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ANALISA KINERJA KEUANGAN PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA, MALAYSIA DAN THAILAND MENGGUNAKAN ANALISIS RASIO DAN RISK BASED CAPITAL NGATIMIN NGATIMIN
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 2 (2018): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.431 KB) | DOI: 10.32493/keberlanjutan.v3i2.y2018.p869-883

Abstract

AbstractTo measure financial performance analysis using ratio analysis in accordance with PSAK 28 which consists of Underwriting Ratio, Loss Ratio, Commission Expense Ratio, Liability to Liquid Asset Ratio, Investment to Technical Reserve Ratio, Net Premium Growth, Own Retention Ratio. Parameter used in Indonesia is Risk Based Capital (RBC) in accordance with Decree of Minister of Finance No. 424 / KMK.06 / 2003. The results of the ratio analysis based on the report of annual report are Underwriting Ratio of Indonesia 24.09%, Malaysia 13.70% and Thailand 12.22%, Loss Ratio Indonesia 44.44%, Malaysia 55.99% and Thailand 60.05% Malaysian Revenue Commission 11.53%, Indonesia 11.99% and Thailand 19.40%, Malaysia Liquidity Ratio 83.45%, Indonesia 55.96% and Thailand 54.42%, Investments to Technical Ratio of Indonesia 685.36% , Thailand 318.18% and Malaysia 93.65%, Net Premium Growth Ratio Indonesia 21.56%, Malaysia 13.29% and Thailand 4.42% and Own Retention Ratio Thailand 851.72%, Malaysia 79.14% and Indonesia 72.12%. While his Risk Base Capital analysis is Thailand 907.58%, Malaysia 920.68% and Indonesia 415.07 Keywords: Financial Statement, Ratio Analysis, Risk Based Capital
Penerapan Akuntansi Pada Usaha Mikro Kecil dan Menengah di Kecamatan Cimanggis Kota Depok Rosidah Rosidah; Ngatimin Ngatimin
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2023): Perilaku Organisasi dan Efektivitas Kerja
Publisher : Prisani Cendekia

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Abstract

Accounting is an information system that produces reports to interested parties regarding economic activities and company conditions. Until now, there are still many Micro, Small and Medium Enterprises (MSMEs) that support the nation's economy that have not applied accounting in running their businesses. This study aims to identify and analyze the application of accounting for Micro, Small and Medium Enterprises (MSMEs) and the constraints they face. This study took 30 MSMEs in Ciamnggis District, Depok City. This research method is a survey research, research that takes data or information from a sample of a population using questionnaires and interviews as data collection tools. The data were obtained from MSME entrepreneurs in Cimanggis District, Depok City. This research is qualitative in nature. The results showed that most of the MSMEs in the Cimanggis sub-district, Depok City had already recorded sales, purchases of supplies, although in a simple way. The obstacles that hinder MSMEs in implementing accounting include educational background, never having attended accounting training and there are still many actors who do not understand the importance of accounting in their business.
Penerapan Akuntansi Pada Usaha Mikro Kecil dan Menengah (UMKM) Wardokhi Wardokhi; Ngatimin Ngatimin; Hidayatul Muarifin
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2023): Perilaku Organisasi dan Efektivitas Kerja
Publisher : Prisani Cendekia

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Abstract

This research was conducted on MSME actors on Jln. Using a descriptive qualitative research type, Surya Kencana Pamulang, South Tangerang, Banten Province. The type of data used is primary data. In addition, in this study, a survey technique was used using a questionnaire. The analysis technique of this research is a qualitative descriptive analysis technique. The results of this study concluded that MSME actors on Jln. Surya Kencana Pamulang, South Tangerang, Banten Province, has recorded the results of daily sales, purchases of raw materials (inventory), daily expenses, and payroll for those who have employees, but accounting standards have not been met because they are still in the form of simple records. The obstacle SMEs face in applying for accounting is due to their educational background, most of which are junior high schools, some are vocational schools, but their knowledge of accounting still needs to be improved and also because there is no need for the application of accounting