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Jati: Jurnal Akuntansi Terapan Indonesia
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 2615157X     EISSN : 26150689     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jati: Jurnal Akuntansi Terapan Indonesia focuses on the research and research review related to accounting that are conducted using case study approach. JATI focuses related on various themes, topics and aspects of accounting and investmen.
Arjuna Subject : -
Articles 9 Documents
 1 
Search results for , issue "JATI Vol 3, No 1: March 2020" : 9 Documents clear
Meninjau Aspek Kinerja Sistem Informasi Akuntansi Pada Badan Layanan Umum Daerah (BLUD) Rumah Sakit Umum (RSU) Jampangkulon Teja Lesmana, Dik Dik; Muchlis, Choifuddin; Purwanti, Rima
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 1: March 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030124

Abstract

The purpose of this study is to determine the factors that influence the performance of accounting information systems. The factors studied were information technology, top management support and human resource competencies at the Jampang Kulon General Hospital. The research model used is a qualitative method with data collection namely interviews, observation, and documentation. Data analysis techniques used are: 1) data collection, 2) data reduction, 3) data presentation, 4) inference and verification. The results showed that: 1) information technology was strongly supported in processing accounting data at Jampang Kulon Hospital so that the financial statements needed by users could be quickly obtained. 2) The involvement of top management plays a very important role in the development of information systems by providing the resources needed by the facility, so that the performance of the accounting information system produced is of very high quality and the performance of the Hospital will increase. 3) Competence of Human Resources who have the knowledge and skills in using information technology play an important role in supporting the performance of accounting information systems that are produced increasingly better.
Akuntabilitas dan Transparansi Laporan Keuangan Pada Organisasi Pengelola Zakat: Studi Komparatif di BAZ dan LAZ Yogyakarta Wulaningrum, Puspita Dewi; Pinanto, Amin
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 1: March 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030122

Abstract

The research aims at learning about the accountability and transparency as well as the accounting policy on the financial statement of BAZNAS Kota Yogyakarta and Lazismu Kota Yogyakarta in managing zakat, infaq, and shodaqoh funds based on PSAK Number 109. The research used qualitative descriptive method. The data were collected through interviews, observations, and documentation. The analysis method of the research used descriptive qualitative approach, multiple case study, and comparative research. The research result indicates that BAZNAS Kota Yogyakarta has been accountable and transparent in preparing the annual financial statements which comply with PSAK Number 109. This is proven by the complete financial statement components, separate presentation of non-halal funds, on-time statement submission, and that the statements are audited by external institutions. Meanwhile, Lazismu Kota Yogyakarta has not been accountable and transparent based on PSAK 109. This is due to the incomplete financial statements and the fact that the statements have not been published in printed and digital media.
Six Sigma Sebagai Strategi Bisnis Dalam Upaya Peningkatan Kualitas Produk Fitria, Sri Murni; Novita, Novita
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 1: March 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030121

Abstract

A company should have the right strategy to survive and compete with local and international competitors. One strategy to improving product quality is six sigma. This study aim to figure out how the strategy improving product quality using six sigma. Gathering data through observation, documentation and interview. Analyzing data through DMAIC methodology (Define, Measure, Analyze, fImprove, Control). In this study known that the3object ofacompany is uncompetitive because the result is at level of 2,7 with DPMO value is 106.416,66. It means that while in production process, there are many products that are not suitable with what consumer want . there are some suggestions to fix it and to control it by result control, action control, personel control and culture control.
Penerapan Perencanaan dan Pengendalian Internal Dalam Pengelolaan Alokasi Dana Desa (Studi Pada Desa Jagamukti, Desa Citanglar dan Desa Buniwangi) Maulidah, Resti Wahyuni
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 1: March 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030123

Abstract

Implementation of Village Fund Allocation (ADD) Planning and Management in Jagamukti Village, Citanglar Village and Buniwangi Village Surade District Sukabumi District.This study aims to determine the implementation of planning and internal control in the management of Village Fund Allocation in Citanglar Village, Jagamukti Village and Buniwangi Village in 2018. This research method uses descriptive methodological data collection is done by interviewing techniques. This study took speakers from the village government, namely the Village Secretary and from Community Leaders. The results of this study showed that Citanglar Village, Jagamukti Village and Buniwangi Village had implemented internal planning and control in the management of Village Dans Allocation which were implemented well.
Analisis Sistem Informasi Akuntansi Pelayanan Pasien Badan Penyelenggara Jaminan Sosial (BPJS) Pada Badan Layanan Umum Daerah (BLUD) Rumah Sakit Umum (RSU) Jampangkulon Eriansyah, Eri
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 1: March 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030125

Abstract

This study aims to find out how the analysis of accounting information system for BPJS patient service implemented at Jampangkulon Hospital. This research focuses on the BPJS patient importance of this research was carried out because of the many people who use health services in hospital with BPJS Health. Therefore researches are interested in conducting research on the analysis of accounting information system for BPJS patient service. The method used in this research is qualitative method. Data collection techniques used were interviews, observation, and documentation. Data analysis technique used in this study are by: (1) Collecting data to obtain the desired information. (2) Reducing data or summarizing the main points. (3) Present data to obtain conclusions. (4) Summarizing the results of the study. The results showed that the application of accounting informaation system in BPJS patien service at Jampangkulon Hospital has been carried out and the accounting recording system and service procedures used have been affective, because it has fulfilled all elements of the accounting information system, namely human resources, form or documents, work procedures and financial records.
Penerapan Perencanaan dan Pengendalian Internal Dalam Pengelolaan Alokasi Dana Desa (Studi Pada Desa Jagamukti, Desa Citanglar dan Desa Buniwangi) Resti Wahyuni Maulidah
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 1: March 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030123

