Jurnal Akuntansi Almatama

ANALISIS PENGUKURAN KINERJA PERUSAHAAN DENGAN MENGGUNAKAN BALANCED SCORECARD PADA PT. TELKOM INDONESIA (PERSERO) Tbk.

Diah Lestari — 2024-10-12

The purpose of this study was to evaluate and determine how the four perspectives of the balanced scorecard influence the performance of PT Telkom Indonesia (Persero) Tbk. The research method used is descriptive qualitative method. The secondary data used is the financial statements of PT Telkom Indonesia (Persero) Tbk from 2020-2022.The results of this study can be concluded that the performance measurement resumes of the four perspectives of PT Telkom Indonesia (Persero) Tbk in 2020 and 2021 are better than in 2022. The financial perspective shows that company profits fluctuate. The percentage of calculation results using ROA shows a score of 2 with fairly good criteria in 2020-2021 and a score of 1 with not good criteria in 2021-2022. In contrast, the percentage of results calculated using ROE shows a significant decrease, with a score of 1 with not good criteria in 2020-2022. From a customer perspective in terms of customer satisfaction, based on the range of performance measurement results for 2020–2022, it gets a score of 2 and has pretty good criteria. The perspective of internal business processes regarding profit achievement has changed, in 2020-2021 it received a score of 2 with fairly good criteria, and in 2021-2022 it received a score of 1 with not good criteria. However, from the perspective of growth and performance learning, the contribution of employee performance to increasing company revenue varies. In 2020-2021 the score is 2 with fairly good criteria, and in 2021-2022 the score is 1 with not good criteria.

EVALUATION OF INTERNAL CONTROL ACCOUNTING PURCHASE OF RAW MATERIALS TO MINIMIZE LOSS AND DAMAGE OF RAW MATERIALS IN PT GRIFONE MILRIA INDONESIA

Nopitasari — 2024-10-12

The purpose of this study was to determine and evaluate the internal control of the accounting system for raw material purchases in order to minimize loss and damage to PT Grifone Milria Indonesia. The data analysis technique used in this study is to use a qualitative descriptive analysis method by analyzing data from PT Grifone Milria Indonesia which includes internal control over the raw material purchasing system and analyzing the implementation of internal control on the raw material purchasing system by comparing the data obtained by the theory. existing and evaluate whether it is in accordance with the implementation in the field. Based on the results of the survey in the company, it was found that the biggest problem was that there were still many parts that held concurrent positions and the use of the warehouse irregularly could result in damage and loss of raw materials. Control activities need a separate task between receiving raw materials and purchasing raw materials. The final results of this study are taken from the documentation of the proposed accounting information system to provide a procedure of separating the responsibilities of each section.

ANALISIS PENGARUH LEVERAGE, LIKUIDITAS DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS (Studi Empiris Pada Perusahaan Otomotif Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020)

Ribka Apfia — 2024-10-12

The purpose of this paper is to determine the effect of leverage, liquidity and sales growth on profitability in automotive companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The data used in this study is secondary data in the form of annual reports on automotive companies in 2016-2020 listed on the Indonesia Stock Exchange where leverage, liquidity and sales growth are the independent variables and profitability as the dependent variable. The sampling technique used is purposive sampling with several criteria so that the number of suitable companies is 6 companies with a period of 5 years so that the total research observations are 30 observations. The results of this paper show that leverage (X1) has a significant positive effect on the dependent variable profitability (Y) with a t-statistic or t-count value of 2.572260 while the t-table value is 2.01583 with a probability value of 0.0178 smaller than 0.05 and liquidity (X2) no significant positive effect on the dependent variable profitability (Y) with a t-statistic or t-count value of 1.310832 while the t-table value is 2.01583 with a probability value of 0.2041 greater than 0.05 and sales growth (X3) has a positive and significant effect on profitability (Y ) with a t-statistic or t-count value of 4.301320 while the t-table value of 2.01583 with a probability value of 0.0003 is smaller than 0.05.

PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN. (Studi Kasus pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang terdaftar di BEI Tahun 2019 - 2021)

Raudatul Janah — 2024-10-12

The purpose of this study to determine the influence of profitability, debt policy and firm size in the value of the company in manufacturing companies food and beverage subsector in the Indonesia Stock Exchange (IDX). The method used in this study is descriptive and a sample of 19 companies. The method used in sampling is purposive method. The data were analyzed by using multiple linear regression analysis with Eviews version 12 program. The result of this research partially the profitabilityhave significant positive effect on firm value, debt policy haven’t significant positive effect on firm value and firm sive haven’t significant negative effect on firm value. The results of the study simultaneously the profitability, debt policy and firm size affect the value of the company.

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILTY (CSR), STRUKTUR KEPEMILIKAN MANAJERIAL DAN KINERJA PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN JASA SUB SEKTOR KONTRUKSI DAN BANGUNAN TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2021

Sri Indayanita — 2024-10-12

The aim of this research is to determine the effect of Corporate Social Responsibility (CSR) disclosure, Managerial Structure and Company Performance on Company Value in Construction and Building Services Sub-sector companies listed on the Indonesia Stock Exchange during the period 2017 to 2021. The research method used in this research is a quantitative research method with Corporate Social Responsibility, managerial ownership structure, company performance as independent (free) variables, and company value as dependent (dependent) variables. The data used is secondary data, namely annual reports from 12 Construction and Building Services Sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021, so there are 60 data observations. The results of this research show that the results obtained for the probability of Corporate Social Responsibility (X1) 0.0326 < 0.05 or 0.0326 are smaller than 0.05, meaning that it has a significant effect on company value, the probability value of Company Ownership Structure (X2) 0.0033 < 0.05 or 0.0033 is smaller than the significant value, namely 0.05, meaning that the value has a significant effect on the value of the company, the probability of Company Performance (X3) 0.0000 < 0.05, the value of 0.0000 is smaller than 0.05, meaning the value This has a significant effect on company value, the probability of F is 0.000000 <0.05, which means the probability value of F is smaller than the predetermined level of significance, namely 0.05. So that the independent variable or Corporate Social Responsibility variable, the Managerial Ownership Structure variable and Company Performance together have an influence on Company Value. The R² test shows that the R-square adjuster value is 0.821848 (82.1848%) this value shows the three independent dependent variables consisting of Corporate Social Responsibility, Managerial Ownership Structure, and Company