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<![CDATA[PENERAPAN DAN PENILAIAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) DI KABUPATEN PURWOREJO DALAM MEMBANTU PENGELOLAAN AKUNTANSI PEMERINTAHAN ]]>
<![CDATA[Suwandi, Eko Darmawan]]>
<![CDATA[ Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 15 No 2 (2016) ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/fokusbisnis.v15i2.68
<![CDATA[The purpose of this study was to determine the application and assessment of regional management information systems in Purworejo help the management of government accounting. This study is a qualitative research with this type of case study approach (case study). Case study aims to explore a particular case in more depth by involving the collection of various resources. The results of the research study showed SIMDA application in Purworejo with the accrual system capable manghasilkan information with accuracy or degree of truth better when compared to manual data processing. Assist Leader (Head of Region, the Regional Secretary, as the Budget User Head SKPD) in making decisions appropriate data and information. Internal Control System runs well starting from budgeting, administration until the reporting. Keywords: SIMDA, SKPD, management accounting]]>
<![CDATA[ANALISIS SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI ]]>
<![CDATA[Suwandi, Eko Darmawan]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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<![CDATA[The calculation of the difference between the cost of production or cost of production deviation calculation is one that aims to management. The calculation is one of the means of controlling production costs. Controlling the cost of production is by comparing the cost of a standard that has been set by the company with its actual cost. From these calculations, the management can determine the cost of parts that deviate both favorable or unfavorable nature and under the control of anyone.
Difference in cost of production is profitable if the costs of production standards set larger than the actual production cost. While the difference in the cost of production is not profitable if the costs of production standards set smaller than the actual production cost.
Small and Medium Industry"Batik SekarJagad Tanuraksan" is one of the manufacturing company engaged in the production with output in the form of batik cloth. These it are mass produces batik clothin bulk and serve orders from customersin both thelarge and small parties. Therefore thecompanyrequiresthe calculation of the difference in production cost analysis that generates accounting information useful in controlling production costs.
Keywords: Production Cost, Analysis ofThe Difference inProductionCost, ProductionCost Control.]]>
<![CDATA[ANALISIS KONTRIBUSI REALISASI PENDAPATAN ASLI DAERAH TERHADAP REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN KEBUMEN TAHUN 2011-2014 ]]>
<![CDATA[Suwandi, Eko Darmawan]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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<![CDATA[Anggaran Pendapatan dan Belanja Daerah (APBD) is a local government's annual financial plan. At the end of the period of government financial reports one Realized Budget Report in which there is a realization of Pendapatan Asli Daerah (PAD). PAD is a component of Pajak Daerah, Retribusi Daerah, Hasil Kekayaan Yang Dipisahkan, and Lain-lain PAD yang Sah.
The objective of this study was to determine the contribution of PAD Realization to Realization of the APBD, the contribution Realization components PAD to PAD Realization and the degree of local financial independence Kebumen seen from the comparison between the PAD Realization to Actual Funds Transfer. The analysis used in this study is an analysis of the contribution to the PAD Realization Kebumen Realization APBD, contributions Realization components PAD to Realization Kebumen, and Regional Financial Independence Ratio Kebumen Contributions Realization of the PAD.
The results showed that the contribution of Realization PAD to Realization APBD of Kebumen district in 2011-2014 experienced a positive increase by an average of 8.31%. The ability of financial independence Kebumen of the Contributions Realization PAD still in the low category once the level of the average ratio of 9.56%. This suggests that the ability of the financial independence of the Kebumen Regency Contributions Realization of PAD is not optimal so we need more leverage in exploring and managing its resource potential.
Keywords: APBD, LRA, PAD, contributions, self-sufficiency ratio.]]>
<![CDATA[ANALISIS PERSEDIAAN LANTING DENGAN METODE ECONOMIC ORDER QUANTITY PADA TIEN SNACK DAN MEKAR ASIH KUWARASAN ]]>
<![CDATA[Suwandi, Eko Darmawan]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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<![CDATA[Supplies a wealth of companies that have an important role in business operations, so the company need to make proactive management, which means that the company must be able to anticipate the circumstance and challenges of inventory management in order to achieve the ultimate objective, which is to minimize the total cost to be incurred by the company for inventory handling. The purpose of study this was to determine the number of orders and inventory costs lanting in Tien Snack and Mekar Asih method Economic Order Quantity (EOQ). This study was conducted with data collection through observation. The result showed the number of inventory lanting Tien Snack been effective in meeting consumer demand for the company does not run out of raw material inventory and total inventory cost by using Economic Order Quantity (EOQ) is smaller than the method used by the company, but the result of research on Mekar Asih shows how much less effective whwn using Economic Order Quantity (EOQ) for the cost of supllies tend to be more expensive than existing methods existing companies. This is because Mekar Asih determine ordering cost with constan number for each message.
