Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)

ratri
Website

Published by UNIVERSITAS TRIDINANTI PALEMBANG

ISSN : 27150208 EISSN : 28279328 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal “RATRI” adalah jurnal ilmiah untuk mempublikasikan hasil penelitian dan kajian analisis kritis dalam bidang akuntansi. Jurnal ini terbit 2 (dua) kali dalam setahun (Januari, Juli) dan bertujuan untuk menyebarkan hasil-hasil penelitian dan kajian analisis kritis dalam bidang akuntansi kepada masyarakat ilmiah.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 70 Documents

1 2 3 4 5

PENGARUH DEBT TO EQUITY RATIO (DER), PENGARUH DEBT TO EQUITY RATIO (DER), DAN RETURN ON ASSET (ROA) TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI Lili Syafitri; Ferny Irmarety
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 1, Juli-Desember 2019
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v1i1.681

ABSTRACT The purpose of this study was to determine how much influence the Debt to Equity Ratio (DER), Return on Equity (ROE), and Return on Assets (ROA) as independent variables together on Stock Return as a dependent variable in Manufacturing Companies in the Industrial Sector Consumption Listed on the Indonesia Stock Exchange. The research method used is descriptive analysis research. To obtain the data needed for this writing, the writing uses data collection activities by means of documentation, and literature study. The data that has been collected is then analyzed based on the associative descriptive analysis method. Data processing in this study was assisted by the Statistical For Product and Service Solution (SPSS) program version 23. The design used in this study used an associative method, namely research that aims to determine the effect or relationship between two or more variables. The results of this study stated that simultaneous and partial Debt to Equity Ratio (DER), Return on Equity (ROE), and Return on Assets (ROA) had no significant effect on Stock Return.Keywords: Debt to Equity Ratio (DER), Return on Equity (ROE), Return on Assets (ROA), and Stock Return

PENGARUH MODAL KERJA DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR PULP AND PAPER YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2017 Meti Zuliyana
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020
Publisher : Universitas Tridinanti

The purpose of this study was to determine the effect of working capital and working capital turnover on profitability. This study takes the object of the pulp and paper sector manufacturing companies listed on the Indonesia Stock Exchange 2011-2017. This study uses secondary data with the technique of reporting documentation data, the entire population of financial reports, and a sample of reports from manufacturing companies in the pulp and paper sector listed on the Indonesia Stock Exchange 2011-2017. The data analysis technique used descriptive statistics, classic assumption test, multiple regression analysis, and hypothesis testing.The results of this study are as follows: 1) Working capital and working capital turnover simultaneously have a positive and significant effect on profitability with a result of Fcount of 9.142 and a significance value of less than 0.05 and a coefficient of determination of 38.7% while the remaining 61.3 % evidence of other variables. 2) Partially working capital has no significant effect on profitability with a result of tcount of 0.336 and a significance value greater than 0.05, while working capital turnover partially has a significant negative effect on profitability with a result of tcount -4.144 with a smaller significance value. from 0.05.Keywords: Working Capital, Working Capital Turnover, and Profitability

ANALISIS TINGKAT PEMAHAMAN AKUNTANSI BERBASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH : PADA KANTOR CAMAT TANJUNG BATU KAB. OGAN ILIR Febransyah Febransyah; Dinda Astari
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021
Publisher : Universitas Tridinanti

In reforms in the field of state finance, a significant change is a change in government accounting that is transparent and accountable. One of the important keys in the management of state finances is related which aims to provide basic guidelines in the preparation and presentation of government financial reports, both central and local governments. Government Accounting Standards (SAP) are requirements that have legal force in an effort to improve the quality of government financial reports in Indonesia. This study aims to determine the readiness of the TanjungBatu sub-district office in implementing accrual-based Government Accounting Standards in preparing financial reports.The data source used in this study is primary data. Primary data is data obtained by the author directly from parties related to the Financial Statements of the TanjungBatu District Head Office. In addition, secondary data is also used in the form of financial reports. Data collection techniques were carried out by observation and in-depth interviews with the head of the financial subdivision and expenditure treasurer at the TanjungBatu sub-district office, OganIlir Regency and the research data used were primary data, namely data obtained directly from respondents in the form of interview data and documentation. The data analysis technique used is qualitative analysis which is expressed in the form of words, sentences and images that are collected and analyzed.The results of this study indicate that the level of understanding in the implementation of accrual-based government accounting standards is a reflection of a formality is quite good. This is supported by a government regulation that requires all local governments including the OganIlir Regency Government, especially the TanjungBatu Sub-District Office to implement accrual-based SAP. Suggestions from the author are needed for the development of understanding of government managers, especially employees of the TanjungBatu sub-district office on accrual-based Government Accounting Standards. Keywords: Government Accounting Standards, Accrual Basis, Financial Statements.

