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Ahmad Fitriansyah
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INDONESIA
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN
Published by Institut Teknologi dan Bisnis Swadharma
ISSN : 27742407     EISSN : 27742288     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal REMITTANCE merupakan jurnal ilmiah yang berisi karya ilmiah dengan bidang kajian penelitian meliputi: Akuntansi Keuangan, Pasar Modal, Akuntansi Manajemen, Akuntansi Keperilakuan, Sistem Informasi Akuntansi, Pengauditan, Perpajakan, Akuntansi Syariah, Pendidikan Akuntansi, Good Governance, Fraud & Forensic Accounting, Manajemen Bank, Manajemen Dana Bank, Perkreditan, Stabilitas Keuangan, e-Banking, Manajemen Valuta Asing, Investasi Perbankan, Perbankan Internasional, Perbankan Syariah, Manajemen Likuiditas Bank,Perbankan untuk Ritel dan UMKM.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 66 Documents
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PENGARUH ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN, PENERIMAAN KAS, DAN PENGELUARAN KAS TERHADAP PENGENDALIAN INTERNAL Herni Pujiati; Eggie Shelinawati
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 1 (2022): REMITTANCE JUNI 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no1.170

Abstract

This study aims to analyze existing accounting information systems, namely implementation procedures that can monitor sales accounting information systems, monitor cash receipts accounting information systems properly, and supervise cash disbursements. This research method uses descriptive quantitative methods, with a non-probability sampling technique, with employees of PT Surya David Susanto as respondents. Data distribution of questionnaires with a sample of 31 respondents. The technique used is the Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression, Coefficient of Determination Test (R2), and Hypothesis Testing (T-Test and F Test). The results of this study are sales accounting information system variables do not affect internal control, cash receipts accounting information system variables affect internal control, and cash disbursements accounting information system variables do not affect internal control. Meanwhile, based on the results of the F test showing F count 12.545 > F table 2.95, it is evident that the variables Sales, Cash Receipts, and cash disbursements simultaneously affect internal control.
ANALISIS RASIO NET PROFIT MARGIN, RETURN ON INVESTMENT DAN RETURN ON EQUITY DALAM MENILAI KINERJA KEUANGAN PT. INDOMARCO PRISMATAMA TAHUN 2014 - 2018 Parso Parso; Ayu Permata Sunan
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 1 (2022): REMITTANCE JUNI 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no1.171

Abstract

The purpose of this study is to analyze the ratio of net profit margin, return on investment and return on equity in assessing the financial performance of PT Indomarco Prismatama for five periods from 2014 to 2018. The methodology used is a qualitative descriptive method, to analyze a company's financial statements. This research was conducted by data analysis techniques used by comparing the financial statements of income and balance for five periods, namely 2014-2018. The results showed that the highest net profit margin ratio occurred in 2017 and 2018. While the lowest net profit margin ratio occurred in 2016 due to an increase in general and administrative costs, causing a decrease in profit. The highest return on investment ratio occurred in 2018. While the return on investment ratio The lowest investment occurred in 2014 due to less than the maximum in generating profits with all the assets it owns. The highest return on equity ratio occurred in 2014. While the lowest return on equity ratio occurred in 2016 due to less than the maximum in generating profits with available capital. So that it can be said that financial performance is assessed from the results of the analysis of the three ratios, which are not good and unstable and are also still below the average industry standard
ANALISIS TINGKAT KESEHATAN PT BANK PEMBANGUNAN DAERAH SULAWESI UTARA GORONTALO DENGAN METODE RGEC PERIODE 2016-2020 Tatyana Tatyana; Ni Made Artini; Adezia Zefanya Michela
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 1 (2022): REMITTANCE JUNI 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no1.193

