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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 190 Documents
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PENGARUH RETURN ON ASSET (ROA), DEBT TO EQUITY RATIO (DER), CURRENT RATIO (CR), DAN TOTAL ASSETS TURNOVER (TAT) TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG MASUK DALAM KATEGORI INDEKS LQ-45 DI BURSA EFEK INDONESIA Zamzami, Karlina Karimah; Afif, M Nur
Jurnal Akunida Vol. 1 No. 1 (2015): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (683.385 KB) | DOI: 10.30997/jakd.v1i1.185

Abstract

This study aimed to examine the effect of Return on Assets (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), and Total Assets Turnover (TAT) to return the stock at a manufacturing company in the category of LQ-45 index in Stock Securities Indonesia. The study was conducted using quantitative methods with a total sample of 20 companies is determined by purposive sampling method. Method of hypothesis testing using F test, t-test, and multiple linear regression. The results is Return on Assets (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), and Total Assets Turnover (TAT) effect on stock returns. As partial the Return on Assets (ROA) and Total Asset Turnover (TAT) significantly influence stock returns. While the Debt to Equity Ratio (DER) and the Current Ratio (CR) does not significantly affect stock returns.Key Words : Return on Asset, Debt to Equity Ratio, Current Ratio, Total Assets Turnover, and Stock Return.
PENGARUH EFESIENSI, EFEKTIFITAS ASSETS TERHADAP LEVERAGE DAN DAMPAKNYA TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2009-2014 Melani, Maria Magdalena
Jurnal Akunida Vol. 3 No. 2 (2017): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (709.206 KB) | DOI: 10.30997/jakd.v3i2.988

Abstract

This research is aims to analyze the influence of efficiency, effektiveness of assets on leverage and its impact on stock returns on coal mining sector companies listed on the stock exchange Indonesia period 2009-2014. This research used purposive sampling method and obtain research samples as many as 9 companies doing an IPO on the Stock Exchange. Methods of analysis of research data using descriptive statistics for the description of the object of research, simultaneous test methods ( F test ) to assess the assumptions of multiple regression equations, and to test hypotheses using sub model of structure 1 test and sub model of structure 2 test. The test results showed simultaneous NPM, TATO, and DER has a significant effect on stock exchange. In Partial NPM significant positive effect on stock exchange, DER significant negative effect on stock exchange, and NPM significant negative effect on DER.Keywords : Stock Exchange, Debt of Equity Ratio, Net Profit Margin, and Total Asset Turn Over
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 HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PRODUK GARMENT Afif, Muhamad Nur; Rismawati, Rismawati
Jurnal Akunida Vol. 5 No. 1 (2019): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.477 KB) | DOI: 10.30997/jakd.v5i1.1825

Abstract

Harga Pokok Produksi adalah total biaya yang dipakai dalam kegiatan produksi. Berkaitan dengan hal tersebut maka penelitian ini dilakukan untuk mengetahui perhitungan harga pokok produksi (HPP) dalam menentapkan harga penjualan produk pada perusahaan manufaktur yang berproduksi dalam bidang industri garment yaitu PT. Yongjin Javasuka Garment Sukabumi. Penelitian ini bertujuan untuk mendapatkan hasil analisis terhadap perhitungan biaya pokok dalam menetapkakan harga penjualan produk. Penelitian ini menggunakan metode deskriptif kuantitatif dengan menganalisis sumber data berupa laporan biaya hingga menjadi harga jual produk untuk style S00006. Hasil daripada penelitian ini yaitu dalam menghitung harga pokok produksi untuk dapat menetapkan harga jual produk pada perusahaan tersebut masih terdapat kelemahan yaitu adanya perbedaan cost making sebelum produksi dan setelah produksi yang berpengaruh terhadap penentuan harga penjualan seperti pada kasus style S00006 terjadi perbedaan dengan selisih sebesar $705 atau sekitar Rp. 9.517.500 jika nilai $1 = Rp.13.500 dan hal tersebut tentunya mengurangi nilai laba yang telah ditentukan sebelumnya.
ANALISIS KINERJA KEUANGAN MENGGUNAKAN EARLY WARNING SYSTEM PADA PT ASURANSI UMUM BUMIPUTERA MUDA 1967 Afif, M Nur; Karmila, Mila
Jurnal Akunida Vol. 2 No. 2 (2016): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.394 KB) | DOI: 10.30997/jakd.v2i2.1401

