal Ipteks Akuntansi Bagi Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesian Banking in carrying out its business in economic democracy by using the principle of prudence, the main function of the bank is to collect funds and channel them back to the community. The role of banks in supporting economic activities is quite large because banks provide services in the circulation of money. Whereas from a banks point of view, credit has a strategic position which is one of the necessary sources of money in financing business activities that can be emphasized as the key to life for every human being. Agreement is a legal relationship in the field of wealth based on an agreement between legal subjects one with the other and between them bind to each other so that the law is obliged to implement the agreement agreed upon by the parties and cause legal consequences. By using a qualitative descriptive method from the results of the observation the author describes how the credit application process is carried out and how the crediting procedure is associated with accounting information in the provision of credit in this case to increase crediting at PT Bank Mandiri (persero) Tbk Manado Area. Based on observations the authors suggest that the independent bank must be more careful in making credit terminations so that there will be no bad credit.Keywords: credit applicaton, credit approval