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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 120 Documents
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AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DI DESA RAPA LAOK KECAMATAN OMBEN KABUPATEN SAMPANG Syahadatina, Rika
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 1 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.823 KB) | DOI: 10.35835/aktiva.v2i1.150

Abstract

This study aims to find out the Planning, Implementation, and Accountability of Village Fund Allocation. Accountability is the obligation to convey accountability or to answer and explain the performance and actions of a person / legal body / collective leadership of an organization to a party entitled or authorized to request information or accountability. Village Fund Allocation is a government-provided financial budget to the village, Derived from the Tax Sharing as well as the Central and Regional Budgets Funds received by the district. Accounting governance has three main objectives, namely accountability, managerial, and supervision. Accountability by the government is a manifestation of the provision of information about any actions or activities and financial management carried out by the government during a period. The implementation of good governance is the main prerequisite for realizing the aspirations of the people in achieving the goals of the nation and state. The research method in this thesis used qualitative descriptive data analysis technique with the transformation of research data in tabulation form. The result of this research shows that the planning and implementation accountability system has applied the principle of transparency and accountability. While the accountability of Village Fund Allocation  both technically and administratively is good, but must still get or given guidance from sub-districtgovernment
PENENTUAN FEE AUDIT TERHADAP INDEPEDENSI AUDITOR Rohmaniyah, Rohmaniyah
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 1 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.241 KB) | DOI: 10.35835/aktiva.v2i1.167

Abstract

Fee is a fee received by a public accountant after carrying out its audit services, the amount depends on the assignment risk, the complexity of the services provided, the level of expertise required to execute the service, the corresponding KAP cost structure. Indepedence is a mental attitude that is free from influence, not controlled by other parties. This research uses descriptive qualitative approach. Sources of data in this study in the form of primary data. Data obtained through interviews with auditors recorded by unstructured / non-formal. Informants in this study is one of the auditors who work in KAP Lisa Buntaran who have sufficient experience in auditing. The results of this study indicate that in practice the audit fee is determined by the KAP and there is bargaining with the client. Additional fees will exist when the client requests to investigate the findings listed on the paper to be further explored. The auditor's indepedence is not affected by fees paid by the client. KAP still uphold the independence and keep following the professional code of ethics. The effectiveness of auditor audits looks at prepared papers and analyzes paperwork originating from clients and third parties.
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.
ANALISIS LIKUIDITAS UNTUK MENGUKUR PERPUTARAN MODAL KERJA PADA PT. MARINAL INDOPRIMA KOPEDI SUMENEP Kristiana, Kristiana
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 1 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.505 KB) | DOI: 10.35835/aktiva.v3i1.425

Abstract

The purpose of this research is to know Liquidity Analysis to measure Work Capital Turnover At PT. Marinal Indoprima Kopedi Sumenep. This descriptive research using secondary data from 2014-2016 in the form of report of cost of goods production, income statement, and balance sheet. While the data collection techniques used are literature and documentation. Data analysis technique used is comparative analysis of financial statements is by comparing the financial statements for two or more periods. Based on the result of research indicate that liquidity of PT. Marinal Indoprima from 2014-2016 stability from year to year. This is because current assets are sufficient to pay off their short-term liabilities. At Working Capital from 2014-2016 continues to increase. In addition, in terms of working capital turnover from year to year shows quite effective.
ANALISIS BIAYA-VOLUME-LABA (COST-VOLUME-PROFIT) MULTIPRODUK SEBAGAI ALAT PERENCANAAN LABA PADA PT MARINAL INDOPRIMA DI SUMENEP Putri, Devi Lestari Pramitha; Septyawati, Devia
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 2 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.265 KB) | DOI: 10.35835/aktiva.v3i2.461

