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KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN RASIO KEUANGAN DAN KONSEP ECONOMIC VALUE ADDED (EVA) (Studi Kasus pada PT. Pertamina Periode 2012-2014) Riberu, Dorotea Noesman; Sandari, Tries Ellia
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 01 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (836.696 KB) | DOI: 10.30996/jea17.v2i01.3150

Abstract

ABSTRACTState-Owned Enterprise is a state-owned company. Weak control and control that causes a decline in the performance of state-owned companies. The purpose of this study is to determine the company's financial performance using financial ratio analysis and EVA concepts. The method used in this research is descriptive quantitative approach, because it only describes the company's financial condition through quantitative calculations of some financial ratios and EVA concepts. The object of this research is PT Pertamina which is listed on the Indonesia Stock Exchange. Performance of PT. Pertamina has a very poor performance, because the liquidity ratio has not reached maximum results. The solvency ratio must improve DTAR derived from loans or debt. Activity ratio is only inventory turnover which shows quite good, profitability ratios increase sales so that the resulting profit increases. The results of the analysis of financial performance using EVA, that the financial performance of PT. Pertamina experienced a decline in 2012 and 2013, then experienced an increase in 2014. It shows that the company's financial performance using EVA is considered not good, because it has not managed to achieve a positive value (EVA> 0) in 2012 and 2013. But in 2014, EVA is considered quite good, because it has managed to achieve a positive value (EVA> 0), so it can be concluded that the company is only able to produce economic added value in 2014. This means that in 2014 the company can meet the level of returns expected by investors, both creditors or shareholders. Keywords: Financial Performance. Financial Ratios, EVA
ANALISIS KEBANGKRUTAN PERUSAHAAN DENGAN METODE Z-SCORE ALTMAN PADA 10 (SEPULUH) PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI Oktavian, Ricky Eltin; Sandari, Tries Ellia
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 01 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.824 KB) | DOI: 10.30996/jea17.v3i01.3173

Abstract

ABSTRACTThe Purpose of this research is find out, analyze, and predict bankcrupcy potency of  property dan real estate company listed on the Indonesia Stock Exchange. Method Z-Score Altman uses five financial ratios that is Working Capital to Total Assets (X1), Retained Earnings to Total Assets (X2), Earnings Before Interest and Taxes to Total Assets (X3), Book Value of Equity to Book Value of Total Debt (X4), and Sales to Total Assets (X5). The results of the Altman Z-Score method that classify companies in three categories which are not bankrupt (safe zone), vulnerable to bankruptcy (gray zone) and bankruptcy (distress zone). Key Word: Capital, Retained Earnings, Earnings Before Interest, Taxes, Total Assets
PENGARUH RISIKO AUDIT, TEKNIK-TEKNIK AUDIT INVESTIGATIF TERHADAP PENDETEKSIAN KECURANGAN DAN PROFESIONALISME AUDITOR Sandari, Tries Ellia
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 02 (2019): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.087 KB) | DOI: 10.30996/jea17.v4i02.3306

Abstract

ABSTRACTThe purpose of this study was to determine the effect of Risk Audit, Audit Investigation  Techniques on Fraud Detection and Professionalism Auditor (studies on public accounting firm in East Java). Public accounting profession is responsible for raising the level of reliability of the financial statements. This research uses quantitative descriptive. The population in this study is 20 KAP in East Java and is active from 2015-2017. Data collection techniques using purposive sampling The sample used in this study are structural Equation Modelling (SEM) using the help pf Partial Least Sqaure (PLS) software. And hypothesis in this study indicate that five hypotheses were accepted. The significance of this hypothesis shows directly through audit risk, audit investigation techniques, fraud detection and professionalism auditor. Keyword : Risk Audit, Audit Investigation Techniques, Fraud                    Detection,  Professionalism Auditor.
ANALISIS ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDESA) SEBELUM DAN SESUDAH PENERAPAN UNDANG-UNDANG NOMOR 6 TAHUN 2014 DI KABUPATEN JOMBANG (Survey pada desa Kedungpapar kecamatan Sumobito Periode 2012-2016) Sumarwiyah, Ninik; Sandari, Tries Ellia
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 02 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.833 KB) | DOI: 10.30996/jea17.v2i02.3167

