This study aims to determine the differences in the financial performance of telecommunications companies before the Covid-19 pandemic and after the Covid-19 pandemic. Financial performance is measured using several ratios, namely liquidity ratios, solvency ratios, and profitability ratios. The type of research conducted is descriptive quantitative research. The population in this study were all telecommunication companies listed on the IDX, namely 6 companies, the sample was collected from 4 company financial statements in 2019 and 2020 using the convenience sampling method. The analysis was carried out by comparing the liquidity ratios, solvency ratios, and profitability ratios of the sample companies before the Covid-19 pandemic and after the Covid-19 pandemic took place. The results of this study indicate that the telecommunications companies sampled experienced a decrease in almost all ratios analyzed during the Covid-19 pandemic, but did not experience a change in their financial performance status.
{"title":"Perbandingan Kinerja Keuangan Perusahaan Telekomunikasi Di Indonesia Sebelum Dan Setelah Pandemi Covid-19","authors":"Muhammad Hafizh Ryanda, Hasil dan Pembahasan","doi":"10.35313/ialj.v2i1.3359","DOIUrl":"https://doi.org/10.35313/ialj.v2i1.3359","url":null,"abstract":"This study aims to determine the differences in the financial performance of telecommunications companies before the Covid-19 pandemic and after the Covid-19 pandemic. Financial performance is measured using several ratios, namely liquidity ratios, solvency ratios, and profitability ratios. The type of research conducted is descriptive quantitative research. The population in this study were all telecommunication companies listed on the IDX, namely 6 companies, the sample was collected from 4 company financial statements in 2019 and 2020 using the convenience sampling method. The analysis was carried out by comparing the liquidity ratios, solvency ratios, and profitability ratios of the sample companies before the Covid-19 pandemic and after the Covid-19 pandemic took place. The results of this study indicate that the telecommunications companies sampled experienced a decrease in almost all ratios analyzed during the Covid-19 pandemic, but did not experience a change in their financial performance status.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130619195","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}
Orphanage or LKSA (Institute for Child Social Welfare) is a form of non-profit oriented that earns income from government grants or donations from the public who do not expect compensation for what has been given. LKSA's responsibility for these contributions needs to be transparent and reported regularly in the form of financial statements to avoid misuse of funds and to increase the credibility of LKSA to external parties. Currently, the standard for preparing financial statements that applies to non-profit oriented entities is ISAK 35. However, there are still LKSA that have not implemented this standard. One of them is LKSA Bina Yatim. This study aims to determine how the preparation of financial statements has been carried out, to design financial report formats with Microsoft Excel and compose it based on ISAK 35, and to find out the implications of applying these design and preparation to LKSA Bina Yatim. The research method used descriptive qualitative method. The research data was obtained through interviews, documentation, and literature study. The results of this study indicate that LKSA Bina Yatim is still manual in recording and preparing its financial statements and only prepare a simple income statement that does not follow the standard. Therefore, the authors designed the format for preparing financial statements using Microsoft Excel to assist LKSAs in preparing financial reports based on ISAK 35 in May 2021. The implications of this design and preparation can help LKSA in preparing financial statements effectively and efficiently.
孤儿院或LKSA(儿童社会福利研究所)是一种非营利性的形式，其收入来自政府拨款或公众捐赠，而公众并不期望对所给予的东西进行补偿。乐购会对这些捐款的责任必须是透明的，并以财务报表的形式定期报告，以避免滥用资金，并增加乐购会对外部各方的信誉。目前，编制财务报表适用于非营利性主体的准则是ISAK 35。然而，仍有一些LKSA没有实现该标准。其中之一是LKSA Bina Yatim。本研究旨在确定财务报表的编制是如何进行的，使用Microsoft Excel设计财务报表格式，并基于ISAK 35编写财务报表，并找出将这些设计和编制应用于LKSA Bina Yatim的影响。研究方法采用描述性定性方法。研究资料采用访谈法、文献法和文献法。本研究的结果表明，LKSA Bina Yatim在记录和编制财务报表时仍然是手工的，只编制了一个简单的损益表，不遵循标准。因此，作者设计了使用Microsoft Excel编制财务报表的格式，以协助会计师事务所在2021年5月编制基于ISAK 35的财务报告。这种设计和准备的含义可以帮助LKSA有效和高效地编制财务报表。
