Jurnal Ilmiah Raflesia Akuntansi最新文献

{"title":"ANALISIS AKUNTANSI PERSEDIAAN PRODUK RUSAK PADA TOKO ROSMART SUKARAJA KECAMATAN CURUP TIMUR","authors":"Upi Niarti","doi":"10.53494/jira.v7i1.54","DOIUrl":"https://doi.org/10.53494/jira.v7i1.54","url":null,"abstract":"Abstrack-The problem of product damage is an important problem in the company. The bad influence that occurs in the company against this damaged product is in obtaining profits / profits.The purpose of this study was to analyze the causes of product damage, record and calculate the inventory of damaged products and analyze efforts to reduce damaged products at the Rosmart Sukaraja Store for five months, from January to May 2020. This research was clarified using descriptive quantitative research, to determine management of damaged or expired products at Rosmart Stores and inventory records for damaged products. \u0000From the results of this study indicate that at the Rosmart Store, for damaged products that cannot be returned to the distributor, the damaged product is discarded immediately, and recorded as the cost of the damaged product and automatically reduces the store's profit in selling the beverage product. \u0000 ","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125459748","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}

{"title":"PERANAN PENGENDALIAN INTERNAL PIUTANG USAHA DALAM MEMINIMALKAN KERUGIANPADA PT. FIF POS CURUP","authors":"Elfison Dahsananranca Syawtupan","doi":"10.53494/jira.v7i1.83","DOIUrl":"https://doi.org/10.53494/jira.v7i1.83","url":null,"abstract":"Abstrack-This research is to know how the role of Internal control receivable in PT. FIF Pos Curup in minimizing loss of business receivables. The analysis used in this study is a qualitative descriptive analysis method.The results of the research can be concluded that the internal control of PT. FIF Pos Curup has not been applied properly in minimizing the bad credit, this is because the estimated amount of credit is jammed every year there is still an increase in the year 2018 is caused by several factors such as internal factors and external factors, internal factors due to the control environment still using the family system and also External factors are influenced by two aspects of the economic aspect that affects the bad credit when not yet before the harvest season in the community and cultural aspects such as the existence of the celebration of Eid al-Fitr and Eid al-Adha","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131841220","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}

{"title":"ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK BUMN DAN BANK SWASTA DI INDONESIA BERDASARKAN METODE RGEC PERIODE 2015-2019","authors":"Annisa Syachrani, Sugiharti Binastuti","doi":"10.53494/jira.v7i1.84","DOIUrl":"https://doi.org/10.53494/jira.v7i1.84","url":null,"abstract":"Abstrack-As an intermediary institution and support for the nation's economic activity, banks must pay attention to their health level. Information regarding the soundness of a bank is very much needed by various parties involved, both parties from within the bank itself and parties from outside the bank to evaluate the bank's performance in applying prudential principles, compliance with applicable regulations and risk management. This study aims to determine the comparison between state-owned and private banks, the performance of banks in Indonesia on NPL, LDR, GCG, ROA, ROE, and CAR. The population in this study were state-owned and private banks in Indonesia. The sampling technique was carried out at four state-owned banks and four private banks in Indonesia and quantitative data in the form of financial statements. The analysis technique used Normality Test, Paired t-test and Wilcoxon Signed Rank Test.The results of this study are that according to the Paired t-test NPL, ROA, ROE, and CAR there is no difference in the soundness of state-owned banks and private banks, but LDR experiences differences in the soundness of state-owned banks and private banks. According to the Wilcoxon Signed Rank Test, there is no difference in the soundness of state-owned banks and private banks.","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"165 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123418011","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}

{"title":"PENERAPAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KABUPATEN REJANG LEBONG","authors":"Meriana","doi":"10.53494/jira.v7i1.62","DOIUrl":"https://doi.org/10.53494/jira.v7i1.62","url":null,"abstract":"Abstrack-These days Small-Medium Enterprises (SME) have been run by people to improve economic income. Some kinds of SME business in Indonesia are services and commercials. However, because of the lack knowledge of accounting cycle, many enterprises cannot implement appropriate recording system according to general accounting recording. As the result, the SME owner cannot draw aside enterprise financial and personal financial. The case is that when the SME owners are planned on evolve their business, they can propose bank loan. The implementation of accounting cycle on SME can help the owner to manage their business that their business can be successful. It also can help to stimulate new SMEs especially in the District Rejang Lebong","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126862024","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}

