cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
JURNAL AKUNIDA
Contact Email
jurnal.akunida@gmail.com
Phone
-
Journal Mail Official
jurnal.akunida@gmail.com
Editorial Address
-
Location
Kota bogor,
Jawa barat
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
 1 
Search results for , issue "Vol. 2 No. 1 (2016): June" : 6 Documents clear
ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. JASA RAHARJA (PERSERO) KANTOR PERWAKILAN BOGOR Putri, Susanti Eka; Setiawan, Ade Budi
Jurnal Akunida Vol. 2 No. 1 (2016): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.02 KB) | DOI: 10.30997/jakd.v2i1.619

Abstract

This research carry to know the internal control systemof cash in company BUMN (State Owned Company Engaged) in the sector of accident insurance servicesroad traffic, that is PT. Jasa Raharja (Persero) Representative Office Bogor at street Ahmad Yani Number 48 Bogor . This research to intend to know the internal control system of cash related receive of premium and expenses of policy that is to run in PT. Jasa Raharja (Persero) Representative Office Bogor. The internal control is something system and procedure applied by company management on order to save the company’s assets from action fraud, thief, intended or unintended errors, careless, or negligence officer, as well as to check the validity or accuracy and reliability of an enterprise accounting data, and aims to improve the efficiency of its operations, to support compliance policies predetermined by the company. This research to use descriptive analysis with approach qualitative. Output of research already carry have shown that internal control of cash on procedure receive premium and expenses policy in PT. Jasa Raharja (Persero) Representative Office Bogor already adequate and to run suitable the conditions set by the company. It is evidenced by the documents used, related parties in the process receive and expenses of cash of company, as well as process to run activity receive and expenses of cash, most have been in accordance with the Standard Operating Procedures (SOP) of company, as well as most of theInternal control of cash also complies with the elements of internal control.Keywords: Internal Control of Cash Receive and Expenses
PENGARUH PEMBIAYAAN MUDHARABAH, PEMBIAYAAN MUSYARAKAH, DAN PEMBIAYAAN MURABAHAH TERHADAP PROFITABILITAS PADA BANK SYARIAH MANIDIRI DAN BANK MUAMALAT INDONESIA (Studi pada Bank Umum Syariah Yang terdaftar di Bank Indonesia Periode Triwulan I 2007- Triwulan IV 2014) Sari, Mulia; Afif, M Nur
Jurnal Akunida Vol. 2 No. 1 (2016): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (891.583 KB) | DOI: 10.30997/jakd.v2i1.606

Abstract

This study aimed to analyze the effect of financing, Musharaka financing and murabaha financing to profitability. This study uses return on assets (ROA) as an indicator of bank profitability. The population was Islamic Banks (BUS) which is registered in Bank Indonesia in the first quarter of 2007 - the fourth quarter of 2014. The sample in this study using purposive sampling technique. The results showed that the simultaneous effect of financing, Musharaka financing and murabaha financing to the profitability of 17.8%, while the remaining 82.2% is explained by other variables outside the model. That is, that the value of the contribution the effect of financing, Musharaka financing and murabaha financing to the profitability of 17.8% and the remaining 82.2% is influenced by other variables. Partially, the variable of financing and Musharaka financing significant effect on profitability, with a coefficient of amounting to 2,651 and 2,079 to the value of 0,010 and 0,042 t significance (significance t <0.05). While variable murabaha financing a significant and negative impact on profitability, with a coefficient of -3.593 with a significance value of 0.001 <0.05.Keywords: mudaraba, musharaka, murabaha, profitability
ANALISIS PEMBENTUKAN CADANGAN SEBELUM DAN SESUDAH PENERAPAN METODE IMPAIRMENT TERHADAP KINERJA KEUANGAN PT. BANK NEGARA INDONESIA (PERSERO) Imelda, Tjut Meutia
Jurnal Akunida Vol. 2 No. 1 (2016): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.385 KB) | DOI: 10.30997/jakd.v2i1.609

Abstract

Changes in Accounting Guidelines for Indonesian Banking (Pedoman Akuntansi Perbankan Indonesia / PAPI) after a revision of PSAK No. 55 of 2008 on the establishment of allowance for losses using impairment methods, give the phenomenon that the backup can be processed to enhance and improve financial performance. Based on the research results, revealed that in 2007, prior to the declaration of regulatory changes regarding loss reserves, BNI financial performance conditions seem low, the low Return on Assets, Return on Equity and the Minimum Capital Requirement and the high of the ratio of Operating Expenses to Operating Income and Non Performing Loan.Growth of allowance forlosses established by BNI seen to decline during the transition period ofimpairment method application. During the transitional period of implementation (2009-2011) shows that the method of impairment impact on the financial performance of growth is so high and good, especially the customer deposits, income for the year, earnings per share, Return on Asstes, Return on Equity, and the Minimum Capital Requirement and low of Operating Exepenses compared to Operating Income and Non Performing Loans. After the transitional period of impairment method aplication (2011), the ratio of loan loss reserves established against the loan is below average. With the implementation of the policy by using impairment methods of allowance for losses can help BNI to fix and improve their financial performance.Keywords: PPAP, CKPN, Allowance for Losses, Impairment Method, Bank Financial Performance.
ANALISIS PREDIKSI KEBANGKRUTAN MODEL ALTMAN Z-SCORE DALAM UPAYA PENILAIAN KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODE 2010 – 2014 Hermawan, Riana Agustiana; Kusuma, Indra Cahya
Jurnal Akunida Vol. 2 No. 1 (2016): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (779.522 KB) | DOI: 10.30997/jakd.v2i1.610