Keyword: Inventory, EOQ.]]>
<![CDATA[PERHITUNGAN PERBANDINGAN SELISIH BIAYA PRODUKSI DENGAN METODE SATU SELISIH, DUA SELISIH, TIGA SELISIH DAN BOP VARIABLE COSTING ]]>
<![CDATA[Suwandi, Eko Darmawan]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 2 (2015): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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<![CDATA[PERHITUNGAN PERBANDINGAN SELISIH BIAYA PRODUKSI DENGAN METODE SATU SELISIH, DUA SELISIH, TIGA SELISIH DAN BOP VARIABLE COSTING ]]>
<![CDATA[EFEKTIVITAS SISTEM AKUNTANSI PENERIMAAN KAS ]]>
<![CDATA[Suwandi, Eko Darmawan]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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<![CDATA[EFEKTIVITAS SISTEM AKUNTANSI PENERIMAAN KAS]]>
<![CDATA[PENGARUH KETAATAN ATURAN AKUNTANSI DAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan-Perusahaan Swasta Di Provinsi Jawa Tengah) ]]>
<![CDATA[Suwandi, Eko Darmawan]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v8i2.295
<![CDATA[ABSTRAK
Kasus kecenderungan kecurangan akuntansi di Indonesia terjadi secara berulang-ulang. Media massa banyak memberitakan hal tersebut sehingga bagi masyarakat kasus kecenderungan kecurangan akuntansi sepertinya bukan rahasia lagi. Pada sektor publik kecenderungan kecurangan akuntansi dilakukan dalam bentuk kebocoran anggaran pendapatan dan belanja negara. Di sektor swasta bentuk kecenderungan kecurangan akuntansi juga terjadi dalam bentuk yang sama yaitu ketidaktepatan dalam membelanjakan sumber dana. Penelitian ini bertujuan untuk menganalisis pengaruh ketaatan aturan akuntansi dan perilaku tidak etis terhadap kecenderungan kecurangan akuntansi dengan pengendalian internal sebagai variabel pemoderasi.
Metode penelitian yang digunakan dalam penelitian ini adalah explanatory research, yang akan menjelaskan hubungan kausal antara variabel independen tersebut terhadap variabel dependen melalui pengujian hipotesis Dalam penelitian ini, peneliti mengumpulkan data primer dengan cara kuesioner. Kuesioner diberikan kepada Kepala Bagian Akuntansi dan Staff Keuangan Perusahaan-Perusahaan Swasta di Provinsi Jawa Tengah yang dijadikan sampel penelitian atau responden penelitian. Sedangkan analisis data yang digunakan antara lain uji asumsi klasik dan analisis regressi linear berganda.
Berdasarkan hasil penelitian diketahui bahwa (1) Ketaatan aturan akuntansi berpengaruh positif dan signifikan terhadap kecenderungan kecurangan akuntansi. Artinya semakin taat Perusahaan-Perusahaan Swasta Di Provinsi Jawa Tengah dalam menerapkan aturan akuntansi akan menyebabkan kecurangan akuntansi semakin menurun; (2) Perilaku tidak etis berpengaruh positif dan signifikan terhadap kecenderungan kecurangan akuntansi. Artinya semakin meningkat perilaku tidak etis dalam perusahaan akan menyebabkan kecurangan akuntansi semakin meningkat; (3) Pengendalian internal berpengaruh positif dan signifikan terhadap kecenderungan kecurangan akuntansi. Artinya semakin efektif pengendalian internal dalam perusahaan akan menyebabkan kecurangan akuntansi semakin menurun; (4) Pengendalian internal secara positif dan sinifikan dapat memperkuat ketaatan aturan akuntansi dan pengaruhnya terhadap kecenderungan kecurangan akuntansi. Artinya semakin efektif pengendalian internal menyebabkan ketaatan akuntansi dalm perusahan semkain meningkat dan mendorong kecurangan akuntansi semakin menurun; (5) Pengendalian internal secara positif dan sinifikan dapat memperkuat perilaku tidak etis dan pengaruhnya terhadap kecenderungan kecurangan akuntansi. Artinya semakin efektif pengendalian internal menyebabkan perilaku tidak etis dalam perusahaan semakin menurun dan mendorong kecurangan akuntansi semakin menurun.
