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<![CDATA[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 ]]>
<![CDATA[Meti Zuliyana]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
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DOI: 10.52333/ratri.v2i1.719
<![CDATA[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]]>
<![CDATA[PENGARUH PENGALAMAN KERJA, SKEPTISME PROFESIONAL DAN INDEPENDENSI AUDITOR TERHADAP PENDETEKSIAN KECURANGAN KLIEN PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA PALEMBANG ]]>
<![CDATA[Rusmida Jun Harahap]]>;
<![CDATA[Shelly Faria Tobing]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020 ]]>
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DOI: 10.52333/ratri.v2i1.724
<![CDATA[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]]>
<![CDATA[PENGARUH HUTANG TERHADAP LABA USAHA PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Repi Lesmana Dewi]]>;
<![CDATA[Maliah Maliah]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020 ]]>
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DOI: 10.52333/ratri.v2i1.720
<![CDATA[This study aims to determine whether there is an effect of short-term debt (CL) and long-term debt (NCL) on operating income (OP) in consumer goods companies listed on the Indonesia Stock Exchange either partially or simultaneously. The formulation of the problem in this study is: Does the variable Short-Term Debt and Long-Term Debt have a significant effect either partially or simultaneously on Operating Profit of consumer goods companies listed on the Indonesia Stock Exchange. This study uses data from the 2016 to 2018 Financial Statements. In this study, the sample was taken using the non-probability sampling method, which does not provide equal opportunities for each member of the population to be selected as samples. while the sample selection was carried out using the purposive sampling method, namely a sampling technique with special considerations so that it was appropriate to be a sample, by determining the number of samples as many as 20 samples, so that the research data derived from the 2016 to 2018 financial statements were 60 data. The data collected is secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id (Indonesian Stock Exchange Investment Gallery) Musi Charitas Catholic University Palembang, Faculty of Business and Accounting. The method used in this study is a quantitative method which is a quantitative method. associative method with the form of a causal relationship. The analysis technique used is Multiple Linear Regression Analysis. The results of this study indicate that partially short-term debt (CL) has no significant effect on operating income (OP), long-term debt (NCL) has a significant effect on operating income (OP). Simultaneous results show that short-term debt (CL) and long-term debt (NCL) have a significant effect on operating income (OP).Keywords: Short-Term Debt (CL), Long-Term Debt (NCL), Operating Profit (OP).]]>
<![CDATA[INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS PERUSAHAAN CONSUMER GOODS ]]>
<![CDATA[Mohammad Aryo Arifin]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
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DOI: 10.52333/ratri.v2i1.753
<![CDATA[The purpose of this study examined the effect of intellectual capital on the financial performance companies in the consumer goods industry sector Indonesia Stock Exchange 2015-2019. Variables used in the research are value added capital coefficient (VACA), value added human capital coefficient (VAHU), structural capital value added (STVA) and return on assets (ROA). This research use statistical Eviews The result shows that there is significant influence of value added capital coefficient (VACA), value added human capital coefficient (VAHU) and structural capital value added (STVA) to return on asset (ROA) either partially and simultaneously. These results indicate that inttelctual capital has an impact on financial performance. The implication of this study is the company can increase its profitability by utilizing intellectual capital. Keywords: VACA, VAHU, STVA, ROA]]>
<![CDATA[ANALISIS PENGENDALIAN INTERN SIKLUS PENDAPATAN PADA PENERBIT ERLANGGA CABANG PALEMBANG ]]>
<![CDATA[Padriyansyah Padriyansyah]]>;
<![CDATA[Koefrowi Koefrowi]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020 ]]>
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DOI: 10.52333/ratri.v2i1.725
<![CDATA[This research is engaged in printing. This printing company before the Covid-19 pandemic was in conditions that generated optimal profits. The occurrence of the Covid-19 pandemic make company profits always decline. This is closely related to the cost behavior and break-even of multiple products in planning short-term profits. The population used in this study is the cost behavior and break-even of multi-products in the short-term profit planner in 2020. The sampling used is purposive sampling. The type and design of the research is descriptive research. Based on the results of the research, the company has not implemented the concept of cost behavior which separates variable costs and fixed costs with the income statement in the multi-product breakeven calculation has not been prepared by variable costing. The conclusion from this study states that companies must apply the concept of cost behavior that separates fixed costs and variable costs. And applying the multi-product breakeven guidelines as a tool in sales revenue for product orders can determine short-term profit.Keywords : Cost Behavior, Multi-Product Break-even, Short-Term Profit Planning]]>
<![CDATA[ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU DENGAN METODE EOQ (ECONOMIC ORDER QUANTITY) PADA PT. DUTA ABADI PRIMANTARA PALEMBANG ]]>
<![CDATA[Kusminai Armin]]>;
<![CDATA[Baidowi Abdhie]]>;
<![CDATA[Bella Dwi Arimbi]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020 ]]>
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DOI: 10.52333/ratri.v2i1.721
