The purpose of this study was to determine and assess the financial performance of the Minasari Village Unit Cooperative based on an analysis of the ratio of liquidity, solvency, profitability, and activity. Financial ratio analysis is used as an analytical method in this study. Overall the results of this study indicate that the financial performance of the Minasari Village Unit Cooperative is good, it can be seen from the level of liquidity to short-term debt is good, the level of solvency is good, the level of profitability of capital and assets is quite good, but the level of asset turnover activity can be said not good because it is still far below the standard. For the Minasari Pangandaran Village Unit Cooperative, it is expected to maintain this good liquidity, solvency, and profitability ratio and increase the asset turnover activity ratio by utilizing the assets owned more effectively and efficiently.
{"title":"Analisis Kinerja Keuangan Koperasi Unit Desa Minasari Pangandaran Berdasarkan Perhitungan Rasio Keuangan","authors":"Hilmy Rizal Hidayat, J. Ishak","doi":"10.35313/ialj.v1i3.3184","DOIUrl":"https://doi.org/10.35313/ialj.v1i3.3184","url":null,"abstract":"The purpose of this study was to determine and assess the financial performance of the Minasari Village Unit Cooperative based on an analysis of the ratio of liquidity, solvency, profitability, and activity. Financial ratio analysis is used as an analytical method in this study. Overall the results of this study indicate that the financial performance of the Minasari Village Unit Cooperative is good, it can be seen from the level of liquidity to short-term debt is good, the level of solvency is good, the level of profitability of capital and assets is quite good, but the level of asset turnover activity can be said not good because it is still far below the standard. For the Minasari Pangandaran Village Unit Cooperative, it is expected to maintain this good liquidity, solvency, and profitability ratio and increase the asset turnover activity ratio by utilizing the assets owned more effectively and efficiently.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132325338","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research was carried out in the LAF project, which is an MSME dedicated to production and commerce, to understand the application of sales forecasts in preparing sales budgets and production budgets, as the basis for preparing production cost budgets, because the company did not prepare The sales budget is counted, and no sales budget is established. production budget and production cost budget. The type of research used is a descriptive method with quantitative methods. The data type is qualitative data and quantitative data, used for data sources, that is, raw data and auxiliary data obtained through interviews, observations, and records. According to the research results, the secondary method is the most suitable method for the company, and the SKP value is 48.18. The prepared sales budget resulted in a sales plan of 5,371 pieces or Rp. 1,068,847,836 a year. The production budget was prepared using the inventory stability method of 5,371 units. Therefore, the company needs a production cost budget of Rp. From June 2021 to May 2022, it is 1,014,602,825.
{"title":"Penerapan Metode Peramalan dalam Menyusun anggaran Penjualan dan Anggaran Produksi Sebagai Dasar Penyusunan Anggaran Biaya Produksi pada LAF Project","authors":"Raisya Putri Septianti, Neneng Dahtiah","doi":"10.35313/ialj.v1i3.3166","DOIUrl":"https://doi.org/10.35313/ialj.v1i3.3166","url":null,"abstract":"This research was carried out in the LAF project, which is an MSME dedicated to production and commerce, to understand the application of sales forecasts in preparing sales budgets and production budgets, as the basis for preparing production cost budgets, because the company did not prepare The sales budget is counted, and no sales budget is established. production budget and production cost budget. The type of research used is a descriptive method with quantitative methods. The data type is qualitative data and quantitative data, used for data sources, that is, raw data and auxiliary data obtained through interviews, observations, and records. According to the research results, the secondary method is the most suitable method for the company, and the SKP value is 48.18. The prepared sales budget resulted in a sales plan of 5,371 pieces or Rp. 1,068,847,836 a year. The production budget was prepared using the inventory stability method of 5,371 units. Therefore, the company needs a production cost budget of Rp. From June 2021 to May 2022, it is 1,014,602,825.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130972416","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract: The purpose of this research is to analyze the influence of size, profitability, leverage, on the disclosure of social responsibility in the annual report. Scope of this research is descriptive quantitative with the research object of manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange for the period 2017-2019. This research is a quantitative research with multiple linear regression analysis. The data used are secondary data in the form of corporate financial reports for 2017 to 2019. The population used in this study is all 68 companies in the basic industry and chemical sector in the Indonesia Stock Exchange and a sample of 13 companies was obtained. The results of this study indicate that size has a significant positive effect on CSR disclosure, profitability has a negative effect on CSR disclosure, and leverage has a significant negative effect on CSR disclosure. Keywords: Size, Leverage, Profitability, CSR Disclosure.
