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Kab. lamongan,
Jawa timur
INDONESIA
PROFIT
Published by Universitas Islam Darul Ulum
ISSN : 2085076X     EISSN : -     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 14 No 1 (2023): Januari" : 5 Documents clear
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH PADA KABUPATEN LAMONGAN Irdhina Zahidah; Abdul Manaf Dientri
Pro-fit Vol 14 No 1 (2023): Januari
Publisher : Fakultas Ekonomi

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Abstract

This research aims to determine the influence of Regional Original Income and Balancing Funds on Regional Financial Independence partially or simultaneously. The population in this research is the Lamongan district APBD Budget Realization Report which is available at the Regional Financial and Asset Management Agency (BPKAD) Office. This research used the observation period 2012-2019, with a saturated sampling method for the last 8 years. The data analysis method used in this research is the multiple linear regression test. The variables used are Regional Original Income and Balancing Funds as independent variables, while the Regional Financial Independence variable is the dependent variable. The results of this research resulted in the finding that partially Original Regional Income has a significant effect on Regional Financial Independence, and partially Balancing Funds do not have a significant effect on Regional Financial Independence. Meanwhile, simultaneously, Regional Original Income and Balancing Funds have a significant effect on Regional Financial Independence.
EVALUASI SISTEM INFORMASI AKUNTANSI PADA PENJUALAN KREDIT TERHADAP PENGENDALIAN INTERNAL Shintya Permata Sari; Isnaini Anniswati Rosyida
Pro-fit Vol 14 No 1 (2023): Januari
Publisher : Fakultas Ekonomi

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Abstract

This study aims to evaluate whether the components of the credit sales accounting information system at PT. Tunas Makmur Jaya Abadi has been running well or not, especially in terms of internal control whether it is in accordance with standards or vice versa. This research is a descriptive qualitative research, namely research that focuses on collecting data through interviews that are collected and then processed into information and also makes the data described in a flowchart so that an evaluation of the Credit Sales Accounting Information System on Internal Control and Effectiveness of the Implementation of Information Systems can be carried out. Accounting Against Credit Sales. Based on the results of the study, it was concluded that the credit sales accounting system at PT. Tunas Makmur Jaya Abadi has been running well or has been effective and the existing internal control system in the company PT. Tunas Makmur Jaya Abadi has been running well by separating functions and responsibilities strictly in each unit of the organizational structure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN LAMONGAN) Evinta Hogi Pratama; Novi Darmayanti
Pro-fit Vol 14 No 1 (2023): Januari
Publisher : Fakultas Ekonomi

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Abstract

This study to determine how much influence Human Resource Competence, Implementation of Government Accounting Standards and Internal Control Systems have on the Quality of Local Government Financial Reports. The population in this study is the Regional Financial and Asset Management Agency of Lamongan Regency. The sampling method used in this research is saturated sampling. Data collection techniques in this study by distributing questionnaires to 58 respondents. The data were analyzed using the multiple linear regression method and processed with the SPSS Version 28 program. Based on the results of the study, it was concluded that the Competence of Human Resources, Internal Control Systems partially positive and significant effect on the quality of local government financial reports but for the variable Application of Accounting Standards The government has no positive and significant effect on the quality of local government financial reports. Human Resource Competence, Implementation of Government Accounting Standards and Internal Control Systems simultaneously have a positive effect on the Quality of Local Government Financial Reports.
ANALISIS LAPORAN KEUANGAN SEBELUM DAN SELAMA PANDEMI COVID-19 TERHADAP KINERJA KEUANGAN PERUSAHAAN Cholipah Hayuningtiya; Ali Muhajir
Pro-fit Vol 14 No 1 (2023): Januari
Publisher : Fakultas Ekonomi

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Abstract

This study aims to find out how the company’s financial performance at PT Industri Jamu dan Farmasi Sido Muncul Tbk with analizing financial statements before and during the covid-19 pandemic. This study used secondary data and documentation method, for sampling used purposive sampling method and used quantitative descriptive for data analysis method. The results of this study indicate that there are differences in financial performance at PT Industri Jamu and Farmasi Sido Muncul Tbk before and during the COVID-19 pandemic. Calculations used financial ratios show that covid-19 does not have a negative impact on financial performance at PT Industri Jamu dan Farmasi Sido Muncul Tbk, this is because when COVID-19 occurs, the calculation results show an increase percentage almost all in financial ratios except for the liquidity ratio, but the level of efficiency of the company's financial performance can still be said to be good, this is because even though there is a decrease in the liquidity ratio, the calculation results can still meet existing industry standards.
ANALISIS PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI Ashari Normala Putri; have zulkarnaen
Pro-fit Vol 14 No 1 (2023): Januari
Publisher : Fakultas Ekonomi

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Abstract

The Activity Based Costing (ABC) system can provide better costing information and can help management manage the company efficiently and gain a better understanding of the company's strengths, weaknesses and competitive advantages. So that the ABC method can present the cost of production information carefully and accurately for the benefit of management. The purpose of this study was to determine the cost of production at CV. Ulung Gunungsari Baureno Bojonegoro and to determine the effectiveness of HPP using the ABC method when compared to traditional calculations. The analytical method used is descriptive quantitative. The results showed that the HPP calculation using ABC gave higher results than the traditional method on CV.Ulung. the traditional system provides a lower HPP price calculation because the calculation with the traditional system only uses one cost driver so that there is a lot of cost distortion and results in irrelevant HPP calculations. The company should re-evaluate the costing system in determining the HPP.

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