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All Journal Jurnal Gici Jurnal Keuangan dan Bisnis
Yustin Triastuti
Sekolah Tinggi Ilmu Ekonomi Gici
Economics, Econometrics & Finance

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Analisis Sistem Informasi Akuntansi Persediaan Barang Dagang Pada Mr. DIY Cabang Bogor Yustin Triastuti; Muhammad Ibnu Rahman
Jurnal Gici Jurnal Keuangan dan Bisnis Vol 14 No 2 (2022): Jurnal Keuangan dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Gici

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.127 KB) | DOI: 10.58890/jkb.v14i2.55

Abstract

MR. DIY adalah perusahaan yang bergerak di bidang usaha perdagangan yang berasal dari negara Malaysia dan sekarang telah berkembang menjadi toko perlengkapan rumah terbesar diAsia Tenggara. Dalam menjalankan aktivitas usahanya MR. DIY masih memiliki masalah dalam proses persediaan barang dagang untuk memenuhi kebutuhan persediaan barang dagangdi cabangnya walaupun sistem sudah terkomputerisasi, dikarenakan kurangnya sistem informasi akuntansi yang baik dan sumber daya manusia yang tersediakurang berkompeten dalam mengoperasikan sistem informasi yang ada.Tujuan dari penelitianadalah untuk mengetahui dan menganalisis sistem informasi akuntansi persediaan barang dagang yang diterapkan dan proses persediaan barang dagang pada MR. DIY Cabang Bogor. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Data diperoleh melalui Observasi, Wawancara, dan Dokumentasi.Hasil ini menunjukkan bahwa Sistem Informasi akuntansi persediaan pada MR. DIY sudah efektif. Ini dapat dilihat dari adanya pemisahan tugas antara unit-unit organisasi. Sedangkan dalam pencatatan persediaan menggunakan metode Perpetual,dengan sistem terkomputerisasi sehingga perusahaan dapat mengetahui jumlah persediaan yang ada setiap saat karena catatan persediaannya mempu menyajikan data dari setiap transaksi pemasukan dan pengeluaran barang secara lengkap dan akurat.
PENGARUH LIKUIDITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi pada Perusahaan Sub Sektor Transportasi Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017) Yustin Triastuti; Lia Nur Safitri
Jurnal Gici Jurnal Keuangan dan Bisnis Vol 13 No 2 (2021): Jurnal Keuangan dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Gici

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58890/jkb.v13i2.97

Abstract

Indonesia's economic development in 2017 grew 5.07% higher than in 2016 which was only 5.03%. Especially growth in the transportation sub-sector experienced a growth of 8.49% on an annual basis. Economic development in the transportation sub-sector will certainly invite investors to invest, therefore information about a company's financial statements is needed. Information about the condition of the company's financial statements is very necessary to determine the company's financial performance. This study aims to examine the effect of liquidity, solvency and company size on the company's financial performance in transportation sub-sector companies for the period 2015-2017. The financial performance of the company is the dependent variable in this study, while the liquidity, solvency and size of the company are independent variables. The sampling method used is a sampling method with certain considerations (purposive sampling). The research method in this study is associative, while the analytical technique used in this study is multiple linear regression analysis. The results of the regression test show that 34.1% of the factors that affect the company's financial performance can be explained by the variables of liquidity, solvency and company size. The remaining 65.9% was explained by other factors not studied in the study. The existence of the F test shows that simultaneously the variables of liquidity, solvency and company size simultaneously have a significant effect on the company's financial performance. The results of the t test showed that liquidity and solvency variables did not have a significant effect on the company's financial performance with the calculated analysis values of (1.951) and (-0.602) respectively which were smaller than the table (2.01954). While the variable size of the company has a significant effect on the company's financial performance with a calculated analysis value (4,773) or greater than the table. Thus, the larger the size of the company, the company's financial performance will increase.
Co-Authors Lia Nur Safitri Muhammad Ibnu Rahman