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All Journal Fokus Bisnis UNEJ e-Proceeding Jurnal Ilmiah Akuntansi dan Keuangan Accounting and Management Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ekonomi dan Teknik Informatika Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Jurnal Inovasi Bisnis Manajemen dan Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan JCSE: Journal of Community Service and Empowerment Jipmas : Journal Inovasi Pengabdian Masyarakat
Ika Neni Kristanti
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS METODE PERHITUNGAN MARJIN PEMBIAYAAN MURABAHAH PADA KSPPS DARUL AMWAAL BAROKATUL ADZKIA Kristanti, Ika Neni
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 6 No 1 (2017): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (879.062 KB) | DOI: 10.32639/jiak.v6i1.93

Abstract

Koperasi Simpan Pinjam dan Pembiayaan Syariah Darul Amwaal Barokatul Adzkia (KSPPS DAMBA) merupakan Lembaga Keuangan Syariah yang berbentuk koperasi. Piutang murabahahmemiliki kontribusi besar dalam pengelolaan dana, namun dalam praktiknya KSPPS Darul Amwaal Barokatul Adzkia belum menerapkan metode perhitungan marjin pembiayaan murabahah.Ada beberapa metode perhitungan marjin yang diperbolehkan menurut fatwa DSN-MUI no. 84/DSN-MUI/XII/2012 yaitu secara proporsional dan secara anuitas. Metode penelitian yangdigunakan adalah metode deskriptif kualitatif dengan pendekatan studi kasus. Penelitian ini menyajikan perhitungan marjin yang digunakan oleh KSPPSDarul Amwaal Barokatul Adzkia, kemudian menerapkan dalam perhitungan menggunakan metode proporsional dan metode anuitas. Setelah melakukan analisis dan pembahasan masalah, peneliti memperoleh kesimpulan bahwa skedul angsuran pembiayaan murabahah pada KSPPS Darul Amwaal Barokatul Adzkia menunjukan angsuran pokok dan angsuran marjin yang dibayarkan nasabahjumlahnya sama setiap bulan. Pada praktiknya perhitungan marjin murabahah pada KSPPS Darul Amwaal Barokatul Adzkia belum menerapkan metode proporsional maupun metode anuitas, hanya menggunakan perhitungan yang sederhana, sehingga dikhawatirkan menimbulkan ketidakjelasan. Oleh karena itu sebaiknya KSPPS Darul Amwaal Barokatul Adzkia segera menerapkan metode yang digunakan dalam perhitungan marjin murabahah.   Kata Kunci : Marjin Murabahah, Metode Proporsional, Metode Anuitas.
ANALISIS PENGARUH PDRB, INFLASI, NILAI KURS, DAN TENAGA KERJA TERHADAP PENERIMAAN PAJAK PADA KABUPATEN CILACAP, BANYUMAS, PURBALINGGA, KEBUMEN DAN PURWOREJO Mispiyanti, Mispiyanti; Kristanti, Ika Neni
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 1 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.207 KB) | DOI: 10.32639/jiak.v7i1.159

Abstract

Taxes serve to reduce inequalities among the population and thus demand substantial government expenditures for state financing which one of the sources is tax revenue. Butmany factors affect the high low tax revenue. This study aims to determine partially whether the GDP, inflation, the exchange rate of rupiah against US Dollar and labor have a positive effect on tax revenues and also to determine whether GRDP, inflation, the exchange rate of rupiah against US Dollar and labor in together have a positive effect on tax revenue. This study uses data realization of tax revenue, GDP data, inflation data, and employment data in the districts of Cilacap, Banyumas, Purbalingga, Kebumen, Purworejo as well as data on the Rupiah exchange rate against US Dollar. The results show that partially PDRB and labor positively affect the tax revenue while inflation and the exchange rate of rupiah against US Dollar have no positive effect on tax revenue. In together the variables PDRB, inflation, exchange rate and labor, significantly affect the variable tax revenue.   Keywords: tax revenue, GRDP, inflation, US Dollar exchange rate, labor
APPLICATION OF COST VOLUME PROFIT ANALYSIS IN PLANNING OF PROFIT Kristanti, Ika Neni
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

