Pub Date : 2023-04-30DOI: 10.46880/jsika.vol6no2.pp136-145
Purnama Panggabean, S. B. Siahaan, D. M. Elisabeth
This study aims to determine whether there are significant differences between stock prices and trading volume before and after Covid-19 in pharmaceutical companies listed on the Indonesia Stock Exchange. The sample collection technique used purposive sampling method. Based on the determine criteria, this research obtained 10 companies sample. This study uses secondary data with descriptive analysis methods and quantitative analysis. Data analysis in this study used the Wilcoxon signed rank test, the data for this study were taken 30 days before and 30 days after the announcement of Covid-19 in Indonesia. The results showed that there were significant differences in stock prices and trading volume before and after Covid-19 in Indonesia.
{"title":"ANALISIS DAMPAK COVID-19 TERHADAP PERUBAHAN HARGA DAN VOLUME TRANSAKSI SAHAM PADA SUB SEKTOR FARMASI YANG TERDAFTAR DIBURSA EFEK INDONESIA","authors":"Purnama Panggabean, S. B. Siahaan, D. M. Elisabeth","doi":"10.46880/jsika.vol6no2.pp136-145","DOIUrl":"https://doi.org/10.46880/jsika.vol6no2.pp136-145","url":null,"abstract":"This study aims to determine whether there are significant differences between stock prices and trading volume before and after Covid-19 in pharmaceutical companies listed on the Indonesia Stock Exchange. The sample collection technique used purposive sampling method. Based on the determine criteria, this research obtained 10 companies sample. This study uses secondary data with descriptive analysis methods and quantitative analysis. Data analysis in this study used the Wilcoxon signed rank test, the data for this study were taken 30 days before and 30 days after the announcement of Covid-19 in Indonesia. The results showed that there were significant differences in stock prices and trading volume before and after Covid-19 in Indonesia.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131849154","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 : 2023-04-30DOI: 10.46880/jsika.vol6no2.pp160-169
Sonia Br Tumorang, Rintan Saragih, M. C. Ginting
Rumah Sakit Umum Sylvani Binjai merupakan perusahaan yang bergerak dibidang penyediaan jasa, dimana kegiatan utamanya adalah memberikan pelayanan kesehatan bagi masyarakat. Dituntun untuk menerapkan sistem informasi akuntansi yang sesuai dengan kondisi masing-masing rumah sakit. Salah satu sistem yang digunakan oleh RSU Sylvani Binjai adalah sistem informasi akuntansi pendapatan. Tujuan penelitian ini adalah untuk mengetahui bagaimana penerapan sistem informasi akuntansi pendapatan terhadap pasien BPJS. Lokasi penelitian yang menjadi objek penelitian ini adalah Rumah Sakit Umum Sylvani Binjai. Metode pengumpulan data yang digunakan adalah penelitian kepustakaan dan penelitian lapangan. Sedangkan metode analisis data pada penelitian ini adalah metode deskriptif. Berdasarkan pembahasan hasil penelitian ini dapat disimpulkan bahwa sistem informasi akuntansi sudah diorganisir dengan baik dan prosedur dari siklus pendapatan Rumah Sakit Umum Sylvani Binjai dilakukan secara manual dan dibantu juga dengan komputerisasi sehingga memudahkan dalam melakukan kegiatan dari siklus pendapatan. Berdasarkan kesimpulan peneliti menyarankan prosedur dan pengawasan atas siklus pendapatan yang telah diterapkan oleh perusahaan agar semakin ditingkatkan, dan secara terus menerus melakukan perbaikan yang sesuai dengan perkembangan teknologi.
