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All Journal The Accounting Journal of Binaniaga Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdimas Dedikasi Kesatuan
Wulan Wahyuni Rossa Putri
IBIK Kesatuan Bogor
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Tinjauan Perlakuan Aset Tetap Sesuai SAK ETAP No. 15 Suryadi, Erni; Putri, Wulan Wahyuni Rossa
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 3 (2019): JIAKES Edisi Desember 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.505 KB) | DOI: 10.37641/jiakes.v7i3.281

Abstract

Companies which value and number of fixed assets are sufficiently material, errors in determining and classifying acquisition prices, expenditures during the use and termination of fixed assets will affect the overall financial statements. Therefore, the accuracy in recording fixed assets greatly influences the reliability of the presentation in financial statements. This study aims to determine how the recognition and measurement of fixed assets applied in PT Suryakabel Cemerlang, as well as the presentation of fixed assets in financial statements at PT Suryakabel Cemerlang. Data collection is done through observation, interviews and documents to the parties concerned. This research is descriptive qualitative. The results showed that the accounting treatment of fixed assets at PT. Suryakabel Cemerlang has not fully complied with SAK ETAP No. 15. But the recognition and measurement of fixed assets is in accordance with SAK ETAP No. 15, but no record of the termination of fixed assets has yet been made. This causes the acquisition price and accumulated depreciation of fixed assets presented in the balance sheet to be greater. Based on the results of the study it can be concluded that the accounting treatment of fixed assets must be based on SAK ETAP No. 15 in order to present accurate financial reports so that they can be used as one of the basis for future decision making. Keywords : treatment of fixed assets, SAK ETAP No. 15
Pengaruh Laba Dan Arus Kas Terhadap Kondisi Financial Distress Isdina, Senny Hardiani; Putri, Wulan Wahyuni Rossa
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.490

Abstract

Dunia bisnis pada era ini berkembang semakin pesat dan diikuti dengan perkembangan teknologi yang semakin canggih. Perekembangan tersebut tentuya akan menimbulkan masalah-masalah baru dibidang industri salah satunya menguatnya tingkat persaingan. Manajemen yang buruk dalam situasi seperti ini akan menimbulkan ancaman kebangkrutan bagi perusahaan. Penelitian ini bertujuan untuk menguji pengaruh laba dan arus kas terhadap kondisi financial distress pada perusahaan sub-sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia dari tahun 2014-2018. Data yang digunakan dalam penelitian ini diambil dari website www.idx.co.id sebanyak 20 perusahaan. Metode yang digunakan dalam penelitian ini adalah analisis regresi logistik. Sebanyak 20 perusahaan dalam penelitian ini dijadikan sampel yakni perusahaan sub-sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia dari tahun 2014-2018, dengan menggunakan purposive sampling dengan kriteria tertentu. Hasil penelitian ini menunjukkan bahwa Laba berpengaruh terhadap financial distress sedangkan arus kas tidak berpengaruh terhadap financial distress pada perusahaan sub-sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia. Dalam penelitian ini juga menyatakan bahwa laba dan arus kas berpengaruh secara simultan terhadap kondisi financial distress suatu perusahaan. Kata Kunci: Laba, Arus Kas, Financial distress.
Pkm Penerapan Metode Activity Based Costing Dalam Menentukan Harga Pokok Produksi Pada PT. Damar Bandha Jaya Wahyudi, Muhamad Ilham; Putri, Wulan Wahyuni Rossa
Jurnal Abdimas Dedikasi Kesatuan Vol 2 No 1 (2021): JADKES Edisi Januari - Juni 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.473

