ANALISIS PENGELOLAAN HUTANG DALAM MENINGKATKAN LABA BERSIH PADA PT KERETA API INDONESIA (PERSERO)
Keywords:
Debt, Profit, PT Kereta Api IndonesiaAbstract
This final work report discusses the factors causing the increase in PT KAI (Persero)'s corporate debt in 2019-2020 and its relation to the increase in company profits, by conducting a financial analysis of the financial publication reports of PT KAI (Persero). It turns out that an increase in uncertain debt can increase company profits caused by several factors. Then the authors also analyze the significant effect of debt on company profits where there is no influence in the financial statements.References
Alimiyah & Padji. (2003). Kamus Istilah Akuntansi. Bandung: YramaWidya
Ani Rahmaniar dan Soegijanto, 2016. Pengantar Akuntansi Dasar 1. Bogor: In Media.
Ardansyah, 2015. “Analisis Penggunaan Hutang Terhadap Profitabilitas Perusahaan Pada PT. Wahana Abadirukun Agungsejahtera Bandar Lampungâ€.jurnal manajemen dan bisnis universitas Bandar Lampung.vol6.No.1.
Bambang Riyanto. 2009. Dasar-dasar Pembelanjaan Perusahaan. Yogyakarta: BPFE.
Baridwan, Zaki. 2010. Sistem Akuntansi Penyusunan Prosedur dan Metode. Edisi. 5. Yogyakarta : BPPE. Institut Akuntan Publik
Budi Raharjo, 2009. Laporan Keuangan Perusahaan. Gadjah Mada University press. Yogyakarta.
Dwi Martani. 2012. Akuntansi Keuangan Menengah Berbasis PSAK. Jakarta: Salemba Empat
Fahmi, Irham. 2015. Analisis Laporan Keuangan. Bandung: Alfabeta
Hanafi, mamduh M. 2005. Analisis Laporan Keuangan Edisi Kedua, Yogyakarta: UPP AMP YKPN.
Hani, Syafrida. 2015. Teknik Analisa Laporan Keuangan. Medan: UMSU PRESS
Harahab Syofan Syafri, Teori Akuntansi, Cet. Ke- 12 (Jakarta: Raja Grafindo Persada, 2012)
Harianto, F. Dan S. Sudomo. (2008). Perangkat Tekhnik Analisa Investasi di Pasar Modal Indonesia. PT. BEJ. Jakarta
Hartono, Jogianto. 2000. Teori portofolio dan Analisis Investasi, Edisi kedua. Yogyakarta : UPP AMP YKPN
I Ketut Patra dan Agus Salim, 2014. “Analisis Penetapan Harga Jual Dalam Meningkatkan Laba Pada Rumah Makan Ulu Bete Laut di Masamba Kab.Luwu Utara†Jurnal Ekonomi Pembangunan.vol.01 No.02,hal17-27.
Kieso, Donald E., dkk. (2008). Pengantar Akuntansi. Edisi 7. (Alih Bahasa Desi Adhariani dan Vera Diyanti). Jakarta: Salemba Empat.
Melisa, Pan Budi Marwoto dan Lona Miranda, 2015. “Analisis Pengaruh Peralatan Laba, Pendanaan Hutang, ROA dan Bonus Plan terhadap Labaâ€.jurnal ilmiah akuntansi bisnis dan keuangan (JIABK).volume 3,issue 2.
Munawir, 2017. Analisa Laporan Keuangan. Edisi Keempat. Liberty: Yogyakarta. Nafarin, M, 2007. Penganggaran Perusahaan. Penerbit: Salemba Empat. Jakarta.
Nugroho J. S, 2003, Perilaku Konsumen, Edisi Pertama, Prenada Media, Jakarta.
PASMA SUARTIKA, I., SUARTANA, I., & PUTRA DARMAWAN, D. (2014). Pengaruh Aktiva Tetap, Hutang Jangka Panjang, dan Modal terhadap Laba Bersih Perusahaan
Prasetyantoko. (2010). Corporate Governance. Jakarta, Indonesia: PT. Gramedia Pustaka Utama
Rahmawati. (2012). Teori Akuntansi Keuangan. Graha Ilmu. Yogyakarta.
Samryn, L.M., 2012, Akuntansi Manajemen Informasi Biaya untuk. Mengendalikan Aktivitas Operasi dan Investasi. Edisi Pertama. Jakarta: Kencana Prenada Media
Sartono, R.A., Manajemen Keuangan, Edisi keempat (Yogyakarta: BPFE, 2010)
Sefiani, Claudia Yuke Kartika. (2015). Pengaruh Current Ratio, Total Asset Turn Over, Dan Umur Perusahaan Terhadap Profitabilitas. Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Soemarso. 2005. Akuntansi Suatu Pengantar. Edisi Revisi, Jakarta: Salemba. Empat.
Subramanyam, K. R dan John J. Wild (2010). Analisis Laporan Keuangan. Edisi 10.Jakarta: Salemba Empat
Sugiyono (2011). Metode penelitian kuntitatif kualitatif dan R&D. Alfabeta
Wijaya, T., Pengaruh struktur modal terhadap nilai perusahaan. Jurnal Manajemen, (2013)
Downloads
Published
Issue
Section
License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Please find the rights and licenses in Prosiding Seminar STIAMI By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
- License
The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Prosiding Seminar STIAMI spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Prosiding Seminar STIAMI permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Prosiding Seminar STIAMI on distributing works in the journal and other media of publications.
4. Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Prosiding Seminar STIAMI will not be held liable for anything that may arise due to the author(s) internal dispute. Prosiding Seminar STIAMI will only communicate with the corresponding author.
5. Miscellaneous
Prosiding Seminar STIAMI will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Prosiding Seminar STIAMI editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement"prior to the article publication.