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ANALISIS INFORMASI KEUANGAN DALAM MENGEVALUASI KINERJA PEMERINTAH KABUPATEN DAIRI 分析金融信息，评估代里摄政的表现
Jurnal Riset Akuntansi Politala Pub Date : 2022-08-08 DOI: 10.34128/jra.v5i1.129
R. M. P. Simanjuntak, Sahala Purba, Erissa Antheresya Butar Butar
{"title":"ANALISIS INFORMASI KEUANGAN DALAM MENGEVALUASI KINERJA PEMERINTAH KABUPATEN DAIRI","authors":"R. M. P. Simanjuntak, Sahala Purba, Erissa Antheresya Butar Butar","doi":"10.34128/jra.v5i1.129","DOIUrl":"https://doi.org/10.34128/jra.v5i1.129","url":null,"abstract":"This study aims to analyze the financial performance of local governments in terms of how many including: the Regional Financial Autonomy Scale, Fiscal Decentralization Amount, PAD Effectiveness, PAD Efficiency, Regional Fiscal Effectiveness, Regional Fiscal Efficiency, and BUMD Contribution Amount. This research is a quantitative descriptive study with the subject of research on regional financial information in Dairi Regency in 2013-2020, the data collection method used is the documentation method. The data analysis technique used is financial scale analysis. The results show that the Financial Autonomy Scale is still very low with an average value of 9.40%, Regional Financial Independence is very high with a value of 80.54%, and the amount of Fiscal Decentralization of 6.89% is categorized as very low. The effectiveness of PAD of 97.44% is included in the sufficient size. PAD efficiency in the group is very efficient with a value of 0.92%. Fiscal Effectiveness is 96.28% of a fairly effective measure. Regional Fiscal Efficiency with a value of 6.54% can be declared efficient. The amount of BUMD's contribution with a value of 13.23% is relatively low. The implications of this research as an evaluation for the regional/central government and the community in assessing the performance of the Dairi local government for the past 8 years are seen from several aspects.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124053856","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}
引用次数: 0
PENGARUH NARSISME CEO DAN ARUS KAS BEBAS TERHADAP KINERJA PERUSAHAAN 首席执行官自恋的影响和自由现金流对公司业绩的影响
Jurnal Riset Akuntansi Politala Pub Date : 2022-08-08 DOI: 10.34128/jra.v5i1.127
Kusiyah Kusiyah, Nawang Kalbuana, R. Rusdiyanto
{"title":"PENGARUH NARSISME CEO DAN ARUS KAS BEBAS TERHADAP KINERJA PERUSAHAAN","authors":"Kusiyah Kusiyah, Nawang Kalbuana, R. Rusdiyanto","doi":"10.34128/jra.v5i1.127","DOIUrl":"https://doi.org/10.34128/jra.v5i1.127","url":null,"abstract":"Researchers are actively exploring how CEO narcissism affects CEO behavior in depth. The purpose of this study is to examine the relationship between CEO narcissism and the company's free cash flow to company performance. Quantitative research methods were used in this research with purposive sampling which produced as many as 110 samples from the most index companies in Jakarta Islamic Index from 2017 to 2021. Testing this study using the SPSS 26 application. The results of this study obtained empirical evidence that company performance is not influenced by the narcissistic behavior of narcissistic CEO. The company's performance is affected by the free cash flow available for investment. Simultaneously the narcissism of the CEO and free cash flow successfully affect the performance of the company.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116654992","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}
引用次数: 2
REKONSILIASI KAS UMUM DAERAH KABUPATEN TANAH LAUT 海湾地区的共同现金和解
Jurnal Riset Akuntansi Politala Pub Date : 2022-08-08 DOI: 10.34128/jra.v5i1.125
Rina Pebriana, Eni Suasri
{"title":"REKONSILIASI KAS UMUM DAERAH KABUPATEN TANAH LAUT","authors":"Rina Pebriana, Eni Suasri","doi":"10.34128/jra.v5i1.125","DOIUrl":"https://doi.org/10.34128/jra.v5i1.125","url":null,"abstract":"Bank Reconciliation is a procedure used by a company in terms of financial records. Companies and government agencies in recording financial statements carry out bank reconciliation. Bank reconciliation aims to prevent and minimize the occurrence of fictitious transactions, both those carried out by the bank and by the regional General Treasury. In addition, to ensure that the company's cash has been deposited into the bank and to find out the number of expenses or receipts recorded by the bank, but have not been recorded in the Regional General Treasury. This study used a method of comparing cash balances in regional general cash with bank statements by making bank records as a reference. Based on the results of the reconciliation that has been carried out, there is a difference in cash receipts and expenditures of IDR 27,045,944,080.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128137744","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}
