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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 PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP RENTABILITAS EKONOMI PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) DI KABUPATEN SUKABUMI Permata, Frinca
JURNAL AKUNIDA Vol 1, No 1 (2015): June
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (798.787 KB) | DOI: 10.30997/jakd.v1i1.103

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas dan perputaran piutang terhadap rentabilitas ekonomi pada Koperasi Pegawai Republik Indonesia (KPRI) di Kabupaten Sukabumi.Populasi dalam penelitian ini adalah laporan keuangan tahun 2007-2011 Koperasi Pegawai Republik Indonesia (KPRI) di Kabupaten Sukabumi yaitu 36 KPRI.Sampel yang diambil adalah laporan keuangan KPRI berjumlah 6 KPRI.Pengambilan sampel dilakukan dengan teknik purposive sampling.Adapun variabel dalam penelitian ini adalah perputaran kas dan perputaran piutang sebagai variabel bebas serta rentabilitas ekonomi sebagai variabel terikat.Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda.Hasil penujian secara simultan dan parsial terdapat pengaruh perputaran kas dan perputaran piutang terhadap rentabilitas ekonomi pada Koperasi Pegawai Republik Indonesia (KPRI) di Kabupaten Sukabumi.
AKUNTABILITAS KINERJA AKUNTAN PENDIDIK BERDASARKAN KOMPETENSI AKUNTAN DAN ETIKA PROFESIONAL ( Studi Empiris Pada Perguruan Tinggi Swasta di Bogor ) Mukmin, Mas Nur; Wulansari, Hesti
JURNAL AKUNIDA Vol 3, No 2 (2017): December
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (778.498 KB) | DOI: 10.30997/jakd.v3i2.979

Abstract

This research has purpose to know influence of competence accountant educator, professional ethics accountant performance of educator accountant at private university in Bogor. Population that is accountant educator. Samples amounted to 75 respondents from 9 private universities Bogor. Sampling method this research using non probability sampling. The analytical method used this research validity test, reliability test, classical assumption test, multiple regression analysis, coefficient of determination (R2), F test and T test. Based the results the research, it is known that the competence of educators accountant simultaneously and partially influence the accountability of the accountants performance of educators, professional ethics simultaneously influence but not partially influence the accountants performance accountant accountability. Contribution amount influence of competence of educator accountant, professional ethics can use to explain accountant performance of 46.7 percent.Keywords: Competence, professional ethics, performance accountability
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 : Fakultas Ekonomi 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
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN FRAUD PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) DI KOTA BOGOR Susandra, Farizka; Hartina, Siti
JURNAL AKUNIDA Vol 2, No 2 (2016): December
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (943.035 KB) | DOI: 10.30997/jakd.v2i2.1402

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh opportunity, rationalization, dan collusion terhadap kecenderungan fraud. Populasi dalam penelitian ini adalah Dinas di Kota Bogor. Pengambilan sampel penelitian ini menggunakan metode quota sampling dengan criteria pegawai yang berada pada subbagian keuangan atau yang bertanggungjawab terhadap pengelolaan keuangan pada masing – masing dinas. Data dalam penelitian ini diperoleh dengan cara menyebarkan kuesioner kepada 84 responden di 14 Dinas di Kota Bogor. Pengujian hipotesis dan instrument penelitian menggunakan alat analisis regresi linier berganda. Hasil penelitian ini membuktikan bahwa: opportunity dan collusion berpengaruh terhadap kecenderungan fraud. Sedangkan rationalization tidak berpengaruh terhadap kecenderungan fraud. Kata Kunci : opportunity, rationalization, collusion, dan fraud
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 : Fakultas Ekonomi 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.
PENGARUH MINAT BELAJAR KETERSEDIAAN SARANA PENDIDIKAN DAN KOMPETENSI DOSEN TERHADAP PEMAHAMAN PSAK KONVERGENSI Marsudi, Joko; Gustiani, Delita Septia
JURNAL AKUNIDA Vol 4, No 1 (2018): June
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (611.921 KB) | DOI: 10.30997/jakd.v4i1.1388

Abstract

Pemahaman PSAK Konvergensi menjadi hal penting bagi mahasiswa jurusan akuntansi untuk  membuat laporan keuangan yang sesuai dengan standar dan dapat diterima umum sehingga menghasilkan lulusan-lulusan akuntansi yang memiliki bekal ilmu pengetahuan mengenai PSAK Konvergensi. Populasi dalam penelitian ini adalah mahasiswa S-1 Program Studi Akuntansi Perguruan Tinggi yang berstatus aktif di Kota Bogor yaitu 571 mahasiswa. Pengambilan sampel dilakukan dengan menggunakan metode proportionate stratified random sampling, dari metode tersebut dapat ditentukan jumlah sampel sebanyak 235 dengan menggunakan data primer  dan instrumen kuesioner. Teknik analisis data yang digunakan adalah teknik analisis regresi berganda. Hasil penelitian menunjukan bahwa mahasiswa S-1 Program Studi Akuntansi di Kota Bogor mayoritas perempuan yang berusia antara 21-25 tahun dengan latar belakang pendidikan sebelumnya dari jurusan IPS. Adapun hasil tanggapan mahasiswa atas Minat Belajar, Ketersediaan Sarana Pendidikan, dan Kompetensi Dosen berpengaruh baik secara simultan maupun parsial terhadap Pemahaman PSAK Konvergensi dengan kontribusi sebesar 51 persen dan Kompetensi Dosen menjadi variabel yang dominan.
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 : Fakultas Ekonomi 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
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 : Fakultas Ekonomi 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.
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 : Fakultas Ekonomi 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
ANALISIS VALUE FOR MONEY PADA LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (LAKIP) BALAI PENELITIAN TERNAK CIAWI BOGOR Setiawan, Ade Budi; Gustia, Wenny
JURNAL AKUNIDA Vol 2, No 2 (2016): December
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (904.613 KB) | DOI: 10.30997/jakd.v2i2.1395

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh harga saham dan frekuensi perdagangan saham terhadap bid-ask spread pada perusahaan manufaktur yang melakukan stock split. Populasi dalam penelitian ini adalah perusahaan manufaktur yang melakukan stock split yang terdiri dari 28 perusahaan. Penentuan sampel penelitian yang berjumlah 24 perusahaan dilakukan menggunakan metode purposive sampling.Sedangkan untuk pengujian hipotesis dan instrumen penelitian menggunakan alat analisis regresi berganda SPSS 20.0. Hasil penelitian ini membuktikan bahwa: harga saham tidak berpengaruh terhadap bid-ask spread. Sedangkan frekuensi perdagangan saham berpengaruh terhadap bid-ask spread.Kata Kunci: Harga Saham, Frekuensi dan Bid-ask Spread

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