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Jurnal Ilmiah Raflesia Akuntansi
Published by Politeknik Raflesia
ISSN : 20890818     EISSN : 27764338     DOI : https://doi.org/10.53494/jira.v7i1
Core Subject : Economy,
Economics, Econometrics & Finance
Merupakan jurnal ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan dan auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 313 Documents
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ANALISIS TITIK IMPAS PADA INDUSTRI ROTAN HIDAYAH SIDOREJO KECAMATAN CURUP TENGAH Retno Wulandari
Jurnal Ilmiah Raflesia Akuntansi Vol 6 No 2 (2020): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v6i2.48

Abstract

Good profit planning will affect the success of the business in achieving optimal profit. The calculation of future profits is very useful for preparing the profit planning process. In general, almost all management decisions will have more impact on activities or attitudes in the future than on past activities or attitudes. Thus management decision making is a continuous process. This continuous process makes management must be able to anticipate upcoming events and plan what must be done, including planning company profits. Profit Volume Cost Analysis (cost-volume-profit analiysis) is often called a break event point analysis because of the significance of the break event point in this analysis, in the profit volume cost analysis, volume refers to all activity cost triggers, such as sales units are assumed to collaborate with changes in income, costs and profits. Based on the results of the analysis, it can be concluded as follows; The amount of break even points for living room chair products in Hidayah Sidorejo's rattan industry is 4 units, meaning that the company will be in a position where the profit is equal to 0. The amount of contribution margin for living room chair products in Hidayah Sidorejo's rattan industry is Rp. . 2,879,000 The operating profit target is assumed if Hidayah's rattan industry is targeting a profit of Rp. 10,000,000, then the number of units that must be sold is 7 units of living room chairs. The results of the cost volume profit analysis in the decision making for advertising spending show that Hidayah's rattan industry decides to advertise in the newspaper with an advertising cost of Rp. 1000,000, then this will increase the contribution margin by Rp. 2,879,000 and operating profit increased to Rp. 1,879,000 even though the cost continued to increase to Rp. 11,000,000 The results of the cost volume profit analysis in decision making to reduce the selling price from Rp. 6000,000 / chair set becomes Rp. 5,000,000 / set of chairs will reduce the contribution margin by Rp. 10,000,000, although if you lower the selling price the sales will increase to 10 units.
PENYUSUNAN LAPORAN KEUANGAN MASJID NURUL IMAN AL-HIDAYAH DESA BARUMANIS BERDASARKAN ISAK 35 Yunus Dwikasmanto
Jurnal Ilmiah Raflesia Akuntansi Vol 6 No 2 (2020): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v6i2.49

Abstract

Tujuan penenlitian ini adalah untuk mengetahaui analisis lapran keuangan Masjid Nurul Iman Al-Hidayah Desa Barumanis sesuai dengan standar laporan keuangan organisasi nirlaba yang sudah diatur dalam ISAK 35 tentang penyajian laporan keuangan entitas berorientasi nonlaba.Analisis dalam membuat laporan keuangan ini menggunakan metode deskriptif, hasil penelitian ini dapat disimpulkan bahwa penyusunan laporan keuangan Masjid Nurul Iman Al-Hidayah Desa Barumanis belum membuat laporan keuangan berdasarkan ISAK 35 tentang penyajian laporan keuangan entitas berorientasi nonlaba. Berdasarkan Laporan Posisi Keuangan Masjid Nurul Iman Al-Hidayah juli-desember tahun 2019 Total Aset Masjid Nurul Iman Al-Hidayah sebesar Rp. 67.316.500 didapat dari surplus tahun berjalan Rp. 34.555.000 ditambah totral kas awal periode sebesar Rp.32.761.500 dan Total Liabilitas sebesar Rp 0 dan Total Liabilitas Jangka Pendek sebesar Rp 0 ditambah Total Liabilitas Jangka Panjang sebesar Rp 0.
ANALISIS AKUNTANSI PERSEDIAAN PRODUK RUSAK PADA TOKO ROSMART SUKARAJA KECAMATAN CURUP TIMUR Upi Niarti
Jurnal Ilmiah Raflesia Akuntansi Vol 7 No 1 (2021): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v7i1.54

