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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. 2 (2024)" : 5 Documents clear
ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN STOCK BAHAN BAKU Richard Andrew
Jurnal Trial Balance Vol. 2 No. 2 (2024)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i1.98

Abstract

Abstract The purpose of this study was to determine the purchase accounting information system that has been done by Upstreet Foodhub and enter data into the accounting information system that should be done by Upstreet Foodhub. The research method used is descriptive analysis. This method is an analysis of data carried out directly at the research site, then compared with existing theories to analyze a conclusion that can be obtained and the results obtained. This study was conducted on stol research on Upstreet Foodhub. The results showed that there are many errors or human error from management accounting information systems to make mistakes, often the result of poor inventory and human error at the time of repair of raw materials. It should be fixed with existing internal improvements so that the threat of the system can be addressed thoroughly.
PENGARUH BIAYA DISTRIBUSI DAN BIAYA PROMOSI TERHADAP PERTUMBUHAN LABA Norsita, Mega; Damayanti, Fanny; Zahra, Karina Awalia
Jurnal Trial Balance Vol. 2 No. 2 (2024)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i2.100

Abstract

Abstrak Penelitian ini bertujuan mengetahui pengaruh biaya distribusi dan biaya promosi terhadap pertumbuhan laba. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Sampel ditentukan berdasarkan metode purposive sampling sebanyak 29 perusahaan selama tahun 2020-2022. Sumber data yang digunakan berupa laporan keuangan tahun 2020-2022 sehingga diperoleh jumlah data sebanyak 87 data. Analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan program SPSS versi 23. Hasil penelitian ini menunjukkan bahwa variabel biaya distribusi berpengaruh negatif terhadap pertumbuhan laba dan variabel biaya promosi tidak berpengaruh terhadap pertumbuhan laba. Kata kunci: Biaya Distribusi, Biaya Promosi, dan Pertumbuhan Laba
Assessing the Impact of Intellectual Capital, Profitability, and Liquidity on Firm Performance in the Indonesian Food and Beverage Sector Mastan, Stanislaus Adnanto; Anggrayni, Kristine May
Jurnal Trial Balance Vol. 2 No. 2 (2024)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i2.102

Abstract

The Indonesian economy is starting to recover after COVID-19. The increasing Indonesian economy will attract the attention and trust of investors to invest their capital in the Indonesian capital market. The Indonesian capital market has several categories of companies, one of which is food and beverage companies. Food and beverage companies are one of the stocks that are in demand by investors for the long term because of the very strong potential for growth in the value of the Firm because this Firm is a basic need for all people in all conditions. There are several indicators that can be used to measure the value of a Firm, including Intellectual Capital, Profitability, and Liquidity. This study aims to determine the effect of Intellectual Capital as measured by the Value Added Intellectual Coefficient (VAIC™), Profitability as measured by Return On Equity, and Liquidity as measured by Current Ratio on Firm Value as measured by Tobin's Q. The sample determination technique uses a purposive sampling method and the sample obtained is 114 food and beverage Firm data. The data analysis technique used in this study is Partial Least Square (PLS) using the SmartPLS program. The results of this study indicate that Intellectual Capital has a significant negative effect on Firm Value, Profitability has a significant positive effect on Firm Value, and Liquidity has no effect on Firm Value.
DETERMINANTS OF THE QUALITY OF BUMDES FINANCIAL STATEMENT IN ALALAK DISTRICT Rifqi Novriyandana; Lailata, Nadhifa Tahta
Jurnal Trial Balance Vol. 2 No. 2 (2024)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i2.103

Abstract

BUMDes is the government's bid to improve the welfare of rural communities, but many are still troubled by poor quality financial reports. The purpose of this study was to determine how the quality of BUMDes financial reports in Alalak sub-district is influenced by human resource competence, information technology utilization, and internal control systems. This research uses quantitative methods. The purposive sampling method was used to determine the research sample. The selected sample consists of advisors, supervisors, directors, secretaries, treasurers, and financial staff from 10 BUMDes that are still operating in Alalak sub-district. The analysis in this study is in the form of data quality tests, classical assumption tests, hypothesis tests, and multiple linear regression tests using the SPSS version 25 program. The findings indicated that the competence of human resources and the use of information technology positively influenced the quality of BUMDes financial reports in the Alalak sub-district. However, the variable of the internal control system was found to have no impact on the quality of these financial reports in the same area.
PENGARUH GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP KEBERLANGSUNGAN PERUSAHAAN: PENGARUH GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP KEBERLANGSUNGAN PERUSAHAAN Utomo, Langgeng Prayitno
Jurnal Trial Balance Vol. 2 No. 2 (2024)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i2.104

Abstract

This study is expected to be able to determine the effect of green accounting and material flow cost accounting on the sustainability of companies in mining companies. The data collection technique is carried out using the documentation data collection method. The data required in this study are secondary data from the financial reports of mining sector companies on the IDX for the 2019-2023 period. The sampling technique in this study uses purposive sampling. The analysis technique used is quantitative analysis. The results of this study indicate that: (1) Green Accounting has a significant effect on Company Sustainability; (2) Material Flow Cost Accounting has a significant effect on Company Sustainability.

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