Abstract

Cost-volume-profit analysis (CVP) is a useful tool for companies to measure a profit that will be planned by the company. In addition, by analyzing CVP companies will be easier to plan, control, and make a good decision for the company. This type of research is descriptive quantitative. The data type is Quantitative Data. The data source is Primary Data and Secondary Data. The data collection technique is by interview and documentation. PT. Marinal Indoprima in planning profits for 2016 using the Cost-volume-profit analysis method must sell cherry products for 3,026,713 units at a selling price of Rp 165,524 and for seaweed products at 9,419 units at a selling price of Rp 145,52. Break even point for products of the type of cherry 734,943 units with a nominal value of Rp. 123,742,868,862 and for seaweed type products is 4,773 units with a nominal value of Rp. 698,779,242. Margin Of Safety Cherimen products are Rp. 25,458,992,002, and for seaweed products Rp. 144,434,848. The level of PT Marinal Indoprima's Operating Laverage for 5.86 cherries and 60.83 seaweed products, which means that every 1% increase in sales revenue will increase the company's profit. Based on the calculation of Shut Down Point, processing of cherry and seaweed products must be stopped if the sale is at the point of closing the business of Rp. 103,893,615,707 (cherimen products) and Rp. 586,664,790 (seaweed products).
ANALISIS PRINSIP BAGI HASIL MUSYARAKAH DAN MUDHARABAH PADA BANK SYARIAH MANDIRI CABANG PAMEKASAN Ustman, Ustman
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 1 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.262 KB) | DOI: 10.35835/aktiva.v1i1.7

Abstract

Penelitian ini bertujuan untuk mengetahui prinsip bagi hasil yang dilakukan oleh BSM dan nisbah bagi yang menguntungkan yaitu dengan menganalisis prinsip bagi hasil pada Bank Syariah Mandiri Cab. Pamekasan. Tujuan penelitian ini yaitu untuk mengetahui prinsip bagi hasil yang dilakukan oleh BSM, dalam pembagian nisbah antara pemilik dana, BSM dan pengelola dana. Standar Akuntansi Keuangan syariah berbeda dengan perbankan konvensional, demikian juga dengan perbedaan fungsi perbankan syariah dan konvensional yang secara umum sama yaitu menghimpun dan menyalurkan dana kepada masyarakat yang membutuhkan, tetapi memiliki perbedaan fungsi secara khusus yaitu perbankan konvensional berorientasi memperoleh keuntungan yang sebesar-besarnya dan perbankan syariah mengelola dana dengan orientasi tolong menolong.Hasil yang diperoleh dari penelitian ini yaitu prinsip bagi hasil yang dilakukan oleh BSM menggunakan akad mudharabah dan musyarakah. Nisbah bagi hasil untuk sumber dana mudharabah telah ditentukan oleh BSM. Kemudian nisbah bagi hasil untuk pengelola dana dilakukan kesepakatan untuk menentukan nisbah. Prinsip bagi hasil yang dilakukan oleh BSM menguntungkan bagi kedua belah pihak. Karena sudah mencapai asas keadilan dengan menghindari eksploitasi berlebihan, spekulasi, dan kesewenang-wenangan. Hal ini dilihat dari hasil keuntungan dan kerugian tidak berada pada salah satu pihak.
ANALISA EBIT-EPS TERHADAP STRUKTUR MODAL OPTIMAL PADA PT SEMEN INDONESIA (PERSERO) Tbk Rahayu, Runik Puji
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 2 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.319 KB) | DOI: 10.35835/aktiva.v1i2.141

Abstract

One of the problems in the capital is how to set the optimal capital structure for the company, because the capital structure is a balance between foreign capital and the capital itself. The effectiveness of capital structure will determine whether or not the efficiency of the use of funds given the level of EBIT-EPS that the company had achieved. Currently, PT Semen Indonesia (Persero) Tbk has the optimal capital structure with 27.1% the proportion of debt and equity capital of 72.9%. The purpose of this study was to determine how the EBIT-EPS analysis of the optimal capital structure of the company for five years (2010-2014) using quantitative descriptive research method with a kind of case study at PT Semen Indonesia (Persero) Tbk through the analysis process EPS, EBIT analysis -EPS to determine the optimal capital structure. The results showed that the optimal capital structure in PT Semen Indonesia (Persero) Tbk occurred in 2014. This is evidenced by the size of the acquisition EBIT amounted to Rp 7,155,668,037 and net profit of Rp 5,565,857,595 so that EPS has increased as high as Rp 938. Based on the EBIT-EPS approach the company in expanding Preferred Shares should use alternative because it will obtain a high EPS. Therefore, companies also need to consider in the selection of an optimal capital structure that will generate the highest value of EPS
ANALISIS PENERAPAN METODE BIAYA PENYUSUTAN AKTIVA TETAP MENURUT FISKAL UNTUK MENENTUKAN BESARNYA PAJAK TERHUTANG Hasan, Abu
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 1 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.263 KB) | DOI: 10.35835/aktiva.v1i1.146

