Retno Martanti Endah Lestari - Academia.edu (original) (raw)

Papers by Retno Martanti Endah Lestari

International Journal of Research in Community Service, Apr 8, 2023

Suteru Farm is a Holland fries (FH) dairy farm that was established in 2013, with 32 biological a... more Suteru Farm is a Holland fries (FH) dairy farm that was established in 2013, with 32 biological assets and a farm area of 11,000m2. The location of this farm is in the vicinity of the community housing of Tegal Waru Village, Ciampea District, Bogor Regency, where the average layout of the residences is still far from one another so that they still have vacant land to plant productive plants. Our goal in conducting community service activities at Suteru Farm is to help form a community forum for producing feed crops around the farm, optimizing vacant land to become productive for plant feed by providing knowledge and skills for the community in cultivating feed crops, providing knowledge and skills in making fermentation green plants from cultivation to marketing, providing skills in livestock financial management. Efforts made for Suteru Farm and other farms in the Tegal Waru Village area need to offer several solutions including: 1) Optimization of vacant land around the community's residential yards by cultivating forage in the form of grass and legumes; 2) Application of preservation technology including fermentation; 3) Centralized management in one container for the management of fermented cattle feed so that it goes directly to the hands of the farm; and 4) improve the financial management of livestock in order to increase profitability. The target that we set for this activity is to run within 8 (eight) months, through the field survey method of potential vacant land, Forum Group Discussion (FGD) with Suteru Farm management and representatives of the local community by discussing knowledge about forage crop cultivation, forage grass fermentation and marketing. , lectures and trainings, practices from the solutions offered to mentoring.

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 2018

ABSTRAKAdapun tujuan penelitian yang hendak dicapai penulis adalah untuk menguji secaraempiris pe... more ABSTRAKAdapun tujuan penelitian yang hendak dicapai penulis adalah untuk menguji secaraempiris peranan audit internal untuk meningkatkan produksi listrik dan penerimaan kas.Pengujian dilakukan secara parsial dan simultan (bersama-sama antara variabel independenAudit Internal, seperti pemeriksaan operasional, pelaporan rekomendasi hasil audit, danpengawasan atas tindak lanjut.Populasi penelitian yang diteliti adalah Fungsi Pembangkit PT PLN (Persero) padatahun 2009-2010. Sampel penelitian berjumlah 1 unit pembangkit yakni PLTD wilayahdistribusi Jawa Barat dan Banten yang dipilih menggunakan metode purposive samplingdengan periode pengamatan selama 2 tahun. Pengumpulan data dilakukan dengan risetkepustakaan dan pengumpulan data sekunder dari PT PLN (Persero). Data kemudian diolahdengan menggunakan perbandingan dan rasio.Berdasarkan hasil pengujian terhadap 1 unit pembangkit yakni PLTD wilayah distribusiJawa Barat dan Banten yang dipilih menggunakan metode purposive sampling denganperi...

Journal of Social Transformation and Regional Development, 2021

This article discusses the scope related to Malaysian and Indonesian accounting research in agric... more This article discusses the scope related to Malaysian and Indonesian accounting research in agricultural literature. This discussion was based on two well-known Malaysian accounting journals and many were referred from 2008 to 2016, recognized as Accounting Overview Malaysia (MAR) and Asian Business and Accounting Journal (AJBA), and three Indonesian accounting journals namely Economic & Financial Studies (SEZ) , Gadjah Mada International Business Journal (GamaIJB) and Indonesian Accounting and Finance Journal (JAKI). In MAR and AJBA, Corporate Governance, Auditing, Financial Accounting Reporting, and Management Accounting are the most widely published topics. In SEZ, Economy, Finance, Public Sector Accounting and Taxation; GamaIJ, Management / Managerial Accounting and Finance; and JAKI, Management / Managerial Accounting, Financial Accounting, and Reporting Audit are the most widely published topics. This article proposes peculiarities, non-company and non-professional attributes ...

JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES), 2019

This research was designed, one of which is to provide input to the Ministry of Religion and DKM ... more This research was designed, one of which is to provide input to the Ministry of Religion and DKM in particular that mosque financial management must be transparent and accountable by applying the mosque accounting application in its implementation so that the targeted financial management of mosque governance can be easily achieved. In reality, as many as 30 mosques were selected in Bogor, that the effect of GCG application on the application of mosques in 30 selected mosques, which involved the principles of accountability, transparency, responsibility, independence and the principle of reasonableness had no influence on the process of applying the mosque application, this is certainly a lack of knowledge the mosque DKM how important is the implementation of good corporate governance. The purpose of this study is to determine the economic characteristics of the area in mosques in the Bogor area and whether the application of good corporate governance can affect the application of m...

VITO VITALOGI. 022113164. Analisis Perhitungan Harga Pokok Produksi Dengan Menerapkan Activity Ba... more VITO VITALOGI. 022113164. Analisis Perhitungan Harga Pokok Produksi Dengan Menerapkan Activity Based Costing Pada Pt. I-Won Apparel Indonesia. Dibawah Bimbingan Ahmad Burhanudin Taufiq dan Retno Martanti Endah Lestari. 2017. Di dalam kegiatan usaha yang semakin berkembang, akan mengakibatkan persaingan antar perusahaan semakin ketat dan kompetitif. Salah satunya berdampak pada perusahaan manufaktur. Kenaikan pada harga pokok produksi akan berpengaruh pada penetapan harga jual. Apabila harga pokok produksi terlalu tinggi, maka harga jual akan menjadi menurun. Sehingga akan berdampak pada profitabilitas perusahaan. Untuk menghadapi situasi ini, salah satu usaha yang dapat ditempuh oleh perusahaan adalah dengan mengendalikan faktor-faktor produksi dalam perusahaan, seperti mengurangi dan mengendalikan biaya tanpa harus mengurangi kualitas dan kuantitas produk yang telah ditetapkan. Tujuan dari penelitian ini adalah untuk memperoleh informasi yang akurat dari proses sistem Activity Base...

Pajak adalah salah satu sumber penerimaan terbesar negara. Sedangkan bagi perusahaan, pajak merup... more Pajak adalah salah satu sumber penerimaan terbesar negara. Sedangkan bagi perusahaan, pajak merupakan salah satu beban yang akan mengurangi laba bersih, maka peranan perencanaan pajak sangatlah penting untuk menekan seminimal mungkin pajak yang dibayarkan agar memperoleh laba dan likuiditas yang diharapkan. Tujuan dari penelitian ini adalah untuk mengetahui penerapan perencanaan pajak yang dilakukan oleh PT Suryamas Dutamakmur Tbk periode 2012-2015. Untuk mengetahui tingkat efisiensi beban pajak penghasilan pada PT Suryamas Dutamakmur Tbk periode 2012-2015. Untuk mengetahui penerapan perencanaan pajak dalam upaya mengefisiensikan beban pajak penghasilan pada PT Suryamas Dutamakmur Tbk periode 2012-2015. Penelitian ini menggunakan data primer. Metode analisis yang digunakan oleh penulis adalah deskriptif kua litatif (non statistik), yaitu dengan menggambarkan objek penelitian yang sebenarnya dan mengumpulkan data yang relevan yang berkaitan dengan perencanaan pajak. Dari hasil penel...

Tax management is carried out by all companies, including the agricultural sector. In practice, t... more Tax management is carried out by all companies, including the agricultural sector. In practice, the impact on financial performance caused by various problems relates to accounting policies of biological assets, transparency, accountability, responsibility, independence, fairness, and the size of the company. This study aims to prove empirically whether there is an influence of biological asset accounting policy implications, good corporate governance practices, and company size on tax management through financial performance in agricultural sector companies. Supply chain management significantly and positively mediates among the relationship between policy implications, company size, good corporate governance practices, tax management and financial performance. Research data were collected through questionnaire instruments, face-to-face interviews, and group discussion forums, which were conducted in several places in Indonesia. Sampling was conducted with nonprobability sampling. ...

