METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist最新文献

ANALISIS DAMPAK COVID-19 TERHADAP PERUBAHAN HARGA DAN VOLUME TRANSAKSI SAHAM PADA SUB SEKTOR FARMASI YANG TERDAFTAR DIBURSA EFEK INDONESIA 分析COVID-19对印尼证券交易所上市上市制药行业股票交易改变的影响

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Pub Date : 2023-04-30 DOI: 10.46880/jsika.vol6no2.pp136-145

Purnama Panggabean, S. B. Siahaan, D. M. Elisabeth

引用次数: 0

EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENDAPATAN TERHADAP PELAYANAN PASIEN BPJS PADA RUMAH SAKIT UMUM 在公立医院对BPJS患者服务的收入信息系统的应用评估

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Pub Date : 2023-04-30 DOI: 10.46880/jsika.vol6no2.pp160-169

Sonia Br Tumorang, Rintan Saragih, M. C. Ginting

{"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}

引用次数: 0

ANALISIS BALANCED SCORECARD SEBAGAI ALAT UKUR PENILAIAN KINERJA PADA RUMAH SAKIT BHAYANGKARA BALIKPAPAN 分析评分卡作为巴阳卡拉巴利克帕潘医院绩效评估的衡量工具

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Pub Date : 2023-04-30 DOI: 10.46880/jsika.vol6no2.pp114-125

Hermin Nainggolan, Noura Adrianti

{"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}

引用次数: 0

PENGARUH DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSETS (ROA) PADA PERUSAHAAN CONSUMER GOOD YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2021

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Pub Date : 2023-04-30 DOI: 10.46880/jsika.vol6no2.pp96-106

Bayu Wulandari, Wiely Yulita

{"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}

引用次数: 0

ANALISIS PENILAIAN KINERJA KEUANGAN PADA PT. BPR PARO LABA TONDANO, MINAHASA MINAHASA的PT BPR PARO利润评估分析

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Pub Date : 2023-04-30 DOI: 10.46880/jsika.vol6no2.pp126-135

Natalita Devinia Rondonuwu, F. Sumual, O. Tala

引用次数: 0

EVALUASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN OBAT OBATAN PASIEN COVID 19 PADA RUMAH SAKIT MITRA MEDIKA TANJUNG MULIA 评估系统会计信息科维德19号病人的医疗用品在丹戎普丁医院

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Pub Date : 2023-04-30 DOI: 10.46880/jsika.vol6no2.pp107-113

Esra Kembar Tua Hutasoit, Edison Sagala, I. Silitonga

引用次数: 0

ANALISIS PENERAPAN AKUNTANSI KAS KECIL DALAM MENUNJANG EFEKTIFITAS PENGELOLAAN KAS KECIL PADA PT NUSA PUSAKA KENCANA 分析了财政会计在支持PT NUSA传家宝管理方面的有效性

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Pub Date : 2023-04-30 DOI: 10.46880/jsika.vol6no2.pp170-175

Tiar Margaretha Hutabarat, Dimita Hemalli Premasari Purba, Gracesiela Y. Simanjuntak

{"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}

引用次数: 1

ANALISIS AKUNTANSI PAJAK PENGHASILAN (PPh) PASAL 22 ATAS KEGIATAN IMPOR BARANG 所得税会计分析(PPh)第22条对进口商品活动的分析

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Pub Date : 2023-04-30 DOI: 10.46880/jsika.vol6no2.pp146-159

Reivaldo Roel, F. Sumual, Aprili Bacilus

{"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}

引用次数: 0

PENGARUH PENGHINDARAN PAJAK DAN KEPEMILIKAN INSTITUSIONAL TERHADAP BIAYA UTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020 2014 -2020年，避免税收和机构所有权对印尼证券交易所上市制造公司的债务成本的影响

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Pub Date : 2022-10-31 DOI: 10.46880/jsika.vol6no1.pp74-87

Renika Hasibuan, Indah Purnamasari Aceh

{"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}

引用次数: 0

AUDIT PENGELOLAAN KEUANGAN RUMAH TANGGA DAN TEKNOLOGI INFORMASI TERHADAP GAYA HIDUP DI ERA NEW NORMAL 对新时代生活方式的家庭财务和信息技术的审计

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Pub Date : 2022-10-31 DOI: 10.46880/jsika.vol6no1.pp88-95

Rizqy Fadhlina Putri, Rini Fadhillah Putri

引用次数: 0