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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.
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Articles 190 Documents
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ANALISIS LAPORAN KEUANGAN RUMAH SAKIT BERDASARKAN KMK NOMOR 1981 TAHUN 2010 PADA RSUD CIMACAN Afif, Muhammad Nur; Yusuf, Muhammad
Jurnal Akunida Vol. 3 No. 2 (2017): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.039 KB) | DOI: 10.30997/jakd.v3i2.977

Abstract

This research was intended to determine the application in presentation of financial statements RSUD Cimacan full PPK-BLUD status with reference to the decree of the Minister of health (KMK) number 1981/MENKES/SK/XII/2010 about accounting guidelines of hospital public service agencies approved by Minister of finance number S-5342/MK.5/2010. Data analysis is qualitative descriptive with comparative method that is compare the application and presentation of financial statements prepared by RSUD Cimacan with financial statement based on KMK Number 1981 Year 2010. Complete components of financial statements comprise the balance sheet, operational reports, cash flow statements and notes to financial statements. The results showed that the presentation of financial statements of RSUD Cimacan full BLUD status generally has been in accordance with KMK Number 1981 Year 2010 in representation of financial statements, but have yet to present a cash flow statement based Government Accounting Standarts (SAP) according PP Number 71 Year 2010 for financial reporting entity in terms of consolidation, as well as a need for interested parties.Keywords : PPK-BLUD, KMK Number 1981 Year 2010, Financial statements
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
ANALISIS KARAKTERISTIK KEUANGAN TERHADAP INCOME SMOOTHING DENGAN STRUKTUR KEPEMILIKAN SEBAGAI PEMODERASI Suhaeni, Endang; Djaddang, Syahril; Anwar, Khoirul; Triwidatin, Yuppy
Jurnal Akunida Vol. 5 No. 1 (2019): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.616 KB) | DOI: 10.30997/jakd.v5i1.1827

Abstract

Tujuan  dari penelitian in adalah untuk menguji pengaruh dari nilai perusahaan, ukuran perusahaan, earning pershare, kepemilikan manajerial dan kepemilikan institusional terhadap perataan laba pada perusahaan perbankan swasta nasional yang ada di indoensia. sampel dalam penelitian ini berjumlah 70. Pengujian data menggunakan model persamaan struktural (SEMWarp-PLS 6.0).Hasil pengujian menunjukkan earing per share berpengaruh positif signifikan terhadap perataan laba. Kepemilikan Manajerial dan Kepemilikan Institusional berpengaruh positif terhadap perataan laba. Price Book Value dimoderasi oleh kepemilikan institusional bepengaruh sigifikan dan terbukti sebagai full moderasi. Size dimoderasi oleh kepemilikan institusional berpengaruh signifikan dan terbukti sebagai pure moderasi sedangkan earning per share dimoderasi oleh kepemilikan manajerial terbukti signifikan sebagai quasi moderasi.
PERSEPSI UMKM DALAM MEMAHAMI SAK EMKM Kusuma, Indra Cahya; Lutfiany, Via
Jurnal Akunida Vol. 4 No. 2 (2018): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1031.453 KB) | DOI: 10.30997/jakd.v4i2.1550

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sosialisasi SAK EMKM, tingkat pendidikan pemilik, persepsi pelaku UMKM dan pemahaman akuntansi terhadap implementasi SAK EMKM pada UMKM di Kota Bogor. Dan untuk mengetahui faktor yang paling dominan dalam implementasi SAK EMKM. Desain penelitian ini menggunakan metode survey dengan teknik asosiatif kausal. Penentuan sampel menggunakan purposive sampling sehingga terpilih 96 pemilik UMKM di Kota Bogor. Teknik analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukan bahwa sosialisasi SAK EMKM, tingkat pendidikan pemilik, persepsi pelaku UMKM dan pemahaman akuntansi secara simultan berpengaruh positif dan signifikan terhadap implementasi SAK EMKM. Secara parsial menunjukan bahwa semua indikator berpengaruh positif dan signifikan terhadap implementasi SAK EMKM pada UMKM di Kota Bogor. Besarnya kontribusi pengaruh sosialisasi SAK EMKM, tingkat pendidikan pemilik, persepsi pelaku UMKM dan pemahaman akuntansi terhadap implementasi SAK EMKM yaitu sebesar 57,5%. Pemahaman akuntansi merupakan variabel yang paling dominan terhadap implementasi SAK EMKM.
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 FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi Kasus Pada KPP Pratama Sukabumi) Melani, Maria Magdalena; Susanti, Lusi
Jurnal Akunida Vol. 4 No. 1 (2018): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (922.728 KB) | DOI: 10.30997/jakd.v4i1.1389

