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Zulsantoni Zulsantoni
STIE Widyaswara Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Laporan Keuangan pada PT. Indofood Sukses Makmur Tbk Tahun 2020 dan 2021 Yally Febrima Yossy; Asmy Febri Tama; Zulsantoni Zulsantoni
Strata Business Review Vol. 1 No. 1 (2023): May
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sbr.v1i1.31

Abstract

This study used a quantitative descriptive design. Research at PT. Indofood Sukses Makmur Tbk. December 2022 research. Researchers collected data via documentation. Horizontal analysis compares financial statements from multiple periods. The study's results are visible in PT.Indofood Sukses Makmur Tbk's liquidity ratio, which reflects the company's ability to satisfy short-term obligations: (1) the present ratio reveals 140% in 2020 and 130% in 2021. (2) 2020 and 2021 have 100% fast ratios. (3) 2020 cash ratio is 62%, 2021 73%. (1) The solvency ratio measures how much a company's assets are financed by debt. In 2020, it will be 51%, and in 2021, it will be 52%. (2) 2020 debt-to-equity ratio is 106%, 2021 107%. (1) The receivables turnover ratio was 15.4 times in 2020 and 15.9 times in 2021. (1) In 2020 and 2021, the net profit margin ratio was 11%. (2) 2020 and 2021 return on equity ratios are 11% and 13%.
Analisa Sistem Akuntansi Aktiva Tetap pada Perusahaan Daerah Air Minum (PDAM) Kabupaten Solok Selatan Roza Junita; Zulsantoni Zulsantoni; Dakhyar Dakhyar; Fatma Yeni
Strata Business Review Vol. 1 No. 1 (2023): May
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sbr.v1i1.36

Abstract

This research was conducted at PDAM Solok Selatan Regency. PDAM Solok Selatan Regency is an agency engaged in services in service and organizing benefits in the field of drinking water which will be distributed to the people of South Solok. The data in this study came from primary data, namely data obtained by observation, documentation and interviews. After the data is collected, it will be analyzed using a qualitative descriptive analysis method, meaning data analysis by describing the status or phenomenon that contains information to provide an overview of the fixed asset accounting system at PDAM Solok Selatan Regency. The results of the research conducted at the Solok Selatan District PDAM are that the way to acquire fixed assets at the PDAM is by purchasing them ready-to-use, built in advance and receiving gifts. The documents used are requisitions for goods, purchase orders, receipts, work orders, proof of requisitions for goods and issuance of goods. PDAM Solok Selatan Regency applies the straight-line method of depreciation. The application of fixed asset accounting at PDAM Solok Selatan Regency has not been implemented properly. Because the PDAM of Solok Selatan Regency is only guided by SAK ETAP, it's just that not all of which in the classification of fixed assets in PDAM of Solok Selatan Regency are calculated over 5 years are included in fixed assets while in PSAK rules No 16 in the classification calculated over 1 year are stated as fixed assets.
Analisis Pengelolaan Keuangan Desa Tahun 2020 di Nagari Pakan Rabaa Timur Kecamatan Koto Parik Gadang Diateh Kabupaten Solok Selatan Indra Pebi Susanto; Netra Surianto; Riza Eka Putri; Zulsantoni Zulsantoni
Strata Business Review Vol. 1 No. 1 (2023): May
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sbr.v1i1.37

Abstract

This study chose Nagari Pakan Rabaa Timur because it is the best Nagari in terms of budget discipline and improvements towards the future, the purpose of this research is to find out and analyze the suitability of village financial management in 2020 in Nagari Pakan Rabaa Timur with village financial management according to Permendagri No. 20 of 2018. The research method used in this research is descriptive qualitative research. This descriptive approach is used in order to obtain descriptive data in the form of written words from people or samples used as research respondents, qualitative research is used to examine natural object conditions. From the analysis conducted by researchers between practices in Nagari Pakan Rabaa Timur and Permendagri No. 20 of 2018, the 2020 village financial management stage in Nagari Pakan Rabaa Timur has been carried out according to Permendagri No. 20 of 2018 concerning the management of village finances, but all of this still depends on the guidance and instructions of the nagari guardian.
Co-Authors Asmy Febri Tama Dakhyar Dakhyar Fatma Yeni Indra Pebi Susanto Netra Surianto Riza Eka Putri Roza Junita Yally Febrima Yossy