{"title":"EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENDAPATAN TERHADAP PELAYANAN PASIEN BPJS PADA RUMAH SAKIT UMUM","authors":"Sonia Br Tumorang, Rintan Saragih, M. C. Ginting","doi":"10.46880/jsika.vol6no2.pp160-169","DOIUrl":"https://doi.org/10.46880/jsika.vol6no2.pp160-169","url":null,"abstract":"Rumah Sakit Umum Sylvani Binjai merupakan perusahaan yang bergerak dibidang penyediaan jasa, dimana kegiatan utamanya adalah memberikan pelayanan kesehatan bagi masyarakat. Dituntun untuk menerapkan sistem informasi akuntansi yang sesuai dengan kondisi masing-masing rumah sakit. Salah satu sistem yang digunakan oleh RSU Sylvani Binjai adalah sistem informasi akuntansi pendapatan. Tujuan penelitian ini adalah untuk mengetahui bagaimana penerapan sistem informasi akuntansi pendapatan terhadap pasien BPJS. Lokasi penelitian yang menjadi objek penelitian ini adalah Rumah Sakit Umum Sylvani Binjai. Metode pengumpulan data yang digunakan adalah penelitian kepustakaan dan penelitian lapangan. Sedangkan metode analisis data pada penelitian ini adalah metode deskriptif. Berdasarkan pembahasan hasil penelitian ini dapat disimpulkan bahwa sistem informasi akuntansi sudah diorganisir dengan baik dan prosedur dari siklus pendapatan Rumah Sakit Umum Sylvani Binjai dilakukan secara manual dan dibantu juga dengan komputerisasi sehingga memudahkan dalam melakukan kegiatan dari siklus pendapatan. Berdasarkan kesimpulan peneliti menyarankan prosedur dan pengawasan atas siklus pendapatan yang telah diterapkan oleh perusahaan agar semakin ditingkatkan, dan secara terus menerus melakukan perbaikan yang sesuai dengan perkembangan teknologi.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127312579","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 : 2023-04-30DOI: 10.46880/jsika.vol6no2.pp114-125
Hermin Nainggolan, Noura Adrianti
This study aims to determine how the application of the balance scorecard as a measuring instrument for performance assessment at the Bhayangkara Hospital Balikpapan. Performance assessment analysis is carried out on 4 perspectives, namely: (1) financial perspective, (2) customer perspective, (3) internal business perspective, and (4) learning and growth perspective. Data collection techniques using questionnaires, documentation and literature study. The results of study showed that: (1) The financial perspective is measured by 3 instruments, namely the economic ratio is at the “economic” level, the efficiency ratio is at the “less efficient” level, and the effectiveness ratio is at the “very effective” level. (2) The customer perspective shows “very satisfied” at 90% and “satisfied” at 10%. (3) Internal business perspective is measured by 5 instruments, namely the Bed Occupancy Rate (BOR) is at the “ideal” level (69.48%), the Average Length of Stay (ALOS) is at the “ideal” level (6 days), Turn Internal Over (TOI) is at the “efficient” level (3 days), the Net Death Rate (NDR) is at the “ideal” level (22 people per 1,000 patients), and the Gross Death Rate (GDR) is at the “ideal” level ( 43 people per 1,000 patients). (4) The growth and learning perspective is measured by 2 indicators, namely the employee retention rate with a “good” score and the employee's training level with a “good” score.
