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Hendra Setiawan
Institut Bisnis dan Informatika Kesatuan
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Analisis Penerapan Sak Etap Dalam Penyusunan Laporan Keuangan Koperasi ( Studi Kasus Pada KOPKAR PDAM Tirta Sanita ) Nurdiansyah, Hadi; Setiawan, Hendra
Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 2 (2016): JIAKES Edisi Agustus 2016
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.66 KB) | DOI: 10.37641/jiakes.v4i2.89

Abstract

The purpose of this study is to analyze the application of IFRSs in the preparation of financial statements ETAP cooperatives, especially Cooperative Tirta Sanita. Analysis is performed to determine whether the financial statements have been applied by the Cooperatives is in accordance with GAAP ETAP set since July 2010. The analysis conducted in this study uses a descriptive method while selected data sources are secondary data from financial statements. The selected data collection procedures are obtained form library research, literatures, records, field research and interviews. The results showed that the Cooperative Tirta Sanita has been making adjustments in applying SAK ETAP in the preparation of its financial statements, but still not all the adjustments in the SAK ETAP have been applied in the preparation of its financial statements. This is evident with the availability of financial statements consisting of a balance sheet, profit/loss, change in equity, and cash flow statement. Cooperative Tirta Sanita using SAK ETAP with reporting guidelines still largely the same as before adopting IFRS GAAP General, therefor not too many significant changes occured. In other words, there was no significant effect happens on the application of GAAP in the financial statements Cooperative ETAP Tirta Sanita. Thus, financial statement reporting guidelines Cooperative Tirta Sanita with SAK ETAP is still using the principles of the historical cost method uses a different cost with SFAS General that is currently adopting IFRS using the fair value method. In general, this is the fundamental difference for the implementation of SAK ETAP.
Analisis Komparatif Perlakuan Akuntansi Atas Pendapatan Dan Beban Apriansyah, Ahmad; Pramiudi, Udi; Setiawan, Hendra
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 (217.276 KB) | DOI: 10.37641/jiakes.v7i1`.199

Abstract

This study is aimed at (1) identifying accounting treatment on revenue and cost) at Tas Tajur, (2) identifying accounting treatment on revenue and cost of Tas Tajur in accordance with SAK EMKM, and (3) identifying the comparison of revenue and cost before and after the SAK EMKM. Method of analysis used is descriptive qualitative analysis to describe accounting treatment on revenue and cost of Tas Tajur in accordance with SAK EMKM, and comparing revenue and cost before and after the application of SAK EMKM. Both primary and secondary data are used in this study. The result shows that accounting treatment of revenue and cost at Tas Tajur are based on cash basis. The accounting treatment of revenue and cost in accordance with SAK EMKM using the accrual basis recognized the cost of depreciation and tax cost of the income from the business activities. The accounting treatment already in accordance with SAK EMKM in recognizing the revenue but the assumption used does not match because Tas Tajur uses cash basis, the cost is recognized is in accordance with SAK EMKM but does not recognized the existence of cost of depreciation for the assets owned and does not recognized the existence of tax cost.
Penerapan Sistem Informasi Akuntansi Penjualan Dalam Menunjang Efektifitas Pengendalian Intern Penjualan Setiawan, Hendra; Munawar, Aang; Laura, Sorta
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.v3i2.857

Abstract

The purpose of this research is to analyse the application of accounting information system sales in supporting the efectiveness of intemal control on sales. The results show that PT Indomilk already applies a proper system to ensure an efective intemal control on sales. This is evident from a computerized accounting system and the Division of duties already used by the company. All employees to be able to run properly in accordance with their functions. With an increasingly efective safeguards, the vision and mission of the company can be reached and the company can continue operations running smoothly. Keywords: accounting information systems sales, the efectiveness of internal control, internal control of sales
Sistem Akuntansi Penjualan Produk Pada PT Hanwha Life Cabang Bogor Pebi Pebrianti Chania; Hendra Setiawan
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.v1i2.1343

Abstract

Sistem Informasi Akuntansi (SIA) adalah sistem yang dirancang untuk mengumpulkan dan menampilkan informasi akuntansi sehingga akuntan dan eksekutif perusahaan dapat membuat keputusan yang tepat. Sistem ini dianggap sebagai komponen penting dari kantor keuangan di seluruh dunia. Sistem ini sebagian besar berbasis perangkat lunak dan dapat diterapkan sebagai bagian dari solusi teknologi informasi perusahaan. Tujuan penelitian ini adalah untuk mengetahui sistem penjualan produk yang diterapkan oleh perusahaan jasa yang melakukan proses penjualan produk, sistem ini untuk mengetahui cara penjualan produk yang dilakukan diperusahaan tersebut. Penelitian yang dilakukan penulis adalah di PT. Hanwha Life yang berlokasi di Bogor. PT. Hanwha Life adalah perusahaan yang berfungsi sebagai penjualan produk asuransi jiwa. Hasil penelitian menunjukkan bahwa PT. Hanwha Life telah menjual produknya dengan cukup baik. Produk-produk asuransi diperusahaan PT. Hanwha Life semakin bertambah. Untuk memastikan penjualan yang benar dalam suatu produk, selalu di alokasikan berdasarkan presentase yang diambil dari tingkat aktivitas untuk produk tersebut berbanding total aktivitas untuk seluruh produk yang ada di perusahaan. Hasil evaluasi dalam penelitian ini menunjukan bahwa ada beberapa kelemahan ditemukan pada sistem penjualan produk ini, salah satunya adalah adanya masalah penjualan produk diperusahaan ini tidak stabil. Kondisi ini disebabkan oleh kondisi ekonomi yang menurun sehingga daya beli masyarakat juga ikut menurun. Oleh karena itu, dapat disimpulkan bahwa perlu dilakukan promosi produk asuransi agar masyarakat semakin tertarik untuk membeli produk asuransi ini. Keywords : SIA, Penjualan Produk, Asuransi
Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Hendra Setiawan; Mellanysha Andria Putri
Jurnal Ilmiah Akuntansi Kesatuan Vol 11 No 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1723