Kata Kunci: Ketaatan Aturan Akuntansi, Perilaku Tidak Etis, Kecenderungan Kecurangan Akuntansi, Pengendalian Internal ]]>
<![CDATA[PENERAPAN DAN PENILAIAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) DI KABUPATEN PURWOREJO DALAM MEMBANTU PENGELOLAAN AKUNTANSI PEMERINTAHAN ]]>
<![CDATA[Eko Darmawan Suwandi]]>
<![CDATA[ Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 15 No 2 (2016) ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32639/fokusbisnis.v15i2.68
<![CDATA[The purpose of this study was to determine the application and assessment of regional management information systems in Purworejo help the management of government accounting. This study is a qualitative research with this type of case study approach (case study). Case study aims to explore a particular case in more depth by involving the collection of various resources. The results of the research study showed SIMDA application in Purworejo with the accrual system capable manghasilkan information with accuracy or degree of truth better when compared to manual data processing. Assist Leader (Head of Region, the Regional Secretary, as the Budget User Head SKPD) in making decisions appropriate data and information. Internal Control System runs well starting from budgeting, administration until the reporting. Keywords: SIMDA, SKPD, management accounting]]>
<![CDATA[ANALISIS SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI ]]>
<![CDATA[Eko Darmawan Suwandi]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
Show Abstract
|
Download Original
|
Original Source
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Check in Google Scholar
<![CDATA[The calculation of the difference between the cost of production or cost of production deviation calculation is one that aims to management. The calculation is one of the means of controlling production costs. Controlling the cost of production is by comparing the cost of a standard that has been set by the company with its actual cost. From these calculations, the management can determine the cost of parts that deviate both favorable or unfavorable nature and under the control of anyone. Difference in cost of production is profitable if the costs of production standards set larger than the actual production cost. While the difference in the cost of production is not profitable if the costs of production standards set smaller than the actual production cost. Small and Medium Industry"Batik SekarJagad Tanuraksan" is one of the manufacturing company engaged in the production with output in the form of batik cloth. These it are mass produces batik clothin bulk and serve orders from customersin both thelarge and small parties. Therefore thecompanyrequiresthe calculation of the difference in production cost analysis that generates accounting information useful in controlling production costs. Keywords: Production Cost, Analysis ofThe Difference inProductionCost, ProductionCost Control.]]>
<![CDATA[ANALISIS KONTRIBUSI REALISASI PENDAPATAN ASLI DAERAH TERHADAP REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN KEBUMEN TAHUN 2011-2014 ]]>
<![CDATA[Eko Darmawan Suwandi]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
<![CDATA[Anggaran Pendapatan dan Belanja Daerah (APBD) is a local government's annual financial plan. At the end of the period of government financial reports one Realized Budget Report in which there is a realization of Pendapatan Asli Daerah (PAD). PAD is a component of Pajak Daerah, Retribusi Daerah, Hasil Kekayaan Yang Dipisahkan, and Lain-lain PAD yang Sah. The objective of this study was to determine the contribution of PAD Realization to Realization of the APBD, the contribution Realization components PAD to PAD Realization and the degree of local financial independence Kebumen seen from the comparison between the PAD Realization to Actual Funds Transfer. The analysis used in this study is an analysis of the contribution to the PAD Realization Kebumen Realization APBD, contributions Realization components PAD to Realization Kebumen, and Regional Financial Independence Ratio Kebumen Contributions Realization of the PAD. The results showed that the contribution of Realization PAD to Realization APBD of Kebumen district in 2011-2014 experienced a positive increase by an average of 8.31%. The ability of financial independence Kebumen of the Contributions Realization PAD still in the low category once the level of the average ratio of 9.56%. This suggests that the ability of the financial independence of the Kebumen Regency Contributions Realization of PAD is not optimal so we need more leverage in exploring and managing its resource potential. Keywords: APBD, LRA, PAD, contributions, self-sufficiency ratio.]]>
