Jurnal Akuntansi AKTIVA

ANALISIS PENCATATAN PERSEDIAAN TERHADAP BARANG MASUK DAN KELUAR PADA USAHA GROSIR BARANG CAMPURAN TOKO HJ BAU

Andriyani Andriyani — 2025-04-28

This study aims to determine and obtain a clear picture of the calculation of merchandise inventory management at the Hj Bau Mixed Goods Wholesale Business. This research is a qualitative descriptive approach. Data collection techniques that will be used include interviews with owners, managers, or employees involved in inventory management at Toko HJ Bau. In addition, documentation techniques will be used to retrieve data from the incoming and outgoing goods reports at Toko HJ Bau. In analyzing the data, researchers will use the inventory accounting analysis method. The two main methods used are the Perpetual Method inventory recording system and the FIFO (First in First Out) Method inventory valuation system. Based on the results of the research, it was found that the lack of implementation of segregation of duties related to the purchasing function and the use of inadequate manual records, led to the risk of stock-outs and imbalances in inventory. In addition, the simple organizational structure, with divided employee concentration and poorly conveyed information to the store owner, was also a contributing factor to the problem.The proposed solution is the application of the FIFO method, which can help improve the accuracy of inventory recording and the value of merchandise inventory at Toko Hj Bau.By applying FIFO, the store can optimize inventory management and produce more informative and reliable financial statements.

ANALISIS POTENSI KECURANGAN (FRAUD) DALAM PENGELOLALAAN KEUANGAN DESA

Liana Citra Dewi — 2025-04-28

The purpose of this study to identify wheter there is potential for fraud in village financial management in Monggas Village, Central Lombok Regency. The approach used in this research is a qualitative descriptive approach using interview and documentation techniques. The research results show that there is no potential for fraud in Monggas Village, Central Lombok Regency in financial management which consists of planning, implementation, administration, reporting and accountability in terms of pressure, opportunity and rationalization. The Monggas Village Government has implemented good governance. The community participates directly if there is implementationof activity programs to directly monitor, budget transparency such as sign or information boards that clearly specify the amount spent in completing and activity program.

PROSEDUR KONFIRMASI PIUTANG USAHA PT ABC OLEH KAP TST

Yunike Christie Elovani — 2025-04-28

Accounts receivable confirmation procedures are steps taken by the company to ensure that the amount of receivables presented in the company's books matches the amount recognized by the debtor. This study aims to analyze the accounts receivable confirmation procedure applied by PT ABC by referring to the Public Accountant Professional Standards (SPAP) and the theory of accounts receivable confirmation procedures. This research is useful for anticipating and understanding the risks and validity of accounts receivable balances. The research method applied is a qualitative method using library research techniques, field research, and interviews. The results of this study indicate that PT ABC uses a systematic sample selection technique for confirmation of accounts receivable, and the form of confirmation used is positive confirmation. The auditor will apply an alternative procedure, namely the open invoice procedure when the debtor does not answer the confirmation letter sent by the auditor. The implication of this research is to assist PT ABC in identifying potential payment problems and improving the reliability of its financial data. Based on the results of the analysis carried out, it can be concluded that the theory of accounts receivable confirmation procedures and Public Accountant Professional Standards (SPAP) support the accounts receivable confirmation procedures applied by KAP TST & Rekan.

ANALISIS KINERJA KEUANGAN PT. SRI REJEKI ISMAN TBK MENGGUNAKAN SISTEM DU PONT TAHUN 2020-2023

Salsabila Ayulianti — 2025-04-28

This research was created to study PT. Sri Rejeki Isman Tbk's financial performance using the Du Pont System analysis method. This method measures possible financial performance by looking at the return on investment (ROI) and return on equity (ROE) ratios. The financial report data released by the Indonesian Stock Exchange served as the research's data source. According to research conducted at PT. Sri Rejeki Isman Tbk between 2020 and 2023, which measured corporate performance using the Du Pont System approach, the company's financial performance is subpar. This resulted in a fluctuating net profit margin for four years and a fluctuating total asset turnover because an increase in total assets that was not offset by an increase in sales value, as well as a decrease in return on investment because the increase in sales was not balanced by an increase in net profit after taxes. Additionally, the company's inability to earn a profit from sales resulted in a decline in return on equity. Additionally, both the total number of assets and the amount acquired from equity fell.

