Satisfaction is the most dominant problem in every business unit engaged in the service sector, but the process to fulfill member satisfaction is not easy. This study aims to determine satisfaction with the services provided by Kopdit Bunga Tanjung, considering that members' ratings of satisfaction with services are different. Therefore Kopdit Bunga Tanjung is required to be able to make changes quickly. In order to collect the data the researcher distributed questionnaire. Determination of the number of samples in this study were members of the Kopdit Bunga Tanjung with a total sample of 280 respondents. The method used in this study is the Importance Performance Analysis (IPA) and the Customer Satisfaction Index (CSI), based on the results of measuring the satisfaction level of members of the Kopdit Bunga Tanjung using the CSI method, based on the results of the measurement of the satisfaction level of members of the Kopdit Bunga Tanjung using the CSI method, the calculation results are 81.82% which fall into the very satisfied category. Based on the results of the IPA analysis, there are several attributes that need to be prioritized in the distribution of services at the Kopdit Bunga Tanjung, including: the Kopdit Bunga Tanjung, which has neat-looking employees and using the uniform of the Kopdit Bunga Tanjung, the same service between you and other members, the employees of the Kopdit Bunga Tanjung, , are able to respond to member requests/complaints quickly. Such as: slack due.
满意度是每个从事服务业的业务单位最主要的问题，但实现成员满意度的过程并不容易。考虑到会员对服务的满意度评分不同，本研究旨在确定对Kopdit Bunga Tanjung提供的服务的满意度。因此，Kopdit Bunga Tanjung需要能够快速进行更改。为了收集数据，研究者分发了调查问卷。本研究确定的样本数量是科迪特邦加丹戎的成员，总样本为280名受访者。本研究使用的方法是重要性绩效分析(IPA)和顾客满意度指数(CSI)，基于使用CSI方法测量Kopdit Bunga Tanjung成员满意度水平的结果，基于使用CSI方法测量Kopdit Bunga Tanjung成员满意度水平的结果，计算结果为81.82%，属于非常满意的类别。根据IPA分析的结果，在Kopdit Bunga Tanjung的服务分配中，有几个属性需要优先考虑，包括:Kopdit Bunga Tanjung拥有整洁的员工，使用Kopdit Bunga Tanjung的制服，您和其他会员之间的服务相同，Kopdit Bunga Tanjung的员工能够快速响应会员的请求/投诉。如:懈怠到期。
{"title":"Analisis Kepuasan Anggota Kopdit Bunga Tanjung dengan Metode Importance Performance Analysis (IPA) dan Customer Satisfaction Index (CSI)","authors":"Sisilia Angen Prista Noviana, Theresia Dhian Kusumawati","doi":"10.47768/gema.v14.n2.202202","DOIUrl":"https://doi.org/10.47768/gema.v14.n2.202202","url":null,"abstract":"Satisfaction is the most dominant problem in every business unit engaged in the service sector, but the process to fulfill member satisfaction is not easy. This study aims to determine satisfaction with the services provided by Kopdit Bunga Tanjung, considering that members' ratings of satisfaction with services are different. Therefore Kopdit Bunga Tanjung is required to be able to make changes quickly. In order to collect the data the researcher distributed questionnaire. Determination of the number of samples in this study were members of the Kopdit Bunga Tanjung with a total sample of 280 respondents. The method used in this study is the Importance Performance Analysis (IPA) and the Customer Satisfaction Index (CSI), based on the results of measuring the satisfaction level of members of the Kopdit Bunga Tanjung using the CSI method, based on the results of the measurement of the satisfaction level of members of the Kopdit Bunga Tanjung using the CSI method, the calculation results are 81.82% which fall into the very satisfied category. Based on the results of the IPA analysis, there are several attributes that need to be prioritized in the distribution of services at the Kopdit Bunga Tanjung, including: the Kopdit Bunga Tanjung, which has neat-looking employees and using the uniform of the Kopdit Bunga Tanjung, the same service between you and other members, the employees of the Kopdit Bunga Tanjung, , are able to respond to member requests/complaints quickly. Such as: slack due.","PeriodicalId":413913,"journal":{"name":"GEMA : Jurnal Gentiaras Manajemen dan Akuntansi","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124169846","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}