{"title":"ANALISIS BALANCED SCORECARD SEBAGAI ALAT UKUR PENILAIAN KINERJA PADA RUMAH SAKIT BHAYANGKARA BALIKPAPAN","authors":"Hermin Nainggolan, Noura Adrianti","doi":"10.46880/jsika.vol6no2.pp114-125","DOIUrl":"https://doi.org/10.46880/jsika.vol6no2.pp114-125","url":null,"abstract":"This study aims to determine how the application of the balance scorecard as a measuring instrument for performance assessment at the Bhayangkara Hospital Balikpapan. Performance assessment analysis is carried out on 4 perspectives, namely: (1) financial perspective, (2) customer perspective, (3) internal business perspective, and (4) learning and growth perspective. Data collection techniques using questionnaires, documentation and literature study. The results of study showed that: (1) The financial perspective is measured by 3 instruments, namely the economic ratio is at the “economic” level, the efficiency ratio is at the “less efficient” level, and the effectiveness ratio is at the “very effective” level. (2) The customer perspective shows “very satisfied” at 90% and “satisfied” at 10%. (3) Internal business perspective is measured by 5 instruments, namely the Bed Occupancy Rate (BOR) is at the “ideal” level (69.48%), the Average Length of Stay (ALOS) is at the “ideal” level (6 days), Turn Internal Over (TOI) is at the “efficient” level (3 days), the Net Death Rate (NDR) is at the “ideal” level (22 people per 1,000 patients), and the Gross Death Rate (GDR) is at the “ideal” level ( 43 people per 1,000 patients). (4) The growth and learning perspective is measured by 2 indicators, namely the employee retention rate with a “good” score and the employee's training level with a “good” score.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124440718","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 : 2023-04-30DOI: 10.46880/jsika.vol6no2.pp96-106
Bayu Wulandari, Wiely Yulita
Perusahaan memiliki tujuan utama yaitu menghasilkan laba. ROA merupakan salah satu rasio yang menjadi tolak ukur kemampuan suatu perusahaan untuk menghasilkan laba dari total aset yang dimiliki. Kenaikan dan penurunan ROA salah satunya dipengaruhi oleh DER.. Penelitian ini bertujuan untuk mengetahui pengaruh Debt To Equity Ratio (DER) terhadap Return On Assets (ROA) pada perusahaan consumer good yang terdaftar di Bursa Efek Indoneisa periode 2020-2021. Jenis penenlitian ini merupakan kuantitatif. Teknik pengumpulan data dalam penelitian ini menggunakan teknik dokumentasi. Data dalam penelitian ini adalah perusahaan consumer good yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2021. Dengan jumlah sampel 45 perusahaan dengan 2 periode. Data dalam penelitian ini diperoleh dari laporam keuangan perusahaan yang tersedia di Bursa Efek Inodnesia periode 2020-2021. Hasil penenlitian ini menunjukkan bahwa DER berpengaruh terhadap ROA dengan arah negatif. Hal ini menjelaskan bahwa semakin besar DER yang dimiliki perusahan yang diidentidikasikan dengan nilai total hutang yang besar memperkecil laba bersih ROA yang diperoleh perusahaan.
{"title":"PENGARUH DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSETS (ROA) PADA PERUSAHAAN CONSUMER GOOD YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2021","authors":"Bayu Wulandari, Wiely Yulita","doi":"10.46880/jsika.vol6no2.pp96-106","DOIUrl":"https://doi.org/10.46880/jsika.vol6no2.pp96-106","url":null,"abstract":"Perusahaan memiliki tujuan utama yaitu menghasilkan laba. ROA merupakan salah satu rasio yang menjadi tolak ukur kemampuan suatu perusahaan untuk menghasilkan laba dari total aset yang dimiliki. Kenaikan dan penurunan ROA salah satunya dipengaruhi oleh DER.. Penelitian ini bertujuan untuk mengetahui pengaruh Debt To Equity Ratio (DER) terhadap Return On Assets (ROA) pada perusahaan consumer good yang terdaftar di Bursa Efek Indoneisa periode 2020-2021. Jenis penenlitian ini merupakan kuantitatif. Teknik pengumpulan data dalam penelitian ini menggunakan teknik dokumentasi. Data dalam penelitian ini adalah perusahaan consumer good yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2021. Dengan jumlah sampel 45 perusahaan dengan 2 periode. Data dalam penelitian ini diperoleh dari laporam keuangan perusahaan yang tersedia di Bursa Efek Inodnesia periode 2020-2021. Hasil penenlitian ini menunjukkan bahwa DER berpengaruh terhadap ROA dengan arah negatif. Hal ini menjelaskan bahwa semakin besar DER yang dimiliki perusahan yang diidentidikasikan dengan nilai total hutang yang besar memperkecil laba bersih ROA yang diperoleh perusahaan.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130364033","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 : 2023-04-30DOI: 10.46880/jsika.vol6no2.pp126-135