引用次数: 0
PENGARUH PENGGUNAAN ANALISIS FUNDAMENTAL DAN OVERCONFIDENCE TERHADAP PENGAMBILAN KEPUTUSAN INVESTASI PADA INVESTOR MILENIAL DI BLITAR 对布利塔千禧年投资者投资决策的基础分析和过度自信的影响
Jurnal Riset Akuntansi Politala Pub Date : 2022-08-08 DOI: 10.34128/jra.v5i1.106
Iwan Setya Putra, Thesa Elisabet
{"title":"PENGARUH PENGGUNAAN ANALISIS FUNDAMENTAL DAN OVERCONFIDENCE TERHADAP PENGAMBILAN KEPUTUSAN INVESTASI PADA INVESTOR MILENIAL DI BLITAR","authors":"Iwan Setya Putra, Thesa Elisabet","doi":"10.34128/jra.v5i1.106","DOIUrl":"https://doi.org/10.34128/jra.v5i1.106","url":null,"abstract":"The purpose of this study is to determine the effect of fundamental analysis and overconfidence behavior in investment decisions for millennial investors in Blitar. This study uses quantitative research with data collection techniques through questionnaires distributed to investors in the Blitar area. Using the purposive sampling technique, the sample taken in this study was 73 millennial investors in Blitar. Method of analysis using classical assumption test, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that fundamental analysis has no significant effect on investment decision making for millennial investors in Blitar, overconfidence has a significant effect on investment decision making on millennial investors in Blitar, and simultaneously fundamental analysis and ovce have a significant effect on investment decision making on millennial investors in Blitar.erconfiden","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134389441","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}
引用次数: 2
STRATEGI PENGEMBANGAN USAHA KECIL (SMALL BUSINESS) DI KALANGAN GEN Z BERDASARKAN NILAI – NILAI EKONOMI SYARIAH
Jurnal Riset Akuntansi Politala Pub Date : 2021-12-30 DOI: 10.34128/jra.v4i2.80
Gita Olivia, M. I. Fasa, S. Suharto
{"title":"STRATEGI PENGEMBANGAN USAHA KECIL (SMALL BUSINESS) DI KALANGAN GEN Z BERDASARKAN NILAI – NILAI EKONOMI SYARIAH","authors":"Gita Olivia, M. I. Fasa, S. Suharto","doi":"10.34128/jra.v4i2.80","DOIUrl":"https://doi.org/10.34128/jra.v4i2.80","url":null,"abstract":"Usaha kecil (small business) adalah suatu kegiatan ekonomi yang dilakukan oleh perseorangan atau rumah tangga maupun suatu badan dengan tujuan untuk memproduksi barang atau jasa yang diperniagakan secara komersial dan mempunyai pendapatan atau omzet sebesar Rp. 1.000.000.000,00 atau kurang. Pengembangan Usaha Kecil salah satu prioritas dalam pembangunan perekonomian nasional. Pada penelitian ini bertujuan untuk mengetahui bagaimana strategi pengembangan usaha kecil di kalangan Generasi Z yang berdasarkan Nilai-nilai Ekonomi Syariah sehingga nantinya, diharapkan hasil resume penelitian ini dapat dijadikan suatu konsep dan model bagi para pelaku usaha kecil lainnya. Penelitian yang dilakukan berupa deskriptif menggunakan studi pustaka dan meresume dari hasil riset yang telah dilakukan sebelumnya. Dari hasil penelitian di ketahui bahwa dalam strategi pengembangan kegiatan usaha kecil dapat menerapkan Nilai – nilai Ekonomi Syariah (Ketuhanan, Kepemilikan, Keseimbangan, Keadilan, dan Persaudaraan)","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132941847","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}
引用次数: 0
LAPORAN AKUNTABILITAS KINERJA ANGGARAN PADA INSTANSI PEMERINTAH DAERAH DINAS PETERNAKAN DAN KESEHATAN HEWAN KABUPATEN TANAH LAUT 财产区动物卫生部门的预算工作责任报告
Jurnal Riset Akuntansi Politala Pub Date : 2021-12-30 DOI: 10.34128/jra.v4i2.108
Eni Suasri