{"title":"ANALISA LAPORAN KEUANGAN PADA PT HOLCIM INDONESIA Tbk","authors":"Hijroini Fajaryati","doi":"10.53494/jira.v6i2.44","DOIUrl":"https://doi.org/10.53494/jira.v6i2.44","url":null,"abstract":"The purpose of this study is to determine the company's financial performance and ability  To pay short-term obligations and obligations of  PT Holcim Indonesia Tbk for the 2017-2018 period. This research includes quantitative and descriptive research, namely research that uses a calculation process and decomposes sentences in order to provide a clear picture of the problem under study. The results of research at PT Holcim Indonesia Tbk can be concluded that the liquidity ratio which includes the current ratio and the quick ratio for the 2017-2018 period can be concluded that the company has a poor level of liquidity because the yield value of liquidity is <1%. For the solvency ratio for the 2017-2018 period, which includes a debt to asset ratio owned by the company of 0.6%, it can be stated that it is not good because it exceeds 0.5% of the set standard and the company's debt to equity ratio of 1.9% can be stated to be not good. because more than 1% of the standards are set and it can be concluded from the results of research on solvency ratios, it can be concluded that the company's ability to pay its obligations is still far from being expected to finance debt that is in the company and it can be said that it is not good. \u0000 ","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130029139","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}

{"title":"PENYUSUNAN LAPORAN KEUANGAN MASJID NURUL IMAN AL-HIDAYAH DESA BARUMANIS BERDASARKAN ISAK 35","authors":"Yunus Dwikasmanto","doi":"10.53494/jira.v6i2.49","DOIUrl":"https://doi.org/10.53494/jira.v6i2.49","url":null,"abstract":"Tujuan penenlitian ini adalah untuk mengetahaui analisis lapran keuangan Masjid Nurul Iman Al-Hidayah Desa Barumanis sesuai dengan standar laporan keuangan organisasi nirlaba yang sudah diatur dalam ISAK 35 tentang penyajian laporan keuangan entitas berorientasi nonlaba.Analisis dalam membuat laporan keuangan ini menggunakan metode deskriptif, hasil penelitian ini dapat disimpulkan bahwa penyusunan laporan keuangan Masjid Nurul Iman Al-Hidayah Desa Barumanis belum membuat laporan keuangan berdasarkan ISAK 35 tentang penyajian laporan keuangan entitas berorientasi nonlaba. \u0000Berdasarkan Laporan Posisi Keuangan Masjid Nurul Iman Al-Hidayah juli-desember tahun 2019  Total Aset Masjid Nurul Iman Al-Hidayah sebesar Rp. 67.316.500 didapat dari  surplus tahun berjalan  Rp.  34.555.000 ditambah totral kas awal periode sebesar Rp.32.761.500  dan Total Liabilitas sebesar Rp 0 dan Total Liabilitas Jangka Pendek sebesar Rp 0 ditambah Total Liabilitas Jangka Panjang sebesar Rp 0.","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133529418","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}

{"title":"ANALISIS TITIK IMPAS PADA INDUSTRI ROTAN HIDAYAH SIDOREJO KECAMATAN CURUP TENGAH","authors":"R. Wulandari","doi":"10.53494/jira.v6i2.48","DOIUrl":"https://doi.org/10.53494/jira.v6i2.48","url":null,"abstract":"Good profit planning will affect the success of the business in achieving optimal profit. The calculation of future profits is very useful for preparing the profit planning process. In general, almost all management decisions will have more impact on activities or attitudes in the future than on past activities or attitudes. Thus management decision making is a continuous process. This continuous process makes management must be able to anticipate upcoming events and plan what must be done, including planning company profits. Profit Volume Cost Analysis (cost-volume-profit analiysis) is often called a break event point analysis because of the significance of the break event point in this analysis, in the profit volume cost analysis, volume refers to all activity cost triggers, such as sales units are assumed to collaborate with changes in income, costs and profits. Based on the results of the analysis, it can be concluded as follows; The amount of break even points for living room chair products in Hidayah Sidorejo's rattan industry is 4 units, meaning that the company will be in a position where the profit is equal to 0. The amount of contribution margin for living room chair products in Hidayah Sidorejo's rattan industry is Rp. . 2,879,000 The operating profit target is assumed if Hidayah's rattan industry is targeting a profit of Rp. 10,000,000, then the number of units that must be sold is 7 units of living room chairs. The results of the cost volume profit analysis in the decision making for advertising spending show that Hidayah's rattan industry decides to advertise in the newspaper with an advertising cost of Rp. 1000,000, then this will increase the contribution margin by Rp. 2,879,000 and operating profit increased to Rp. 1,879,000 even though the cost continued to increase to Rp. 11,000,000 The results of the cost volume profit analysis in decision making to reduce the selling price from Rp. 6000,000 / chair set becomes Rp. 5,000,000 / set of chairs will reduce the contribution margin by Rp. 10,000,000, although if you lower the selling price the sales will increase to 10 units.","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133649962","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}