Natalita Devinia Rondonuwu, F. Sumual, O. Tala
The purpose of this study was to determine the financial performance of PT BPR Paro Laba Tondano, Minahasa using the profitability ratio approach, solvency ratio, liquidity ratio, and growth ratio for the 2016-2020 period. The secondary data source used was taken directly at PT BPR Paro Laba Tondano, Minahasa. The data collection method used is documentation. This research method is descriptive quantitative. The results showed that the profitability ratio using the ROE ratio showed that the bank was quite capable of earning profits from its own capital. The growth ratio shows the growth per semester continues to decline. Solvency ratios using Debt-to-Equity Ratio show banks are able to pay debts with the capital they have. The growth ratio shows growth from 2016 to 2017 to 2017 to 2018 up, 2017 to 2018 to 2018 to 2019 down, and 2018 to 2019 to 2019 to 2020 back up. Liquidity ratios using Quick Ratio show that banks are less able to fulfill obligations to depositors with the most liquid assets. The growth ratio shows growth from 2016 to 2017 to 2017 to 2018 up, while 2018 to 2019, 2019 to 2020 down.
本研究的目的是确定PT BPR Paro Laba Tondano, Minahasa公司2016-2020年期间的财务绩效，采用盈利能力比率法、偿付能力比率、流动性比率和增长比率。所使用的辅助数据源直接取自PT BPR Paro Laba Tondano, Minahasa。使用的数据收集方法是文档。这种研究方法是描述性定量的。结果表明，利用净资产收益率计算的盈利能力表明，该银行具有较强的自有资本盈利能力。增长率显示，每学期的增长率继续下降。偿债能力比率(Debt-to-Equity Ratio)显示银行有能力用现有资本偿还债务。增长率从2016年到2017年增长到2017年到2018年上升，2017年到2018年到2018年下降，2018年到2019年到2019年到2020年回升。使用速动比率法计算的流动性比率表明，银行对拥有最具流动性资产的存款人履行义务的能力较弱。增长率从2016年到2017年增长到2017年到2018年上升，而2018年到2019年，2019年到2020年下降。
{"title":"ANALISIS PENILAIAN KINERJA KEUANGAN PADA PT. BPR PARO LABA TONDANO, MINAHASA","authors":"Natalita Devinia Rondonuwu, F. Sumual, O. Tala","doi":"10.46880/jsika.vol6no2.pp126-135","DOIUrl":"https://doi.org/10.46880/jsika.vol6no2.pp126-135","url":null,"abstract":"The purpose of this study was to determine the financial performance of PT BPR Paro Laba Tondano, Minahasa using the profitability ratio approach, solvency ratio, liquidity ratio, and growth ratio for the 2016-2020 period. The secondary data source used was taken directly at PT BPR Paro Laba Tondano, Minahasa. The data collection method used is documentation. This research method is descriptive quantitative. The results showed that the profitability ratio using the ROE ratio showed that the bank was quite capable of earning profits from its own capital. The growth ratio shows the growth per semester continues to decline. Solvency ratios using Debt-to-Equity Ratio show banks are able to pay debts with the capital they have. The growth ratio shows growth from 2016 to 2017 to 2017 to 2018 up, 2017 to 2018 to 2018 to 2019 down, and 2018 to 2019 to 2019 to 2020 back up. Liquidity ratios using Quick Ratio show that banks are less able to fulfill obligations to depositors with the most liquid assets. The growth ratio shows growth from 2016 to 2017 to 2017 to 2018 up, while 2018 to 2019, 2019 to 2020 down.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"215 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134029895","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 : 2023-04-30DOI: 10.46880/jsika.vol6no2.pp107-113
Esra Kembar Tua Hutasoit, Edison Sagala, I. Silitonga
This study aims to analyze the Accounting Information System for Drug Inventory at Mitra Medika Tanjung Mulia Hospital. In this study, the author uses a descriptive technique, which is an analytical process that begins with collecting data, grouping the data and then compiling, analyzing and interpreting so that the actual picture of the problem under study is obtained. The technique of collecting data is through a documentation study, which is to obtain the necessary data from the hospital regarding the accounting information system for drug supplies. Based on research and discussion regarding the Evaluation of the Accounting Information System for Drug Inventory for Covid-19 Patients at Mitra Medika Tanjung Mulia Hospital, it shows that the accounting information system implemented has been implemented well and is able to assist leaders in making good decisions.
