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EVALUASI PERLAKUAN AKUNTANSI ASET TETAP PADA CV SARANA ADI PUTRA PERIODE 2017 s/d 2018 asmara, fany; Agustina, Yumniati
Jurnal Riset Akuntansi Vol 12 No 1 (2020): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

The purpose of this study is to evaluate the accounting treatment of fixed assets in CV Sarana Adi Putra by using descriptive qualitative methods. This study refers to SAK ETAP Chapter 15 concerning fixed assets that apply in Indonesia. With the evaluation results of this study it can be concluded in terms of recognition of fixed assets are recognized if the fixed assets have been used as operational which is in accordance with SAK ETAP, and the acquisition of fixed assets is not in accordance with SAK ETAP because the company only records the purchase price, and costs incurred are directly charged . In terms of measurement of fixed assets, it is not in accordance with SAK ETAP because there is no policy governing the valuation. In terms of the methods of preparation, the company uses the straight-line method in accordance with SAK ETAP. In terms of the presentation of fixed assets, the company records acquisition costs, depreciation expense, accumulated depreciation, book value in which the accumulated depreciation is reduced according to SAK ETAP. in terms of disclosure of fixed assets, is not in accordance with SAK ETAP because there is no policy governing the disclosure. Keywords: Fixed Assets, SAK ETAP Chapter 15 concerning Fixed Assets

PENGEMBANGAN SISTEM INFORMASI BERBASIS WEB MANAJEMEN PERJALANAN DINAS SATUAN KERJA PERANGKAT DAERAH (SKPD) Nurcahyo, Pidyat; Agustina, Yumniati
Ekonomi & Bisnis Vol 11, No 1 (2012): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v11i1.105

Ditemukannya berbagai kasus penyelewengan perjalanan dinas daerah yang semakin marak dibicarakan akhir-akhir ini, secara mikro disebabkan karena manajemen perjalanan dinas di SKPD masih semrawut sehingga sering ditemukan terjadinya tugas ganda, beban yang tidak seimbang dan beban kerja berlebihan yang mengakibatkan ke-tidakefisien-an dan e-tidakefektif-an perjalanan dinas tersebut. Dalam penelitian ini dikembangkan sebuah sistem informasi berbasis web untuk manajemen perjalanan dinas, dengan tujuan agar proses perjalanan dinas SKPD bisa dilaksanakan dengan lebih baik. Aplikasi ditekankan untuk mempermudah pelaksanaan administratif perjalanan dinas dan memberikan kontrol yang lebih baik atas perjalanan dinas. Dari hasil pengujian, aplikasi dapat menghasilkan keluaran yang sempurna, dan tidak ditemukan kekurangan yang berarti dari sisi kecepatan dan keakuratan sistem. Di masa mendatang, aplikasi perlu dikembangkan dengan menambahkan keamanan yang memadai agar dapat digunakan melalui Internet, dan dikembangkan agar bisa terintegrasi dengan sistem informasi SKPD yang lebih luas lagi. Kata Kunci : Sistem Informasi berbasis Web, SKPD, Perjalanan Dinas Abstract The various corruption cases of regional and overseas official trips that has been discussed lately, on micro level, due to bad management. As a result, often found multiple assignment, unbalanced load and excessive workloads, resulting in inefficiency and ineffectiveness of the official trips. This study developed a web-based information systems for official trips in Regional Work Unit. The application is emphasized to facilitate the implementation of official trips' administrative and provide better control over the official trips. From the test results, the application can produce a perfect output, and found no significant deficiencies in terms of speed and accuracy of the system. In the future, the application needs to be developed by adding adequate security to be used via the Internet, and can be developed to be integrated with a wider information systems in Regional Work Unit. Keywords: Web-based Information System, Regional Work Unit, Official Trips

PENGARUH INDEPENDENSI KOMITE AUDIT, AUDIT TENURE DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT PADA PERUSAHAAN SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2018 Aridi, Kartika Aprilia; Agustina, Yumniati
Ekonomi & Bisnis Vol 18, No 2 (2019): JURNAL EKONOMI BISNIS VOL 18 NO 2 DESEMBER 2019
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v18i2.2491

