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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Diana Gustinya
Prodi Akuntansi Fakultas Ekonomi Universitas Krisnadwipayana
Economics, Econometrics & Finance

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IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK DALAM PENYAJIAN LAPORAN KEUANGAN PADA PT AURINDO JAYA PERKASA Shinta Lia Lestari; Diana Gustinya
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i1.422

Abstract

The reason for this research is that the researcher wants to complete the financial report of PT Aurindo Jaya Perkasa based on SAK ETAP and the finance department of PT Aurindo Jaya Perkasa also want to know how to compile and present the complete SAK ETAP in its financial statements. The purpose of this study was to find out how to compile and present a complete financial statement based on SAK ETAP on PT Aurindo Jaya Perkasa. This research method uses qualitative descriptive analysis method, which analyzes the problem by describing the financial statements of PT Aurindo Jaya Perkasa which includes measurement, presentation and disclosure based on SAK ETAP. The results of this study indicate that PT Aurindo Jaya Perkasa has not compiled and presented a complete financial report in accordance with SAK ETAP. The conclusion of this study is that PT Aurindo Jaya Perkasa has not completed its financial statements in accordance with SAK ETAP because in the financial statements of PT Aurindo Jaya Perkasa there is only an income statement and a statement of financial position.
ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI ROTI GORENG MENGGUNAKAN METODE TRADISIONAL DENGAN METODE ACTIVITY BASED COSTING (ABC) PADA UD LAKSANA HATI Melinawat; Diana Gustinya
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 3 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i3.453

Abstract

This research was conducted at UD Laksana Hati, having its address at Kp. Kebon Kopi RT. 004 RW. 006 Karang Asih Village, Kec. North Cikarang Bekasi Regency. The purpose of this study was to determine the calculation of the cost of fried bread production using traditional methods carried out by the company and compare it with the method of Activity Based Costing. Data collection techniques used are observation and documentation while the analysis method uses descriptive qualitative analysis. From the results of the research that has been done, it turns out the calculation of the cost of fried bread production using Activity Based Costing method is more accurately used by companies to obtain the desired profit compared to using traditional methods.
ANALISIS PERLAKUAN AKUNTANSI DAN PELAPORAN PAJAK PERTAMBAHAN NILAI DALAM MENINGKATKAN AKUNTABILITAS PELAPORAN KEUANGAN PADA KSO WILIAM MEGA NUSATAMA Atika Ningtyas; Diana Gustinya
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v5i3.508

Abstract

The purpose of this study is to know the analysis of accounting treatment and reporting value added tax and know accounting taxes related value added tax for accountability internal financial report KSO William Mega Nusatama. This research method uses qualitative method which describes accounting process of value added tax in relation to KSO William Mega Nusatama financial report. The result of the research is the company has conducted the procedure of value added tax in accordance with the Law No.42 of 2009, but has not applied value added tax treatment so that internal financial statements of the company can be said not accountable. And the discussion that can be conveyed is the company keeps the receipt of the installment journal from the consumer and acknowledges the VAT output, keeps the journal and acknowledges the Selling Price as a sale, makes a correction journal on the details of the sales repayment, keeps the journal at the time the company makes a contract of cooperation agreement to the vendor and acknowledges the existence value add taxes entries, keeps the journal at the time the company pays the invoice for the contract to the vendor, makes a correction journal on the payment details of the contract and non contract vendor, compares the nominal amount between the vendor payment details and the sales repayment with the input and output recap, value added tax at the end of 2015.
Co-Authors Atika Ningtyas Bagas Wahyu Adi Saputro Elih Ermawati Lina Tri Ariani Melinawat Nia Kurniawati Rio Dwi Ananda Rizka Rachmah Putri Ryan Muhammad Muttawaqil Billah Shinta Lia Lestari