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Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)

ratri
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Published by UNIVERSITAS TRIDINANTI PALEMBANG

ISSN : 27150208 EISSN : 28279328 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal “RATRI” adalah jurnal ilmiah untuk mempublikasikan hasil penelitian dan kajian analisis kritis dalam bidang akuntansi. Jurnal ini terbit 2 (dua) kali dalam setahun (Januari, Juli) dan bertujuan untuk menyebarkan hasil-hasil penelitian dan kajian analisis kritis dalam bidang akuntansi kepada masyarakat ilmiah.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 10 Documents

Search results for , issue "Edisi Vol. 1, No. 2, Januari-Juni 2020" : 10 Documents clear

MODEL PENGARUH ANGGARAN BIAYA ERA COVID-19 TERHADAP INFORMASI AKUNTANSI PERTANGGUNG JAWABAN Lesi Hertati; Rilla Gantino; Lilis Puspitawati; Meifida Ilyas
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

ABSTRACK The Covid-19 Era budget is one of the government's steps to provide funds to tackle the pandemic by making adjustments or saving on spending by ministries / agencies for 2020. The budget for preventing Covid-19 is budgeted by reducing the allocation of costs to other posts (Refocussing and Reallocation Budget). Flexibility creates opportunities both in terms of timing and size of issuance according to local government financial conditions. Adjustment of the precautionary principle by taking into account the risks and costs, the smallest target achievement is decreasing, but the number of positive patients with Covid-19 is still increasing, making the implementation of official travel difficult, in the end it will affect the results of the results at the end of 2020 impact on responsible accounting information. This study focuses on the Covid-19 cost budget on responsibility accounting information. Survey on local government work units in 3 (three) major cities, namely Palembang, Jakarta, Bandung. The population in this study were 108 local work units, which returned 80 defective samples, the remaining 75 samples were ready to be processed. The data analysis technique used in this study was SEM PLS using descriptive and verification methods. The results of this study indicate that the Covid-19 Era budget affects accountability accounting information.Keyword : Budget Era Covid-19, Accountability Accounting Information

ANALISIS PENGENDALIAN INTERN TERHADAP PENGELOLAAN PERSEDIAAN BARANG PADA CV. BORNEO BANGUN NUSA PALEMBANG Titi Suelmi; Shelly Farida Tobing
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

ABSTRACK Based on preliminary research, it was stated the problems that were detrimental to CV. Borneo Bangun Nusa Palembang, namely because there are quite a lot of types of goods and equipment that leave and enter the company so that there is a concern that there will be loss, and damage to the stock of goods that are still in storage and consequently CV. Borneo Bangun Nusa Palembang requires better control, namely by carrying out internal controls so that these risks can be prevented. CV. Borneo Bangun Nusa Palembang is a company that really needs internal control that can secure its assets and is able to carry out supervisory activities within the company environment, so with the number of transactions related to internal control and inventory management, the company must be able to implement effective internal control and inventory management. efficient and minimize errors Keywords : Internal Control, Inventory management, Effective

PENGARUH HASIL ALTMAN Z-SCORE, SPRINGATE, DAN ZMIJEWSKI SEBAGAI ALAT PREDIKSI KEBANGKRUTAN FINANCIAL DISTRESS) TERHADAP HARGA SAHAM (Studi Empiris Perusahaan Property & Real Estate dan Food and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2014 Rilla Gantino; Goei Ivan Jonathan
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

ABSTRACKThe study aimed to analyze the effect of results Altman Z-Score, Springate, and Zmijewski on stock price in the property & real estate and food and beverage industry which are lised in Indonesia Stock Exchange (IDX) in the period 2014-2018. Hypothesis testing result showed that partially the results Altman Z-Score have a effect on stock price property & real estate and food and beverage companies. Partially the results Springate have a effect on stock price property & real estate and food and beverage companies, and the results Zmijewski have a effect on stock price food and beverage companies, however does not have effect on stock price property & real estate companies. Keywords: Altman Z-Score, Springate, Zmijewski, and Stock Price

ANALISIS PERENCANAAN DAN PENGENDALIAN PERSEDIAAN BARANG DAGANG PADA PT. ELECTRONIC CITY INDONESIA, TBK CABANG PALEMBANG . Sahila
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