Investasi adalah suatu permintaan terhadap barang atau jasa untuk menciptakan atau menambah kapas... more Investasi adalah suatu permintaan terhadap barang atau jasa untuk menciptakan atau menambah kapasitas produksi atau pendapatan di masa yang akan dating. Tujuan seseorang berinvestasi adalah untuk mendapatkan kehidupan yang lebih layak dimasa yang mendatang, mengurangi tekanan inflasi dan dorongan untuk menghemat pajak. Salah satu jenis investasi yangs angat menarik namun beresiko tinggi adalah saham. Semakin besar suatu investasi saham semakin banyak pula return yang di harapkan, namun semakin tinggi pula resiko yang akan ditanggung ( high risk high return ). Dalam penelitian ini penulis menggunakan 4 (empat) rasio keuangan, yaitu EPS, DER, ROE dan DPR. Penulis menggunakan metode purposive sampling dalam pengambilan sampel. Dari 79 perusahaan LQ-45 yang terdaftar di BEI, penulis mengambil 4 perusahaan sebagai sampel dalam periode Metode analisis yang digunakan adalah regresi berganda, uji t dan uji F. Hasil penelitian menunjukkan bahwa secara parsial hanya variable EPS dan DER yang ...

International Journal of Energy Economics and Policy, 2019

International Journal of Energy Economics and Policy, 2019

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 2016

The purpose of this study was to elucidate whether there is a role in influencing patterns of dis... more The purpose of this study was to elucidate whether there is a role in influencing patterns of distribution of dividend stock prices. Data processing methods used were descriptive and comparative analysis. The results of this study indicate that not all issuers listed on the Stock Exchange dividends and the distribution of the dividend were varied. Of the 285 listed companies there are 13 issuers that pay dividends above Rp500 per share and most large issuers that pay dividends (MLBI). Issuers who regularly distribute dividends from 2011-2014 as many as 122 listed companies, with issuers who have an average dividend yield and the standard deviation is SQBB largest and the smallest is the SMMA. Of the 122 listed companies that distribute dividends on a regular basis, issuers that have a relative risk (covariance) is lowest that ASDM. After compared with stock prices, issuers that have a positive correlation between the distribution of dividends and stock prices is larger, ie 75.41%. F...

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 2017

Mereka menggunakan laporan keuangan perusahaan untuk mengukur kinerja perusahaan, sehingga mereka... more Mereka menggunakan laporan keuangan perusahaan untuk mengukur kinerja perusahaan, sehingga mereka tahu bagaimana arus kas perusahaan, dan juga dapat menganalisis dan memprediksi potensi keuangan yang dimiliki oleh perusahaan. Metode analisis yang digunakan menggunakan regresi linier berganda. Kesimpulan dari penelitian ini menunjukkan bahwa arus kas simultan atau sebagian tidak mempengaruhi nilai perusahaan. Perbandingan dari dua perusahaan, dalam hal arus kas berdasarkan aktivitas total selama 2009, 2010 dan 2013 PT Matahari Putra Prima Tbk unggul PT Hero Supermarket Tbk, sedangkan untuk 2 tahun 2011-2012 PT Hero Supermarket TBJ yang total superior aktivitas operasi dibandingkan dengan PT Matahari Putra Prima Tbk. Kemudian berdasarkan aktivitas total investasi, PT Matahari Putra Prima Tbk unggul PT Hero Supermarket Tbk dan berdasarkan total aktivitas pendanaan PT Hero Supermarket Tbk unggul Mathari PT Putra Prima Tbk. Pada tahun 2009 dan pada tahun 2013, PT Matahari Putra Prima Tbk...

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 2015

The one of the main business of banks is give a credit that generate revenue for the company, but... more The one of the main business of banks is give a credit that generate revenue for the company, but on the other hand lending has risks. The risk is the emergence of NPL (Non Performing Loan) or often referred to as bad credit. The higher non-performing loans of a banking company will affect the health of banks. It required a system of internal control lending is effectively enforced in order to assist the company in order to minimize the Non-performing Loan. This study is to explain the role of the internal control system of credit in minimizing non-performing loans at PT Bank Mitraniaga, Tbk. by using primary data and secondary data. The analytical method that used is a qualitative and quantitative descriptive statistics. These results indicate that the correlation analysis values obtained significant correlation of -0.844 and 0.000, it could mean that the internal control system of crediting a significant negative effect on non-performing loans at 5% degree of confidence. Koefisise...