Abstract

Jakarta Islamic Index the period of 2010-2014. By using Altman Z-Score model, counting each of distress prediction at every mining company that number 7. Analysis of tecnique in use is Altman Z-Score Model by formula Z = 1,2X1 + 1,4X2 + 3,3X3 + 0,6X4 + 1,0X5. Assessment criteria of Z > 2,99 categorized as health company, 1,81 < Z < 2,99 categorized as company in grey area or prone bangkrupt, and Z < 1,81 categorized as bangkrupt company. During research period showed that research in years 2010 has 100% or all of company sample in health condition, in years 2011 has 6 companies on health condition dan has 1 company on grey area condition. Meanwhile in 2012 years, has 5 companies on health condition dan 2 companies on grey area condition. In years 2013 has 5 companies on health condition, 1 company on grey area condition and 1 company on bangkrupt condition. In years 2014 has 5 companies on health condition, 1 company on grey area condition and 1 company on bangkrupt condition.Keywords : Altman Z-Score, Distress Prediction
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAHAN (SPIP) TERHADAP KETERANDALAN LAPORAN KEUANGAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA UPTP XXXIII CISEENG KABUPATEN BOGOR Hutomo, Yoyok Priyo; Damayanti, D
Jurnal Akunida Vol. 2 No. 1 (2016): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (893.427 KB) | DOI: 10.30997/jakd.v2i1.608

Abstract

The purpose of this study was determine the effect of the Government Internal Control System (SPIP) which refers to Regulation No. 60 of 2008 on the reliability of financial statements of the maagement of school operational funds (BOS). Tests conducted on 47 elementary and junior high schools in the region recipient BOS UPTP XXXIII Ciseeng District of Bogor. Collecting data using kuisiner instruments and analytical testing using IBM SPSS program version 22. The research method used in this research is quantitative deskriprif with the object used is 60 BOS is the principal manager and treasurer in District Ciseeng. From these results we can see the effect of simultaneously SPIP positive effect amounting to 86.3% while partial control environment, risk assessment, control activities and monitoring of information and communication positively influential to the reliability of financial statements BOS.Keywords: BOS, SPIP, Control Environment, risk assessment, control activities. And accounting information, and Monitoring.
ANALISIS KINERJA KEUANGAN PT. SANSHIRO HARAPAN MAKMUR DENGAN MENGGUNAKAN METODE DU PONT SYSTEM Syam, Alim; Lasmana, Andy
Jurnal Akunida Vol. 2 No. 1 (2016): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (656.726 KB) | DOI: 10.30997/jakd.v2i1.616

Abstract

This research is aims to knowledge financial performace of company if it is analyzed using methode Du Pont System. Financial ratio analysis with Du Pont System analysis aproach is analysis to show the relationship between Net Profit Margin (NPM), asset circulation or Total Assets Turn Over (TATO) and Return On Investment (ROI) to determine company Return On Equity (ROE). Type research is descriptive. Data source includes primary and secondary data. Data collection technique is documentation and interview. The result showed that the performance of PT. Sanshiro Harapan Makmur, seen in Return On Equity (ROE) and Return On Investment (ROI) tended to decline during the periode 2010-2014. Return On Equity (ROE) is caused by several things, among them is inefficiency in the total cost increases and not balanced with the Earning After Tax (EAT), Net Profit Margin (NPM) that fluctuating for five years.Keywords : Net Profit Margin (NPM), Total Assets Turn Over (TATO), Return On Investment (ROI), Return On Equity (ROE)

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2016 2016


Reset
Filter By Issues
All Issue Vol. 11 No. 1 (2025): June Vol. 10 No. 2 (2024): December Vol. 10 No. 1 (2024): June Vol. 9 No. 2 (2023): December Vol. 9 No. 1 (2023): June Vol. 8 No. 2 (2022): December Vol. 8 No. 1 (2022): June Vol. 7 No. 2 (2021): December Vol. 7 No. 1 (2021): June Vol. 6 No. 2 (2020): December Vol. 6 No. 1 (2020): June Vol. 5 No. 2 (2019): December Vol. 5 No. 1 (2019): June Vol 4, No 2 (2018): December Vol. 4 No. 2 (2018): December Vol. 4 No. 1 (2018): June Vol 4, No 1 (2018): June Vol. 3 No. 2 (2017): December Vol 3, No 2 (2017): December Vol. 3 No. 1 (2017): June Vol 3, No 1 (2017): JUNE Vol 2, No 2 (2016): December Vol. 2 No. 2 (2016): December Vol. 2 No. 1 (2016): June Vol 2, No 1 (2016): June Vol 1, No 2 (2015): December Vol. 1 No. 2 (2015): December Vol. 1 No. 1 (2015): June Vol 1, No 1 (2015): June More Issue