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INDONESIA
JUTRIANCE
Published by Ikatan Cendekiawan Muda Akuntansi
ISSN : -     EISSN : 30264766     DOI : https://doi.org/10.61754/jutriance.v1i01
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Trial Balance (JUTRIANCE) adalah jurnal ilmiah yang diterbitkan oleh Ikatan Cendikiawan Muda Akuntansi (ICMA). Jurnal diterbitkan sebagai media untuk mengkomunikasikan dan mendiseminasikan hasil-hasil penelitian empiris di bidang akuntansi yang dapat memberikan kontribusi dalam pengembangan praktik dan memperkaya literatur akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2024)" : 5 Documents clear
ANALISIS PENERAPAN SISTEM BUDGETING TERHADAP EFEKTIVITAS BIAYA PRODUKSI PADA UMKM TATA SNACK Nadya Lupitasari; Sri Luayyi; Srikalimah
Jurnal Trial Balance Vol. 2 No. 1 (2024)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i1.79

Abstract

Good planning can make a company survive under any conditions. One of the planning tools in accounting records is a budgeting system. This study aims to determine and analyze the application of the budgeting system to the effectiveness of production costs during and after the Covid - 19 pandemic. This research was carried out from March to August 2023 using a comparative study technique with a qualitative approach which was carried out at UKM Tata Snack Kediri .The research results obtained are that Tata Snack UMKM has the same level of effectiveness in 2020 and 2022, which is 101%, but when viewed from the sales side, the production costs incurred by Tata Snack UMKM are more effective in 2020 with sales of IDR 1,800 ,040,000,- compared to 2022 which is IDR 1,148,180,000,-. Apart from that, there are production costs that Tata Snack must pay attention to,, namely the cost of packing with a decreasing percentage index from 2020 at 68% and 2022 at 50%.
MANAJEMEN PIUTANG PADA HARRIS HOTEL SENTRALAND SEMARANG Albert Filbert; Vincentia Devina Setyawati
Jurnal Trial Balance Vol. 2 No. 1 (2024)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i1.80

Abstract

This research aims to determine the turnover of receivables at Harris Hotel Sentraland Semarang. The data collection technique used is to collect data by using reports contained in the company. The data analysis technique used is qualitative methods. The percentage of receivables paid, from 2021 to 2022, decreased by 0.79%. Likewise, the percentage of outstanding receivables at the end of 2022 decreased by 0.27%. Regarding the level of receivables turnover, it can be seen from mathematical calculations that the turnover that occurs shows that in 2021 it will occur 9 times and in 2022 it will occur 4 times. The average collection of receivables shows good things for the company, in 2021 the Average Collection Period points to 41 days while in 2022 it points to 86 days. This happened faster than the company policy which requires 180 days
PENGARUH PRICE EARNING RATIO, ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED TERHADAP HARGA SAHAM (Studi Kasus Pada Industri Minyak Dan Gas Yang Terdaftar di Bursa Efek Indonesia Periode 2018–2023) Difiana Husein; Rizke Wiliyanti
Jurnal Trial Balance Vol. 2 No. 1 (2024)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i1.81

Abstract

This research aims to determine and examine the effect of Price Earning Ratio (PER), Economic Value Added (EVA), and Market Value Added (MVA) on stock prices in the Oil and Gas Industry listed on the Indonesia Stock Exchange, both partially and simultaneously during the 2018–2023 Period. The research population includes all oil and gas industry companies listed on the Indonesia Stock Exchange during the 2018-2023 period. The sample was determined using purposive sampling. Data analysis techniques use descriptive and verificative analysis with a quantitative approach. Hypothesis testing uses a multiple linear regression model and partial and simultaneous tests with IBM SPSS 23 software. The research results show that partially the Price Earning Ratio (PER) has an effect on stock prices, Economic Value Added (EVA) has an effect on stock prices. And Market Value Added (MVA) has an effect on stock prices. Meanwhile, simultaneously, Price Earning Ratio (PER), Economic Value Added (EVA) and Market Value Added (MVA)
PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR ENERGI DI INDONESIA Langgeng Prayitno Utomo
Jurnal Trial Balance Vol. 2 No. 1 (2024)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i1.82

Abstract

This research was conducted to analyze the impact of disclosure on environmental, social and governance (ESG) performance on a company's financial performance. The company's financial performance in this study is assessed by Return On Assets. The business of energy sector companies in Indonesia in 2018-2022 which are listed on the Indonesia Stock Exchange are the population of this study. The sampling method used purposive sampling to obtain a total of 9 energy sector companies whose annual reports and sustainability reports are published on their respective company websites. The method of analysis for environmental, social and governance disclosures is measured based on the GRI standard. The research findings show that ESG performance has a positive effect on financial performance. In further analysis, environmental disclosure and social disclosure show a negative effect on the company's financial performance. Conversely, disclosure of governance has a positive effect on financial performance
PENGARUH KONTRAK UTANG, LITIGACY RISK, DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP KONSERVATISME AKUNTANSI Kartika Nuranggraeni; Ratih Qadarti Anjilni
Jurnal Trial Balance Vol. 2 No. 1 (2024)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i1.83

Abstract

This research aims to analyze the influence of debt contracts, litigation risk and institutional ownership structure on accounting conservatism. The population used was non-cyclical consumer sector companies for the 2019-2023 research period, the sampling technique used purposive sampling. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The number of samples before classification was 125 and after classification into 14 companies with 5 years of research, 70 samples were used in the research. Furthermore, the research method used is a quantitative research method. The data analysis method uses panel data regression analysis methods, classical assumption tests, significance tests. Meanwhile, data processing uses the help of the Eviews 9 statistical program. The results of the research show that the debt contract variable (X1) has a significant influence on accounting conservatism, then litigation risk (X2) does not have a significant influence on accounting conservatism, whereas institutional ownership structure ( X3) does not have a significant influence on accounting conservatism. This shows that the independent variables debt contracts, litigation risk and institutional ownership structure together (simultaneously) have a significant influence on accounting conservatism.

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