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Journal : Jurnal EKOBIS (Kajian EKonomi dan Bisnis)

 1 
Sistem Akuntansi Penggajian Pada PT. Bank Sumsel Babel Cabang Pembantu Gelumbang Irsan
Jurnal EKOBIS (kajian Ekonomi dan Bisnis) Vol 2 No 1 (2018): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 1 (Desember 2018)
Publisher : Jurnal EKOBIS (kajian Ekonomi dan Bisnis)

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Abstract

This study aims to determine the payroll accounting system of PT. Bank sumsel Babel Gelumbang.The techniques of data collection are observation,inter views and documentation.Data are analyzed using qualitative descriptive analysis by comparingthe theory withthe facts occur, namely payroll internal control system. The results of analysis show that PT.Bank Sumsel Babel Gelumbang has separated functional duties and responsibilities in each part of the employee payroll process.Network payroll system procedure for employees of PT.Bank Sumsel Babel Gelumbang consists of time at tendance procedure, administrative procedure, payroll procedure, and salary paymentprocedures.Central managementof PT.Bank Sumsel Babel Gelumbang directly handles personneland payroll functions.Payroll system procedure of PT.Bank Sumsel Babel Gelumbang is simple, good, and easy to understand. Employee payroll system of PT. Bank Sumsel Babel Gelumbang has shown its internal control is good enough because there is a separation of duties and responsibilities in its organizational structure, authorizationsystem, good recording procedures, and good practices in carrying out the functions of each organizational unit.
Analisis Penerapan Sistem Informasi Akuntansi Penggajian Pada Balai Konservasi Sumber Daya Alam Sumatera Selatan Zein Ghozali; Irsan; Rizki Vitalia
Jurnal EKOBIS (kajian Ekonomi dan Bisnis) Vol 2 No 2 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 2 (Juni 2019)
Publisher : Jurnal EKOBIS (kajian Ekonomi dan Bisnis)

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This study aims to find out how the implementation of the Payroll Accounting information system at Nature Conservation Agency of South Sumatra is. The researcher uses qualitative descriptive research method because this research explores the phenomenon of State Civil Apparatus (ASN) and Government employees of Non Civil Servants (PPNPN) payroll process at Nature Conservation Agency of South Sumatra. The writer uses primary data in the form of interview and secondary material in the form of documents and regulations which collected from various sources. The conclusions of the research are: (1) South Sumatra BKSDA conducts ASN and PPNPN payroll stages starting from personnel and administrasion department. To change employee salary data and then it is sent to the Finance Department for further processed according to 8 types of salary, those are basic salary, supplementary salary, underpaid, continuous salary, thirteenth month salary, holiday allowance salary, meal allowances and other employee expenses in accordance with the applicable laws and regulations (2) In reporting the payroll, South Sumatra BKSDA does the manual recording process first, then inputted into the application so that it is recorded by the computer in accordance with the accounting standards of the prevailing Agency Accounting System. As for the suggestion, it is necessary to upgrade the competence of HR (Human Resources) in the salary system of the ASN and PPNPN, so that in absorbing the issuance of the latest government regulations regarding payroll the ASN and PPNPN can understand faster and implement it and also and also precise and ready in processing changes in employee data related to the salary amount of the ASN and PPNPN can be supported by a sufficient number of implementing employees so that the workload can be divided according to their duties and functions
Pilihan Profesi Akuntan (Survei Terhadap Mahasiswa Akuntansi Di Palembang) Lia Sari; Irsan
Jurnal EKOBIS (kajian Ekonomi dan Bisnis) Vol 3 No 1 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 1 (Desember 2019)
Publisher : Jurnal EKOBIS (kajian Ekonomi dan Bisnis)

