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Penggunaan Microsoft Excel Dalam Penyusunan Laporan Keuangan Untuk Meningkatkan Kualitas Informasi Laporan Keuangan Triandi, Triandi; Agustin, Marina
Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 1 (2016): JIAKES Edisi April 2016
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (781.89 KB) | DOI: 10.37641/jiakes.v2i1.100

Abstract

Compiling a financial reportis important because through this statement both external and internal parties may acquire informations about the firm’s financial conditions and its performance. These informations can then be used to make managerial decision for the sake of the firm’s future. Building an accounting program corresponding to the company’s specific needs can be very expensive and time consuming, not to mention the trials and errors along the way. It takes great efforts to finally come up with ideal accounting program. To solve this issue, Microsoft Excel application provides affordable, simple, fast and accountable accounting program. The aim of this research are to investigate a proper qualitative characteristics of a financial report, to maximize the function of Microsoft Excel application in smaller firms for the purpose of providing a financial statement. The results show that Excel can enchance the informations contained in CV Inovasi Infinita’s financial statements. This application helps with its fast, accurate, complete, user friendly and details. Thus the owner can easily analyse each transaction on the daily basis. The application helps contributing in providing better financial reports.
Pengaruh Dewan Komisaris Dan Komite Audit Terhadap Kinerja Keuangan Perbankan Syariah Yang Terdaftar Di Bank Indonesia Mulianita, Asti; Sutarti, Sutarti; Triandi, Triandi
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 1` (2019): JIAKES Edisi April 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.395 KB) | DOI: 10.37641/jiakes.v7i1`.202

Abstract

The research is aimed at studying (1) the impact of Board of Commissioners on the financial performance of sharia banking listed in Bank Indonesia for 2011-2014 periods, (2) the impact of Audit Committees on the financial performance of sharia banking listed in Bank Indonesia for 2011-2014 periods, and (3) the impact of Board of Commissioners and Audit Committees on the financial performance of sharia banking listed in Bank Indonesia for 2011-2014 periods. The population is all sharia banks listed in Bank Indonesia during the 2011-2014 periods amounted of 11 banks. Samples were selected through purposive sampling. The analysis techniques used are classical assumption and double linear regression test. The results show that Board of Commissioners has significantly negative impact on the financial performance of sharia banking. Meanwhile, the Audit Committees has no impact on the same subject. Both Board of Commissioners and Audit Committees impacted the financial performance of sharia bank significantly.
Analisis Pengakuan, Pengukuran dan Pengungkapan Imbalan Pasca Kerja Berdasarkan PSAK No. 24 (revisi 2013) dan Dampak Perubahannya terhadap Laporan Keuangan Pada Perusahaan Yang Terdaftar Dalam Bursa efek Indonesia Fadillah, Dilla Nurul; Triandi, Triandi
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 2 (2019): JIAKES Edisi Agustus 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.137 KB) | DOI: 10.37641/jiakes.v7i2.233

Abstract

Every established company certainly hopes that the company can grow rapidly, advance and have a long life. The survival of a company depends very much on what the company produces through the performance of the workers in the company. A worker will give a maximum performance if they get satisfaction from the results of their work. The satisfaction of these workers can be given through employee benefits that are appropriate for their work. With employee benefits, workers will provide maximum and good performance and have a sense of loyalty to the company. The purpose of this study was to find out how the application of PSAK No.24 (revised 2013) regarding post-employment benefits in a company, the suitability of recognition, measurement and disclosure and the impact of the application of PSAK No. 24 (Revised 2013). The author conducted research at PT. Indonesian Telecommunications.Tbk and PT. Blue Bird.Tbk. The results of the study show that the two companies have implemented post-employment benefits in accordance with PSAK No.24 (revised 2013). PT Telekomunikasi Indonesia.TbK implements both post-employment benefits programs, namely defined benefits and definite contributions, while for PT. Bird Bird.Tbk only implements a defined contribution program. Because both companies have implemented PSAK No. 24 (Revised 2013) which took effect on January 1, 2015 then the financial statements of the two companies must be reviewed. Therefore, both companies should maintain their consistency in implementing PSAK No.24 in accordance with the applicable regulations. Because employee benefits are a large operating expenses of the company and can affect the company's profit.
Peranan Program Accurate Accounting Terhadap Efektivitas Pencatatan Laporan Penjualan Kredit Yuliana, Hana; Triandi, Triandi
Jurnal Ilmiah Akuntansi Kesatuan Vol 1 No 3 (2013): JIAKES Edisi Desember 2013
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.511 KB) | DOI: 10.37641/jiakes.v1i3.248

