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PENGARUH PRAKTIK PERATAAN LABA PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA Ayu Kurnia Sari; Hendra Saputra; Wichita Ghekesia Nainggolan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i1.2454

The aims of the research to know and analyze about whether the size of the company and profitability have a significant and partial or simultaneously effect on income smoothing practices. The typical data of research is secondary data with a quantitative approach. The population of this research were 12 mining companies which was listed in the Indonesia Stock Exchange from 2012-2016. The methodology of the the sample using census criteria, the total sample that was used 60 data. The analysis method used the classical assumption test, multiple linear regression, determination test, t test (partial test), and f test (simultaneous test). The results of this research shows that company size and profitability did not partially affect the practice of income smoothing. Meanwhile when it saw from simultaneoussize of the company and profitability have a significant effect on income smoothing practices (Case study of mining companies listed on the Indonesia Stock Exchange).

SISTEM INFORMASI AKUNTANSI PENJUALAN DAN FUNGSI AKUNTABILITAS Ayu Kurnia Sari; Feby Milanie; Hendra Saputra; Sumarity Br. Manurung
Jurnal Akuntansi Bisnis dan Publik Vol 11 No 2 (2021): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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

Penelitian ini bertujuan untuk : (1) mengetahui penerapan sistem informasi akuntansi penjualan dalam meningkatkan laba pada Cafetaria Murni Teguh Memorial Hospital, (2) untuk mengetahui penerapan sistem informasi akuntansi penjualan dalam memaksimalkan fungsi akuntabilitas pada Cafetaria Murni Teguh Memorial Hospital (3) untuk mengetahui seberapa efektif sistem akuntansi penjualan dapat meningkatkan fungsi akuntabilitas pada Cafetaria Murni Teguh Memorial Hospital. Objek penelitian dilaksanakan pada cafetaria Murni Teguh Memorial Hospital. Untuk mencapai tujuan penelitian ini maka digunakan analisis deskriptif, yaitu untuk mendeskripsikan atau memberikan gambaran terhadap objek yang sedang diteliti melalui data sampel. Sumber data yang digunakan adalah data primer dan data sekunder serta data yang digunakan adalah data yang bersifat kualitatif. Penelitian ini menggunakan metode wawancara dan untuk teknik pengumpulan data penulis menggunakan teknik dokumentasi dan teknik kepustakaan (library research). Hasil penelitian penulis yaitu: bahwa untuk meningkatkan laba melalui penerapan sistem informasi akuntansi penjualan pada Cafetaria Murni Teguh adanya unsur-unsur sistem informasi akuntansi penjualan tunai, yaitu input, model yang mengolah data masukan, output dan teknologi, basis data yang dapat membantu proses penjualan tunai. Pemimpin perusahaan (manajemen) mengkoordinir secara rasional alat-alat produksi yang terdiri atas sumber daya alam, sumber daya modal, sumber daya manusia, sumber daya lingkungan dan sumber daya informasi dan cafeteria Murni Teguh menggunakan analisis efficiency (efisiensi) yang berhubungan dengan pemakaian sumber daya yang ada dan bagaimana sumber daya tersebut dapat digunakan. Berdasarkan penerapan sistem informasi akuntansi penjualan dalam meningkatkan fungsi akuntabilitas pada Cafetaria Murni Teguh cafetaria melakukan pemisahan tugas, yaitu pemisahan tugas bagian keuangan, dan tugas bagian penjualan cafetaria dan pemisahahan tugas food and nutrition. Penerapan sistem informasi akuntansi penjualan dapat meningkatkan fungsi akuntabilitas pada Cafetaria Murni Teguh. Sangat jelas karena cafetaria merupakan perusahaan yang akuntabel dimana setiap bagian dalam cafetaria memiliki kemampuan untuk menjelaskan kondisi yang dialami setiap bagian termasuk didalamnya keputusan yang diambil oleh setiap bagian dalam cafetaria Murni Teguh dan berbagai aktivitas yang dilakukan.