JURNAL AKUNTANSI BERKELANJUTAN INDONESIA, 2018

This paper discuss about PSAK 69 agriculture with specific focus on accounting of plant assets ca... more This paper discuss about PSAK 69 agriculture with specific focus on accounting of plant assets can effect performance finance in Perhutani holding, Indonesia. Biological asset are plants and animals undergoing biological transformations. Biological transformation consists of the process of growing, developing, producing and ready quotes that lead to changes both qualitatively and quantitatively. This raises the needs of various parties regarding the ability of the aplication of PSAK 69 in biological asset, especially on the use of present value of the model of cash inflows in the future to determine the fair value of biological asset certain categories. The results of the proposed study would hopefully assist in the development of an alternative fair value model in valuing plant assets supported by leading commitment and subsequently lead to good corporate governance specifically on the performance finance.

JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES), 2019

Recently there are many vegetable vendors who have difficulties in managing their financial bookk... more Recently there are many vegetable vendors who have difficulties in managing their financial bookkeepers. In maintaining their capital, they borrow some money from moneylenders or mobile banks that provide higher interest than the state bank. The aim of this study is to analyze how they can maintain their financial skill. This type of research is a descriptive development survey with a qualitative research technique. Data are collected from primary and secondary data by using the questionnaires. The stratified sampling method used by taking grouping respondents get 34 people from 92 populations spread across the Bogor region. The result of this study describes there are still many vegetable vendors do not have capabilities in simple bookkeeping skills in the East Bogor Region. A lot of them do not separate the financial management of their business with their personal life. They don't take notes on the entry and expenditure because they think it's too complicated and time-co...

International Journal of Energy Economics and Policy, 2020

International Journal of Research in Community Service, Apr 8, 2023

Suteru Farm is a Holland fries (FH) dairy farm that was established in 2013, with 32 biological a... more Suteru Farm is a Holland fries (FH) dairy farm that was established in 2013, with 32 biological assets and a farm area of 11,000m2. The location of this farm is in the vicinity of the community housing of Tegal Waru Village, Ciampea District, Bogor Regency, where the average layout of the residences is still far from one another so that they still have vacant land to plant productive plants. Our goal in conducting community service activities at Suteru Farm is to help form a community forum for producing feed crops around the farm, optimizing vacant land to become productive for plant feed by providing knowledge and skills for the community in cultivating feed crops, providing knowledge and skills in making fermentation green plants from cultivation to marketing, providing skills in livestock financial management. Efforts made for Suteru Farm and other farms in the Tegal Waru Village area need to offer several solutions including: 1) Optimization of vacant land around the community's residential yards by cultivating forage in the form of grass and legumes; 2) Application of preservation technology including fermentation; 3) Centralized management in one container for the management of fermented cattle feed so that it goes directly to the hands of the farm; and 4) improve the financial management of livestock in order to increase profitability. The target that we set for this activity is to run within 8 (eight) months, through the field survey method of potential vacant land, Forum Group Discussion (FGD) with Suteru Farm management and representatives of the local community by discussing knowledge about forage crop cultivation, forage grass fermentation and marketing. , lectures and trainings, practices from the solutions offered to mentoring.

