Amount Of Profit Research Articles

PT. PINDAD in Supporting The Defense Economy in East Java Indonesia

Defense is important for a country, especially Indonesia, which is the largest archipelago in the world, namely the number of islands reaching 17,500 islands with a population of 274 million people. Indonesia also has a diverse natural wealth and is in a fairly strategic location because it is an international trade crossing. This then makes Indonesia vulnerable to threats both from within and outside the country that can threaten sovereignty, territorial integrity and the safety of the Indoensia nation. In maintaining the sovereignty and integrity of its territory, Indonesia prepared a TNI armed by Alutsista. Defense Industry is an industry that produces Alutsista. The Defense Industry is not only built to meet the needs of tni equipment, but is expected to have an influence on the national economy in general and the region in particular. This study uses descriptive research. The results of the study proved that PT Pindad (Persero) Turen has a share in the national economy in general and East Java Province in particular. This can be proven from the amount of the company's net profit and taxes deposited by PT Pindad (Persero) every time there is a transaction or routine every month to the state treasury. Contributions to East Java Province can also be seen from the large number of workers absorbed by the company and the multiplier effect it causes such as the absorption of labor through the company's business partners. The welfare of the population of East Java Province every year also increases and is almost at the national average. The amount of UMK to per capita expenditure is also relatively able to meet the food and non-food needs of residents of East Java Province. PT Pindad (Persero) is currently also working on many projects both from within and outside the country and has strategic steps to develop its business, so it is not impossible that PT Pindad (Persero) can contribute more to the region and nationally in the economic field.

Analisis Penerapan Digitalisasi Laporan Keuangan pada Usaha Kecil (Studi pada Usaha Kecil Kuliner di Kota Pangkalpinang)

: Digitization is the process of converting from analog to digital. The process of changing to digital has various goals, including work automation, minimizing paper use and also reducing costs. Financial statements have benefits for several parties such as investors, employees, creditors, suppliers, customers, governments and other parties. So that financial statements become very important information. However, recording financial statements manually by small businesses is sometimes difficult due to limitations, causing the company's financial statements to be uninformative and difficult to read. The limitation that is often faced by business actors is an educational background that does not understand accounting or bookkeeping, or lacks discipline in recording and others. Digitization is the right answer to overcome the limitations that occur in these small businesses. Digitizing financial statements is the process of changing the recording of transactions that occur manually into digital form. The purpose of this study is to find out how to apply digitalization of financial reports to small businesses in the culinary field in Pangkalpinang City.The type of research used is descriptive research that illustrates how the application of digitalization of financial statements there is a small business in the culinary field in the city of Pangkalpinang. The data collection techniques used by researchers are interviews and documentation. The focus in this research is financial statements and digitalization of financial statements. Haisl research shows 9 of 20 small business samples in the culinary field in Pangkalpinang have not used the digitalization of financial statements. The factors that cause this are because business actors believe that the business activities they run do not require digital recording can still be done manually. In addition, the amount of income and profit in the business so it is necessary to make it easier for business operations, and also the knowledge of business actors. Business actors who cannot keep up with technological developments are difficult to apply the digitalization of financial statements, so that it becomes a business obstacle that needs to be considered by the government.

ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN PADA PT. PROTEKSINDO UTAMA MULIA

This study aims for valid and reliable knowledge about the extent to which PT. Proteksindo Utama Mulia Group in complying with the applicable laws and regulations with fiscal improvements to the 2019 financial statements and describing matters related to improvements. The result of data analysis for this research case is PT. Proteksindo Utama Mulia Group has not prepared its fiscal financial statements in accordance with the applicable tax regulations. This can be seen from the positive correction of Rp.657,987,726,- and the negative correction of Rp.1,831,720,- As a result of the positive and negative corrections, there was an increase in the amount of commercial profit from Rp.1,205,390,009,- to Rp. .1.861.546.015, - which means that there is an increase in profit of 54.4% which is recognized by the fiscal. Keywords: Fiscal correction; financial statements

IMPLEMENTASI METODE TRIPLE EXPONENTIAL SMOOTHING (BROWN) UNTUK PREDIKSI PENJUALAN BARANG LIQUID FREEBASE DAN SALT DI CV. GRESSVAPE BALONGPANGGANG

