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Ma’ruf, Kamal
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGELOLAAN ARSIP PELAPORAN DAN PERTANGGUNG JAWABAN KEUANGAN DI DESA KALIJATI BARAT KABUPATEN SUBANG Yuliyani, Mita; Suparman, Ade; Ma’ruf, Kamal
The World of Financial Administration Journal Volume 6 Issue 1, Juni 2024
Publisher : Fakultas Ilmu Administrasi Universitas Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37950/wfaj.v6i1.2047

Abstract

Abstrak Dalam laporan tugas akhir ini, penulis bertujuan untuk mengetahui (1) bagaimana prosedur pengelolaan dokumen keuangan di Desa Kalijati Barat, Kabupaten Subang, dan (2) proses pengelolaan pengarsipan dokumen keuangan di Desa Kalijati Barat. Metode yang digunakan adalah kualitatif deskriptif, sedangkan teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa terdapat permasalahan dalam prosedur pengelolaan dokumen keuangan di Desa Kalijati Barat, terutama pada laporan realisasi penggunaan dana desa dan laporan pertanggungjawaban realisasi anggaran desa. Permasalahan ini terjadi karena terdapat kekurangan pada bukti transaksi. Dalam pengelolaan kearsipan, pegawai keuangan masih mengalami kendala karena dokumen hanya diletakkan di map dan ditumpuk menjadi satu dengan map-map dari dokumen lainn. Kata kunci : Prosedur, dokumen keuangan, arsip keuangan Abstract In this final assignment report, the author aims to find out (1) what are the procedures for managing financial documents in Kalijati Village, Subang Regency, and (2) the management process for archiving financial documents in West Kalijati Village. The method used is descriptive qualitative, while the techniques used to collect data include observation, interviews, and documentation. The results of the research show that the procedures for managing financial documents in West Kalijati Village have problems, particularly in the report on the realization of village fund usage and the accountability report on the realization of the village budget. These problems occur due to deficiencies in transaction evidence. In archival management, financial officers still experience issues because documents are only placed in folders and stacked together with folders of other documents. Keywords: Procedures, financial documents, financial archives
PENGARUH SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI DAN LOGISTIK DI BURSA EFEK Ma’ruf, Kamal; Hirawan, Zaenal; Oktavianti, Vevia
The World of Business Administration Journal Volume 5 Issue 2, Desember 2023
Publisher : Fakultas Ilmu Administrasi Universitas Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37950/wbaj.v5i2.1890

Abstract

Abstrak Perusahaan transportasi adalah perusahaan jasa yang menyediakan fasilitas yang berhubungan dengan sarana transportasi. Keadaan transportasi di Indonesia saat ini sedang mengalami penurunan pembangunan dan pembangunan ekonomi akibat krisis ekonomi yang dialami Indonesia selama ini. kegiatan dan kebutuhan keuangan di Indonesia. apabila suatu perusahaan mengalami kerugian yang jika diteruskan. Perusahaan transportasi penting menggunakan jasa penyediaan maka perusahaan transportasi terutama pihak manajer harus mampu menganalisa aktiva sehingga mendapatkan keuntungan. Tujuan penelitian ini Untuk menegtahui besar pengaruh solvabilitas terhadap profitabilitas pada perusahaan sub sector transportasi dan logistic di Bursa Efek Indonesia pada Tahun 2019 – 2022. Penelitian ini menggunakan jenis penelitian kuantitatif dengan populasi penelitian adalah perusahaan sub sector transportasi dan logistic yang terdaftar di Bursa Efek Indonesia pada Tahun 2019 – 2022 adalah 30 Perusahaan, adapaun jenis data dara penelitian ini adalah crossection sehingga jumlah sampel observasid ari penelitian ini adalah 120 observasi. Berdasarkan hasil penelitan Solvabillitas berpengaruh negative terhadap profitabilitas sebesar 97.7%, dimana setiap kenaikan hutang maka akan menurunkan profitabilitas.Implikasi dari penelitian ini adalah profitabilitas pada sector transportasi dapat dijadikan tolak ukur investor dalam mengukur kinerja keuangan perusahaan mulai dari deviden, laba ditahan, rasio hutang, risiko usaha. Kata kunci : Profitabilitas, Solvabilitas Abstract Transportation companies are service companies that provide facilities related to transportation facilities. The state of transportation in Indonesia is currently experiencing a decline in development and economic development due to the economic crisis experienced by Indonesia so far. activities and financial needs in Indonesia. if a company experiences losses which if continued. It is important for transportation companies to use provision services, so transportation companies, especially managers, must be able to analyze assets so they can make a profit. The aim of this research is to find out the magnitude of the influence of solvency on profitability in transportation and logistics sub-sector companies on the Indonesia Stock Exchange in 2019 - 2022. This research uses a quantitative type of research with the research population being transportation and logistics sub-sector companies listed on the Indonesia Stock Exchange in 2019 - 2022, namely 30 companies, while the type of data from this research is cross-section so the number of observation samples from this research is 120 observations. Based on research results, solvency has a negative effect on profitability of 97.7%, where every increase in debt will reduce profitability. The implication of this research is that profitability in the transportation sector can be used as a benchmark for investors in measuring the company's financial performance starting from dividends, retained earnings, debt ratios, business risk. Keywords: Profitability, Solvency
Co-Authors Oktavianti, Vevia Suparman, Ade Yuliyani, Mita Zaenal Hirawan