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All Journal Jurnal Administrasi Negara Jurnal Ekonomi dan Bisnis
Ratna Ratna
Politeknik Negeri Medan, Indonesia
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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PERANAN KEBIJAKAN AKUNTANSI PEMERINTAH DAERAH DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN Ratna Ratna; John Sihar Manurung; Darmawati Darmawati; Tosanov T.P. Napitupulu; Budi Indra Syahdewa
Jurnal Administrasi Negara Vol. 1 No. 1 (2023)
Publisher : CV. ADIBA AISHA AMIRA

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This study aims to analyze local government accounting policies in Indonesia to determine whether or not the performance of financial managers partially affects the quality of financial statements. In realizing this, the government needs to improve the performance of financial managers for better quality financial reports. The research method used is a literature study with a qualitative approach. Data sources are obtained through a search for articles related to accounting policies carried out by local governments in preparing financial statements. Data analysis techniques are carried out by triangulating from various literature sources. The results of the study state that local governments need to prepare financial statements in accordance with Law Number 17 of 2003 which refers to Government Accounting Standards (SAP). As a derivative of the regulation, the government has issued Government Regulation Number 24 of 2005 which is updated with Government Regulation Number 71 of 2010 concerning SAP. With these regulations, the basis for recording government accounting changes from the cash basis to the cash basis to accrual and to the full accrual basis.
PENGARUH PENETAPAN HARGA JUAL TERHADAP PENJUALAN PADA PT. XYZ GARMENT INDUSTRY Yulifati Laoli; Mardelia Desfrida; Ratna Ratna; Tosanov T.P. Napitupulu; Raina Rosanti
Jurnal Ekonomi dan Bisnis Vol. 1 No. 7 (2023): Desember
Publisher : ADISAM PUBLISHER

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The Influence of Selling Price Pricing On Sales At PT. XYZ Garment Industry. This study aims to determine: (1) the influence of selling price determination on sales at PT. XYZ Garment Industry. Variables used in this study are selling price (X) and sales (Y). Sample used in this research is report of production cost from year 2012-2022 counted 36 sample. The analysis used is Multiple Linear Regression Analysis. The analysis used to see the extent to which the data influence partially or simultaneously, the test results partially states that thitung> ttable (68.860> 2.034), means H0 rejected Ha accepted. While the test results simultaneously state that Fcount> Ftable (2320,740> 3,28), means Ha accepted H0 rejected, which means simultaneously Cost of Production and Sales Price significantly influence Sales at PT. XYZ Garment Industry. Based on the results of the analysis shows that the variable cost of production and selling prices have an influence on sales of 99.2%, and the rest of 0.8% influenced from factors not examined in this study by the author.
Co-Authors Budi Indra Syahdewa Darmawati Darmawati John Sihar Manurung Mardelia - Desfrida Raina Rosanti Tosanov T.P. Napitupulu Yulifati Laoli