Pub Date : 2012-10-01DOI: 10.47768/gema.v14.n1.202204
R. Yuniastuti, Jhon Nasyaroeka
The research was conducted on the object of one of the telecommunications services, namely PT Indosat Ooredo Tbk. The purpose of this study was to analyze the financial performance of the Indosat Ooredo Tbk company during the Covid-19 Pandemic seen from financial ratios using standard trasnd or tendencies. The data analysis method used quantitative analysis. The financial ratios used include Profitability Ratios with Return On Assets (ROA) and Return On Equity (ROE). Liquidity Ratios in this study use current ratios or current ratios (CR) and Quick Ratios (QR). Equity Ratio (DER) and Debt to Asset ratio (DAR). The results of the study obtained that the profitability ratios and liquidity ratios of PT Indosat Ooredo Tbk had the company's performance below industry standards and in the poor category. As for the solvency ratio, the financial condition was good and the company's performance was above the industry standard.
{"title":"Analysis of the Company's Financial Performance at the Beginning of the Covid -19 Pandemic in View of Financial Ratios: Case Study on PT Indosat.Tbk","authors":"R. Yuniastuti, Jhon Nasyaroeka","doi":"10.47768/gema.v14.n1.202204","DOIUrl":"https://doi.org/10.47768/gema.v14.n1.202204","url":null,"abstract":"The research was conducted on the object of one of the telecommunications services, namely PT Indosat Ooredo Tbk. The purpose of this study was to analyze the financial performance of the Indosat Ooredo Tbk company during the Covid-19 Pandemic seen from financial ratios using standard trasnd or tendencies. The data analysis method used quantitative analysis. The financial ratios used include Profitability Ratios with Return On Assets (ROA) and Return On Equity (ROE). Liquidity Ratios in this study use current ratios or current ratios (CR) and Quick Ratios (QR). Equity Ratio (DER) and Debt to Asset ratio (DAR). The results of the study obtained that the profitability ratios and liquidity ratios of PT Indosat Ooredo Tbk had the company's performance below industry standards and in the poor category. As for the solvency ratio, the financial condition was good and the company's performance was above the industry standard.","PeriodicalId":413913,"journal":{"name":"GEMA : Jurnal Gentiaras Manajemen dan Akuntansi","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127691425","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}
Pub Date : 2012-10-01DOI: 10.47768/gema.v14.n3.202207
Arya Ardany Kusuma, Pitri Yandri
Korean Pop (K-Pop) is a trend that is in great demand by the public, especially young people.The trend is followed by the rise of industries that use attributes identical to korea, such as KPop. in line with the emergence of this phenomenon, Tokopedia as one of the marketplace inIndonesia also uses attributes identical to korea. Tokopedia then made the artist or group inthe K-Pop world a Brand Ambassador (BA). Based on that, this study was conducted with the aim to examine the effectiveness and how the influence of the use of K-Pop BA in increasinginterest in buying products in various beauty stores and K-Pop merchandise stores onTokopedia E-Commerce. This research method is quantitative with survey approach. The sample of this study were 100 respondents who came from K-Pop fans in South TangerangCity with a sampling technique in the form of probability sampling manifold simple randomsampling. Data collection method this study used was survey techniques by distributingquestionnaires to respondents. The analysis techniques used were mean value analysis andstructural equation model (SEM). This study result shows that the use of K-Pop BA iseffective and has a great influence in increasing interest in buying products in various beautystores and K-Pop merchandise stores on Tokopedia E-Commerce with an effectiveness valueof 4.01 from the highest value range of 5 and the amount of influence of 46.1%.
