Articles
<![CDATA[Prediksi Kebangkrutan Dengan Metode Springate Score (Studi Kasus Pada PT Mutiara Cintanami Sejahtra) ]]>
<![CDATA[Prayoga Romin Syaputra]]>;
<![CDATA[Ahmad Tomu]]>
<![CDATA[ Journal of Financial and Tax Vol 1 No 1 (2021): Edisi Maret 2021 ]]>
Publisher : <![CDATA[STIE Jambatan Bulan ]]>
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DOI: 10.52421/fintax.v1i1.141
<![CDATA[In general, bankruptcy is defined as the company's failure to carry out operations to achieve its goals. The purpose of this research is to find out the potential for bankruptcy at PT Mutiara Cintanami Sejahtra. The research method used is descriptive method. The type of data used is quantitative and qualitative data. Data collection techniques are with documentation. The analysis tool used is Springate Score analysis. The Formula Springate Score: 1.03X1 + 3.07X2 + 0.66X3 + 0.4X4. The results showed that PT Mutiara Cintanami Sejahtra is in good health]]>
<![CDATA[ANALISIS PERBANDINGAN METODE PENYUSUTAN AKTIVA TETAP PADA PT UNO RITEL PAPUA ]]>
<![CDATA[Alfrianti Palungan]]>;
<![CDATA[Ahmad Tomu]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 2 No 1 (2018): JURNAL ULET (Utility, Earning and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
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<![CDATA[This research aims to determine the difference between the depreciation expense of depreciation method of fixed assets at PT Uno Retail papua and to determine which depreciation method should be used by PT Uno Retail Papua . This research is a comparative research. The data used are primary data in the form of interviews with resource persons and secondary in the form of corporate financial statements. Data collection techniques in this research is through interviews, documentation and heritage studies. To determine the difference between the depreciation expense of fixed assets at PT Uno Retail Papua is done by comparing the results of calculations using straight-line method, the method of the number of years, and the declining balance method. The result of this research showed that the burden of depreciation of fixed assets at PT Uno Retail in 2016 by using smaller straight-line method that is equal to Rp75.639.554 compared to the amount of depreciation expenses using the method of number of Rp130.123.539 the declining balance method is Rp151.279.137. The method that maximizes profit PT PT Uno Retail papua is a straight line method because with the use of the method then the profit earned is Rp68.003.369 compared to the method of the number of year numbers earned profit Rp20.329.882 or using a double declining balance method that earns only Rp1.818.734.]]>
<![CDATA[ANALISIS KINERJA LAPORAN KEUANGAN DAN PERHITUNGAN PAJAK PENGHASILAN PASAL 21 PADA PT MULTI SUKSES ]]>
<![CDATA[Rian Agustini]]>;
<![CDATA[Ahmad Tomu]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 2 No 2 (2018): JURNAL ULET (Utility, Earning and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
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<![CDATA[This study aims to determine the performance of financial statements and income tax at PT Multi Sukses.This research method uses descriptive research methods. The collection is done by: (1) Conducting Observation which is a direct observation of the activity of calculating Article 21 income tax on PT Multi Sukses. (2) Conducting interviews that are conducting interviews with people who can be used as resource persons who are considered to have adequate knowledge of the problem under study. This interview can be done with the leadership or employees of PT Multi Sukses company. (3) Literature techniques, namely by looking for data on monthly reports in the company.To find out the difference in the performance of PT Multi Sukses's financial statements, liquidity, leverage and profitability ratios are used. Article 21 income tax is calculated by taking into account the tax rate.The results of the analysis show that PT Multi Sukses's financial performance is in a good level of liquidity. surveyed from the leverage ratio from 2014 to 2015 has decreased, PT Multi Sukses has a good leverage ratio. The smaller the ratio level, the safer. Profitability ratios from 2014 to 2015 have increased. PT Multi Sukses is obliged to pay off the lack of tax payments payable under the law before the Annual Income Tax notification letter is submitted and no later than the deadline for submitting annual notification letters.]]>
<![CDATA[ANALISIS BREAK EVENT POINT (BEP) PADA USAHA BATAKO BAHAR ]]>
<![CDATA[Ahmad Tomu]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 1 No 1 (2017): JURNAL ULET (Utility, Earning and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
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<![CDATA[The aim of this research are: 1) To know the salling (unit and rupiah) must be done by Batako Bahar business to be at a point BEP. 2) To know the salling (unit and rupiah) must be done by Batako Bahar business to achieve profit is planned amount to Rp 540.000.000, - 3) To know the percentage of sold decrease (based on budget) to be at a point BEP. The data collection instrument used in this research are: 1) Documentation, which collecting note obtained from a varies written sources, whether they are from Batako Bahar and also from other business which has relationship with the reserach, documentation is a note which taken in the past such as notes, books and others. 2) Interviews, is a method of collecting the data by question and answer, or communicate directly with people who has related with the problems in the research to get the better data). The results of research show that 1) The minimal sales volume that should be done by Batako Bahar to be at a point BEP amounted to 252.370 units, or Rp 656.162.532; 2) The volume of sales that must be done by Batako Bahar achieve the planned profit during 2015 amount to Rp 540.000.000,- is 966 362 units or Rp 2.512.542.955; 3) the percentage decrease in salling (on a budget) to be at a point BEP is 68%.]]>
<![CDATA[ANALISIS PENGGUNAANACTIVITY BASED COSTING(ABC) UNTUK MENENTUKAN HARGA POKOK PRODUK DAN HARGA JUAL PADA KEDAI ROTI MAROS TIMIKA ]]>
<![CDATA[Murnitasari .]]>;
<![CDATA[Ahmad Tomu]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 3 No 1 (2019): JURNAL ULET (Utility, Earning and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