{"title":"Penyusunan Laporan Keuangan Berdasarkan ISAK 35 dengan Menggunakan Microsoft Excel 2016 pada LKSA Bina Yatim","authors":"Annisa Fitriani, Arif Afriady","doi":"10.35313/ialj.v2i1.3120","DOIUrl":"https://doi.org/10.35313/ialj.v2i1.3120","url":null,"abstract":"Orphanage or LKSA (Institute for Child Social Welfare) is a form of non-profit oriented that earns income from government grants or donations from the public who do not expect compensation for what has been given. LKSA's responsibility for these contributions needs to be transparent and reported regularly in the form of financial statements to avoid misuse of funds and to increase the credibility of LKSA to external parties. Currently, the standard for preparing financial statements that applies to non-profit oriented entities is ISAK 35. However, there are still LKSA that have not implemented this standard. One of them is LKSA Bina Yatim. This study aims to determine how the preparation of financial statements has been carried out, to design financial report formats with Microsoft Excel and compose it based on ISAK 35, and to find out the implications of applying these design and preparation to LKSA Bina Yatim. The research method used descriptive qualitative method. The research data was obtained through interviews, documentation, and literature study. The results of this study indicate that LKSA Bina Yatim is still manual in recording and preparing its financial statements and only prepare a simple income statement that does not follow the standard. Therefore, the authors designed the format for preparing financial statements using Microsoft Excel to assist LKSAs in preparing financial reports based on ISAK 35 in May 2021. The implications of this design and preparation can help LKSA in preparing financial statements effectively and efficiently.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132919804","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:. This research was conducted with the aim of knowing and testing the effect of financial ratios namely Profitability, Capital Intensity, Leverage, and Liquidity on Tax Avoidance (in Consumer Goods Industry Manufacturing Companies Listed on idx in 2016-2019). Sample determination is done using purposive sampling techniques and obtained as many as 30 companies that meet the criteria. The data used is secondary data obtained from financial statements published by the company in www.idx.co.id. The study used multiple linear regression analysis. The results of this study showed that the variables of Profitability, Capital Intensity, Leverage, and Liquidity had no significant effect on Tax Avoidance. But each variable has a coefficient that is negative. The ability of independent variables to influence dependent variables by 4.4% and the remaining 95.6% is explained by variables and beyond regression.
{"title":"Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019)","authors":"Subadriyah Subadriyah, Ismi Tri Rahayu","doi":"10.35313/ialj.v2i1.3589","DOIUrl":"https://doi.org/10.35313/ialj.v2i1.3589","url":null,"abstract":"Abstract:. This research was conducted with the aim of knowing and testing the effect of financial ratios namely Profitability, Capital Intensity, Leverage, and Liquidity on Tax Avoidance (in Consumer Goods Industry Manufacturing Companies Listed on idx in 2016-2019). Sample determination is done using purposive sampling techniques and obtained as many as 30 companies that meet the criteria. The data used is secondary data obtained from financial statements published by the company in www.idx.co.id. The study used multiple linear regression analysis. The results of this study showed that the variables of Profitability, Capital Intensity, Leverage, and Liquidity had no significant effect on Tax Avoidance. But each variable has a coefficient that is negative. The ability of independent variables to influence dependent variables by 4.4% and the remaining 95.6% is explained by variables and beyond regression. \u0000 ","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"2015 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127699410","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}
Inventory is the most crucial aspect in restaurant business, good control is needed so that operational activities can run smoothly. In ‘RM Bubur Ayam Citarasa’, the quantity of raw material inventory purchased is based on estimates and intuition so that the inventory costs incurred are not efficient. The purpose of this study is to find out the economical order quantity for each raw material, how much safety stock should be provided and when reordering should be done. The type of data used is quantitative data and is equipped with qualitative data which is then analyzed using the EOQ, Safety Stock and Reorder Point formula. As a result, the company could save Total Inventory Costs for it’s twelve raw materials up to Rp2,290,219 with the EOQ Method. In order for the quantity of raw material can be monitored properly, researcher designed a simple inventory application using Ms. Excel.
