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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 135 Documents
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Analisis Penerapan Sistem Informasi Akuntansi Persediaan Obat Dalam Pencegahan Kecurangan Pada Puskesmas Jampangkulon, Puskesmas Cibitung, Puskesmas Surade dan Puskesmas Buniwangi Nurhasanah, Siti; Ismatullah, Ismet; Sofiani, Veniati
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 2, No 2: October 2019
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study to find out : 1) Accounting information system at the puskesmas. 2) prevention of fraud at the puskesmas. 3) the role of accounting information systems in fraud prevention. 4) contraints in implementing accounting information systems. The variable consits of an accounting information systems and fraud prevention. The method used in this study is a qualitative method with a descriptive approach. This research was conducted by observation and interviews with parties involved i the application of accounting information systems.The application of accounting information systems has been applied to three of the four health centers that have been studied. Although the four puskesmas have the sam contraints in implementing accounting information systems, namely the lack of human resourcesan advice on infrastructure that supports the implementation of this systems. Fraud prevention applied to each puskemas is the same, namely by giving a warning letter to employees who commit fraud.
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.
Tantangan Optimalisasi Pengelolaan dan Akuntabilitas Wakaf (Studi Kasus di Propinsi Daerah Istimewa Yogyakarta) Muhammad, Rifqi; Sari, Agestya Puspita
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 1: March 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i1.9805

Abstract

This study aims to analyze the problem of waqf management from the point of view of regulators, nazhir and wakif. The research object is the management of waqf in the Yogyakarta Special Province with respondents from the Department of Religion of the Special Region of Yogyakarta, the Yogyakarta branch of the Al-Qur'an Waqf Board, and the wakif who are domiciled in Yogyakarta. The research approach uses the Analytic Hierarchy Process (AHP) with the aim of formulating strategic solutions in the management of waqf. This study found that there are still many waqf that provide their waqf assets without going through an official waqf management institution. AHP's priority solutions include providing convenience to services for nazhir. Therefore, it is necessary to carry out intensive training for nazhir so that the management of waqf can be more optimal so as to increase public confidence in waqf in official waqf institutions. In addition, this study also recommends an increase in the accountability of waqf management. The accountability of waqf management can be realized in the form of periodic reports that are presented directly to the wakifs or through media in accordance with the local character of the community.Keywords:  Accountability, Waqf Management, Analytic Hierarchy Process  Abstrak: Penelitian ini bertujuan untuk menganalisis masalah pengelolaan wakaf dari sudut pandang regulator, nazhir dan wakif. Obyek penelitian adalah pengelolaan wakaf di Propinsi Daerah Istimewa Yogyakarta dengan responden dari Departemen Agama Propinsi Daerah Istimewa Yogyakarta, Nazhir Badan Wakaf Al-Qur’an cabang Yogyakarta, dan Wakif yang berdomisili di Yogyakarta. Pendekatan penelitian menggunakan Analytic Hierarchy Process (AHP) dengan tujuan untuk merumuskan solusi yang strategis dalam pengelolaan wakaf. Penelitian ini menemukan bahwa masih banyak wakif yang memberikan aset wakafnya tanpa melalui lembaga pengelola wakaf yang resmi. Prioritas solusi AHP antara lain dengan memberikan kemudahan layanan yang dilakukan nazhir. Oleh karena itu, perlu dilakukan pelatihan intensif bagi nazhir agar pengelolaan wakaf semakin optimal sehingga meningkatkan kepercayaan masyarakat untuk berwakaf pada lembaga wakaf resmi. Selain itu, penelitian ini juga merekomendasikan adanya peningkatan akuntabilitas pengelolaan wakaf. Akuntabilitas pengelolaan wakaf dapat diwujudkan dalam bentuk laporan berkala yang disajikan secara langsung kepada para wakif maupun melalui media yang sesuai dengan karakter lokal masyarakat. Kata Kunci:  Akuntabilitas, Pengelolaan Wakaf, Analytic Hierarchy Process    
Peran Konsultan Pajak Terhadap Kepatuhan Wajib Pajak Nugraheni, Agustina Prativi; Sunaningsih, Suci Nasehati; Khabibah, Nibras Anny
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 1: March 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i1.9701

Abstract

Taxpayer compliance has always been an interesting topic in research. Previous research has often analyzed factors that have an impact on taxpayer compliance. This study aims to raise other factor that may have an impact on taxpayer compliance. The research method used a qualitative approach, namely descriptive research. The data used in this study are from journals and documents. Furthermore, the observation was carried out with data collection techniques through surveys. The results show that consultants play a role in influencing taxpayer obedient behavior and helping taxpayers carry out their tax obligations.Keywords: Tax Consultant, Tax Compliance, TaxpayerAbstrak: Kepatuhan wajib pajak selalu menjadi topic menarik dalam penelitian. Penelitian sebelumnya sering menganalisis factor yang memiliki dampak pada kepatuhan wajib pajak. Tujuan penelitian ini untuk mengangkat faktor lain yang kemungkinan berdampak pada kepatuhan Wajib Pajak. Metode penelitian menggunakan pendekatan kualitatif yaitu penelitian deskriptif. Data yang dipergunakan pada penelitian ini adalah dari jurnal dan dokumen. Selanjutnya dilakukan obseravasi dengan teknik pengumpulan data melalui survey. Hasil penelitian menunjukkan bahwa konsultan berperan dalam mempengaruhi perilaku taat wajib pajak serta membantu wajib pajak melaksanakan kewajiban perpajakan. Kata Kunci: Konsultan Pajak, Kepatuhan Pajak, Wajib Pajak 
Keterkaitan The Resources Based Theory dengan Intellectual Capital Disclosure, Implementasi Pada Website, dan Respon Manajemen Perguruan Tinggi Hermawan, Sigit; Hariyanto, Wiwit; Sriyono, Sriyono; Fediyanto, Niko
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 2: October 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030227

