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Handi Nuryaman
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INDONESIA
Ekalaya : Jurnal Ekonomi Akuntansi
Published by CV. Kalimasada Group
ISSN : -     EISSN : 29870763     DOI : 10.59966
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal EKALAYA merupakan jurnal peer-review. mengundang akademisi dan peneliti yang melakukan penelitian orisinal di bidang ekonomi dan akuntansi. EKONOMI Ekonomi Moneter, Keuangan, dan Perbankan Ekonomi internasional Ekonomi Publik Pertumbuhan ekonomi Perekonomian Daerah AKUNTANSI Akuntansi Keuangan dan Pasar Saham Akuntansi Manajemen dan Akuntansi Perilaku Audit sistem informasi akuntansi Perpajakan dan Akuntansi Sektor Publik Akuntansi Syariah Bisnis
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol. 1 No. 4 (2023): Ekalaya : Jurnal Ekonomi Akuntansi" : 10 Documents clear
Analisis Rasio Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT.Telkom Indonesia Rismart, Angga heryan
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 4 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i4.364

Abstract

The increase in net profit from 2020 to 2021 shows positive profitability growth. This indicates that PT Telkom Indonesia (PERSERO) Tbk has succeeded in increasing its operational efficiency, increasing revenue, or reducing ineffective costs. However, the decline in net profit in 2022 indicates changes in conditions or factors that influence the company's performance. It is important to pay attention to the company's net profit trends and conduct further analysis to understand the causes of changes in performance. The aim of this research is to analyze the profitability ratio of PT Telkom Indonesia (Perseroan) Tbk for the 2021-2022 period. Profitability indicators are used to evaluate a company's economic results. The data used in this research is secondary data in the form of financial reports published by PT Telkom Indonesia (company) Tbk for the 2021-2022 period which are available on the Indonesia Stock Exchange (BEI) or www.idx.co.id. The results obtained were PT. Telekomunikasi Indonesia Tbk needs to pay attention to factors that can have a significant influence on the assessment of the Company's financial performance, both in terms of GPM, NPM, ROE and ROA in the long term.
Analisi Perhitungan Biaya Per Unit Produk Menggunakan Harga Pokok Produksi (HPP) pada UDMebel Desbo Githa Aprianingsih
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 4 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i4.374

Abstract

This research aims to determine the accuracy in determining the cost of production accurately and precisely in the analysis of calculating costs per product unit using the cost of production (HPP) at UD Mebel Desbo. This research uses qualitative descriptive research. This analysis was carried out by calculating the cost of production at the UD company. Desbo Furniture. The data source in the research uses primary data obtained from direct interviews with sources and secondary data obtained from relevant sources. The research informants, namely the key informants are business owners and the main informants are employees. Data collection methods use observation techniques, interview techniques, and documentation techniques. The data analysis technique uses cost of production (HPP). The results of calculating the cost per unit of product based on the cost of goods manufactured (HPP) method produce a cost per unit of malkaln table of Rp. 3,387,250, terals chair of Rp. 2,738,500, and shelf of Rp. 5,449,250. From the 3 products that have been calculated using the cost of production (HPP) method, it can be concluded that determining the unit cost of each product is used as a basic reference for the company in determining the desired selling price.
Penerapan SAK EMKM Dalam Menyusun Laporan Keuangan UMKM Di CV. Putra Jaya Mandiri Pekanbaru: Penerapan SAK EMKM dalam laporan keuangnan Melati, Syansi Melati Putri
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 4 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i4.448

Abstract

This research was conducted based on the phenomenon that MSME registered in Cv. Putra Jaya Mandiri Pekanbaru are developing MSME that should prepare their financial statements based on SAK EMKM. However, in its implementation, it experienced obstacles in preparing financial statements based on SAK EMKM. This study aims to determine and examine the obstacles faced by MSME actors in preparing their financial statements based on SAK EMKM and designing a simple financial reporting system based on SAK EMKM. This research uses a qualitative approach using the case study method. The data sources used are primary data and secondary data. The method of data collection is carried out by means of interviews, documentation and observation. The results of the study show that in the preparation of financial statements MSME actors registered in Cv putra jaya mandiri pekanbaru have not implemented SAK EMKM because business actirs have never received socialialization, lack of educational background of MSME actors, none regulations related to the implementation of SAK EMKM, lack of knowledge and understanding related to SAK EMKM, lack oftraining SAK EMKM, low capital to employ expert staff in preparing financial statements and facilities inadequate infrastructure and business owners who do not focus on reporting their business results . Therefore, in this study, a simplefinancial reporting system was designed that can help MSME actors understand the context of preparing financial statementsbased on SAK EMKM.
Analisis Wisata Dalam Meningkatkan Pendapatan Pemerintah Desa dan Ekonomi Masyarakat Desa Cisantana Didik Hadiyatno
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 4 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i4.507

Abstract

As an effort to face various challenges and developments in the situation, both at home and abroad, the Unitary State of the Republic of Indonesia (NKRI) made fundamental changes by giving broad, real and responsible authority to the regions proportionallyThe purpose of this study is to find out how the role of Sukageri View tourism in increasing Village Government Revenue and the welfare of the people of Cisantana Village, and what are the strengths, weaknesses, opportunities, and threats of Sukageri View tourism. The research method uses a qualitative approach by presenting data in the form of descriptions. Data was collected through in-depth interviews with informants, including the Cisantana Village Government, local Cisantana Village communities, tourism managers, and visitors. The results showed that the existence of Sukageri View tourism was able to play a role in increasing the Original Income of the Village Government and the welfare of the people of Cisantana Village. This is evidenced by the increasing income from the tourism sector and awareness of education from the public and increasing people's purchasing power. The main strengths of this tourism are natural beauty, dry land weakness, tourism opportunities with the concept of ecotourism, and the threat of new tourism presence in Cisantana Village
Aplikasi Teori Gelombang Elliott dalam Memprediksi Pergerakan Harga di Pasar Saham Zahra, Annisa; Chandra, Cindy; Nurfarida, Risma
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 4 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i4.681

