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All Journal EKONOMIS : Journal of Economics and Business Majalah Ilmiah Warta Dharmawangsa Jurnal Pengabdian Masyarakat Madani (JPMM) Worksheet : Jurnal Akuntansi
Malesa Anan
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Religion Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education

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Analisis Rasio Kinerja Keuangan Pemerintah Kota Medan Tahun 2014-2018 Listya Devi Junaidi; Malesa Anan
Ekonomis: Journal of Economics and Business Vol 5, No 2 (2021): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i2.367

Abstract

It is very important to measure financial performance to assess the accountability of local governments in managing regional finances. Accountability is not just the ability to show how public money is spent but includes the ability to show how public money is spent efficiently, effectively and economically. The problem that is currently being faced by the Medan City Government is the fluctuating percentage of PAD achievement of the Medan City Government from 2014 – 2018. This study aims to determine the financial performance of Medan City measured based on the Regional Financial Independence Ratio Analysis, PAD Effectiveness Ratio, PAD Efficiency Ratio, Ratio Degree of Fiscal Decentralization, Growth Ratio and Harmony Ratio for the period 2014-2018. This study uses a quantitative descriptive method that is doing calculations on the financial data obtained to solve problems that occur by analyzing the ratio of regional financial independence, PAD effectiveness ratio, PAD efficiency ratio, fiscal decentralization degree ratio, growth ratio and compatibility ratio. The results of this study indicate that the financial performance of the Medan City Government is quite good from the aspect of independence with the "participatory" category, then from the aspect of the effectiveness ratio and efficiency ratio, it is still necessary to pay attention again because the average ratio results show the category of being less effective and less efficient. On the aspect of the degree of decentralization, the results show a "medium" category where the amount of PAD contributes quite well to regional income in Pemko Medan. The resulting compatibility ratio shows that the percentage of the use of APBD for operational expenditure is higher at 76.7% compared to capital expenditure, which is 23.2%. The results of the regional income and expenditure growth ratio in the Medan City Government have decreased and increased every year.
PERANAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU DALAM MENUNJANG KELANCARAN PRODUKSI PADA PT. DASKO DAVITEK PERSADA Aloina BR Purba; Malesa Anan
Worksheet : Jurnal Akuntansi Vol 1, No 1 (2021)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i1.1536

Abstract

Inventory of raw materials plays an important role for the company, because it isan element of company assets that have material value in a relatively large amountand value, as well as assets that are sensitive to time, decline in market prices,damage and excess costs caused by errors in handling. The formulation of theproblem in this study is whether the application of the accounting informationsystem for raw material inventory at pt. Dasko davitek persada has beenimplemented effectively and efficiently and how is the role of the accountinginformation system for inventory of appropriate raw materials so that it can supportthe smooth running of production at pt. Dasko davitek persada. Pt. Dasko davitekpersada has been implemented effectively and efficiently, as well as to determinethe role of the appropriate raw material inventory accounting information systemin supporting the smooth production process at pt. Dasko davitek persada.Keywords : Accounting Information System, Raw Material Inventory, Smoo
PkM Pelatihan Penyusunan Laporan Keuangan pada BumMas Kresja Sebagai Peningkatan Pengelolaan Usaha Terdampak Pandemi Malesa Anan
Jurnal Pengabdian Masyarakat Madani Vol 3 No 1 (2023): Jurnal Pengabdian Masyarakat Madani (JPMM)
Publisher : Sekolah Tinggi Ekonomi Bisnis Syariah Bina Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jpmm.v3i1.125

Abstract

BUMMAS (Community Owned Enterprise) KRESJA is one of the Community Owned Enterprises located in Firdaus village, Sei Rampah District, and Deli Serdang Regency, which consists of various business units from at least 43,825 business units in the Sei Rampah area that are engaged in the business of processing snacks or ole-ole typical of the area. From the results of interviews with BUMMAS KRESJA management during the PkM pre-activity survey, information was obtained that there were still many MSME entrepreneurs who had not kept financial records of the business units they were running. This is caused by the absence of human resources who can prepare financial reports, especially those that are in accordance with the basic principles of accounting. This community service activity (PkM) is independent in nature and carried out by Dharmawangsa University lecturers. In its implementation, it is carried out using two methods, namely the lecture method (socialization) and the tutor method (practice). Based on the activities that have been carried out by the lecturer in implementing the PkM community service activities for activity partners, namely the MSME actors group who are members of BUMMAS KRESJA, it can be concluded that the activities are going as expected. This is due to participants and partners who are enthusiastic about participating in a series of activities. Communication was also established during the activities carried out, with question-and-answer discussions related to accounting and the preparation of activity reports. From this activity, it is hoped that it will provide benefits to partners in the form of independence, ability, and skills in compiling financial reports for MSME business units that are members of BUMMAS KRESJA.
PENERAPAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO.2 TENTANG LAPORAN ARUS KAS PADA CV. MANDIRI PRATAMA SEJAHTERA Ida Ayu Putu Imanuelita Manik; Eddy Iskandar; Malesa Anan
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3465

Abstract

CV. mandiri Pratama Sejahtera adalah salah satu perusahaan yang bergerak dalam bidang usahapengelolaan kayu menjadi kemasan kayu yang dibuat sesuai denangan jenis dan ukuran daripermintaan konsumen. Adapun produk yang dihasilkan antara lain: wooden pallet, plywood pallet, paerpallet dan wooden box and create. Sebagaimana Pernyataan Standar Akuntansi Keuangan (PSAK)No.2 telah mengharuskan tiap perusahaan untuk mencantumkan laporan arus kas sebagai bagian darilaporan keuangan. Penelitian ini berusaha untuk mengetahui pengaruh laporan arus kas terhadappengambilan keputusan ekonoomi dan untuk memperoleh gambaran mengenai telah sejauhmanaperusahaan telah menerapkan PSAK No.2. Dalam penyajiannya laporan arus kas perusahaanmenggunakan metode langsung karena metode ini dianggap lebih sederhana dan mudah dipahami.Metode analisis data yang digunakan adalah dengan metode deduktif dimualai dengan mengumpulkandata, menganalisa, menginterpretasikan dan menarik simpulan. Teknik pengumpulan data denganobservasi dan dokumentasi.
Analisis Cash Ratio, Quick Ratio Dan Current Ratio Terhadap Return On Asset (Studi Kasus: Perusahaan Sektor Pertanian Yang Terdaftar Pada Bursa Efek Indonesia (BEI) Periode 2017 – 2022) Malesa Anan
Jurnal Warta Dharmawangsa Vol 17, No 4 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v17i4.3805

Abstract

Co-Authors Aloina BR Purba Eddy Iskandar Ida Ayu Putu Imanuelita Manik Listya Devi Junaidi