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Eksistansi
Published by Politeknik Negeri Sriwijaya
ISSN : 20852401     EISSN : 2776074X     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Bidang kajian: Ekonomi Manajemen Akuntansi Administrasi Bisnis Sistem Informasi Social Science
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 77 Documents
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Pengaruh Penerapan Corporate Governance Terhadap Kinerja Keuangan Perbankan Teddy Aprilliadi; Erlina Sari Pohan
EKSISTANSI Vol. 9 No. 1 (2020): Jurnal Eksistansi
Publisher : Politeknik Negeri Sriwijaya

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Abstract

One of the goals of setting up a company is to increase prosperity and maximize the wealth of their owners or shareholders by increasing company performance. Increasingly complex corporate management activities will increase the need for corporate governance practices to ensure that management runs well. This study aims to, to determine the effect of the size of the board of commissioners on the company's financial performance, to determine the effect of the size of the board of directors on the company's financial performance, and to determine the effect of company size on the company's financial performance. The results showed that the size of the board of commissioners had no effect on the company's financial performance because it obtained a t value of -1.572 and compared with a t table value of 1.98761 with a significant value of 0.120 and a significant level of 0.05. This shows t-count -1.572 <t table 1.98761 and has a significant 0.120> 0.05 which means no significant effect. The size of the board of directors did not affect the company's financial performance because it obtained a calculated value of -0.849 and compared with a t table value of 1.98761 with a significant value of 0.398 and a significant level of 0.05. This shows t -0.849 <1.98761 t table and has a significant 0.398> 0.05, which means no significant effect. The size of the company affects the financial performance of the company because it obtains a calculated value of 4,150 and compared with a t table value of 1.98761 with a significant value of 0,000 and a significant level of 0.05. This shows tcount 4,150> 1,98761 t tables and has a significant 0,000 <0.05, which means a significant effect.
PROSEDUR AUDIT ATAS LAPORAN REALISASI ANGGARAN (LRA) Nurdiah Anjas Kesuma; Muhammad Ilham Ismail; Dina Ristika; Widhah Raihanah; Muhammad Fauzan Ahnaf
EKSISTANSI Vol. 10 No. 02 (2021): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

The purpose of this study is to determine the audit procedures at public accounting firms in Palembang which is Kantor Akuntan Publik Drs. H. Suparman, Ak to the standard it supposed to use which is International Standard on Auditing or best known as ISA. The type of data used in this research is qualitative. The results show that the audit procedures in Kantor Akuntan Publik Drs. H. Suparman, Ak has been appropriate to ISA as its standard.
SISTEM PENGENDALIAN INTERN ATAS PENGELOLAAN PERSEDIAAN BARANG GUDANG DENGAN APLIKASI MAXIMO PADA PT PLN (PERSERO) UPDK KERAMASAN Nugroho Kuncoro Guritno; Maulan Irwandi; Auliani Auliani; Nia Masnita Sari; Rosaria Yusepha
EKSISTANSI Vol. 10 No. 02 (2021): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

This study describes the application of the elements of the internal control system to the procedure for receiving and releasing goods in the warehouse using the Maximo application at PT PLN (Persero) Keramasan Generation Control Executing Unit (UPDK). The internal control system is a system that was formed to suppress the targets to be achieved by the company, and not to emphasize the elements of the system. Internal control can increase the level of efficiency, prevent loss of assets, improve accounting data, and improve compliance with applicable regulations. Based on observations, it shows that PT PLN (Persero) UPDK Keramasan has implemented internal controls on the procedures for receiving and releasing goods in the warehouse using Maximo
PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENETAPAN HARGA JUAL PRODUK Monicha Safira Chaerunisa; Aladin Aladin; Sarikadarwati Sarikadarwati
EKSISTANSI Vol. 10 No. 02 (2021): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

In determining the selling price of each product, the FAR Interest Depot only based on a certain estimated price without any calculation regarding the difference between the selling price and the cost of goods. The purpose of this study is to calculate the cost of goods manufactured accurately by using the Activity Based Costing (ABC) method to determine and determine the optimal profit in each product sale. The application of ABC for calculating the cost of production in determining the selling price, especially for Compost Fertilizer and Cement Flower Pot products. The data used in the form of primary data and secondary data. Data collected by means of observation and interviews. By using ABC, the calculation results obtained are more accurate because they include all types of variables in determining the cost of production so that it is expected that the profit that can be generated from production is maximized
ANALISIS KINERJA KEUANGAN PADA PT BANK MUAMALAT INDONESIA, Tbk. Tarisa Salsabella; M. Thoyib; Marsahanda Aprilia
EKSISTANSI Vol. 10 No. 02 (2021): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