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan menggunakan  Early Warning System  pada PT Asuransi Umum Bumiputera Muda 1967 selama periode 2011-2014. Penelitian ini menggunakan penelitian deskriptif dengan metode analisis yang digunakan adalah analisis rasio Early Warning System. Adapun rasio early warning system yang digunakan dalam penelitian ini meliputi Rasio Solvabilitas ( Solvency Margin Ratio ), Rasio Likuiditas (Liabilities to Liquid Assets Ratio), Rasio Underwriting, Rasio Beban Klaim ( Incurred Loss Ratio ), Rasio Kecukupan Dana ( Adequancy of Capital Funds ) dan Rasio Pertumbuhan Premi (Premium Growth Ratio). Hasil analisis dalam penelitian ini menunjukan bahwa kinerja keuangan pada PT Asuransi Umum Bumiputera Muda 1967 di lihat dari rasio solvabilitas, rasio likuiditas dan rasio beban klaim dalam kondisi baik. Sedangkan dilihat dari rasio underwriting, rasio kecukupan dana dan rasio pertumbuhan premi dalam kondisi yang tidak baik. Kata kunci : Kinerja Keuangan, Early Warning System
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.
PENGARUH PENERAPAN SAP DAN SPIP TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA BOGOR DENGAN KOMPETENSI SDM SEBAGAI VARIABEL MODERATING Setiawan, Ade Budi; Tami, Rizki Putra
Jurnal Akunida Vol. 4 No. 1 (2018): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (978.295 KB) | DOI: 10.30997/jakd.v4i1.1386

Abstract

Local goverment financial statement in Bogor City for the last five years are still given fair opinion withthe exception by BPK. This research aims to determine effect of application Government AccountingStandards, and the Government Internal Control System on the quality of local goverment financialstatement in Bogor City with the Competence of Human Resources as moderating variable. The method ofthis research design is using survey methods with data collection method using questionnaires. Thepopulation in this research were employees in 39 financial administration officials in Regional Work unit(SKPD) of Bogor City, with using purposive sampling technique, so that the selected 195 employees thatthe research sample. The analysis technique used is MRA. The result of the analysis showed that simultantest or partial test, application of the Government Accounting Standards and Government Internal ControlSystem have significant impact on the quality of local government financial statement. The competence ofhuman resources as moderating variables can moderated the effect of the Government AccountingStandards and Government Internal Control System on the quality of local government financial statement.Coefficient of determination of 61,4 percent, while the rest 38,6 percent is explained by other variables.
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
IMPLEMENTASI KMK NOMOR 1981 TAHUN 2010 PADA BLUD RSUD CIMACAN Lasmana, Andy; Yusuf, Muhammad
Jurnal Akunida Vol. 4 No. 2 (2018): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.557 KB) | DOI: 10.30997/jakd.v4i2.1555

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan dalam penyajian laporan keuangan RSUD Cimacan berstatus PPK-BLUD penuh dengan mengacu pada Keputusan Menteri Kesehatan (KMK) No.1981/2010 Tentang Pedoman Akuntansi Badan Layanan Umum-Rumah Sakit disetujui Menteri Keuangan dengan No. S-5342/MK.5/2010. Analisis data bersifat deskriptif kualitatif dengan metode komparatif yaitu membandingkan penerapan atas penyajian informasi laporan keuangan yang telah disusun RSUD Cimacan dengan laporan keuangan berdasarkan KMK No.1981 Tahun 2010. Komponen lengkap laporan keuangan terdiri dari neraca, laporan operasional, laporan arus kas & CaLK. Hasil penelitian menunjukan bahwa penyajian pada laporan keuangan RSUD Cimacan berstatus BLUD penuh secara garis besar telah sesuai dengan KMK No. 1981/2010 dalam menyajikan laporan keuangan, namun belum menyajikan laporan arus kas berbasis Standar Akuntansi Pemerintah (SAP) yang disesuaikan didalam PP No.71/2010 untuk entitas pelaporan pada keuangannya dalam hal konsolidasi, juga sebagai kebutuhan untuk pihak berkepentingan.
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)

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