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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) East Asian Journal of Multidisciplinary Research (EAJMR) International Journal Management and Economic (IJME) Jurnal Abdi Masyarakat Multidisiplin

Tommy Kuncara

Uniersitas Gunadarma

Author-ID : 3545135

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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ANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS PADA PT DHARMA SATYA NUSANTARA TBK BERDASARKAN PSAK 69 AGRIKULTUR Tommy Kuncara
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 2 No 2 (2021): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Aset biologis merupakan suatu sumber daya berupa makhluk hidup (hewan atau tumbuhan) yang dipelihara dan dikelola oleh entitas dari peristiwa masa lalu agar memperoleh manfaat ekonomi/kekayaan di masa mendatang. Penelitian ini bertujuan untuk mengetahui bagaimana perlakuan akuntansi aset biologis pada PT Dharma Satya Nusantara Tbk, serta untuk mengetahui bagaimana perbandingan perlakuan akuntansi aset biologis pada PT Dharma Satya Nusantara dengan PSAK 69 Agrikultur. Metode penelitian ini menggunakan metode deskriptif komparatif, yaitu berupa metode yang membandingkan antara dua variabel dalam suatu aspek yang diteliti, serta penelitian ini menggunakan cara pembahasan dengan pola pikir induktif, yaitu diawali dengan membahas permasalahan khusus untuk memperoleh suatu kesimpulan umum. Hasil penelitian menunjukkan bahwa PT Dharma Satya Nusantara Tbk yang bergerak dalam bidang perkebunan mengakui aset biologis berupa pohon dalam hutan kayu dan produk panen dari tanaman produktif yaitu berupa TBS, dan pada tanaman produktif ini tanaman diklasifikasikan menjadi tanaman belum menghasilkan dan tanaman menghasilkan. Aset biologis diukur menggunakan nilai wajar dan disajikan dalam aset lancar pada aset biologis berupa TBS, dan aset tidak lancar pada aset biologis berupa pohon dalam hutan kayu dan tanaman produktif. Secara umum, PT Dharma Satya Nusantara sudah menerapkan PSAK 69, hanya saja terdapat perbedaan pada penyajiannya

ANALISIS KECURANGAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN MODEL BENEISH RATIO INDEKS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Tommy Kuncara
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 3 No 1 (2022): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Penelitian ini bertujuan untuk mendeteksi kecurangan pada laporan keuangan perusahaan manufaktur sub sektor makanan dan minuman yang telah terdaftar di BEI periode 2017-2019. Metode yang digunakan adalah Model Beneish Ratio Index. Perusahaan sampel yang digunakan dalam penelitian ini sebanyak 10 perusahaan dari 26 perusahaan manufaktur sub sektor makanan dan minuman yang telah terdaftar di Bursa Efek Indonesia. Hasil penelitian ini menunjukkan: 1) Pada tahun 2017 dari 10 perusahaan sampel, perusahaan Manipulator sebanyak 1 perusahaan, Grey Company sebanyak 3 perusahaan, dan Non-Manipulator sebanyak 6 perusahaan. 2) Pada tahun 2018, dari 10 perusahaan sampel, tidak terdeteksi adanya perusahaan yang dikategorikan sebagai Manipulator, Grey Company sebanyak 4 perusahaan, dan Non-Manipulator sebanyak 6 perusahaan. 3) Pada tahun 2019, dari 10 perusahaan sampel, tidak terdeteksi adanya perusahaan yang dikategorikan sebagai Manipulator dan Grey Company. Namun, 10 perusahaan sampel terindikasi termasuk ke dalam kategori Non-Manipulator.

Financial Statement Fraud Detection with Beneish M-Score Analysis on Soe Companies in the Mineral and Coal Industry Sector Listed on Idx Tommy Kuncara; Ihsan
East Asian Journal of Multidisciplinary Research Vol. 1 No. 2 (2022): March 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.18 KB)

Indonesia as a country that has a bad corruption rating certainly really needs to have an overview of various frauds. Therefore, it is necessary to study fraud in Indonesia which is expected to provide a complete picture of fraud in Indonesia. This study aims to determine the detection of financial statement fraud with Beneish M-Score analysis in state-owned companies in the Mineral and Coal Industry sector that are listed on the IDX in 2018-2020 which are classified as manipulators, gray companies and non-manipulators. The data collection method is documentation with the number of samples being 3 BUMN companies in the Mineral and Coal Industry sector that are listed on the IDX in 2018-2020. The data analysis used is the Beneish Ratio Index by using five calculated Days Sales in Receivable Index (DSRI) indexes, Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accrual To Total Assets Index (TATA). The results of the study revealed that state-owned companies in the Mineral and Coal Industry sector classified as manipulators in 2018 were not detected, 2019 1 company, 2020 was not detected. The percentage of manipulators is 11%. State-owned companies in the Mineral and Coal Industry sector classified as gray companies in 2018 1 company, 2019 not detected, 2020 not detected. The percentage of gray company is 11%. State-owned companies in the Mineral and Coal Industry sector classified as non-manipulators in 2018 2 companies, 2019 2 companies, 2020 3 companies. The percentage of gray company is 78%.

