Analisis Penerapan Metode Pengakuan Pendapatan Terhadap Laba Perusahaan Pada PT. Coca Cola Distribusi Indonesia (Cabang Tanjung Karang)

Penjualan merupakan kegiatan yang menghasilkan pendapatan. Dimana pendapatantersebut merupakan salah satu sumber kelangsungan hidup dari sebuah perusahaan. PT. Coca-cola Distribusi Indonesia Tanjung Karang yang merupakan perusahaan yang bergerak dalam bidang distribution minuman ringan yang mempunyai kegiatan mendistribusikan minuman ringan yang pemasarannya meliputi wilayah Lampung Tengah, Lampung Timur, Lampung Utara. PT. Coca-cola Distribution Cabang Tanjung Karang adalah perusahaan yang bergerak dalam bidang penjualan minuman ringan baik secara Tunai maupun kredit. Adapun yang menjadi permasalahan yaitu apakah metode pengakuan pendapatan yang digunakan oleh perusahaan mempengaruhi Laba dan bagaimana pengaruhnya terhadap Laporan Laba Rugi. Tujuan penelitian ini adalah untuk mengetahui bagaimana penerapan akuntansi terhadap pendapatan terhadap laporan laba rugi yang diterapkan oleh perusahaan, dan sesuai dengan kriteria dan prinsip-prinsip akuntansi yang lazi

Pengendalian Intern Atas Pemberian Pinjaman dan Penerimaan Angsuran dalam Hubungannya dengan Ditaatinya Kebijakan Manajemen (Studi Kasus pada PT. Sumber Nasional Motor di Bandar Lampung)

The purpose of this study was to assess the procedures for granting loans and installment receipts from customers on PT National Sources Motors, to assess the extent of the workings of the employees in the procedures for granting loans and installment receipts from customers on PT. National sources motors, to study the division of labor system imposed by PT. National Sources Motors and its application in lending procedures and installment receipts (whether or not adhered to company policy), and to compare between the existing theory and practice in lapangan.alat analysis is qualitative analysis tool. Qualitative analysis is a tool used analysis tool by comparing the theory with the practice in the company without using numbers or calculations.From the results of research and analysis by the author, it can be concluded that the PT SNM has not been fully successful in implementing good internal control procedures for granting loans and installment receipts from customers, where there are 3 elements of internal control that has not been applied to the maximum, ie labor competent and trustworthy, with the lines of authority and responsibility are clearly defined; adequate segregation of duties (segregation of duties), and healthy practices that should be run in the tasks and functions of each part of the organization

Analisis Kredit Bermasalah dan Penghapusan Kredit Bermasalah Terhadap Peningkatan Net Profit Margin (Studi Kasus Pada PT. Bank Rakyat Indonesia (Persero), Tbk Tahun 2011-2013)

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kredit bermasalah danpenghapusan kredit bermasalah terhadap peningkatan net profit margin PT. Bank Rakyat Indonesia (Persero), Tbk. Penelitian yang dilakukan termasuk jenis penelitian deskriptif. Data yang digunakan berupa lapuran keuangan selama tiga periode yaitu dari tahun 2011 sampai dengan tahun 2013. Teknik analisis dilakukan dengan menganalisis data-data yang telah dikumpulkan yang kemudian dideskriptifkan bagaimana pengaruh kredit bermasalah dan penghapusan kredit bermasalah terhadap peningkatan net profit margin. Hasil penelitian menunjukan bahwa kredit bermasalah berpengaruh positif terhadap peningkatan net profit margin dan penghapusan kredit bermasalah tidak berpengaruh terhadap peningkatan net profit margin. Dari hasil penelitian disarankan kepada pihak perusahaan agar dapat meningkatkan pengawasan terhadap kredit bermasalah dari sejak permohonan kredit hingga selesainya kredit

Pengaruh Audit Manajemen Sumber Daya Manusia terhadap Kinerja Karyawan (Studi Kasus pada PT. Gramedia Asri Media Bandar Lampung)

PT. Gramedia Asri Media Bandar Lampung is a general bookstore that is engaged in the retail and distribution of books, school and office tools as well as multimedia products. The company as a business person should be able to deal with the changes and developments that exist both in the field of technology and social. Based on the description in the background, this research aims to determine the influence of Human Resource Management Audit against the Employee Performance at Gramedia Asri Media Bandar Lampung. The variables that examined in this research are Human Resource Management Audit (X) as Independent Variables and Performance (Y) as the Dependent Variable. The population of this research is the parts that related to the audit of human resource management and employee performance. Sampling in this research is based on saturation sampling technique. In this research the number of the samples which are used is 43 respondents.The data which is used in this research is primary data obtained from the questionnaires and interviews. To analyze the influence of Human Resource Management Audit (X) Toward Performance (Y), writer uses descriptive qualitative and quantitative methods, correlation coefficient, simple linear regression analysis, analysis of the coefficient of determination, and a t test. Based on statistical analysis obtained the following results: t test results are showed that the Human Resource Audit impact employee performance. This is indicated by tcount 5.743 while ttable of 1.68, based on the calculation that tcount> ttable then Ho is rejected or in the other words Ha is accepted. Based on these findings it can be concluded that the hypothesis which states "Human Resource Management Audit influence on Employee Performance" is acceptable

Pengaruh Pengalaman Kerja Dan Kompetensi Auditor Terhadap Kualitas Hasil Pemeriksaan Studi kasus Pada Inspektorat Provinsi Lampung.

