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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.
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Articles 6 Documents
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Search results for , issue "Vol. 3 No. 1 (2017): June" : 6 Documents clear
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI TEH SEDAP WANGI MENGGUNAKAN METODE HARGA POKOK PROSES PADA PT. SARIWANGI A.E.A Afif, Muhammad Nur; Rahmawati, Dera Rahayu
Jurnal Akunida Vol. 3 No. 1 (2017): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (778.293 KB) | DOI: 10.30997/jakd.v3i1.976

Abstract

This research aims to determine production cost of Sedap Wangi tea using by cost method at PT. Sariwangi A.E.A. TheCalculation of cost production using by cost method process is collected in a production department. Cost method process used weighted average method. Methods and tools of the data collection by interview and collection of data obtained directly from the company, and the result of this research calculation the cost production by using cost method process Produce cost of production is same with the calculation by the company, so it can be said that the calculation of cost production at PT. Sariwangi A.E.A complies done. Calculation of the cost production is influenced by the product is lost in the process and load of cost. Cost of the highest production at PT. Sariwangi A.E.A contained in quartile 4 the period October-Decemberbecause in that period decreased production yield and many products lost in the process. Cost of production in the quartile 4 of Rp 54.742. Lowest Cost of production happen in quartile 2 period April-june, because the result of increased production in the period and not a lot of product is lost in the process. Cost of production in the quartile 2 of Rp 48.004.Key words : Cost of Production, Cost of Process Method
PENGAMBILAN KEPUTUSAN KEUANGAN DENGAN PENDEKATAN ANALISIS RASIO KEUANGAN PADA RSUD CIAWI KABUPATEN BOGOR Susandra, Farizka; Gandara, Itang
Jurnal Akunida Vol. 3 No. 1 (2017): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (727.569 KB) | DOI: 10.30997/jakd.v3i1.986

Abstract

Research comparative descriptive is a study to analyze the financial ratios as a financial decision on hospitals Ciawi Bogor Regency using ratio analysis, liquidity, solvency, activity, profitability, and 7 indicators of financial ratios and other aspects of compliance management BLUD in assessing the financial performance of hospitals ie cash ratio, current ratio, accounts receivable collection period, fixed asset turnover, return for an investment / on assets, return for equity and operating income over operating costs. The results showed that the analysis of the financial performance of Bogor Regency Hospital Ciawi based analysis of the liquidity ratio, solvency, activity and profitability showed good performance and is based on financial performance indicators of hospitals, the financial performance of the Bogor Regency Ciawi Hospital in 2011-2014 included in honors / healthy. Financial decision that should be done is to maintain the level of liquidity, solvency, activity. For the assessment of the level of profitability is still low can be done through the improvement of service in order to revenues from services is increasing as the improvement of facilities and infrastructure of hospitals, increased utilization of asset value, and the increase in the number of employees in the service and cost control services and general administrative expenses are still high and if possible there are adjustments to tariffs.Keywords: Liquidity,  Solvency,  activity,  profitability,  and financial  decision making.
PENGARUH INVESTASI ASET TETAP DAN BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL PADA PT. SANSHIRO HARAPAN MAKMUR Mukmin, Mas Nur; Gusprasetyo, Gusprasetyo
Jurnal Akunida Vol. 3 No. 1 (2017): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (610.174 KB) | DOI: 10.30997/jakd.v3i1.978

Abstract

Research the purpose of this is to determine the influence of Fixed Assets Investment and Operating Expenses to Operating Income simultaneously and partially in PT Makmur Sanshiro expectations. This research is classified as causal research. Analysis of data using multiple linear regression . The results showed, simultaneously Fixed Asset Investment and Operating Costs Operating affect the revenue. Only partially influenced Operating Cost to Operating Income.Keywords: Fixed Asset Investment, Operating Expenses, Operating Income
PENGARUH INTELEGENCE QUOTIENT (IQ), EMOTIONAL QUOTIENT (EQ), DAN SPIRITUAL QUOTIENT (SQ) TERHADAP PEMAHAMAN AKUNTANSI SISWA DI SMK SUMPAH PEMUDA 2 Kusuma, Indra Cahya; Rizki, Lody Mangku
Jurnal Akunida Vol. 3 No. 1 (2017): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (610.945 KB) | DOI: 10.30997/jakd.v3i1.980