{"title":"Efektifitas Penggunaan Brand Ambassador K-Pop dalam Meningkatkan Minat Beli Produk Kecantikan dan Merchandise K-Pop di Tokopedia","authors":"Arya Ardany Kusuma, Pitri Yandri","doi":"10.47768/gema.v14.n3.202207","DOIUrl":"https://doi.org/10.47768/gema.v14.n3.202207","url":null,"abstract":"Korean Pop (K-Pop) is a trend that is in great demand by the public, especially young people.The trend is followed by the rise of industries that use attributes identical to korea, such as KPop. in line with the emergence of this phenomenon, Tokopedia as one of the marketplace inIndonesia also uses attributes identical to korea. Tokopedia then made the artist or group inthe K-Pop world a Brand Ambassador (BA). Based on that, this study was conducted with the aim to examine the effectiveness and how the influence of the use of K-Pop BA in increasinginterest in buying products in various beauty stores and K-Pop merchandise stores onTokopedia E-Commerce. This research method is quantitative with survey approach. The sample of this study were 100 respondents who came from K-Pop fans in South TangerangCity with a sampling technique in the form of probability sampling manifold simple randomsampling. Data collection method this study used was survey techniques by distributingquestionnaires to respondents. The analysis techniques used were mean value analysis andstructural equation model (SEM). This study result shows that the use of K-Pop BA iseffective and has a great influence in increasing interest in buying products in various beautystores and K-Pop merchandise stores on Tokopedia E-Commerce with an effectiveness valueof 4.01 from the highest value range of 5 and the amount of influence of 46.1%.","PeriodicalId":413913,"journal":{"name":"GEMA : Jurnal Gentiaras Manajemen dan Akuntansi","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132082863","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 aims to know the financial performance of companies with the Altman Z-Score Model in the Automotive Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2018. The research method used in this study is a descriptive method with data analysis techniques using the financial ratio method. The results showed that PT. Astra International Tbk, PT. Astra Otoparts Tbk, PT. Gajah Tunggal Tbk and PT. Indospring Tbk is safe from the threat of bankruptcy, while the highest average Z-Score is achieved by PT Selamat Sempurna Tbk and the lowest average Z-Score is achieved by PT Indomobil Sukses International Tbk. Thus, the Company is expected to maintain company liquidity, restructure debt, minimize receivables, increase profit levels and maximize marketing in order to increase sales so that the potential for financial distress in the company can be minimized.
{"title":"Analisis Altman Z-Core pada Perusahaan Manufaktur Sub Sektor Otomotif yang Terdaftar di Bursa Efek Indonesia","authors":"Andreas Suhendi","doi":"10.47768/gema.v13i2.240","DOIUrl":"https://doi.org/10.47768/gema.v13i2.240","url":null,"abstract":"This research aims to know the financial performance of companies with the Altman Z-Score Model in the Automotive Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2018. The research method used in this study is a descriptive method with data analysis techniques using the financial ratio method. The results showed that PT. Astra International Tbk, PT. Astra Otoparts Tbk, PT. Gajah Tunggal Tbk and PT. Indospring Tbk is safe from the threat of bankruptcy, while the highest average Z-Score is achieved by PT Selamat Sempurna Tbk and the lowest average Z-Score is achieved by PT Indomobil Sukses International Tbk. Thus, the Company is expected to maintain company liquidity, restructure debt, minimize receivables, increase profit levels and maximize marketing in order to increase sales so that the potential for financial distress in the company can be minimized.","PeriodicalId":413913,"journal":{"name":"GEMA : Jurnal Gentiaras Manajemen dan Akuntansi","volume":"150 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133947491","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}
Pub Date : 2012-10-01DOI: 10.47768/gema.v14.n2.202205
Johanes P Kumagaya, T. Tomi
This research is conducted to find out the effect of promotion on the interests of inpatients at RSIA Santa Anna Hospital. This research uses a direct field research method with the object of research is RSIA Santa Anna Hospital Bandar Lampung for the interpretation of results using a percentage. The results of the research showthat the promotion carried out by RSIA Santa Anna Hospital Bandar Lampung has effects on the increasing of the interest of inpatients in the hospital. Some elements of activitiesreally need to get more attention in order to increase the interest of inpatients. From the results of a simple regression coefficient calculation, the promotion contribution is 0.368, and is significant so that it meets the criteria and can be used to predict the significance of the X variable (Promotion) to the Y variable (Interest). The results of the coefficient of determination (R2) that is, the effect of promotion on interest is 32.2% while the remaining 67.8% is influenced by other factors not examined by researchers From the simple regression coefficient test it can be concluded that Ha is accepted. Therefore, it means that there is a significant influence between promotion and interest of inpatients. Therefore, in this research, it can be concluded that promotion greatly influences the interest of inpatients at the Santa Anna Mother and Child Hospital.