PENGARUH LIABILITAS DAN EKUITAS TERHADAP LABA BERSIH

Mohammad Naylur Rahman — 2025-04-28

Ther airm of thirs study irs to analyzer ther irnfluerncer of lirabirlirtirers and erquirty on nert irncomer at PT Hasirl Tanir Nerlayan Irndonersira. Ther merthod userd irs derscrirptirver quantirtatirver. Ther T-terst rersults show that lirabirlirtirers do not haver a sirgnirfircant irnfluerncer, whirler erquirty has a sirgnirfircant irnfluerncer on nert irncomer. Sirmultanerously, ther F-terst shows that lirabirlirtirers and erquirty haver a sirgnirfircant irnfluerncer on nert irncomer. Ther rersults of ther coerffircirernt of derterrmirnatiron terst show an R squarer valuer of 32.2%, whirch merans that lirabirlirtirers and erquirty contrirbuter 32.2% to nert irncomer. Thirs irndircaters that an irncreraser irn lirabirlirtirers and erquirty wirll irncreraser nert irncomer at PT Hasil Tani Nelayan.

ANALISIS PROSEDUR PENERIMAAN KAS RAWAT INAP PADA RUMAH SAKIT ISLAM IBNU SINA PEKANBARU

Sahira Azzahra — 2025-04-28

This study examines the cash receipt procedures at RSI Ibnu Sina using a triangulation approach. The hospital's financial administration system features distinct processes across its emergency department (IGD), outpatient clinic (poliklinik), inpatient admissions, cashier, pharmacy, and billing departments. These procedures facilitate structured and accurate recording of medical services and associated costs, promoting transparency in financial management and efficient billing processes for both general patients and those covered by health insurance. Despite these strengths, challenges include administrative errors during information handoffs between departments and potential delays in cash receipt processes, which can impact patient satisfaction. Recommendations focus on enhancing interdepartmental coordination, improving administrative oversight, and leveraging technology to optimize operational efficiency and patient care. Implementing these improvements aims to address existing challenges and strengthen the hospital's financial administration system for future enhancements.

PENILAIAN TERHADAP LAPORAN KEUANGAN DENGAN PERSENTASE PER KOMPONEN PADA PERUSAHAAN SEKTOR PERBANKAN PT BNI TBK

Amandasiwi Nabillah Maharani — 2025-04-28

This research aims to evaluate the improvement in financial performance of PT. Bank Negara Indonesia (BNI) Tbk from 2020 to 2021 using percentage analysis per component or common size. The percentage analysis for each component will serve as a basis for consideration and decisions. In this research, the organization's annual financial reports will be analyzed to assess financial performance. This will be done using a percentage analysis technique per component. Therefore, the company's financial statements will help draw favorable conclusions about the company's financial performance. This research will discuss the balance sheet and profit and loss reports of PT. BNI during the 2020-2021 period because this research uses percentage analysis per component. There are two methods used to collect data: documentation and quantitative research methods. Studies show that the assets of PT. BNI is not comparable to non-current assets because most of it is used as company capital. As a result, the company's level of solvability decreases and creditors may have a low margin of safety because the company uses capital for most of its assets and liabilities. However, PT. BNI showed a significant increase from 2020 to 2021, indicating the company's financial performance was better and relatively stable.

SAMPLING AUDIT DENGAN METODE MONETARY UNIT SAMPLING (MUS) ATAS AKUN BEBAN USAHA PT X OLEH KAP ABC

Alifia Putri Puspitasari — 2025-04-28

This study analyzes the application of the Monetary unit sampling (MUS) method in the audit of the operating expense account at PT X conducted by KAP ABC. The research objective is to determine the effectiveness of MUS in determining a representative and material sample. Qualitative research methodology using data collection techniques with interviews, observations, and documentation. This research was conducted by calculating the materiality level and sampling interval based on PT X's financial data as of December 31, 2023. Researchers used 11 operating expense accounts that were selected for testing, there were 4 accounts that met the criteria that could be sampled based on random start and interval sampling calculations. The results showed that MUS can assist auditors in selecting samples that include significant items, thereby increasing the efficiency and effectiveness of the audit process. This study also emphasizes the importance of auditor independence in determining appropriate audit procedures to ensure the quality of audit results in accordance with professional standards. The implication of this research is intended for auditors to use the MUS method in business expense audits to obtain more precise and reliable results.

ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT PLN (PERSERO)

Dinda Jelita — 2025-04-28

This final project discusses the financial performance of PT PLN (Persero). This study aims to determine the financial performance of PT PLN (Persero) for the 2019-2023 period. This type of research is descriptive qualitative. The data collection technique used in this study is documentation. The data obtained by the author were analyzed using financial ratio analysis techniques so that conclusions can be drawn to answer the problems of this study. The results of this study indicate that the liquidity ratio using the Cash Ratio and Current Ratio from 2019 to 2023 can be said to be the financial condition of PT PLN (Persero) in a bad or illiquid condition, meaning that the company cannot meet its obligations to pay its short-term debts. The profitability ratio using ROA and ROE from 2019 to 2023 tends to increase but is still below the standard of good ROA and ROE values. Thus, the company's financial performance is inefficient, meaning that the company is not effective in using total assets and capital (equity) to obtain optimal profit. Solvency Ratio using DAR and DER from 2019 to 2023 can be said that financial performance is in a fairly good condition because it is still below the standard of good DAR and DER values. This shows that the smaller the percentage produced, the healthier the finances of a company.

DETERMINAN TIDAK TERCAPAINYA TARGET PENERIMAAN PAJAK SARANG BURUNG WALET TERHADAP BADAN PENDAPATAN DAERAH KOTA PALEMBANG

Dillah Salsabillah — 2025-04-28

This research aims to determine the factors that influence taxpayer awareness, tax sanctions and tax outreach on tax revenues in paying swallow's nest tax at the Regional Revenue Agency of Palembang City. In this research, the research method used is quantitative research. The population in this study were 57 swallow's nest tax employees at Bapenda. Apart from that, using the survey method, a sample of 50 respondents was obtained, which was the number of swallow's nest tax employees. The sampling technique was using saturated sampling because the population of Bapenda employees was too small. The results of the research show that simultaneously tax revenue, tax awareness, tax sanctions and tax socialization and partially taxpayer awareness do not have a positive and significant effect, while tax sanctions and tax socialization have a positive and significant effect on tax revenue in paying the swallow's nest tax.

DAMPAK INTELLECTUAL CAPITAL TERHADAP NILAI ASET DAN KINERJA KEUANGAN PADA HARGA SAHAM PERUSAHAAN : KAJIAN LITERATURE

Mufarrihah Mufarrihah — 2025-04-28

In order to better understand how intellectual capital affects asset value, financial performance, and company stock price through a literature review. Performance, and the value of the company's stock through a literature review. Intellectual capital includes knowledge, skills, innovations, and other intangible resources owned by the company, which have a significant impact on the asset's value., financial performance, and stock price of the company. Resources that the business has and that are crucial to its operations reating value and competitive advantage. The results of the literature review shows that intellectual capital has a positive impact on the worth of and financial performance of the company.

Components such as structural capital, relational capital, and human capital considerably contribute to to increased operational efficiency, innovation, and corporate reputation, it increases stock values as a consequence. The analyzed research also emphasized the significance of investing in the development of developing intellectual capital as a tactic to increase firm value and competitiveness in the market. Financial performance and share price. Good management intellectual capital has the potential to provide a long-term competitive edge. Competitive advantage. This research provides practical implications for company managers managers in designing strategies for developing and managing intellectual capital development and management strategies This offers a foundation for additional study in this field.

ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN METODE FULL COSTING

Muhammad Anugrah — 2025-04-28

This research aims to: understand and analyze the Determination of Production Costs Based on the Full Costing Method (Case Study at Tape An-nur Micro, Small, and Medium Enterprises in Soppeng Regency). The sample used in this study is the daily cost data and information during January 2024 at Tape An-nur Micro, Small, and Medium Enterprises. Data collection techniques used are interviews and documentation. The data analysis technique uses qualitative descriptive analysis. This technique begins with collecting the required data, including production cost information and supporting evidence, conducting interviews with business owners, recording important elements explained during the interview process, processing information from interviews and administrative data by analyzing the collected data, explaining the process of determining production costs at Tape An-nur, and finally summarizing the findings. Based on the research results: (1) The Production Cost determined by the researcher shows that the production cost for Tape An-nur MSME products is Rp. 19.283 for Tape, Rp. 38.743 for Kacang kupas, Rp. 19.379 for Bolu Cukke, Rp. 18.418 for Jipang, and Rp. 19.383 for Kerupuk jintan, while the selling prices set by the company are Rp. 25,000 for Tape and Bolu Cukke, Rp. 20,000 for Jipang and Kerupuk jintan, and Rp. 50,000 for Kacang kupas. (2) Looking at the comparison between the production cost and the selling price of the products, the business owner earns a profit of Rp. 5.717 for Tape, Rp. 11.257for Kacang kupas, Rp. 5.370 for Bolu Cukke, Rp. 1.581 for Jipang, and Rp. 617 for Kerupuk jintan.

PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP PERINGKAT SUKUK DENGAN INFLASI DAN SUKU BUNGA SEBAGAI VARIABEL MODERASI

Santi Gustiani — 2025-04-28

One of the securities traded is sukuk or Islamic bonds. Investors interested in purchasing bonds must consider several factors, such as the sukuk rating. This study aims to examine the influence of profitability and liquidity on sukuk ratings, as well as the moderating role of inflation and interest rates in this relationship. Profitability and liquidity are fundamental factors often used to assess a company's financial performance, which in turn affects the rating of financial instruments such as sukuk. This study employs a quantitative approach, with data collection using documentation techniques. The sample in this study consists of sukuk-issuing companies listed on the Indonesia Stock Exchange whose sukuk ratings are known by Pefindo during the 2019-2023 research period. The sampling technique was conducted using purposive sampling, with specified criteria resulting in 10 sample companies. Data analysis was conducted using Spreadsheet and SPSS 29.0.2.0 software. The results of this study indicate that profitability does not affect sukuk ratings. Liquidity has a negative effect on sukuk ratings. This study also examines the moderating variables of inflation and interest rates, which show that inflation and interest rates do not strengthen or weaken the effect of profitability on sukuk ratings or the effect of liquidity on sukuk ratings.

ANALISIS HARGA POKOK PRODUKSI BERDASARKAN METODE FULL COSTING PADA UMKM KERIPIK PISANG KEPOK DWI PUTRA DI MURNI JAYA TULANG BAWANG BARAT

Ana Septiani — 2025-04-28

This banana chips UMKM is a business operating in the culinary sector, the calculations carried out by the UMKM are not yet detailed so there are several costs that are not included in the cost calculation. So the author applies calculations using the full costing method because this method is more detailed in including the cost elements required in the production process. It is hoped that determining the cost of production using the full costing method can help UMKM in determining selling prices. The aim of this research is to analyze the differences in calculation results according to UMKM with calculating the cost of production using the full costing method. This research was conducted at UMKM PD.Dwi Putra. Data obtained through site surveys and direct interviews with UMKM relates to the problems discussed as well as documents and literature studies as supporting evidence. The results of the research show that calculating the cost of production for the UMKM Kepok Dwi Putra banana chips with calculating the cost of production using the full costing method shows differences in results. The difference lies in factory overhead costs, namely the full costing method which includes depreciation costs for equipment, machinery and buildings as well as equipment and machine maintenance costs. This causes the cost of production using the full costing method to be higher.

ANALISIS KINERJA KEUANGAN MENGGUNAKAN METODE COMMON SIZE PADA PT. KERETA API INDONESIA (PERSERO)

Leili Mufliha — 2025-04-28

This study aims to determine the financial performance using the common size method at PT. Kereta Api Indonesia (Persero) in the period 2020-2022 by looking at the balance sheet and income statement. This study uses quantitative descriptive research. The data collected using the documentation method and the data analysis used is the percentage analysis per component or common size. The results of the study show that if the common size is measured from the balance sheet, it means that the company's financial performance has been able to optimize its asset position and show a safe capital structure. The common size seen from the income statement shows an increase in net profit, so what happens is that the company's financial performance is improving as a result of the increase in net profit.