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All Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Strategi
Riza Syahputera
Universitas Tridinanti Palembang
Economics, Econometrics & Finance

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PENGARUH PENDAPATAN, MODAL, ASET KOPERASI DAN VOLUME USAHA, TERHADAP SISA HASIL USAHA PADA KOPERASI KARYAWAN PTPBA (KOPKARBARA) Riza Syahputera; Martha Rianty N
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 2 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

This study aims to examine the effect of income, capital, cooperative assets, and business volume on the remaining results of operations of the cooperative employees of PT. Tambang Batubara. The data in this study uses panel data for the period 2009 to 2018 with a sample size of 10 years of the cooperative financial statements of employees of PT. Tambang Batubara. The analysis model used is multiple linear regression, classic assumption test and economies of scale. The results showed that the income, capital, business volume, and assets of the cooperative had a positive and significant effect on the remaining results of the cooperative business of the employee cooperative of PT. Tambang Batubara, while assets have a negative and significant effect on the remaining results of the cooperative operations of employees of PT. Tambang Batubara. It is hoped that policy makers will continue to improve the remaining results of the cooperative business of employees of PT. Tambang Batubara, increasing the amount of income and working capital for the cooperative employees of PT. PT. Tambang Batubara, thus making the cooperative's performance more developed in its economic business activities. Penelitian ini bertujuan untuk menguji pengaruh Pendapatan, modal, asset koperasi, dan volume usaha terhadap sisa hasil usaha pada koperasi karyawan PT. Tambang Batubara. Data dalam penelitian ini menggunakan data panel periode tahun 2009 sampai dengan tahun 2018 dengan jumlah sampel 9 Tahun laporan keuangan koperasi karyawan PT. Tambang Batubara. Model analisis yang digunakan adalah regresi linear berganda, uji asumsi klasik dan skala ekonomi. Hasil penelitian menunjukkan bahwa pendapatan, modal, volume usaha, dan aset koperasi berpengaruh positif dan signifikan terhadap sisa hasil usaha koperasi koperasi karyawan PT. Tambang Batubara, sedangkan asset berpengaruh negatif dan signifikan terhadap sisa hasil usaha koperasi karyawan PT. Tambang Batubara.. Diharapkan bagi pengambil kebijakan untuk terus meningkatkan sisa hasil usaha koperasi karyawan PT. Tambang Batubara, menambah jumlah pendapatan dan modal usaha koperasi karyawan PT. Tambang Batubara, sehingga membuat kinerja koperasi lebih berkembang dalam kegiatan usaha ekonominya.
ANALISIS SISTEM PENGENDALIAN INTERN ATAS PERSEDIAAN BARANG DAGANGAN PADA PT.PERUSAHAAN PERDAGANGAN INDONESIA Muhammad Ridwan; Riza Syahputera
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (987.827 KB) | DOI: 10.52333/ratri.v2i1.727

Abstract

PT. Indonesian Trading Company is a company engaged in the distribution of building materials, fertilizers, pharmaceuticals, and basic necessities to meet the needs of the community. This study uses descriptive qualitative research methods, namely analyzing and describing the application of management control systems to reports on inventory management at PT. Indonesian Trading Company Palembang Branch.The results of the research seen at PT. Indonesian Trading Company is quite effective because the company uses perpetual recording, making it easier for leaders to obtain inventory records in the warehouse. The existence of a clear and structured structure at PT. The Indonesian Trading Company will make the division and implementation of the duties of each section and each work function will minimize data errors on the inventory of goods. Keywords: Distributor of staples, Management Control System, Inventory Management
PERANAN SISTEM PELAPORAN AKUNTANSI TRANSPARANSI DAN AKUNTABILITAS PADA BADAN AMIL ZAKAT NASIONAL KABUPATEN LAHAT Riza Syahputera; Padriyansyah Padriyansyah; Trie Sartika Pratiwi
Strategi : Jurnal Manajemen Vol 12, No 02 (2022): Oktober
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/strategi.v12i02.985

Abstract

The National Amil Zakat Agency (BAZNAS) in Lahat district was formed, to collect zakat and infaq/alms funds and distribute them according to the guidance of the Al-Qur'an and Al-Hadith. This study aims to determine whether the role of the transparency and accountability accounting reporting system by BAZNAS Lahat district has been implemented based on the Statement of Financial Accounting Standards 109 of 2008. From the results of research conducted by direct observation, interviews, and documentation, it was found that reports on changes in funds do not present reports changes in non-halal funds and reports on changes in assets under management. This is due to several obstacles faced by amil, namely regarding the Management Information System of the National Amil Zakat Agency (SIMBA) and also a lack of understanding of zakat and alms accounting in accordance with Statement of Financial Accounting Standards 109Keywords: accounting reporting, transparency and accountability at BAZNAS
Co-Authors Martha Rianty N Muhammad Ridwan Padriyansyah Padriyansyah Pratiwi, Trie Sartika