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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 70 Documents

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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

ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU DENGAN METODE EOQ (ECONOMIC ORDER QUANTITY) PADA PT. DUTA ABADI PRIMANTARA PALEMBANG Kusminai Armin; Baidowi Abdhie; Bella Dwi Arimbi
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020
Publisher : Universitas Tridinanti

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.

MANAJEMEN KEUANGAN KEWIRAUSAHAAN DILIHAT DARI ANALISIS BREAK EVEN POINT Diana Widhi Rachmawati; Suyanto Suyanto; Ernia Yusnita
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021
Publisher : Universitas Tridinanti

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

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 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 BIAYA PRODUKSI DAN BIAYA PEMASARAN TERHADAP PENJUALAN PADA CLASSIE RESTO DI KOTA Febransyah Febransyah; Anggraini Ewa
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020
Publisher : Universitas Tridinanti

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

PENGARUH BIAYA PRODUKSI TERHADAP HARGA JUAL PT.SIMPATINDO MULTI MEDIA BANYUASIN Ernawati Ernawati
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021
Publisher : Universitas Tridinanti

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

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 PENERIMAAN PIUTANG TERHADAP SERVICE CHARGE KARYAWAN THE ALTS HOTEL PALEMBANG Rusmida Hutabarat; Ernawati .
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

ABSTRACK The purpose of this study was to determine the Effect of Acceptance of Receivables Against Employee Charge Service at The Alts Hotel Palembang which is located at Jalan Rajawali no 8 Palembang. The purpose of this study is to know and analyze how much influence receivables receivables to service charge employees The Alts Hotel Palembang. In this study using primary and secondary data with the method of analysis used is quantitative methods and analysis techniques used are simple linear regression method, correlation analysis, hypothesis test (t) and coefficient of determination The results showed that there is a positive influence between receipt of receivables to employee service charge The Alts Hotel Palembang because the calculation of t count value of 2.960> t table of 2.22814 and at significant 0.014 <0.05 then H0 rejected and H1 accepted which means receivables Affect the service charge at the level of α = 0.05 and can be indicated by the coefficient of determination of 0.467 or 46.7% which means that the service charge is affected by the receipt of receivables 46.7% while the remaining 53.3% influenced by other factors. The Alts Hotel Palembang still uses revenue recognition based on cash basis. Keywords : receivables receipt and service charge

ANALISIS SISTEM PENGENDALIAN INTERN ATAS PERSEDIAAN BARANG DAGANGAN PADA PT.PERUSAHAAN PERDAGANGAN INDONESIA Muhammad Ridwan; Riza Syahputera
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020
Publisher : Universitas Tridinanti

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

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Sumatera selatan

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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