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PENERAPAN METODE PENGAKUAN PENDAPATAN TERHADAP KEWAJARAN LAPORAN KEUANGAN PADA BD MOTOR Zulkarnain Moeshak Zen
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 2 (2015): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Recognition needs to be done at the right moment on the economic events generated revenue, as well as the amount recognized should be measured precisely and surely that doesn’t result in misinformation presented and decision making. This research aimed to find out whether the revenue recognition and measurement at BD Motor was adjusted with PSAK No.23, so the financial statement presentation of BD Motor will be adjusted with generally accepted accounting standard in Indonesia. The research method uses descriptive study with primary and secondary data. The research result is show that the revenue recognition and measurement at BD Motor was adjusted under Financial Statement Accounting Standard No.23. where the company recognition revenue used accrual basis method, that the revenue recognized when the service sales transactions happened. Recognition of the company's revenue has been referred to in PSAK No. 23 seen from the value of service sales are recorded as revenue can be estimated with certainty and likely to be realized. Revenue measurement used historical measurement basic based on fair value exchange that received or will be received in cash or cash equivalent.

ANALISISISTEM AKUNTANSI PENJUALAN KREDIT PADA KOPERASI KERTA RAHARJA Zulkarnain Moeshak Zen; Endi Pratama
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5, No 1 (2018): JURNAL AKUNTANSI dan BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

A cooperative society found over and above to look for as big as profit it and for mensejaterakan members its and keeps its effort viability. Indeed this effort directness gets to materialize if goods that is on the market get to be accepted at marketing,and gets to pull market compartment. Therefore, essential for a cooperative society study sell system, since sell constitutes resource for a cooperative society. One of the ways that is utilized to increase sell is by use of credit sell system. To reach to the effect that, chairman of co-op needs a system for can help to arrange internal control who can give information in as much as which co-op progress already been reached, and gets mempertanggungjawabkan co-op wealth that is turned over on it. On a basic condition upon is seen needs to know sell system implement credit on a cooperative society KertaRaharja. This research intent to know sell accounting system implement credit on A Cooperative Society Kerta Raharja. What is credit Sell Accounting System on A Cooperative Society Kerta Raharja has accomplished Internal Control System that is equal to. Observational method that is utilized is analisis's method descriptive. Observational result that doing to point out that credit sell accounting system on A Cooperative Society Kerta Raharja was passably but still needful to been done sell transactions registry into sell and ledger journal.

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.

PT.USAHA LANTANG SEJAHTERA JAKARTA PENGARUH SISTEM PENGENDALIAN INTERNAL PIUTANG DAN AKUNTANSI PENJUALAN KREDIT TERHADAP EFEKTIVITAS PENAGIHAN PIUTANG PADA Zulkarnain Moeshak Zen
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 3 (2016): Jurnal Akuntansi & Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Accounts receivable billing activity an important part in launching the distribution of the company's revenue was then used as working capital and the smooth turnover of the company assets on an ongoing basis. This study aims to determine, describe and explain Effect of Internal Control Systems Receivable and Cash Receipts Effectiveness Against Accounts Receivable Billing. Variables examined in this study is the Internal Control System Receivables (X1), Credit Sales Accounting (X2) as independent variables. Effectiveness Billing and Accounts Receivable (Y) as the dependent variable. The popolasi in this study are based on the amount of saturated sample method. In the event, the number of samples studied as many as 31 employees associated with the sale and collection of accounts receivable. Descriptive method that aims to investagate relationships between variables or role, through a quantitative approach and statistical tests. Data collected by melakukann observation, interviews, distributed questionnaires and literature study. Money analysis method used is the Pearson correlation coefficient public, research hypothesis will be tested using the F test and t test. Based on the results of research and discussion conducted has obtained the results of R square of 0.577 which means a very strong relationship between the three variables, and supported by the hypothesis testing of the internal control system variables receivable (X1) through the t test where t count> t table (4,219> 2,037) and a variable sales accounting (X2) t> t table (3,887 > 2,037). Thus the hypothesis test results are acceptable, so that it can be concluded that the Internal Control System Receivable and Credit Sales Accounting Contribute Effectiveness Against Accounts Receivable Billing. As well as the calculation of the variable coefficient partial Internal Control Systems results obtained Receivables 54,2%, which means that 54,2% Internal Control System contributes to the effectiveness of Billing Accounts Receivable while the rest influenced by other factors not examined. And from variable Credit Sales Accounting obtained yield was 57,7%, which means that 57,7% of credit sales accounting contribute to the effectiveness of the collection of accounts receivable and the rest influenced by other factors not examined .

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