{"title":"PENERAPAN METODE DEPRESIASI AKTIVA TETAP PADA PT RAMARINDA PADANG ULAK TANDING","authors":"Berlian Afriansyah","doi":"10.53494/jira.v6i1.42","DOIUrl":"https://doi.org/10.53494/jira.v6i1.42","url":null,"abstract":"The purpose of this study was to find out the application of the fixed asset depreciation method at PT.Ramarinda Padang Ulak Tanding. The depreciation method used in this study is the Straight Line and Decreasing Balance Method. \u0000The fixed assets calculated for depreciation are machines that are included in group assets with a depreciation rate of 5% for the Straight Line Method and 10% for the declining balance method with a 20-year economic life, namely the Exsa and  Loader type machine. \u0000The results of this study can be concluded that the Straight Line depreciation method produces a yearly depreciation expense with a fixed amount  which is Rp. 40.000.000 to a Loader machine and Rp. 37.500.000 to Exsa Machine  while the Decreasing Balance method produces a smaller depreciation load each year which is Rp 11.887.947,524 to Loader machine and Rp 10.167.435,460 to Exsa Machine. \u0000 ","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128701676","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}

{"title":"ANALISIS PERILAKU BIAYA PEMELIHARAAN MESIN PADA PT MANDIRI MUKTI KEPAHIANG","authors":"Adetanza Qomaria","doi":"10.53494/jira.v6i1.38","DOIUrl":"https://doi.org/10.53494/jira.v6i1.38","url":null,"abstract":"This research to know behavior of machine maintenance cost at PT. SaranaMandiriMuktiKepahiang Regency in the Year 2017 s / d tahun2019 so it can know how the maintenance costs of the machine can change in line with changes in the volume of activities in the machine hours. So it can make it easier for companies to analyze the potential costs that will arise in the future and can assess the nominal fairness of costs that occur. \u0000The analysis used in this research is descriptive anaslisis method, that is by collecting, presenting, and analyzing data from PT. Sarana Mandiri Mukti based on facts. The author uses cost behavior analysis with the highest and low point method, the stanby cost method, and the smallest quadrad method (Least Square Method) to separate variable costs and fixed costs. \u0000Result of research can be concluded that machine maintenance cost happened at PT. Mukti Mandiri's facilities each year change according to changes in the volume of activities but the nature of the changes are not proportional to or disproportionate to changes in the volume of activities. The relationship between machine clock and machine maintenance cost can be expressed in the cost function of a linear function Y = a + b X its function equation  (Y = 1.227 + 841 X)","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115258552","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}

{"title":"EFISIENSI ANGGARAN BIAYA PRODUKSI TERHADAP PENGENDALIAN BIAYA PRODUKSI PADA CAHAYA FURNITURE JATI","authors":"Maya Novianti","doi":"10.53494/jira.v6i1.43","DOIUrl":"https://doi.org/10.53494/jira.v6i1.43","url":null,"abstract":"The budget becomes very important as a center of accountability that is used to control activities, namely comparing the predetermined budget with its implementation. Then if there are deviations, the deviation is analyzed so that the causes are known and improvements can be made in the future. This is done so that the company can carry out efficiency in production costs so that there is no waste which will result in the selling price and profits that the company gets. The difference in production costs for a set of 2111 brick pyramid minimalist guest chairs is 2% of the standard cost of IDR 3,783,000 while the actual production cost for a set of 2111 brick pyramid minimalist guest chairs is IDR 3,699,343. Standard production costs at the dining table minimalist seat 6 is IDR 5,521,500 while the actual cost is IDR 5,339,543 so that the variance or the difference is 3%. For the difference in production costs on a minimalist box bed set is 7% of the standard production cost of IDR 3,894,000 while actualization The production cost for producing a set of minimalist box bed is Rp. 3,607,551. The standard production cost for producing a set of 3 door wardrobes is Rp. 4,790,000 while the actual production cost is Rp. 4,373,891 with a variance or difference of 9%. The variance or the difference in the production cost of a half-circular set of minimalist toalets is 9% where the standard production costs are equal r IDR 3,584,417 and the actual production cost is IDR 3,268,081.","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132212797","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}