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Aktiva : Jurnal Akuntansi dan Investasi
Published by Universitas Madura
ISSN : 25027379     EISSN : 25494090     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKTIVA merupakan terbitan berkala ilmiah yang memuat hasil penelitian dan kajian konseptual dalam bidang ilmu akuntansi; pasar modal, akuntansi manajemen, perpajakan, sektor publik, dan syariah.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 2, No 2 (2017): AKTIVA" : 7 Documents clear
FAKTOR-FAKTOR KESULITAN PENGISIAN SPT MASA DAN PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK DI KECAMATAN PAMEKASAN Aina, Muslimatul
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 2 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.813 KB) | DOI: 10.35835/aktiva.v2i2.278

Abstract

The purpose of this study is to determine the influence of factors difficulty charging tax return on taxpayer compliance in the District Pamekasan. Determination of the number of samples of the taxpayer population in the District Pamekasan with a level of error of 10% as many as 94 taxpayers. The analysis method used is multiple linear regression analysis. Result of hypothesis test by using t test, it is known that variable of instruction of filling SPT Masa (X2) and applicable tax regulation (X4) have significant effect to taxpayer compliance (Y). Where the t count value of instruction variable of SPT Masa (2,897) and applicable tax regulation (1,800) is bigger than ttable value with α 0,05 (1,6612). That the guidance factor of filling SPT Masa has the most dominant effect on taxpayer compliance in Kecamatan Pamekasan. There is another factor of 66,2% which can influence taxpayer compliance, that is tax inspection factor.
PERLAKUAN AKUNTANSI REVALUASI AKTIVA TETAP SERTA DAMPAKNYA TERHADAP LAPORAN KEUANGAN (Studi Kasus pada PKP-RI Kabupaten Pamekasan) Subhan, Subhan; Djasmiko, Moh Ratno
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 2 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.744 KB) | DOI: 10.35835/aktiva.v2i2.247

Abstract

The historical implementation of cost will result in the value of fixed assets presented in the balance sheet does not reflect actual value due to a decline in real value due to a decline in the value of the rupiah against foreign currencies. In dealing with it, the company can apply policy on revaluation of fixed assets. This study aims to determine the accounting treatment of revaluation of fixed assets and its impact on the financial statements at PKP-RI Pamekasan district. This study use quantitative data in the form of financial statements consisting of balance sheet in 2014-2015 obtained from PKP-RI Pamekasan district. The analytical model used by categorizing and combining data on accounting treatment of revaluation of fixed assets (and analyzing the impact to financial statements). The result of the research shows that asset revaluation influence to financial report of PKP-RI of Pamekasan Regency that is on balance sheet, on the remaining asset, business asset increases because asset value keeps increasing while accumulated depreciation value decreases due to the abolished accumulation of declining fixed asset. On the liabilities side there is an increase due to the emergence of new accounts on the revaluation increment of fixed assets in equity.
PENGARUH EFEKTIVITAS KOMITE AUDIT, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PEMILIHAN AUDITOR EKSTERNAL (Studi Empiris Pada Perusahaan Manufaktur Terdaftar di BEI Tahun 2014-2016) Alfian, Nurul; Suryansyah, AH
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 2 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.6 KB) | DOI: 10.35835/aktiva.v2i2.281

Abstract

One of the qualitative characteristics of accounting information is reliability. The way to maintain the reliability of the financial statements is to use audit services on financial statements. The auditor as the party responsible for reporting financial information must have adequate competence, uphold independence and professional and ethical behavior so that the result of his work can be trusted its relevance and reliability. The objective of this study is to analyze the influence of audit committee, company size, and leverage on the choice of external auditor. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2016. This study used big four and nonbig four auditor clasification as a proxy of audit quality that will be chosen by the company. The sample was determined by the method of purposive sampling to obtain a sample of 32 companies. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that auditee commitee, Company size, had a significant positiff effect on the choice of external auditor. Instead leverage had not influence on the choice of external auditor.
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Amar, Siti Salama; Nurfadila, Diah
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 2 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.394 KB) | DOI: 10.35835/aktiva.v2i2.248

