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All Journal Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)
Febransyah Febransyah
Universitas Tridinanti Palembang
Economics, Econometrics & Finance

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ANALISIS TINGKAT PEMAHAMAN AKUNTANSI BERBASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH : PADA KANTOR CAMAT TANJUNG BATU KAB. OGAN ILIR Febransyah Febransyah; Dinda Astari
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (73.003 KB) | DOI: 10.52333/ratri.v2i2.764

Abstract

In reforms in the field of state finance, a significant change is a change in government accounting that is transparent and accountable. One of the important keys in the management of state finances is related which aims to provide basic guidelines in the preparation and presentation of government financial reports, both central and local governments. Government Accounting Standards (SAP) are requirements that have legal force in an effort to improve the quality of government financial reports in Indonesia. This study aims to determine the readiness of the TanjungBatu sub-district office in implementing accrual-based Government Accounting Standards in preparing financial reports.The data source used in this study is primary data. Primary data is data obtained by the author directly from parties related to the Financial Statements of the TanjungBatu District Head Office. In addition, secondary data is also used in the form of financial reports. Data collection techniques were carried out by observation and in-depth interviews with the head of the financial subdivision and expenditure treasurer at the TanjungBatu sub-district office, OganIlir Regency and the research data used were primary data, namely data obtained directly from respondents in the form of interview data and documentation. The data analysis technique used is qualitative analysis which is expressed in the form of words, sentences and images that are collected and analyzed.The results of this study indicate that the level of understanding in the implementation of accrual-based government accounting standards is a reflection of a formality is quite good. This is supported by a government regulation that requires all local governments including the OganIlir Regency Government, especially the TanjungBatu Sub-District Office to implement accrual-based SAP. Suggestions from the author are needed for the development of understanding of government managers, especially employees of the TanjungBatu sub-district office on accrual-based Government Accounting Standards. Keywords: Government Accounting Standards, Accrual Basis, Financial Statements.
PENGARUH CURRENT RATIO DAN DEBT RATIO TERHADAP RETURN ON ASSET PADA PT.TIMAH BANGKA (PERSERO) TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019 Febransyah Febransyah; Herlan Junaidi; Septo Wijaya
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 4, No. 1, Juli-Desember 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v4i1.988

Abstract

This study aims to analyze the effect of Current Ratio and Debt Ratio on Return On Assets at PT Timah Tbk. The samples used in this study were 36 samples. Multiple linear regression analysis method. on the variables and through the SPSS for Windows 26.00 program. The regression coefficient for the Current ratio variable is 0.778 which states that each addition of 1% CR will cause an increase in the ROA value of 0.778 and for the Debt Ratio variable of -2.437, it states that each addition of 1% DR will cause a decrease in the ROA value of 2.437. the coefficient of determination (R2) is 0.908 or 90.8% meaning that the combination of independent variables, namely X1 (Current Ratio), X2 (Debt Ratio) is able to explain the dependent variable (Y) namely ROA of 90.8%, the rest is 9.2% (100% - 90.8% ) is explained by other variables not examined in this study. Partial test results (t) for the Current Ratio, the results of the comparison between tcount and ttable are 1.613 < 2.035 and Sig value is 0.116 > 0.05. This shows that the Current Ratio does not have a significant partial effect on Return On Assets. and the results of the partial test calculation for the Debt Ratio, the results of the comparison of tcount and ttable are [-9.922] > 2.035 and the value of Sig 0.00 < 0.05. The results of the regression coefficient test can be concluded that the Debt ratio has an effect on Return On Assets. Simultaneous test results (F) can be seen that the calculated F value is 162,303 with a significance value of 0.000. This indicates that the calculated F value has a value greater than Ftable (162,303 > 3.28) and the sig value is 0.00 < 0.05. The results of the regression coefficient test can be concluded that the Current Ratio and Debt Ratio simultaneously have a positive and significant effect on Return On Assets. For further research, researchers suggest using other independent variables such as Acid Test Ratio, Return on investment, receivable turnover, Total Asset turnover, debt to equity ratio that can affect Return On Assets that has not been studied in this studKeywords: Current Ratio, Debt Ratio and Return On Asset 
Co-Authors Dinda Astari Herlan Junaidi Septo Wijaya