This research was conducted to find out about sales predictions with the reason that this research was carried out as a support for the progress of CV.Gressvape income in Balongapanggang so that it could be managed to predict the amount of profits and losses in the future by applying the Triple Exponential Smoothing (Brown) method. It is a linear exponential smoothing that can be used when predicting data using the basic trend pattern, the high smoothing type can be used if the basic pattern is cubic, quadratic, or higher order. By applying this method, the number of stock items will be more transparent for the next period. In the trial of 2 items for the addition of liquid freebase and salt items in the 2nd week of August 2019 - 4th week of May 2020 there was a trial using 9 different alpha values, namely from alpha 0.1 - 0.9 and refers to a period of 1 week, 2 weeks, 3 weeks, 4 weeks earlier. In the total prediction to be a comparative value in the real data, the sum of sales of liquid freebase and salt goods, so that the prediction error value is determined using Mean Absolute Deviation (MAD) and Mean Absolute Percentage Error (MAPE). On the average of the four prediction trials, the same value was obtained from the lowest MAPE with reference to 3 weeks at a higher alpha value of 0.2.

Assessing CSR of the Business Sector to Energy for all in Nepal

Background: In Nepal, the existing energy divide with 80 percent off the grid population is extreme, despite the global agenda of energy for all (SDG7). Eradicating this energy barrier to reduce poverty and inequality, SDG 7 advocates renewable energy for an off-the-grid rural population under the CSR fund.
 Objective: This paper examines the status of the CSR practice of the corporate sector in Nepal and the relationship between the CSR of the corporate sector and renewable energy promotion for energy for all in Nepal to reduce the off-the-grid rural population.
 Method: This paper employed an explorative research design. Its data sets were primary cum secondary. 
 Result: As a result, the CSR practice of the business sector in a developing country like Nepal is not like as three-pillar principles of CSR. Despite a good amount of profit and knowledge about CSR, the poor, random, and voluntary CSR is a big surprise and a loss of opportunity to create social value across the country.
 Conclusion: In the future, this corporate sector may be vulnerable to potential social and environmental crises, like the government. Therefore, CSR as an excellent economic instrument to sustain corporate activities and meet society's economic and socio-environmental responsibility is a big hope for renewable energy promotion and development to achieve SDG 7: energy for all by 2030.
 Originality: This paper is not published anywhere else.
 Paper Type: Research Paper

Accounting policies and financial reporting

In this research paper presented the disadvantage of this situation is that investment analysts and other users who use the financial report have to incur additional costs in the process of analyzing the report because it is structured according to different standards. They may also encounter confusion in the interpretation of reports. As a result of this process, effective competition in the global capital market will deteriorate, and companies will have to bear the high cost of maintaining capital. Most importantly, different amounts of profit for different countries can lead to a loss of confidence in the financial statements.

Improving the analysis of financial results from biotransformation of plant biological assets

The article deals with the management of financial results from the biotransformation of biological assets and the sale of crop products on the basis of the formation of control and analytical information in organizations. A method of factorial economic analysis of profit from the biotransformation of biological assets and the sale of crop products is proposed, which makes it possible to determine the quantitative parameters of the factors affecting the amount of profit with the highest degree of reliability. This methodology provides a system for managing relevant information for making and executing science-based economic decisions to increase profits from the biotransformation of biological assets and the sale of crop products.

Praktik Murabahah Hewan Qurban pada Koperasi Syariah Al Abrar Surabaya dalam Perspektif Ekonomi Islam

Al Abrar Sharia Cooperative has murabahah products for qurban animals with the aim of facilitating members or customers who wish to carry out qurban worship. However, in practice the sharia cooperative does not mention the amount of profit to customers, the profit is explained at the cooperative's annual meeting. This study aims to determine the practice of murabahah sacrificial animals at the sharia cooperative Al Abrar Surabaya in an Islamic economic perspective, whether the practice is in accordance with Islamic provisions, namely MUI DSN Fatwa No. 04 of 2000 concerning murabahah. The type of research is descriptive qualitative by analyzing the data obtained from the informants, triangulating the sources then giving an understanding and explanation about the practice of the murabahah contract of sacrificial animals. The research data was taken through primary data, namely the results of interviews with informants, namely cooperative leaders, customers, and MUI administrators. Secondary data were obtained from journals, books, articles and news related to the research. The results showed that the practice of murabahah sacrificial animals carried out by the Al Abrar Sharia Cooperative violated the general provisions in the sixth and seventh points so that it was not fully in accordance with the provisions of the MUI DSN Fatwa No. 04 of 2000.