Abstract

Accounting information systems is a very important thing in an enterprise to support theoperational activities and to make the process of identification and decision making easier. Inaddition accurate relevant, complete and on time information is one of vitalneeds of the enterprisein running business. The purpose of this research is to find out how a accurate program has animportant role relating to the effectiveness of credit sale report. By conducting this research, it’sexpected to provide advantage for all sides related, so that they see how the role of accurate programto the effectiveness of credit sale report. By conducting this research, it’s expected to provideadvantages for all sides related, so that they see how the role of accurate program to the effectivenessof credit sale report will be. The result of this research shows that an accurate program is able toincrease the quality of sale report information at PT. Golden Citra Dinamika. By certain speed,the time can be made thrifty in data input processing and report equipping, it can be gottenaccurate dara, the completeness of data yielded can meet the enterprise’s goal. The accurateprogram is able to facilitate operational process and make it more detail in presenting the report, sothe owners will be able to analyze all transactions clearly.
Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Keputusan Revaluasi Aset (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012 s.d. 2016) Triandi, Triandi; Fahmi, Arief
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 2 (2018): JIAKES Edisi Agustus 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (694.858 KB) | DOI: 10.37641/jiakes.v6i2.135

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh leverage dan ukuran perusahaan (firm size) terhadap keputusan perusahaan dalam proses pengambilan keputusan revaluasi aset. Variabel dependen dalam penelitian ini yakni keputusan revaluasi aset tetap yang dinyatakan dalam variabel dummy, sedangkan variabel independen dalam penelitian ini adalah leverage dan ukuran perusahaan (firm size). Objek penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2012 – 2016. Sedangkan analisa yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian menunjukkan melakukan revaluasi aset, sedangkan ukuran perusahaan (firm size) berpengaruh signifikan terhadap keputusan perusahaan untuk melakukan revaluasi aset.
Pengaruh Audit Internal Terhadap Kualitas Laporan Keuangan Putri, Maulidina Dwi; Triandi, Triandi
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 1 (2020): JIAKES Edisi April 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i1.423

Abstract

Globalisasi pasar keuangan yang terjadi saat ini menuntut perusahaan untuk menyajikan pelaporan keuangan yang dapat memberikan informasi yang dibutuhkan pengguna. Pengungkapan dalam pelaporan keuangan merupakan mekanisme yang paling efisien dan efektif untuk mendorong manajer dalam pengelolaan perusahaan. Pada era modern ini peran audit internal sangat diperlukan untuk perkembangan manajemen organisasi khususnya di perusahaan. Audit internal digunakan untuk mendukung berjalannya manajemen perusahaan sebagai fungsi controlling yang menjamin perusahaan berjalan sesuai dengan perencanaan dan mengarah kepada tujuan. Peran fungsi audit internal menjadi lebih diperluas untuk meningkatkan kualitas pelaporan keuangan yang awalnya hanya tanggung jawab manajemen. Fungsi audit internal digunakan sebagai sumber informasi yang independen mengenai berbagai aktivitas organisasi agar dapat membantu pengambilan keputusan yang obyektif dan akuntabel. Peran serta profesionalisme Audit Internal yang baik tentunya akan berpengaruh terhadap kualitas dan kinerja keuangan dalam pengambilan keputusan ekonomi. Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh audit internal terhadap kualitas laporan keuangan pada PT. Damar Bandha Jaya terletak di Komplek Pamoyanan Sari No. 9 RT 02/01, kelurahan Rangga Mekar Kecamatan Bogor Selatan Kota Bogor. Metode analisis data yang dipakai dalam penelitian ini adalah metode analisa kuantitatif dengan data primer yang bersumber dari hasil pengumpulan data berupa kuesioner kepada responden pada perusahaan sebanyak 40 orang. Hasil Penelitian menunjukan bahwa pelaksanaan audit internal dan kualitas pelaporan keuangan di PT. Damar Bandha Jaya sudah sangat baik. Sejalan dengan hipotesis dan penelitian terdahulu, hasil pengujian bahwa terdapat pengaruh positif yang signifikan dari audit internal terhadap kualitas laporan keuangan. Hal ini dapat disimpulkan bahwa semakin baik peranan audit internal dalam perusahaan maka akan semakin tinggi pula kualitas laporan keuangan yang akan dihasilkan oleh perusahaan. Karena auditor internal memiliki pengetahuan yang luas mengenai mengenai berbagai aspek di dalam perusahaan atau disebut juga sebagai internal kontrol perusahaan sehingga mereka dapat mendeteksi kecurangan pelaporan keuangan secara efektif. Keterlibatan fungsi audit internal dalam proses pelaporan keuangan menghasilkan transparansi yang lebih tinggi pada operasi perusahaan. Key Words: Audit Internal dan Kualitas Laporan Keuangan
Analisis Perilaku Biaya Dalam Hubungannya Dengan Perubahan Volume Kegiatan Perusahaan Muanas, Muanas; Triandi, Triandi; Rahmi, Salamah
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 1 (2015): JIAKES Edisi April 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i1.846