Abstract

Kepatuhan wajib pajak dalam membayar pajak merupakan posisi strategis dalam hal peningkatan penerimaan pajak, akan tetapi pada kenyataannya masih terdapat wajib pajak yang sengaja melakukan kecurngan sehingga menyebaabkan timbulnya tunggakan pajak. Teknik pengambilan sampel menggunakan simple random sampling, dengan menggunakan rumus slovin sehingga didapat 100 responden dalam penelitian. Pengumpulan data menggunakan teknik survey dengan melakukan penyebaran kuesioner. Pengujian dan analisis data menggunakan analisis regresi linier berganda dengan menggunakan program SPSS versi 20 for windows. Semua intrumen dalam penelitian ini valid dan reliabel, serta model yang digunakan layak untuk menjelaskan varibel kepatuhan wajib pajak. Hasil analisis dan pengujian hipotesis yang dilakukan menunjukan bahwa kesadaran wajib pajak, sanksi pajak dan pelayaanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak baik secara simultan maupun parsial. Besarnya kontribusi dalam penelitian ini sebesar 61 persen.
ANALISIS PENGUKURAN KINERJA SEBELUM DAN SESUDAH DITETAPKANNYA METODE BALANCED SCORECARD SEBAGAI TOLOK UKUR PENGUKURAN KINERJA Hasanah, Umi Uswatun; Setiawan, Ade Budi
Jurnal Akunida Vol. 1 No. 1 (2015): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.266 KB) | DOI: 10.30997/jakd.v1i1.109

Abstract

he Balanced Scorecard is one of the alternative performance measure that aims to combine the size of financial and non financial performance. This measurement is the result of a process based on its mission and strategy of a firm. There are four aspects that are measured in the Balanced Scorecard (BSC), financial perspective, customer perspective, internal business process perspective, growth and learning perspective. In practice, the Ministry of Finance there are four perspectives, stakeholder perspective, consumer perspective, internal business process perspective, learning and growth perspective. From these results it can be seen that after applying the balanced scorecard method of performance resulting higher performance compared to the prior application of the balanced scorecard method. So it can be concluded that the measurement of performance after the implementation of the balanced scorecard method compares favorably with the performance measurements before the application of balanced scorecard. With the balanced scorecard method of performance of the company's non-financial aspects can be measured and evaluation materials to help the organization achieve its intended purpose.Keywords : Performance Assessment, Balanced Scorecard
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK PADA KKP PRATAMA MAJALAYA Lasmana, Andy; Wiryanti, Dea Azmi
Jurnal Akunida Vol. 3 No. 2 (2017): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (749.183 KB) | DOI: 10.30997/jakd.v3i2.983

Abstract

This research was intended to analyze the effect of sunset policy, tax amnesty, and good governance on taxpayer compliance in Majalaya primary tax office. The population in this study are all registered taxpayer (corporate and individual taxpayer) in Majalaya primary tax office. The number of samples in this study amounted to 110 respondents. Sampling was done using probability sampling methods. Method of data analysis used in this research was by using validity test, reliability test, classic assumption test, multiple regression analysis, the coefficient of correlation, the coefficient of determination (R2 test), F-test, and t-test. Based on researches results, it can be concluded that simultaneously sunset policy, tax amnesty and good governance have an effect on taxpayer compliance. While partially, sunset policy and tax amnesty hasn’t effect on taxpayer compliance, different from good governance which have positive and significant impact to taxpayer compliance.Keywords : sunset policy, tax amnesty, good governance, dan tax compliance
PENGELOLAAN DANA PEMERINTAH DESA: KAJIAN PADA KECAMATAN BABAKAN MADANG, SUKARAJA DAN CIAWI Mukmin, Mas Nur; Maemunah, Siti
Jurnal Akunida Vol. 4 No. 2 (2018): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.293 KB) | DOI: 10.30997/jakd.v4i2.1558

Abstract

Pada dasarnya pemerintah mengeluarkan Dana Desa  adalah untuk membiayai program-program pemerintah dalam mensejahterakan masyarakat. Sehingga pengelolaan dana desa dilakukan dengan asas transparansi, akuntabilitas dan partisipasi. Desain penelitian ini menggunakan metode survey yang bersifat asosiatif. Populasi penelitian sebanyak 280 populasi  dengan teknik pengambilan sampel menggunakan purposive sampling. Pengujian dan analisis data menggunakan analisis regresi linear berganda dan semua instrumen dalam penelitian ini valid dan reliabel. Hasil analisis dan pengujian hipotesis yang dilakukan menunjukan bahwa secara simultan maupun parsial transparansi, akuntabilitas dan partisipasi berpengaruh signifikan terhadap pengelolaan dana pemerintah desa pada kecamatan babakan madang, kecamatan sukaraja dan kecamatan ciawi. Besarnya kontribusi pengaruh transparansi, akuntabilitas dan partisipasi terhadap pengelolaan dana pemerintah desa yaitu sebesar 51,1 persen.
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

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