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All Journal Jemasi Jurnal Ekonomi Manajemen dan Akuntansi
Septariani, Jumania
Fakultas Ekonomi Universitas IBA
Economics, Econometrics & Finance

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PENERAPAN STANDAR AKUNTANSI KEUANGAN KOPERASI BERDASARKAN SAK-ETAP PADA KOPERASI UNIT DESA Septariani, Jumania
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 14 No 1 (2018): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v14i1.107

Abstract

This study discusses the application of cooperative financial accounting standards based on Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) on Village Unit Cooperative. The object of this research is KUD Sriwijaya Plakat Tinggi Musi Banyuasin Regency. KUD Sriwijaya Plakat Tinggi Musi Banyuasin Regency has standards and guidelines used in the preparation of financial reporting will be reported at annual meeting members and can serve as the basis for economic decision-making as well as to improve the quality of supervision of cooperative business management practices. Previously the regulation or standard regarding cooperatives contained in PSAK 27. Along with the development and revision, the cooperative standard is regulated in SAK ETAP and refers to the Regulation of the Minister of Cooperatives and Small and Medium Enterprises Republic of Indonesia 12/2015 concerning General Guidelines for Cooperative Accounting. Therefore, KUD of Sriwijaya of Plakat Tinggi Musi Banyuasin Regency adjusted the application of standard in the preparation of financial statements. This research is conducted qualitatively by using qualitative data analysis technique. Qualitative data in the form of survey results and interviews conducted at KUD Sriwijaya Plakat Tinggi Musi Banyuasin Regency.
PENERAPAN STANDAR AKUNTANSI KEUANGAN KOPERASI BERDASARKAN SAK-ETAP PADA KOPERASI UNIT DESA Septariani, Jumania
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 14 No 1 (2018): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.921 KB) | DOI: 10.35449/jemasi.v14i1.23

Abstract

This study discusses the application of cooperative financial accounting standards based on Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) on Village Unit Cooperative. The object of this research is KUD Sriwijaya Plakat Tinggi Musi Banyuasin Regency. KUD Sriwijaya Plakat Tinggi Musi Banyuasin Regency has standards and guidelines used in the preparation of financial reporting will be reported at annual meeting members and can serve as the basis for economic decision-making as well as to improve the quality of supervision of cooperative business management practices. Previously the regulation or standard regarding cooperatives contained in PSAK 27. Along with the development and revision, the cooperative standard is regulated in SAK ETAP and refers to the Regulation of the Minister of Cooperatives and Small and Medium Enterprises Republic of Indonesia 12/2015 concerning General Guidelines for Cooperative Accounting. Therefore, KUD of Sriwijaya of Plakat Tinggi Musi Banyuasin Regency adjusted the application of standard in the preparation of financial statements. This research is conducted qualitatively by using qualitative data analysis technique. Qualitative data in the form of survey results and interviews conducted at KUD Sriwijaya Plakat Tinggi Musi Banyuasin Regency.
EFEKTIVITAS SUMBER PENDAPATAN ASLI DAERAH DALAM MENINGKATKAN KEMANDIRIAN KEUANGAN DAERAH PADA BADAN PENGELOLA PAJAK RETRIBUSI DAERAH KABUPATEN MUSI BANYUASIN Septariani, Jumania
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 15 No 1 (2019): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.391 KB) | DOI: 10.35449/jemasi.v15i1.36

Abstract

This study aims to determine the Effectiveness of Local Revenue Sources in Increasing the Regional Financial Independence of Musi Banyuasin Regency at the Regional Levy Tax Management Agency in Musi Banyuasin Regency. The method used in this study is quantitative which is qualified by using primary and secondary data in the form of PAD budget realization reports, that is by analyzing data and information relevant to the problem, using effectiveness ratios and independence ratios in the form of fiscal autonomy ratios and routine capability index ratios. Based on the ratio of effectiveness of Local Revenue (PAD) on average from 2014-2017 to 89 , 48%, stated to be less effective because it is less than the standard, which is 90%. Based on the Independence Ratio seen from the ratio of fiscal autonomy, PAD is realized on an average of 8% with very less criteria, seen from the ratio of routine ability index to the average realized 8% with criteria also very low, which means the Regional Government of Musi Banyuasin Regency depend on funds from the Central Government. Although the level of effectiveness and independence is still lacking or low. However, in total regional income, PAD is quite good in promoting financial independence of the Regional Government of Musi Banyuasin Regency.
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