Jurnal Akuntansi Universitas Muhammadiyah Kupang

PERANCANGAN SISTEM INFORMASI PENJUALAN DAN PENERIMAAN KAS PADA USAHA MEBEL

2024-02-11T02:29:25+00:00

Taruna Furniture is a manufacturing business that has been established for 15 years, producing interior furniture based on customer orders, but does not yet have a good sales and cash receipt system. Order data processing and sales transactions are still carried out in a simple manner, cash receipts are not recorded properly, there are no complete transaction archives, limited financial literacy of business owners, difficulty measuring business results, and income earned is directly used for daily needs. This research aims to design a sales and cash receipts information system that suits Taruna Furniture's needs in order to make work easier, produce the required reports and measure business results. The method used is piece analysis and system design through flow diagrams. The results of the research are in the form of a sales and cash receipts system design which is important to implement so that the Taruna Furniture business can continue to survive amidst business competition.

ANALISIS POTENSI PENDAPATAN DAN KONTRIBUSI RETRIBUSI PELAYANAN PASAR INPRES WAINGAPU TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN SUMBA TIMUR 2019-2022

2024-02-11T02:32:47+00:00

Penelitian ini bertujuan untuk mengetahui seberapa besar kontribusi retribusi pasar inpres wangapu terhadap Pendapatan Asli Daerah Kabupaten Sumba Timur dan untuk mengetahui berapa besar potensi Pendapatan dari kontribusi pelayanan pasar inpres waingapu Kabupaten Sumba Timur 2019-2022 . Data yang digunakan adalah data skunder yang bersumber dari BAPENDA Kabupaten Sumba Timur. Jenis penelitian yang digunankan adalah jenis penelitian kuantitatif. Penelitian ini menggunkan Metode analisis yaitu analisis potensi pasar dan analisis tingkat kontribusi pasar, yaitu untuk mengetahui besaran potensi pendapatan dari kontribusi pelayanan pasar dan untuk mengetahi besaran kontribusi retribusi pasar terhadap Pendapatan Asli daerah Kabupaten Sumba Timur 2019-2022. Metode pengumpulan data dalam penelitian ini menggunkan teknik dokumentasi, dengan cara mengambil data dari dokumen-dokumen, atau bukti tertulis berupa lapotan data, khususnya data mengenai retribusi pasar, laporan potensi pasar dan laporan Pendapatan Asli Dareah Kabupaten Sumba Timur. Waktu penelitian ini dimulai pada17 Maret 2023- 25 April 2023 yang dilakukan pada Badan Pendapatan Daerah Kabupaten Sumba Timur.

Berdasrkan hasil analisis potensi pendapatan dari retribusi Pelayanan Pasar Inpres pada tahun 2019-2022 sebesar Rp.778.000.000,00 dan kontribusi pasar Inpres terhdap Pendapatan Asli Daerah Kabupaten Sumba Timur pada tahun 2019 sebesar 0,60%, pada tahun 2020 sebesar 0,27%, pada tahun 2021 sebesar 0,31%, pada tahun 2022 sebesar0,38%.

PENGARUH TINGKAT SUKU BUNGA DAN MODAL KERJA TERHADAP PENYALURAN KREDIT PADA KSP KOPDIT HARMONI JAYA DI KECAMATAN ALAK

2024-02-11T02:36:15+00:00

Penelitian ini menggunakan Analisis Regresi Linear berganda yang diperoleh persamaan hasil Y= 374291739,635+-240278830,520+0,798 Berdasarkan hasil analisis secara parsial, Tingkat Suku Bunga berpengaruh negatif tidak signifikan terhadap penyaluran kredit, kemudian modal kerja memiliki pengaruh positif dan signifikan terhadap penyaluran kredit.

Berdasarkan hasil analisis secara simultan, Tingkat Suku Bunga, dan Modal Kerja berpengaruh positif dan signifikan terhadap Penyaluran Kredit pada KSP Kopdit Harmoni jaya. Variasi pengaruh dari kedua variabel bebas dapat diketahui berdasarkan R Square sebesar 0,351 atau persentase sebesar 35% variasi Penyaluran Kredit pada KSP Kopdit Harmoni Jaya dipengaruhi oleh jumlah Modal Kerja. Dan selebihnya dipengaruhi oleh faktor lain diluar model penelitian.