PENGARUH PRAKTIK PERATAAN LABA PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA Ayu Kurnia Sari; Hendra Saputra; Wichita Ghekesia Nainggolan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i1.2454

The aims of the research to know and analyze about whether the size of the company and profitability have a significant and partial or simultaneously effect on income smoothing practices. The typical data of research is secondary data with a quantitative approach. The population of this research were 12 mining companies which was listed in the Indonesia Stock Exchange from 2012-2016. The methodology of the the sample using census criteria, the total sample that was used 60 data. The analysis method used the classical assumption test, multiple linear regression, determination test, t test (partial test), and f test (simultaneous test). The results of this research shows that company size and profitability did not partially affect the practice of income smoothing. Meanwhile when it saw from simultaneoussize of the company and profitability have a significant effect on income smoothing practices (Case study of mining companies listed on the Indonesia Stock Exchange).

Pengembangan Modul Pembelajaran Digitalisasi Dalam Meningkatkan Kualitas Siswa Smk Pancabudi Deri Sembiring; Hendra Saputra
Jurnal Pengabdian Masyarakat Disiplin Ilmu (JPMASDI) Vol. 1 No. 1 (2023): Jurnal Pengabdian Manajemen Multi Disiplin Ilmu
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v1i1.2166

Digitalisasis merupakan salah satu bagian terpenting dalam teknik elektro. Dengan adanya modul pembelajaran siswa-siswi SMK jurusan teknik tau seberapa pentingya dibuatnya modul pembelajaran terkait dengan digitalisasi ini. Digitalisasi bagian yang terpenting dalam proses kehidupan manusia saat ini dan mungkin seterusnya. Dengan adanya modul pembelajaran digitalisasi diharapkan siswa-siswi SMK Pancabudi dapat terus meningkatkan kualitas pembelajarannya dengan baik.

Metode Membaca Laporan Keuangan Pada Perusahaan Perbankan Aulia; Hendra Saputra; Ku Halim Bin Ku Ariffin
Jurnal Pengabdian Masyarakat Disiplin Ilmu (JPMASDI) Vol. 1 No. 2 (2023): Jurnal Pengabdian Masyarakat Multi Dispilin Ilmu
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v1i2.2505

Perusahaan jasa adalah bisnis yang tidak memiliki kepemilikan dan menyediakan produk yang tidak berwujud. Jadi, meskipun tidak berwujud dan abstrak, barang yang dipasarkan tetap memiliki keuntungan bagi masyarakat umum atau pelanggan. Jasa profesional seperti akuntan, jasa perjalanan wisata seperti transportasi tradisional, bimbingan belajar di bidang jasa pendidikan, dan masih banyak lagi adalah contoh perusahaan jasa. Production cost dianggap sebagai ongkos produksi yang dikeluarkan oleh suatu perusahaan untuk menghasilkan suatu barang atau produk jadi, sampai barang tersebut siap dipasarkan atau dapat dijual ke pasaran. Dengan mengetahui biaya yang timbul dari tiap alur produksi perusahaan, manajer dapat mengambil keputusan-keputusan krusial untuk mengoptimalkan proses produksi, mengatur jadwal pengiriman barang dan berbagai aktivitas produksi umum lainnya sehingga proses produksi diharapkan dapat berjalan lebih efisien dibandingkan dengan periode-periode sebelumnya. Metode Membaca Laporan Keuangan Pada Perusahaan Perbankan

Evaluasi Penerapan Permendagri Nomor 20 Tahun 2018 Pada Pengelolaan Keuangan Desa Di Desa Tanjung Selamat Kecamatan Sunggal Kabupaten Deli Serdang Salsa Liza Nabilla; Hendra Saputra; Miftha Rizkina
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2563

Penelitian ini berjutuan untuk mengetahui kesesuaian pengelolaan keuangan desa yang di mulai dari tahap perencanaan, sampai pertanggungjawaban yang ditinjau dari Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018. Metode penelitian ini merupakan penelitian Kualitatif dengan pendekatan Kualitatif deskriptif. Teknik pengumpulan data yang digunakan terdiri dari wawancara, observasi dan dokumentasi. Hasil penelitian menunjukan bahwa pengelolaan keuangan di Desa Tanjung Selamat untuk tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, serta tahap pertanggungjawaban telah dilaksanakan sesuai dengan ketentuan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018. Pengelolaan keuangan yang efektif ini berkontribusi terhadap peningkatan kesejahteraan masyarakat desa.