Tujuan dari penelitian ini adalah untuk menguji pengaruh pengalaman kerja dan kompetensi auditor baik secara parsial maupun simultan terhadap kualitas hasil pemeriksaan pada Inspektorat Provinsi Lampung. Hasil penelitian ini diharapkan dapat memberikan manfaat bagi peneliti yaitu dapat digunakan sebagai bahan pertimbangan antara teori â teori yang telah diperoleh di bangku kuliah yang berhubungan antara judul skripsi dengan kenyataan yang sebenarnya di lapangan. Dan bagi praktek pada Pemerintah Daerah Diharapkan dapat memberikan kontribusi dalam pengambilan kebijakan pemberdayaan aparatur pada Inspektorat Provinsi, Kabupaten/Kota khususnya auditor dalam rangka untuk meningkatkan kualitas Hasil Pemeriksaan

Analisis Tingkat Kesehatan Koperasi pada Koperasi Simpan Pinjam di Kabupaten Tulang Bawang Barat

The purpose of this study was to determine determine and advise the Credit Unions in Tulang Bawang Barat about the soundness of the cooperative to assess, the soundness of the cooperative visits from capital, asset quality, management, efficiency, liquidity, independence and identity of cooperatives in the growth and Credit Unions West Tulang Bawang. This research is a descriptive study. Population and sample in this research cooperative in the district of West Tulang Bawang and taken five cooperatives active for at least 5 years. Data collection method used is direct interview, library study, and documentation. The results of data analysis can be concluded that Based on Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 14 / Per / M.KUKM / XII / 2009 by judging from the 7 Aspects namely Aspect Capital, Assets Quality Aspects, Management Aspect, Aspect efficiency, Liquidity aspect, aspect and aspect Independence and Self Growth Cooperative. And the result Rating at Credit Unions in Tulang Bawang Barat has a quite healthy Predicat

Analisis Kinerja Perusahaan Dengan Metode Balanced Scorecard Periode 2013-2014 (Studi Kasus Pada Hotel Sahid Bandar Lampung).

This research aims to meansure the performance of Sahid Hotel using the balanced scorecard method with four perspectives in balanced scorecard measurement. The four perspectives of balanced scorecard are financial perspective, customer perspective, internal business perspective, and learning and growth perspective. This research using data during two periods 2013-2014. The result of this research using balanced scorecard such as financial perspective, customer perspective, and learning and growth perspective show quite less, but to internal business show quite good. From four perspective of balanced scorecard method, over all performance of Sahid Hotel is less

ANALISIS MODEL ALTMAN Z-SCORE DALAM MENGUKUR POTENSI KEBANGKRUTAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 – 2017)

This research is one of the references or tools for investors by using the Altman Z-Score model in knowing the financial condition of companies, especially consumer goods industry companies listed on the Indonesia Stock Exchange in 2013 - 2017. Based on the results of research conducted from 36 companies, it can be concluded that out of 36 companies only 20 companies or around 55.56% of the total sample companies that have good financial conditions from 2013 - 2017 because they have a Z-Score value of >2,99. While 16 other companies or around 44.44% of the total sample companies that have unstable financial conditions will even experience bankruptcy

Apakah Korupsi Berdampak Buruk Pada Kemiskinan

Fokus penelitian ini dalam rangka menguji pengaruh korupsi terhadap kemiskinan pada 65  pemerintah  daerah  di  wilayah  Sumatera  Bagian  Selatan  periode  2018.  Korupsi diukur dengan temuan penyimpangan oleh BPK-RI atas LKPD dan kemiskinan diukur dengan persentase penduduk miskin pada suatu daerah yang datanya bersumber dari BPS-RI. Pengujian dilakukan menggunakan regresi linier sederhana. Temuan penelitian ini menunjukan bahwa korupsi memiliki pengaruh positif dan signifikan terhadap kemiskinan

Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia

Dividend policy is a decision whether profits generated by a company will be distributed to shareholders as dividends or made retained earnings.The purpose of this study was to determine the factor that affect the dividend policy in the manufacture company listed in indonesia stock exchange. The population in this study is a 139 mining companies open in the Indonesia Stock Exchange (BEI). The sample selection uses a purposive sampling method in order obtain a sample of 23 companies. The analysis techique used is multiple linear regression, analysis technique used is multiple linear regression, analysis using SPSS version 20. The results of this study profitability proxied by Return On Assets has a positive and significant to Dividen Payout Ratio, Liquidity is proxied by Current Ratio negative and no significant to Dividen Payout Ratio, and Firm Size has a positive and significant to Dividend Payout Rati