PENGARUH MODAL KERJA TERHADAP TINGKAT LIKUIDITAS PADA KPRI “NIAGA” KABUPATEN PAMEKASAN

Cooperatives are different business entities from other business entities (BUMN and BUMS). Cooperative which is the main goal is the welfare of members. This is different from state-owned and profit-oriented BUMS. For that the cooperative must try to run a useful business by using sember-resources that exist.In running the business, cooperatives can not be separated from financial problems that need special handling in the field of cooperative finance that is working capital management. Judging from the management perspective, working capital is always needed during the business. Thus, business managers pay special attention to the handling of this working capital. On the other hand the amount of working capital is directly related to the level of liquidity of the business concerned. The method of analysis used by the writer is liquidity analysis, correlation analysis, significance test with price critique table r product moment, and regression analysis. Liquidity analysis is intended to determine the company's ability to meet its financial obligations in the short term. The popolation of this study includes all the existing data on KPRI "NIAGA" starting from the history of establishment, organizational structure, financial statements and so on. The sample in this research is analyzing the financial statements for the last five years that is year 2011 until 2015

PENILAIAN KINERJA PT. BANK JATIM CABANG PAMEKASAN DENGAN PENERAPAN METODE BALANCED SCORECARD

Balanced scorecard (BSC) is an alternative performance of measurement that aims at combining financial and non-financial performance measures. This measurement is the result of the process based on the mission and strategy of the company. There are 4 aspects measured including financial perspective, consumer perspective, internal business process perspective, then, growth and learning perspective. The data collection used secondary data obtained from the company's annual report from 2015 to 2017. This study aimed to determine how the performance of PT. Bank Jatim of Pamekasan Branch Office used BSC. By using the performance appraisal, it can be seen that the causal relationship between performance supporting factors and the results are achieved. It is expected that PT. Bank Jatim of Pamekasan Branch Office is able to become a trusted bank, have a good commitment, and be able to earn optimal profit. The results of this study indicate that the financial perspective shows a good performance. By the result obtained in the customers' perspective, it means that the performance is good enough. By the value generated in the perspective of this internal business process, the performance is good. Growth and learning perspectives show a good performance. Based on the overall results related to the percentage acquisition in each perspective of BSC assessed, thus, the performance of PT. Bank Jatim of Pamekasan Branch Office is rated well

The Role Of The Altman Z-Score Method To Predicate The Bankruptcy Of KUD Sumber Wangi Pamekasan

To meet the needs of life, the community relies on the KUD whose aim is to ensure the needs and welfare of the community with a people's economic movement based on people's and kinship. In its development, KUD also experienced difficulties in developing its business caused by: 1. Lack of understanding of cooperatives, resulting in misunderstandings; 2. Macro and political approach in cooperative development. The purpose of this study is to analyze the KUD whose condition is not good as an evaluation material and take the right strategy to improve future conditions. The research method is descriptive quantitative. The analysis tool uses the altman z-score method. The results showed that the KUD condition was in a safe position in 2017 to 2021 even though in 2019 it was in a gray area due to the covid period in that year which resulted in KUD having to work hard to improve its performance at that tim

ANALISIS PENGUKURAN KINERJA PERUSAHAAN MENGGUNAKAN PENDEKATAN BALANCED SCORECARD PADA PT. HIKMAH MULTIVISION PAMEKASAN

This study aims to determine the performance of PT. Hikmah Multivision by using the balanced scorecard method. This research was used to get an overview of the performance benchmark with the balanced scorecard approach at PT. Hikmah Multivision 2014-2016. This type of research is quantitative descriptive. This research was carried out at PT. Hikmah Multivision Pamekasan. Data sources used primary and secondary data. Data collection methods are carried out with interviews, documentation and literature studies. Data analysis techniques use balanced scorecard analysis with four perspectives, namely: financial perspective, customer perspective, internal business processes and growth and learning. The results showed that from a financial perspective, the sales growth rate from 2014 - 2016 was in a bad condition while the Cost Recovery Rate and Efficiency Ratio were in a safe condition. Customer retention and customer acquisition are very bad. Whereas in the internal business perspective, the Net Growth Ratio is in very good condition, however, the results of the AETR ratio are far from the maximum standard. In the perspective of growth and learning, overall can be done well

