Jurnal Riset Mahasiswa Akuntansi

Faktor Yang Mempengaruhi Pemahaman Pengelolaan Keuangan Desa Di Kecamatan Palibelo Kabupaten Bima

Rizki Nurhidayah — 2024-12-15

This study aims to determine the effect of Education Level, work experience of village officials, and the quality of training on the understanding of Village Financial Management in Palibelo District, Bima Regency. The research method used is associative research method. Primary Data will be used as a source of data through questionnaire data collection methods. The population of this study is the understanding of village financial managers in the District Palibelo. Sampling technique using purposive sampling. The criteria for sampling are village officials who play a direct role in understanding village financial management, such as village heads, secretaries, treasurers, village consultative bodies and head of government. Data analysis method using multiple regression analysis using SmartPLS. The results of this study indicate that the level of education, work experience of village administrators, and the quality of training partially affect the understanding of Village Financial Management. This study contributes to improving the quality of understanding of village financial management by the village government and the Regent government by increasing the level of education, experience of village officials, and the quality of training on understanding Village Financial Management.

Analisis Kinerja Keuangan dan Pertumbuhan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Tahun 2019 - 2021)

Hendra Cahyo Adjie — 2024-12-15

This research aims to examine the financial performance and profit growth of manufacturing companies listed on the Indonesia Stock Exchange (years 2019 – 2021). This study was conducted using an associative quantitative approach on 129 manufacturing companies listed on the Indonesia Stock Exchange for the years 2019 - 2021. The method used in the data analysis process involved the assistance of SmartPLS 4 software. The results of this study indicate that the current ratio, debt to equity, and return on assets are negative and do not have a significant effect on profit growth in manufacturing companies. The conclusion of this research reveals that the influence of the current ratio, debt to equity, and return on assets on profit growth from 2019 to 2021 is not significant and does not affect profit growth; thus, the hypothesis that an increase in the current ratio, debt to equity ratio, and return on assets will impact the development of these companies is incorrect. This finding is very useful for financial statement users in assessing and making decisions

Analisis Implementasi PSAK 108 & PSAK 234 Pada PT Indofood CBP Sukses Makmur Tbk

Lalu Zainul Mujitahid Mujitahid — 2024-12-15

This study aims to examine the conformity of the Interim Financial Statements and Segment Reports published by PT Indofood CBP Sukses Makmur Tbk. with the applicable Statement of Financial Accounting Standards (PSAK). The research method used is content analysis with a qualitative approach. The data analyzed includes segment and interim financial statements for the first quarter of 2024. The results showed that the segment financial statements of PT Indofood CBP Sukses Makmur Tbk. have met the qualitative and quantitative requirements in accordance with PSAK 108 and PSAK 234. This research contributes to the understanding of the company's compliance with accounting standards and the importance of segment reporting in decision making by investors.

Analisis Penjabaran Transaksi Valuta Asing Pada PT Bank Central Asia Tbk Tahun 2022 Dan 2023

Nurmaya Ade Kresna Ayu — 2024-12-15

In practice, foreign currency transactions have the potential to generate foreign exchange differences (foreign exchange gain or loss) which can affect the company in terms of financial statements. Fluctuations This study aims to analyze the translation of foreign exchange transactions that occurred at PT BCA in 2022 and 2023. This research uses descriptive research methods using a quantitative approach, which is carried out by analyzing the financial statements of PT Bank Central Asia Tbk. in the period 2022 and 2023. The data in this study comes from secondary data obtained from the financial statements of PT Bank Central Asia. The results of this study are the determination of the functional currency and the translation process that occurs in the PT BCA company causing exchange rate differences presented in the equity group in the consolidated financial position in accordance with PSAK 221 regulations.

Analisis Rasio Profitabilitas Basis Kas Dan Basis Akrual Terhadap Return Saham (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2019-2021)

Viky Mainnatul Millah — 2024-12-15

This study aims to analyzw the differences between cash-bases and accrual-bassed profitability rations on stock return in manufacturing companies listed on the Indonesia Stock Exchange. This study uses ROA (Return On Equity), ROE (Return On Equity) and ROI (Return On Investement) as profitability variabels. The data used were collected from 153 manufacturing compies over a periode of 3 years (2019-2021) and analyses using liniear regression. The results show that accrual-based RPE from alla the profitability variables used has a positive impact on stuck return. Others variabels, such as ROA and ROI, whether cash-based or accrual-bassed, do not have an impact. According to this study, the equiy performance of an organization, which can be measured by accrual ROE, plays a significant role in.

Penerapan PSAK 10 Atas Selisih Kurs Dan Transaksi Mata Uang Asing Pada Laporan Keuangan PT. Amman Mineral Internasional Tbk.

Vina Sabila — 2024-12-15

In facing the challenges of the current era of business globalization, many companies are involved in international business transactions involving foreign currencies. PSAK No.10 is a statement of Financial Accounting Standards which regulates the effect of changes in foreign currency exchange rates. The purpose of PSAK 10 is to provide guidance on how accounting regulates transactions in foreign currency and overseas business activities in an entity's financial statements, appropriate reporting related to exchange differences is very important to reflect the true value in the company's financial statements. The object of this research is the financial report at PT Amman Mineral Internasional tbk. This research method was carried out by analyzing financial reports using qualitative data analysis techniques. The results of the research show that PT Amman Mineral Intelranasiolnal has implemented PSAK 10 in a collaborative manner in presenting foreign currency transactions in its financial reports. The use of correct exchange rates as well as accurate recording in accordance with accounting standards allows the company to provide reliable and relevant information for users of police reports. spare. Even though most of the company's transactions are denominated in USD, the company still faces significant foreign currency risks from transactions involving Rupiah.