ANALISA BEBERAPA FAKTOR YANG MEMPENGARUHI PENYALURAN DANA MODAL KERJA PADA PT. BANK MANDIRI SYARIAH INDONESIA, TBK CABANG PALEMBANG Yunidar Erlina; Ernawati Ernawati; Kamariah Kamariah
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 1, Juli-Desember 2021
Publisher : Universitas Tridinanti

Working Capital Financing is one of the products owned by Bank Mandiri Syariah Indonesia which will help the business working capital needs so that the smooth operation and business development plan will be guaranteed. Based on sharia principles with a choice of musharaka, mudharabah, murabahah and ijarah vomitiya bit tamlik contracts in accordance with the specifications for working capital requirements. In achieving the profit target obtained by Bank Mandiri Syariah, namely by incurring high costs and with high costs, it is expected to get maximum results. The problem that will be studied in this study is the extent to which the influence of several factors on the distribution of working capital funds at PT. Bank Mandiri Syariah PalembangData collection techniques used the results of interviews, field notes, and other materials. Data management techniques used were the results of interviews, observations, documentation, and library materials using descriptive analysis patterns. work of 0.05 or 0.5%. This effect when viewed is small, it indicates that the size of the company in distributing working capital funds will decrease by 0.5%. Or increase by 0.5%. Vice versa, the correlation of X2 to Y (Inventory turnover to working capital fund distribution), this can be seen from the processed data SPSS 24.0 for windows. The results of the study obtained a simple regression equation, it can be seen that several factors have a large (positive) influence on financing Working capitalKeywords: Sharia Bank, Working Capital Financing

PENGARUH PENGENDALIAN INTERNAL DAN KOMITE AUDIT TERHADAP PENCEGAHAN FRAUD PADA PT TDC KISEL DI KABUPATEN OGAN ILIR Kusminaini Armin
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 1, Juli-Desember 2019
Publisher : Universitas Tridinanti

This study aims to examine the Effect of Internal Control and Audit Committee on Fraud Prevention at PT TDC KISEL in Ogan Ilir Regency. In this study the authors used data analysis techniques namely qualitative data and quantitative data. To collect data from this study, the Survey Questionnaire was used by selecting the sample using the Random Sampling method. Based on the results of the calculation of the F test for the two independent variables Internal Control (X1), and the Audit Committee (X2) obtained a significant value of the dependent variable Prevention of Fraud (Y), namely the Fcount is greater than the Ftable (4.302> 3.260). Then the results of t-arithmetic shows that of the two independent variables namely Internal Control (X1) with a t-test value of 2,279 for the Audit committe (X2) is 1,792 this proves a significant effect on fraud prevention with a significant level of 0.05. KISEL must always detect fraud through prevention, by improving internal control systems, such as the control environment, risk assessment, information and communication systems, control and monitoring activities, and the audit committee must carry out its duties and responsibilities in accordance with applicable regulations. Keywords: Influence of Internal Control, Audit Committee and Fraud Prevention.

