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Widodo Widodo

Fakultas Ekonomi Universitas Krisnadwipayana

Author-ID : 3407289

Economics, Econometrics & Finance Social Sciences

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PERANAN AUDIT INTERNAL DAN MANAJEMEN RISIKO TERHADAP EFEKTIVITAS PENGELOLAAN KREDIT PADA PT. HOME CREDIT INDONESIA Widodo Widodo; Donny Dharmawan, SE., MM.; Hana Lidyana
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 3 (2016): Jurnal Akuntansi & Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

The purpose of this research is to analyze the significance of the effect of the application of internal audits of the effectiveness of credit management, analyze the significance of the effect of risk management of credit financing to the effective management of credit, as well as to analyze the significance of mutual effect the implementation of internal audit and risk management of credit financing to the effective management of credit at PT. Home Credit Indonesia. This research is quantitative. The data used were obtained from the results of observations, interviews, as well as doing the respondent's submission of the questionnaire to the staff of the company to be an expert in materials testing on the role of internal audit, risk management, credit management at PT. Home Credit Indonesia.. Based on the research results obtained in PT. Home Credit Indonesia, there is a significant influence on the effectiveness of the implementation of internal audit in the company's credit management. Besides the risk management also has a significant influence on the risk management of credit finance company's credit management effectiveness. If simultaneously, the implementation of internal audit and risk management of credit financing influence simultaneously to the effective management of credit to the company. The need for guidance to the object being audited, especially the section related to credit management about the importance of ongoing examinations in credit management to minimize the negative action of internal and external violations ranging up to monitor the credit and collection processes currently running. Improving risk management implementation either of the implemented system and the power of HR (Human Resources) that is running especially in credit management activities. The system used must be up to date so that they can cope with the new problems that they can not be overcome by using a system slama. Besides the expertise of HR personnel, especially in analyzing the loan application also needs to be improved in order to produce a sound credit so that it can generate profits for the company PT. Home Credit Indonesia

ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN SERTA PENGARUHNYA TERHADAP KEWAJARAN PENYAJIAN LAPORAN KEUANGAN PADA PT MITRA ANDALAN SATKOMINDO Zulkarnain Moeshak Zen; Widodo Widodo; Rini Meilinda
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 2 (2016): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This thesis aims to determine the application of the recognition of revenues and expenses on the fairness of financial statements and whether the methods used are in accordance with the Financial Accounting Standards. Jakarta The method used is a qualitative research method. The data used in this research is secondary data (financial statement of PT Mitra Andalan Satkomindo Years 2013-2014). The results obtained by treatment of the recognition of revenues and expenses of PT Mitra Andalan Satkomindo said is not in accordance with Financial Accounting Standards because it still uses the cash basis method, whereby revenue is recognized when cash is received and expenses are recognized when cash is excluded. The conclusion of this research is PT Mitra Andalan Satkomindo has been applying cash basis method in the recognition of revenue and expenses not in accordance with Financial Accounting Standards. There are discrepancies in the presentation of financial statements because the company only presents the income statement only. Then there are also discrepancies in the treatment of the recognition of income and expenses Financial Accounting Standards with PT Mitra Andalan Satkomindo which resulted in 2013 PT Mitra Andalan Satkomindo experienced overstated Rp. 28.52 million and in 2014 also had overstated Rp. 40.35 million. Advice can be given by the author is better in terms of the recognition of revenues and expenses of PT Mitra Andalan Satkomindo using the accrual basis. Recording the recognition of revenues and expenses based on the cash basis is not appropriate with the Financial Accounting Standards for revenue and expenses are not recognized in a period should be. So as long as PT Mitra Andalan Satkomindo based on primary data obtained by the authors do not describe the accuracy of the financial information. With accrual transactions are recorded and reported on the events and not when cash is paid (received). In presenting the financial statements of PT Mitra Andalan Satkomindo should also make the Balance Sheet, Income Statement, Statement of Changes in Equity, Cash Flow Statement, and Notes to Financial Statements. Thus financial reports can provide accurate financial information about the financial position. Then the company must implement accrual basis at each recording transactions in order not to cause a disparate impact on the treatment of income and expenses that their income and expenses reported in the condition (overstated) than necessary.

PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING PADA PT. ABC Zulkarnain Moeshak Zen; Widodo Widodo
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 01 (2016): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

There searchaimsto (1) identify the costs to produce the product by PT ABC (2) How is cost accounting applied to PT ABC in producing products (3) Is the read ifference in the accounting treatment of the cost of PT ABC with existing theories. Results from the study showed that the Activities of PT ABC for generating product on sists of the purchase of raw materials, production and sales. Costs incurred in the activities of the company include the cost of raw materials, labor costs and factory overhead costs. Measurements made on purchase of raw materials at first, when the transactions. Recognition ofraw material purchases are recognized when the transaction is recorded in the consolidated purchases of raw materials. Determining the cost of production is based on the amount of use of raw materials in the manufacture of products.The calculation of the cost of production is done manually by adding all the costs in volved to produce the product. Selling on product pricing based on supply and demand of consumer and cost considerations. The calculation in determining the selling price based on estimates done in as impleowner, does not clearly done as acoherent theory of cost accounting.

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