{"title":"Analisis dan Perancangan ROP, EOQ, Safety Stock Sistem Pengendalian Persediaan Bahan Baku Pada Rumah Makan Bubur Ayam Citarasa","authors":"Intishar Ghinawijaya Katiandagho, Rendra Trisyanto","doi":"10.35313/ialj.v2i1.3231","DOIUrl":"https://doi.org/10.35313/ialj.v2i1.3231","url":null,"abstract":"Inventory is the most crucial aspect in restaurant business, good control is needed so that operational activities can run smoothly. In ‘RM Bubur Ayam Citarasa’, the quantity of raw material inventory purchased is based on estimates and intuition so that the inventory costs incurred are not efficient. The purpose of this study is to find out the economical order quantity for each raw material, how much safety stock should be provided and when reordering should be done. The type of data used is quantitative data and is equipped with qualitative data which is then analyzed using the EOQ, Safety Stock and Reorder Point formula. As a result, the company could save Total Inventory Costs for it’s twelve raw materials up to Rp2,290,219 with the EOQ Method. In order for the quantity of raw material can be monitored properly, researcher designed a simple inventory application using Ms. Excel.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129216666","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}
Warno Warno, Fiderika Dewi Widyasari, Ali Murtadho
Abstract: This research is motivated by the number of managers who deliberately manipulate the company's financial statements to attract stakeholder interest and goals related to competition. This study aims to determine the effect of creative accounting and creative tax on the depth of financial statements with religiosity as a moderating variable. The objects in this study are accountants in companies located in the Wijaya Kusuma Industrial Estate, Semarang. The type of research used is quantitative research. Data was collected by distributing questionnaires presented on a Likert scale. Sampling in this study was conducted by purposive sampling obtained 34 respondents in 11 companies. The results showed that creative accounting and creative tax variables had a significant negative effect on the reliability of financial statements. And the religiosity variable moderates the creative accounting and creative tax variables on the reliability of financial statements. Keywords: Financial Report Reliability, Creative Accounting, Creative Tax, Religiosity Financial Report Reliability, Creative Accounting, Creative Tax, Religiosity
{"title":"Dampak Teknik Akuntansi Kreatif dan Pajak Kreatif Terhadap Keandalan Laporan Keuangan Dengan Religiusitas Sebagai Variabel Moderasi (Studi Kasus: Akuntan di Kota Semarang)","authors":"Warno Warno, Fiderika Dewi Widyasari, Ali Murtadho","doi":"10.35313/ialj.v2i1.3530","DOIUrl":"https://doi.org/10.35313/ialj.v2i1.3530","url":null,"abstract":"Abstract: This research is motivated by the number of managers who deliberately manipulate the company's financial statements to attract stakeholder interest and goals related to competition. This study aims to determine the effect of creative accounting and creative tax on the depth of financial statements with religiosity as a moderating variable. The objects in this study are accountants in companies located in the Wijaya Kusuma Industrial Estate, Semarang. The type of research used is quantitative research. Data was collected by distributing questionnaires presented on a Likert scale. Sampling in this study was conducted by purposive sampling obtained 34 respondents in 11 companies. The results showed that creative accounting and creative tax variables had a significant negative effect on the reliability of financial statements. And the religiosity variable moderates the creative accounting and creative tax variables on the reliability of financial statements. \u0000Keywords: Financial Report Reliability, Creative Accounting, Creative Tax, Religiosity \u0000 Financial Report Reliability, Creative Accounting, Creative Tax, Religiosity","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"157 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121268785","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}
Bandung State Polytechnic already has a library information system, one of which is the Digilib system (Digital Library). Digilib makes it easy for both internal and external users to access digital collections quickly, anytime and anywhere to find research reference materials. However, until now, the Digilib Polban system has not run optimally. One way to optimize the management of the Digilib Polban information system is to carry out an Information System Audit to identify the Maturity Level of the Digilib Polban information system, so that it can be seen the extent of IT governance at the Digilib Polban, as well as how the planning and added value is provided for IT investment in the use of information technology, as a means of repairing and updating the IT governance system is digilib. The information system audit is carried out using the COBIT 4.1 framework. The IT processes of each COBIT domain were selected based on those related to IT investment and management of Digilib Polban. The stages in the audit process are Planning, Field Inspection, Reporting, and Follow-up. Data obtained through interviews, observation, and documentation. The results of the research on IT governance of the Digilib Polban system obtained a maturity level at level 2 (Repetable but Intuitive). The results of this audit process and the recommendations made are expected to be a reference in the development and improvement of the Digilib Polban system in order to optimize its services.