Abstract

This research is replicated from Rahman (2014) and Pasek (2015). This research aim to examine impact of Intelectual Quotient, Emotional Quotient, and Spritual Quotient to wards Understanding of Accountancy. This study used a survey method that uses primary data collected from questionnaires. The population in this study were student of the Concentration of Accounting at SMK Sumpah Pemuda 2 Ciawi. The member of sample taken in this study are 31 student XII Classi. Hypotesis tets use liniear coreelation and regression. Result of the hypothesis test indicate that Intelectual Quotient, Emitional Quotient, and Spiritual Quotient has positive correlation with understanding of Accountancy. The result showed simulataneous Intelectual Quotient, Emotional Quotient, and Spiritual Quotient has significantly impact toward Understanding of Accountancy. In parcial Intelectual Quotient has a Positive and significant impact towards Understanding of Accountancy, meanwhile Emotional Quotient and Spiritual Quotient has not impact towards Understanding of Accountancy.Key word: Intelectual Quotient (IQ), Emotional Quotient (EQ), Spiritual Quotient (SQ), and Understanding of Accountancy.
ANALISIS KINERJA MANAJERIAL BERDASARKAN PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN, PARTISIPASI ANGGARAN DAN IMPLEMENTASI STRATEGI PADA PDAM TIRTA PAKUAN KOTA BOGOR Lasmana, Andy; Nofiyati, Nofiyati
Jurnal Akunida Vol. 3 No. 1 (2017): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (776.328 KB) | DOI: 10.30997/jakd.v3i1.982

Abstract

This study aim is analyze influence of responsibility accounting, budgetary participation, and strategic implementation to manajerial performance at PDAM Tirta Pakuan Town of  Bogor.  Data in this study is a primer data that is questionair and interview with relevan parties. Sample in this study is 42 respondents are the lower managers until the middle managers. Instrument in this syudy are analized by validities, reliabilities,and classical assumption. The analyze techniquesed is multiple regression analyzed and hypothesis testing with t test. The result is indicated that responsibility accounting, budgetary participation, strategic implementation have a positif significant impact to manajerial performance particially and simultan.Key words:  Responsibility accounting, budgetary participation, strategic implementation, manajerial performance.
ANALISIS KONTRIBUSI DAN EFEKTIVITAS SUMBER-SUMBER PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) PADA PEMERINTAH DAERAH KABUPATEN CIANJUR Setiawan, Ade Budi; Surtini, Eneng
Jurnal Akunida Vol. 3 No. 1 (2017): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.527 KB) | DOI: 10.30997/jakd.v3i1.984

Abstract

This research aims to examine how much the effectiveness source of the local goverment income and the contribution of revenue collection at Regional Income of  Cianjur Regency, especially in the Regency of Cianjur in increasing source of local goverment income.  The unit of analisys was the Report of Income and Expenditure Budget Calculation period 2012 – 2014.  The method in this research is using descriptive methods,  with effectiveness analisys and contribution analisys as the instrument of the analisys.  The results of this research conducted shows that the average of the effectiveness of the Local Tax is 107,31 percent (very effective), Local Retribution is 105,49 percent (very effective),  Local Wealth Management is 95,54  percent (quite effective), and Other Legitimate Income is 112,51 percent (very effective).  Level of contribution of  source of local goverment income in period 2012 – 2014 strart at 0,30 percent until 10,13 percent and the result is very qiute and quite.Key word: Effectiveness, Contribution, Source of Income, Local Revenue, Local Goverment of Cianjur Regency

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