Abstract

Rekonsiliasi fiskal dilakukan oleh wajib pajak karena terdapat perbedaan penghitungan khususnya total akumulasi penyusutan aktiva tetap menurut metode fiskal (perpajakan) dan menurut metode komersial (akuntansi). Tujuan dari penelitian  ini adalah (1) Untuk mengetahui total akumulasi penyusutan aktiva tetap yang diperoleh menurut metode fiskal dengan menggunakan metode garis lurus, (2) Untuk mengetahui besarnya pajak terutang yang harus dibayar oleh RSUD Slamet Martodirdjo Kabupaten Pamekasan. Jenis penelitian yang dipergunakan dalam penelitian ini adalah penelitian deskriptif kuantitatif, dan menggunakan data sekunder yang bersumber dari laporan keuangan Rumah Sakit Umum Daerah Slamet Martodirdjo Kabupaten Pamekasan. Kesimpulan pada penelitian ini adalah; Tarif yang dikenakan alat angkut sepeda motor  12,5% menurut ketentuan penyusutan dalam Rumah Sakit Slamet Martodirjo tersebut sebesar 15.000.000,00 sedangkan menurut fiskal tarif  sebesar 25% menurut UU No 36 Tahun 2008 sebesar 22.500.000,00 sehingga menimbulkan perbedaan laba setelah pajak antara rumah sakit dan fiskal, sehingga dalam pembayaran pajaknya rumah sakit lebih kecil dari pada pajak yang dikenakan fiskal. Berdasarkan kebijakan pajak / fiskal ini pengenaan tarifnya lebih besar dibanding rumah sakit sehingga dapat mengurangi perolehan laba rumah sakit slamet martodirjo.
KONTRIBUSI PAJAK HIBURAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) PADA DINAS PENDAPATAN KABUPATEN PAMEKASAN Fajar, Achmarul
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 1 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.725 KB) | DOI: 10.35835/aktiva.v2i1.151

Abstract

The government can collect entertainment taxes such as music performances, karaoke, billiard, water recreation, for those who entertain entertainment, the entertainment tax is one of the potential areas that are very important to be improved. To know the amount of contribution of entertainment tax to local income and the effectiveness of entertainment tax of Pamekasan Regency. This research take object at Office of Revenue Service, research type using quantitative descriptive method. This type of data in this research uses quantitative data, data source in the form of primary and secondary data. Data collection techniques in this study using the method of documentation and interviews. The analysis data used in this research is identifying target data and entertainment tax realization, identifying target data and realization of local revenue, calculating contribution of entertainment tax to local revenue, calculating the effectiveness of entertainment tax.Based on the research result, the contribution of entertainment tax to local revenue in 2011 amounted to 0.05%, in 2012 by 0.04%, in 2013 by 0.05%, in 2014 by 0.04%, and for the year 2015 By 0.05%. Average entertainment tax contribution of 0.05% from 2011 to 2015, this is classified under very less criteria. The effectiveness of entertainment tax revenue for 2011 amounted to 179.01%, in 2012 of 161.99%, in 2013 of 186.36%, in 2014 of 245.23%, and for 2015 by 152.59%. With an average rate of effectiveness of entertainment tax revenue of 185.04%, this includes very effective in Pamekasan District. Suggestions for pamekasan service to be more able to optimize the potential of entertainment tax which is in Pamekasan Regency.
ANALISIS DISCLOSURE PERANAN JAMINAN TERHADAP PEMAKAIAN JASA KREDIT PADA PT PEGADAIAN SYARIAH Ustman, Ustman; Sekartaji, Wilis indah
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 1 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.255 KB) | DOI: 10.35835/aktiva.v3i1.505

Abstract

This study aims to determine the role disclosure of the guarantee on the use of credit services PT Pegadaian Syariah. This research was carried out PT Pegadaian Syariah cabang Pamekasan. This method of research is descriptive qualitative with the type of qualitative data. The informants used were the employees of the pawnshop and the pawnshop customer. Data collection techniques used in the form of observation data, interviews, and documentation. From the results of the analysis obtained is the disclosure of the role of collateral greatly affect the size of the credit service, which amount is determined from the collateral that has been assessed. But PT Pegadaian Syariah has not fully run Ar-Rahn in sharia, the disclosue of this guarantee role is the spearhead in running the pawn business. PT Pegadaian Syariah makes a guarantee to assess the loan funds to be disbursed, regardless of the function of the guarantee in Islam. PT Pegadaian Syariah does not provide an ijarah (save deposit box) to the customer, to withdraw the administrative fee / as the cost of goods deposit.

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