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Samanoi Halowo Fau
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Balance: Jurnal Riset Akuntansi dan Bisnis
Published by Universitas Nias Raya
ISSN : 26229803     EISSN : 28280024     DOI : 10.57094
Core Subject : Economy,
Economics, Econometrics & Finance
Balance: Jurnal Riset Keuangan dan Akuntansi merupakan Jurnal Akuntansi Keuangan, Manajemen dan Bisnis. Balance adalah jurnal ilmiah multidisiplin yang diterbitkan oleh LPPM UNIRAYA. Balance menyediakan forum khusus untuk publikasi penelitian di bidang ekonomi keuangan dan teori perusahaan, menempatkan penekanan utama pada kontribusi analitis, empiris, dan klinis berkualitas tinggi di bidang-bidang penting seperti Ekonomi, Keuangan, Perbankan, dan Akuntansi. Jurnal ini diterbitkan dua kali setahun (Februari dan Agustus).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 67 Documents
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PERSEDIAAN KAS CREDIT UNION KASIH SETIA PULAU TELLO (CU-KSPT) TAHUN 2020-2025 DENGAN METODE TREND LINEAR Garamba, Yunus; Fau, Samanoi H.; Zalogo, Erasma F.
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 4 No 2 (2022): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

Ruang lingkup penelitian ini adalah studi tentang persediaan kas Credit Union Kasih Setia Pulau Tello (CU-KSPT) tahun 2020-2025 dengan metode trend Linear. Tujuan penelian ini untuk mengetahui berapakah persediaan kas Credit Union Kasih Setia Pulau Tello (CU-KSPT) tahun 2020-2025 dengan metode Trend Linear. Metode penelitian yang digunakan adalah metode analisis rasio dan trend Linear dengan menggunakan laporan keuangan neraca dan sisa hasil usaha (SHU). Hasil penelitian menunjukkan bahwa dengan mengetahui jangka waktu perputaran kas dan tingkat perputaran kas, maka dapat diketahui persediaan kas Credit Union Kasih Setia Pulau Tello (CU-KSPT) dengan rata-rata persediaan kas tahun 2015-2019 mencapai 0,01% atau berada pada kondisi kekurangan atau tidak sesuai dengan pedoman model pendekatan dimana kas yang well financed hendaknya tidak kurang dari 5% sampai 10% dari jumlah aktiva lancar. Berdasarkan pedoman model tersebut maka dapat diketahui peramalan persediaan kas tahun 2020-2025 dengan menggunakan Trend Linear yang dapat digunakan untuk menjaga likuiditas dan profitabilitas koperasi data jumlah persediaan kas tahun 2015-2019.
ANALISIS KINERJA KEUANGAN UD OIHAYAITA Jhon Firman Fau; Progresif Buulolo
Balance: Jurnal Riset Manajemen dan Bisnis Vol 5 No 1 (2022): BALANCE : Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

Assessment of the company's financial performance needs to be carried out as a means or indicator to improve the company's operational activities so that the company can experience better financial growth and be able to compete with other companies. This study aims to determine the results of UD OIHAYAITA's financial statements for 3 years (2019-2021), the type of data in this study is secondary data in the form of financial reports every month, so the amount of data is 36 months. The analytical methods used in this research are Net Profit Margin (NPM), Gross Profit Margin (GPM), and Inventory Turn Over. The results showed that the Net Profit Margin from January 2019 to December 2021 fluctuated, with an average Net Profit Margin of 0.28 times, and an average Gross Profit Margin of 0.54 times while Inventory Turn Over an average of 2.34 times. UD OIHAYAITA company has not been able to optimize profit, because the ultimate goal of achieving a company is to obtain maximum profit.
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN DI PT. TELESINDO SHOP CABANG MANDREHE KABUPATEN NIAS BARAT TAHUN 2015-2019 SAMANOI HALOWO FAU; Alwinda Manao
Balance: Jurnal Riset Manajemen dan Bisnis Vol 5 No 1 (2022): BALANCE : Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