Abstract

Abstrack-The problem of product damage is an important problem in the company. The bad influence that occurs in the company against this damaged product is in obtaining profits / profits.The purpose of this study was to analyze the causes of product damage, record and calculate the inventory of damaged products and analyze efforts to reduce damaged products at the Rosmart Sukaraja Store for five months, from January to May 2020. This research was clarified using descriptive quantitative research, to determine management of damaged or expired products at Rosmart Stores and inventory records for damaged products. From the results of this study indicate that at the Rosmart Store, for damaged products that cannot be returned to the distributor, the damaged product is discarded immediately, and recorded as the cost of the damaged product and automatically reduces the store's profit in selling the beverage product.
PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH SESUAI SAK EMKMPADA WINDA CAKE CURUP Paddery
Jurnal Ilmiah Raflesia Akuntansi Vol 7 No 1 (2021): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v7i1.57

Abstract

Abstrack-The main objective of this research is to compile simple financial reports on Winda cake Curup to comply with the Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM).The method used in this research is quantitative descriptive method and data collection techniques are carried out using literature studies and field studies, the data used are primary data and secondary data with the object being analyzed is financial records for the period January to March 2020.The results of the research show that the preparation of reports on Winda cake Curup still uses simple reports consisting of financial reports, income statements and financial report notes, the authors suggest that Winda Cake company should immediately implement the financial reports that the authors have made based on SAK EMKM so that they can assist in retrieval. decisions to come.
PENERAPAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KABUPATEN REJANG LEBONG Meriana
Jurnal Ilmiah Raflesia Akuntansi Vol 7 No 1 (2021): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v7i1.62

Abstract

Abstrack-These days Small-Medium Enterprises (SME) have been run by people to improve economic income. Some kinds of SME business in Indonesia are services and commercials. However, because of the lack knowledge of accounting cycle, many enterprises cannot implement appropriate recording system according to general accounting recording. As the result, the SME owner cannot draw aside enterprise financial and personal financial. The case is that when the SME owners are planned on evolve their business, they can propose bank loan. The implementation of accounting cycle on SME can help the owner to manage their business that their business can be successful. It also can help to stimulate new SMEs especially in the District Rejang Lebong
PENYUSUNAN LAPORAN KEUANGAN PADA PIZZA ZAZA DAN FERA KUE MENGGUNAKAN APLIKASI UKM Berlian Afriansyah
Jurnal Ilmiah Raflesia Akuntansi Vol 7 No 1 (2021): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v7i1.82

Abstract

Abstrack-This study aims to determine financial reporting on Pizza Zaza and Fera Kue using the UKM application. The object of this study is the financial statements of SMEs on Pizza Zaza and Fera Kue which were recorded in 2019. Transactions that were recorded using the UKM application version 2018.The results of this study are generally output from this SME application which consists of journals, ledgers, trial balances, profit and loss, and balance sheet reports for one year. Based on the results of the SME application output obtained financial statements during 2019 including a trial balance of IDR 297,537,100.00, profit and loss of IDR 31,932,500.00 and a balance sheet report of IDR 262,883,100.00.
PERANAN PENGENDALIAN INTERNAL PIUTANG USAHA DALAM MEMINIMALKAN KERUGIANPADA PT. FIF POS CURUP Elfison Dahsananranca Syawtupan
Jurnal Ilmiah Raflesia Akuntansi Vol 7 No 1 (2021): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v7i1.83

Abstract

Abstrack-This research is to know how the role of Internal control receivable in PT. FIF Pos Curup in minimizing loss of business receivables. The analysis used in this study is a qualitative descriptive analysis method.The results of the research can be concluded that the internal control of PT. FIF Pos Curup has not been applied properly in minimizing the bad credit, this is because the estimated amount of credit is jammed every year there is still an increase in the year 2018 is caused by several factors such as internal factors and external factors, internal factors due to the control environment still using the family system and also External factors are influenced by two aspects of the economic aspect that affects the bad credit when not yet before the harvest season in the community and cultural aspects such as the existence of the celebration of Eid al-Fitr and Eid al-Adha
ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK BUMN DAN BANK SWASTA DI INDONESIA BERDASARKAN METODE RGEC PERIODE 2015-2019 Annisa Syachrani; Sugiharti Binastuti
Jurnal Ilmiah Raflesia Akuntansi Vol 7 No 1 (2021): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v7i1.84

