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Universitas Tridinanti Palembang

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ANALISIS SIKLUS PENDAPATAN PADA CV. BORNEO BANGUN NUSA PALEMBANG Rizal Effendi; Noviarni Noviarni
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 (733.894 KB) | DOI: 10.52333/ratri.v2i2.765

Abstract

The goal of a company in general is to get as much profit as possible. One way to get a profit is by selling effectively and efficiently because sales are the main source of company revenue. The accounting information system for sales and cash receipts is one of the accounting information subsystems that explain how the procedures should be in carrying out sales activities and cash receipts from sales, so that manipulation of sales and cash receipts can be avoided. Procedures are a series of administrative activities that usually involve several or more people and are structured to ensure uniform treatment of company transactions that occur. In this sales and cash receipt accounting information system, it will inform users about how these activities are carried out, what documents are required, and which parties are authorized to authorize cash sales and receipts activities.Keywords: Procedures, sales, cash receipts
PENGARUH CURRENT RATIO (LDR) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Martha Rianty; Noviarni Noviarni
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.v4i1.975

Abstract

This study examines the Effect of Current Ratio (LDR) and Loan to Deposit Ratio (LDR) on Return On Assets (ROA) in Banking Companies Listed on the IDX. Basically, this thesis discusses how the Effect of Current Ratio (LDR) and Loan to Deposit Ratio (LDR) on Return On Assets (ROA) to measure the company's ability to pay off the company's debt can be measured from the level of liquidity of the company itself. While debt is one of the factors of a company's profitability. This study uses analytical methods, namely quantitative methods, descriptive statistical tests, classical assumption tests, multiple regression analysis, coefficient of determination tests, and hypothesis testing. The population in this study is 45 banking companies listed on the IDX from 2018-2020 with the observation period of the annual report published by Bursa Efek Indonesia, which is 12 observation samples.Keywords: Current Ratio, Loan to Deposit Ratio and Return On Asset