{"title":"LAPORAN AKUNTABILITAS KINERJA ANGGARAN PADA INSTANSI PEMERINTAH DAERAH DINAS PETERNAKAN DAN KESEHATAN HEWAN KABUPATEN TANAH LAUT","authors":"Eni Suasri","doi":"10.34128/jra.v4i2.108","DOIUrl":"https://doi.org/10.34128/jra.v4i2.108","url":null,"abstract":"Laporan realisasi anggaran adalah laporan yang menyajikan komponen laporan keuangan pemerintah yang terdiri dari pendapatan, belanja, surplus atau defisit, dan pembiayaan entitas pelaporan anggaran masing-masing dalam satu periode. Laporan realisasi anggaran bertujuan untuk mengetahui perbandingan atas anggaran yang didapat dengan realisasi anggaran yang pada akhir periode sehingga dapat dinilai kinerja anggaran institusin berjalan maksimal atau belum. Penelitian ini bertujuan untuk mengetahui efektif atau tidak kinerja anggarannya pada Dinas Peternakan dan Kesehatan Hewan Kabupaten Tanah Laut tahun 2017-2019. Hasil penelitian menggunakan metode analisis horizontal, dan analisis vertikal yang menyatakan bahwa pendapatan asli daerah pada bagian pendapatan retribusi daerah dan lain-lain pendapatan asli daerah yang sah serta belanja operasi dinyatakan tidak efektif dengan rata-rata nilai dibawah 60% yaitu 21% dan -10%, sedangkan belanja modal dinyatakan sangat efektif dengan rata-rata nilai diatas 100% yaitu 324%.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132103528","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}
引用次数: 0
ANALISIS BANTUAN SOSIAL TERHADAP KESEJAHTERAAN MASYARAKAT TANAH LAUT PADA MASA PANDEMI COVID-19 分析科维-19大流行期间对海地社区福利的社会援助
Jurnal Riset Akuntansi Politala Pub Date : 2021-12-30 DOI: 10.34128/jra.v4i2.65
Muhammad Nasrullah, Rahmasari Annisa
{"title":"ANALISIS BANTUAN SOSIAL TERHADAP KESEJAHTERAAN MASYARAKAT TANAH LAUT PADA MASA PANDEMI COVID-19","authors":"Muhammad Nasrullah, Rahmasari Annisa","doi":"10.34128/jra.v4i2.65","DOIUrl":"https://doi.org/10.34128/jra.v4i2.65","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh bantuan sosial  yaitu BLT dan BPNT terhadap tingkat kesejahteraan Masyarakat kabupaten Tanah Laut pada masa pandemi Covid-19. Data diperoleh dari kuesioner yang disebarkan kepada responden di kabupaten Tanah Laut. Hasil penelitian menunjukkan bahwa bantuan sosial yang disalurkan oleh pemerintah memiliki hubungan atau pengaruh negatif terhadap kesejahteraan masyarakat kabupaten Tanah Laut pada masa pandemi Covid-19 ini. Berdasarkan nilai koefisien korelasi dan koefisien determinasi, dapat diketahui bahwa pemberian bantuan sosial tidak memiliki sumbangsih yang cukup besar terhadap kesejahteraan masyarakat pada masa pandemi. Dimana bantuan sosial berpengaruh hanya sekitar 0,04% terhadap kesejahteraan masyarakat. Sedangkan sisanya 99,96% disebabkan oleh faktor-faktor lainnya. Salah satu hal yang menjadi faktor tidak cukup berpengaruhnya bantuan sosial terhadap kesejahteraan masyarakat berdasarkan pernyataan responden adalah masih banyaknya kasus penyelewangan bantuan dan sistem pembagian bantuan yang masih butuh banyak perbaikan.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115821048","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}
引用次数: 1
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM (STUDI KASUS USAHA PETERNAKAN AYAM PETELUR DI DESA WATUMEA KECAMATAN ERIS) 编制一份基于SAK EMKM (watu米亚地区养鸡场案例研究)的财务报告
Jurnal Riset Akuntansi Politala Pub Date : 2021-12-30 DOI: 10.34128/jra.v4i2.95
Sintia Korompis, R. Tuerah, Joseph Tangon, Deisi Malonda
{"title":"PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM (STUDI KASUS USAHA PETERNAKAN AYAM PETELUR DI DESA WATUMEA KECAMATAN ERIS)","authors":"Sintia Korompis, R. Tuerah, Joseph Tangon, Deisi Malonda","doi":"10.34128/jra.v4i2.95","DOIUrl":"https://doi.org/10.34128/jra.v4i2.95","url":null,"abstract":"Dengan diterbitkannya Standar Akuntansi Keuangan bagi badan usaha mikro, kecil, dan menengah oleh Ikatan Akuntan Indonesia, UMKM dapat menyajikan laporan keuangan yang transparan, akuntabel, dan efisien. Usaha peternakan ayam petelur merupakan salah satu usaha UMKM yang membutuhkan laporan keuangan yang baik. Dengan adanya laporan keuangan peternakan ayam petelur, maka dapat lebih mudah untuk mendapatkan pembiayaan dari bank atau lembaga keuangan lainnya untuk mengembangkan usahanya. Penelitian ini bertujuan untuk mengetahui pencatatan akuntansi dan penyusunan laporan keuangan berdasarkan SAK EMKM (Studi Kasus Usaha Peternakan Ayam Petelur di Desa Watumea Kecamatan Eris). Jenis penelitian yang digunakan dalam penelitian ini adalah jenis penelitian kualitatif yang menggunakan metode studi kasus. Metode pengumpulan data yang digunakan adalah wawancara, observasi, dokumentasi. Dari hasil penelitian ditemukan beberapa kendala sehingga proses pencatatan akuntansi tidak berjalan dengan baik, antara lain keterbatasan waktu dan pengetahuan pencatatan akuntansi. Hasil penyusunan laporan keuangan berdasarkan SAK EMKM pada usaha peternakan ayam petelur di desa Watumea berupa laporan posisi keuangan, laporan laba rugi, dan catatan atas laporan keuangan.