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 2018

ABSTRAKAdapun tujuan penelitian yang hendak dicapai penulis adalah untuk menguji secaraempiris pe... more ABSTRAKAdapun tujuan penelitian yang hendak dicapai penulis adalah untuk menguji secaraempiris peranan audit internal untuk meningkatkan produksi listrik dan penerimaan kas.Pengujian dilakukan secara parsial dan simultan (bersama-sama antara variabel independenAudit Internal, seperti pemeriksaan operasional, pelaporan rekomendasi hasil audit, danpengawasan atas tindak lanjut.Populasi penelitian yang diteliti adalah Fungsi Pembangkit PT PLN (Persero) padatahun 2009-2010. Sampel penelitian berjumlah 1 unit pembangkit yakni PLTD wilayahdistribusi Jawa Barat dan Banten yang dipilih menggunakan metode purposive samplingdengan periode pengamatan selama 2 tahun. Pengumpulan data dilakukan dengan risetkepustakaan dan pengumpulan data sekunder dari PT PLN (Persero). Data kemudian diolahdengan menggunakan perbandingan dan rasio.Berdasarkan hasil pengujian terhadap 1 unit pembangkit yakni PLTD wilayah distribusiJawa Barat dan Banten yang dipilih menggunakan metode purposive sampling denganperi...

Journal of Social Transformation and Regional Development, 2021

This article discusses the scope related to Malaysian and Indonesian accounting research in agric... more This article discusses the scope related to Malaysian and Indonesian accounting research in agricultural literature. This discussion was based on two well-known Malaysian accounting journals and many were referred from 2008 to 2016, recognized as Accounting Overview Malaysia (MAR) and Asian Business and Accounting Journal (AJBA), and three Indonesian accounting journals namely Economic & Financial Studies (SEZ) , Gadjah Mada International Business Journal (GamaIJB) and Indonesian Accounting and Finance Journal (JAKI). In MAR and AJBA, Corporate Governance, Auditing, Financial Accounting Reporting, and Management Accounting are the most widely published topics. In SEZ, Economy, Finance, Public Sector Accounting and Taxation; GamaIJ, Management / Managerial Accounting and Finance; and JAKI, Management / Managerial Accounting, Financial Accounting, and Reporting Audit are the most widely published topics. This article proposes peculiarities, non-company and non-professional attributes ...

JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES), 2019

This research was designed, one of which is to provide input to the Ministry of Religion and DKM ... more This research was designed, one of which is to provide input to the Ministry of Religion and DKM in particular that mosque financial management must be transparent and accountable by applying the mosque accounting application in its implementation so that the targeted financial management of mosque governance can be easily achieved. In reality, as many as 30 mosques were selected in Bogor, that the effect of GCG application on the application of mosques in 30 selected mosques, which involved the principles of accountability, transparency, responsibility, independence and the principle of reasonableness had no influence on the process of applying the mosque application, this is certainly a lack of knowledge the mosque DKM how important is the implementation of good corporate governance. The purpose of this study is to determine the economic characteristics of the area in mosques in the Bogor area and whether the application of good corporate governance can affect the application of m...

VITO VITALOGI. 022113164. Analisis Perhitungan Harga Pokok Produksi Dengan Menerapkan Activity Ba... more VITO VITALOGI. 022113164. Analisis Perhitungan Harga Pokok Produksi Dengan Menerapkan Activity Based Costing Pada Pt. I-Won Apparel Indonesia. Dibawah Bimbingan Ahmad Burhanudin Taufiq dan Retno Martanti Endah Lestari. 2017. Di dalam kegiatan usaha yang semakin berkembang, akan mengakibatkan persaingan antar perusahaan semakin ketat dan kompetitif. Salah satunya berdampak pada perusahaan manufaktur. Kenaikan pada harga pokok produksi akan berpengaruh pada penetapan harga jual. Apabila harga pokok produksi terlalu tinggi, maka harga jual akan menjadi menurun. Sehingga akan berdampak pada profitabilitas perusahaan. Untuk menghadapi situasi ini, salah satu usaha yang dapat ditempuh oleh perusahaan adalah dengan mengendalikan faktor-faktor produksi dalam perusahaan, seperti mengurangi dan mengendalikan biaya tanpa harus mengurangi kualitas dan kuantitas produk yang telah ditetapkan. Tujuan dari penelitian ini adalah untuk memperoleh informasi yang akurat dari proses sistem Activity Base...