MODEL PENGARUH ANGGARAN BIAYA ERA COVID-19 TERHADAP INFORMASI AKUNTANSI PERTANGGUNG JAWABAN Lesi Hertati; Rilla Gantino; Lilis Puspitawati; Meifida Ilyas
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

ABSTRACK The Covid-19 Era budget is one of the government's steps to provide funds to tackle the pandemic by making adjustments or saving on spending by ministries / agencies for 2020. The budget for preventing Covid-19 is budgeted by reducing the allocation of costs to other posts (Refocussing and Reallocation Budget). Flexibility creates opportunities both in terms of timing and size of issuance according to local government financial conditions. Adjustment of the precautionary principle by taking into account the risks and costs, the smallest target achievement is decreasing, but the number of positive patients with Covid-19 is still increasing, making the implementation of official travel difficult, in the end it will affect the results of the results at the end of 2020 impact on responsible accounting information. This study focuses on the Covid-19 cost budget on responsibility accounting information. Survey on local government work units in 3 (three) major cities, namely Palembang, Jakarta, Bandung. The population in this study were 108 local work units, which returned 80 defective samples, the remaining 75 samples were ready to be processed. The data analysis technique used in this study was SEM PLS using descriptive and verification methods. The results of this study indicate that the Covid-19 Era budget affects accountability accounting information.Keyword : Budget Era Covid-19, Accountability Accounting Information

PENILAIAN KESEHATAN PUSAT KOPERASI KARTIKA SRIWIJAYA BERDASARKAN PERATURAN DEPUTI BIDANG PENGAWASAN KEMENTERIAN KOPERASI DAN UKM REPUBLIK INDONESIA NOMOR 06/PER/DEP.6/IV/2016 mursalin mursalin; Yancik Syafitri
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 1, Juli-Desember 2021
Publisher : Universitas Tridinanti

This study aims to assess the health of the Kartika Sriwijaya Cooperative Center for the 2019 financial year based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06/Per/Dep.6/IV/2016 concerning Capital Aspects, Quality of Earning Assets, Management, Liquidity, Efficiency, Independence and Growth, and Cooperative Identity. The research method uses descriptive qualitative. The research sample is the financial report of the Kartika Sriwijaya Cooperative Center for the 2019 financial year. The source of the research data is secondary data. Data collection techniques are interviews and documentation. The data analysis technique is descriptive qualitative. Based on the results of the study, it was shown that the health assessment of the Kartika Sriwijaya Cooperative Center for the 2019 financial year received a final score of 60.5, where the score was categorized in the predicate under supervision with details: (1) the capital aspect scored 12.00 with the predicate quite healthy; (2) the quality aspect of earning assets gets a score of 8.75 with a predicate under supervision; (3) the management aspect gets a score of 15.00 with a healthy predicate; (4) the efficiency aspect gets a score of 8.00 with the predicate quite healthy; (5) the liquidity aspect gets a score of 3.75 with a predicate under special supervision; (6) aspects of independence and growth get a score of 6.00 with the predicate quite healthy; and (7) the identity aspect of the cooperative gets a score of 7.00 with the predicate quite healthy.Keywords:Capital, Earning Asset Quality, Management, Liquidity,Efficiency, Independence and Growth, and Cooperative Identity

ANALISIS PENGENDALIAN INTERN TERHADAP PENGELOLAAN PERSEDIAAN BARANG PADA CV. BORNEO BANGUN NUSA PALEMBANG Titi Suelmi; Shelly Farida Tobing
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

ABSTRACK Based on preliminary research, it was stated the problems that were detrimental to CV. Borneo Bangun Nusa Palembang, namely because there are quite a lot of types of goods and equipment that leave and enter the company so that there is a concern that there will be loss, and damage to the stock of goods that are still in storage and consequently CV. Borneo Bangun Nusa Palembang requires better control, namely by carrying out internal controls so that these risks can be prevented. CV. Borneo Bangun Nusa Palembang is a company that really needs internal control that can secure its assets and is able to carry out supervisory activities within the company environment, so with the number of transactions related to internal control and inventory management, the company must be able to implement effective internal control and inventory management. efficient and minimize errors Keywords : Internal Control, Inventory management, Effective

PENGARUH PENGALAMAN KERJA, SKEPTISME PROFESIONAL DAN INDEPENDENSI AUDITOR TERHADAP PENDETEKSIAN KECURANGAN KLIEN PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA PALEMBANG Rusmida Jun Harahap; Shelly Faria Tobing
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020
Publisher : Universitas Tridinanti