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This study aims to determine the choice of accountant profession from the perceptions of accounting students in Palembang. The sampling used convenience sampling, with a total of 358 accounting student respondents from 8 universities in the city of Palembang in 2019. The variables that are thought to affect the career choices of accountants from accounting students in Palembang are variables of Gender, Previous School, Degree of Study in University, and Occupation. Meanwhile, the reasons that are thought to be the background of the choice of the accounting profession by students include financial / income awards, career opportunities, job market opportunities, social values, and job flexibility. The dependent variable is the choice of the accounting profession, including Public Accountants, Internal Accountants, Government Accountants, and Educating Accountants. Hypothesis testing uses Chi-Square analysis and ranking. The results of the analysis show that the most chosen professions are Corporate Internal Accountants, Public Accountants, Government Accountants, and Educator Accountants in the last position. Only the Degree of Study in University and Occupation variables differ significantly in the choice of accountant profession, while the variables of Gender and School Origin are not significantly different in the choice of accountant profession. The reasons behind the choice of accountant career by accounting students are mainly the reasons for income, career opportunities, job market opportunities, job flexibility, and social values.
Analisis Return On Investment (ROI) Dan Residual Income (RI) Guna Menilai Kinerja Keuangan PT Indocement Tunggal Prakarsa Tbk Periode 2010-2019 Irsan; Deka Tamara Ramadona
Jurnal EKOBIS (kajian Ekonomi dan Bisnis) Vol 5 No 1 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 1 (Desember 2021)
Publisher : Jurnal EKOBIS (kajian Ekonomi dan Bisnis)

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Abstract

This research is a quantitative descriptive study, namely research that aims to explain existing phenomena by using numbers to reserve individual or group characteristics. The result of this research is that the Return On Investment (ROI) and Residual Income (RI) of PT Indocement Tunggal Prakarsa Tbk, experienced a fairly good condition in the growth of its Return On Investment (ROI) and Residual Income (RI). The Return On Investment (ROI) value generated by the company is positive during the 2010-2019 period and the percentage experiences fluctuating conditions. Suggestions submitted by researchers to Through the results of calculations made regarding the company's financial performance, the company is expected to be more effective and efficient in using company assets, besides that the company is also expected to be able to stabilize the efficient cost of capital. So that the company can be optimal in achieving maximum profit. In carrying out financial performance, companies are expected to include elements of the cost of capital by using the Residual Income (RI) method.
Analisis Perbandingan Kinerja Keuangan Pada Bank Syariah Bukopin Dan Bank Victoria Syariah Periode 2015-2019 Mahdi Hendrich; Irsan; Feni Fadilah
Jurnal EKOBIS (kajian Ekonomi dan Bisnis) Vol 5 No 2 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 2 (Juni 2022)
Publisher : Jurnal EKOBIS (kajian Ekonomi dan Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48093/ejurnal.v5i2.82

Abstract

Financial performance is a formal effort to evaluate the efficiency and effectiveness of the company in generating a certain profit and cash position. By measuring financial performance, it can be seen the prospects for the growth and development of the company's finances. The company is said to be successful if the company has achieved a certain predetermined performance. The purpose of this study was to analyze and compare the financial performance of Bukopin Syariah Bank and Victoria Syariah Bank based on the ratio of liquidity, solvency, profitability, and activity in 2015 to 2019. The type of research used in this research is descriptive quantitative approach. Data collection techniques are by using documentation techniques. The results of this study indicate that the financial performance based on liquidity ratios, solvency ratios, and activity ratios in 2015-2019 Bank Victoria Syariah Bukopin is better than the financial performance of Bank Syariah Bukopin. Although based on the profitability ratios of Bank Syariah Bukopin and Bank Victoria Syariah, they are still categorized as unhealthy. However, based on the 2015-2019 profitability ratios, Bank Syariah Bukopin has better financial performance compared to the profitability ratios of Bank Victoria Syariah.
Co-Authors Akhmad Idris, Akhmad Aryo Deka Tamara Ramadona Feni Fadilah Heidiani Ikasari, Ines Hilmy Afif, Muhamad Lia Sari Mahdi Hendrich Mamonto , Andi Annisa N. Nurcahya, Dhimas Nurliyantika, Rizka Rais Aminurdin, Latifaza Riyadh Muzakki, Muhammad Rizki Vitalia Rizky Faturohman, Ilham Saputra, Ricky Suratini Usulu, Elvira M. Utama, Meria WAHYUDI Zein Ghozali