Jurnal Akuntansi Bisnis Dan Keuangan

PENGARUH NON PERFORMING LOAN (NPL) ATAU KREDIT MACET DAN PROFITABILITAS TERHADAP TINGKAT KERUGIAN PADA PERUSAHAAN PT. ULTRA ELEKTRONIK NUSANTARA

Maeliany — 2024-11-26

The research results show that through partial testing, Non-Performing Loans (NPL) or bad loans have a positive and significant effect on the level of losses with a significance value of 0.017 < 0.05 and a t-value of 3.800 > t-table value of 1.894. Profitability (ROA) has a positive and significant effect on the level of losses with a significance value of 0.030 < 0.05 and a t-value of 2.223 > t-table value of 1.894. Profitability (ROE) has a positive and significant effect on the level of losses with a significance value of 0.021 < 0.05 and a t-value of 2.386 > t-table value of 1.894. Profitability (ROI) has a positive and significant effect on the level of losses with a significance value of 0.036 < 0.05 and a t-value of 2.166 > t-table value of 1.894. The simultaneous test results show that Non-Performing Loans (NPL) or bad loans and Profitability (ROA, ROE, ROI) have a positive and significant effect on the level of losses with a significance value of 0.0045 < 0.05 and an f-value of 6.334 > f-table value of 4.12. Based on the results of the analysis and data processing, it can be concluded that both theoretically and from field data, Non-Performing Loans (NPL) or bad loans and Profitability (ROA, ROE, ROI) have a significant effect on the level of losses at PT. UEN for the period January – December 2023.

ANALISIS PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE DAN PROFITABILITAS TERHADAP AUDIT DELAY

Juwita Sonya — 2024-11-19

The purpose of this research is to determine the influence of company size, audit tenure, and profitability on audit delay in property and real estate companies listed on the Indonesia Stock Exchange in the period 2020-2023. This study employs a quantitative descriptive approach using secondary data derived from the financial statements of companies and annual reports accompanied by independent auditor reports issued by the Indonesia Stock Exchange. The sampling technique used is purposive sampling with a total of 10 companies as samples. The analysis method employed is descriptive statistical analysis with hypothesis testing using multiple linear regression processed using SPSS 16.0.The research results show that company size has a partial effect on audit delay, Audit Tenure has a partial effect on audit delay, Profitability has no partial effect on audit delay. Company Size, Audit Tenure, and Profitability simultaneously influence audit delay in property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2023 period.

ANALISIS BALANCED SCORECARD DALAM RANGKA MENGUKUR KINERJA PERUSAHAAN PADA PT PAN INDONESIA Tbk PANGKALPINANG

Maria — 2024-11-26

This research employs a descriptive quantitative approach, using primary and secondary data collected through interviews, questionnaires, and company documentation. The collected data were analyzed using statistical analysis techniques to measure each perspective of the Balanced Scorecard. The research results indicate that PT PAN Indonesia Tbk Pangkalpinang has good performance in the financial perspective, as evidenced by consistent increases in revenue and profitability. However, there are several areas needing further attention, such as cost utilization and maximizing product sales. The customer perspective also shows positive results, with a high level of customer satisfaction. The internal process perspective indicates that the company is capable of implementing innovation and operational processes to meet customer needs, such as product innovation and product distribution to customers. The growth and learning perspective shows that the company is able to maintain employee welfare and provide employee satisfaction, such as optimizing operational efficiency and providing training programs to employees. Overall, the implementation of the Balanced Scorecard at PT PAN Indonesia Tbk Pangkalpinang provides a more holistic view of the company's performance and assists management in formulating strategies for continuous improvement.

ANALISIS PENERAPAN METODE FULL COSTING DAN VARIABLE COSTING TERHADAP PERHITUNGAN HARGA POKOK PRODUKSI PADA HOME INDUSTRY KERICU CANTIQA

Netti Novelia — 2024-11-19

The results of the research show that the Kericu Cantiqa home industry still uses a simple method in calculating the cost of production so that there are cost classifications that are not clearly detailed and there are still some costs that have not been included in the calculation of the cost of production with the calculation result per pack being Rp. 15,377.5. The application of the full costing method takes into account all elements of production costs into the production costs with the calculation result per pack being Rp. 15,673.97. The application of the variable costing method only takes into account production costs that behave variable into the production costs with the calculation result per pack being Rp. 15,606.67. There is a difference in the value of the cost of production between the three methods, namely the calculation results applied by the Kericu Cantiqa home industry are lower than those applied by full costing and variable costing.

