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Penerapan Zahir Accounting Versi 5.1 Dalam Penyusunan Laporan Keuangan Pada PT. Citarum Borneo Quantum Sari, Dian Indah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : Universitas Bina Sarana Informatika

Abstract – Manually accounting processing has more risks than using a computerized system, because accounting requires a confidential database so all existing transactions are related to the finances of a company or individual entity. For example, in the simplest case, which is journal entry, it often occurs double input with the same number or voucher code for different transactions. This has an impact on the normal balance and financial statements that will be made. In order to collect data to fulfill the preparation of this application program, the authors conducted several ways, namely: Observation Method, This method is done by the author is to directly visit the location of the company and collect accounting transaction evidence and observe the process that has been running, so that the author can apply it to Zahir Accounting. Interview, the author conducted interviews with employees of PT. Citarum Borneo Quantum to obtain information on the history of the company, the process of recording accounting transactions from capital, sales, purchases, and financial statements. Library Study Method, carried out by reading books related to accounting transactions and related to the material of Programming Using Zahir Accounting Version 5.1. Based on the results of the discussion it can be concluded as follows: Application of Zahir Accounting Version 5.1 in preparing financial statements will produce computerized financial reports. The company was greatly helped by the application of Zahir Accounting Version 5.1 because it recorded financial transactions and financial reporting quickly, accurately and efficiently.Keywords: Zahir, Accounting, Financial Report

PENGARUH QUICK RATIO TOTAL ASSET TURNOVER DAN RETURN on INVESTMENT TERHADAP HARGA SAHAM Sari, Dian Indah
Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2020): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v5i2.2876

This study aims to determine the effect of Quick Ratio, Total Asset Turnover and Return on Investment on the share price of Pharmaceutical Industry companies listed on the Stock Exchange in the 2016-2019 period. This research is a quantitative descriptive study. This study took samples from pharmaceutical companies listed on the Indonesia Stock Exchange in the period 2016-2019. Data analysis used included multiple linear regression analysis. The conclusions of this study are as follows: The Quick Ratio (QR) variable has no significant effect and has a positive effect on stock prices. The Total Asset Turnover (TAT) variable has a significant effect and has a positive effect on stock prices. The Return on Investment (ROI) variable has a significant effect and has a positive effect on stock prices. Variable Quick Ratio (QR), Total Asset Turnover (TAT) and Return On Investment (ROI) simultaneously have a significant effect on stock prices

ANALISIS STRATEGI PEMERINTAH PUSAT DAN DAERAH DALAM MENGHADAPI MEA (MASYARAKAT EKONOMI ASEAN) 2015 Sari, Dian Indah
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 12, No 2 (2014): SEPTEMBER 2014
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v12i2.1145

This research aims to know the strategy of the central government and local in the face of MEA 2015. By knowing the strategy of the central government and local Indonesian society is expected to be able to prepare themselves to face MEA 2015. This study used a descriptive analytical and literature study with secondary data which source books, journals, literature, reports and official information from ASEAN secretary in Jakarta or other sources obtained from the internet related to the above theme. Strategy and preparation Indonesia in order to deal with liberalization of the system applied ASEAN still less than optimal. But Indonesia with potential resources abundant have brought the movement to a more advanced again. This is evidenced by the growing recognition of international environmental against the existence of Indonesia on a positive track. It can be concluded that Indonesia is able to and ready to face the realization AEC 2015. Keywords: AEC, ASEAN Community, Strategy of national and local government to face MEA

ANALISIS RASIO RENTABILITAS LAPORAN KEUANGAN PERUSAHAAN Sari, Dian Indah
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 14, No 2 (2016): SEPTEMBER 2016
Publisher : www.bsi.ac.id

Analisa laporan keuangan bertujuan untuk mengetahui sampai sejauh mana prestasi kerja yang telah tercapai oleh semua divisi yang ada di perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui dan mengidentifikasi rasio-rasio rentabilitas yang berpengaruh terhadap kemampuan perusahaan dalam memperoleh keuntungan pada PT.ADHI KARYA (Persero) Tbk periode 2014 dan 2015. Dalam penelitian ini, penulis menggunakan tiga jenis pengumpulan data yaitu studi pustaka, observasi non perilaku dan metode pengambilan kesimpulan. Berdasarkan hasil analisa rasio dan perbandingan laporan keuangan pada PT.ADHI KARYA (Persero) Tbk periode 2014 dan 2015 maka dapat ditarik kesimpulan sebagai berikut : 1. Ratio Operating Income Dengan Operating Assets menunjukkan penurunan, ini berarti semakin berkurangnya laba perusahaan yang diperoleh dengan aktiva usaha perusahaan. 2. Turn Over dari Operating Asssets menunjukkan penurunan, ini berarti semakin berkurangnya penjualan perusahaan yang yang diperoleh dengan aktiva usaha perusahaan. 3. Return on Investment (ROI) menunjukkan penurunan, ini berarti semakin berkurangnya penjualan perusahaan diperoleh dengan aktiva usaha dan berkurangnya Laba usaha perusahaan yang diperoleh dari penjualan. 4. Ratio Laba Kotor menunjukkan peningkatan, ini berarti semakin bertambahnya laba kotor perusahaan yang diperoleh dari penjualan perusahaan. 5. Operating Ratio pada tahun menunjukkan peningkatan, ini berarti semakin besarnya biaya operasi perusahaan untuk memperoleh penjualan perusahaan.Kata Kunci : Analisa Rasio, Rentabilitas, Laporan Keuanga

PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE HARGA POKOK PESANAN PADA PT.TOBECO Sari, Dian Indah
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 16, No 2 (2018): September 2018
Publisher : www.bsi.ac.id

ABSTRACTThe purpose of this study is to calculate the cost of production using the cost of the order of invitations, advertisements and brochures on PT.Tobeco.Metode research used in this study include interviews that data obtained by interview directly to the company. Interviews are done by direct interviews to the company's chairman and the part directly involved with the research title. Literature study is data obtained by reading literature study of books and journals to obtain theories associated with the title of research. Data analysis is analyzing the data obtained and preparing reports on the cost of orders and income statement. Based on the calculation of cost of goods manufactured by the cost of order method at PT. Tobeco can be summarized as followsThe company will get the lowest order price if they receive the brochure order and get the highest order price if receiving advertising order. The cost of order per unit for invitation is Rp 4,060 per share. The order per unit price for advertising is Rp 9,100 per share. The order per unit price for brochures is Rp 1,172 per share. The company will get the highest gross profit if it receives brochure orders and gets the lowest gross profit if it receives an advertising order. The invitation order earns a gross profit of Rp 4.700.000. Ad orders earn a gross profit of Rp 2.700.000. Brochure orders earn a gross profit of Rp 41.4 million.Keywords: Cost of Production, Cost of Order

ANALISIS KINERJA KEUANGAN BCA PERIODE 2011-2015 Sari, Dian Indah
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 15, No 2 (2017): September 2017
Publisher : www.bsi.ac.id

ABSTRACTFinancial statement analysis will help the company to estimate the level of risk, uncertainty and result in the formulation of a better plan. Financial statement analysis aims to determine the extent to which the achievement of work has been achieved by all divisions in the company. One of the financial statement analysis is Profitability ratio. Profitability ratios are used to measure the company's ability to earn profits. The purpose of this study is to determine and identify financial performance at Bank Central Asia period 2011 to 2015. In this study, the authors use three types of data collection methods is library research Reading literature and books that examine theories about profitability ratios and the theoretical basis of the content of writing. Observations of non-behavioral methods of observation of financial statements published by BCA Tbk during the period of 2011 and 2015. The method of taking the conclusion that after the analysis process has been completed, then the conclusion is drawn by drawing conclusions from the data analysis done before. Based on the results of the discussion can be summarized as follows based on the financial statements of BCA there is a decrease in OM from 2011 to 2015. Based on the financial statements of BCA there is a decreased NPM from 2011 to 2015. Based on BCA's financial report there is an increase of ROI value from 2011 to 2015. Based on financial statements BCA there is a decreased the value of ROE from 2011 to 2015. Based on BCA's financial report, there is an increase of ROE value from 2011 to 2015.Key words : Ratio Analysis, Financial Performance, Profitability

ANALISIS PERHITUNGAN PERSEDIAAN DENGAN METODE FIFO DAN AVERAGE PADA PT. HARAPAN Sari, Dian Indah
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 16, No 1 (2018): Maret 2018
Publisher : www.bsi.ac.id

Abstract -This study aims to determine whether there is influence in the calculation of inventory value using FIFO and Average method. The research method used in this research is literature research that is obtaining data through literature sources such as reading literature books and relevant literature related to the problems studied to obtain theoretical basis and field research is to obtain data through research directly to the object of research that is PT. Hope. Data collection techniques used for this study through observation, interviews and documentation. Companies are more appropriate to use the Average method rather than the FIFO method of calculating the value of inventory, since the end inventory value of the Average method is greater than the FIFO method. The Average method will provide a lower cost of goods sold than the FIFO method and the Average Method will provide a larger net profit than the FIFO Method. Keywords: Inventory, Cost of Goods Sold, FIFO, Average

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