Abstract

Estimation of earnings can be done by analyzing the financial statements, namely the form of calculations and interpretations through the financial ratio. Goal of this research conducted by researchers is to provide empirical evidence: (1) to determine the effect of WCTA, DER, TAT, and NPM partially on growth profit (2) to know the effect of WCTA, DER, TAT, and NPM simultaneously to profit growth. This research uses sample determination technique with purposive sampling, the criteria used as follows: (1) Manufacturing company listed in Indonesia Stock Exchange (BEI) in period 2014-2016 (2) Company that publishes complete financial report from period 2014-2016 (3) Companies that use rupiah currency units in the financial statements (4) Companies with net profit in the period 2014-2016. The results of this study are: (1) Working capital to total assets does not significantly influence profit growth, (2) Debt to Equity does not significantly influence profit growth, (3) Total asset turnover does not significantly affect profit growth, (4) Net profit margin has no significant effect to profit growth, (5) Based on F test result (simultaneous) that independent variable that is working capital to total asset, debt to equity ratio, total asset turnover and net profit margin simultaneously have no effect significant to profit growth
ANALISIS PENERAPAN BIAYA RELEVAN DALAM MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA CV PUTRA JAYA GROUP PAMEKASAN Zulfa, Amira; Zandra, Rosy Aprieza Puspita
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 2 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.728 KB) | DOI: 10.35835/aktiva.v2i2.290

Abstract

This study aims to determine the calculation of the relevant costs made by the company in accepting or rejecting special orders and to analyze the applicability of relevant costs on CV Putra Jaya Group. The object of this research is CV Putra Jaya Group which is located at Jl. Prohibition of Badung. This type of research is descriptive quantitative. The data type is quantitative and qualitative data. Source of data obtained from primary data and secondary data. Data collection techniques is by the method of observation, interview, and documentation. From the results of this study shows that the management of CV Putra Jaya Group has a policy in treating special orders that occur by giving a discount of Rp.150.000 per springbed unit and with consideration of the capacity of idle production. Based on the analysis of the relevant cost indicates that the special order offered by Toko Bima Sakti and Toko Dua Bersaudara is acceptable because the company has profit from the Milky Way Rp. 9.338.672 obtained from the relevant revenues of Rp. 28.000.000 with the relevant cost of Rp. 18.661.328, as well as profit from Toko Dua Brothers Rp. 4,804,804.8 obtained from the relevant revenues of Rp. 21.6 million with the relevant fee of Rp. 16.795.195,2.
ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP DAN PENYAJIANNYA PADA LAPORAN KEUANGAN PT HAKA UTAMA SEJAHTERA SAMPANG Putri, Devi Lestari Pramita; Khotijah, Nur
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 2 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.984 KB) | DOI: 10.35835/aktiva.v2i2.249

Abstract

PT Haka Utama Sejahtera Sampang is one of the companies engaged in building construction services. The purpose of this study is to analyze the suitability of accounting treatment of existing assets with accounting treatment of fixed assets according to PSAK number 16, especially regarding the acquisition price of fixed assets and depreciation of fixed assets. This research is a descriptive research. Data collection techniques use interview techniques and documentation techniques. The results of this study say that the accounting treatment of fixed assets, especially regarding Acquisition Price of this company’s fixed assets is not in accordance with PSAK No. 16 because the acquisition price is recorded at the price stated on the purchase note without adding the expenses incurred to obtain the asset and for depreciation of fixed assets of object is not in accordance with PSAK No. 16 because the company does not record the depreciation of fixed assets so that it can not know the depreciated amount of each fixed assets owned by the company. For presentation in the financial statements, the company only records the financial statements of project activities and does not make general financial statements so that the fixed assets are not listed in the project activity report.
SISTEM PENGENDALIAN INTERN (SPI) TERHADAP PERSEDIAAN OBAT UNTUK PASIEN BADAN PENYELENGGARAAN JAMINAN SOSIAL (BPJS) DI UPT PUSKESMAS KOWEL Fajar, Achmarul; Suprapto, Helman; Qonita, Ana Mara
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 2 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.498 KB) | DOI: 10.35835/aktiva.v2i2.276

Abstract

Puskesmas is a technical implementation unit of regency or city health service responsible for conducting health development in a work area. The main activity of the puskesmas is to sell care services, but the patient's treatment will not be maximized if the medicines owned by the puskesmas are incomplete. Therefore, the treatment of drug supply accounting must be applied by the puskesmas to assist smoothness in its operational activities. Without supplies, puskesmas are exposed to the risks of not being able to meet the needs of users of puskesmas (patient) services. The purpose of this study is to find out how the application of the Internal Control System to the supply of medicines for BPJS patients in UPT. Puskesmas Kowel. Inventories are particularly vulnerable to damage or theft. Therefore, internal control is required to protect the stock of the drug as well as to make inventory information more reliable. The result of the research shows that Puskesmas Kowel has implemented Internal Control System properly and correctly. Although not exactly the same as the theory because the Puskesmas Kowel is not a company, but it can be said Kowel Health Center has done criteria of internal control.

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