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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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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.

PENGARUH AUDIT MANAJEMEN SUMBER DAYA MANUSIA TERHADAP PENINGKATAN KINERJA KARYAWAN PADA PT PLN (PERSERO) RAYON BLAMBANGAN UMPU PROVINSI LAMPUNG . Sugiharto
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

ABSTRACK PT PLN persero blambangan umpu, Lampung province, is a state-owned company that operates in the electricity sector, from outside operating power plants to transmitting to the public for all Indonesian people, showing a decline in employee performance. This problem have a lot of existence; delay in work, ineffective internal control and the implementation of human resource management audits that are not optimal and its run into the errors in the operation of power plants and transmissions that are not yet optimal. This is partly influenced by the human resource management audits. The population and sample in this study were as many as 40 employees, all of whom were made into the population, with the type and design of the research used exploratory and causality with associative problem formulations. Based on the results of research, human resource management audits have an effect on employee performance, from the results of the t test, the significance is smaller than Alpha 0.05, which means that Ho is rejected and Ha is Accepted. A correlation coefficient which states the closeness of the relationship is strong and positive of 0.536. With a determination coefficient of 28.7%. The conclusion of this study states tell that the hypothesis of human resource management audits affect employee performance is acceptable Keywords : Human Resource Management Audits, Employee Performance

PENGARUH PERPUTARAN PIUTANG DAN PERSEDIAAN TERHADAP MODAL KERJA PADA KOPERASI SEJAHTERA BERSAMA PAGAR AGUNG KOTA LAHAT Sahila Sahila
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020
Publisher : Universitas Tridinanti

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

PERANCANGAN PROSEDUR PENERIMAAN KAS DALAM MENINGKATKAN PENGENDALIAN INTEREN PADA BENGKEL MOTOR APFAH Ryan Al Rachmat
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021
Publisher : Universitas Tridinanti

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

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

PENGARUH EFISIENSI BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG DAN BIAYA OVERHEAD PABRIK TERHADAP PROFIT MARGIN PADA CV. INDOSCOTS BABY UTAMA PALEMBANG Rizal Effendi; Deta Astra Putri
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 1, Juli-Desember 2019
Publisher : Universitas Tridinanti

ABSTRACK This research was conducted aimed to determine and analyze the effect of the efficiency of production costs consisting of the efficiency of raw material costs, efficiency of direct labor costs, efficiency of factory overhead costs to provit margins on the CV. Main Baby Indoscots. The research period began from January 2014 to June 2016. Simultaneous hypothesis testing (statistical test F) and partially (statistical test t) with α = 5%. The management of the researcher data is assisted by using SPSS version 18.00. Significant F (simultaneous) test results Fcount> Ftable (5.568> 2.96) address the variable version of production costs consisting of the efficiency of raw material costs, the efficiency of direct labor costs, and the efficiency of factory overhead costs together positively and significantly impact on profits margin. The results of the t test (partial) showed that the efficiency of the cost of raw materials was significant tcount> ttable (1,895> 1,706), the efficiency of direct labor costs was significant tcount> ttable (1,919> 1,706), the efficiency of factory overhead was significant tcount <ttable (-1,354 <1,706) ), significantly influences profit margin.Keywords: Cost Efficiency of Raw Materials, Efficiency of direct wages, Factory Overhead Cost Efficiency.

PENGARUH MANFAAT DAN KEMUDAHAN E-FILLING TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI PADA UPT LAPAS KELAS IIA TANJUNG RAJA Sahila Sahila; Candra Irawan
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021
Publisher : Universitas Tridinanti

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.

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

ANALISIS PAJAK PENGHASILAN PASAL 23 ATAS JASA SEWA ALAT BERAT PADA PT. SUMATRA UNGGUL PALEMBANG Reni Hardianti; Koefrowi .
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

ABSTRACK The purpose of this study is to determine the income tax on heavy equipment rental services at PT. Sumatra Excellent. The data used in writing in this study is secondary data in the form of a list of financial statements whose data sources come from PT. Sumatra Excellent Palembang. The sample used is the 2019 rental service income report. While the analysis techniques are quantitative analysis techniques and qualitative analysis techniques. The results obtained show that PPh Article 23 on heavy equipment rental services related to the calculation, deposit and reporting of the imposition of PPh article 23 PT. Sumatra Unggul which occurred in March, April, June, August, October and November have been in accordance with applicable regulations. However, the calculation of Income Tax Article 23 in January, February, May, July, September and December is not in accordance with Law Number 36 of 2008.Keywords : Income Tax Article 23, Calculation, Deposit, Reporting

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

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jurnalratri@univ-tridinanti.ac.id

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Jl. Kapten Marzuki No.2446, 20 Ilir D. III, Kec. Ilir Tim. I, Kota Palembang, Sumatera Selatan 30129

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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

Abstract

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