The Effectiveness of Implementing Government Accounting Standard No. 71 of 2010 on the Quality of Financial Statements at the Department of Communication and Informatics of Tebing Tinggi Lasmian Panjaitan; Hendra Saputra
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2568

This study aims to analyze the effectiveness of implementing Government Regulation (PP) No. 71 of 2010 regarding Accrual-Based Government Accounting Standards (SAP) on the quality of financial statements at the Department of Communication and Informatics (Diskominfo) of Tebing Tinggi.The research employs a descriptive qualitative method with a case study approach. The findings indicate that the effectiveness of SAP implementation is influenced by the proficiency of human resources, system readiness, and leadership commitment. The quality of financial statements is measured through four qualitative characteristics: relevance, reliability, comparability, and understandability. Recommendations are provided to enhance compliance and the utility of financial information.

The Influence Of Government Accounting Standards (Sap) Implementation, Good Governance, And The Use Of Information Technology On The Quality Of Financial Reports At Bpkpad Binjai City Vildo Rizky Kurniadi; Vina Arnita; Hendra Saputra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11205

This study aims to examine the extent to which the implementation of SAP (Government Accounting Standards), Good Governance, and the utilization of information technology affect the quality of financial reports at the BPKPAD of Binjai City. A descriptive quantitative approach was used in this research, with a sample of 80 respondents taken from 189 employees using purposive sampling techniques. Data collection instruments included observation, questionnaires, and literature study, which were then processed using multiple linear regression techniques. The results of the data analysis show a positive and significant influence from the implementation of SAP, Good Governance, and information technology on the quality of financial reports, both partially and simultaneously.

Analysis Of The Regional Revenue And Expenditure Budget (APBD) For The Financial Performance Assessment Of The Asahan Regency Regional Government For 2019-2024 Susi Susi; Anggi Pratama Nasution; Hendra Saputra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11224

The research study aims to analyze the financial performance of the Asahan Regency Government for the 2019-2024 period by applying a quantitative descriptive methodology, utilizing secondary data from the Regional Budget Realization Report. The analysis was conducted using five main financial ratios, namely the Financial Independence Ratio, the Regional Original Revenue (PAD) Effectiveness Ratio, the Regional Financial Efficiency Ratio, the Operational and Capital Expenditure Harmony Ratio, and the Revenue Growth Ratio. The research results show that the financial performance of the Asahan Regency Government still faces challenges in the aspect of Financial Independence, which is classified as very low (an average of 11.55%) with an Instructive pattern, indicating a high dependence on central transfer funds. The PAD Effectiveness Ratio is generally in the fairly effective category, with an average of 97.54%. The Regional Financial Efficiency Ratio is classified as inefficient, with an average of 100.17%, where ideally the efficiency percentage is below 100%. The Expenditure Harmony Ratio shows a relatively harmonious proportion, with an average of 65.54% of Operational Expenditure and 14.07% of Capital Expenditure. Meanwhile, the Revenue Growth Ratio shows unstable conditions, with contractions in 2020 and 2023, and the highest positive growth of 11.11% in 2024. Overall, the Asahan Regency Government needs to increase fiscal independence by optimizing PAD, maintaining consistent revenue effectiveness, and managing expenditures to be more efficient and sustainable.

The Influence Of Financial Transparency On Community Participation In The Management Of Village Funds: A Study Of Srigunting Village Nabila Nahda Maliha Samudra; Agus Tripriyono; Hendra Saputra; Ayu Kurnia Sari
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11236

This study examines how financial transparency influences community participation in the management of village funds in Srigunting Village. The background of this research arises from the relatively low level of community involvement in deliberation, planning, and supervision of village funds, which is presumed to be related to the delivery of financial information that is not yet fully accessible and easily understood. This study focuses on three main aspects: the level of financial transparency, the level of community participation, and the relationship between the two. Theoretically, this research is supported by the concepts of financial transparency and community participation, as well as Agency Theory and Stewardship Theory, which emphasize the importance of information disclosure in building public trust. The results indicate that the village government has provided information through public deliberations and budget reports; however, there are still limitations in how the information is presented, making it difficult for some community members to fully comprehend the reports. This condition affects the level of community involvement, suggesting that the clearer and more transparent the information.

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