  Cost volume Profit analysis is a useful tool for planning and decision. Because the Cost Volume Profit analysis emphasizes the linkage between cost, quantity sold, and the price, this analysis in corporates all of the company's financial information. The company's goal in general is to achieve the optimal profit. Profit is a measure that is often used in assessing the success of a company. The key to the success of acompany is measured by the size of the profits received. Planning costs associated with the company's profit, sales volume and selling prices. The objectives to be achieved in this study was to determine how the Cost Volume Profit analysis in decision making and profit planning. In this study, descriptive method is used because the data used in the data of fixed costs and variable costs were obtained from the Company's income statement in January-June 2013. KeywordsCost VolumeProfitAnalysis, Profit Planning
PERHITUNGAN HARGA POKOK PRODUK DENGAN METODE FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN HARGA POKOK PROSES TERHADAP PERBANDINGAN LABA Kristanti, Ika Neni
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

This study aims to determine the calculation of the cost of the process of knowing the comparison of profits in the calculation of the cost of the process between the full costing method and variable costing on SMEs "Batik Cap Pawitah". It can be seen that the results of the calculation of the cost of production using the full costing method experience a higher increase compared to using the variable costing method. Because in the calculation of full costing non-production costs are included and calculated. The full costing method is widely used for both internal and external reports. Some companies use a full costing approach because the approach focuses on the full costing of the production unit. While the variable costing method is useful in determining the cost of products and presenting cost information to meet management needs in planning and short-term decision making. Based on the profit / loss calculation, it is known that the calculation of profit / loss by using the full costing method produces greater profit than using the variable costing method.
PENILAIAN KINERJA PADA BMT AL-KAMAL TAHUN 2012 – 2014 Kristanti, Ika Neni
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

The study aims to determine the health level BMT AL-Kamal years 2012-2014 based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No.20 / Per / M. KUKM / XI / 2008 menyangkutatas capital, asset quality, management, liquidity, efficiency, independence and growth as well as the identity of cooperatives. This research is a descriptive evaluative research.The subjects were BMT AL-Kamal in which the object of evaluation is the health of BMT AL-Kamal. Data analysis techniques in this study using descriptive analysis. In this study, data were collected through the method of documentation and interviews. The conclusion that can be drawn through the measurement results that have been made known that the performance BMT AL-Kamal Kebumen overall still unwell. It can be seen from the scores BMT AL-Kamal, 2012, 2013, 2014 scored 41.3, 39.9 and 42.55   Keywords: health leve, Kooperative Identity and Kooperatie
ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN SISTEM ACTIVITY BASED COSTING Kristanti, Ika Neni
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

Calculation of the cost of production is precise and accurate is the thing to do by any company, because the calculation of the cost of production is right, will lead to the determination of the selling price of a product can be determined appropriately so that the company can know clearly the profit generated. Inaccuracy charging will cause distortion of the cost, which would result in distortion of the cost of mistakes costing, decision making, planning and control. This study has the objective to identify and analyze the calculation of the cost of production based on the traditional system and the system of Activity  Based Costing (ABC) in the bakery Rotindo, and compared to determine differences in the magnitude of the cost of production in the bakery Rotindo. This type of research is quantitative descriptive for the implementation includes data, analysis and interpretation of the meaning of the data obtained. The results showed Activity Based Costing system provides that the cost of production is greater for kotak special and bal coklat, while for the bread of aneka rasa, krim mesis, coffee mocca, bon-bon, regge and tawar provide that cost of production are smaller than traditional systems. Differences that occur due to the imposition of overhead costs on any type of bread. On traditional systems overhead costs for each type of bread is only charged on a cost driver that is only the number of units produced, while the system of Activity Based Costing  overhead costs charged to some cost driver, so that the system of Activity Based Costing is able to allocate activity costs to each type of bread appropriately based on the consumption of each activity.   Keywords: Cost of production, traditional system, Activity Based Costing system (ABC).
ANALISIS PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PERUSAHAAN PERAIH INVESTMENT AWARD (BEST ISSUERS) DI BURSA EFEK INDONESIA Kristanti, Ika Neni
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 2 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.008 KB) | DOI: 10.32639/jiak.v7i2.276