Financial statement analysis is an essential tool to obtain information about the financial condition and performance of the company during the period. By analyzing the financial statements, it can be seen whether the financial performance is in a healthy or unhealthy condition. The cause of a bank is beneficial if the ratio is above the predetermined average and is said to be harmful if the ratio value is below the average. The object of this research is one of the banks in Indonesia, namely PT Bank Muamalat Indonesia Tbk. This study was conducted to predict financial performance using the Camel method. This bank is the first Islamic bank that was established in 1991. Based on the economic reports from the official website of PT Bank Muamalat Indonesia Tbk, profits fluctuate from year to year, and the amount of costs incurred is almost the same as the income received. This study aims to (1) determine the causes of the rise and fall of profits for three consecutive years; (2) to find out and analyze the impact of the number of costs incurred by PT Bank Muamalat Indonesia Tbk.
DETERMINASI FISCAL STRESS PADA KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Ilham Sanjaya; Rita Martini; Muhammad Fauzan Ahnaf; Anton Trianto
EKSISTANSI Vol. 10 No. 02 (2021): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

This study aims to determine the effect of the growth of local revenue (PAD), capital expenditure growth, and economic growth on fiscal stress. Fifteen district/city governments in South Sumatra were sampled by purposive sampling. Secondary data is in the form of Realization Reports of Regional Revenue and Expenditure Budgets and data in the form of Domestic and Gross Regional Product data. The test results in capital expenditure growth affecting fiscal stress, while PAD growth and economic growth have no impact on budgetary pressure.
GAMBARAN KINERJA KEUANGAN PT SEMEN BATURAJA (Persero) Tbk. Hanin Dalilah Aksara; Choiruddin Choiruddin; Zaliah Zaliah; Sofyan AR
EKSISTANSI Vol. 10 No. 01 (2021): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

The purpose of this research is to analyse how the potential financial difficulties in the cement industry listed on the Indonesia Stock Exchange using Altman model and Springate model aimed at determining the potential of bankruptcy in PT Semen Baturaja (Persero) Tbk. The author uses secondary data is the financial report of 2012-2018 The study results shows that the financial performance of PT Semen Baturaja (Persero) Tbk Period 2012 to 2018 have financial difficulties. Results of financial distress prediction or bankruptcy prediction using Altman model (Z-Score) at PT Semen Baturaja (Persero), Tbk is in grey area or prone to bankruptcy, which is experiencing financial difficulties in 2017 and 2018 while Springate model is distress and have bankruptcy in 2017 and 2018.
PERHITUNGAN BIAYA MODAL UNTUK MENGANALISIS KINERJA KEUANGAN Miske Wananda; Mahdi Hendrich; Farida Husin
EKSISTANSI Vol. 10 No. 01 (2021): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

This study aims to determine the rate of return that a company must achieve on investment to maintain its stock market value. The results of this study indicate that the company's capital structure is less than optimal because the optimal capital structure is a capital structure that minimizes the weighted average cost of capital (WACC). From the results of the analysis and discussion conducted that PT. Mayora Indah, Tbk obtained WACC values of 32.25%, 39.61%, 74.83%, 65.13%, and 74.62%. The WACC value that has the best performance and provides the minimum rate of return indicated by investors is in the 2015 period. This calculation of the cost of capital can be used as a reference by company management to pay attention to the composition of the company's capital structure by reducing funding through debt to reduce financial risk and company capital costs.
PENGAMBILAN KEPUTUSAN ATAS PESANAN KHUSUS BERDASARKAN PERHITUNGAN BIAYA RELEVAN Nurkhaliza Richsandianti; Sunanto Sunanto; Kartika Rachma Sari
EKSISTANSI Vol. 10 No. 01 (2021): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

This study aims to analyze the relevant cost calculations for special orders for products, the 2017 farewell medal, the 2018 award statue, and the 2019 aklirik plaque. The problem that occurs is that the company does not properly classify production costs. The company also has not included electricity expense, building rent expense, and depreciation expense in the cost of production. The company also has not calculated relevant costs, which resulted in the management being incorrect in making decisions. To solve the above problems, the authors conducted a classification analysis of raw materials, labor, and factory overhead costs. The author also calculates relevant costs using differential analysis to determine whether management's decision to reject or accept orders is correct. Based on the analysis of the above problems, it is concluded that the company's decision to accept special orders is right for receiving orders
PENGELOLAAN KAS KECIL PADA PT PLN (Persero) UNIT PENDIDIKAN DAN PELATIHAN PALEMBANG Aladin Aladin; Febriani Febriani; Mardiana Mardiana
EKSISTANSI Vol. 10 No. 01 (2021): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

Petty cash is used to finance the company's operational activities, which are routine in nature and relatively small in value, and cannot be processed through a contract mechanism. The focus of the discussion in this research is the documents and recording procedures used in petty cash management at PT PLN (Persero) Palembang Education and Training Unit. Petty cash management at PT PLN (Persero) UPDL Palembang is quite good. The use of little cash funds has also been categorized according to the type of expenditure and the number of funds used. After handing over the money from the petty cash holder to the user, it is necessary to provide a receipt/verification document signed by both parties to avoid mistakes.

Page 6 of 8 | Total Record : 77

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