Abstract

Stock Trend Prediction is a complex matter as their movements constantly fluctuate and are affected by many factors such as political elements, world economic situation, investor expectations and psychological factors. One way to analyze stock prices is technical analysis. This method focuses on indicators and stock patterns that are formed. Elliott Wave is a technical analysis method. This study shows an approach based on a combination of artificial neural networks and Elliott wave theory that will predict the likely direction of future trends. The conclusion of this research is that combining Elliott wave theory and Fibonacci can be an effective and profitable strategy for trading on the stock market. This combination has demonstrated high accuracy and can increase trading returns. This combination still offers profits, even when the stock declines.
Analisis Perilaku Konsumtif Penggunaan Aplikasi Shopee dalam Metode Pembayaran Shopeepay dan COD pada Mahasiswa Universitas Muhammadiyah Riau Adelia, Vella; Helmilia, Nelsy; Azzahra, Naina; Azmi, Zul
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 4 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i4.702

Abstract

Shopee is one of the most popular online shopping platforms. Payment through ShopeePay is one of the non-cash payments that is quite often used. The purpose of this research is to analyze the consumptive behavior of using the Shopee application in the ShopeePay and COD payment methods for Muhammadiyah Riau University students. However, previous studies show that the COD payment method is more widely used than ShopeePay. This research uses a qualitative method with a descriptive analysis approach. The sample of this study were students who used the payment system through ShopeePay and COD at Muhammadiyah Riau University. The results of this study indicate that 95.5% use the Shopee application and 4.5% do not use the Shopee application, this is enough to show that the Shopee application is indeed very popular. In the payment method, the use of COD is 67.6%, this shows that COD is more widely used compared to the ShopeePay payment method which is only around 32.4%.  
Analisis Non Perfoming Loan (Npl), Biaya Operasional Dan Pendapatan Opersional (Bopo) Dan Capital Adequacy Ratio (Car) Terhadap Return On Asset (Roa) Pada Bank Bumn Yang Terdaftar Di Bei Periode 2013-2022 Ainun, Nur
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 4 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i4.704

Abstract

The purpose of this research is to determine the effect of Non Performing Loan (NPL), Operating Cost and Operating Income (BOPO) and Capital Adequacy Ratio (CAR) on Retrun On Asset (ROA). The method used in this study is non probability sampling, the sampels used in this study were 40 at state owned banks for the 2013-2022 period. The results of this study based on the T test show that Capital Adequacy Ratio (CAR) has a positive an significant effect on Return On Asset (ROA), Non Perfrming Loan (NPL) has a negative an significant effect on Return On Asset (ROA), Operating Costs and Operating Income (BOPO) have a negative and significant effect on Return On Asset (ROA).
Optimalisasi Sistem Penagihan Air untuk Pelanggan Menunggak di PDAM Tirta Daroy Kota Banda Aceh Rahmaniar, Rahmaniar
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 4 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i4.1104

Abstract

Many people already use PDAM Tirta Daroy water and many customers are often in arrears in payments due to the postpaid nature of the water payments. Some customers from PDAM Tirta Daroy had to have their water flow cut off because there were many unpaid arrears. Disconnection of meters or water flow is not carried out suddenly but through notification of arrears to customers. The purpose of this research is to determine the collection system for water account receivables that are in arrears at PDAM Tirta Daroy, Banda Aceh City. This research was carried out at the PDAM Tirta Daroy office, Teuku Nyak Arief Branch, Banda Aceh City. This research used qualitative methods and field research. The research results show that the procedures for collecting water account receivables at PDAM Tirta Daroy Teuku Nyak Arief Branch have been carried out in accordance with established work procedures, through the following stages (a) issuing a warning letter. (b) implementation of billing (c) issuance and implementation of termination letters and (d) cutting off water flow. Customers who are in arrears in paying their water bills for 3 (three) months and have received a warning letter, but have not yet made the payment, will experience their water flow being cut off by PDAM Tirta Daroy Banda Aceh technical officers
Pengaruh Dana Alokasi Umum (DAU) terhadap Pertumbuhan Ekonomi di Kota Lhokseumawe Maulena Maulena; Kheriah, Kheriah; Edi Abral
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 4 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i4.1189

Abstract

This study aims to analyze the impact of General Allocation Funds (DAU) on economic growth, measured by the Gross Regional Domestic Product (PDRB) in Lhokseumawe City. The method used is simple linear regression, with DAU as the independent variable and PDRB as the dependent variable. The analysis reveals a positive and significant effect between DAU and PDRB, with a p-value of 0.004. These findings provide important insights for fiscal policy and regional financial management, indicating that an increase in DAU contributes to an increase in PDRB. The implication of these results is that effective fund allocation can support regional economic growth through investment in various development sectors.
Pengaruh Rasio Profitabilitas terhadap Nilai Perusahaan (Studi pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Nurfitriani, Ika
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 4 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i4.1199

Abstract

This research aims to analyze the effect of profitability ratios on company value in LQ45 companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The profitability ratios used in this research include Return on Assets (ROA) and Return on Equity (ROE). Company value is measured using Price to Book Value (PBV). The research method used is quantitative research. Data was obtained from the LQ45 company's annual financial report published during that period. The research results show that profitability ratios have a significant influence on company value. In particular, ROA and ROE have a positive and significant influence. This research has the implication that company management needs to pay attention to profitability ratios as an important indicator in increasing company value. Apart from that, investors can use profitability ratios as a consideration in making investment decisions.

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