Analysis of Cov-19 Impact on Financial Performance at PT. Bank Rakyat Indonesia (Persero) Tbk and PT. Bank Central Asia, Tbk for 2016-2020 Using Economic Value Added (EVA) and Market Value Added (MVA) Methods Tommy Kuncara; Ria Agustina
East Asian Journal of Multidisciplinary Research Vol. 1 No. 2 (2022): March 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.442 KB)

COVID-19 has a negative impact on economic activity, one of the affects is towards financial performance of banks. Where the net profit of each bank decreased and the bank had to restructure credit to its debtors. The purpose of this study was to determine the impact of CoV-19 on the financial performance of PT. Bank Rakyat Indonesia (Persero), Tbk, and PT. Bank Central Asia, Tbk using Economic Value Added (EVA) and Market Value Added (MVA) methods. In this study, the type of data used was secondary data. The analytical method used is descriptive method of data collected and then compiled and analyzed. The results showed that the EVA value at PT. Bank Rakyat Indonesia (Persero) Tbk, experienced fluctuations, although EVA is not stable, this company still produces an EVA value > 0 or positive value, and for MVA it increased in 2016-2019 but in 2020 it decreased, even so the MVA value> 0 or positive. While at PT. Bank Central Asia, Tbk EVA value has increased every year so that the value of EVA> 0, and for the value of MVA has increased every year with the resulting value of MVA> 0.

ANALYSIS OF IMPLEMENTATION OF PSAK 71 AGAINST RESERVE LOSS OF IMPAIRMENT WHEN COVID-19 PANDEMIC IN PT. BANK CENTRAL ASIA TBK Dithasya Anava Syabani Anissa; Tommy Kuncara; Bernardus Wishman S. Siregar
International Journal Management and Economic Vol. 1 No. 2 (2022): Mei: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

This study aims to analyze the implementation of PSAK 71 against impairment loss reserves during the Covid-19 pandemic in banking. The object of research on scientific writing is PT. Bank Central Asia Tbk. The types of data used in this research are qualitative and quantitative data. Sources of data used in this study is secondary data obtained from the company's official website. The data collection techniques used are literature studies and documentation techniques in the form of financial statements of PT. Bank Central Asia Tbk 2020. The results of this study showed that the bank has implemented PSAK 71 since January 1, 2020 in forming CKPN using the expected loss method which is reclassified using the business model method and SPPI testing first. Each reporting date period PT. Bank Central Asia Tbk will measure the loss reserve for financial instruments based on the amount of finance based on the amount of ECL-Lifetime (the number of expected credit losses throughout life) due to an indication of increased credit risk, the bank will put credit risk into stage 2 and Bank BCA calculates CKPN using ECL lifetime so that the formation of Bank BCA CKPN becomes larger. Judging from the number of CKPN in the 2020 financial statements decreased signaling better credit growth.

ANALYSIS OF COMPANY FINANCIAL PERFORMANCE USING DU PONT SYSTEM METHOD AT PT. ANEKA TAMBANG (PERSERO) DURING THE PANDEMIC AND BEFORE THE COVID-19 PANDEMIC Helmalia Hardiyanti; Tommy Kuncara; Herry Sussanto
International Journal Management and Economic Vol. 1 No. 2 (2022): Mei: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

This study aims to measure the company's financial performance by using the Du Pont System at PT. Aneka Tambang (Persero) During the Pandemic and Before the Covid-19 Pandemic. The method used in this study is the Du Pont System method using the ratio Net Profit Margin (NPM), Total Assets Turnover (TATO), Return On Invesment (ROI), Equity Multyplier (EM), dan Return On Equity (ROE) from secondary data obtained from www.antam.com/ which is the official site of PT. Aneka Tambang (Persero) Tbk. Based on the results of calculations using Du Pont System shows that financial performance PT. Aneka Tambang (Persero) During the Pandemic and Before the Covid-19 Pandemic, it was considered not good because ROE which has decreased. ROE which decreased due to the value of ROI which decreased by 2,78% and the decreasing EM value by 0,08 time. ROI which decreased due to the decreasing NPM value and the decreasing TATO value by 0,22 time. While the declining value of EM is due to the fact that the company is less than optimal in generating total assets from total equity. In this case, the higher the value of Equity Multiplier the more external funds or debt the company uses to fund company activities.