{"title":"Audit Tata Kelola IT dan Process Investasi Digital Library Menggunakan Pendekatan Framework Cobit 4.1","authors":"Darya Setya Nugraha, Poppy Octavira","doi":"10.35313/ialj.v2i1.3516","DOIUrl":"https://doi.org/10.35313/ialj.v2i1.3516","url":null,"abstract":"Bandung State Polytechnic already has a library information system, one of which is the Digilib system (Digital Library). Digilib makes it easy for both internal and external users to access digital collections quickly, anytime and anywhere to find research reference materials. However, until now, the Digilib Polban system has not run optimally. One way to optimize the management of the Digilib Polban information system is to carry out an Information System Audit to identify the Maturity Level of the Digilib Polban information system, so that it can be seen the extent of IT governance at the Digilib Polban, as well as how the planning and added value is provided for IT investment in the use of information technology, as a means of repairing and updating the IT governance system is digilib. The information system audit is carried out using the COBIT 4.1 framework. The IT processes of each COBIT domain were selected based on those related to IT investment and management of Digilib Polban. The stages in the audit process are Planning, Field Inspection, Reporting, and Follow-up. Data obtained through interviews, observation, and documentation. The results of the research on IT governance of the Digilib Polban system obtained a maturity level at level 2 (Repetable but Intuitive). The results of this audit process and the recommendations made are expected to be a reference in the development and improvement of the Digilib Polban system in order to optimize its services.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123834380","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 design a basic accounting model that can assist Usaha Bumbu Kita in the organization of various transactions, forms, and records to produce financial reports that present accurate and detailed financial information. This study uses a qualitative research method with a case study approach. Data collection techniques were carried out using participatory observation, interviews, and documentation. The results of the study indicate that Usaha Bumbu Kita does not have a financial recording and reporting system by accounting principles yet. In this study, proposals for financial recording and reporting are given by designing an organizational structure, a list of accounts, accounting policies, supporting documents, a flowchart that includes the sales, purchase, and preparation of financial statements. In addition, this research also produces a financial report for the April 2021 period that is following the provisions of SAK EMKM as a recommendation material to the manager of Usaha Bumbu Kita.
{"title":"Perancangan Model Akuntansi Pokok untuk Menyusun Laporan Keuangan Berdasarkan SAK EKMKM","authors":"Lulu Raihana Fakhira, Arie Apriadi Nugraha","doi":"10.35313/ialj.v2i1.3256","DOIUrl":"https://doi.org/10.35313/ialj.v2i1.3256","url":null,"abstract":"This study aims to design a basic accounting model that can assist Usaha Bumbu Kita in the organization of various transactions, forms, and records to produce financial reports that present accurate and detailed financial information. This study uses a qualitative research method with a case study approach. Data collection techniques were carried out using participatory observation, interviews, and documentation. The results of the study indicate that Usaha Bumbu Kita does not have a financial recording and reporting system by accounting principles yet. In this study, proposals for financial recording and reporting are given by designing an organizational structure, a list of accounts, accounting policies, supporting documents, a flowchart that includes the sales, purchase, and preparation of financial statements. In addition, this research also produces a financial report for the April 2021 period that is following the provisions of SAK EMKM as a recommendation material to the manager of Usaha Bumbu Kita.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115278107","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 risk factors for fraud in the theory of fraud pentagon using the F-Score Model. The independent variables used are financial stability (A), ineffective monitoring (B), auditor switch (C), change of directors (D), and frequent number of CEO's picture (E) with the dependent variable being fraudulent financial reporting (Y). . This study uses quantitative methods from secondary data, namely the company's annual report. The sample in this study were 23 state-owned companies listed on the Indonesia Stock Exchange in 2015-2019 which were selected using the purposive sampling method. The analysis used is Panel Data Regression with the E-Views 11 program and the help of SPSS 25. The results show that A, B, C, D, and E have a simultaneous effect on Y. But partially, variables A, C, E have an effect on significant to Y. While B, D have no effect on Y.