Abstract

Investors in investing always expect high stock returns. Therefore, investors should beable to assess which companies have good performance, so the stock return is also high. Thefinancial statements, particularly those relating to information on changes in operating cashflows and corporate accounting profit, are one of the important information that can be usedby investors to assess company performance. This study aims to provide empirical evidencerelated to the effect of operating cash flow and accounting earnings on stock returns.The data in this study is secondary data obtained from the company's annual financialstatements in Indonesia Capital Market Directory (ICMD) and Indonesia Stock Exchange(IDX). This study was conducted using the company population of the company winning theinvestment award (best issues) 2017 listed on the Indonesia Stock Exchange in 2015 and 2016.The result of this research is partially variable of operating cash flow (AKO) havepositive and significant effect to stock return, while partially, variable of accountancy profit(LAK) have no effect to stock return and simultaneously variable operating cash flow (AKO)and change of accountancy profit (LAK) jointly have a significant effect on stock returns inthe company's winning investment award (best issues) 2017 listed on the Indonesia StockExchange in 2015 and 2016.Keywords: Operating Cash Flow, Accounting Profit, and Stock Return
MOTIVASI DAN STRATEGI MANAJEMEN LABA PADA ORGANISASI Kristanti, Ika Neni
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (678.685 KB) | DOI: 10.32639/jiak.v8i2.298

Abstract

Earnings management occurs when managers use valuations in financial reporting and in compiling transactions to change financial statements so as to mislead some stakeholders regarding the underlying results that depend on reported accounting figures or to influence contract outcomes that depend on reported accounting figures. The existence of earnings management in a company is inseparable from the various types or underlying motivational factors, while some of the motivations associated with the implementation of earnings management are bonus motivation, political motivation, tax motivation, CEO turnover motivation, IPO motivation. The models used in measuring earnings management include: Healy Model, DeAngelo Model, Jones Model, Industrial Model, Jones Modification Model, Dechow-Dichev Model, Kothari Model and Stubben Model. Keywords : earning management, motivation, measuring models
ANALISIS PENETAPAN HARGA JUAL DENGAN METODE COST PLUS DAN METODE TINGKAT PENGEMBALIAN ATAS MODAL YANG DIGUNAKAN PADA TOKO MEBEL LESTARI PEJAGOAN Ika Neni Kristanti
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 12 No 2 (2013): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v12i2.9

Abstract

The selling price of a product is one element to be considered in deciding to buy consumer products. The cost factor used as a starting point in determining the selling price of the product. Cost plus method and the method of return on capital is one method of determining the selling price based on costs incurred by the company. The purpose of this study was to determine the selling price to cost plus method, method rate of return on capital employed, and find a suitable method for Toko Mebel Lestari. Methods of data collection method is observation, interview, documentation, and literature. Data analysis is to calculate all the cost data on Toko Mebel Lestari and insert selling prices formula. Based on Toko Mebel Lestari selling price per unit produced each month is different. Differences in the cost plus method because the amount of production per unit and fixed boarders. Method of return on capital because of the amount of production and the costs incurred each month. While the difference of the two methods because the return on capital and investment. The method is suitable for Toko Mebel Lestari is a method of cost plus method than the rate of return on capital. Key words : Determining the selling price, cost plus method, method rate of return on capital.
ANALISA BIAYA RELEVAN UNTUK PENGAMBILAN KEPUTUSAN JANGKA PENDEK PADA PERUSAHAAN KECAP CAP “BAKSO SATE” PURWOKERTO Ika Neni Kristanti
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 13 No 1 (2014)
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v13i1.16

Abstract

This study aims to analyze the costs relevant to decision making soy products continue the company's plastic packaging ketchup cap "BAKSO satay" Purwokerto The study drew on data in 2010 who suffered losses. Loss was due to higher production costs due to: rising gas prices and soaring oil prices, labor costs need to be given a salary increase and the costs of medical care from year to year increases, the engine was getting old so the ability of the operation is reduced and weakening market demand for soy products plastic packaging. From the results of the study concluded that the company should continue the plastic packaging for soy products if the company will add a stop loss is greater. This can be evidenced by the company discontinue the product if it will experience a loss of Rp. 34.092 million, whereas if you continue to lose Rp. 12.6898 million, and the difference is Rp.21,402,200, - This research method is by way of: interviews, observation, documentation and literature study method. The main results of this study indicate that the company should continue soy plastic packaging products for reasons above.
Co-Authors Anisah Chantika, Zilawati Khasanah, Sulis Nafisatun Mispiyanti Mispiyanti Mispiyanti, Mispiyanti NUR HASANAH Nur Khasanah Prihartini Budi Astuti Rahmatin, Mumtazatur Rakhmat Taufiq Hidayat Saputri, Vani Eka Yakhub, Ajhar Mukhammad