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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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ANALISIS SIKLUS PENGELUARAN PADA CV. PURWA DAYA SEJAHTERA PALEMBANG Rizal Effendi; Lili Syafitri
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

ABSTRACK The expenditure cycle is also used by companies to maintain good relations with suppliers, because low prices and good quality alone do not guarantee the smooth running of the company, but also require good relations with suppliers. With good relationships, companies can buy goods with more confidence in their quality and with more confidence in the adequacy of the goods the company needs. Without good relations, the company may get low prices and relatively good goods, but it may not be guaranteed when the goods will be in stock. The accounting information system has three basic functions in the expenditure cycle, namely obtaining and processing data on various business activities, storing and managing data to support decision making, and providing control functions to ensure data reliability and safeguarding Company resources. Keywords : accounting information system, expenditure cycle

PENGARUH FAKTOR FUNDAMENTAL DAN FAKTOR TEKNIKAL TERHADAP HARGA SAHAM (STUDI KASUS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE) Dwi Septa Aryani
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021
Publisher : Universitas Tridinanti

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

ANALISIS SISTEM PENGENDALIAN INTERN PENJUALALN PRODUK ELELTRONIK PT. MATAHARI PUTRA PRIMA Tbk Rifani Akbar Sulbahri; Yessi Nelissma Fitri
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 1, Juli-Desember 2019
Publisher : Universitas Tridinanti

ABSTRACT The increasing sales demand in the market makes the company management must create a good sales structure with sales progress as an evaluation of activities in order to support and analyze the implementation of an internal control system of electronic product sales at PT. Matahari Putra Prima Tbk. While the method of discussion of this study uses qualitative and quantitative analysis methods. The results of this study are seen from all elements of sales internal control conducted by PT. Matahari Putra Prima Tbk, showing effective / appropriate results. But in the division of tasks and authority in the company there are work traps that can hamper the company's performance. If in the division of tasks and authority in the company there is a double job this can hamper the company's performance, the company should divide the tasks and authority according to their respective functions.Keywords: sales, internal control

ANALISIS BIAYA PRODUKSI PADA CV. PURWA DAYA SEJAHTERA PALEMBANG Titi Suelmi
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021
Publisher : Universitas Tridinanti

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

PENGARUH RETURN ON EQUITY (ROE) DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019 Mattoasi Mattoasi; Amir Lukum; Nur Hafisah Budi
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 1, Juli-Desember 2021
Publisher : Universitas Tridinanti

This study aims to determine partially and simultaneously the effect of Return On Equity (ROE) and Earning Per Share (EPS) on stock prices. The research method used is a quantitative research method, where the data used is in the form of secondary data. The population in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019, totaling 30 companies. The number of samples used as many as 20 companies with purposive sampling technique. The data analysis technique used in this research is multiple regression analysis using panel data method. The results of the study partially show that Return On Equity (ROE) has no effect on stock prices in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019 and Net Profit Margin (NPM) affects stock prices in sub-sector manufacturing companies. sector. food and beverage sector listed on the Indonesia Stock Exchange in 2015-2019. Meanwhile, it simultaneously shows that Return On Equity (ROE) and Earning Per Share (EPS) together have an effect on stock prices in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019.Keywords: Return On Equity (ROE), Earning Per Share (EPS) and Stock Price

PENGARUH BIAYA LINGKUNGAN DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN PEMENANG KATEGORI ISRA TAHUN 2018 Amanda Oktariyani
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

ABSTRACT This study aims to determine the influence of environmental cost, firm size proxied by total asset and environmental performance proxied by environmental certification of ISO 14001 on the operating income of the winners in Indonesia Sustainability reporting Awards (ISRA) 2018. The population of this study is all the winners of Indonesia Sustainability Reporting Awards in 2018 and they have reported The Sustainability Report for three years from 2016 until 2018. The result show that environmental cost and environmental performance have no influence on the operating income, while firm size has a significant influence on the operating income. Simultanously, environmentalcost, firm size and environmental performance have a significant influence on the operating income.Keywords :Environmental Cost, Firm Size, Environmental Performance, Operating Income, Indonesia Sustainability Reporting Awards, Sustainability Report, Panel Data Regression

ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA PT. MUARA DUA PALEMBANG BERDASARKAN SAK ETAP NO. 15 Rizal Effendi; Kartawinata Kartawinata
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 1, Juli-Desember 2021
Publisher : Universitas Tridinanti

In the face of fierce competition in the business world, companies must strive to maintain increased profits or profits within the company. The increase that occurred in the company can be seen from its financial statements, because these reports are used to evaluate the condition of the company and to estimate the results of operations and cash flows in the future.Financial reports are a medium of communication and information for internal and external parties of the company. One form of financial statements is the income statement and balance sheet. The income statement reports income and expenses over a certain period of time whereas the balance sheet reports the total assets, liabilities and owner's equity as of a specific date. Financial statements must be presented appropriately and accurately because the financial statements will be used as one of the considerations for decision making in the future.

PENGARUH CASH RATIO DAN DEBT RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN PERTAMBANGAN MINYAK DAN GAS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2019 Kusminaini Armin
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

ABSTRACKThis study aims to determine how much effect of cash ratio and debt ratio as independent variables simultaneously and partially on return on assets as dependent variable using data consisting of 6 companies listed on IDX. The population of this study is a public company listed in IDX with oil and gas mining companies as the sample. This research uses purposive sampling method. Analysis of the data used in this study is a classic assumption test and for hypothesis testing using multiple linear regression analysis.The result of this study indicate that simultaneously cash ratio dan debt ratio have a significant effect on return on assets with a value of Fcount 3,361 while Ftable is 3,35 or in other words Fcount > Ftable with a significant value of 0,005 < 0,05 from the output value of SPSS. Partially there is no effect of cash ratio (X1) on return on assets. With a regression coefficient value -0,036 and tcount -2,242 < ttable 1,073 with a significant value of 0,078 > 0,05. While debt ratio (X2) has a significant effect on return on assets. With a regression coefficient value 0,072 and tcount 1,835 > ttable 1,073 with a significant value 0,033 < 0,05 Keywords : Cash ratio, Debt ratio dan Return on Assets

ANALISIS PERILAKU BIAYA DAN TITIK IMPAS MULTI PRODUK DALAM PERENCANAAN LABA JANGKA PENDEK PADA CV. PUTRA PENUNTUN Sugiharto Sugiharto; Azmir Ferdinansyah
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020
Publisher : Universitas Tridinanti

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

ANALISIS SIKLUS PENDAPATAN PADA CV. BORNEO BANGUN NUSA PALEMBANG Rizal Effendi; Noviarni Noviarni
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021
Publisher : Universitas Tridinanti

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

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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