PERAN AKUNTANSI BERDASARKAN LAPORAN KEUANGAN ETAP DALAM PEMBERDAYAAN UMKM

ABSTRAKPenelitian ini bertujuan agar masyarakat di Pamekasan secara keseluruhan bisa mengembangkan usaha mikro, kecil dan menengah (UMKM). Target khususnya yaitu untuk memberikan informasi mengenai praktik akuntansi dan pengambilan keputusan oleh pelaku usaha UMKM.Data dalam penelitian ini merupakan data primer yang diperoleh observasi langsung dari penyebaran kuesioner kepada seluruh perusahaan UMKM di Kabupaten Pamekasan. Teknik pengumpulan datanya yaitu dengan memberikan beberapa pertanyaan kepada reponden, sehingga diketahui peran akuntansi berdasarkan laporan keuangan ETAP dalam pemberdayaan UMKM.Hasil analisis menunjukkan bahwa berdasarkan responden UMKM tersebut peran akuntansi berdasarkan SAK ETAP sangat membantu perusahaan UMKM untuk semakin berkembang. Dengan adanya laporan keuangan pada UMKM dapat meningkatkan penjualan per tahunnya dan dapat mengembangkan usaha dengan menambah modal dari kreditur.            Tetapi dari 22 sampel yang diambil, lebih dari 50% perusahaan UMKM belum menggunakan sistem akuntansi berupa laporan keuangan SAK ETAP. Mengingat sangat minimnya perusahaan UMKM memahami sistem akuntansi. Pemahaman mengenai SAK ETAP dinilai sangat rendah di Kabupeten Pamekasan.Kata kunci: Praktik akuntansi, Pemberdayaan UMKM, SAK ETAP ABSTRACT            This study analize to make the community in Pamekasan as a whole develop micro, small and medium enterprises (MSMEs). The specific target is to provide information on accounting practices and decision making by MSME business actors.            The data in this study are primary data obtained by direct observation of the distribution of questionnaires to all MSME companies in Pamekasan. The data collection technique is by giving questions to respondents, so that the role of accounting is based on ETAP's financial reports in empowering MSMEs.            The results of the analysis show that based on the MSME respondents, the role of accounting based on SAK ETAP greatly helps MSME companies to develop. With the existence of financial reports on MSMEs can increase sales per year and can develop businesses by adding capital from creditors.            But from the 22 samples taken, more than 50% of MSME companies have not used the accounting system in the form of SAK ETAP financial statements. Given the very minimum number of MSME companies understand the accounting system. An understanding of SAK ETAP is considered very low in Pamekasan.Keywords: Accounting Practices, Empowering MSMEs, SAK ETA

Making Economic Decisions through the Implementation of SAK EMKM at IKM Pamekasan, Indonesia

The phenomenon is the emergence of small-scale businesses with medium-low income to large-scale businesses with medium-high turnover. In its development, although many SMEs have sprung up, not many have survived for quite a long time. One of the factors is the lack of product innovation to consumers significantly so that there is no recording of financial reports according to SAK EMKM standards so that these IKM actors do not fully know whether the business is profitable or even experiencing losses due to the absence of proper financial reporting. The research object is an IKM under the auspices of the Pamekasan Regency DISPERINDAG in the form of a batik center. The purpose of this research is to find out the right economic decision-making through the implementation of SAK EMKM using fundamental analysis. This type of research is descriptive quantitative. This research was conducted using the method of direct observation to the field. The results of the study revealed that there were no IKM financial reports that complied with SAK EMKM standards. Based on the results of calculating efficiency ratios, effectiveness and fundamental analysis, only IKM Hadi Batik produces good performance and is in accordance with company standards and appropriate economic decision-making is investment decisions in order to create an IKM that will be stronger and more developed in the future