This study aims to analyze the effect of the independence of the audit committee, audit tenure and auditor's reputation on audit quality in retail trading companies listed on the Indonesia Stock Exchange in 2011-2018. This research is an associative research with quantitative methods. In this study obtained 7 sample companies that meet the criteria. Data analysis and hypothesis testing techniques in this study used logistic regression analysis. Nagelkerke R Square test results of 0.225, which shows that audit quality can be explained by the independence of the audit committee, audit tenure and auditor's reputation of 22.5%. The independence of the audit committee obtained a significance value of 1,000, audit tenure obtained a significance value of 0.710 did not affect the audit quality, the auditor's reputation gained a significance value of 0.021 so that it significantly affected the audit quality. The independence of the audit committee, audit tenure and auditor reputation in the Omnibus Test of Model Coefficients table obtained a Chi-square value of 9,048 with a significance level of 0.029 <0.05 indicating that jointly (simultaneously) influences the audit quality

PENGARUH ALOKASI DANA DESA TERHADAP PEREKONOMIAN MASYARAKAT DESA KABUPATEN MUSI BANYUASIN PROPINSI SUMATERA SELATAN Agustina, Yumniati; Cusyana, Silvi Reni
Ekonomi & Bisnis Vol 17 No 1 (2018): JURNAL EKONOMI BISNIS VOL. 17 NO.1 JUNI 2018
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v17i1.1151

Law No. 6 of 2014 explains that the Village Fund Allocation is a part of the balancing funds received by the kabupaten / kota in APBD after deducting the special allocation fund. The objectives of ADD / K are listed in MUBA REVOCATION No.15 of 2013, No. 4 of 2014 and PERMENDESA No.21 of 2015 concluded that village funds are prioritized to improve the economy of rural communities and target the use of ADD / K, including: salary / allowances, honoraria Village Management Team and Activity Implementation Team, village operational expenditure, community productive economic empowerment and physical development expenditure. This research analyzes the influence of each target of village fund allocation to the economics of the village community of MUBA Regency and the influence of the joint. Using path analysis Technique, research object 240 villages. The village economy is proxied in per capita income by the number of villagers in 2013 and 2014.Â The results showed that: the target variable for the use of the village fund allocation for honorarium TPKD and TPK have constant data, thus omitted from the relationship model; salary / benefit financing has significant effect of 29.24%; village operational costs have a significant effect of -3.35%; community productive economic empowerment expenditure has no significant effect because there is a close correlation between this variable with physical development expenditure, so it can be represented by physical construction expenditure which have significant effect of 65,01%; the shared use of allocation of village funds has a significant effect of 68.3%.

PENGARUH INDEPENDENSI KOMITE AUDIT, AUDIT TENURE DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT PADA PERUSAHAAN SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2018 Aridi, Kartika Aprilia; Agustina, Yumniati
Ekonomi & Bisnis Vol 18 No 2 (2019): JURNAL EKONOMI BISNIS VOL 18 NO 2 DESEMBER 2019
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v18i2.2491

This study aims to analyze the effect of the independence of the audit committee, audit tenure and auditor's reputation on audit quality in retail trading companies listed on the Indonesia Stock Exchange in 2011-2018. This research is an associative research with quantitative methods. In this study obtained 7 sample companies that meet the criteria. Data analysis and hypothesis testing techniques in this study used logistic regression analysis. Nagelkerke R Square test results of 0.225, which shows that audit quality can be explained by the independence of the audit committee, audit tenure and auditor's reputation of 22.5%. The independence of the audit committee obtained a significance value of 1,000, audit tenure obtained a significance value of 0.710 did not affect the audit quality, the auditor's reputation gained a significance value of 0.021 so that it significantly affected the audit quality. The independence of the audit committee, audit tenure and auditor reputation in the Omnibus Test of Model Coefficients table obtained a Chi-square value of 9,048 with a significance level of 0.029 <0.05 indicating that jointly (simultaneously) influences the audit quality

EFEK GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP FINANCIAL PERFORMANCE Fatimah, Nurul; Agustina, Yumniati; Setiadi, Iwan
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 8 No 2 (2023): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v8i2.3567