Pajak adalah salah satu sumber penerimaan terbesar negara. Sedangkan bagi perusahaan, pajak merup... more Pajak adalah salah satu sumber penerimaan terbesar negara. Sedangkan bagi perusahaan, pajak merupakan salah satu beban yang akan mengurangi laba bersih, maka peranan perencanaan pajak sangatlah penting untuk menekan seminimal mungkin pajak yang dibayarkan agar memperoleh laba dan likuiditas yang diharapkan. Tujuan dari penelitian ini adalah untuk mengetahui penerapan perencanaan pajak yang dilakukan oleh PT Suryamas Dutamakmur Tbk periode 2012-2015. Untuk mengetahui tingkat efisiensi beban pajak penghasilan pada PT Suryamas Dutamakmur Tbk periode 2012-2015. Untuk mengetahui penerapan perencanaan pajak dalam upaya mengefisiensikan beban pajak penghasilan pada PT Suryamas Dutamakmur Tbk periode 2012-2015. Penelitian ini menggunakan data primer. Metode analisis yang digunakan oleh penulis adalah deskriptif kua litatif (non statistik), yaitu dengan menggambarkan objek penelitian yang sebenarnya dan mengumpulkan data yang relevan yang berkaitan dengan perencanaan pajak. Dari hasil penel...

Tax management is carried out by all companies, including the agricultural sector. In practice, t... more Tax management is carried out by all companies, including the agricultural sector. In practice, the impact on financial performance caused by various problems relates to accounting policies of biological assets, transparency, accountability, responsibility, independence, fairness, and the size of the company. This study aims to prove empirically whether there is an influence of biological asset accounting policy implications, good corporate governance practices, and company size on tax management through financial performance in agricultural sector companies. Supply chain management significantly and positively mediates among the relationship between policy implications, company size, good corporate governance practices, tax management and financial performance. Research data were collected through questionnaire instruments, face-to-face interviews, and group discussion forums, which were conducted in several places in Indonesia. Sampling was conducted with nonprobability sampling. ...

Investasi adalah suatu permintaan terhadap barang atau jasa untuk menciptakan atau menambah kapas... more Investasi adalah suatu permintaan terhadap barang atau jasa untuk menciptakan atau menambah kapasitas produksi atau pendapatan di masa yang akan dating. Tujuan seseorang berinvestasi adalah untuk mendapatkan kehidupan yang lebih layak dimasa yang mendatang, mengurangi tekanan inflasi dan dorongan untuk menghemat pajak. Salah satu jenis investasi yangs angat menarik namun beresiko tinggi adalah saham. Semakin besar suatu investasi saham semakin banyak pula return yang di harapkan, namun semakin tinggi pula resiko yang akan ditanggung ( high risk high return ). Dalam penelitian ini penulis menggunakan 4 (empat) rasio keuangan, yaitu EPS, DER, ROE dan DPR. Penulis menggunakan metode purposive sampling dalam pengambilan sampel. Dari 79 perusahaan LQ-45 yang terdaftar di BEI, penulis mengambil 4 perusahaan sebagai sampel dalam periode Metode analisis yang digunakan adalah regresi berganda, uji t dan uji F. Hasil penelitian menunjukkan bahwa secara parsial hanya variable EPS dan DER yang ...

International Journal of Energy Economics and Policy, 2019

International Journal of Energy Economics and Policy, 2019

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 2016

The purpose of this study was to elucidate whether there is a role in influencing patterns of dis... more The purpose of this study was to elucidate whether there is a role in influencing patterns of distribution of dividend stock prices. Data processing methods used were descriptive and comparative analysis. The results of this study indicate that not all issuers listed on the Stock Exchange dividends and the distribution of the dividend were varied. Of the 285 listed companies there are 13 issuers that pay dividends above Rp500 per share and most large issuers that pay dividends (MLBI). Issuers who regularly distribute dividends from 2011-2014 as many as 122 listed companies, with issuers who have an average dividend yield and the standard deviation is SQBB largest and the smallest is the SMMA. Of the 122 listed companies that distribute dividends on a regular basis, issuers that have a relative risk (covariance) is lowest that ASDM. After compared with stock prices, issuers that have a positive correlation between the distribution of dividends and stock prices is larger, ie 75.41%. F...