ABSTRACK The purpose of this study is to determine the planning and control of merchandise inventory which is one of the important aspects in a company to assess whether the inventory of merchandise in the company has been used effectively in the company's operational activities, so seeing the above conditions planning is necessary. and inventory control that has an impact on the effectiveness of inventory management. The analysis used in this research is qualitative and quantitative analysis. Qualitative analysis is used to view the planning and control of the company's merchandise inventory, while quantitative analysis is used to calculate EOQ and Reorder Point as an inventory control tool. The analysis technique that will be used in this research is by using the results of interviews and documentation regarding the planning and control of merchandise inventory at PT. Electronic City Indonesia, Tbk Palembang Branch. The results obtained are that PT. Electronic City Indonesia, Tbk Palembang Branch does not have a good inventory planning and control, as a result there is a shortage and an excess of product inventory. This can affect the company's goals, one of which is to obtain optimal profit.Keywords: Inventory Planning and Control

PENGARUH PENERIMAAN PIUTANG TERHADAP SERVICE CHARGE KARYAWAN THE ALTS HOTEL PALEMBANG Rusmida Hutabarat; Ernawati .
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

ABSTRACK The purpose of this study was to determine the Effect of Acceptance of Receivables Against Employee Charge Service at The Alts Hotel Palembang which is located at Jalan Rajawali no 8 Palembang. The purpose of this study is to know and analyze how much influence receivables receivables to service charge employees The Alts Hotel Palembang. In this study using primary and secondary data with the method of analysis used is quantitative methods and analysis techniques used are simple linear regression method, correlation analysis, hypothesis test (t) and coefficient of determination The results showed that there is a positive influence between receipt of receivables to employee service charge The Alts Hotel Palembang because the calculation of t count value of 2.960> t table of 2.22814 and at significant 0.014 <0.05 then H0 rejected and H1 accepted which means receivables Affect the service charge at the level of α = 0.05 and can be indicated by the coefficient of determination of 0.467 or 46.7% which means that the service charge is affected by the receipt of receivables 46.7% while the remaining 53.3% influenced by other factors. The Alts Hotel Palembang still uses revenue recognition based on cash basis. Keywords : receivables receipt and service charge

PENGARUH AUDIT MANAJEMEN SUMBER DAYA MANUSIA TERHADAP PENINGKATAN KINERJA KARYAWAN PADA PT PLN (PERSERO) RAYON BLAMBANGAN UMPU PROVINSI LAMPUNG . Sugiharto
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

ABSTRACK PT PLN persero blambangan umpu, Lampung province, is a state-owned company that operates in the electricity sector, from outside operating power plants to transmitting to the public for all Indonesian people, showing a decline in employee performance. This problem have a lot of existence; delay in work, ineffective internal control and the implementation of human resource management audits that are not optimal and its run into the errors in the operation of power plants and transmissions that are not yet optimal. This is partly influenced by the human resource management audits. The population and sample in this study were as many as 40 employees, all of whom were made into the population, with the type and design of the research used exploratory and causality with associative problem formulations. Based on the results of research, human resource management audits have an effect on employee performance, from the results of the t test, the significance is smaller than Alpha 0.05, which means that Ho is rejected and Ha is Accepted. A correlation coefficient which states the closeness of the relationship is strong and positive of 0.536. With a determination coefficient of 28.7%. The conclusion of this study states tell that the hypothesis of human resource management audits affect employee performance is acceptable Keywords : Human Resource Management Audits, Employee Performance

ANALISIS PAJAK PENGHASILAN PASAL 23 ATAS JASA SEWA ALAT BERAT PADA PT. SUMATRA UNGGUL PALEMBANG Reni Hardianti; Koefrowi .
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

ABSTRACK The purpose of this study is to determine the income tax on heavy equipment rental services at PT. Sumatra Excellent. The data used in writing in this study is secondary data in the form of a list of financial statements whose data sources come from PT. Sumatra Excellent Palembang. The sample used is the 2019 rental service income report. While the analysis techniques are quantitative analysis techniques and qualitative analysis techniques. The results obtained show that PPh Article 23 on heavy equipment rental services related to the calculation, deposit and reporting of the imposition of PPh article 23 PT. Sumatra Unggul which occurred in March, April, June, August, October and November have been in accordance with applicable regulations. However, the calculation of Income Tax Article 23 in January, February, May, July, September and December is not in accordance with Law Number 36 of 2008.Keywords : Income Tax Article 23, Calculation, Deposit, Reporting