Abstract

Bank business activities require an assessment of the healthy of the bank so that public confidence in a bank can increase. Therefore, the purpose of this study was to determine the health level of PT. Regional Development Bank of North Sulawesi Gorontalo for the 2016-2020 period. This writing using the RGEC method to examine events that had occurred and to find out the factors that could cause these events to occur. The results of research and data analysis show the risk profile of the SulutGo bank using two credit risk factor indicators, namely using the NPL ratio and the LDR. Liquidity risk ratio during 2016-2020 in a healthy condition. Bank SulutGo in 2016-2020 obtained composite 2 which shows the implementation of good corporate governance although in 2017 it slightly decreased to a composite that reflects good corporate governance. The profitability (income) of the SulutGo bank using indicators, namely ROA and BOPO during 2016-2020 is in a very healthy condition, indicating that SulutGo bank has succeeded in carrying out its operations effectively; The results of the assessment of Bank SulutGo's capital during the current year are in a very healthy condition, namely 2016-2020, far above the minimum standard set by Bank Indonesia, which is 8%. This shows that so far, SulutGo bank has been able to manage capital well
STRATEGI PROTEKSI TRANSAKSI KASIR PADA CENTRAL FASHION STORE CABANG CIKUPA KABUPATEN TANGERANG Slamet Soesanto; Tatyana Tatyana; Annisa Anggraeni
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 1 (2022): REMITTANCE JUNI 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no1.194

Abstract

The Central Fashion Store is a retail company engaged in the sale of clothing, accessories, and footwear from children to adults. The sales process takes place every day during operating hours. Process cash and non-cash payment transactions. In the process of store operations, cashiers play an important role in serving consumers. The duties and responsibilities of the cashier at the Central Fashion Store have been carried out properly. However, it is undeniable that in practice problems can still occur that have the potential to harm shops, consumers and the cashiers themselves. Problems that occur such as the computer does not respond, the barcode is not registered, scanned the barcode twice, entered the nominal incorrectly, the purchase receipt was not printed, the EDC machine network connection was problematic, the EDC machine was damaged and the difference in cash. Actions taken to overcome problems that occur include waiting for the computer to respond again or transactions are carried out manually, registering barcodes to the warehouse, always being careful in entering data into the system, checking the printer then reprinting the receipt, replacing the EDC machine sim card, waiting for repairs from the bank and be careful in returning money to consumers
PEMANFAATAN MOBILE BANKING SERTA INTERNET BANKING PADA MASA PANDEMI COVID-19 PADA PT BANK SYARIAH MANDIRI KANTOR CABANG TANGERANG BSD Alida Wahyuni; Eriana Dinda Putyri
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 2, No 1 (2021): REMITTANCE JUNI 2021
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol2no1.197

Abstract

Covid-19 pandemic has an impact on all sectors, including the banking sector. Especially in banking customer transaction services due to the Large-Scale Social Restrictions (PSBB) implemented by the Indonesian government. Mobile Banking and Internet Banking are facilities that can facilitate banking transactions. Customers do not need to visit branch offices or ATMs to make transactions such as fund transfers, balance checks, account mutation checks, or payments. Only by using smartphones or computer devices, customers can easily and comfortably make transactions during the pandemic. Mobile banking is one of the bank services that are in great demand by customers because this service enables bank customers to perform banking transactions via smartphones. Mandiri Syariah Mobile (MSM), an application provided by the Bank to provide banking services to customers through the Bank's electronic distribution channels to access accounts held by customers at the Bank through a communication network using a cellular phone or tablet computer
ANALISIS LAPORAN KEUANGAN MENURUT PSAK 01 PADA PT METROPOLITAN KENTJANA TBK Ayu Fitri Rosianie; Edi Kurniawan
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 2, No 1 (2021): REMITTANCE JUNI 2021
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol2no1.198

