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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Manajemen Dan Akuntansi Medan
Muhammad Ihsan Rangkuti
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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The Implementation Of Sak Emkm In The Preparation Of Financial Statements At Rumah Barbershop Msme Azwan Bastian; Muhammad Ihsan Rangkuti; Handriyani Dwilita
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10670

Abstract

This study aims to apply the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the preparation of financial statements for Rumah Barbershop MSMEs in South Binjai. Currently, the financial recording practices are still basic and limited to cash inflows and outflows, which prevents business owners from accurately identifying their financial position and profit or loss. This research employs a qualitative method with a descriptive approach through observation, interviews, and documentation. The findings indicate that Rumah Barbershop MSMEs have not implemented SAK EMKM due to limited accounting knowledge and resource constraints. Through transaction data analysis, this study prepares financial position statements, income statements, and notes to the financial statements in accordance with SAK EMKM. The implementation of this standard is expected to improve the quality of financial information, support more informed decision-making, and assist MSMEs in managing their businesses more effectively and sustainably.
Trend Analysis of Financial Ratios to Assess the Financial Performance of Construction Companies Listed on the Indonesia Stock Exchange During the 2020–2024 Period Nurhanipah Nurhanipah; Muhammad Ihsan Rangkuti; Nur Aliah
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11011

Abstract

This study examines the financial performance of profitable construction companies in Indonesia through trend analysis of key financial ratios, namely liquidity, profitability, and solvency. The study focuses on construction companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A descriptive quantitative method with a financial ratio trend analysis approach is employed to assess changes in financial performance and identify potential future financial risks. The findings reveal that PT Adhi Karya Tbk shows an increasing trend in both the current ratio and net profit margin; however, these ratios remain below generally accepted benchmark standards. In contrast, the company’s debt to asset ratio demonstrates a declining trend and has reached an acceptable level, indicating an improvement in capital structure. PT Total Bangun Persada Tbk experiences a declining trend in its current ratio, which does not meet liquidity standards, while its net profit margin recovers and shows a positive trend after a decline in 2022. Although its debt to asset ratio increases, it remains within a favorable range. PT Pembangunan Perumahan (Persero) Tbk records an improvement in its current ratio, reflecting better liquidity, but its net profit margin exhibits a downward trend. The company’s debt to asset ratio decreases but remains above 50 percent, indicating relatively high leverage. Overall, the financial performance of the three companies varies and has not fully met ideal financial standards, highlighting the importance of improving liquidity, profitability, and leverage management to strengthen financial stability and competitiveness in the Indonesian construction industry.
ANALISIS PENGARUH PENAGIHAN PIUTANG RAGU-RAGU DAN PENGHAPUSAN PIUTANG RAGU-RAGU TERHADAP PENGENDALIAN SALDO PIUTANG RAGU-RAGU PT PLN (PERSERO) UNIT PELAKSANA PELAYANAN PELANGGAN UP3 MEDAN UTARA Alamsyah Harahap; Tia Novira Sucipto; Muhammad Ihsan Rangkuti
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 2 (2026): Jurnal Manajemen dan Akuntansi Medan
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i2.9380

Abstract

Latar belakang: This study aims to analyze the effect of doubtful accounts collection and doubtful accounts write-off on the control of doubtful accounts balance at PT PLN (Persero) UP3 Medan Utara. The research method used is a quantitative approach with associative nature. The population in this study were all doubtful accounts collection officers within UP3 Medan Utara, with a sample of 62 respondents taken using convenience sampling technique. Data collection techniques were carried out through questionnaires distribution. Data analysis used multiple linear regression with SPSS software. The results showed that partially, doubtful accounts collection had a positive and significant effect on the control of doubtful accounts balance. Doubtful accounts write-off also had a positive and significant effect. Simultaneously, both variables had a significant effect on the control of doubtful accounts balance. The conclusion of this study is that doubtful accounts collection and write-off have important roles in controlling the doubtful accounts balance. The implication of this study is expected to be evaluation material for the management of PT PLN (Persero) UP3 Medan Utara in improving the effectiveness of collection and accelerating the doubtful accounts write-off process, Metode penelitian: The approach used in this research is a quantitative approach with associative characteristics. The quantitative method is a research approach that focuses on numerical data and statistical analysis to test hypotheses or answer research questions. This method uses structured instruments, such as questionnaires, to collect data that can be measured objectively. Hasil penelitian: The results of the study indicate that the collection of doubtful accounts has a positive and significant effect on the control of doubtful account balances. This is evidenced by the increasing repayment of doubtful accounts from year to year at ULP Medan Timur and ULP Denai, and The write-off of doubtful accounts also has a positive and significant effect, although the process occurs very rarely because electricity bills are classified as state receivables, the management of which is strictly regulated by government regulations, Kesimpulan: The management of PT PLN (Persero) UP3 Medan Utara needs to continuously improve the effectiveness of doubtful account
Co-Authors Alamsyah Harahap Azwan Bastian Handriyani Dwilita Nur Aliah Nurhanipah Nurhanipah Tia Novira Sucipto