Abstract

Abstrack-As an intermediary institution and support for the nation's economic activity, banks must pay attention to their health level. Information regarding the soundness of a bank is very much needed by various parties involved, both parties from within the bank itself and parties from outside the bank to evaluate the bank's performance in applying prudential principles, compliance with applicable regulations and risk management. This study aims to determine the comparison between state-owned and private banks, the performance of banks in Indonesia on NPL, LDR, GCG, ROA, ROE, and CAR. The population in this study were state-owned and private banks in Indonesia. The sampling technique was carried out at four state-owned banks and four private banks in Indonesia and quantitative data in the form of financial statements. The analysis technique used Normality Test, Paired t-test and Wilcoxon Signed Rank Test.The results of this study are that according to the Paired t-test NPL, ROA, ROE, and CAR there is no difference in the soundness of state-owned banks and private banks, but LDR experiences differences in the soundness of state-owned banks and private banks. According to the Wilcoxon Signed Rank Test, there is no difference in the soundness of state-owned banks and private banks.
Pengaruh ROE dan EPS Terhadap Harga Saham PT Unilever Indonesia Tbk Periode 2006-2020 Chintia Dwi Anggraeni; Ryan Elfahmi
Jurnal Ilmiah Raflesia Akuntansi Vol 7 No 2 (2021): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v7i2.89

Abstract

Abstract - This study was conducted to determine the effect of Return on Equity and Earning Per Share on the stock price of PT Unilever Indonesia Tbk for the period 2006-2020. The method used in this research is quantitative method with descriptive analysis test technique, classical assumption test by performing normality test, non-multicollinearity test, non-heteroscedasticity test, non-autocorrelation test, model feasibility test by performing multiple correlation test, coefficient of determination test, and test simultaneous test (f test), and test the effect of causality by performing multiple linear regression test and partial test (t test). The results of this study indicate that the Return on Equity and Earning Per Share simultaneously has effects on the stock price of PT Unilever Indonesia Tbk, this happens because the value of F count > F table with a significance value less than 0.05. Return on Equity partially has no effect on the stock price, this happens because the value of t count < t table with a significance value less than 0.05. Earning Per Share partially has effects on the stock price of PT Unilever Indonesia Tbk, this happens because the value of t count > t table with a significance value less than 0.05.   Keywords - Return on Equity (ROE), Earning Per Share (EPS), Stock Prices
PENGARUH ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED TERHADAP NILAI PERUSAHAAN MELALUI RETURN SAHAM SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN PERIODE 2015-2019 Nurbaya Mahasari Sella; Sugiarti Binastuti
Jurnal Ilmiah Raflesia Akuntansi Vol 7 No 2 (2021): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v7i2.94

Abstract

Abstract - his study aims to see the effect of Eva and Mva on firm value through stock returns as an intervening variable for manufacturing companies in the food and beverage sub-sector for the 2015-2019 period.This study uses quantitative data types with secondary data sources. Sample selection using purposive sampling method obtained from the annual financial statements through the official website of each company and www.idx.co.id. The variable used is Economic Value Added which is measured by subtracting the results of nopat and capital charges. Market Value Added as measured by company value and invested capital. Stock Return is measured by the previous share price and current share price and Company Value is obtained by the share price, outstanding shares, total assets and total liabilities. The results of the regression analysis show that partially economic value added and stock returns have no effect on firm value, while market value added variables affect firm value. Simultaneously the variables of economic value added, market value added and stock returns simultaneously affect the value of the company. The path analysis shows that there is a direct effect with positive results on the variables eva and mva on firm value through stock returns as an intervening variable.

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