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MASRIL, MASRIL
STIE Mahaputra Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Public Health Social Sciences Other

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Faktor-faktor yang Mempengaruhi Kebijakan Hutang Masril Masril; Jefriyanto Jefriyanto; Yusridawati Yusridawati
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.901

Abstract

This study aims to analyze the effect of company growth, asset structure, and liquidity on the company's debt policy. The population in this study are all food and beverage companies that are consistently listed on the IDX during the period 2017 – 2019. The sample was selected by purposive sampling with a total of 18 companies. This study uses secondary data in the form of annual financial report data and company annual reports for 3 years (2017-2019). The analysis technique used is descriptive statistical analysis and multiple regression analysis. The results of the study show that liquidity has a significant dan negative effect on the company's debt policy. Simultaneously company's growth, asset structure, and liquidity have a significant effect on the company's debt policy.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH PADA KABUPATEN DAN KOTA DI PROVINSI RIAU TAHUN 2018-2022 Widya Rahmawatia; Masril Masril; Arfah Piliang
Jurnal Ilmiah Multidisiplin Vol. 2 No. 03 (2023): Mei : Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v2i03.707

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah Pendapatan Asli Daerah dan Dana Perimbangan berpengaruh terhadap Belanja Daerah pada Kabupaten dan Kota di Provinsi Riau tahun 2018-2022. Variabel penelitian yang digunakan terdiri dari variabel bebas yaitu Pendapatan Asli Daerah dan Dana Perimbangan dan variabel terikat yaitu Belanja Daerah. Metode analisis yang digunakan adalah Uji regresi berganda, Uji hipotesis yaitu uji-t dan uji-F serta Uji Koefesien Determinasi. Berdasarkan hasil penelitian menunjukkan bahwa secara parsial Pendapatan Asli Daerah dan Dana Perimbangan berpengaruh terhadap Belanja Daerah. Hasil uji secara simultan menunjukkan bahwa Pendapatan Asli Daerah dan Dana Perimbangan berpengaruh terhadap Belanja Daerah
Faktor-faktor yang Mempengaruhi Kebijakan Hutang Masril Masril; Jefriyanto Jefriyanto; Yusridawati Yusridawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.901

Abstract

This study aims to analyze the effect of company growth, asset structure, and liquidity on the company's debt policy. The population in this study are all food and beverage companies that are consistently listed on the IDX during the period 2017 – 2019. The sample was selected by purposive sampling with a total of 18 companies. This study uses secondary data in the form of annual financial report data and company annual reports for 3 years (2017-2019). The analysis technique used is descriptive statistical analysis and multiple regression analysis. The results of the study show that liquidity has a significant dan negative effect on the company's debt policy. Simultaneously company's growth, asset structure, and liquidity have a significant effect on the company's debt policy.
Analysis of Merchandise Inventory Accounting System: Calculation Method Selpi Mayarani; Safrizal Safrizal; Masril Masril
Rashid : Journal of Economic Vol. 1 No. 1 (2025): Rashid : Journal of Economic
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/kj04n328

Abstract

This study aims to analyze the inventory accounting system of merchandise with a focus on the calculation method applied in the company. Inventory is an important component in financial statements that directly affects the cost of goods sold and net profit. Therefore, the selection of calculation methods has a significant impact on the presentation of financial information. This study uses a qualitative descriptive approach with data collection techniques through interviews, observations, and documentation studies in one of the trading companies. The results of the study indicate that the company uses a perpetual inventory recording system with the FIFO calculation method, which is in accordance with Financial Accounting Standards (SAK). This method provides a higher ending inventory value in rising price conditions, as well as increasing the company's net profit. Although the inventory accounting system applied is quite effective, there are several administrative constraints that still need to be fixed to improve the efficiency and accuracy of recording. Thus, the selection and application of the right calculation method is very important to produce reliable and relevant financial reports for decision making).
Co-Authors Arfah Piliang Ayu Wahyuni Bayu Putra Kurniawan Hanifah Hanifah Jefriyanto Jefriyanto Jefriyanto Jefriyanto Jefriyanto Jefriyanto Jefriyanto Jonnedi Jonnedi Lisda Dhia Pratiwi Menhard, Menhard Muhammad Yusuf Nadia Rahma Sari Nilpa Anggraini Nusyirwan Nusyirwan Rahmadani Hidayat Rizkinisa Afsyah Rodiatul Mukaramah Safrizal Safrizal Sari, Maya Rizki Selpi Mayarani Siti Aisyah Siti Nurjanah Widya Rahmawatia Yusridawati Yusridawati Zubir Zubir