本研究旨在分析丹戎木里亚医院药品库存会计信息系统。在这项研究中，作者使用了描述性的技术，这是一个分析过程，从收集数据开始，将数据分组，然后进行编译，分析和解释，从而获得所研究问题的实际情况。收集数据的技术是通过文献研究，即从医院获得有关药品供应会计信息系统的必要数据。通过对Mitra Medika Tanjung Mulia医院Covid-19患者药品库存会计信息系统评估的研究和讨论，表明所实施的会计信息系统实施良好，能够帮助领导做出正确的决策。
{"title":"EVALUASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN OBAT OBATAN PASIEN COVID 19 PADA RUMAH SAKIT MITRA MEDIKA TANJUNG MULIA","authors":"Esra Kembar Tua Hutasoit, Edison Sagala, I. Silitonga","doi":"10.46880/jsika.vol6no2.pp107-113","DOIUrl":"https://doi.org/10.46880/jsika.vol6no2.pp107-113","url":null,"abstract":"This study aims to analyze the Accounting Information System for Drug Inventory at Mitra Medika Tanjung Mulia Hospital. In this study, the author uses a descriptive technique, which is an analytical process that begins with collecting data, grouping the data and then compiling, analyzing and interpreting so that the actual picture of the problem under study is obtained. The technique of collecting data is through a documentation study, which is to obtain the necessary data from the hospital regarding the accounting information system for drug supplies. Based on research and discussion regarding the Evaluation of the Accounting Information System for Drug Inventory for Covid-19 Patients at Mitra Medika Tanjung Mulia Hospital, it shows that the accounting information system implemented has been implemented well and is able to assist leaders in making good decisions.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115854453","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 : 2023-04-30DOI: 10.46880/jsika.vol6no2.pp170-175
Tiar Margaretha Hutabarat, Dimita Hemalli Premasari Purba, Gracesiela Y. Simanjuntak
Efektifitas merupakan suatu keadaan yang menyatakan keberhasilan dalam melakukan suatu kegiatan guna mencapai tujuan yang telah di tetapkan. Dalam suatu perusahaan kas kecil memiliki peranan penting dalam kegiatan operasionalnya. Pada PT. Nusa Pusaka Kencana Kebun Bahilang – Asian Agri Tebing Tinggi yang merupakan salah satu perusahaan yang bergerak di bidang pengelolaan perkebunan kelapa sawit, menerapkan akuntansi kas kecil dengan menggunakan pencatatan secara manual dengan metode pencatatan sistem dana tetap (Imprest Fund System). Adapun tujuan penelitian agar dapat meninjau bagaimana pengelolaan kas kecil dan mengetahui penerapan kas kecil yang digunakan dalam menunjang efektifitas pengelolaan kas kecil pada PT. Nusa Pusaka Kencana Kebun Bahilang – Asian Agri Tebing Tinggi. Jenis penelitian yang digunakan adalah deskriptif. Lokasi penelitian dilakukan langsung di PT. Nusa Pusaka Kencana Kebun Bahilang – Asian Agri Tebing Tinggi. Waktu penelitian dilaksanakan mulai bulan Juli 2022 sampai dengan September 2022. Berdasarkan hasil penelitian yang dilakukan dapat disimpulkan bahwa dana kas kecil PT. Nusa Pusaka Kencana Kebun Bahilang – Asian Agri Tebing Tinggi disediakan untuk membayar pengeluaran-pengeluaran yang relatif kecil disetiap bulan nya dengan menetapkan jumlah saldo dana kas kecil sesuai dengan metode dana tetap.