Abstract

The purpose of this study is to classify the cost based on the cost relationship to the volume of the company's activities, into variable costs andfixed costs, as well as determine the role of the cost analysis ofthe company's intemal use. Conducting this study, the authors analyze and classify re-grouped costs into variable costs and fixed costs, and the cost of separating the semi-variable using the least squares method. Moreover, the authors calculate the break-even point, contribution margin and safety margin. Based on data in October, November and December 2013 this study finds that there are some costs that are less precise in the grouping, this can affect the company 's profit. Based on calculations, PT. Syslab increased the profit in every month. Keywords: cost behavior, volume of corporate activity
Analisis Kemampuan Profesional Dan Independensi Auditor Internal Terhadap Kualitas Laporan Audit Pada PDAM Tirta Pakuan Kota Bogor Triandi, Triandi; Fahmi, Arief; Putri, Nindha Hafidza
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 2 (2015): JIAKES Edisi Agustus 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i2.855

Abstract

This study aims to determine the professional ability, the intemal auditor independence and audit quality reports as well as to analyze the influence of professional ability and independence of intemal auditors on the quality of the audit report. The research method used was a qualitative and quantitative methods. To answer the research hypotheses using multiple regression analysis, after previous classical assumption testing program with the help of SPSS 22. The results showed that the overall professional capabilities included in both criteria, but on indicators in implementing the tasks are constrained by the management as well as biowledge ofengagementfindings of irregularities still in suficient criteria. Internal auditor independence variables included in both categories. While the variable quality of the audit repon is included in the excellent category. In testing normality obtained Asymp value. Sig of 0.200, interpret test data has a nonnal distribution. In testing multicollinearity tolerance value obtained at X1 and X2 at 0.321, X1 and X2 VIF value of3.115, indicating that there is no multicollinearity in the data. In heteroscedasticity test indicates heteroscedasticity does not occur because of the graph dots spread randomly. By hypothesis testing using multiple linear regression analysis showed the regression coeficientsfor the variables X1 of 0.460 and 0.553 for X2 variables, showed that every capability professional intemal auditors (X1) of one unit will lead to increased quality of audit reports (Y) equal to 0.460 and any independence internal auditors (X2) of one unit will lead to increased quality of audit reports (Y) equal to 0.553. To the value of the correlation coeficient (R) obtained a value of 0.966, indicating that there is a strong relationship between the ability of professional internal auditor, internal auditor independence and audit quality reports. Simultaneously (together), the internal auditor's professional ability and independence of intemal auditors have a significant effect on the quality ofthe audit report. Keywords: Professional ability, Independence, and Quality Audit Report.
Prosedur Penagihan Dan Penerimaan Piutang Pasien Dengan Jaminan Dan Tanpa Jaminan Asuransi Pada Rumah Sakit Vania Bogor Alivia, Putri; Triandi, Triandi
Jurnal Aplikasi Bisnis Kesatuan Vol 1 No 2 (2021): JABKES Edisi Desember 2021
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v1i1.879