Abstract

ABSTRACTAfter the passing of Law No. 6 of 2014 on 15th January 2014 This is a phenomenon that is quite large. Amendment Act 6 of 2014 occurred considerable changes ranging from power to regulate their own village to changes in the budget revenue and expenditure of the village. The purpose of this study was to determine how the budget revenue and expenditure village before and after the application of the law no.6 of 2014. This study used descriptive qualitative method. Types of data sources used are primary data and secondary data. The technique of collecting data by interview and documentation. Results of the discussion in this study is the budget revenue and expenditure village before and after the application of law No. 6 of 2014 concerning the village were analyzed by law no.6 of 2014 and related government regulations and can be obtained from the difference in the format of the structure, development and a recording system used in the kedungpapar village. This conclusion shows that before and after the application of law No. 6 of 2014 on the village applied in villages there are some fundamental differences from the format structure, up to the recording system development and preparation of budget revenue and expenditure of the village. So it takes the human resources better in order to improve the quality in the budget statement of revenue and expenditure of the village and in the preparation of the budget system is required to be accountable, transparent and participatory. Keywords: Budget, Budget revenues and expenditures of the village, a law on village
ANALISIS PENERAPAN TARGET COSTING SEBAGAI ALAT PENILAIAN EFISIENSI BIAYA PRODUKSI UNTUK MENINGKATKAN LABA PADA PT. TASINDO CENTRAL PERKASA (TAS KOPER) Firdaus, Raudatul; Sandari, Tries Ellia
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 02 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.474 KB) | DOI: 10.30996/jea17.v3i02.3181

Abstract

ABSTRACTThis study aims to determine the application of methods of analysis of target costing as an assessment tool production cost efficiency to increase profits at the company PT. Tasindo Central Perkasa. PT. Tasindo Cental Perkasa is a company engaged in industrial Bags suitcase in the area waas. To obtain the necessary data, the authors used data collection techniques such as observation, documentation and interview. In this study, the type of data used are primary data. Data obtained from respondents sourced from business owners and employees. From the results of research and analysis show that the company PT. Tasindo Central Perkasa using target costing method in the calculation of cost of production will be more efficient and will earn a profit target of 25% according to the desired company with cost savings can be seen that for the year 2010 amounted to Rp. 3.278.232.000, in 2011 happened savings of Rp. 3.298.160.000, in 2012 happened savings of Rp. 3.329.420.250, 2013 happened savings of Rp. 3.243.068.500, and in 2014 happened savings of Rp. 3.360.151.000.Keyword : target cost, cost, profit
Pemberdayaan Masyarakat Dengan Melatih Membuat Ecoprint Sandari, Tries Ellia; Rahmiyati, Nekky; Kartini, Ida Ayu Nuh
Jurnal Ilmiah Abdi Mas TPB Unram Vol 3, No 2 (2021): Edisi Juli 2021
Publisher : Fakultas Teknologi Pangan dan Agroindustri, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/amtpb.v3i2.79

Abstract

Program pemberdayaan masyarakat melalui pelatihan bagi UKM dan masyarakat Dusun Plumpung Desa Galengdowo ini bertujuan untuk mengajarkan para pelaku UKM dan masyarakat tentang bagaimana cara membuat ecoprint pada media kain. Progam yang dilaksanakan dalam bentuk pelatihan dan pendampingan  pembuatan ecoprint pada para anggota UKM dan masyarakat di Dusun Plumpung. Akhir dari program ini diharapkan menunjukkan adanya kenaikan perekonomian dan sesudah dilakukan program pelatihan ecoprint sebelum dan sesudah pelatihan kepada pelatihan pada para anggota UKM dan masyarakat Dusun Plumpung yaitu  lebih menigkat lagi perekonomian walaupun dimasa pandemi dalam mengembangkan usahanya.Kata kunci: UKM, Ecoprint, Pelatihan, pendampingan
THE INFLUENCE OF THE WHISTLEBLOWING SYSTEM ON FRAUD DETECTION IN EFFORTS TO ERADICATE CORRUPTION Sandari, Tries Ellia
JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 2 (2022): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v7i2.7190

Abstract

This study aims to determine the influence of whistleblowing systems, professional expertise, fraud auditors on fraud detection on efforts to eradicate corruption in government agencies in Indonesia. Populace from the study is all forensic auditors in government agencies and private companies, while the sample used is 100 investigators in government agencies who have a whistleblower system in their agencies. The research method carried out was to analyze using PLS using five variables, namely Whistleblowing System (X1), Professional Expertise (X2), Fraud Detection (Z), and Efforts to Eradicate Corruption (Y). The results of the study from pls grouped the variables of whistleblowing system, professional expertise, fraud auditors influential and significant on fraud detection variables and also variables of efforts to eradicate corruption crimes, while fraud detection variables have an effect and are significant on efforts to eradicate corruption in agencies-instanthe government in Indonesia.