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All Journal Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Edunomika (JIE) Global Financial Accounting Journal Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Finance and Business Digital (JFBD) Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Journal of Accounting Taxing and Auditing (JATA)
Dewi Silvia
Universitas Mitra Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Public Health Social Sciences

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Journal : Journal of Accounting Taxing and Auditing (JATA)

 1 
Penerapan Standart Akuntansi Keuangan Entitas Mikro kecil dan Menengah Dalam Penyusunan Laporan Keuangan U.D PALWA GROUP Anita Puspa Dwi; Dewi Silvia
Journal of Accounting Taxing and Auditing (JATA) Vol 3, No 1 (2022)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v3i1.798

Abstract

Financial statements are a tool for analyzing financial performance that can provide information related to financial position and business performance. The purpose of this study is to help business owners who in this study are UD. Palwa Group in making financial reports based on SAK EMKM. The method used is qualitative method. The research was conducted to identify financial activities and prepare financial reports based on SAK EMKM. This research is a case study with the object of research is an SME that has not implemented the preparation of financial statements based on SAK EMKM. Data were collected by means of interviews and documentation. This study shows that UD. Palw Group compiling financial reports is still very simple and manual because the owner of UD. Palwa Group only records income and expenses to obtain profit information. Keywords: Financial Report, SAK EMKM
“Pengaruh Gross Profit Margin (GPM), Return On Equity (ROE) Terhadap Pertumbuhan Laba (studi kasus pada perusahaan sub sektor pertambangan batubara yang terdaftar di BEI periode 2017-2019)” Anita Puspa Dewi; Dewi Silvia
Journal of Accounting Taxing and Auditing (JATA) Vol 2, No 2 (2021)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v2i2.687

Abstract

 Penelitian ini bertujuan untuk mengetahui pengaruh Gross Profit Margin (GPM), Return on Equity (ROE) terhadap pertumbuhan laba dengan studi kasus pada perusahaa sub sektor pertambangan batubara yang terdaftar di BEI periode 2017-2019. Metode yang digunakan dalam pengambilan sampel dengan menggunakan  purposive sampling sehingga diperoleh sampel dalam penelitian ini berjumlah 10 perusahaan. data yangdipakai adalah data sekunder berupa laporan keuangan. Sedangkan alat analisis yang digunakan adalah regrsi liner berganda. Dan hasil output SPSS bahwa secara simultan Gross Profit Margin (GPM) dan Return on Equty (ROE) berpengaruh terhadap pertumbuhan laba sedangkan secara parsial Gross Profit Margin (GPM) tidak berpengaruh terhadap pertumbuhan laba begitu juga halnya dengan Return on Equty (ROE) tidak berpengaruh secara parsial terhadap pertumbuhan laba Kata Kunci : Gross Profit Margin (GPM), Return on Equity (ROE), Pertumbuhan Laba
Co-Authors Amelia Anwar Anita Puspa Dewi Anita Puspa Dwi Aprilia Eka Putri Arie Sarjono Idris Euis Miftahul Eva Desriantika Hasbullah Hasbullah Ines Aryani Meita Sekar Sari Meita Sekar Sari Meita Sekar Sari Sari Moli Perani Nur Salma Salsabrina Windo Putri Deffi Suhendar Suhendar Yulistina Yulistina