本研究旨在了解促销对RSIA Santa Anna医院住院病人兴趣的影响。本研究采用直接实地调查方法，研究对象为南榜市RSIA圣安娜医院，使用百分数对结果进行解释。研究结果表明，南榜市RSIA圣安娜医院开展的推广活动对住院患者的兴趣有所提高。为了增加住院病人的兴趣，一些活动元素确实需要得到更多的关注。从简单的回归系数计算结果来看，晋升贡献为0.368，且显著，符合标准，可以用来预测X变量(晋升)对Y变量(兴趣)的显著性。决定系数R2(即晋升对兴趣的影响)的结果为32.2%，其余67.8%受到研究者未检验的其他因素的影响。通过简单的回归系数检验，可以得出Ha被接受的结论。因此，这意味着促销与住院患者的兴趣之间存在显著的影响。因此，在本研究中可以得出结论，促销对Santa Anna妇幼医院住院患者的兴趣有很大的影响。
{"title":"Pengaruh Promosi Terhadap Minat Pasien Rawat Inap di Rumah Sakit Ibu dan Anak Santa Anna Bandar Lampung","authors":"Johanes P Kumagaya, T. Tomi","doi":"10.47768/gema.v14.n2.202205","DOIUrl":"https://doi.org/10.47768/gema.v14.n2.202205","url":null,"abstract":"This research is conducted to find out the effect of promotion on the interests of inpatients at RSIA Santa Anna Hospital. This research uses a direct field research method with the object of research is RSIA Santa Anna Hospital Bandar Lampung for the interpretation of results using a percentage. The results of the research showthat the promotion carried out by RSIA Santa Anna Hospital Bandar Lampung has effects on the increasing of the interest of inpatients in the hospital. Some elements of activitiesreally need to get more attention in order to increase the interest of inpatients. From the results of a simple regression coefficient calculation, the promotion contribution is 0.368, and is significant so that it meets the criteria and can be used to predict the significance of the X variable (Promotion) to the Y variable (Interest). The results of the coefficient of determination (R2) that is, the effect of promotion on interest is 32.2% while the remaining 67.8% is influenced by other factors not examined by researchers From the simple regression coefficient test it can be concluded that Ha is accepted. Therefore, it means that there is a significant influence between promotion and interest of inpatients. Therefore, in this research, it can be concluded that promotion greatly influences the interest of inpatients at the Santa Anna Mother and Child Hospital.","PeriodicalId":413913,"journal":{"name":"GEMA : Jurnal Gentiaras Manajemen dan Akuntansi","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133845993","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}
Pub Date : 2012-10-01DOI: 10.47768/gema.v14.n3.202208
Victor Marindra Ardianto, Lucia Esti Setyaning, Filiae Marry
The purpose of this research is to analyze the effect of physical evidence on the decision to the visit new normalera at the swimming pool of Umbul Kating Desa Purwodadi Mekar. This research is a type of quantitative research. The sampling technique used is the accidental sampling technique, which is the technique of determining the sample based on chance, that is, anyone who coincidentally meets the researcher can be used as a sample, if it is deemed that the person who happened to be met is suitable as a data source, and in this study, 100 respondents were used. calculated by non-probability sampling using the Slovin formula. The technique used in this research was analyzed using simple linear regression analysis.The test results shown by the study obtained the equation regression Y = 9.809 + 0.296X + e. From the regression coefficient of the Physical Evidence (X) variable of 0.296. Based on R square() of 0.099, it shows that statistically the magnitude of the influence of Physical Evidence on Visiting Decisions in the Era New Normal at the swimming pool of Umbul Kating Desa Puwodadi Mekar is 9.9% while the other 90.1% is influenced by other factors that are not investigated in this study.