Abstract

The purpose of this study is to describe the relationship between the resources based theory with intellectual capital disclosure (ICD), the implementation of ICD on the website and describe the response of the vice rector and heads of work units. This research method is descriptive qualitative which illustrates the application of ICD on four directorate and one study program. The conclusion of the research is the resource based theory is strongly related to ICD. Implementation of ICD on the directorate’s website has been carried out on the UMSIDA directoorate’s website. There are several items that already exist on the website and there are some that have just been implemented based on ICD. The response of all the vice rector and heads of work units supports the implementation of the ICD and that is what is needed at the UMSIDA website today. The implication of this research is that university management mus be able to develop and maintan its website to improve performance, media promotion, and image building.
Pengelolaan Keuangan Pemerintah di Masa Pandemi Covid 19 (Kasus Pada Pemerintah Provinsi Riau) Basri, Yesi Mutia; Gusnardi, Gusnardi
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 1: March 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i1.9803

Abstract

This study aims to observe how local government financial management is in the face of the Covid-19 Pandemic—in particular, observing how budgeting, administration, and accountability of the Riau Provincial Government regarding the Covid-19 Pandemic. The research method used is a qualitative method with a type of case study. The data collection techniques used in-depth interviews, observation, and documentation. To ensure the validity of the data, triangulation was carried out by carrying out source triangulation and technical triangulation. The informants in this study consisted of key informants, primary informants, and supporting informants. Key informants are the head of the budget, the head of the treasury, and the head of the accounting and reporting sub-section. While the primary informants and supporting informants were selected using the snowball sampling technique. Data analysis was carried out by collecting data, reducing data display data, and making conclusions. The results of the analysis show that the impact of the Covid-19 Pandemic caused the Riau Provincial Government to refocus and reallocate the budget four times. At the administrative and accountability stages, there are problems with recording Unexpected Expenditures, namely the absence of technical guidelines regarding the administration of Unexpected Expenditures, determining spending limits for emergencies and urgency. Another problem is the absence of valid data for the distribution of aid funds for MSMEs affected by Covid-19 as well as valid documents in the recording of grant assistance from third parties. This research contributes to the government in making policies in financial management in a disaster emergency.Keyword: The Covid-19 Pandemic, Financial Management, Refocusing, Reallocation, Administration, Accountability AbstrakPenelitian ini bertujuan untuk mengobservasi bagaimana pengelolaan keuangan Pemerintah Daerah dalam menghadapi Pandemi Covid-19 ini. Secara khusus mengobservasi bagaimana penganggaran, penatausahaan dan pertanggungjawan Pemerintah Provinsi Riau terkait Pandemi Covid-19. Metode penelitian yang digunakan adalah metode kualitatif dengan jenis studi kasus. Teknik pengumpulan data menggunakan teknik wawancara medalam, observasi dan dokumentasi. Untuk meyakinkan keabsahan data, triangilasi dilakukan dengan melaksanakan triangulasi sumber dan triangulasi teknik. Informan dalam penelitian ini terdiri dari informan kunci, informan utama dan informan pendukung. Informan kunci adalah Kabid anggaran, kabid perbendaharaan dan kasubid akuntansi dan pelaporan. Sedangkan informan utama dan informan pendukung dipilih dengan teknik snowball sampling. Analisis data dilakukan  dengan tahap pengumpulan data, reduksi data display data dan melakukan membuat kesimpulan. Hasil analisis menunjukkan bahwa Dampak Pandemi Covid-19 menyebabkan Pemerintah Provinsi Riau melakukan refocusing dan realokasi anggaran sebanyak empat kali pergeseran anggaran. Pada tahap penatausahaan dan pertanggungjawaban terdapat permasalahan pencatatan pada Belanja Tidak Terduga yaitu tidak adanya juknis tentang penatausahaan Belanja Tidak Terduga, penentuan batasan belanja untuk keadaan darurat dan mendesak.  Permasalahan lainnya yaitu tidak  adanya data yang valid untuk penyaluran dana  bantuan bagi UMKM yang terdampak Covid-19 serta dokumen yang valid dalam pencatatan bantuan hibah dari pihak ke tiga. Penelitian ini memberikan kontribusi kepada pemerintah dalam membuat kebijakan dalam pengelolaan keuangan pada keadaan darurat bencana. Kata Kunci :  Pandemi Covid-19, Pengelolaan Keungan, Refocusing, Realokasi, Penatausahaan, Pertanggungjawaban

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