Articles
70 Documents
<![CDATA[ANALISIS KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN KEBIJAKAN SUNSET POLICY DAN TAX AMNESTY ]]>
<![CDATA[Yuni Rachmawati]]>;
<![CDATA[Yuanty Aprilia Widy]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 1, Juli-Desember 2019 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (317.086 KB)
|
DOI: 10.52333/ratri.v1i1.682
<![CDATA[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]]>
<![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 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1213.154 KB)
|
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[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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (171.538 KB)
|
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[PROSEDUR USULAN DAN PELAKSANAAN DIKLAT PADA PEMERIKSA DI BPK RI PERWAKILAN SUMATERA SELATAN ]]>
<![CDATA[Niken Ayuningrum]]>;
<![CDATA[Dimas Pratama Putra]]>;
<![CDATA[Meta Agustariani]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 1, Juli-Desember 2019 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (300.714 KB)
|
DOI: 10.52333/ratri.v1i1.677
<![CDATA[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.]]>
<![CDATA[PENGARUH HASIL ALTMAN Z-SCORE, SPRINGATE, DAN ZMIJEWSKI SEBAGAI ALAT PREDIKSI KEBANGKRUTAN FINANCIAL DISTRESS) TERHADAP HARGA SAHAM (Studi Empiris Perusahaan Property & Real Estate dan Food and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2014 ]]>
<![CDATA[Rilla Gantino]]>;
<![CDATA[Goei Ivan Jonathan]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (516.698 KB)
|
DOI: 10.52333/ratri.v1i2.693
<![CDATA[ABSTRACKThe study aimed to analyze the effect of results Altman Z-Score, Springate, and Zmijewski on stock price in the property & real estate and food and beverage industry which are lised in Indonesia Stock Exchange (IDX) in the period 2014-2018. Hypothesis testing result showed that partially the results Altman Z-Score have a effect on stock price property & real estate and food and beverage companies. Partially the results Springate have a effect on stock price property & real estate and food and beverage companies, and the results Zmijewski have a effect on stock price food and beverage companies, however does not have effect on stock price property & real estate companies. Keywords: Altman Z-Score, Springate, Zmijewski, and Stock Price]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (906.281 KB)
|
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 TERHADAP PENGELOLAAN PERSEDIAAN BARANG PADA CV. MUTIARA INARA ]]>
<![CDATA[Rusmida J H Hutabarat]]>;
<![CDATA[Shelly Farida Tobing]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 1, Juli-Desember 2021 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (686.003 KB)
|
DOI: 10.52333/ratri.v3i1.809
<![CDATA[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]]>
<![CDATA[ANALISIS PERENCANAAN DAN PENGENDALIAN PERSEDIAAN BARANG DAGANG PADA PT. ELECTRONIC CITY INDONESIA, TBK CABANG PALEMBANG ]]>
<![CDATA[. Sahila]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (330.527 KB)
|
DOI: 10.52333/ratri.v1i2.689
<![CDATA[ABSTRACK The purpose of this study is to determine the planning and control of merchandise inventory which is one of the important aspects in a company to assess whether the inventory of merchandise in the company has been used effectively in the company's operational activities, so seeing the above conditions planning is necessary. and inventory control that has an impact on the effectiveness of inventory management. The analysis used in this research is qualitative and quantitative analysis. Qualitative analysis is used to view the planning and control of the company's merchandise inventory, while quantitative analysis is used to calculate EOQ and Reorder Point as an inventory control tool. The analysis technique that will be used in this research is by using the results of interviews and documentation regarding the planning and control of merchandise inventory at PT. Electronic City Indonesia, Tbk Palembang Branch. The results obtained are that PT. Electronic City Indonesia, Tbk Palembang Branch does not have a good inventory planning and control, as a result there is a shortage and an excess of product inventory. This can affect the company's goals, one of which is to obtain optimal profit.Keywords: Inventory Planning and Control]]>
<![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 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (938.283 KB)
|
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[PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[rustam effendi]]>;
<![CDATA[sahila sahila]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 1, Juli-Desember 2021 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (917.475 KB)
|
DOI: 10.52333/ratri.v3i1.801
<![CDATA[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.]]>