{"title":"Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Pengungkapan Corporate Social Responsibility","authors":"Subadriyah Subadriyah, Zihanna Syafinatun Nayyiroh","doi":"10.35313/ialj.v1i3.3524","DOIUrl":"https://doi.org/10.35313/ialj.v1i3.3524","url":null,"abstract":"Abstract: The purpose of this research is to analyze the influence of size, profitability, leverage, on the disclosure of social responsibility in the annual report. Scope of this research is descriptive quantitative with the research object of manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange for the period 2017-2019. This research is a quantitative research with multiple linear regression analysis. The data used are secondary data in the form of corporate financial reports for 2017 to 2019. The population used in this study is all 68 companies in the basic industry and chemical sector in the Indonesia Stock Exchange and a sample of 13 companies was obtained. The results of this study indicate that size has a significant positive effect on CSR disclosure, profitability has a negative effect on CSR disclosure, and leverage has a significant negative effect on CSR disclosure. \u0000Keywords: Size, Leverage, Profitability, CSR Disclosure.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133781504","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study was conducted at PT Industri Susu Alam Murni (ISAM), which is one of the beverage industries in the city of Bandung. In preparing its sales budget, PT Industri Susu Alam Murni (ISAM) uses the average previous sales and considers market demand. The method used by the company has not been effective because there is a large difference between the sales target and actual sales where the sales target is higher than actual sales. This study aims to calculate sales forecasting using trend analysis, namely the least squares trend method and the parabolic trend method in preparing sales budgets to minimize sales budgeting errors. The type of research is descriptive research with a quantitative approach. The type of data is quantitative data, the data source is primary data and secondary data with data collection techniques through interviews and documentation. Based on the results of the study, the calculation of sales forecasting using the least squares method and the parabolic method produces a total sales forecast equal to the company's total sales realization, which is Rp. 4,562,422,500. The most appropriate sales forecasting method applied to PT Industri Susu Alam Murni (ISAM) is the parabolic method because the value of SKP obtained is the smallest compared to the method used by the company and the least squares method. The preparation of the sales budget using the quadratic method for July 2021 to June 2022 obtained a total budget of Rp. 8,875,295,327.
这项研究是在PT Industri Susu Alam Murni (ISAM)进行的，这是万隆市的饮料工业之一。在编制销售预算时，PT Industri Susu Alam Murni (ISAM)使用以前的平均销售额并考虑市场需求。该公司使用的方法并没有起到效果，因为销售目标与实际销售之间存在较大差异，销售目标高于实际销售。本研究的目的是利用趋势分析，即最小二乘趋势法和抛物线趋势法在编制销售预算中计算销售预测，以尽量减少销售预算误差。研究类型是定量方法的描述性研究。数据类型为定量数据，数据来源为一手数据和二手数据，采用数据收集技术，通过访谈和文献。根据研究结果，使用最小二乘法和抛物线法计算销售预测，得到的总销售预测等于该公司的总销售实现，即Rp. 4,562,422,500。PT Industri Susu Alam Murni (ISAM)最适合的销售预测方法是抛物线法，因为与公司使用的方法和最小二乘法相比，得到的SKP值最小。使用二次元法编制2021年7月至2022年6月的销售预算，总预算为8,875,295,327卢比。
{"title":"Perhitungan Peramalan Penjualan dalam Penyusunan Anggaran Penjualan pada PT Industri Susu Alam Murni (ISAM)","authors":"Citra Treetania Putri Rukmana, Dian Imanina Burhany","doi":"10.35313/ialj.v1i3.3205","DOIUrl":"https://doi.org/10.35313/ialj.v1i3.3205","url":null,"abstract":"This study was conducted at PT Industri Susu Alam Murni (ISAM), which is one of the beverage industries in the city of Bandung. In preparing its sales budget, PT Industri Susu Alam Murni (ISAM) uses the average previous sales and considers market demand. The method used by the company has not been effective because there is a large difference between the sales target and actual sales where the sales target is higher than actual sales. This study aims to calculate sales forecasting using trend analysis, namely the least squares trend method and the parabolic trend method in preparing sales budgets to minimize sales budgeting errors. The type of research is descriptive research with a quantitative approach. The type of data is quantitative data, the data source is primary data and secondary data with data collection techniques through interviews and documentation. Based on the results of the study, the calculation of sales forecasting using the least squares method and the parabolic method produces a total sales forecast equal to the company's total sales realization, which is Rp. 4,562,422,500. The most appropriate sales forecasting method applied to PT Industri Susu Alam Murni (ISAM) is the parabolic method because the value of SKP obtained is the smallest compared to the method used by the company and the least squares method. The preparation of the sales budget using the quadratic method for July 2021 to June 2022 obtained a total budget of Rp. 8,875,295,327.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124513050","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Audit delay is the time span between the closing date of the financial statements until the date of the independent audited financial report signed by an independent auditor. This research was aimed to examine empirically the effect of audit tenure, earnings quality and auditor industry specialization as independent variables on audit delay as the dependent variable. The data used in this research are financial reports on manufacturing companies in the property, real estate and building construction sectors listed on the Indonesia Stock Exchange in the 2018-2020 period. The selection of this sample using purposive sampling method and then obtained 81 samples of observations. The data analysis method used multiple linear regression analysis. Hypothesis testing on the t statistical test showed that audit tenure had no effect on audit delay, while earnings quality had a positive effect on audit delay, but auditor industry specialization had a negative effect on audit delay.
