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JURNAL AKUNIDA
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INDONESIA
JURNAL AKUNIDA
Published by Universitas Djuanda Bogor
ISSN : 24423033     EISSN : 25500708     DOI : -
Core Subject : Education, Social,
Social Sciences Other
Jurnal Akunida merupakan media publikasi ilmiah yang memuat artikel-artikel di bidang akuntansi dan bisnis dengan ruang lingkup akuntansi keuangan, akuntansi biaya, akuntansi sektor publik dan sistem informasi akuntansi. jurnal ini didedikasikan untuk menumbuhkan kreasi dan petukaran ide diantara lingkungan akademisi, kalangan industri atau bisnis praktis, dan institusi pemerintah dalam bidang akuntansi.
Arjuna Subject : -
Articles 6 Documents
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Search results for , issue "Vol. 1 No. 2 (2015): December" : 6 Documents clear
ANALISIS RASIO KEMANDIRIAN, RASIO EFEKTIVITAS PAD, DAN RASIO EFISIENSI PAD PADA LAPORAN REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) KABUPATEN SUKABUMI Kartika, Deuis; Kusuma, Indra Cahya
Jurnal Akunida Vol. 1 No. 2 (2015): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (799.614 KB) | DOI: 10.30997/jakd.v1i2.77

Abstract

This research aims to determine financial performance in autonomous Regency of Sukabumi by analyzing of independency ratio, effectiveness ratio, and local revenue efficiency ratio of PAD on ABPD realization report of Sukabumi Regency. The data used is the budget realization report for fiscal year of 2009-2013. The data analysis usingdescriptive statistical methods. The results showed that financial independency of Sukabumi Regency for fiscal year of 2009-2013 amounted to an average of only 8.15% were classified as very low by showing the pattern of relationships instructive. Local revenue effectiveness ratio of Sukabumi Regency for fiscal year of 2009-2013 average achievement level of 105.67% of the budget set which is classified as very effective. Sukabumi financial performance of 2009-2013 fiscal year by Local Revenue efficiency ratio as very efficient with an average of 5.02% annually.
ANALISIS PERHITUNGAN HARGA POKOK PERSEDIAAN BAHAN BAKU DENGAN MENGGUNAKAN METODE FIFO DAN AVERAGE DALAM MENENTUKAN HARGA POKOK PESANAN TEH MEREK TONG TJI PADA PT SEDAP HARUM AN ANALYSIS CALCULATION OF COST OF RAW MATERIAL INVENTORY USING FIFO AND AVERAGE IN ORDER TO DETERMINE THE COST OF TEA BRAND TONG TJI IN PT SEDAP HARUM Widyastuti, Widyastuti; Afif, Muhammad Nur
Jurnal Akunida Vol. 1 No. 2 (2015): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (804.244 KB) | DOI: 10.30997/jakd.v1i2.74

Abstract

This study aims to get the value of goods made by the company in determining the cost of the order tea brand Tong Tji at PT. Sedap Harum with a method LIFO, FIFO, and AVERAGE. Data analysis method used is by way of comparative descriptive describe and compare the results of calculations performed between LIFO, FIFO and AVERAGE. The results showed the results of the analysis of the calculation of the order cost brand Tong Tji using LIFO, FIFO, and AVERAGE shows there is a difference. The value of the results of calculation of the cost per kg of products is based on the LIFO method amounted to 23 237, 22 977 and the FIFO method of AVERAGE method amounted to 23 023. The calculation results indicate that the LIFO method produces estimates of high production costs so that the gross profit of the company that received low. While the value of the FIFO method and AVERAGE generate estimated production costs low with high gross profit.Keywords: Stock Price, Frequency and Bid-ask spreads
IMPLEMENTASI SISTEM PENGENDALIAN INTERN TERHADAP PIUTANG PADA UNIVERSITAS DJUANDA BOGOR Hambani, Susy
Jurnal Akunida Vol. 1 No. 2 (2015): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (557.585 KB) | DOI: 10.30997/jakd.v1i2.123