Riba in The Perspective of Sharia Bank Customers: A Systematic Literature Review

This study aims to determine the Islamic bank customers to the understanding of usury. This type of research is literature review research. The type of data collected in this study is primary data, namely data obtained from various current and relevant literature regarding the level of understanding of Islamic bank customers about usury, such as from books, journals, articles, papers, and other related reading sources. The data analysis technique of this research was carried out using the data analysis technique of the Miles and Huberman model. The data analysis activities of this model include data reduction, data display and conclusion drawing or verification. The results of a systematic literature review found that usury is an additional take, both in buying and selling transactions and lending and borrowing in vanity. The prohibition of usury in the Qur’an was revealed in stages, preceded by a series of moral teachings relevant to the theme of the prohibition of usury. Conventional banks use the interest system to support their operations. In contrast to the interest system prevailing in conventional banks, Islamic banks determine the amount of return and profit sharing based on the amount of profit sharing between the customer and the bank without determining the percentage that must be paid by the customer. Bank interest is an evolution of the concept of usury that cannot be separated from the development of financial institutions. Riba in modern banking makes business decline and become unproductive. Education and religion can be used as the basis for mu’amalah for all mankind, especially Muslims. Islamic education can lead humans to become individuals who are able to survive in this world and the hereafter (al-falah). Education about usury provides important information that can be a guide for human life in contemporary mu’amalah.

Analysis of the Impact of the COVID-19 Pandemic on Lobster Cultivation Activities (Panulirus spp.) in East Lombok Regency

The COVID-19 pandemic has caused lobster cultivators (Panulirus spp.) in East Lombok Regency to try to fulfill their daily needs by looking for other jobs. The purpose of this study was to determine the impact of the COVID-19 pandemic on the sustainability of the lobster cultivation business in East Lombok Regency. The research method used was descriptive qualitative method based on the data generated during the research. Analysis of the data used in this research was the Net Benefit Cost Ratio to determine the amount of net profit from costs and investments. Stakeholder perceptions were analyzed descriptively. The results of the analysis show that the lobster cultivation business is still feasible to do, so it can be concluded that the COVID-19 pandemic has no impact on the sustainability of the lobster cultivation business in East Lombok Regency. To maintain the continuity of lobster cultivation in East Lombok Regency, it is necessary to ensure the availability of feed and guarantee access to marketing.

Financial Resources And Corporate Performance

ABSTRACTThis study aims to determine the effect of financial resources on company performance. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange 2012-2018. Company resources become an important part of the development the company, especially financial resources which are the main factor in carrying out the company's operational activities. The company's performance becomes benchmark for investors and creditors to assess the company's condition. The company's financial resources in this study come from cash flow, liquidity, and leverage. Cash flow used financial analysis to determine the income and expenses made by the company. Liquidity used to assess the company's ability to meet its obligations. Leverage as company debt used to finance and purchase company assets. The results showed that only free cash flow had significant effect on company performance. This happens because the company's performance is reflected in the higher will increase the amount of profit earned by investors. This shows that the company utilizes ability of the company's internal resources to utilize financial resources to create competitive advantage so that the company's performance can manage its cash flow to finance assets owned by the company. The results of this study support the resource-based theory-based viewKeywords : corporate performance, resource based view, financial resource

Procedure for harmonization of accounting in the Republic of Uzbekistan with international standards

Currently for shareholders and other users the financial statements are based on accounting principles and rules that are passed from country to country, in some cases only in one country. Thus, there may be a lack of comparability in the accounting reports. The disadvantage of this situation is that investment analysts and other users who use the financial report have to incur additional costs in the process of analyzing the report because it is structured according to different standards. They may also encounter confusion in the interpretation of reports. As a result of this process, effective competition in the global capital market will deteriorate, and companies will have to bear the high cost of maintaining capital. Most importantly, different amounts of profit for different countries can lead to a loss of confidence in the financial statements.

PENGARUH CAR, FDR, DAN BOPO DENGAN NPF SEBAGAI VARIABEL MODERATING TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA (Studi Empiris pada Bank Umum Syariah di Indonesia Periode 2014 Q1 – 2018 Q4)

The purpose of this study was to determine the effect of CAR, FDR, and BOPO with NPF as a moderating variable on the Profitability of Islamic Commercial Banks in Indonesia in the period 2014 to 2018. Profitability is proxied by ROA as a measure of the amount of profit generated.The sample in this study is Islamic commercial bank in Indonesia during the period 2014-2018. The number of samples were 11 banks taken by purposive sampling method. The analytical method of this study uses MRA (Moderated Regression Analysis) with the SPSS 25 program which previously passed the classic assumption test.The results of this study indicate that CAR has a positive and significant effect on ROA. FDR has a positive no significant effect on ROA. BOPO has a negative and significant effect on ROA. NPF able to moderate CAR relationship effect on ROA. NPF not being able to moderate FDR relationship effect on ROA. NPF able to moderate BOPO relationship effect on ROA.