THE INFLUENCE OF FINANCIAL DISTRESS, MANAGEMENT CHANGE AND CLIENT COMPANY SIZE ON AUDITOR SWITCHING IN LQ45 COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2021

2024-02-11T02:41:39+00:00

This research was conducted on LQ45 companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The type of research used by the author is the quantitative method, the sampling method uses purposive sampling, and the data source used is secondary data, which comes from the company's audited financial statements LQ45. The number of samples in this study were 30 companies. Auditor switching in this study uses din variable proxies. The data analysis technique used is Descriptive Statistical Analysis and Multiple Linear Regression Analysis.

This research was conducted at the Indonesia Stock Exchange Office. Based on the results of the descriptive statistical tests, the F test, and the T test, the results showed that financial distress, management changes, and client company size had no effect either partially or simultaneously on auditor switching.

ANALISIS PENGARUH PENDAPATAN ASLI DAERAH DAN KINERJA KEUANGAN TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN MALAKA

2024-02-11T02:45:31+00:00

Tujuan penelitian ini adalah (1) untuk mengetahui Pendapatan Asli Daerah berpengaruh terhadap Pertumbuhan Ekonomi Kabupaten Malaka. (2) untuk mengetahui Kinerja Keuangan berpengaruh terhadap Pertumbuhan Ekonomi Kabupaten Malaka. (3) untuk mengetahui Pendapatan Asli Daerah dan Kinerja Keuangan secara simultan berpengaruh terhadap Pertumbuhan Ekonomi Kabupaten Malaka.

Data yang digunakan dalam penelitian ini adalah jenis data kuantitatif, sumber data sekunder yakni Anggaran dan Realisasi Pendapatan Asli dan Pertumbuhan Ekonomi dengan Laju Pertumbuhan berdasarkan Lapangan Usahanya dari tahun 2017-2022, dan alat analisis yang dipakai adalah uji asumsi klasik, linier berganda dan hipotesis.

Hasil penelitian menunjukkan bahwa secara Parsial Pendapatan asli daerah tidak berpengaruh terhadap pertumbuhan ekonomi -0,1930< 3,182, kinerja keuangan tidak berpengaruh secara signifikan terhadap Pertumbuhan Ekonomi di Kabupaten Malaka -0,942 < 3.182 dan secara simultan PAD dan kinerja keuangan tidak berpengaruh signifikan terhadap pertumbuhan ekonomi yaitu sebesar 2,308 < 6,944.

ANALISIS PREDIKSI KEBANGKRUTAN PERUSAHAAN DENGAN PENDEKATAN Z-SCORE ALTMAN PERUSAHAAN SUB-SEKTOR TEKSTIL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021

2024-02-11T02:50:06+00:00

The textile and garment industry in Indonesia has become one of the backbones of the manufacturing sector in recent decades. The textile and garment industry contributes significantly to economic growth, creating considerable employment, this industry is also export-oriented and also encourages an increase in domestic and foreign investment. This study aims to determine the Analysis of Company Bankruptcy Prediction with Altman's Z-Score Approach in Sub-Se Companies In textile sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period.

The research method used is a quantitative descriptive method, using Altman's Z-Score approach. The sample in this study is textile sub-sector companies listed on the Indonesia Stock Exchange in 2019-2021 consisting of 9 companies. The source of data in this study is secondary data, namely in the form of financial statement data published by textile companies published by the Indonesia Stock Exchange and obtained from internet media by downloading through the website: www.idx.com.

The results showed that the calculation results of 9 textile sub-sector companies Analysis of Textile companies with the Altman model showed that Analysis of Textile companies with the Altman model showed 1 company that had the potential to experience "bankruptcy" (distress) in the 2019 analysis year. 3 companies in the 2020 analysis year. And 2 companies in the 2021 analysis year. Companies that fall into the category of "prone to bankruptcy" (gray area) as many as 5 companies in the year of analysis 2020. And 2 companies in the 2021 analysis year. Companies that are categorized as "prone to bankruptcy" (gray area) as many as 5 companies in the 2019 analysis. 3 companies of the year of analysis 2020. And 4 companies in the 2021 analysis year. Companies that are included in the category of not bankrupt or healthy as many as 3 companies that are included in the healthy category in the 2019 analysis year. 3 companies in the 2020 analysis year. And 3 companies in the 2021 analysis year.