Abstract

The implementation of Internal Control System receivable account at the Djuanda University more selling their services on credit and receivables has a relatively large value of the total assets owned university often resulting in problems such as a delay in the receipt of payment, less careful in bookkeeping. The object of this research is a Private University in Bogor. The design research used explanatory method, the data collection techniques used Study Library and Study pitch. Analyzing data with descriptive method, and the method of data analysis with comparative descriptive techniques. The results showed Receivable Accounting Systems Implementation of SPP in general have been carried out properly. This is demonstrated by the implementation of elements implementation of Internal Control System, which is the application of internal element check that the accuracy of data and information can be achieved, but there are still weaknesses in the internal control system of the other.Keywords: Internal Control System, Accounts Receivable, Djuanda University
ANALISIS PEMILIHAN MODEL PREDIKTOR FINANCIAL DISTRESSTERBAIK (PERBANDINGAN ANTARA THE ZMIJEWSKI MODEL, THE OHLSON MODEL, THE ALTMAN MODEL, DAN THE SPRINGATE MODEL) Susandra, Farizka
Jurnal Akunida Vol. 1 No. 2 (2015): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (958.103 KB) | DOI: 10.30997/jakd.v1i2.118

Abstract

This study aims to choose the best financial distress models between The Zmijewski Model, The Ohlson Model, The Altman Model and The Springate Model in manufacturing industries listed in the Indonesia Stock Exchange. Samples from this study are industries that satisfied the criteria of purposive sampling. This study took the 2006 - 2007 period is estimated as the sample, and 2008 - 2009 as the year of the validation samples. SPSS 16.0 is applied to process the data of this study. The model used to test the hypothesis logistic regression (logit) analyzes were applied SPSS 16.0.Logistic regression (logit) analysis shows that the Zmijewski Model, The Ohlson Model, The Altman Model and The Springate model can be used to predict financial distress. Meanwhile, both the Zmijewski Model, The Ohlson Model, The Altman Model and The Springate model can be used to predict financial distress, financial difficulties of prediction accuracy rate of the companies listed in the Indonesia Stock Exchange using the Springate model is 25.2% higher than the 1.3% Zmijewski Model, The Ohlson Model of 22.7% and 15% of The Altman model.Keywords: Financial Distress, logit, Zmijewski, Ohlson, Altman, Springate.
PENGARUH HARGA SAHAM DAN FREKUENSI PERDAGANGAN SAHAM TERHADAP BID-ASK SPREAD (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG MELAKUKAN STOCK SPLIT DI BURSA EFEK INDONESIA SELAMA PERIODE 2009-2014 Patoni, Ahmad; Lasmana, Andy
Jurnal Akunida Vol. 1 No. 2 (2015): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (809.122 KB) | DOI: 10.30997/jakd.v1i2.84

Abstract

The purpose of this study was to examine the effect of stock prices and trading frequency of the bid-ask spread on a manufacturing company doing stock split. The population in this study is a manufacturing company doing stock split which consists of 28 companies. Determination of the study sample consists of 24 companies conducted using purposive sampling method.As for hypothesis testing and research instruments using multiple regression analysis SPSS 20.0. Results of this study prove that the stock price does not affect the bid-ask spread. While the frequency stock trading affect the bid-ask spread.
IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP PROSES PENGADAAN BARANG DAN JASA PADA SATUAN POLISI PAMONG PRAJA KOTA BOGOR Purwanto, Edi; Setiawan, Ade Budi
Jurnal Akunida Vol. 1 No. 2 (2015): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.83 KB) | DOI: 10.30997/jakd.v1i2.78

Abstract

This study aimed to analyze the internal control system against government goods and services procurement process on Satuan Polisi Pamong Praja Bogor city, researchers used the method is deskristif comparative where this research is to compare. Done by comparing the Government Regulation No. 60 Year 2008 concerning Internal Control Systems Government by Presidential Decree No. 4 of 2015 On Procurement of Government Goods/Services in the process of procurement of goods and services to Satuan Polisi Pamong Praja Bogor city. Results of the analysis showed was conducted in accordance with Government Regulation No. 60 Year 2008 concerning government internal control system which includes control environment, risk assessment, control activities, information and communication, and monitoring but still there are indicators of vulnerability is discovered that the lack of human resources who possess a certificate of procurement goods and services in order to supervise the activities can be more awake quality and work in accordance with the schedule already planned. This is done in order to achieve effective financial management and efficient.

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