NOAA and NASA report global temperatures are rising by 1°C, the period 2010-2019 will be the hottest decade on record. One of the biggest causes of global warming is industrial and household emissions. BPS stated that the industrial and construction sectors are the first energy consumers, consuming around 42.1% of the total final energy consumption in 2022. As a result of the increasing energy demand from industry, it has an impact on the decline of energy and material resources, thus affecting budgets, production and pollution. The purpose of this study is to prove the effect of Green Accounting and Material Flow Cost Accounting on Financial Performance. Quantitative descriptive research design with an associative approach with the object of research, namely cement and metal mineral mining industry companies listed on IDX in 2017-2022. The number of samples in the study were 36 with descriptive statistical data analysis methods, classical assumptions, multiple linear regression, hypothesis and determination. The results of this study prove that: (1)Green Accounting has a partially significant effect on Financial Performance; (2)Material Flow Cost Accounting shows a partially significant effect on Financial Performance; and (3)Green Accounting and Material Flow Cost Accounting simultaneously have a significant effect on Financial Performance. NOAA dan NASA melaporkan suhu global meningkat sebesar 1oC, periode 2010-2019 akan menjadi dekade terpanas selama satu dekade terakhir. Salah satu penyebab terbesar pemanasan global adalah emisi industri dan rumah tangga. BPS menyatakan bahwa sektor industri dan konstruksi merupakan konsumen energi pertama yang mengonsumsi sekitar 42,1% dari total konsumsi energi final pada tahun 2022. Akibat meningkatnya permintaan energi dari industri berdampak pada penurunan sumber daya energi dan material, sehingga mempengaruhi anggaran, produksi dan polusi. Tujuan dari penelitian ini untuk membuktikan pengaruh Green Accounting dan Material Flow Cost Accounting terhadap Kinerja Keuangan. Desain penelitian deskriptif kuantitatif dengan pendekatan asosiatif dengan objek penelitian yaitu perusahaan industri semen dan pertambangan mineral logam yang terdaftar di BEI pada tahun 2017-2022. Jumlah sampel dalam penelitian adalah 36 dengan metode analisis data statistik deskriptif, asumsi klasik, regresi linier berganda, hipotesis dan determinasi. Hasil penelitian ini membuktikan bahwa: (1) Green Accounting berpengaruh signifikan secara parsial terhadap Kinerja Keuangan; (2) Akuntansi Biaya Aliran Material menunjukkan pengaruh signifikan secara parsial terhadap Kinerja Keuangan; dan (3) Green Accounting dan Material Flow Cost Accounting secara simultan berpengaruh signifikan terhadap Kinerja Keuangan.

A mixed-method approach to bankruptcy prediction: Altman z-score vs. Springate s-score Agustina, Yumniati; Hilaludin, Hilaludin
International Journal of Applied Finance and Business Studies Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v12i2.296

This study aims to determine the cause of the bankruptcy of PT. Cahyabintang Respati using the Almant Z-Score method and the Springate S-Score method and find out the differences between the two methods. This study uses primary company data obtained directly from CBR companies. The research method used is a mixed method (Mix Method), which is a qualitative and quantitative method. The final results of this study indicate that the main cause of the bankruptcy of PT. CBR that is continuing to decrease the fleet of ships owned by PT. CBR which results in a reduced drag of the ship and the company's revenue continues to experience a decline to the minus number and lead to bankruptcy. The calculation results of the Altman Z-score method of PT CBR's financial condition from 2007 to 2014 are still experiencing a healthy financial condition and in 2015 to 2018 the financial condition of PT. CBR experienced a gray condition (Gray Area) and in 2019 the financial condition of PT. CBR is in a bankruptcy position while the Springate method calculation results show that in 2007 to 2014 the financial condition of PT. CBR is still in a healthy financial condition, further from 2015 until 2019 PT. CBR is experiencing a difficult financial condition or based on bankruptcy. After testing the independent sample t test using the SPSS program, there was no significant difference between the Almant Z-Score and Springate methods in analyzing the bankruptcy of PT. CBR.