有效是一种通过活动来实现指定目标的状态。在小型现金公司中，它们在经营活动中扮演着重要的角色。在PT. Nusa ba麻省遗产Kencana——一家管理棕榈油种植园的公司的亚洲农业高地(Asian Agri high valley)上，通过使用一种使用稳定资金系统(Imprest System)手动记录记录，实现了小型现金会计会计。有关研究的目的，以审查如何管理小型现金管理，并了解用于支持巴胡塔遗产(Asian Agri high)管理小型现金管理的应用。所使用的研究类型是描述性的。研究地点直接发生在PT. Nusa balost遗产花园昆士兰——亚洲农业高地。研究时间开始于2022年7月至2022年9月。根据这项研究的结果，可以得出结论，PT. Nusa遗产遗产balose的小现金基金——亚洲农业大学(Asian Agri hire)将按固定资金方法分配一小笔现金余额，以支付每月相对较小的支出。
{"title":"ANALISIS PENERAPAN AKUNTANSI KAS KECIL DALAM MENUNJANG EFEKTIFITAS PENGELOLAAN KAS KECIL PADA PT NUSA PUSAKA KENCANA","authors":"Tiar Margaretha Hutabarat, Dimita Hemalli Premasari Purba, Gracesiela Y. Simanjuntak","doi":"10.46880/jsika.vol6no2.pp170-175","DOIUrl":"https://doi.org/10.46880/jsika.vol6no2.pp170-175","url":null,"abstract":"Efektifitas merupakan suatu keadaan yang menyatakan keberhasilan dalam melakukan suatu kegiatan guna mencapai tujuan yang telah di tetapkan. Dalam suatu perusahaan kas kecil memiliki peranan penting dalam kegiatan operasionalnya. Pada PT. Nusa Pusaka Kencana Kebun Bahilang – Asian Agri Tebing Tinggi yang merupakan salah satu perusahaan yang bergerak di bidang pengelolaan perkebunan kelapa sawit, menerapkan akuntansi kas kecil dengan menggunakan pencatatan secara manual dengan metode pencatatan sistem dana tetap (Imprest Fund System). Adapun tujuan penelitian agar dapat meninjau bagaimana pengelolaan kas kecil dan mengetahui penerapan kas kecil yang digunakan dalam menunjang efektifitas pengelolaan kas kecil pada PT. Nusa Pusaka Kencana Kebun Bahilang – Asian Agri Tebing Tinggi. Jenis penelitian yang digunakan adalah deskriptif. Lokasi penelitian dilakukan langsung di PT. Nusa Pusaka Kencana Kebun Bahilang – Asian Agri Tebing Tinggi. Waktu penelitian dilaksanakan mulai bulan Juli 2022 sampai dengan September 2022. Berdasarkan hasil penelitian yang dilakukan dapat disimpulkan bahwa dana kas kecil PT. Nusa Pusaka Kencana Kebun Bahilang – Asian Agri Tebing Tinggi disediakan untuk membayar pengeluaran-pengeluaran yang relatif kecil disetiap bulan nya dengan menetapkan jumlah saldo dana kas kecil sesuai dengan metode dana tetap.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126530539","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 : 2023-04-30DOI: 10.46880/jsika.vol6no2.pp146-159
Reivaldo Roel, F. Sumual, Aprili Bacilus
This study plans to figure out how the estimation and revealing of products import exercises at the Manado Customs and Extract Oversight and Administration Office are as per the Law on Pastor of Money Guideline No. 41/PMK.010/2022 and furthermore to figure out the recording of Personal Expense Article 22 on merchandise import exercises. . The insightful technique utilized is an unmistakable strategy, specifically by gathering information, ordering, then, at that point, deciphering and breaking down it by going back over the information got to give a total depiction. The aftereffects of the exploration led, the computation and announcing of PPh Article 22 on merchandise import exercises at the Manado Customs and Extract Oversight and Administration Office are as per Clergyman of Money Guideline No. 41/PMK.010/2022. The Directorate General of Customs and Extract has carried out PMK No 41/PMK.010/2022 dated April 1, 2022 which has been recorded in Article II of PMK number 41/PMK.010/2022, to this guideline beginning April 1, 2022 all imported merchandise that are remembered for the classification of Article 22 Import Annual Expense gathered has followed how much Article 22 Personal Duty assortment as per the PMK.