Abstract

Cash turnover is a ratio used to measure the number of times cash enters the company in a given period. Receivables Turnover is a ratio used to measure how quickly the return of payments and receivables is collected in a period. Inventory turnover is an efficiency ratio that shows how effective a company's inventory is, it measures the number of times a company sells its total inventory on average throughout the year. This study aims to find out whether Cash Turnover, Receivables Turnover and Inventory Turnover have a partial or simultaneous effect on Profitability in Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. In this study, sampling was done by saturated sampling. The population in the study was a food and beverage sub-sector company listed on the Indonesia Stock Exchange. From 28 companies obtained 24 companies that were used as research sample data. There were 57 total sample data from 72 sample data after the outlier test. This study used SPSS 27 with statistical methods used is multiple linear regression. The results showed that; (1) Cash Turnover negatively and significantly affects Profitability, (2) Receivable Turnover has no effect and is insignificant to Profitability, (3) Inventory Turnover has no effect and is insignificant to Profitability. Simultaneously Cash Turnover, Receivable Turnover and Inventory Turnover have significant impact on Profitability. The R Square value of 0.249 indicates that a 24.9% change in the company's Profitability can be explained by the free variables associated with this study, while the remaining 75.1% is explained by other factors not included in the research regression model. Keywords: Cash Turnover, Receivables Turnover, Inventory Turnover and Profitability.
Tinjauan Sistem Informasi Akuntansi Penggajian Pegawai Negeri Sipil Pada Kantor Badan Pertanahan Nasional Kota Bogor Rosdiana Yusuf; Hendra Setiawan
Jurnal Informatika Kesatuan Vol 2 No 1 (2022): JIKES Edisi Februari 2022
Publisher : LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jikes.v2i1.1376

Abstract

Latar belakang Sistem Informasi Akuntansi adalah organisasi formulr, catatan, dan laporan yang dikoordinasi sedemikian rupa untuk menyediakan informasi keuangan yang dibutuhkan oleh manajemen guna memudahlan pengelolaan perusahaan. Tujuan dari pembahasan ini yaitu: (1) mengetahui sistem informasi akuntansi penggajian pada kantor badan pertanahan nasional Kota Bogor (2) mengetahui dokumen – dokumen yang digunakan dalam sistem informasi akuntansi penggajian pada kantor badan pertanahan nasional Kota Bogor (3) mengetahui efektifitas sistem penggajian pada kantor badan pertanahan nasional Kota Bogor. Hasil penelitian menunjukan bahwa (1) Sistem informasi akuntansi sudah berkembang dalam tahapan sistematis manual dan terpusat di bagian keuangan Kantor Badan Pertanahan Nasional Kota Bogor tetapi sudah bisa disebut kesempurnaan atau keseluruhan. (2) adapun dokumen yang terkait diantaranya: dokumen pendukung perubahan gaji, daftar gaji, surat permintaan pembayaran(SPP), surat perintah membayar (SPM), surat perintah pencairan dana (SP2D), rekapitulasi daftar gaji dan upah, bukti kas keluar, dan slip gaji. Kesimpulan dari penelitian ini penggajian yang ada pada kantor badan pertanahan nasional kota bogor dengan menggunakan aplikasi Gaji PNS Pusat (GPP) sudah relevan dengan peraturan yang ditetapkan oleh pemerintah dan juga memiliki data mengenai gaji pokok, tunjangan-tunjangan serta potongan-potongan yang dikeluarkan oleh kantor badan pertanahan nasional kota bogor Keyword: Tinjauan, Sistem Informasi Akuntansi, Penggajian
The Role of Bank Credit, Financial Management, and Access to Capital in Enhancing MSME Sustainability Wimpi Srihandoko; Hendra Setiawan; Soei Khim
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.4012

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting economic growth and employment; however, maintaining business sustainability remains a major challenge, particularly in relation to financing and financial management. This study aims to examine the effects of bank credit, financial management, and access to capital on MSME sustainability. A quantitative approach with a cross-sectional design was employed, and data were collected through a structured questionnaire administered to 120 MSME owners in Bogor City, West Java, selected using purposive sampling. Data analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. The results indicate that bank credit, financial management, and access to capital all have positive and significant effects on MSME sustainability. Among these factors, financial management demonstrates the strongest influence, highlighting the critical role of internal financial capability in enhancing business sustainability. The coefficient of determination shows that the proposed model explains a substantial proportion of the variance in MSME sustainability. These findings suggest that access to external financing alone is insufficient to ensure long-term sustainability unless supported by effective financial management practices. This study contributes to the MSME sustainability literature by integrating external financing and internal financial capability within a single empirical model and provides practical insights for MSME owners, financial institutions, and policymakers in designing integrated strategies to strengthen sustainable MSME development.   Keywords: Bank Credit; Financial Management; Access to Capital; MSME Sustainability
Co-Authors Aang Munawar Agung Ginanjar Apriansyah, Ahmad Daniel Benyamin De Poere David Hasibuan Edison Edison Enjang Tachyan Budianto Hastoni Hastoni Laura, Sorta Marwan Effendy Mellanysha Andria Putri Nurdiansyah, Hadi Pebi Pebrianti Chania Rosdiana Yusuf Saputra, Tunggal Ika Soei Khim Tarida Marlin Surya Udi Pramiudi Victor Lisias Wimpi Srihandoko Yunita Yunita