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Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)

ratri
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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 12 Documents

1 2

Search results for , issue "Edisi Vol. 3, No. 1, Juli-Desember 2021" : 12 Documents clear

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

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. MUTIARA INARA Rusmida J H Hutabarat; Shelly Farida Tobing
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 1, Juli-Desember 2021
Publisher : Universitas Tridinanti

This study aims to determine how the application of internal control to inventory management in CV. Inara Pearl. The method used is qualitative, which is mostly a description of the results of interviews and documentation studies. The data obtained will be analyzed qualitatively and described descriptively and given a complete picture of the object under study based on data obtained from the warehouse section of CV. Pearl Inara and is based on a theoretical foundation.From the results of the study concluded that the internal control of inventory at CV. Mutiara Inara has been quite effective, where there is a separation of duties and related functions in receiving and releasing goods. As well as the monitoring of inventory which is carried out periodically by the company through checking.Keywords: Internal Control, Inventory Management, Effective

PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA rustam effendi; sahila sahila
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 1, Juli-Desember 2021
Publisher : Universitas Tridinanti

This study aims to see the Effect of Performance Financial that measured with Ratio Profitability (ROA), Leverage (DAR), and Activities (TATO) both simultaneously and partially on Profit Growth in property and real estate companies sector in 2017-2019. The sampling technique used was purposive sampling. The number of samples is 33 companies from 35 companies. This type of research is quantitative research and the type of data used is secondary data in the form of financial reports obtained through http: //www.idx.co.id. The prerequisite analysis test uses the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The data analysis technique used is multiple linear regression analysis. Based on research that has been tested using SPSS version 17.0, the results show that simultaneously ROA, DAR, and TATO have an effect on profit growth. This is evidenced by the results of the F test where from the ANOVA table that the significant value is 0.00 <0.05. Partially ROA (X1) affects profit growth, DAR (X2) affects profit growth, and TATO (X3) has no effect on profit growth.

COVER VOL 3 NOMOR 1 PD PD
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 1, Juli-Desember 2021
Publisher : Universitas Tridinanti

COVER VOL 3 NOMOR 1

PENGARUH STRUKTUR MODAL DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2014-2018 Febransyah Febransyah; Titi Suelmi
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 1, Juli-Desember 2021
Publisher : Universitas Tridinanti

This study aims to obtain empirical evidence about: (1) Effect of Capital Structure on Financial Performance (2) Effect of Liquidity on Financial Performance. The population of this research is all banking companies listed on the Indonesia Stock Exchange in 2014-2018 amounting to 25 companies. The sampling technique is purposive sampling. The sample of this research is 125 companies. Data analysis with multiple regression.The results of this study concluded that: (1) Capital Structure and Liquidity did not significantly influence Financial Performance (2) Capital Structure partially had a significant effect on Financial Performance (3) Liquidity partially had no significant effect on Financial Performance. In this research it is recommended to conduct further studies by including other independent variables that are suspected to have an influence on financial performance so that the scope is wider and more references to other researchers. Keywords: Capital Structure, Liquidity, Financial Performance

PENGARUH PENGENDALIAN INTERN TERHADAP KEANDALAN LAPORAN KEUANGAN PADA PT. SAPTA SARI TAMA PALEMBANG sugiharto sugiharto; Salman Salman
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 1, Juli-Desember 2021
Publisher : Universitas Tridinanti

This research aims to see the effect of the implementation of internal control on the realiability of financial reporting. The financial reporting show indications of receivables that are not in line with expectations and the occurrence of excess or shortage of stock. This reporting is closely related to the implementation of internal control that can achieve the purpose of its implementation, namely the realiability of financial reporting. The population and sample in this research were 40 employees, all of which were used as a population. This research used exploratory and causality and the formulation of associative problems using questionnaires. Based on the results of the research, internal control affects the realiability of financial reporting. The conclusion of this research states that the hypothesis which states that internal control affects the realiability of financial reporting is acceptable.

DAFTARA ISI VOL 3 NOMOR 1 PD PD
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 1, Juli-Desember 2021
Publisher : Universitas Tridinanti

DAFTARA ISI VOL 3 NOMOR 1

ANALISIS KINERJA KEUANGAN KOPERASI KELUARGA TRIDINANTI PALEMBANG Aida Rakhmawati; Yusro Hakimah; Hasyunah Hasyunah
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 1, Juli-Desember 2021
Publisher : Universitas Tridinanti

Cooperatives need tools to determine the financial performance of cooperatives so that cooperative management can carry out their duties and obligations properly in accordance with the objectives of cooperatives in general. As a general guideline in knowing financial performance, it is necessary to have financial reports issued by cooperatives, to find out the success and problems experienced by cooperatives in managing their finances. The purpose of this study was to determine and analyze the financial performance of the Tridinanti Family Cooperative in 2015-2020. The type of data used is secondary data with data collection techniques in the form of financial balance reports and reports of remaining operating results. The results of the study concluded that the performance of the Tridinanti Family Cooperative for the last six years, from 2015 to 2020, was generally very good. Keywords: Cooperative financial performance

FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dwi Septa Aryani; Kusminaini Armin
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 1, Juli-Desember 2021
Publisher : Universitas Tridinanti

This study aims to determine the magnitude of the effect of return on total assets, debt ratio and current ratio on firm value in the food and beverage sub-sector listed on the Indonesia Stock Exchange partially and simultaneously. The sample used in this study is the food and beverage sector manufacturing listed on the Indonesia Stock Exchange for the period 2017 to 2020 with a total sample of 10 companies. The results showed that in the statistical F test, the calculated F value of 7.228 > 2.90 was greater than the f table, so return on total assets, debt ratio and current ratio simultaneously affected on firm value. Then the t statistic test where the results of return on total assets and debt ratio partially affect Price to Book Value while current ratio has no effect on firm value. For further research, it is expected to add variables that have not been included in this research model as independent variables, because there are still financial ratios and other factors that may also have an effect but are not included in this study.

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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

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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

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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