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"Edisi Vol. 2, No. 2, Januari-Juni 2021"
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<![CDATA[ANALISIS TINGKAT PEMAHAMAN AKUNTANSI BERBASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH : PADA KANTOR CAMAT TANJUNG BATU KAB. OGAN ILIR ]]>
<![CDATA[Febransyah Febransyah]]>;
<![CDATA[Dinda Astari]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
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DOI: 10.52333/ratri.v2i2.764
<![CDATA[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.]]>
<![CDATA[PENGUJIAN SECARA SIMULTAN DAN PARSIAL PENDAPATAN ASLI DAERAH (PAD) DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL ]]>
<![CDATA[Padriyansyah Padriyansyah]]>;
<![CDATA[Muhammad Said]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
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DOI: 10.52333/ratri.v2i2.726
<![CDATA[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]]>
<![CDATA[PENGARUH STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Rizkya Rizkya]]>;
<![CDATA[Yancik Syafitri]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
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DOI: 10.52333/ratri.v2i2.766
<![CDATA[This study aims to determine the effect of the independent variables, namely capital structure, firm growth, firm size and profitability on firm value as the dependent variable. The research population includes property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2019. The sampling technique used is purposive sampling. Testing this hypothesis using multiple regression analysis with a significant level of 5% (0.05). The results of this study indicate that profitability has an effect on firm value while the capital structure of firm growth and firm size has no effect on firm value. keywords : capital structure, company growth, company size profitability and company value.]]>
<![CDATA[MANAJEMEN KEUANGAN KEWIRAUSAHAAN DILIHAT DARI ANALISIS BREAK EVEN POINT ]]>
<![CDATA[Diana Widhi Rachmawati]]>;
<![CDATA[Suyanto Suyanto]]>;
<![CDATA[Ernia Yusnita]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
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DOI: 10.52333/ratri.v2i2.767
<![CDATA[Researchers in this case use quantitative research methods, which are a research method based on philosophy and are also used for research that focuses on a particular population or sample, sampling is carried out randomly as well as using research instruments as data tools, while statistical quantitative data analysis which have been specified. The sample of this research is Warung Martabak Ibu Rosida which is located in Sungsang III, Banyuasin Regency, South Sumatra.The final result of this research is entrepreneurial financial management seen from the break-even point analysis (a case study at Mrs. Rodiah's martabak shop in the Sungsang III area, Banyuasin Regency, South Sumatra) has reached the break-even point or in other words a return on investment, it's just that the return on investment has not achieve as expected. The hope for Mrs. Rodiah's martabak shop in the Sungsang III area of Banyuasin Regency, South Sumatra) is to add to the existing product variants, while the local government needs to get attention to get loan funds from small and medium enterprises to increase production and expand the Warung Martabak business of Mrs. Rosida.Keywords: Entrepreneurial Financial Management]]>
<![CDATA[PENGARUH BIAYA PRODUKSI TERHADAP HARGA JUAL PT.SIMPATINDO MULTI MEDIA BANYUASIN ]]>
<![CDATA[Ernawati Ernawati]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
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DOI: 10.52333/ratri.v2i2.760
<![CDATA[The company PT.Simpatindo Multi Media Banyuasin is a company engaged in the field of trade and telecommunications as the National Authorized Dealer of Telkomsel where they provide services in the form of Telkomsel products both Mkios pulse providers and also various Telkomsel starter cards that are allocated from branch offices to sub branches office and will be marketed through salesmen.In achieving the sales target the company incurs costs, namely production costs, with high costs expected to get maximum results. Then the problem to be examined in this study is the extent of the effect of production costs on selling prices. Data collection techniques used are using financial statements. Data analysis technique used is quantitative descriptive method using simple linear regression analysis, proof of hypothesis by using t test and the coefficient of determination using SPSS 22.0 for windows.From the research results obtained by a simple regression equation can be seen that the cost of production has a large (positive) effect on the selling price. This can be shown from the regression equation Y = 6,872 + 1,050 which means that any increase in production costs will be followed by an increase in selling prices, whereas a decrease in production costs will also be followed by a decrease in selling prices. The effect of production costs on selling prices in this study is 99.8%, and the remaining 0.2% is influenced by other factors (variables) such as demand for product targets and competition in the market and consumer tastes. Based on research the company has recorded the costs well but needs to be considered in the calculation and recording in detail so that errors do not occur because costs have a large influence on the selling price. And it is expected that the company can maintain the quality and quantity of the product in the market so that it can provide good service to consumers.Keywords: Production Costs, Selling Prices]]>
<![CDATA[PERANCANGAN PROSEDUR PENERIMAAN KAS DALAM MENINGKATKAN PENGENDALIAN INTEREN PADA BENGKEL MOTOR APFAH ]]>
<![CDATA[Ryan Al Rachmat]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021 ]]>
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DOI: 10.52333/ratri.v2i2.768