Abstract

Financial statement analysis is used to determine the company's financial performance as a consideration in making decisions and evaluating the company's financial performance for the next period. However, the financial statements prepared by each company do not fully meet the applicable accounting standards and principles. For this reason, the accounting process requires Financial Accounting Standards (SAK) that contains guidelines for every transaction made by the company. This standard allows interested parties to interpret and compare its financial statements with other companies. PT Metropolitan Kentjana Tbk has been able to present information about the basis for preparing financial statements, providing information that has not been presented in the financial statements including displaying the general description of the company, accounting policies, and an overview of accounting policies, and others. This shows that the financial statements of PT Metropolitan Kentjana Tbk for the notes to the financial statements have met the existing standards. The financial statements presented by PT Metropolitan Kentjana Tbk have met the requirements in PSAK 01
PERANAN CUSTOMER SERVICE DALAM MENINGKATKAN JUMLAH NASABAH PADA PT. BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN, TBK. CAPEM PAMULANG TANGERANG SELATAN Alida Wahyuni; Mungky Hendriyani; Intan Nurhasanah
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 1 (2022): REMITTANCE JUNI 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no1.186

Abstract

This research aims to analyze the role of customer service in increasing the number of customers PT. Bank BJB, Tbk. Kantor Cabang Pembantu Pamulang. A customer is a person directly dealing with or in direct contact with the customer, customer service has a responsible role in the service and smoothness of the bank, and understands the work to be carried out, especially related to service to customers. Serving the customer is a very necessary attitude of customer service that can increase customer interest and ability to communicate well with customers. The results prove the role of customer service in providing information to customers very well. Because the media used customer service in providing the information is very good and customers feel very satisfied with the services provided by customer service
PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR PERIODE 2017-2020 Dheandra Laurensha; Rosalia Nansih Widhiastuti
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 1 (2022): REMITTANCE JUNI 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no1.211

Abstract

This study aims to determine the effect of financial ratios, namely, Current Ratio, Debt Equity Ratio, Return On Assets, and Growth Assets on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The method used in this research is panel data regression analysis with software tools Eviews 12. The sampling technique uses purposive sampling with a total sample of 27 manufacturing companies. The results show that CR, DER, ROA, and GA have a simultaneous effect on dividend policy. Partially ROA has a positive effect on dividend policy, while CR, DER, and GA have no significant effect on dividend policy
ANALISIS PENERAPAN SISTEM BAGI HASIL TABUNGAN EASY MUDHARABAH PADA BANK SYARIAH INDONESIA (PERSERO ) TBK KANTOR CABANG PEMBANTU PARUNG Indri Damayanti
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 1 (2022): REMITTANCE JUNI 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no1.217

Abstract

This study aims to analyze how the profit-sharing system according to sharia rules is applied to Easy Mudharabah Savings at Bank Syariah Indonesia. The research method is descriptive and quantitative with the type of case study research on the object under study. Sources of data used include primary data and secondary data. Research data collection was carried out by interviewing the Branch Manager and Marketing of Bank Syariah Indonesia (Persero), Tbk. KCP Parung. The results of the research at Bank Syariah Indonesia (Persero), Tbk. KCP Parung has used the calculation of profit-sharing based on revenue sharing and the contract applied is the Mudharabah Mutlaqah contract. For future developments, Bank Syariah Indonesia (Persero), Tbk. KCP Parung must increase the introduction of products to the public and must be able to take advantage of the strategic location of the office
DAMPAK PAJAK KARBON TERHADAP KELANGSUNGAN BISNIS Alikhan Salim; Mahfud Sidiq
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 1 (2022): REMITTANCE JUNI 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no1.223

Abstract

A Carbon Dioxide Tax is a tax imposed on the use of carbon-based fuels. Its application in Indonesia is based on UU No. 7/2021 on the Harmonization of Tax Regulations and Presidential Regulation No. 98/2021 on the Implementation of the NEK. Using the literature study research method to find and analyze the implementation of the carbon tax in Indonesia. The results of the study show that the impact of the carbon tax on business includes the relocation of aluminum, steel, and nickel smelters to other countries that have not implemented a carbon tax, and the increased price due to the carbon tax makes business actors substitute minerals that produce high carbon with low ones. and the use of renewable energy in the mining sector will increase

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