The scope of this research is the study of the analysis of financial statements to assess financial performance at PT. Telesindo Shop Mandrehe Branch of West Nias Regency 2015-2019. This research aims to find out the financial performance of PT. Telesindo Shop Mandrehe Branch of West Nias Regency 2015-2019 which is reviewed from the analysis of financial ratios namely liquidity, solvency and rentability ratios. Based on the results of the research conducted it can be known that from the calculation of liquidity ratio with unfavorable results, which are reviewed from the current ratio, cash ratio and quick ratio obtained less good results for five years. Then from the results of solvency ratios reviewed from the results of debt to asset ratio and debt to equity ratio get less good results. But if viewed from the calculation of the ratio of rentability seen from return on asset get good results because it is above the standard average of measurement. Similarly, the return on equity results get good results. While this is even though it is above the standard average, but the profit generated decreased which indicates the company's financial performance is not good.
AKUNTABILITAS LAPORAN KEUANGAN KOPERASI (Studi pada Koperasi Osseda Faolala Perempuan Nias) Anskaria Simfrosa Gohae
Balance: Jurnal Riset Manajemen dan Bisnis Vol 5 No 1 (2022): BALANCE : Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

This research aims to find out how accountability or accountability of the financial statements of the Osseda Faolala Perempuan Nias Cooperative Unit Luahagundre Maniamolo Subdistrict. OFPN Cooperative Accountability is reviewed from the preparation of cooperative financial statements. The results of the research review concluded that it had not been optimal preparation of financial statements by SAK ETAP according to indications of the preparation of reports, both monthly reports (loans or receivables and customer deposits) or annual. It is expected that in the future that the Osseda Faolala Perempuan Nias Cooperative (KOFPN) can compile financial statements by the ETAP SAK that has been established so that member trust can be increased and more accountability is maintained.
ANALISIS SWOT TERHADAP USAHA TOKO IMELDA PONSEL TELUKDALAM NIAS SELATAN Paskalis Dakhi; Progresif Buulolo
Balance: Jurnal Riset Manajemen dan Bisnis Vol 5 No 1 (2022): BALANCE : Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

Imelda Ponsel Telukdalam South Of Nias is store in Nias is a trade in electronic goods and specifically mobile phones in various brand. The study is intended to answer how and whether the Imelda ponsel store platform a swot strategy on its business. The method of data analysis technique with a descriptive qualitative approach. Based on the analysis of the swot strategy to its business, which can be proven from the analysis of the internal and external or factors IFAS and EFAS, and thus the coordinate poin of 1.724 : 1.01 on the swot diagram eksplains that the mobile imposition store is in the province supporting the growth/growth strategy an the enterprise is still in prime condition. These condition provide an opportunity for maximum profits because companies have the opportunity and the power to do both development and expansion of busineses.
PENGARUH BIAYA OPERASIONAL TERHADAP LABA DI UD. ROTI HELENA TELUKDALAM Samanoi Halowo Fau; Timotius Duha; Samalua Waoma
Balance: Jurnal Riset Manajemen dan Bisnis Vol 5 No 1 (2022): BALANCE : Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

This research aims to find out the impact of operating costs on profits in UD. Roti Helena Telukdalam. The population and sample in this study are reports of the remaining results of 8 years of effort using data interpolation methods to meet population and sample criteria. The data analysis method used is multiple linear regression analysis, where the regression model value Y = 33,152,877 +0.647X. The results of this study showed that operating expenses (X) had a significant effect on profits at UD. Roti Helena Telukdalam with a thi calculated value of 4,431>Ftabel of 1,696. This research can be concluded that operating costs have a significant effect on profits in UD. Roti Helena Telukdalam.
ANALISIS TATA CARA PEMUNGUTAN PAJAK REKLAME YANG DITERAPKAN OLEH DINAS PENDAPATAN KABUPATEN NIAS SELATAN Reaksi Zagoto; Erasma F. Zalogo; Paskalis Dakhi
Balance: Jurnal Riset Manajemen dan Bisnis Vol 5 No 1 (2022): BALANCE : Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