Analisis Transparansi dan Akuntabilitas Pemerintah Desa terhadap Pengelolaan Dana Desa (DD) di Desa Panaguan Kecamatan Larangan Kabupaten Pamekasan

This research aims to analyze the application of the principle of transparency dan the principle of accountability in the stages of planning, implemantation, reporting an accountability for the management of village funds in Panaguan Village Larangan District Pamekasan Regency. This type of research uses qualitative research methods that use a descriptive approach. The source of data used in this research is the primary data source obtained directly from the object of research conducted by interviewing the object which in this case is the Panaguan village government, as well secondary data source obtained from library research, documentation, and legislation. The data collection technique used in this research is by means of interviews an documentation. The results of this research indicate that the Panaguan Village Government has applied the principles of transparency an accountability to the management of village funds in Panaguan village. The Panaguan Village Government is responsible to yhe community, the BPD, and the Regent to carry out the activity plans that have been prepared in the village meeting. Open access to information on the planned activity that has been prepared is conveyed to the public by placing banners or billboards containing information about the Panaguan APBDes. At the implementation stage, the activity implementation team is responsible for the implementation of the work program. The community is also involved in the implementation of the work program. And information about the details of the activities is given in the form of project information board. In the reporting and accountability stage, the village government is responsible for providing periodic reports to the BPD and the Regent. The Panaguan village treasurer has also used the Siskeudes application in making village reports. Information disclosure for the community is provided through the installation of information on the use of village funds in strategic places

PENGARUH KETERIKATAN ORGANISASI TERHADAP KEPUASAN KERJA DAN PENGARUHNYA TERHADAP KOMITMEN AFEKTIF. (SURVEY PADA KARYAWAN PT. CAHAYA SURYA SENTOSA AREA MADURA)

The purpose of this study was to determine the effect of organizational engagement on job satisfaction and its effect on affective commitment. This research is classified as Explanatory Research with a quantitative approach. The sample used is 98 employees of PT. Cahaya Surya Sentosa Area Madura with Purposive Sampling technique. The type of data used is primary data, namely data collection using a questionnaire. Analysis of the data used is Multiple Linear Regression with SPSS. The results of this study indicate that organizational engagement has a positive and significant effect on job satisfaction, job satisfaction has a positive and significant effect on affective commitment, and organizational engagement has a positive and significant effect on affective commitment through job satisfaction

ANALISIS PERBANDINGAN AKTIVA TETAP BERDASARKAN PSAK TERHADAP LAPORAN KEUANGAN PT. MARINAL INDOPRIMA

Companies in the face of increasingly advanced business developments, a company that is founded must have a goal in order to make the company live in One form of investment is fixed assets that are used in the company's normal activities, researchers conducted a study aimed at comparing the method of depreciation of fixed assets based on PSAK against financial statements at PT. Marinal Indoprima is long term, meaning that the company must maintain its viability in achieving its goals. The research method used is descriptive quantitative research type, and the type of data used is quantitative data sourced from secondary data and primary data as well as data collection procedures through documentation. The results showed that the company has applied the method of depreciation of fixed assets based on PSAK. In its application, the company has distinguished fixed assets and how to obtain them by way of cash or credit purchases and built themselves. And the way the company assesses it considers all the costs incurred by the company to get fixed assets until they are ready for use. Represents the acquisition cost of its fixed assets, for depreciation of its fixed assets the company uses the straight-line method. And the researcher compares with the method of the number of years and the double declining balance method. With the sum of years digits method, the depreciation expense is compared with the straight-line method. Smaller the number of years, whereas with the double-declining balance method compared to by the straight line method. For the termination or disposal of fixed assets must obtain approval from the board of directors and disclosure and reporting is done at the end of the year.