Abstract

Penerapan Perencanaan dan Pengelolaan Alokasi Dana Desa (ADD) di Desa Jagamukti, Desa Citanglar dan Desa Buniwangi Kecamatan Surade Kabupaten Sukabumi. Penelitian ini bertujuan untuk mengetahui penerapan perencanaan dan pengendalian internal dalam pengelolaan Alokasi Dana Desa di Desa Citanglar, Desa Jagamukti dan Desa Buniwangi pada tahun 2018. Metode penelitian ini menggunakan metode kualitatif deskriptif. Pengumpulan data dilakukan dengan teknik wawancara. Penelitian ini mengambil narasumber dari pihak pemerintah desa, yaitu Sekretaris Desa dan dari Tokoh Masyarakat. Hasil penelitian ini menunjukan bahwa Desa Citanglar, Desa Jagamukti dan Desa Buniwangi telah menerapkan perencanaan dan pengendalian internal dalam pengelolaan ADD yang pengimplementasiannya berjalan dengan baik.
Analisis Sistem Informasi Akuntansi Pelayanan Pasien Badan Penyelenggara Jaminan Sosial (BPJS) Pada Badan Layanan Umum Daerah (BLUD) Rumah Sakit Umum (RSU) Jampangkulon Eriansyah, Eri
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 1: March 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030125

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis sistem informasi akuntansi pelayanan pasien BPJS diimplementasikan di Rumah Sakit Jampangkulon. Metode penelitian yang digunakan pada penelitian ini adalah metode kualitatif dengan melakukan observasi, wawancara, dan dokumentasi. Analisis data dilakukan dengan analisis deskriptif kualitatif. Obyek penelitian dalam penelitian ini adalah Rumah Sakit Jampangkulon. Hasil penelitian menunjukkan bahwa penerapan sistem informasi akuntansi dalam pelayanan pasien BPJS di Rumah Sakit Jampangkulon telah dilakukan dan sistem pencatatan akuntansi dan prosedur layanan yang digunakan sudah efektif, karena telah memenuhi semua elemen sistem informasi akuntansi, yaitu sumber daya manusia, formulir atau dokumen, prosedur kerja dan catatan keuangan.
Akuntabilitas dan Transparansi Laporan Keuangan Pada Organisasi Pengelola Zakat: Studi Komparatif di BAZ dan LAZ Yogyakarta Puspita Dewi Wulaningrum; Amin Pinanto
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 1: March 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030122

Abstract

Penelitian ini bertujuan untuk mengetahui akuntabilitas dan transparansi serta kebijakan akuntansi pada laporan keuangan BAZNAS Kota Yogyakarta dan Lazismu Kota Yogyakarta dalam pengelolaan dana zakat, infaq, dan sedekah sesuai berdasarkan PSAK Nomor 109. Penelitian ini menggunakan metode deskriptif kualitatif. Teknik pengumpulan data menggunakan wawancara, observasi, dan dokumentasi. Metode analisis penelitian ini menggunakan pendekatan deskriptif kualitatif, multiple case study, dan penelitian komparasi. Hasil penelitian menunjukkan BAZNAS Kota Yogyakarta telah akuntabel dan transparan dalam penyusunan laporan keuangan tahunannya sesuai PSAK Nomor 109. Hal ini dibuktikan melalui komponen laporan keuangan yang lengkap, penyajian terpisah dana non halal, penyampaian sesuai tenggat waktu, dan diaudit oleh lembaga eksternal. Sedangkan Lazismu Kota Yogyakarta belum akuntabel dan transparan sesuai PSAK 109. Hal ini disebabkan komponen laporan keuangan tidak lengkap dan belum terpublikasinya ke media cetak maupun media digital.
Six Sigma Sebagai Strategi Bisnis Dalam Upaya Peningkatan Kualitas Produk Sri Murni Fitria; Novita Novita
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 1: March 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030121

Abstract

Suatu perusahaan harus memiliki strategi yang tepat agar mampu bertahan dan bersaing dengan para competitor yang ada baik dalam negeri maupun luar negeri. Maka salah satu strategi yang dapat dilakukan yaitu dengan meningkatkan kualitas produk menggunakan six sigma. Pengumpulan data yang dilakukan yaitu melalui observasi,dokumentasi, dan wawancara. Analisis data melalui metodologi DMAIC (Define, Measure, Analyze,Improve, Control). Dalam penelitian ini diketahui bahwa perusahaan yang menjadi objek penelitian tersebut sangat tidak kompetitif karena berada pada level sigma 2.7 dengan nilai DPMO sebesar 106.416,66. Hal ini menunjukkan bahwa dalam proses produksi yang dilakukan masih banyak produk yang tidak sesuai dengan keinginan konsumen. Ada beberapa usulan perbaikan serta pengendalian yang dapat dilakukan yaitu dengan melakukan pengendalian hasil (result control), pengendalian tindakan (action control), pengendalian personel (personel control) dan pengendalian budaya (culture control).

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