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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Transparansi Jurnal Ilmiah Ilmu Administrasi Jurnal Riset Akuntansi Aksioma FINANCIAL : JURNAL AKUNTANSI VALUE: Journal of Business Studies eJEBA
Andriana Andriana
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Laporan Keuangan Masjid Berdasarkan Kombinasi PSAK Nomor 45 dan PSAK Nomor 109 (Studi Kasus Pada Masjid XYZ) Dewi Yibta Nariasih; Taufik Kurrohman; Andriana Andriana
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i1.4553

Abstract

This research aims to know the financial statements have been drawn up by the institutions of the mosque especially XYZmosque for later comparison with the PSAK Number 45 and PSAK Number 109 and solved into the financial statements basedon the combination of PSAK Number 45 and PSAK Number 109. The Type of this research is a qualitative descriptive by usingprimary and secondary data collected by using the techniques of observation, interviews, and documentation. In this researchthe author did data analysis by collecting, reduction, and serves data to be drawn a conclusion. The validity of data waschecked using the triangulation method. The results of this research are the financial statements have been prepared by XYZmosque are still not in accordance with the PSAK Number 45 and or PSAK Number 109. Financial report compiled by XYZmosque still in the form of a simple cash book. The combination is done by compiling financial position reports and activityreports based on PSAK Number 45 in which account assets neto was changed to fund balance, asset-run changes report basedon PSAK Number 109, and the cash flow statement and the notes of financial statements based on PSAK Number 45.
Analisis Perlakuan Akuntansi Aset Tetap Pada Rumah Sakit Umum Daerah Genteng Shella Iko Sita; Andriana Andriana; Ririn Irmadariyani
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i1.4570

Abstract

Purpose of this research for to To know about suitability of management fixed assets at RSUD Genteng with GovernmentAccounting Standard 07 about accounting of fixed assets and Government Accounting Standard 08 about construction inprocess. This research is located in the RSUD Genteng. Collect the data through interview with respondent is chief ofaccounting division RSUD Genteng. Data analysis was performed with a model Miles and Huberman. The result of thisresearch indicate that there is mistake of depreciation expense in the presentation, It is not disclosure yet about base marking offixed assets, it does not deside yet capitalization policy of maintenance expense, There is fixed assets which the book value lessthen minimum value of capitalization in the list of fixed assets. Classification, measurement, depreciation, and disposal of fixedassets has appropriate with government accounting standart 07 and 08.
Desain Sistem Informasi Akuntansi Berbasis Komputer untuk Penyusunan Laporan Keuangan Menggunakan Microsoft Access 2010 Surya Sukmawan Sinatriyo; A. Andriana; K. Kartika
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2019): e-JEBA Volume 6 Nomor 1 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i1.11080

Abstract

This study aims to design a computer-based accounting information system for the preparation of financial statements using Microsoft Access 2010 on the small medium companythat provide network, cctv installation services and also trading computer components namely CV. Satria Computindo. This research used descriptive qualtitative. Methods of data collection is done by interview and documentation, and testing the validity of data used in the form of source triangulation, time triangulation, and membercheck. Accounting system used were selling, cash receiveing and cash disburshment and sallary and payroll accounting system. Design of computer-based accounting information systems to support the preparation of financial statements using Rapid Application Development (RAD) techniques that develop the system in a short period of time using prototyping. Applications used for system development is using Microsoft Access which includes table design, creation of relations between tables, query design, form design, and report design. This study is expected to reduce the occurrence of recording errors caused by human factors, accelerate the acquisition of financial information for the leadership and accelerate the real time acquisition of stock information. Keywords: Accounting Information System, Financial Statements, Microsoft Access 2010, Prototyping, Rapid Application Development – RAD.
Co-Authors Alfi Arif Dewi Yibta Nariasih Ekaning Pratiwi Hendrawan Santosa Putra Ika Anisa Putri Ima Reza Viola Indah Purnamawati K. Kartika Kartika Kartika Kartika Kartika Merryana Stephanie Hidayat Nanik Kustianingsih Oktaviani Ari Wardhaningrum Ririn Irmadariyani Rofi Nur Ariffadia Shella Iko Sita Surya Sukmawan Sinatriyo Taufik Kurrohman Taufik Kurrohman Theresia Susetyarsi