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Journal : Balance : Jurnal Akuntansi dan Manajemen

Analisis Laporan Arus Kas Dalam Menilai Kinerja Keuangan PT. Sumber Satwa Sejahtera Daulay, Amelia Putri; Syafina, Laylan
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.746 KB) | DOI: 10.59086/jam.v1i1.5

Abstract

The purpose of this study was to determine the description of the cash flow statement and financial performance at PT. Sumber Satwa Sejahtera uses a cash flow ratio analysis that tends to increase. This research was conducted using descriptive analysis method with a quantitative approach. The type of data used in this study is cumulative data, namely the company's financial statements in the form of balance sheets, income statements and cash flow statements at PT. Prosperous Animal Resources for the 2019-2021 period. Data collection techniques used in this research are library research and documentation research. The results of this study concluded that financial performance as measured by the ratio of operating cash flows to current liabilities, the ratio of operating cash flows to capital expenditures, the ratio of operating cash flows to total debt and the ratio of operating cash flows to net income tends to increase
Analisis Rasio Profitabilitas Pada PT. Wijaya Karya Beton Tbk Siregar, Rodizah; Syafina, Laylan
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.392 KB) | DOI: 10.59086/jam.v1i2.6

Abstract

The purpose of this study was to determine the financial performance of PT. Wijaya Karya Beton Tbk. If measured based on the Profitability Ratio. This type of research uses secondary data sourced from financial reports from 2018-2020. The results of the analysis show that the financial performance is still not good, because it is still below the average industry standard. Judging from the NPM, ROA and ROE, its financial performance is still not good because the value achieved is still below the standard average. The purpose of this study is to determine the financial performance of PT. Wijaya Karya Beton Tbk. If measured based on the Profitability Ratio. This type of research uses secondary data sourced from financial reports from 2018-2020. The results of the analysis show that the financial performance is still not good, because it is still below the average industry standard. Judging from the NPM, ROA and ROE, its financial performance is still not good because the value achieved is still below the standard average
Analisis Akuntansi Zakat Dalam Meningkatkan Akuntabilitas Pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Deli Serdang Andani, Nova; Syafina, Laylan
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.391 KB) | DOI: 10.59086/jam.v1i1.22

Abstract

The accountability of an institution affects the level of trust of muzakki in paying zakat. Accountability can be realized by compiling financial reports in accordance with zakat accounting standards, namely PSAK 109. The purpose of the research conducted by the author is to find out how zakat accounting increases the accountability of the National Amil Zakat Agency (BAZNAS) Deli Serdang district. The method used in this study is qualitative and the source of data comes from interviews with staff and financial reports in the form of reports on the receipt and distribution of the National Amil Zakat Agency (BAZNAS) Deli Serdang district. In preparing financial reports, BAZNAS Deli Serdang Regency has not fully complied with PSAK 109, this has an impact on accountability which causes zakat receipts to be not optimal. To achieve this, it is necessary to conduct training for the Human Resources of BAZNAS Deli Serdang Regency so that they can provide an understanding of how to prepare financial reports in accordance with PSAK 109