PEMBERIAN PENYULUHAN DIGITAL ACCOUNTING SECARA DARING DAN PEMBERIAN BANTUAN KEPADA MASYARAKAT BEKASI YANG TERKENA DAMPAK COVID-19 BERSAMA ASOSIASI DOSEN MUDA INDONESIA (ADMI) Alamsyah; Diah Nurdiana; Rahmat Jaya; Tommy Kuncara
Jurnal Abdi Masyarakat Multidisiplin Vol. 1 No. 2 (2022): : Agustus: Jurnal Abdi Masyarakat Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Aktivitas ini dimulai dengan dialog dengan pimpinan ADMI, Tujuan dari dialog ini merupakan buat mengakulasi data berhubungan dengan ada serta terdapatnya pelatihan Digital Accounting bagi anggota organisasi di tempat ini. Dimana dalam Abdimas ini memberikan sumbangan kepada masyarakat Bekasi. Karakteristik dan tingkat pengetahuan peserta yang dalam hal ini adalah anggota ADMI dalam pelatihan Digital Accounting, metode dan media dan materi pelatihan yang tersedia dan digunakan di ADMI, serta materi bahan ajar dan media yang dibutuhkan oleh para anggota ADMI. Diskusi ini juga dilakukan sebagai media untuk menyamakan persepsi dalam menentukan metode sebagai penguat landasan pelatihan Digital Accounting yang komunikatif dan menambahkan penjelasan mengenai kas. Hasil yang kita harapkan merupakan supaya bisa menolong dampingi sesama orang serta dapat memudahkan bobot kehidupan untuk warga dalam keinginan statistik yang dipakai buat profesi ataupun kehidupan tiap hari.

Implementasi Audit Planning Berdasarkan Standar Profesional Akuntan Publik Pada Kantor Akuntan Publik Abdul Ghonie Dan Rekan Diah Aryati Prihartini; Tommy Kuncara; Early Armein
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1252

Auditing is an examination conducted by an independent party on the financial statements. Prior to the implementation of the audit process, the auditor must prepare an audit plan according to the SPAP audit standard. Audit planning is a stage of the audit process that aims to ensure success in a quality, economical, efficient and effective manner. The purpose of this study was to determine the audit planning applied to KAP Abdul Ghonie and Partners on the audit planning in SPAP. The author's data obtained in the form of Financial Statements used in the Audit Planning at KAP Abdul Ghonie and Partners, such as: Audit risk assessment, understanding of the entity's business and the law, determination of audit scope, preparation of audit plan. After the data was collected, a comparative analysis of the audit planning of Abdul Ghonie and Partners was carried out on SPAP. The results obtained are that KAP Abdul Ghonie and Partners in audit planning are in accordance with SPAP, but KAP Abdul Ghonie and Partners do not comply with international standard audit planning standards that have been approved by IAPI and PP2PK, so it is hoped that KAP Abdul Ghonie and Partners can use the audit application planning in accordance with IAPI to uniform the audit planning model for public accounting firms in Indonesia.

Analisis Penilaian Persediaan Barang Dagang Pada Rozan Mini Market & Percetakan Sesuai Sak Etap Tommy Kuncara; Fera Riske Anggita; Jessica Livia Utomo
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1286

Inventory is one of the current assets that must be managed properly, especially for companies that have merchandise inventory. The purpose of this study was to determine the application of methods based on and assessment of goods according to ETAP CHAPTER 11 which are suitable for Rozan Mini Market & Printing. The data analysis technique with the inventory system used is the Perpetual System and the Inventory Method used is the FIFO Method and the Average Method. The types and sources of data used are primary data and secondary data. The conclusion obtained from the research that has been carried out is that Rozan Mini Market & printing in recording inventory has not yet Financial Accounting Standards for Public Accountability Entities (SAK ETAP) CHAPTER 11 and the application of Rozan Mini Market & printing applies a perpetual system, and the method used is the FIFO method, because the HPP according to the FIFO method tends to be smaller than the Average method

PENDALAMAN FITUR EVIEWS UNTUK MENGHASILKAN PUBLIKASI ILMIAH YANG BERKUALITAS BERSAMA ASOSIASI DOSEN MUDA INDONESIA (ADMI) Tommy Kuncara; Zara Tania Rahmadi; Kampono Imam Yulianto; Abdul Muchlis
Jurnal Abdi Masyarakat Multidisiplin Vol. 1 No. 3 (2022): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v1i3.485

As a lecturer who has a Tri Dharma obligation, he is required to do community service, this is done by ADMI as an organization that does service to Gunadarma University lecturers. The purpose of this service is to introduce and use the features contained in the EVIEWS software as tools for analysis. Characteristics and level of knowledge of participants, in this case ADMI members in the EVIEWS in-depth training, methods and media and training materials available and used at ADMI, as well as teaching materials and media needed by ADMI members. This discussion was also carried out as a medium to equalize perceptions in determining methods as a reinforcement of the communicative Eviews in-depth training base and adding simulations regarding statistical analysis. The result we hope is to be able to help fellow human beings and be able to ease the burden of life for the community in terms of statistical needs that are used for work and daily life

Co-Authors Abdul Muchlis Alamsyah Bernardus Wishman S. Siregar Diah Aryati P Diah Nurdiana Dithasya Anava Syabani Anissa Early Armein Thahar Erita Riski Putri Fera Riske Anggita Helmalia Hardiyanti Herry Sussanto Ihsan Jessica Livia Utomo Kampono Imam Yulianto Pargomgoman Rahmat Jaya Ria Agustina Rini Dwiastutiningsih Sandy Suryady Zara Tania Rahmadi

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