<![CDATA[PT. Duta Abadi Primantara Palembang is one of the companies engaged in manufacturing. Which is where the company is serving the market demand for high quality bedding. Thus, the company tries to carry out its operational activities effectively and efficiently, although in practice there are still weaknesses in the control system used by the company. This study uses quantitative analysis techniques in which the data obtained from the field are processed in such a way as to provide systematic, factual, and accurate data regarding the problems studied at the company PT. Duta Abadi Primantara Palembang with the EOQ (Economic Order Quantity) method. So that a conclusion can be drawn.The results showed that based on the determination of raw material control using the Economic Order Quantity (EOQ) method is more optimal and more efficient than the conventional methods set by the company. This can be proven by the availability of optimal raw material purchases and TIC (Total Inventory Cost) savings. In anticipating the shortage of raw material inventory companies should consider using EOQ in raw material procurement policies because by using EOQ, companies can purchase optimal raw materials at a lower cost than company policy. Keywords: Raw Material Inventory Control, Economic Order Quantity.]]>
<![CDATA[PENGARUH BIAYA PRODUKSI DAN BIAYA PEMASARAN TERHADAP PENJUALAN PADA CLASSIE RESTO DI KOTA ]]>
<![CDATA[Febransyah Febransyah]]>;
<![CDATA[Anggraini Ewa]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
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DOI: 10.52333/ratri.v2i1.718
<![CDATA[This research basically discusses the effect of production costs and marketing costs on company sales in order to produce reliable information, in this case, the effect of production costs and marketing costs. The place of research in this is Classie Resto Palembang. The purpose of this study was to determine the effect of production and marketing costs on the sales results of Classie Resto in Palembang City.The research sample is the Company's Financial Statements in 2016-2018. Hypothesis testing uses multiple linear regression analysis with the help of the SPSS ver.23 program. Hypothesis testing used includes partial test (t test), simultaneous test (F test), and test the coefficient of determination (R2). The results of hypothesis testing (H1) which states that production costs have a significant effect on sales results received. This can be seen from the results of the SPSS output which shows the t count of the X1 variable is 2.864, which is greater than the t table, which is 2.02809. The results of hypothesis testing (H2) indicate that the marketing costs are significant to the sales results received. This can be seen from the results of the SPSS output which shows the t value of 2.499 is greater than the t table, which is 2.02809 Keywords: Production Costs, Marketing Costs, Sales Results ]]>
<![CDATA[ANALISIS SISTEM PENGENDALIAN INTERN ATAS PERSEDIAAN BARANG DAGANGAN PADA PT.PERUSAHAAN PERDAGANGAN INDONESIA ]]>
<![CDATA[Muhammad Ridwan]]>;
<![CDATA[Riza Syahputera]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
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DOI: 10.52333/ratri.v2i1.727
<![CDATA[PT. Indonesian Trading Company is a company engaged in the distribution of building materials, fertilizers, pharmaceuticals, and basic necessities to meet the needs of the community. This study uses descriptive qualitative research methods, namely analyzing and describing the application of management control systems to reports on inventory management at PT. Indonesian Trading Company Palembang Branch.The results of the research seen at PT. Indonesian Trading Company is quite effective because the company uses perpetual recording, making it easier for leaders to obtain inventory records in the warehouse. The existence of a clear and structured structure at PT. The Indonesian Trading Company will make the division and implementation of the duties of each section and each work function will minimize data errors on the inventory of goods. Keywords: Distributor of staples, Management Control System, Inventory Management]]>
<![CDATA[PENGARUH PERPUTARAN PIUTANG DAN PERSEDIAAN TERHADAP MODAL KERJA PADA KOPERASI SEJAHTERA BERSAMA PAGAR AGUNG KOTA LAHAT ]]>
<![CDATA[Sahila Sahila]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
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DOI: 10.52333/ratri.v2i1.722
<![CDATA[The purpose of this study was to determine how much influence the accounts receivable and inventory turnover have on working capital at the Sejahtera Bersama Pagar Agung cooperative, Lahat. Secondary data is used for research in the form of financial statements which are sampled by purposive sampling, namely the period 2017 to 2019.The result of the research is that Accounts Receivable Turnover and Inventory Turnover simultaneously have a significant effect on working capital, the value of f count 112,480>F table of 3.28, with a significant less than 0.05, which is 0.000. Accounts receivable turnover has a significant effect on working capital with t count 4.849> t table 2.03457 with a significant less than 0.05 and Inventory Turnover has a significant effect on working capital with a value t count 3.673> t table value 2.03457 with a significant less than 0, 05. Keywords: Accounts Receivable Turnover, Inventory Turnover, Working Capital]]>
<![CDATA[ANALISIS PERILAKU BIAYA DAN TITIK IMPAS MULTI PRODUK DALAM PERENCANAAN LABA JANGKA PENDEK PADA CV. PUTRA PENUNTUN ]]>
<![CDATA[Sugiharto Sugiharto]]>;
<![CDATA[Azmir Ferdinansyah]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
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DOI: 10.52333/ratri.v2i1.723
<![CDATA[This research is engaged in printing. This printing company before the Covid-19 pandemic was in conditions that generated optimal profits. The occurrence of the Covid-19 pandemic make company profits always decline. This is closely related to the cost behavior and break-even of multiple products in planning short-term profits. The population used in this study is the cost behavior and break-even of multi-products in the short-term profit planner in 2020. The sampling used is purposive sampling. The type and design of the research is descriptive research. Based on the results of the research, the company has not implemented the concept of cost behavior which separates variable costs and fixed costs with the income statement in the multi-product breakeven calculation has not been prepared by variable costing. The conclusion from this study states that companies must apply the concept of cost behavior that separates fixed costs and variable costs. And applying the multi-product breakeven guidelines as a tool in sales revenue for product orders can determine short-term profit.Keywords : Cost Behavior, Multi-Product Break-even, Short-Term Profit Planning]]>