Accounting process in the republic of Uzbekistan

Presently for shareholders and other users the financial statements are based on accounting principles and rules that are passed from country to country, in some cases only in one country. Thus, there may be a lack of comparability in the accounting reports. The disadvantage of this situation is that investment analysts and other users who use the financial report have to incur additional costs in the process of analyzing the report because it is structured according to different standards. They may also encounter confusion in the interpretation of reports. As a result of this process, effective competition in the global capital market will deteriorate, and companies will have to bear the high cost of maintaining capital. Most importantly, different amounts of profit for different countries can lead to a loss of confidence in the financial statements.

Defense Industry Strategy in Strengthening the Indonesian Economy

Defense is important for a country, especially Indonesia, which is the largest archipelagic country in the world, with a total of 17,500 islands with a population of 274 million. Indonesia also has a variety of natural resources and is located in a strategic location because it is a crossroads for international trade. This then makes Indonesia vulnerable to threats both from within and outside the country that can threaten the sovereignty, territorial integrity and safety of the Indonesian nation. In maintaining its sovereignty and territorial integrity, Indonesia is preparing the TNI, which is armed with Alutsista. The Defense Industry is an industry that produces Alutsista. The Defense Industry is not only built to meet the needs of the TNI's defense equipment, but is expected to have an influence on the national economy in general and the region in particular. This research uses descriptive research. The research proves that PT Pindad (Persero) Turen has a role in the national economy in general and the Province of East Java in particular. This can be proven from the amount of the company's net profit and taxes deposited by PT Pindad (Persero) every time there is a transaction or routine every month to the state treasury. The contribution to East Java Province can also be seen from the number of workers absorbed by the company and the multiplier effects it causes, such as the absorption of labor through the company's business partners. The welfare of the population of East Java Province also increases every year and almost reaches the national average. The size of the UMK to per capita expenditure is also relatively able to meet the food and non-food needs of the population of East Java Province. PT Pindad (Persero) is currently also working on many projects both from within and outside the country and has strategic steps to develop its business, so it is not impossible that PT Pindad (Persero) can contribute more to the regional and national economy. field.

ATTRACTING DEPOSIT FLOWS AS THE MAIN RESOURCE OF INVESTMENTS IN THE COUNTRY'S ECONOMY DURING THE COVID-19 PANDEMIC

The article on "Attracting deposit flows as the main resource of investment in the economy during the Covid-19 pandemic" is devoted to finding methods and ways to stabilize the financial condition of the bank during the crisis, namely by attracting deposit flows, which is the main investment resource. The purpose of the study is to develop recommendations for the introduction of deposit flows as the main resource for investment in the economy during the pandemic Covid-19. The study of the formation of the bank's deposit policy revealed the main reasons for banks to attract funds from individuals, namely: a stable resource (the nature of deposits depends on the types of lending operations, and accordingly the amount of profit); commercial banks can attract sufficient resources of this kind; relatively cheap resource for banks compared to interbank loans and other financial instruments; private deposits are beneficial for banks (current deposits show less activity in the movement of funds than in the funds of enterprises). The principles of banking strategy are studied and the classification of intrabank principles and their distribution taking into account the economic situation into: general (principle of scientific substantiation; principle of system integrity; principle of integrated approach; principle of optimality and efficiency; principle of unity of elements) and specific (principle of ensuring optimal cost level; principle) security; the principle of reliability; the principle of unity of elements). The banking market is considered, the leaders in terms of profitability of a banking institution are identified. The state of deposit policy in some banks is analyzed and the problems of deposit policy of Ukrainian banks during the Covid-19 Pandemic are identified. The directions and ways of their decision are offered. Based on the study, ways to attract depositors to banks during the Covid-19 pandemic as the main investors, whose funds are a source of economic development.

