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Dewi Saptantinah
Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta
Economics, Econometrics & Finance

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Journal : Jurnal Akuntansi dan Sistem Teknologi Informasi

 1 
PENERAPAN SISTEM AKUNTANSI DALAM PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) (Studi Kasus pada Warung Susu Shi-Jack di Surakarta) Intan Prastika Sari; Fadjar Harimurti; Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to implement an accounting system in the preparation of financial statements at the Shi Jack Milk Shop Jl. Captain Mulyadi, Surakarta based on Financial Accounting Standards (SAK). The results showed that the preparation of an accounting system based on Indonesian GAAP was carried out by compiling financial statements which include income statements and statements of financial position. The income statement is prepared in accordance with SAK EMKM as a reference used to prepare financial statements for small and medium businesses, so they can find out the amount of net income. The report on the financial position of the researcher compiled for Warung Shi Shi Jack contains information about assets and liabilities, so that it can be easier to prepare financial reports and see estimates that occur in daily company activities, so that management can control any company expenses to support its operations or operations.
ANALISIS KETEPATAN MODEL ALTMAN Z-SCORE, ZMIJEWSKI, GROVER DAN SPRINGATE DALAM MEMPREDIKSI KEBANGRUTAN PERUSAHAAN Siti Nur Aini; Dewi Saptantinah; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.057 KB)

Abstract

The purpose of this study was to determine differences in predictions of bankruptcy analysis for food and beverage companies in the 2016 - 2018 period used the Altman Z-Score, Zmijewski, Grover, and Springate models and find out which of the most accurate methods of predicting the potential bankruptcy of food and beverage companies. The study population is the food and beverage sub-sector companies in 2016 - 2018. The sampling technique used purposive sampling. Data analysis techniques used the calculation of financial ratios to data used financial ratios, descriptive analysis, the calculation of each model, and calculate the level of accuracy with the help of Microsoft Excel. The analysis shows that there are differences in bankruptcy predictions between the Altman Z-Score, Zmijewski, Grover and Springate models. The analysis model with the highest level of accuracy achieved by the Zmijewski model, then followed by the Altman Z-Score Grover model and finally the Springate model.
PENERAPAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) PADA USAHA MIKRO KECIL MENENGAH (UMKM) (Studi Kasus pada CV. 7SEVEN di Pulodarat Pecangaan Jepara) Lelly Faricha Dwi Maulida; Dewi Saptantinah; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.968 KB)

Abstract

The perpetrators of SMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. This study aims to implement SAK EMKM in the preparation of financial statements of SMEs CV. 7SEVEN Jepara. This research uses qualitative and quantitative approach with case study method. The data used are secondary data sourced from direct observation, and documentation of transaction evidence. The results of the research are the financial statements of CV. 7SEVEN in the form of the statements of financial position, income statement.
PENGARUH KINERJA KEUANGAN DAN MAKRO EKONOMI TERHADAP HARGA SAHAM PADA STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 Cipta Dewangga; Dewi Saptantinah; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Harga saham adalah uang yang akan dikeluarkan oleh pihak investor untuk memdapatkan bukti kepemilikan suatu perusahaan yang dapat diperolah dari pasar model. Tujuan panelitian ini untuk mengetehui (1) Apa Pengaruh current ratio tarhadap harga saham (2) Apa pengaruh return on equity terhadap harga saham (3) Apa pengaruh nilai tukar terhadap harga saham (4) Apa pengaruh suku bunga terhadap harga saham. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan yang di terbitkan oleh perusahaan dan telah diaudit yang berasal dari Bursa Efek Indonesia (BEI). Populasindalamnpenelitian ini adalah perusahaan manufaktur selama pariode pengamatan 2014-2018. Berdasarkan hasil analisis data pengeruh current ratio terhadap harga saham diperoleh koefisien positif dan berpengaruh signifikan. Pengaruh return on equity terhadap harga saham diperoleh koefisien positif dan berpengaruh signifikan. Pengaruh nilai tukar terhadap harga saham diperoleh koefisien negatif dan tidak signifikan dan pengaruh suku bunga terhadap harga saham diperoleh koefisien negatif dan signifikan. Saran dalam penelitian ini adalah untuk memperluas objeknpenelitian pada perusahaan pertambangan di BEI, memakai bentang waktu penelitian lebih panjang dan menambah variabel lain dalam penelitian selanjutnya.
Co-Authors Cipta Dewangga Djoko Kristianto Fadjar Harimurti Intan Prastika Sari Lelly Faricha Dwi Maulida Siti Nur Aini