Abstract

PKM ini bertujuan untuk mendampingi penerapan perhitungan harga pokok produksi dengan menggunakan metode Activity Based Costing (ABC) dan membandingkan dengan perhitungan harga pokok produksi menurut perusahaan dengan menggunakan metode Full Costing. Hasil PKM ini diharapkan akan menjadi acuan dalam penetapan harga pokok produksi dan memberikan informasi yang dibutuhkan mengenai penerapan metode ini dalam perusahaan manufaktur. Metode pelaksanaan PKM ini adalah dengan observasi dan pemaparan secara deskriptif kuantitatif. Hasil perhitungan menggunakan metode Activity Based Costing menunjukkan hasil lebih kecil dibandingkan dengan menggunakan metode Full Costing pada jenis Chicken Karage, kecuali pada jenis Chicken Grilled. Perbedaan yang terjadi ini disebabkan karena pembebanan biaya overhead pada masing-masing jenis ayam.
ANALYSIS OF THE FACTORS THAT AFFECT THE COMPANY'S ACCOUNTING CONSERVATISM Wulan Wahyuni Rossa Putri; Nilda Tartilla; M. Nofal Pamungkas
The Accounting Journal of Binaniaga Vol 5, No 2 (2020): December 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v5i2.391

Abstract

Accounting conservatism is a precautionary principle in financial reporting. In this principle, it slows down the recognition of revenue and accelerates the recognition of costs so as to result in lower profits and assets, as well as high costs and debt. This study aims to determine the factors that affect accounting conservatism in the Property Real Estate and Buliding Construction sector manufacturing companies listed on the IDX.The data source used in this research is secondary data. Data is sourced from audited annual reports obtained from the IDX official website, namely www.idx.co.id. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange, with research samples in the Property Real Estate and Buliding Construction sector in the 2013-2017 period. The samples were determined using purposive sampling method. The method of analysis used in this research is multiple regression with the SPSS version 25 program and hypothesis testing is done using multiple linear regression method.The results of this study indicate that leverage has no effect on accounting conservatism with a significance value of 0.554. Financial distress has no effect on accounting conservatism with a value of 0.852. Meanwhile, capital intensity has an effect on accounting conservatism with a significance value of 0.000. As well as Leverage, Financial Distress, and Capital Intensity simultaneously affect accounting conservatism.
Analysis Of Factors That Affect The Auditors’ Audit Judgment (A Case Study At The Audit Board Of The Republic Of Indonesia BPK RI Wulan Wahyuni Rossa Putri; Sudradjat Sudradjat; Jasmadeti Jasmadeti
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.385 KB) | DOI: 10.35212/riset.v2i1.45

Abstract

The purpose of this study is to analize factor – factor such as auditor experience and obedience pressure can be influence to audit judgment. This research is quantitative research, the data used in this study is primary data by distributing questionnaires to BPK Jakarta. Data is processed using the help of SPSS 25. Population in this study were auditor who work in the BPK Jakarta. Questionnaires were distributed as many as 202 questionnaires, The samples selected by purposive sampling. The data analysis used methods to prove the hypothesis are classic assumptions test, multiple regression models. This Study result that auditor experience has no effect on audit judgment, but obedience pressure has a significant effect on audit judgment.
Pkm Penerapan Metode Activity Based Costing Dalam Menentukan Harga Pokok Produksi Pada PT. Damar Bandha Jaya Muhamad Ilham Wahyudi; Wulan Wahyuni Rossa Putri
Jurnal Abdimas Dedikasi Kesatuan Vol 2 No 1 (2021): JADKES Edisi Januari 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.473

Abstract

PKM ini bertujuan untuk mendampingi penerapan perhitungan harga pokok produksi dengan menggunakan metode Activity Based Costing (ABC) dan membandingkan dengan perhitungan harga pokok produksi menurut perusahaan dengan menggunakan metode Full Costing. Hasil PKM ini diharapkan akan menjadi acuan dalam penetapan harga pokok produksi dan memberikan informasi yang dibutuhkan mengenai penerapan metode ini dalam perusahaan manufaktur. Metode pelaksanaan PKM ini adalah dengan observasi dan pemaparan secara deskriptif kuantitatif. Hasil perhitungan menggunakan metode Activity Based Costing menunjukkan hasil lebih kecil dibandingkan dengan menggunakan metode Full Costing pada jenis Chicken Karage, kecuali pada jenis Chicken Grilled. Perbedaan yang terjadi ini disebabkan karena pembebanan biaya overhead pada masing-masing jenis ayam.
Co-Authors Isdina, Senny Hardiani Jasmadeti Jasmadeti M. Nofal Pamungkas Muhamad Ilham Wahyudi Nilda Tartilla Sudradjat Sudradjat Suryadi, Erni Wahyudi, Muhamad Ilham