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 8 Documents

Search results for , issue "Edisi Vol. 1, No. 1, Juli-Desember 2019" : 8 Documents clear

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 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.

ANALISIS KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN KEBIJAKAN SUNSET POLICY DAN TAX AMNESTY Yuni Rachmawati; Yuanty Aprilia Widy
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 1, Juli-Desember 2019
Publisher : Universitas Tridinanti

ABSTRACT Sunset policy and tax amnesty are efforts made by the tax authorities to provide opportunities for taxpayers who have been disobedient to report their assets and income honestly. These two policies are carried out as an effort to increase the taxpayers' willingness to pay so that tax optimization can be achieved. The purpose of this study was to determine the compliance of taxpayers after the implementation of the sunset policy and tax amnesty. The author uses observation, interview and documentation techniques. The results showed that taxpayer compliance increased by 50% through the tax amnesty Volume III (2017) while taxpayer compliance through Sunset Policy volume II was only 42.9% (2015).Keywords: Sunset Policy, Tax Amnesty, and Tax Compliance

PROSEDUR USULAN DAN PELAKSANAAN DIKLAT PADA PEMERIKSA DI BPK RI PERWAKILAN SUMATERA SELATAN Niken Ayuningrum; Dimas Pratama Putra; Meta Agustariani
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 1, Juli-Desember 2019
Publisher : Universitas Tridinanti

ABSTRACTTraining is process or activity undertaken too broaden and to achieve certain goals that are beneficial for now or in the future. Implementation of training or education or training made by PUSDIKLAT and knowledge and skills of BPK examiners.The Study focuses on the proposed procedures and implementation of training in the implementation the preparation of the training procedure is required. The goal for the implementation of the training is more effective and implemented in accordance with the desired objectives. Another goal is the to provide information in the preparation of proposal and the implementation of training procedures in BPK RI representative of South Sumatra.Finally, this study provides information about the process are well as the proposal and implementation of training procedures in BPK or any other parties as a means of understanding the processes for the implementation of good training.Keywords: Training, Implementation Procedures, Means Understanding, Preparation Procedures Trainning.

PENGUKURAN EFEKTIFITAS DAN EFISIENSI, KONTRIBUSI SERTA PERTUMBUHAN RETRIBUSI PAJAK TERHADAP PAD DI KOTA PALEMBANG Trie Sartika Pratiwi; . Padriyansyah; Dessy Dwi Anggraini
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.v1i1.683

ABSTRACK The results of this study revealed that (1) the contribution of parking retribution revenue toward the Regional Generated Revenue (RGR) from 2013 to 2015 tended to improve. The improvement of its contribution occurred in 2013 was 1,47%, in 2015 was 1,40%, but it decreased to be 0,11% in 2014. (2)The effectiveness of parking retribution acceptance in Palembang in 2013 was 83.43%, 87,30% in 2014, and 92,70% in 2015. Thus, the revenue of parking retribution in Palembang during 2013, 2014, and 2015 was not effective. Mean while, the parking retribution revenue was effective enough in 2015. It was because its effectiveness around 100% while the efficiency of parking retribution revenue in Palembang was 26,32% in 2013, 25,16% in 2014, and 21,56% in 2016. Thus, the revenue of parking retribution in Palembang ran efficiently because the efficiency achieved was under 100%. (3)The growth of parking retribution revenue in Palembang from 2013 to 2015 was positive. The amount of growth was 20.33% in 2014, in 2013 the growth of parking retribution revenue was negative (8.21%). It means that the revenue of parking retribution in 2015 decreased to be 6.18% from the previous year. Keywords : contribution, effectiveness, efficiency, parking retribution

Pengaruh Return On Sale, Earning Per Share, Economic Value Added, dan Market Value Added Terhadap Nilai Perusahaan Pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Yancik Syafitri; Lia Indah Sari
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 1, Juli-Desember 2019
Publisher : Universitas Tridinanti

ABSTRACKThe purpose of this study was to determine how much influence Return on Sale, Earning per Share, Economic Value Added, and Market Value Added as independent variables together (simultaneous) and individually (partial) to the Corporate Value as the dependent variable in LQ-45 company listed on the Indonesia Stock Exchange. The population of this study is all LQ-45 companies listed on the Stock Exchange in 2015-2017. The sample selection uses a purposive sampling method. The data used is secondary data in the form of financial statements. The results of this study state that simultaneously Return on Sale, Earning per Share, Economic Value Added, and Market Value Added have a significant effect on Company Value. Partially, Return on Sale and Market Value Added have a significant effect on Company Value but Earning per Share and Economic Value Added do not significantly influence the Company ValueKeywords : Return on Sale, Earning per Share, Economic Value Added, Market Value Added, Company Value

PENGARUH EFISIENSI BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG DAN BIAYA OVERHEAD PABRIK TERHADAP PROFIT MARGIN PADA CV. INDOSCOTS BABY UTAMA PALEMBANG Rizal Effendi; Deta Astra Putri
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 1, Juli-Desember 2019
Publisher : Universitas Tridinanti

ABSTRACK This research was conducted aimed to determine and analyze the effect of the efficiency of production costs consisting of the efficiency of raw material costs, efficiency of direct labor costs, efficiency of factory overhead costs to provit margins on the CV. Main Baby Indoscots. The research period began from January 2014 to June 2016. Simultaneous hypothesis testing (statistical test F) and partially (statistical test t) with α = 5%. The management of the researcher data is assisted by using SPSS version 18.00. Significant F (simultaneous) test results Fcount> Ftable (5.568> 2.96) address the variable version of production costs consisting of the efficiency of raw material costs, the efficiency of direct labor costs, and the efficiency of factory overhead costs together positively and significantly impact on profits margin. The results of the t test (partial) showed that the efficiency of the cost of raw materials was significant tcount> ttable (1,895> 1,706), the efficiency of direct labor costs was significant tcount> ttable (1,919> 1,706), the efficiency of factory overhead was significant tcount <ttable (-1,354 <1,706) ), significantly influences profit margin.Keywords: Cost Efficiency of Raw Materials, Efficiency of direct wages, Factory Overhead Cost Efficiency.

ANALISIS SISTEM PENGENDALIAN INTERN PENJUALALN PRODUK ELELTRONIK PT. MATAHARI PUTRA PRIMA Tbk Rifani Akbar Sulbahri; Yessi Nelissma Fitri
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 1, Juli-Desember 2019
Publisher : Universitas Tridinanti

ABSTRACT The increasing sales demand in the market makes the company management must create a good sales structure with sales progress as an evaluation of activities in order to support and analyze the implementation of an internal control system of electronic product sales at PT. Matahari Putra Prima Tbk. While the method of discussion of this study uses qualitative and quantitative analysis methods. The results of this study are seen from all elements of sales internal control conducted by PT. Matahari Putra Prima Tbk, showing effective / appropriate results. But in the division of tasks and authority in the company there are work traps that can hamper the company's performance. If in the division of tasks and authority in the company there is a double job this can hamper the company's performance, the company should divide the tasks and authority according to their respective functions.Keywords: sales, internal control

Page 1 of 1 | Total Record : 8

Filter by Year

2019 2021

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

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

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