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<![CDATA[This study aims to determine the cost of products using the activity based costing method and to find out the selling price of the product on the basis of determining the cost of production using the activity based costing method at the Maros Bakery. The method used in this research is descriptive analysis method. The analytical tool used was calculating the cost of production and calculating the selling price. From the results of the study it can be concluded that the cost of production and selling prices use a higher activity based costing method other than the original flavored bread product. This is because the burden of overhead on each product is charged to several cost drivers so that this method is able to allocate activity costs to each product precisely based on the consumption of each activity.]]>
<![CDATA[ANALISIS PENENTUAN JUMLAH PERSEDIAAN KAS OPTIMAL DENGAN MODEL MILLER-ORR PADA PT MULTI SUKSES ]]>
<![CDATA[Alfriyanti CH Tonapa]]>;
<![CDATA[Ahmad Tomu]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 3 No 2 (2019): JURNAL ULET (Utility, Earning and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
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<![CDATA[This study aims to determine the optimal amount of cash that PT Multi Sukses must have based on the Miller-Orr Model. Data analyzed using descriptive methods, to describe a situation or problem based on facts and data obtained and collected in this study. Data collected by observation and literature review. To answer the research problem, analysis of variance and optimal value of cash are used Mille-Orr model. The results showed the cash condition at PT Multi Sukses was classified as unfavorable, because the cash withdrawal by the owner of the company was too large which impact to the insufficient of cash availability to meet the company's short-term obligations. PT Multi Sukses's cash position in 2013 exceeded the cash limit set by the company at Rp 10,000,000.]]>
<![CDATA[ANALISIS PENGARUH MODAL KERJA TERHADAP KEMAMPULABAAN PADA TOKO MAZAYYA ]]>
<![CDATA[Nur Fatma]]>;
<![CDATA[Ahmad Tomu]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 4 No 2 (2020): Jurnal Ulet (Utility, Earning, and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
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<![CDATA[To achieve the company’s goal, namely increasing firm value by maximizing profitability, there are various factors that affect the level of profitability. Therefore, this study aims to determine the effect value of cash turnover, accounts receivable turnover and inventory turnover on profitability at Mazayya’s Store during 2015-2018.This study uses an associative method to describe the influence relationship between variables with multiple linear regression analysis instruments. The research data were collected using observation, interview, and documentation techniques. The results showed that the variable cash turnover and accounts receivable turnover did not have a significant effect on profitability at Mazayya's Stores, while the inventory turnover variables had a significant effect on profitability at Mazayya's Stores.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PERUSAHAAN DENGAN METODE ECONOMIC VALUE ADDED (EVA) PADA TOKO ANNISA ]]>
<![CDATA[mirce kakanga]]>;
<![CDATA[Ahmad Tomu]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 5 No 1 (2021): JURNAL ULET (Utility, Earning and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
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<![CDATA[This study aims to determine financial performance with the Economic Value Added (EVA) method at Annisa’s Store during 2019. The research method used is descriptive method. This study uses quantitative data obtained from Annisa’s Store which is then analyzed using the Economic Value Added (EVA) method. The indicators of EVA methods in measuring store financial performance include Net Operating Profit After Tax (NOPAT), Invested Capital, Weight Average Cost Of Capital (WACC), and Capital Charges. The results showed that the financial performance of the January - June period was negative, meaning that during this period the company had not been able to create added value, this was because the NOPAT value obtained was smaller than the Capital Charges. However, in the July - December period it has increased so that it has positive value, meaning that the company is able to create added value.]]>
<![CDATA[ANALISIS ANGGARAN KAS SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN PADA TOKO PHALENG COLLECTION & CUSTOM ]]>
<![CDATA[Ahmad Tomu]]>;
<![CDATA[Felisia Angreyani]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 5 No 2 (2021): JURNAL ULET (Utility, Earning and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
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<![CDATA[This research aims to determine the effect of the cash budget as a tool for planning and controlling the level of effectiveness and efficiency at the Phaleng Collection & Custom Store for the period 2019-2020. The research method used is descriptive qualitative. The analysis begins by collecting data from the Phaleng Collection & Custom Store, then analyzing how to use the cash budget and then making a comparison between theory and practice in the field. The results of this research, it is known that the cash budget as a planning and controlling tool has an influence on the level of effectiveness and efficiency]]>
<![CDATA[ANALISIS RASIO LIKUDITAS AKTIVITAS DAN PERTUMBUHAN LABA PADA KSP KARYA ABADI ]]>
<![CDATA[Asmarani Tasik Madika]]>;
<![CDATA[Ahmad Tomu]]>
<![CDATA[ JURNAL ULET (Utility, Earning and Tax) Vol 6 No 1 (2022): JURNAL ULET (Utility, Earning and Tax) ]]>
Publisher : <![CDATA[Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan ]]>
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<![CDATA[This study aims to determine the level of liquidity, effectiveness of working capital and the rate of profit growth at KSP Karya Abadi by using financial ratio analysis, namely the ratio of liquidity, activity and profit growth. This research was carried out in Mimika Regency, precisely at the KSP Karya Abadi which is located on Leo Mamiri Street. The results of the study show that the company's financial performance is not good because it is still below the average financial ratio.]]>
