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INDONESIA
PROFIT
Published by Universitas Islam Darul Ulum
ISSN : 2085076X     EISSN : -     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Arjuna Subject : -
Articles 38 Documents
 1   2   3   4 
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.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI Dwi Yuliana Rohmawati; A.Manaf Dientri
Pro-fit Vol 14 No 2 (2023): Juli
Publisher : Fakultas Ekonomi

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Abstract

ABSTRACT This study aims to determine the effect of leverage, firm size, and financial distress on accounting conservatism partially or simultaneously. This study uses an observation period of 2016-2020 with purposive sampling method obtained a sample of 8 companies.The data analysis method used in this research is multiple linear regression test. The variables used are leverage, firm size, and financial distress as independent variables.While the variable of accounting conservatism as the dependent variable.The results of this study resulted in the finding that partially leverage is significant on accounting conservatism. Firm size has no significant effect on conservatism and financial distress has a significant effect on accounting conservatism.Simultaneously, leverage, firm size, and financial distress have a significant effect on accounting conservatism.
PENGARUH AUDIT OPERASIONAL DAN PENGENDALIAN INTERN TERHADAP KINERJA PERUSAHAAN (Studi Kasus Pada UD. Cipta Karya Abadi Lamongan) Nikita Nitri Pratiwi; Novi Darmayanti
Pro-fit Vol 14 No 2 (2023): Juli
Publisher : Fakultas Ekonomi

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Abstract

In achieving good corporate performance, the business environment needs to establish a division that focuses on monitoring with the aim of adding value so as to improve company operations. This research was conducted to determine the effect of operational audit and internal control on company performance. This research was conducted at UD. Cipta Karya Abadi in Lamongan Regency. The sample was taken based on the Nonprobability Sampling technique, the number of respondents in this study was 38 employees. Data were collected by distributing questionnaires directly to each employee, the method used was multiple linear regression analysis. The results of this study indicate that the operational audit and internal control simultaneously have a positive and significant effect on the company's performance, the operational audit partially has a positive and significant effect on the company's performance, while the internal control partially has no significant effect on the company's performance.
PENGARUH AKUNTABILITAS, KEJELASAN SASARAN ANGGARAN DAN PARTISIPASI PENGANGGARAN TERHADAP KINERJA MANAJERIAL (Studi Pada OPD Kabupaten Lamongan) Cindy Oktaviyanti; Ana Fitriyatul Bilgies; have zulkarnaen
Pro-fit Vol 14 No 2 (2023): Juli
Publisher : Fakultas Ekonomi

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Abstract

This study aims to examine the effect of accountability, clarity of budget targets, and budgetary participation on managerial performance in local government agencies in Lamongan Regency. The population in this study were all OPD offices of Lamongan Regency, totaling 21 departments. The sampling technique in this study used purposive sampling method. Data collection techniques in this research by distributing questionnaires to respondents. The questionnaires distributed were 105 questionnaires with a return rate of 89 questionnaires or 84% of the total questionnaires sent. The data were analyzed using the multiple linear regression method and processed with the SPSS Version 22 program. Based on the results of the study, it was concluded that Accountability had a positive effect on Managerial Performance in Lamongan Regency agencies, Clarity of Budget Targets had a positive effect on Managerial Performance in Lamongan Regency agencies, Budgetary Participation had an effect on Positive on Managerial Performance in Lamongan Regency Institutions. Accountability, Clarity of Budget Targets and Budgetary Participation simultaneously affect Managerial Performance in Lamongan Regency agencies.
PENGARUH PROMOSI, HARGA DAN KUALITAS PELAYANAN TERHADAP MINAT BELI KONSUMEN DI BAKSO TERMINAL 1974 LAREN LAMONGAN Nurul Ain; Nawari Nawari
Pro-fit Vol 14 No 2 (2023): Juli
Publisher : Fakultas Ekonomi

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Abstract

This study was conducted to determine the effect of promotion, price and service quality on consumer buying interest at Bakso Terminal 1974 Laren Lamongan by using quantitative methods of primary data. The results show that promotion has an effect on consumer buying interest with tcount = 2.873 > ttable = 1.988, price has no effect on consumer buying interest with tcount = 1.916 < ttable = 1.988 and service quality affects consumer buying interest tcount = 7,413 > ttable = 1.988. Simultaneous F-test shows that promotion, price and service quality affect consumer buying interest with Fcount = 453.767 > Ftable = 2.70 with a coefficient of determination of 93.4%.
ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP TERHADAP PENINGKATAN LABA PERUSAHAAN PADA PT. PUTRA MEKAR JAYA Ali Muhajir
Pro-fit Vol 14 No 2 (2023): Juli
Publisher : Fakultas Ekonomi

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Abstract

This study aims to determine the application of depreciation methods at PT. Putra Mekar Jaya is in accordance with the assumptions of Financial Accounting Standards and the impact of various methods of depreciating fixed assets on company profits. The research method is qualitative and historical research. The results of this study are the application of a straight line method to the office and building inventory. Butfor vehicles it is not appropriate and should be changed by the declining balance method. Then the depreciation method used has an impact on company profits. So that we can know the profit reported at PT. Putra Mekar Jaya by using the straight-line method higher than the declining balance method and the methodfor the number ofyears.
PENGARUH ONLINE CUSTOMER REVIEW, KUALITAS PRODUK DAN CUSTOMER EXPERIENCE TERHADAP KEPUTUSAN PEMBELIAN KOSMETIK MAYBELLINE PADA MAHASISWI DI UNIVERSITAS ISLAM DARUL ‘ULUM LAMONGAN Bilgies, Ana Fitriyatul; Fauziyah, Nurul; Sulistyowati, Anjar
Pro-fit Vol 15 No 1 (2024): Januari
Publisher : Fakultas Ekonomi

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Abstract

ABSTRACT The purpose of this study was to determine the effect of online customer reviews, product quality and customer experience on purchasing decisions for Maybelline cosmetics for female students at Darul ‘Ulum Lamongan Islamic University. The population in this study amounted to 1.519 female students, with a total sample of 94 respondents. The sampling technique used is Purposive Sampling, the analytical method used for this research is deskriptif analys, validity test, reability test, multiple liniear regression test, coefficient of determination test, classic assumption test,t test, f test,. The result of the t test of this study indicate that the online customer reviews variable obtained atcount value of 3.274>1.661, the product quality variable obtained atcount value of 4.771>1.661, the customer experience variable obtained atcount value of 7.241>1.661, and the f test result for the online customer reviews, product quality and customer experience on purchasing decisions obtained Fcount>Ftable or 75.021>2.705, and adjusted r squared value of 0.705 or 70.5%. This show that the variables online customer reviews, product quality and customer experience have a partial and simultaneous effect on purchasing decisions, and the remaining 29.5% is influenced by other variables not examined in this study. Keyword: Customer Review, Product Quality, Customer Experience

Page 3 of 4 | Total Record : 38

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