Journal Of Accounting And Finance

THE INFLUENCE OF WORKING CAPITAL TURNOVER ON PROFITABILITY LEVELS IN TRADING COMPANIES IN THE REITEL SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2020-2022

2024-12-11T13:28:02+07:00

This research aims to determine the effect of working capital turnover on the level of profitability in trading companies in the retail sector listed on the Indonesian stock exchange. The research method used is a quantitative method with a descriptive approach to find the relationship between variables. The source of this research comes from financial reports through documentation techniques. The population in this study was 32 trading companies in the retail sector listed on the Indonesian stock exchange, while the sampling technique used was purposive sampling so that the sample obtained was 12 companies that met the criteria. The data analysis method used is multiple linear regression analysis. The results of this research show that partially Cash Turnover has no and insignificant influence on Profitability, Receivables Turnover has a positive and significant influence on Profitability. Then simultaneously Cash Turnover and Receivables Turnover have a positive and significant influence on Profitability.

A ANALYSIS OF MOTOR VEHICLE TAX CALCULATIONS AT THE SIDENRENG RAPPANG DISTRICT SAMSAT OFFICE

2024-12-11T21:01:07+07:00

The purpouse of this research is to find out and analyze the calculation of 2 wheeled motor vehicle tax at the Sidenreng Rappang District Samsat Office, whether the results are in accordance with tax regulations and the tax revenue results are effective. The formulation of the problem in this research is how the results of calculating 2 wheeled motor vehicle tax at the Sidenreng Rappang Samsat Office are the result are in accordance with tax provisions and tax revenue is effective. The method used in this research uses mixed methods using a descriptive approach. The data used is primary data and secondary data. Primary data is in the form of interviews and secondary data is in the form of attachments obtained from the Samsat Official of Sidenreng Rappang district. The results of the research show that the motor vehicle tax calculationc carried out at the Samsat Office in Sidenreng Rappang district is in accordance with the Regional Regulation of the Governor of South Sulawesi Number 10 of 2010 concerning Regional Taxes. The level of effectivenes of motor vehicle tax revenue has an average value of 98.75%. This value is still categorized as very effective.

THE INFLUENCE OF LIQUIDITY, PROFITABILITY ON FINANCIAL DISTRESS IN FOOD AND BEVERAGE COMPAINES ON THE IDX

2024-12-26T10:18:07+07:00

Financial distress conditions are more important than bankruptcy, because companies will definitely experience financial distress conditions first before experiencing bankruptcy. The research design used in this research is causal correlation/associative. This research uses secondary data in the form of quantitative data. The aim of this research is to test the effect of liquidity and profitability on financial distress using the t test and F test. The sample used in this research was 35 in the 2021-2022 period using the purposive sampling method. Based on the results of research conducted on food and beverage sub-sector manufacturing companies that are Go-Public on the Indonesia Stock Exchange in 2021-2022, it can be concluded as follows: The Effect of Liquidity on Financial Distress. The results of the partial test (t-test) show that the current ratio is not The effect on financial distress is different from the hypothesis proposed that liquidity has an effect on financial distress, which is not proven. The effect of profitability on financial distress. The partial test results (t-test) show that Return On Assets has a positive and significant effect on financial distress. The Simultaneous Effect of Liquidity and Profitability on Financial Distress. Simultaneous test results (F) show that liquidity and profitability together have a positive and significant effect on financial distress. Based on the findings, it can be said that companies that are able to generate good profits have a low chance of financial distress, and vice versa. Therefore, it will reflect good financial conditions and provide a positive reaction for potential investors who will invest their capital.

BRI FINANCIAL PERFORMANCE ANALYSIS USING PROFITABILITY AND SOLVENCY RATIO POST COVID 2021-2023

2024-12-28T20:34:10+07:00

This study aims to determine the financial performance of PT. Bank Rakyat Indonesia after Covid whether it is healthy and analyzed using profitability and solvency ratios. The method used is quantitative descriptive and the data collection technique is documentation technique. The population used in this study is all financial reports of PT. Bank Rakyat Indonesia listed on the Indonesian Stock Exchange and the sampling technique used is the purposive sampling method. The results of the study show the financial performance of PT. Bank Rakyat Indonesia (Persero) Tbk for the period 2021-2023 based on the solvency ratio measured by the Capital Adequacy Ratio, the results of the analysis fluctuate because risk-weighted assets fluctuate and are not balanced by capital growth. Financial performance based on the results of the profitability ratio analysis measured by Return On Asset shows a very healthy condition because it is able to continue to increase assets, the results of the Return On Equity analysis in 2021 are less healthy but in 2022-2023 it has started to improve and based on the results of the Net Profit Margin analysis shows a very healthy condition because the company is able to increase net profit every year.

ANALYSIS OF RECOGNITION OF INCOME AND EXPENSES AT UPT PUSKESMAS BILOKKA KEC. PANCA LAUTANG

2025-01-02T09:01:32+07:00

The phenomenon that occurs in this research is that in recognizing income, the payment portion using BPJS still uses the cash basis method in recognizing it, while the PSAP regulations require agencies to use the accrual basis method in preparing financial reports. The aim and objective of this research is to analyze the recognition of income and expenses at UPT. Bilokka District Health Center. Panca Lautang. The benefits of this research are that it is hoped that it will provide benefits for the author, for UPT. Bilokka District Health Center. Panca Lautang, and for Institutions. The type of research used in this research is qualitative research using a narrative approach. This research was conducted at JL. Poros Soppeng, Bilokka sub-district, Panca Lautang sub-district. The data used are primary and secondary data. The techniques used in collecting data are observation, interviews and documentation techniques. The data analysis used is data reduction, data presentation, and drawing conclusions. The data validity tests used are source triangulation, technical triangulation, and time triangulation. From the results of the research carried out in this thesis, it was found that the method used by UPT. Bilokka Community Health Center is not right. This is because the method used to recognize income still uses cash basis recognition, unlike expense recognition which is recognized using accrual basis recognition.