{"title":"ANALISIS AKUNTANSI PAJAK PENGHASILAN (PPh) PASAL 22 ATAS KEGIATAN IMPOR BARANG","authors":"Reivaldo Roel, F. Sumual, Aprili Bacilus","doi":"10.46880/jsika.vol6no2.pp146-159","DOIUrl":"https://doi.org/10.46880/jsika.vol6no2.pp146-159","url":null,"abstract":"This study plans to figure out how the estimation and revealing of products import exercises at the Manado Customs and Extract Oversight and Administration Office are as per the Law on Pastor of Money Guideline No. 41/PMK.010/2022 and furthermore to figure out the recording of Personal Expense Article 22 on merchandise import exercises. . The insightful technique utilized is an unmistakable strategy, specifically by gathering information, ordering, then, at that point, deciphering and breaking down it by going back over the information got to give a total depiction. The aftereffects of the exploration led, the computation and announcing of PPh Article 22 on merchandise import exercises at the Manado Customs and Extract Oversight and Administration Office are as per Clergyman of Money Guideline No. 41/PMK.010/2022. The Directorate General of Customs and Extract has carried out PMK No 41/PMK.010/2022 dated April 1, 2022 which has been recorded in Article II of PMK number 41/PMK.010/2022, to this guideline beginning April 1, 2022 all imported merchandise that are remembered for the classification of Article 22 Import Annual Expense gathered has followed how much Article 22 Personal Duty assortment as per the PMK.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121191399","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 : 2022-10-31DOI: 10.46880/jsika.vol6no1.pp74-87
Renika Hasibuan, Indah Purnamasari Aceh
The aim of this research is to test about tax avoidance and institutional ownership towards cost of debts to manufacture firms in partial and simultaneously test registered to Bursary Effect of Indonesia (BEI) in 2016-2020. The research population is 193 companies. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period, totaling 193 companies. The number of samples used were 15 companies in 5 years of research as many as 75 companies using purposive sampling method. The data processing program uses SPSS (Staticical Product and Service Solution) version 25. The analytical method used in this study is the classical assumption test, multiple linear regression test, coefficient of determination test (R2), partial test (t-test) and simultaneous test (F test). The results of the study show that the variable tax avoidance has a positive and significant effect on the cost of debt while institutional ownership has a positive and significant effect on the cost of debt while tax evasion and institutional ownership simultaneously have a positive and significant effect on the cost of debt in companies listed on the IDX in 2016-2020.Keywords: Cost of Debt, Tax Avoidance and Institutional Ownerships.
