Journal Accounting International Mount Hope

ANALYSIS OF THE EXPENDITURE REALIZATION OF THE PERSONNEL BUREAU OF THE SECRETARIAT GENERAL OF THE MINISTRY OF HOME AFFAIRS

2026-04-28T18:34:46+07:00

A budget is an estimate prepared to estimate expenditure for a certain period of time with the aim of estimating the amount of costs needed to finance all planned programs and activities that can be available and implemented optimally. The aim of this scientific study is to determine the level of effectiveness of budget absorption by the Civil Service Bureau of the Secretariat General of the Ministry of Home Affairs for the period 2020 - 2022. Descriptive analysis and data analysis are the methods used in this research using a calculation method for measuring the level of effectiveness of budget absorption. The results of this research show that the level of effectiveness in absorbing the budget for the Personnel Bureau of the Secretariat General of the Ministry of Home Affairs for the period 2020 - 2022 is classified as effective for the three periods of the fiscal year. The high level of effectiveness of budget realization that has been achieved indicates good and optimal budget implementation. Efforts will continue to be made to increase the effectiveness of budget absorption by increasing coordination and collaboration between relevant parties with an interest in the budget in the implementation of budget realization..

EVALUATION OF SALES REVENUE IN TRADING BUSINESS

2026-04-28T18:37:37+07:00

The purpose of this research paper is to evaluate the business activities being conducted by business owners from the perspective of their sales revenue. The research method is descriptive qualitative, aiming to describe the actual conditions and circumstances of the business owners or research objects. Data collection methods were conducted using interviews and questionnaires. The results of this research paper indicate that business owners still lack understanding of how to evaluate their revenue, resulting in inaccurate information about the increases and decreases in revenue they experience due to the lack of continuous sales and revenue evaluation.

FINANCIAL PERFORMANCE ANALYSIS AT PT MAYORA INDAH TBK

2026-04-28T18:39:54+07:00

In this study, researchers will analyze the financial performance of PT Mayora Indah Tbk using financial ratio analysis, including liquidity, solvency, profitability, and activity ratios. Quantitative descriptive is the type of research used in this study. Documentation technique is the method used in this study with data sources derived from the financial statements of PT Mayora Indah Tbk for 2019-2020 sourced from www.idx.co.id. The results show that the percentage of the liquidity ratio increased from 2019 to 2020, indicating that the company's financial performance is in good and solid condition in terms of liquidity and its ability to meet short-term obligations. However, the solvency ratio shows a decline in financial performance during the same period. On the other hand, the profitability ratio reflects good performance in 2019 and the ability to maintain profitability in 2020. For the activity ratio, in 2019 the company's financial performance was considered quite good, but in 2020 it experienced a decline due to several factors.

IMPLEMENTATION OF UMKM FINANCIAL MANAGEMENT TO IMPROVE THE ECONOMY OF SIAK REGENCY

2026-04-28T18:36:06+07:00

Micro, small, and medium enterprises (MSMEs) possess economic potential and serve as a source of income to meet the primary needs of economic actors. Moreover, MSMEs are independent businesses managed by local communities, creating a source of activity, thus contributing to regional economic development (Nugroho et al., 2020). The sustainability of MSMEs is not only ensured by profitable actors but also requires support from other parties such as the government, the private sector, banks and non-banks, and academics so that MSMEs can develop into better businesses and grow over time. The purpose of this study is to determine how to support MSMEs in managing company finances to improve the economy of the community in Siak Regency. However, not all MSMEs currently receive support based on the challenges they face, so MSME mentoring is a necessary program. This study uses a quantitative approach to observe the phenomenon and measure the business capacity of the community.

THE INFLUENCE OF USING THE DANA APPLICATION IN TRANSACTIONS IN THE DIGITALIZATION ERA

2026-04-28T18:39:05+07:00

Digital transactions are currently growing rapidly. One widely used digital transaction tool is the DANA digital wallet application. The DANA application is widely used by people from teenagers to adults. The DANA application makes it easy for users to conduct financial transactions. This study aims to determine the impact of DANA application use on transactions in the digital era. The research method used in this study is qualitative. Based on the research conducted by the researcher, it was concluded that the use of the DANA application has a positive impact on transactions in the digital era. Using the DANA application makes it easier for users to conduct financial transactions. People can send money, receive money, withdraw money, pay for electricity tokens, buy phone credit, and much more. The DANA application also offers various investment conveniences, such as gold investment.