Abstract

Piutang merupakan aset lancar yang penting dalam aktivitas perusahaan. Akun piutang digunakan untuk mencatat, melaporkan jumlah tagihan perusahaan kepada pihak lain. Proses Pengakuan pendapatan dan pencatatan piutang harus diperhatikan oleh karena mengandung risiko tidak tertagihnya piutang atau klaim kepada pihak ketiga Tujuan penulisan tugas akhir ini adalah untuk mengetahui prosedur penagihan dan penerimaan piutang pasien tanpa jaminan asuransi di Rumah Sakit Vania, dan prosedur penagihan dan penerimaan klaim asuransi pasien dengan jaminan asuransi pada Rumah Sakit Vania Bogor, serta untuk mengetahui pengendalian intern atas prosedur penagihan dan penerimaan piutang pada Rumah Sakit Vania Bogor. Dari hasil penyusunan tugas akhir, diketahui bahwa Rumah Sakit Vania bekerjasama dengan perusahaan asuransi sebagai jaminan kesehatan pasien. Rumah Sakit Vania mempunyai prosedur baku penagihan dan penerimaan piutang. Rumah Sakit Vania memiliki risiko atau ancaman dalam pengakuan pendapatan, proses penagihan piutang dan penerimaan kas terkait klaim asuransi yang terhambat, untuk itu dibangun prosedur siklus pendapatan dan penerimaan kas yang memenuhi unsur-unsur pengendalian intern, antara lain proses pencatatan terkomputerisasi, pemisahan tugas dan fungsi, otorisasi, validasi, verifikasi/pengecekan dan prosedur konfirmasi yang memadai. Kata kunci : Prosedur Pendapatan, Risiko Piutang, Pengendalian Piutang.
Implementasi Sistem Informasi Akuntansi Kredit Gadai Emas Di PT Pegadaian Meilinda, Yesica; Triandi, Triandi; Kusuma, Rahma Djati; Pramiudi, Udi
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 1 (2024): JABKES Edisi April 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i1.1893

Abstract

This research was prepared to determine the procedures for granting, repaying, and auctioning gold pawn loans at PT Pegadaian (Persero) Tajur Branch Service Unit as one of the Fast and Secure Credit products offered by the company to the public to be able to obtain loans with collateral in the form of gold. The purpose of this writing is to find out about the Gold Pawn Credit Accounting Information System at PT Pegadaian and how the effectiveness of Internal Control on the Gold Pawn Information System at PT Pegadaian. The procedure for granting a gold pawn starts from a credit application, valuation of collateral, disbursement of credit loan funds, to storage of collateral, followed by settlement of the loan money within a maximum of four months by redemption, installments, or renewal. If the customer is unable to repay later, the collateral will be auctioned with the customer's consent based on the terms and conditions at the beginning of the credit loan process. Based on the results of the review, all of the above procedures have been carried out by the principles of good internal control, including standard procedures that are outlined in the form of flowcharts, there is a separation of duties made in the organizational structure and job descriptions, there are appraisers to overcome the risk of the insufficient value of collateral, there are adequate authorization procedures when granting credit and the auction process, there is verification of credit granting requirements, security of pawn deposits is very adequate, supported by a pawn application system and supporting documents to ensure the achievement of the objectives of granting credit with gold pawning.   Keywords: Gold Pawn Credit Procedure, Internal Control, Accounting Information System
Co-Authors Agung Prabowo Agustin, Marina Alivia, Putri Bambang Pamungkas Budiharni Budiharni Egi Febrianti Fadillah, Dilla Nurul Fahmi, Arief Gen Gen Gendalasari Gunawan, Ilham Bintang Hana Yuliana Jahja Diapari Siregar Kusuma, Rahma Djati Lionandiva, Guntur Marwan Effendy Maulina, Lani Meilinda, Yesica Moermahadi Soerja Djanegara Muanas Muanas Mulianita, Asti Nahur Pakam Sembiring Nusa Muktiadji Pinandhito, Naufal Hariz Putri, Maulidina Dwi Putri, Nindha Hafidza Rahmi, Salamah Robert Pius Pardede Skundita Praktikno Sutarti Sutarti Thresia Stephanie Udi Pramiudi