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 2017

Mereka menggunakan laporan keuangan perusahaan untuk mengukur kinerja perusahaan, sehingga mereka... more Mereka menggunakan laporan keuangan perusahaan untuk mengukur kinerja perusahaan, sehingga mereka tahu bagaimana arus kas perusahaan, dan juga dapat menganalisis dan memprediksi potensi keuangan yang dimiliki oleh perusahaan. Metode analisis yang digunakan menggunakan regresi linier berganda. Kesimpulan dari penelitian ini menunjukkan bahwa arus kas simultan atau sebagian tidak mempengaruhi nilai perusahaan. Perbandingan dari dua perusahaan, dalam hal arus kas berdasarkan aktivitas total selama 2009, 2010 dan 2013 PT Matahari Putra Prima Tbk unggul PT Hero Supermarket Tbk, sedangkan untuk 2 tahun 2011-2012 PT Hero Supermarket TBJ yang total superior aktivitas operasi dibandingkan dengan PT Matahari Putra Prima Tbk. Kemudian berdasarkan aktivitas total investasi, PT Matahari Putra Prima Tbk unggul PT Hero Supermarket Tbk dan berdasarkan total aktivitas pendanaan PT Hero Supermarket Tbk unggul Mathari PT Putra Prima Tbk. Pada tahun 2009 dan pada tahun 2013, PT Matahari Putra Prima Tbk...

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 2015

The one of the main business of banks is give a credit that generate revenue for the company, but... more The one of the main business of banks is give a credit that generate revenue for the company, but on the other hand lending has risks. The risk is the emergence of NPL (Non Performing Loan) or often referred to as bad credit. The higher non-performing loans of a banking company will affect the health of banks. It required a system of internal control lending is effectively enforced in order to assist the company in order to minimize the Non-performing Loan. This study is to explain the role of the internal control system of credit in minimizing non-performing loans at PT Bank Mitraniaga, Tbk. by using primary data and secondary data. The analytical method that used is a qualitative and quantitative descriptive statistics. These results indicate that the correlation analysis values obtained significant correlation of -0.844 and 0.000, it could mean that the internal control system of crediting a significant negative effect on non-performing loans at 5% degree of confidence. Koefisise...

JURNAL AKUNTANSI BERKELANJUTAN INDONESIA, 2018

This paper discuss about PSAK 69 agriculture with specific focus on accounting of plant assets ca... more This paper discuss about PSAK 69 agriculture with specific focus on accounting of plant assets can effect performance finance in Perhutani holding, Indonesia. Biological asset are plants and animals undergoing biological transformations. Biological transformation consists of the process of growing, developing, producing and ready quotes that lead to changes both qualitatively and quantitatively. This raises the needs of various parties regarding the ability of the aplication of PSAK 69 in biological asset, especially on the use of present value of the model of cash inflows in the future to determine the fair value of biological asset certain categories. The results of the proposed study would hopefully assist in the development of an alternative fair value model in valuing plant assets supported by leading commitment and subsequently lead to good corporate governance specifically on the performance finance.

JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES), 2019

Recently there are many vegetable vendors who have difficulties in managing their financial bookk... more Recently there are many vegetable vendors who have difficulties in managing their financial bookkeepers. In maintaining their capital, they borrow some money from moneylenders or mobile banks that provide higher interest than the state bank. The aim of this study is to analyze how they can maintain their financial skill. This type of research is a descriptive development survey with a qualitative research technique. Data are collected from primary and secondary data by using the questionnaires. The stratified sampling method used by taking grouping respondents get 34 people from 92 populations spread across the Bogor region. The result of this study describes there are still many vegetable vendors do not have capabilities in simple bookkeeping skills in the East Bogor Region. A lot of them do not separate the financial management of their business with their personal life. They don't take notes on the entry and expenditure because they think it's too complicated and time-co...

International Journal of Energy Economics and Policy, 2020