<![CDATA[The purpose of this study was to determine the cash receipts procedures in the increase of internal controls on a motorcycle Workshop Apfah. The method of analysis used in the conduct of research is by using the method of Qualitative Descriptive analysis. The results of the research that has been done shows that 1. The system of cash receipts that are in a Motor Workshop Apfah not support the operation of the company. It can be seen from the absence of a separation of responsibilities between the functions related to the system of cash receipts. 2. The design of the cash receipts Bengkel Motor Apfah is based on the procedure-a procedure that has been running in the company. The design is made, among others: the design of organizational structure, design flow chart document. In the design flow chart documents the researcher changes in certain procedures in the system and do the addition of on the documents that exist in the system of cash receipts of the company.Keywords: The Design Procedure, Cash Receipts, Internal Control]]>
<![CDATA[PENGARUH MANFAAT DAN KEMUDAHAN E-FILLING TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI PADA UPT LAPAS KELAS IIA TANJUNG RAJA ]]>
<![CDATA[Sahila Sahila]]>;
<![CDATA[Candra Irawan]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
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DOI: 10.52333/ratri.v2i2.761
<![CDATA[Taxes are the main source of state revenue in financing and development. The Directorate General of Taxes is modernizing tax administration as a form of improving the quality of tax services for taxpayers, one of which is the development of tax reporting using electronic filling (e-filling). This study aims to determine the simultaneous and partial effect of two types of perceptions, namely the benefits and convenience of e-Filling on the submission of annual tax returns for individual taxpayers.This study uses primary data with the object of research being taxpayers at the Class IIA Tanjung Raja Prison and secondary data that can support the research. To determine the effect of independent variables on related variables, multiple linear regression analysis was used in SPSS V22. Based on multiple linear regression analysis, there is a simultaneous influence between the benefits of e-Filling and the ease of e-Filling on the submission of the annual SPT of individual taxpayers. Judging from the significance value (0.000 <0.05), it means that H0 is rejected and H1 is accepted. The results of the partial study between the benefits and convenience of e-Filling on the submission of the annual SPT of individual taxpayers, namely for the e-Filling benefit variable, it has a significant effect (0.000 <0.05) meaning that H0 is rejected and H1 is accepted, and for the variable of e-Filing convenience has an effect significant (0.000 < 0.05) which means that H0 is rejected and H1 is accepted. The author's suggestion is to increase promotion, socialization widely, and improve the e-Filling system.Keywords: Benefits of E-Filling, Ease of E-Filling, Submission of Annual Tax Return for Individual Taxpayers.]]>
<![CDATA[PENGARUH FAKTOR FUNDAMENTAL DAN FAKTOR TEKNIKAL TERHADAP HARGA SAHAM (STUDI KASUS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE) ]]>
<![CDATA[Dwi Septa Aryani]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
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DOI: 10.52333/ratri.v2i2.769
<![CDATA[The purpose of this study is to examine the effect of fundamental factors (ROI, DTA, QR) and technical factors (EVA) on stock prices (case studies of property and real estate companies listed on the IDX). The variables used in this study are profitability (ROI), leverage (DTA), liquidity (QR), EVA and stock prices. This study uses statistical eviews. The results showed that simultaneously fundamental and technical factors had an effect on stock prices. The results of the study partially show that only leverage (DTA) has an effect on stock prices. While ROI, QR and EVA have no effect on stock prices.Keywords: ROI, DTA, QR, EVA dan Stock Prices]]>
<![CDATA[ANALISIS BIAYA PRODUKSI PADA CV. PURWA DAYA SEJAHTERA PALEMBANG ]]>
<![CDATA[Titi Suelmi]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
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DOI: 10.52333/ratri.v2i2.763
<![CDATA[The selling price of goods on an order basis is determined before production is carried out, the company will calculate the cost elements contained in the production in an estimate. This estimation is based on the standard cost that has been determined in advance by the company. If the economic conditions are assumed to be stable where prices are generally relatively constant, the estimated cost of production can approach the actual cost of production.In addition to the determination of the cost of goods manufactured above, the determination of the cost of goods manufactured using this order requires a separate form known as a job cost sheet. With the implementation of the cost price card, the cost of each order can be clearly identified.Keywords: Production costs, raw materials, labor costs, overhead costs]]>
<![CDATA[ANALISIS SIKLUS PENDAPATAN PADA CV. BORNEO BANGUN NUSA PALEMBANG ]]>
<![CDATA[Rizal Effendi]]>;
<![CDATA[Noviarni Noviarni]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021 ]]>
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DOI: 10.52333/ratri.v2i2.765
<![CDATA[The goal of a company in general is to get as much profit as possible. One way to get a profit is by selling effectively and efficiently because sales are the main source of company revenue. The accounting information system for sales and cash receipts is one of the accounting information subsystems that explain how the procedures should be in carrying out sales activities and cash receipts from sales, so that manipulation of sales and cash receipts can be avoided. Procedures are a series of administrative activities that usually involve several or more people and are structured to ensure uniform treatment of company transactions that occur. In this sales and cash receipt accounting information system, it will inform users about how these activities are carried out, what documents are required, and which parties are authorized to authorize cash sales and receipts activities.Keywords: Procedures, sales, cash receipts]]>