本研究的目的是测试避税和机构所有权对部分制造企业债务成本的影响，同时测试2016-2020年注册到印度尼西亚财政效应(BEI)的情况。研究对象是193家公司。本研究的人口是2016-2020年期间在印度尼西亚证券交易所(IDX)上市的制造业公司，共有193家公司。使用的样本数量为15家公司，在5年的研究中多达75家公司采用了有目的的抽样方法。数据处理程序使用SPSS (statistical Product and Service Solution) 25版。本研究使用的分析方法为经典假设检验、多元线性回归检验、决定系数检验(R2)、偏检验(t检验)和同时检验(F检验)。研究结果表明，2016-2020年IDX上市公司的可变避税对债务成本具有正显著影响，机构持股对债务成本具有正显著影响，逃税和机构持股同时对债务成本具有正显著影响。关键词:债务成本，避税和机构所有权。
{"title":"PENGARUH PENGHINDARAN PAJAK DAN KEPEMILIKAN INSTITUSIONAL TERHADAP BIAYA UTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020","authors":"Renika Hasibuan, Indah Purnamasari Aceh","doi":"10.46880/jsika.vol6no1.pp74-87","DOIUrl":"https://doi.org/10.46880/jsika.vol6no1.pp74-87","url":null,"abstract":"The aim of this research is to test about tax avoidance and institutional ownership towards cost of debts to manufacture firms in partial and simultaneously test registered to Bursary Effect of Indonesia (BEI) in 2016-2020. The research population is 193 companies. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period, totaling 193 companies. The number of samples used were 15 companies in 5 years of research as many as 75 companies using purposive sampling method. The data processing program uses SPSS (Staticical Product and Service Solution) version 25. The analytical method used in this study is the classical assumption test, multiple linear regression test, coefficient of determination test (R2), partial test (t-test) and simultaneous test (F test). The results of the study show that the variable tax avoidance has a positive and significant effect on the cost of debt while institutional ownership has a positive and significant effect on the cost of debt while tax evasion and institutional ownership simultaneously have a positive and significant effect on the cost of debt in companies listed on the IDX in 2016-2020.Keywords: Cost of Debt, Tax Avoidance and Institutional Ownerships.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129210587","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 : 2022-10-31DOI: 10.46880/jsika.vol6no1.pp88-95
Rizqy Fadhlina Putri, Rini Fadhillah Putri
Tujuan pelaksanaan penelitian ini adalah merumuskan kajian pentingnya audit dalam rumah tangga, perubahan tata kelola teknologi informasi dan desain hubungan audit dan tekonologi informasi terhadap kualitas ekonomi keluarga. Metode penelitian adalah Research and Development (R&D), dengan sampel yang digunakan adalah Pegawai/Dosen UMN Al Washliyah kota Medan dan Kabupaten Deli Serdang dengan kriteria laki-laki dan perempuan yang sudah berumah tangga sebanyak 35 orang, teknik pengumpulan data yang digunakan adalah angket Skala Likert dan data sekunder.
本研究的目的是对家庭审计的重要性、信息技术的治理、信息与关系的设计以及对家庭经济质量的信息技术进行分析。研究方法是研发(R&D)， Medan city和reshliyah的员工/讲师UMN Al Washliyah与35个家庭成员的标准提供了样本，所使用的数据收集技术包括Likert量程和副数据。
{"title":"AUDIT PENGELOLAAN KEUANGAN RUMAH TANGGA DAN TEKNOLOGI INFORMASI TERHADAP GAYA HIDUP DI ERA NEW NORMAL","authors":"Rizqy Fadhlina Putri, Rini Fadhillah Putri","doi":"10.46880/jsika.vol6no1.pp88-95","DOIUrl":"https://doi.org/10.46880/jsika.vol6no1.pp88-95","url":null,"abstract":"Tujuan pelaksanaan penelitian ini adalah merumuskan kajian pentingnya audit dalam rumah tangga, perubahan tata kelola teknologi informasi dan desain hubungan audit dan tekonologi informasi terhadap kualitas ekonomi keluarga. Metode penelitian adalah Research and Development (R&D), dengan sampel yang digunakan adalah Pegawai/Dosen UMN Al Washliyah kota Medan dan Kabupaten Deli Serdang dengan kriteria laki-laki dan perempuan yang sudah berumah tangga sebanyak 35 orang, teknik pengumpulan data yang digunakan adalah angket Skala Likert dan data sekunder.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122644822","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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