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127295341","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}
引用次数: 0
PENGARUH UKURAN PERUSAHAAN, KEBIJAKAN HUTANG, PROFITABILITAS TERHADAP NILAI PERUSAHAAN (STUDI KASUS PERUSAHAAN PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2020) 公司规模、债务政策、企业价值盈利能力的影响(2016年至2020年印尼证券交易所上市上市房产公司个案研究)
Jurnal Riset Akuntansi Politala Pub Date : 2021-12-30 DOI: 10.34128/jra.v4i2.79
Nawang Kalbuana, Y. Yohana, Andi Intan Bp, Catra Indra Cahyadi
{"title":"PENGARUH UKURAN PERUSAHAAN, KEBIJAKAN HUTANG, PROFITABILITAS TERHADAP NILAI PERUSAHAAN (STUDI KASUS PERUSAHAAN PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2020)","authors":"Nawang Kalbuana, Y. Yohana, Andi Intan Bp, Catra Indra Cahyadi","doi":"10.34128/jra.v4i2.79","DOIUrl":"https://doi.org/10.34128/jra.v4i2.79","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh Ukuran Perusahaan, Kebijakan Hutang, dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Properti yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Populasi dalam penelitian ini adalah sektor Perdagangan yang terdaftar di BEI. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dengan beberapa kriteria yang telah ditentukan maka  data sampel yang diperoleh 18 perusahaan dengan periode 2016-2020. Metode analisis data yang digunakan yaitu SPSS versi 25 dengan teknik analisis data yang digunakan adalah uji asumsi klasik multikolinieritas heteroskedastisitas, uji normalitas, uji koefisien korelasi dan determinasi, uji simultan dan uji parsial. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif signifikan terhadap nilai perusahaan, kebijakan hutang berpengaruh negatif signifikan terhadap nilai perusahaan, dan profitabilitas berpengaruh positif terhadap nilai perusahaan.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123597996","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}
引用次数: 7
ANALISIS LAPORAN KEUANGAN PADA PT. AKASHA WIRA INTERNATIOAL Tbk. PERIODE 2015-2019 MENGGUNAKAN METODE ANGKA INDEKS 分析PT. AKASHA WIRA内部natioal Tbk的财务报告。使用索引数方法计算2015-2019周期
Jurnal Riset Akuntansi Politala Pub Date : 2021-07-07 DOI: 10.34128/JRA.V4I1.74
Radna Nurmalina, Eni Suasri, Wiwin Munawaroh
{"title":"ANALISIS LAPORAN KEUANGAN PADA PT. AKASHA WIRA INTERNATIOAL Tbk. PERIODE 2015-2019 MENGGUNAKAN METODE ANGKA INDEKS","authors":"Radna Nurmalina, Eni Suasri, Wiwin Munawaroh","doi":"10.34128/JRA.V4I1.74","DOIUrl":"https://doi.org/10.34128/JRA.V4I1.74","url":null,"abstract":"Abstrak \u0000  \u0000Analisis laporan keuangan PT. Akasha Wira International Tbk. merupakan keseluruhan  laporan keuangan dengan tujuan untuk mengambil keputusan. Tujuan dari penelitian ini adalah untuk menghitung dan menganalisis laporan laba/rugi komprehensif dan laporan posisi keuangan atau neraca pada PT. Akasha Wira International Tbk menggunakan metode angka indeks tahun dasar yang digunakan adalah tahun dasar yang hanya fokus pada 1 tahun yang digunakan. Untuk perhitungan metode angka indeks menunjukan hasil yang fluktuatif. Terlihat pada hasil perhitungan laporan laba/rugi komprehensif peningkatan laba usaha tertinggi pada tahun 2016 yaitu sebesar Rp 427.828.000 atau 32,54% dan untuk laporan posisi keuangan mengalami peningkatan tertinggi pada jumlah liabilitas dan ekuitas adalah tahun 2018 sebesar Rp 881.275.000 atau 34,91% sehingga tingkat pertumbuhan pada perusahaan dapat dikatakan sehat karena dapat memaksimalkan penggunaan ekuitas selama 5 tahun. \u0000Kata Kunci :(Analaisis, Laporan Keuangan, Metode Angka Indeks)","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129784307","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}
引用次数: 0
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