Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : INVOICE : JURNAL ILMU AKUNTANSI

ANALISIS PENERAPAN STANDAR AKUNTANSI DAN SISTIM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN Alwi Alwi; M Rimawan; Aliah Pratiwi
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.569 KB) | DOI: 10.26618/inv.v2i2.4112

Abstract

This study aims to analyze the effect of the adoption of Government Accounting Standards and Internal Control Systems on the Quality of Financial Statements of case studies conducted at the Regional Government Work Unit in Bima City Government. The research instrument used was a questionnaire with a Likert scale. The population and sample in this study is the Regional Work Unit as an accounting entity in the Bima City government area. The sampling method in this study uses a purposive sampling method with the Quota Sampling approach with each SKPD there are 3 respondents sampled namely the Head of Finance, Section Head as reviewer of the financial statements that have been prepared and Accounting Section Staff in charge of directly compiling financial statements. Data analysis techniques used in this study are the Validity Test, Reliability Test, Classical Assumption Test (Normality, Multicollinearity, Autokoerlasi) and Hypothesis Test with Multiple Linear Regression Test. The results of the analysis conducted in this study indicate that there is a positive influence on the application of Government Accounting Standards and Internal Control Systems to the Quality of Financial Statements in the Regional Government Work Unit of the City of Bima.
Profitability, Liquidity, Solvency and Activity Analysis to Assess Financial Performance of PT. Visi Media Asia Tbk. Putri Wahyu Ikasanti; Alwi Alwi
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.9001

Abstract

The purpose of this research is to find out and analyze how big the financial performance of PT. Visi Media Asia, Tbk. In measuring the company's financial performance, the data analysis technique used is financial ratio panalysis which includpes 1). Profitability (Return on assets, Return on equity and Net profit margin) 2). Liquidity (Current ratio, Cash ratio and Quick ratio) 3). Solvency (debt to assets and debt to equity ratio) and 4). Activities (Total asset turnover and inventory turnover). using the One Sample T-test with the help of the SPSS Version 20 program. The sample used in this study is the financial statements in the form of balance sheets, income and cash flows for the last 10 years from 2015. 2011 – 2020. Based on the results of research and analysis shows that 1). Financial performance of PT. Visi Media Asia Tbk during 2011-2020 in terms of profitability ratios, the results of the study show that each of these indicators is considered not performing well. 2). Liquidity, the results of the study show that through the indicators of the current ratio and cash ratio, it is known that the financial performance of PT. Visi Media Asia Tbk, is considered not to perform well. Meanwhile, when viewed from the quick ratio, it is known that the financial performance of PT. Vision of Media Asia Tbk, which is considered to be performing well. 3). Solvency, financial performance research results show that each of these indicators is considered not performing well and 4). The results of the calculation of the activity ratio show that the financial performance of PT. Visi Media Asia Tbk, from each of these indicators is also considered not to perform well.