IMPLEMENTASI KESESUAIAN PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK ETAP DI KOPERASI CIPTA SEJAHTERA TAHUN 2023

David Fernando — 2024-11-22

Implementation of discrepancies presentation of financial reports based on the research facility at prosperous cooperation in 2023. Under the management guidance of the i was given by Mr. Medinal and the second counselor is Ms. Yunita Maharani. The cooperative’s financial report may be said to be based on a sheet, accounting for effort/profit, equity change statements, cash flow statements, and record of financial statement. The study aims to know and analyze how the checkmate applies to creating financial report on prosperous cooperatives. The study is qualitative reseacrh with a descriptive approach aimed at illustrating circumstances based on visible facts using interview techniques, documentation and library studies. Reseacrh award shows up to this day the trademark welfare cooperative financial report is still up to the balance, profit counting reports, equity change statements, cash dlow statements. In addition, the financial statements presented are not yet consistent with the historical case.

ANALISIS PENERAPAN WHISTLEBLOWING SYSTEM TERHADAP INTERNAL FRAUD PADA PT BANK CENTRAL ASIA PERIODE TAHUN 2018-2022

Novita Angel — 2024-11-19

This undergraduate thesis entitled in Bahasa Indonesia; “Analisis Penerapan Whistleblowing System Terhadap Internal Fraud Pada PT Bank Central Asia Periode Tahun 2018-2022”. This research was conducted from March 01, 2024 - April 30, 2024, has pages 90 without attachments. This study aims to determine the application of the Whistleblowing System against Internal Fraud at PT Bank Central Asia for the 2018-2022 period. The data collection techniques used are observation and documentation. The data analysis technique used is qualitative descriptive. The results showed that the mechanism for implementing the Whistleblowing System at PT Bank Central Asia in terms of the policies taken and various efforts to prevent fraud with the Whistleblowing System, the objectives and benefits of implementing the Whistleblowing System along with the flow of report processing have provided a good indication and in accordance with what is required to be applied. The effectiveness of the implementation of the Whistleblowing System in preventing internal fraud has been effective. This effectiveness can be seen from how the Whistleblowing System makes efforts to emphasize fraud figures along with actions and case resolutions taken to emphasize internal fraud cases.

Keywords : Whistleblowing System, Internal Fraud.

ANALISIS KOMPARATIF KINERJA KEUANGAN PT SUMBER ALFARIA TRIJAYA TBK DAN PT INDOMARCO PRISMATAMA BERDASARKAN ANALISIS RASIO PROFITABILITAS DAN RASIO SOLVABILITAS PERIODE 2020-2022

Canasia Vandera — 2024-11-21

This research aims to analyze and compare financial performance based on Profitability Ratios and Solvency Ratios between PT Sumber Alfaria Trijaya (Alfamart) and PT Indomarco Prismatama (Indomaret) in 2020 to 2022. This research is descriptive qualitative research using documentation and literature study techniques. The ratio analysis method used is Gross Profit Margin (GPM), Return on Equity (ROE), Return on Investment (ROI), Debt to Asset Ratio (DAR) and Debt To Equity Ratio (DER). From the research results, it is known that the comparison of the performance of PT Sumber Alfaria Trijaya (Alfamart) with PT Indomarco Prismatama (Indomaret) shows a ratio value that is not good, but continues to increase every year. However, to compare the two companies, it shows that PT Sumber Alfaria Triaya (Alfamart) is superior to PT Indomarco Prismatama (Indomaret) in terms of the Profitability Ratio. Comparing the financial performance of PT Sumber Alfaria Trijaya Tbk and PT Indomarco Prismatama based on the Solvency Ratio, it is clear that PT Sumber Alfaria Trijaya Tbk and PT Indomarco Prismatama are both doing well. However, for the DAR and DER ratio in 2020 and 2021, PT Sumber Alfaria Trijaya Tbk is superior to PT Indomarco Prismatama. Meanwhile, in DAR and DER in 2022, PT Indomarco Prismatama is superior to PT Sumber Alfaria Trijaya Tbk.

PENGARUH RETURN ON ASSET (ROA), EARNING PER SHARE (EPS), DAN NET INTEREST MARGIN (NIM) TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022

Moses P. Silaban — 2024-11-26

This research aims to analyze how much influence Return On Assets (ROA), Earning Per Share (EPS), and Net Interest Margin (NIM) have on share prices in banking companies listed on the Indonesia Stock Exchange for the 2019-2022 period, both partially and simultaneously. The number of samples used in this research were 6 state-owned banking companies listed on the Indonesia Stock Exchange. The type of data is secondary data sourced from financial reports and annual reports. The data analysis method used is the multiple linear analysis method. The results of hypothesis testing show that simultaneously Return On Assets (ROA), Earning Per Share (EPS), and Net Interest Margin (NIM) have a significant effect on stock prices. Partially, Return On Assets (ROA), Earning Per Share (EPS), and Net Interest Margin (NIM) influence stock prices.