This study aims to analyze the effect of work experience, professional skepticism and independent auditors on client fraud detection. Primary data is the result of a questionnaire from the Palembang City Public Accountant Office. The statistical method uses multiple linear regression. The sample method uses convenience sampling. Hypothesis testing of the coefficient of determination, F test, and t test. The results of the multiple linear regression test can show that there is a significant positive effect of the work experience, professional skepticism and independence variables on the detection of client fraud, where Y = 1.575 + 0.036X1 + 0.586X2 + 0.542X3 + e. The result of the coefficient of determination stated that 89.5% of the detection of fraud by this study. The F test (simultaneous) shows that work experience, professional skepticism, and independence jointly influence fraud detection with Fcount> Ftable (79.686> 3.19) and the significant level is less than 0.05 (0.000 <0.05) . The results of the t test (partial) show that professional and independent skepticism has a significant effect on fraud detection with the statistical results for the variable professional skepticism, namely tcount 2.847, which means tcount> ttable (2.847> 2.048) and the level of sig. below 0.05, which is 0.008. As for the independence variable, the t-count value is 3.841, which means that tcount> ttable (3.841> 2.048) and the significant level is below 0.05 (0.001 <0.05). Work experience has no effect in the detection of fraud with the results of statistical data tcount of 0.300, which means that tcount <ttable (0.300 <2.048) and a significant level above 0.05 is 0.766> 0.05.Keywords: work experience, skepticism, independence, cheating

PENGUJIAN SECARA SIMULTAN DAN PARSIAL PENDAPATAN ASLI DAERAH (PAD) DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL Padriyansyah Padriyansyah; Muhammad Said
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021
Publisher : Universitas Tridinanti

The objectives of this study are: 1) to determine and analyze the effect of local original income and balancing funds simultaneously on capital expenditures in the Palembang City Government, 2) to determine and analyze the effect of partial local revenue and balancing funds on capital expenditures in the City Government Palembang. The population is the report of local revenue, balancing funds and capital expenditures in the Palembang City Government APBD. While the sample is local revenue, balancing funds and capital expenditures in the Palembang City government for a month for 3 years (36 months) from 2015 to 2017 using the purposive sampling method.The research technique is carried out by using multiple regression analysis model which aims to find out and obtain an overview of how much influence the independent variable has on the dependent variable. The results of the study are partially accepted, H1 means that local revenue has an effect on capital expenditure. H2 is accepted, meaning that the balancing fund partially affects capital expenditures, while simultaneously H3 is accepted, meaning that regional original income and balancing funds simultaneously affect capital expenditures.Keywords: local revenue, balancing fund, capital expenditure

Page 1 of 7 | Total Record : 70

1 2 3 4 5

Filter by Year

2019 2022

Filter By Issues

All Issue Edisi Vol. 4, No. 1, Juli-Desember 2022 Edisi Vol. 3, No. 2, Januari-Juni 2022 Edisi Vol. 3, No. 1, Juli-Desember 2021 Edisi Vol. 2, No. 2, Januari-Juni 2021 Edisi Vol. 2, No. 1, Juli-Desember 2020 Edisi Vol. 1, No. 2, Januari-Juni 2020 Edisi Vol. 1, No. 1, Juli-Desember 2019

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
padriyansyah

Contact Email
padriyansyah@univ-tridinanti.ac.id

Phone
+62711-355961

Journal Mail Official
jurnalratri@univ-tridinanti.ac.id

Editorial Address
Jl. Kapten Marzuki No.2446, 20 Ilir D. III, Kec. Ilir Tim. I, Kota Palembang, Sumatera Selatan 30129

Location
Kota palembang,

Sumatera selatan

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name padriyansyah

Contact Email padriyansyah@univ-tridinanti.ac.id

Phone +62711-355961

Journal Mail Official jurnalratri@univ-tridinanti.ac.id

Editorial Address Jl. Kapten Marzuki No.2446, 20 Ilir D. III, Kec. Ilir Tim. I, Kota Palembang, Sumatera Selatan 30129

Location Kota palembang, Sumatera selatan INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
padriyansyah

Contact Email
padriyansyah@univ-tridinanti.ac.id

Phone
+62711-355961

Journal Mail Official
jurnalratri@univ-tridinanti.ac.id

Editorial Address
Jl. Kapten Marzuki No.2446, 20 Ilir D. III, Kec. Ilir Tim. I, Kota Palembang, Sumatera Selatan 30129

Location
Kota palembang,

Sumatera selatan

INDONESIA