{"title":"Pengaruh Teori Fraud Pentagon Terhadap Terjadinya Fraudulent Financial Reporting dengan F-Score","authors":"Eneng Naelul Yulia Ningsih, Ahmad Syarief","doi":"10.35313/ialj.v2i1.3421","DOIUrl":"https://doi.org/10.35313/ialj.v2i1.3421","url":null,"abstract":"This study aims to examine the effect of risk factors for fraud in the theory of fraud pentagon using the F-Score Model. The independent variables used are financial stability (A), ineffective monitoring (B), auditor switch (C), change of directors (D), and frequent number of CEO's picture (E) with the dependent variable being fraudulent financial reporting (Y). . This study uses quantitative methods from secondary data, namely the company's annual report. The sample in this study were 23 state-owned companies listed on the Indonesia Stock Exchange in 2015-2019 which were selected using the purposive sampling method. The analysis used is Panel Data Regression with the E-Views 11 program and the help of SPSS 25. The results show that A, B, C, D, and E have a simultaneous effect on Y. But partially, variables A, C, E have an effect on significant to Y. While B, D have no effect on Y.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"858 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129411699","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 bank's financial performance can be evaluated by profitability. In the era of the Covid-19 pandemic, especially during 2020 (March-December 2020), the profitability ratio of banks in Indonesia showed a decline. The ratio to measure the profitability of a bank is Return On Assets (ROA). ROA is important for banks because ROA is used to measure the effectiveness of the company in generating profits by utilizing its assets. Many factors affect ROA, including the Capital Adequacy Ratio (CAR) and the audit committee. To determine the effect of the Capital Adequacy Ratio (CAR) and the audit committee on the profitability of banking companies listed on the Indonesia Stock Exchange in 2020. This type of research is quantitative with a descriptive approach. The research sample uses a purposive sampling technique with the criteria of banking companies that publish Annual Reports in 2020, which are 43 banks. The data analysis method used is multiple linear regression analysis. The results of the study found that partially CAR had a positive and significant effect on ROA, but the audit committee had no significant effect on ROA. Furthermore, the CAR and the audit committee together (simultaneously) have no effect on ROA.
{"title":"Analisis Pengaruh Capital Adequacy Ratio dan Komite Audit Terhadap Profitabilitas Perusahaan Perbankan di Era Pandemi Covid-19","authors":"Rhiesmia Sukma, Dian Imanina Burhany","doi":"10.35313/ialj.v2i1.3324","DOIUrl":"https://doi.org/10.35313/ialj.v2i1.3324","url":null,"abstract":"The bank's financial performance can be evaluated by profitability. In the era of the Covid-19 pandemic, especially during 2020 (March-December 2020), the profitability ratio of banks in Indonesia showed a decline. The ratio to measure the profitability of a bank is Return On Assets (ROA). ROA is important for banks because ROA is used to measure the effectiveness of the company in generating profits by utilizing its assets. Many factors affect ROA, including the Capital Adequacy Ratio (CAR) and the audit committee. To determine the effect of the Capital Adequacy Ratio (CAR) and the audit committee on the profitability of banking companies listed on the Indonesia Stock Exchange in 2020. This type of research is quantitative with a descriptive approach. The research sample uses a purposive sampling technique with the criteria of banking companies that publish Annual Reports in 2020, which are 43 banks. The data analysis method used is multiple linear regression analysis. The results of the study found that partially CAR had a positive and significant effect on ROA, but the audit committee had no significant effect on ROA. Furthermore, the CAR and the audit committee together (simultaneously) have no effect on ROA.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128601239","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 is to provide suggestions regarding the design of cash sales accounting information systems in accordance with the company's activities. Because based on the results of observations, interviews, and documentation data that has been obtained, the accounting information system for cash sales of Dapur Kue Tiara Sari still uses a manual calculation process by adding up the sales results and goods sold into the book. In addition, the company does not have a flowchart or SOP that is used as a reference material to ensure the quality of the data obtained. The research method used is a qualitative case study method. Methods of data collection in this study through interviews, documentation, and observation. The result of this research is the design of manual and computerized cash sales accounting information system. The design manual system consists of the implementation procedure, the document design used, and the internal control system that is created to increase the effectiveness and efficiency of the company's performance in carrying out daily activities. For a computerized system, the design consists of implementation procedures, and detailed system design in the form of table designs and input output designs.
{"title":"Rancangan Sistem Informasi Akuntansi Penjualan Tunai Pada Dapur Kue Tiara Sari - Ciparay","authors":"Ghina Rahmafitri, Sugih Sutrisno Putra","doi":"10.35313/ialj.v2i1.3209","DOIUrl":"https://doi.org/10.35313/ialj.v2i1.3209","url":null,"abstract":"The purpose of this study is to provide suggestions regarding the design of cash sales accounting information systems in accordance with the company's activities. Because based on the results of observations, interviews, and documentation data that has been obtained, the accounting information system for cash sales of Dapur Kue Tiara Sari still uses a manual calculation process by adding up the sales results and goods sold into the book. In addition, the company does not have a flowchart or SOP that is used as a reference material to ensure the quality of the data obtained. The research method used is a qualitative case study method. Methods of data collection in this study through interviews, documentation, and observation. The result of this research is the design of manual and computerized cash sales accounting information system. The design manual system consists of the implementation procedure, the document design used, and the internal control system that is created to increase the effectiveness and efficiency of the company's performance in carrying out daily activities. For a computerized system, the design consists of implementation procedures, and detailed system design in the form of table designs and input output designs.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126584390","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}
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