Construction of a simulation model for substantiating the parameters of long-term road maintenance contracts

This paper reports a study into the main parameters of long-term contracts for the maintenance of roads. Weaknesses in existing methods and models of substantiation of the initial characteristics of contracts have been identified. It is established that the main reason for the transition to long-term contacts in the road sector is the need to improve the efficiency and effectiveness of road asset management. This determines the main goal to maintain the operational condition of all components of roads at a level that ensures the satisfaction of user requirements and contributes to the preservation of assets. A simulation model for substantiating the parameters of long-term contracts for road maintenance has been built, which makes it possible to simulate forecast assessments of the characteristics of contracts. Underlying this study is the Monte Carlo method, as well as the triangular law of distribution, models of deterioration and restoration of the condition of road elements. Taking into consideration these models, it was established that the error in justifying the parameters of long-term contracts according to the devised method is up to 10 %. The devised model was tested by applying the developed original LTCsimula program using an example of the section of a motorway with a length of 87.3 km with an average level of requirements. According to the results of the test, the assessment of the laws of distribution of value, as well as the amount of deductions and profits of a long-term contract, was carried out. The calculation results demonstrated the model’s capability to determine the strategies for the maintenance of roads, taking into consideration the risk of implementing a contract with an error of up to 3.9 %. The practical use of the devised simulation model makes it possible to improve the efficiency of operational maintenance of roads, as well as to save from 10 % to 40 % of the cost of road maintenance

Applying the AOA to a PE That Performs Services: A Case Study on the Balance Sheet and the Profit and Loss Account of the Branch

The present contribution contains an outline of the key (tax and accounting) considerations that come into play while applying the AOA to a permanent establishment performing services. The article highlights the importance of keeping an accurate and detailed documentation of transactions having occurred among distinct parts of the same enterprise for the purpose of accurately delineating the functional profile of each of these parts and being able to demonstrate that an arm’s length amount of profits has been attributed to a branch performing services.

Sistem Informasi Arus Kas Berbasis Multiuser Pada PT Xpresindo Logistik Utama Semarang

PT. Xpresindo Logistik Utama Semarang Branch is a service company engaged in the expedition/delivery of goods located at Jalan Abdulrahman Saleh number 89a Semarang. Cash data processing system at PT. Xpresindo Logistik Utama Semarang Branch is simple/single, so it cannot be accessed simultaneously by other interested parties (in this case is marketing which requires an amount of money for each truck).
 There is still a difference between the report on the amount of road money contained in the cash flow report and the report on the amount of road money in revenue (marketing reports), this is because if there is additional road money or other costs (unloading, mell, etc.) -other) cannot be automatically added to the income statement data, and this greatly affects the accuracy of calculating the amount of profit earned by the company.
 The research method used is the System Development Life Cycle (SDLC) which includes planning, analysis, design, implementation and use. The new system created using MySQL Server database and Microsoft Visual Basic 6.0 Multiuser-based information system is expected to increase work productivity because it is more effective and efficient because it can be accessed by many interested parties without being limited by distance and time.

SUSTAINABLE DEVELOPMENT OF TECHNOLOGICAL INTEGRATION: RISK SITUATIONS AND ASSESSMENT OF OPPORTUNITIES

"The article focuses on the results of the development of the scientific concept of sustainable development of technological integration in crises. The proposed methodology of sustainable development in risk situations reveals goals and objectives of technological integration, the organizational and managerial procedure for identifying risk situations, and methodological foundations for the formation of risk areas in a dynamic external environment. The distinctive feature of the proposed methodology is the systematization of the classification factors of risk situations, ensuring the possibility of attributing risk events to factors that violate sustainable development. The proposed concept develops basic elements of the neoclassical theory of sustainable development, which allows considering risk events both as threats and as conditions for sustainable development. Within the framework of the practical implementation of the methodology for the sustainable development of technological integration, there is justified transformation of risk areas, which allows minimizing possible losses as much as possible. This makes it necessary to develop a methodological approach, based on quantitative methods for identifying risk situations. The advantage of the quantitative method is the ability to formalize the results of risk situations and assess their impact on the sustainable development of technological integration. The advantages of quantifying a risk situation are: 1) the possibility of quantifying the amount of loss or profit from the action of a risk situation, which may become the object of developing a procedure for managing the sustainable development of technological integration; 2) a high probability of identifying risk factors that require a rapid response; 3) a high degree of influence of various risk factors on the sustainable development of technological integration; 4) the possibility of preparing the basis for the development of rational options for sustainable behavior of participants in technological integration in a risk situation. "