PENGARUH KUALITAS LAYANAN DAN KUALITAS PRODUK TERHADAP KEPUASAN NASABAH DI PT BANK CENTRAL ASIA KCP MASJID JAMIK KOTA PANGKALPINANG

Metta Brigita — 2024-11-20

This research aims to investigate how the quality of service and products affects customer satisfaction at PT Bank Central Asia KCP Masjid Jamik in Pangkalpinang City. Service quality is assessed using criteria such as reliability, responsiveness, assurance, empathy, and tangible aspects, while product quality is evaluated based on its alignment with customer needs, features, and perceived benefits. The study employed a descriptive quantitative approach, collecting data from 96 customers of PT Bank Central Asia KCP Masjid Jamik in Pangkalpinang City through distributed questionnaires. Sampling was done using Probability Sampling with the Simple Random Sampling method. The analysis included tests for validity, reliability, classical assumptions, multiple linear regression, coefficient of determination (R²), as well as simultaneous (F Test) and partial (t Test) tests. The results indicate that both service quality and product quality have a significant impact on customer satisfaction at PT Bank Central Asia KCP Masjid Jamik Pangkalpinang.

ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN PADA UMKM (COFFEE SHOP) DI KOTA PANGKALPINANG

Anggita Vermata Sari — 2024-11-26

This thesis was written by Anggita Vermata Sari with NIM 130190062, Faculty of Accounting. Title in Indonesian "Analysis of Application of Financial Accounting Standards to UMKM (Coffee Shop) in Pangkalpinang City". This research in the background by the application of financial accounting standards of EMKM has greatly influenced the success rate of UMKM Coffee Shop and is not fully employed by businessmen using EMKM SAK. (Coffee Shop). This study was conducted on 15 samples of Coffee Shop in Pangkalpinang City.This research is descriptive research using a qualitative approach. Data collection techniques by means of interviews, observations and documentation. Data analysis techniques by way of data collection, data reduction, data presentation and conclusion drawings. The results of this research are known that UMKM Coffee shop in Pangkalpinang city has not fully created or compiled financial reports using the application of SAK EMKM with the limitation of owners as well as employees who are not accounting/financial background and lack of socialization from the government so making financial reports in a simple way

PENGARUH PERPUTARAN TOTAL ASET DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR PRODUK RUMAH TANGGA TIDAK TAHAN LAMA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022

Clarissa Alvionita — 2024-11-19

This research was conducted from January 2024 to May 2024 and consists of 106 pages without attachments. This type of research is quantitative research. The population in this study were companies in the Non-Durable Household Products Sub-Sector listed on the Indonesia Stock Exchange in 2020-2022. The sampling method in this study was non-probability using purposive sampling method and obtained 5 companies as research samples. The results showed that Total Asset Turnover and Receivables Turnover simultaneously had a positive and significant effect on Profitability. This is because in the f test, it is known that f count> f table. The significance value of F has a value smaller than 0.05. Turnover of Total Assets partially has a positive and significant effect on Profitability. Turnover of Receivables partially has no positive and insignificant effect on Profitability. The result of Adjusted R Square is 0.696 or 69%. This shows that the ability of Total Asset Turnover and Receivables Turnover in explaining Profitability in Non-Durable Household Product Sub-Sector companies listed on the Indonesia Stock Exchange in 2020-2022 is 69%, while the remaining 31% is influenced by other variables outside the model that are not examined in this study.

PENGARUH PERPUTARAN KAS DAN PERPUTARAN PERSEDIAAN BARANG DAGANG TERHADAP LIKUIDITAS PADA CV. ANUGRAH SUKSES MANDIRI

Novela — 2024-11-22

This research was conducted from January 2024 to May 2024 and consists of 81 pages excluding appendices. The objectives of this study is to determine the influence of Cash Turnover and Inventory Turnover on Liquidity at CV. Anugrah Sukses Mandiri. The results indicate, firstly, that Cash Turnover does not have a partial effect on Liquidity, with the significance value of the Cash Turnover variable showing a t-value of 1.519, which is less than the t-table value of 2.034515, and a significance of 0.138, which is greater than 0.05. Secondly, Inventory Turnover has a partial effect on Liquidity, with the significance value of the Inventory Turnover variable showing a t-value of 21.241, which is greater than the t-table value of 2.034515, and a significance of 0.001, which is less than 0.05. Lastly, the simultaneous influence of Cash Turnover and Inventory Turnover on Liquidity shows a significant effect, with an F-value of 235.342, which is greater than the F-table value of 3.284918, and a significance of 0.001, which is less than 0.05. Liquidity when both Cash Turnover and Inventory Turnover are zero. The Cash Turnover coefficient of -0.006 indicates that each unit increase in cash turnover is associated with a 0.006 unit decrease in liquidity, assuming other factors are held constant. Although this effect is small, the negative direction suggests that higher cash turnover potentially reduces liquidity.

