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Peranan Anggaran Biaya Proyek Sebagai Alat Pengendalian Biaya dalam Usaha mencapai target laba Perusahaan ., Fransiska; Fahmi, Arief
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 1 (2017): JIAKES Edisi April 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

Increasingly rapid economic development resulted in many new companies springing up and creating a tight business competition. To be able to maintain business continuity, companies must be able to make a careful planning and control of the costs. Planning and control can be realized with the budget as a mean of control. Controlling costs by the company are intended to enable companies to minimize costs. At minimal costs the company will be able to achieve the profit target by more optimal as primary destinations in general. In connection to this, the purpose of this study was to determine the costs of the company budget preparation, budget realization costs and revenues, as well as the role of the budget as a mean of control in achieving its profit target. The research was conducted at PT ABC located in Bogor. PT ABC is one of the private companies engaged in construction services focusing on building the types of housing. This kind of development focus includes the construction of a building without infrastructure development. The study of PT ABC shows that the preparation of the company's budget is based on field survey and accompanying informations on the revenue budget and previous projects. In the implementation of the work there was an increase in the actual cost, thus resulting difference in the budget and actual costs. The occurrence of this difference will reduce the companyâ€™s profits. Overall budgets have created optimal control of the realization of the costs incurred. Budget serves as guidelines and benchmarks maximum value in any cost incurred by the company. However, in the implementation of the work there are still some shortcomings, resulting cost difference persists. This difference occurs because lack of oversight of the usage of raw materials. Companies must be able to improve control over the using of raw materials to be better coordinated. Increased control is evidenced by the increase in its profit target achievement on the next project. In the subsequent project, company managed to improve the performance of surveillance so that the difference in costs declined and its optimal profit target can be achieved.

Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Keputusan Revaluasi Aset (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012 s.d. 2016) Triandi, Triandi; Fahmi, Arief
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 2 (2018): JIAKES Edisi Agustus 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Penelitian ini bertujuan untuk mengetahui pengaruh leverage dan ukuran perusahaan (firm size) terhadap keputusan perusahaan dalam proses pengambilan keputusan revaluasi aset. Variabel dependen dalam penelitian ini yakni keputusan revaluasi aset tetap yang dinyatakan dalam variabel dummy, sedangkan variabel independen dalam penelitian ini adalah leverage dan ukuran perusahaan (firm size). Objek penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2012 â€“ 2016. Sedangkan analisa yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian menunjukkan melakukan revaluasi aset, sedangkan ukuran perusahaan (firm size) berpengaruh signifikan terhadap keputusan perusahaan untuk melakukan revaluasi aset.

Peranan Penerapan Sistem Akuntansi Accurate Terhadap Penyusunan Laporan Keuangan (Studi Kasus Pada Umkm Toko Textile Leuwi Di Bogor) Mahardika, Agatha Gema; Pramiudi, Udi; Fahmi, Arief
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 1` (2019): JIAKES Edisi April 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

The purposes of this study are (1) to identify the transaction recording system in micro, small, and medium scale enterprises, in this case the object of study, Textile Leuwi Shop, (2) to recognize the application of Accurate accounting system in Textile Leuwi Shop, and (3) to identify the role of Accurate accounting system application on the financial statements presentation in Textile Leuwi Shop. The research method used in this study is descriptive qualitative based on observation and data obtained. The author tried to explain how transactions were recorded, and the very same transaction data then applied into Accurate accounting system. There is also explanation on the impact of application of Accurate accounting system in Textile Leuwi Shop. The results showed that transactions are still recorded manually and that the shop has not yet make financial statement. Accurate then applied after previously carrying advanced preparation, entering and importing data. After all transaction processes were carried out, a financial report can be made available. The application of Accurate accounting system software guarantees a fast, easy and accurate report.

Peranan Sistem Penerimaan Dan Pengeluaran Kas Dan Setara Kas Terhadap Efektivitas Pengelolaan Kas Pada Koperasi Simpan Pinjam Sejahtera Bersama Rosita, Siti Ita; Fahmi, Arief; Istichaerani, Istichaerani
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 1 (2015): JIAKES Edisi April 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i1.844

This paper is aimed at comparing cash in and cash out system within a company's cash management system.The object took place at Koperasi Simpan Pinjam Sejahtera Bersama, in Bogor. The research resulted that Koperasi Simpan Pinjam Sejahtera Bersama already has afixed and computerized cash procedure, to maintain functional cash activities. The firm also applies intemal audit procedures for security reasons. It is also revealed that the finn a good cash system for encouraging efective and smooth operating. However, there is an aÂ±owledgement ofthe necessityfor an on time daily transaction report. Keywords : cash in and cash out, cash management

Analisis Kemampuan Profesional Dan Independensi Auditor Internal Terhadap Kualitas Laporan Audit Pada PDAM Tirta Pakuan Kota Bogor Triandi, Triandi; Fahmi, Arief; Putri, Nindha Hafidza
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 2 (2015): JIAKES Edisi Agustus 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i2.855

This study aims to determine the professional ability, the intemal auditor independence and audit quality reports as well as to analyze the influence of professional ability and independence of intemal auditors on the quality of the audit report. The research method used was a qualitative and quantitative methods. To answer the research hypotheses using multiple regression analysis, after previous classical assumption testing program with the help of SPSS 22. The results showed that the overall professional capabilities included in both criteria, but on indicators in implementing the tasks are constrained by the management as well as biowledge ofengagementfindings of irregularities still in suficient criteria. Internal auditor independence variables included in both categories. While the variable quality of the audit repon is included in the excellent category. In testing normality obtained Asymp value. Sig of 0.200, interpret test data has a nonnal distribution. In testing multicollinearity tolerance value obtained at X1 and X2 at 0.321, X1 and X2 VIF value of3.115, indicating that there is no multicollinearity in the data. In heteroscedasticity test indicates heteroscedasticity does not occur because of the graph dots spread randomly. By hypothesis testing using multiple linear regression analysis showed the regression coeficientsfor the variables X1 of 0.460 and 0.553 for X2 variables, showed that every capability professional intemal auditors (X1) of one unit will lead to increased quality of audit reports (Y) equal to 0.460 and any independence internal auditors (X2) of one unit will lead to increased quality of audit reports (Y) equal to 0.553. To the value of the correlation coeficient (R) obtained a value of 0.966, indicating that there is a strong relationship between the ability of professional internal auditor, internal auditor independence and audit quality reports. Simultaneously (together), the internal auditor's professional ability and independence of intemal auditors have a significant effect on the quality ofthe audit report. Keywords: Professional ability, Independence, and Quality Audit Report.

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