本研究的目的是分析物证对Umbul Kating Desa Purwodadi Mekar游泳池参观新常态决策的影响。本研究是一种定量研究。使用的抽样技术是偶然抽样技术，这是一种基于机会确定样本的技术，即任何碰巧遇到研究者的人都可以作为样本，如果认为碰巧遇到的人适合作为数据源，在本研究中使用了100个受访者。利用斯洛文公式进行非概率抽样计算。本研究采用简单的线性回归分析技术进行分析。本研究的检验结果得到回归方程Y = 9.809 + 0.296X + e。由物证(X)变量的回归系数为0.296。基于R平方()= 0.099，统计上表明Umbul Kating Desa Puwodadi Mekar游泳池新常态下物证对参观决策的影响幅度为9.9%，其余90.1%受到其他因素的影响，本研究未进行研究。
{"title":"Pengaruh Physical Evidence Terhadap Keputusan Berkunjung di Era New Normal pada Kolam Renang Umbul Kating","authors":"Victor Marindra Ardianto, Lucia Esti Setyaning, Filiae Marry","doi":"10.47768/gema.v14.n3.202208","DOIUrl":"https://doi.org/10.47768/gema.v14.n3.202208","url":null,"abstract":"The purpose of this research is to analyze the effect of physical evidence on the decision to the visit new normalera at the swimming pool of Umbul Kating Desa Purwodadi Mekar. This research is a type of quantitative research. The sampling technique used is the accidental sampling technique, which is the technique of determining the sample based on chance, that is, anyone who coincidentally meets the researcher can be used as a sample, if it is deemed that the person who happened to be met is suitable as a data source, and in this study, 100 respondents were used. calculated by non-probability sampling using the Slovin formula. The technique used in this research was analyzed using simple linear regression analysis.The test results shown by the study obtained the equation regression Y = 9.809 + 0.296X + e. From the regression coefficient of the Physical Evidence (X) variable of 0.296. Based on R square() of 0.099, it shows that statistically the magnitude of the influence of Physical Evidence on Visiting Decisions in the Era New Normal at the swimming pool of Umbul Kating Desa Puwodadi Mekar is 9.9% while the other 90.1% is influenced by other factors that are not investigated in this study.","PeriodicalId":413913,"journal":{"name":"GEMA : Jurnal Gentiaras Manajemen dan Akuntansi","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134021415","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}
Pub Date : 2012-10-01DOI: 10.47768/gema.v15.n1.202309
Arpan Maulana, S. Hasnawati, R. Huzaimah
The World Bank noted that since the end of 2015, Indonesian manufacturing companies have decreased their share of Indonesia's GDP until 2020. The data showed that there is a slowdown in the performance of Indonesian manufacturing companies, which causing financial distress. The study aims to determine which factors or variables can reduce or increase the risk of financial distress. Based on the background, suggestions and previous study. This study uses research objects specifically in Indonesian manufacturing companies that experienced financial distress in 2016-2020. This study uses three independent variables, namely intellectual capital, leverage, firm size, and one dependent variable, namely financial distress. Therefore, this study aims to know the effect of three independent variables toward financial distress. Indonesian manufacturing companies active on the Indonesia Stock Exchangefor the period 2016-2020 are the population of thuis study. The sampling technique of this study was purposive sampling, and 30 manufacturing companies that experienced financial distress were selected as samples with 150 observations. Multiple linear regression models with a panel data approach and classical assumption tests were used for analysis. The result shows that Intellectual Capital and Firm Size have negative impacts, and leverage has positive impacts towards financial distress significantly.