PENGARUH RASIO SOLVABILITAS DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN RITEL ELEKTRONIK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022

Yenny Alnionita — 2024-11-19

This study aims to analyze the influence solvency and liquidity ratios on the financial performance of electronic retail companies listed on the Indonesia Stock Exchange (IDX) during the period of 2020-2022. The solvency ratio is measured using the Debt to Equity Ratio (DER), while the liquidity ratio is measured using the Current Ratio (CR). The financial performance of the company is measured using Return on Assets (ROA). The research method used is a quantitative method with multiple linear regression analysis techniques. Secondary data was obtained from the annual financial reports of electronic retail companies listed on the Indonesia Stock Exchange. The population of this study includes all electronic retail companies listed on the Indonesia Stock Exchange, with samples selected using the purposive sampling method. The results of the study indicate that, partially, the Debt to Equity Ratio (DER) and Current Ratio (CR) have a positive but not significant influence on Return on Assets (ROA) with significance results below 0.05. Simultaneously, these ratios also do not show a significant influence on the financial performance of the company as measured by Return on Assets (ROA).

ANALISIS PENGARUH ARUS KAS BEBAS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022

Sherly — 2024-11-21

Entitled "Analysis of the Influence of Free Cash Flow and Audit Committees on Profit Management in Cigarette Companies Listed on the Indonesian Stock Exchange 2018-2022". The aim of this research is to determine the effect of free cash flow and audit committees on earnings management in cigarette companies listed on the Indonesian Stock Exchange in 2018-2022. The research results show (1) Free Cash Flow has a partial effect on Earnings Management with a significance value of 0.000 < 0.05 and a calculated value of -0.866 < t table 1.725. (2) The Audit Committee has no partial influence on Earnings Management with a significance value of 0.551 > 0.05 and a t-count value of -0.608 < t-table 1.725. (3) Free Cash Flow and the Audit Committee have a simultaneous influence on Earnings Management with a significance value of 0.000 <0.05 and a fcount value of 22.864 > a ftable value of 3.10.

ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP PENJUALAN DI SPBU 24.332.124 AIR KENANGA

Angelina Vianti — 2024-11-19

This research aims to determine the internal control system over sales at SPBU 24.332.124 Air Kenanga. The techniques used in data collection were interviews, documentation, and literature study. The data analysis technique used was descriptive qualitative. The results showed that the internal control system over sales at SPBU 24.332.124 Air Kenanga with the theoretical component internal control system according to the expert based on COSO theory was not fully in accordance. In the Control Activity, there were still duplication of duties for the Security Guard that is concurrently the task of calculating revenue from daily sales and managing sales of 3 kg LPG gas. Moreover, SPBU 24.332.124 Air Kenanga does not backup data on computers in the office. In the Control Environment which includes integrity and ethical values, commitment to competence, audit committee and board of directors, management philosophy and operating style, organizational structure, determination of authority and responsibility, policies and human resources are good and appropriate. Risk Assessment, Information and Communication, and Monitoring are good and appropriate.

ANALISIS PERENCANAAN DAN PENGENDALIAN PERSEDIAAN BARANG DAGANG PADA CV PABRIK KRETEK SHELLA

Clara Devina — 2024-11-21

This research was entitled: “Analisis Perencanaan Dan Pengendalian Persediaan Barang Dagang Pada CV Pabrik Kretek Shella”. This research aims to understand and analyze the planning and control of merchandise inventory at CV Pabrik Kretek Shella from 2019 to 2023. This study employs a descriptive qualitative approach with both secondary and primary data sourced from the company's financial reports, as well as reference books, journals, and other media. Data collection techniques include interviews and documentation conducted directly at the related company. The methods used in the analysis are Safety Stock, Economic Order Quantity (EOQ), and Reorder Point (ROP) methods to determine merchandise inventory. The results of this study indicate that CV Pabrik Kretek Shella's planning and control of its merchandise inventory are still not optimal, and the company does not plan effectively in setting the inventory budget. By using the Safety Stock, Economic Order Quantity (EOQ), and Reorder Point (ROP) methods, the findings show that the methods currently used by CV Pabrik Kretek Shella have been detrimental to the company in terms of high inventory handling costs, reduced sales profits, and increased leftover inventory.