Cash flow, corporate governance, corporate social responsibility on financial performance Agustina, Yumniati; Setiadi, Iwan; Sudrajat, Endrawan
International Journal of Applied Finance and Business Studies Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to analyze the influence of Operating Cash Flow, the Implementation of Good Corporate Governance (GCG), and Corporate Social Responsibility (CSR) Practices on the Financial Performance of Mining Sector Companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample consists of 20 mining companies, totaling 100 data points, determined using the purposive sampling method. This quantitative research employs associative quantitative analysis in a causal relationship framework, utilizing secondary data with a ratio scale, processed through SPSS version 26. Data analysis techniques include descriptive statistics, classical assumption tests, model tests (multiple linear regression), and hypothesis tests. The findings indicate that, partially, Cash Flow, Institutional Ownership, and Managerial Ownership have a positive and significant impact on Financial Performance, while the Independent Board of Commissioners and Corporate Social Responsibility do not significantly affect Financial Performance. Collectively, Cash Flow, Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, and Corporate Social Responsibility significantly influence Financial Performance, accounting for 74.0% of the variance, with the remaining 26.0% influenced by variables not included in this study

ANALISIS PENGARUH PERBEDAAN PERLAKUAN AKUNTANSI PSAK NO. 10 ATAS SELISIH KURS BI DENGAN KURS PAJAK TERHADAP LAPORAN KEUANGAN PT. SULUH ARDHI ENGINEERING Fauziah, Resa; Agustina, Yumniati
Ekonomi & Bisnis Vol 22 No 2 (2023): Jurnal Ekonomi & Bisnis Desember 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v22i2.6274

Tingginya kebutuhan produk dan jasa, mendorong terjadinya pertukaran antar negara. Perdagangan dunia mengalami peningkatan, untuk memenuhi kebutuhan produk antar negara aktivitas expor dan impor menjadi solusinya. Transaksi pasar berdampak pada pertukaran mata uang asing. Hal ini berdampak pada Penelitian ini dilakukan untuk menganalsis perlakuan akuntansi terhadap kurs valuta asing, membandingkan pengaruh perbedaan perlakuan akuntansi (PSAK No. 10 Tahun 2022) menggunakan kurs BI dengan kurs pajak terhadap penyajian Laporan Keuangan PT. Suluh Ardhi Engineering. Design metodologi menggunakan metode kualitatif komparatif dengan teknik dokumentasi dan wawancara. Beberapa transaksi pada perusahaan menggunakan mata uang asing. Sehingga, diperlukan nilai kurs dalam mentranslasi nilai dalam proses pencatatan laporan keuangan dan transaksi pembayaran. Kebijakan akuntansi yang diterapkan perusahaan: pengakuan awal transaksi dengan nilai kurs saat transaksi diakui, pengukuruan ulang pada akhir transaksi diterapkan berdasarkan pos moneter dan pos non-moneter menggunakan kurs pajak. Pengungkapan transaksi atas selisih kurs dengan mencatat pada akun yang tercatat dalam akun Profit and Loss on Exchange Rate. Hasil penyajian kembali laporan keuangan menggunakan kurs BI menghasilkan nilai laba rugi yang lebih besar dibandingkan kurs pajak

Exploring the Drivers of Accounting Prudence: Financial Distress, Profitability, and Company Size Agustina, Yumniati; Setiadi, Iwan; Rahayuningsih, Afri
Indonesia Accounting Research Journal Vol. 12 No. 2 (2024): December: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i2.397

This study investigates the impact of financial distress, profitability, and company size on accounting prudence in financial reporting. Using a regression model, the research explores the individual and collective effects of these variables on the adoption of conservative accounting practices. The results indicate a significant positive correlation between financial distress and accounting prudence, suggesting that companies experiencing financial difficulties tend to adopt more cautious financial reporting practices. Conversely, profitability exhibits a negative relationship with accounting prudence, with more profitable firms less likely to adhere strictly to conservative accounting principles. Company size, however, was found to have no significant impact on accounting prudence. Additionally, the collective influence of financial distress, profitability, and company size was found to significantly shape prudential behavior in financial reporting. The study's findings offer valuable insights for investors and corporate management, suggesting that financial distress levels should be considered when assessing financial reporting practices, while profitability plays a role in determining the level of conservatism in accounting. The study also highlights the need for further research into industry-specific factors that may influence these relationships

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