ANALISIS SIKLUS PENGELUARAN PADA CV. PURWA DAYA SEJAHTERA PALEMBANG Rizal Effendi; Lili Syafitri
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

ABSTRACK The expenditure cycle is also used by companies to maintain good relations with suppliers, because low prices and good quality alone do not guarantee the smooth running of the company, but also require good relations with suppliers. With good relationships, companies can buy goods with more confidence in their quality and with more confidence in the adequacy of the goods the company needs. Without good relations, the company may get low prices and relatively good goods, but it may not be guaranteed when the goods will be in stock. The accounting information system has three basic functions in the expenditure cycle, namely obtaining and processing data on various business activities, storing and managing data to support decision making, and providing control functions to ensure data reliability and safeguarding Company resources. Keywords : accounting information system, expenditure cycle

PENGARUH BIAYA LINGKUNGAN DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN PEMENANG KATEGORI ISRA TAHUN 2018 Amanda Oktariyani
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

ABSTRACT This study aims to determine the influence of environmental cost, firm size proxied by total asset and environmental performance proxied by environmental certification of ISO 14001 on the operating income of the winners in Indonesia Sustainability reporting Awards (ISRA) 2018. The population of this study is all the winners of Indonesia Sustainability Reporting Awards in 2018 and they have reported The Sustainability Report for three years from 2016 until 2018. The result show that environmental cost and environmental performance have no influence on the operating income, while firm size has a significant influence on the operating income. Simultanously, environmentalcost, firm size and environmental performance have a significant influence on the operating income.Keywords :Environmental Cost, Firm Size, Environmental Performance, Operating Income, Indonesia Sustainability Reporting Awards, Sustainability Report, Panel Data Regression

PENGARUH CASH RATIO DAN DEBT RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN PERTAMBANGAN MINYAK DAN GAS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2019 Kusminaini Armin
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

ABSTRACKThis study aims to determine how much effect of cash ratio and debt ratio as independent variables simultaneously and partially on return on assets as dependent variable using data consisting of 6 companies listed on IDX. The population of this study is a public company listed in IDX with oil and gas mining companies as the sample. This research uses purposive sampling method. Analysis of the data used in this study is a classic assumption test and for hypothesis testing using multiple linear regression analysis.The result of this study indicate that simultaneously cash ratio dan debt ratio have a significant effect on return on assets with a value of Fcount 3,361 while Ftable is 3,35 or in other words Fcount > Ftable with a significant value of 0,005 < 0,05 from the output value of SPSS. Partially there is no effect of cash ratio (X1) on return on assets. With a regression coefficient value -0,036 and tcount -2,242 < ttable 1,073 with a significant value of 0,078 > 0,05. While debt ratio (X2) has a significant effect on return on assets. With a regression coefficient value 0,072 and tcount 1,835 > ttable 1,073 with a significant value 0,033 < 0,05 Keywords : Cash ratio, Debt ratio dan Return on Assets

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padriyansyah

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padriyansyah@univ-tridinanti.ac.id

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jurnalratri@univ-tridinanti.ac.id

Editorial Address
Jl. Kapten Marzuki No.2446, 20 Ilir D. III, Kec. Ilir Tim. I, Kota Palembang, Sumatera Selatan 30129

Location
Kota palembang,

Sumatera selatan

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name padriyansyah

Contact Email padriyansyah@univ-tridinanti.ac.id

Phone +62711-355961

Journal Mail Official jurnalratri@univ-tridinanti.ac.id

Editorial Address Jl. Kapten Marzuki No.2446, 20 Ilir D. III, Kec. Ilir Tim. I, Kota Palembang, Sumatera Selatan 30129

Location Kota palembang, Sumatera selatan INDONESIA

Abstract

Abstract

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Abstract

Contact Name
padriyansyah

Contact Email
padriyansyah@univ-tridinanti.ac.id

Phone
+62711-355961

Journal Mail Official
jurnalratri@univ-tridinanti.ac.id

Editorial Address
Jl. Kapten Marzuki No.2446, 20 Ilir D. III, Kec. Ilir Tim. I, Kota Palembang, Sumatera Selatan 30129

Location
Kota palembang,

Sumatera selatan

INDONESIA