JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI

PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN INDUSTRI PANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020 – 2022

Novi Rahayu Karlinadewi — 2024-08-07

This study aims to determine the effect of sustainability report disclosure on financial performance carried out by food industry companies listed on the Indonesia Stock Exchange in 2020-2022. The population of this research is food industry companies that are listed on the IDX in 2020-2022. The sample was determined based on the purposive sampling method, as many as 90 companies. The results of the study show that the sustainability report has a positive and significant effect on financial performance. The better the sustainability report, the less negative economic, environmental, social and governance impacts. If sustainability is good, it can increase reputation and brand loyalty.

Analisis Nilai Wajar Sewa Tanah Pada Pusat Latihan Tempur Marinir Grati Pasuruan

Murtaji Murtaji — 2024-12-31

. The utilization of state asset, such as land, which is not used for the organizational tasks and functions is very important. This study aims to analyze the fair value of land rent at the Grati Pasuruan Marine Tempur Training Center. The research sample was determined using a purposive sampling technique. This study analyzed the fair value of land rent of 219,604 square meters for a lease period of 5 (five) years. The analysis was carried out using an income approach with a discounted cash flow method. The market data comparison method produced a fair value of land of Rp44,488,329,000 or Rp202,584.22 per square meter. The discounted cash flow analysis used the assumption of a cost of capital of 7.39 percent calculated using the Capital Asset Pricing Model (CAPM), a cost of debt of 9.29 percent, with a risk-free rate of return of 6.805 percent, a beta of 0.745, a market risk of 7.38 percent, a discount rate of 7.99 percent and a growth rate of 2.51 percent. The fair value of land rent for 5 (five) years is IDR 11,046,292,000 with a lump sum payment up front.

Determinan Kecurangan Laporan Keuangan Melalui Fraud Hexagon pada Perusahaan BUMN yang Terdaftar Di BEI

Moch. Bryan Mandala Putra — 2024-12-31

This research uses the fraud hexagon model to detect potential fraud in annual financial reports in stateowned companies listed on the Indonesian stock exchange for the 2018-2022 period. The aim of the research is to reveal the possibility of potential financial report fraud in state-owned companies listed on the Indonesian stock exchange for the 2018-2022 period. Based on the results of data processing, the value of the coefficient of dilution (McFaddien Rsquaried) is only around 12.50%, so that the variables in this research are only able to provide an influence on this value and the rest is influenced by other variables for the 2018-2022 period. For shareholders, investors and creditors, using this methodology to identify fraudulent corporate financial reporting is very helpful.

Industri perikanan ANALISIS PROFITABILITAS PADA PT APM DI KECAMATAN MAYANGAN KOTA PROBOLINGGO JAWA TIMUR

Nia Nur Azizah Rahma — 2024-12-31

Industri perikanan berperan strategis dalam perekonomian Indonesia, terutama di Kota Probolinggo, Jawa Timur. PT APM adalah perusahaan yang bergerak di bidang penyimpanan dingin (Cold Storage) dan pendinginan cepat (Air Blast Freezer), berlokasi di Kecamatan Mayangan. Penelitian ini menganalisis aspek teknis, manajerial, dan finansial PT APM untuk mengevaluasi efisiensi operasionalnya. Secara teknis, perusahaan menggunakan sistem cold storage dan air blast freezer untuk menjaga kualitas produk, dengan tiga tahapan produksi untuk pasar lokal, ekspor, dan metode pembekuan. Dari aspek manajerial, PT APM menerapkan empat fungsi utama dalam produksi: perencanaan, pengorganisasian, penggerakan, dan pengendalian. Namun, masih terdapat kendala dalam pengawasan dan efisiensi tenaga kerja. Dari sisi finansial, PT APM memiliki modal Rp8,68 miliar dengan keuntungan tahunan Rp1,86 miliar. Analisis Revenue Cost Ratio (R/C) sebesar 2 menunjukkan usaha yang menguntungkan, dengan Break Even Point (BEP) Rp877,77 juta dan rentabilitas 181%. Tantangan utama meliputi fluktuasi bahan baku dan perlunya peningkatan sistem pengawasan. Untuk mengatasi hal ini, perusahaan perlu memperluas kerja sama dengan pemasok, meningkatkan perawatan peralatan, serta mengoptimalkan pengawasan operasional.

Analisis Rasio Keuangan Pada Laporan Keuangan PT Mayora Indah Tbk

Alodia Apta Arundati — 2024-12-31

The purpose of this study is to assess the capacity of Pt Mayora Indah Tbk in managing its company's finances from 2022 to 2023. One approach to financial statement analysis is the technique used to evaluate financial performance. The method used is quantitative descriptive, with secondary data sources. The method used in analyzing is quantitative descriptive. The ratios used in analyzing financial statements are liquidity ratio, solvency ratio, activity ratio and profitability ratio. The financial condition of PT. Mayora Indah Tbk for the 2022-2023 period is seen from its poor liquidity ratio. Due to the liquidity of PT. Mayora Indah Tbk is positioned far below industry standards. Based on the solvency ratio, it was found that the company's debt is still too high because it is positioned above industry standards. However, the Company is also able to provide its own capital because the capital obtained from creditors is positioned below industry standards. In addition, the interest that can be paid by the company can be declared good because it exceeds industry standards and the company in obtaining long-term debt. The company's activity ratio is in poor condition because the average value of working capital turnover, fixed asset turnover, and total asset turnover are considered to be below industry standards. The profitability ratio is still considered substandard because the net profit margin, return on investment, and return on equity are still below industry standards

ANALISIS PENGELOLAAN PIUTANG PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI BPKAD KOTA MAGELANG PERIODE 2018-2022

Rani Mulia Palupi — 2024-12-31

Abstract : This study aims to analyze the management of Rural and Urban Land and and Building Tax receivables (PBB-P2) at the Regional Finance and Asset Management Agency of Magelang Municipality for the period 2018-2022. The research was qualitative research. Data were collected from interviews and reports of PBB-P2 for the period 2018-2022. Interviews were conducted using structured techniques with resource persons for the Head of Revenue Determination and Administration Sub-Division, Head of Reporting Sub-Division, Regional Tax and Retribution Analyst, and Head of Tax Registration and Data Collection Sub-Division. The data analysis technique used qualitative descriptive and data processing from interviews. The results of the study show that PBB-P2 receivables in Magelang Municipality have increased every year. Especially in 2020, 2021 to 2022. BPKAD Magelang Municipality has implemented several programs as an effort to collect PBB-P2 receivables but is still constrained by limited human resources and efforts to collect receivables are not intensive enough.

Keywords : Tax Receivables, Land and Building Tax, Tax Receivables Management