{"title":"Pengaruh Audit Tenure, Kualitas Laba Dan Auditor Spesialisasi Industri Terhadap Audit Delay","authors":"Cyntia Aurely, Rina Destiana, Kamalah Saadah","doi":"10.35313/ialj.v1i3.3525","DOIUrl":"https://doi.org/10.35313/ialj.v1i3.3525","url":null,"abstract":"Audit delay is the time span between the closing date of the financial statements until the date of the independent audited financial report signed by an independent auditor. This research was aimed to examine empirically the effect of audit tenure, earnings quality and auditor industry specialization as independent variables on audit delay as the dependent variable. The data used in this research are financial reports on manufacturing companies in the property, real estate and building construction sectors listed on the Indonesia Stock Exchange in the 2018-2020 period. The selection of this sample using purposive sampling method and then obtained 81 samples of observations. The data analysis method used multiple linear regression analysis. Hypothesis testing on the t statistical test showed that audit tenure had no effect on audit delay, while earnings quality had a positive effect on audit delay, but auditor industry specialization had a negative effect on audit delay.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114195790","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to determine the effect of EVA and MVA on stock returns. The population used the Consumer Goods Industry sector companies listed on Bursa Efek Indonesia in 2018-2020. Sample selection used purposive sampling method using certain criteria. In analysing the research data used multiple linear regression analysis techniques. Based on the results it was found that partially with the t-test EVA had a significant on stock returns, while MVA had no significant on stock returns. Simultaneously with the F-test, EVA and MVA have a significant effect on stock returns.
{"title":"Pengaruh Economic Value Added (EVA) Dan Market Value Added (MVA) Terhadap Return Saham","authors":"Raja Jefry Erwin Yoshua S., Rahmat Muhammad","doi":"10.35313/ialj.v1i3.3319","DOIUrl":"https://doi.org/10.35313/ialj.v1i3.3319","url":null,"abstract":"The purpose of this study was to determine the effect of EVA and MVA on stock returns. The population used the Consumer Goods Industry sector companies listed on Bursa Efek Indonesia in 2018-2020. Sample selection used purposive sampling method using certain criteria. In analysing the research data used multiple linear regression analysis techniques. Based on the results it was found that partially with the t-test EVA had a significant on stock returns, while MVA had no significant on stock returns. Simultaneously with the F-test, EVA and MVA have a significant effect on stock returns.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"E-30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126528356","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine the effect of tax planning and profitability on earnings management practices. This research method used is quantitative research. The reasearch population in this study used 64 consumer goods sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2020. The sampling technique of this research used purposive sampling method and obtained 34 companies. The independent variable in this study are tax planning (X1) and profitability (X2), while the dependent variable is earnings management (Y). The data analysis technique used is multiple regression analysis with the help of the IBM SPSS 25 application. The research result showed that tax planning has no significant effect on management practices, meanwhile profitability has a significant positive effect on earnings management practices. The result simultaneously showed that tax planning and profitability have a significant effect on earnings management.
{"title":"Pengaruh Perencanaan Pajak Dan Profitabilitas Terhadap Praktik Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2020","authors":"Shofi Nabila Khoerunnisa, Yeti Apriliawati","doi":"10.35313/ialj.v1i3.3048","DOIUrl":"https://doi.org/10.35313/ialj.v1i3.3048","url":null,"abstract":"This study aims to examine the effect of tax planning and profitability on earnings management practices. This research method used is quantitative research. The reasearch population in this study used 64 consumer goods sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2020. The sampling technique of this research used purposive sampling method and obtained 34 companies. The independent variable in this study are tax planning (X1) and profitability (X2), while the dependent variable is earnings management (Y). The data analysis technique used is multiple regression analysis with the help of the IBM SPSS 25 application. The research result showed that tax planning has no significant effect on management practices, meanwhile profitability has a significant positive effect on earnings management practices. The result simultaneously showed that tax planning and profitability have a significant effect on earnings management.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126557027","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：