The collection of billboard taxes has similarities with other tax collections that must meet the provisions that are subjective and objective. The Government of South Nias Regency conducts a billboard tax collection in a very unique way, the billboard tax is levied on the management of business licenses, proof of the repayment of the Billboard Tax is one of the requirements that must be submitted to obtain the original document of the Business License issued by the Licensing Office. Based on the results of the analysis of research data, it can be concluded that in general the billboard tax collection procedures applied by the relevant institutions in South Nias Regency have not been implemented in accordance with the relevant regulations. In its implementation, the procedure for determining the object of the billboard tax is carried out normatively with unclear logic. Related institutions generalize the understanding of Billboards as tax objects without regard to the sorting of the rekelame itself (as objects and not tax objects) as stipulated in various laws in particular, PERBUB NISEL Number 52 of 2012. The South Nias Revenue Office imposes two types of tariffs, namely Rp 225,000 for Business Owners and Rp 3,000,000 tariffs applied to the bodies of the Comnditer Company (CV), the determination of the nominal nominal above is done without clear reference (based on the previous culture although it is actually not in accordance with the laws governing it). To realize good governace in the field of breeding, the South Nias Regency Government needs to take several actions, among others, 1) The need for planning periodic evaluation of the procedure for the implementation of voting so that the obstacles faced can be addressed early. 2) Placing competent employees in their fields who have the ability to understand tax regulations and have a high work commitment. 3) Implementation of the use of certain computer applications in calculating taxes owed.
AKUNTABILITAS LAPORAN KEUANGAN KOPERASI (Studi pada Koperasi Osseda Faolala Perempuan Nias) Gohae, Anskaria Simfrosa
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 5 No 1 (2022): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

This research aims to find out how accountability or accountability of the financial statements of the Osseda Faolala Perempuan Nias Cooperative Unit Luahagundre Maniamolo Subdistrict. OFPN Cooperative Accountability is reviewed from the preparation of cooperative financial statements. The results of the research review concluded that it had not been optimal to prepare financial statements SAK ETAP according to indications of the preparation of reports, both monthly reports (loans or receivables and customer deposits) and annual. It is expected that in the future that the Osseda Faolala Perempuan Nias Cooperative (KOFPN) can compile financial statements by the ETAP SAK that have been established so that member trust can be increased and more accountability is maintained.
ANALISIS BREAK EVENT POINT PADA PT. HOLLY KADOZ NIASINDO SAMANOI HALOWO FAU; Samalua Waoma
Balance: Jurnal Riset Manajemen dan Bisnis Vol 5 No 2 (2022): BALANCE : Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

Tujuan penelitian ini adalah untuk mengetahui titik impas penjualan perusahaan PT. Holly Kadoz Niasindo. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan pendekatan deskrptif. Subjek dalam penelitian ini adalah PT. Holly Kadoz Niasindo. Sedangkan yang menjadi objek dalam penelitian ini adalah laporan keuangan PT. Holly Kadoz Niasindo yang terdiri dari laporan tentang biaya, total produksi selama beberapa kali melakukan operasional dalam kalender produksi. Jumlah penjualan setiap bulannya bersifat fluktuatif dan bahkan tidak dapat dipastikan jumlah banyak atau tidak setiap bulannya. Perbedaan volume produksi disebabkan oleh perubahan total permintaan terhadap kadoz cup sehingga dapat mempengaruhi jumlah biaya tetap dan biaya variabel yang digunakan perusahaan. Pada penelitian ini, nilai rata-rata break even point selama analisis sebanyak 11,934 kadoz cup atau senilai Rp. 214.815.000 (Dua ratus empat belas juta delapan ratus lima belas ribu rupiah). Perolehan laba ditentukan oleh jumlah produksi yang dihasilkan. Pada penelitian ini, jumlah kadoz cup yang dihasilkan selama 12 (dua belas) bulan sebanyak 180.000 (Seratus delapan puluh ribu) dus atau senilai Rp. 3.240.000.000 (Tiga milyar dua ratus empat puluh juta rupiah). Perolehan laba setiap bulannya juga mengalami fluktuasi sehingga dapat dihitung rata-rata laba perusahaan selama analisis sebesar Rp. 278.500.000 (Dua ratus tujuh puluh delapan juta lima ratus ribu rupiah)
ANALISIS KINERJA KEUANGAN UD OIHAYAITA Fau, Jhon Firman; Buulolo, Progresif
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 5 No 1 (2022): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Assessment of the company's financial performance needs to be carried out as a means or indicator to improve the company's operational activities so that the company can experience better financial growth and be able to compete with other companies. This study aims to determine the results of UD OIHAYAITA's financial statements for 3 years (2019-2021), the type of data in this study is secondary data in the form of financial reports every month, so the amount of data is 36 months. The analytical methods used in this research are Net Profit Margin (NPM), Gross Profit Margin (GPM), and Inventory Turn Over. The results showed that the Net Profit Margin from January 2019 to December 2021 fluctuated, with an average Net Profit Margin of 0.28 times, and an average Gross Profit Margin of 0.54 times while Inventory Turn Over an average of 2.34 times. UD OIHAYAITA company has not been able to optimize profit, because the ultimate goal of achieving a company is to obtain maximum profit.

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