{"title":"Intellectual Capital, Leverage, Firm Size and Its Impact on Financial Distress","authors":"Arpan Maulana, S. Hasnawati, R. Huzaimah","doi":"10.47768/gema.v15.n1.202309","DOIUrl":"https://doi.org/10.47768/gema.v15.n1.202309","url":null,"abstract":"The World Bank noted that since the end of 2015, Indonesian manufacturing companies have decreased their share of Indonesia's GDP until 2020. The data showed that there is a slowdown in the performance of Indonesian manufacturing companies, which causing financial distress. The study aims to determine which factors or variables can reduce or increase the risk of financial distress. Based on the background, suggestions and previous study. This study uses research objects specifically in Indonesian manufacturing companies that experienced financial distress in 2016-2020. This study uses three independent variables, namely intellectual capital, leverage, firm size, and one dependent variable, namely financial distress. Therefore, this study aims to know the effect of three independent variables toward financial distress. Indonesian manufacturing companies active on the Indonesia Stock Exchangefor the period 2016-2020 are the population of thuis study. The sampling technique of this study was purposive sampling, and 30 manufacturing companies that experienced financial distress were selected as samples with 150 observations. Multiple linear regression models with a panel data approach and classical assumption tests were used for analysis. The result shows that Intellectual Capital and Firm Size have negative impacts, and leverage has positive impacts towards financial distress significantly.","PeriodicalId":413913,"journal":{"name":"GEMA : Jurnal Gentiaras Manajemen dan Akuntansi","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132183769","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}
Pub Date : 2012-10-01DOI: 10.47768/gema.v14.n3.202206
Fransiska Wahyu Lestari
Financial statements for non-profit entities are prepared based on accounting standards that contain non-profit entities. The preparation of non-profit-oriented entity reports is regulated in the Interpretation of Financial Accounting Standards (ISAK) No. 35. This study aims to analyze and present the financial statements of the Sri Rejeki II farmer group based on ISAK 35. The method used in this research is descriptive qualitative method. The results in this study are to reconstruct the financial statements owned by the Sri Rejeki Farmers Group in Gunung Pasir Jaya Village using ISAK 35 financial standards in the form of Comprehensive Income Statements, Statements of Changes in Net Assets, Statements of Financial Position, Cash Flow Statements and Notes to Financial Statements (CALK).
{"title":"Analisa Penerapan ISAK (Interpretasi Standar Akuntansi Keuangan ) No. 35 pada Penyajian Laporan Keuangan Kelompok Tani Sri Rejeki II","authors":"Fransiska Wahyu Lestari","doi":"10.47768/gema.v14.n3.202206","DOIUrl":"https://doi.org/10.47768/gema.v14.n3.202206","url":null,"abstract":"Financial statements for non-profit entities are prepared based on accounting standards that contain non-profit entities. The preparation of non-profit-oriented entity reports is regulated in the Interpretation of Financial Accounting Standards (ISAK) No. 35. This study aims to analyze and present the financial statements of the Sri Rejeki II farmer group based on ISAK 35. The method used in this research is descriptive qualitative method. The results in this study are to reconstruct the financial statements owned by the Sri Rejeki Farmers Group in Gunung Pasir Jaya Village using ISAK 35 financial standards in the form of Comprehensive Income Statements, Statements of Changes in Net Assets, Statements of Financial Position, Cash Flow Statements and Notes to Financial Statements (CALK).","PeriodicalId":413913,"journal":{"name":"GEMA : Jurnal Gentiaras Manajemen dan Akuntansi","volume":"7 24","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132340400","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：