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INDONESIA
Jurnal Ilmiah Akuntansi dan Keuangan
Published by Sekolah Tinggi Ilmu Ekonomi Putra Bangsa
ISSN : 25489453     EISSN : 2580510X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
This journal publishes research from various topics in Accounting and Finance.
Arjuna Subject : -
Articles 180 Documents
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PENERAPAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PRODUK DENGAN MENGGUNAKAN METODE FULL COSTING Dwi Suprajitno
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

ABSTRACT To determine the production cost using full costing method that focuses on the presentation of the elements of the cost of the main functions of the company. In determining theproduction costinformationis neededbythe company is the production cost information regarding the costof raw materials, labor costs, and factory overhead costs. So the cost of production resulting information is reliable,both for determining the selling price of products as well as forthe calculation of periodic income. If the experience in operating profit, the profit is what will be used by the company to develop and maintain their business. This study aimed to evaluate the application of methods of determining the cost of production isused by the CV. Eternal Source of Light as determining the selling price of its products. And this study provides a step by HPP calculations based on existing data and compare it with HPP used by the company in determining the selling price of the product.
ANALISIS KINERJA KEUANGAN PADA PDAM KABUPATEN KEBUMEN TAHUN 2012 – 2014 Dwi Suprajitno
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

ABSTRAK Menurut Indra Bastian (2006 : 274), kinerja adalah gambaran pencapaian pelaksanaan sesuatu kegiatan atau program atau kebijaksanaan dalam mewujudkan sasaran, tujuan, misi, dan visi organisasi. Penelitian ini bertujuan untuk mengetahui kinerja Keuangan PDAM Kabupaten Kebumen tahun 2012 – 2014 menggunakan BPPSPAM.Di tinjau dari analisis laporan keuangan, tingkat kinerja yang dihasilkan oleh PDAM Kabupaten Kebumen mengalami naik turun. Pada tahun 2012 nilai kinerja sebesar 4,4, hal ini berarti penambahan nilai pada perusahaan. Pada tahun 2013 nilai kinerja mengalami penurunan dari tahun sebelumnya sebesar 4,2. Pada tahun 2014 nilai kinerja sebesar 4,2 sama seperti tahun sebelumnya. Hasil perhitungan tersebut maka PDAM Kabupaten Kebumen dapat dikatakan sehat dalam kinerja keuangan, karena nilai kinerja yang dihasilkan selalu lebih dari 2,8. Walapun pada tahun 2012 nilai kinerja naik, tetapi pada tahun 2013 dan 2014 nilai kinerja mengalami penurunan. Kata kunci : BPPSPAM ( Badan Pendukung Pengembangan Sistem Penyediaan Air Minum).
EFEKTIVITAS PENGELOLAAN KREDIT GUNA MENINGKATKAN PROFITABILITAS PADA PD. BPR BKK KEBUMEN KANTOR CABANG GOMBONG Dwi Suprajitno
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

ABSTRACT BPR BKK Kebumen Branch Office Gombong is the bank crediting of the people. Therefore crediting an important factor that needs serious attention rather not exposed to bad loans. Effective credit management can be determined by calculating the Non Performing Loan (NPL). Non Performing Loan (NPL) below 5% to be an indicator of the effectiveness of the credit. The effectiveness of the credit management will contribute to the profitability of banks. Therefore it is necessary to work assessment to determine the development bank credit management and the level of profitability of each period. The objective of this study was to determine the effectiveness of the management of credit and to determine the level of profitability of the bank during the months from January to December 2015 at the PD. BPR BKK Kebumen Branch Office Gombong. The analysis used in this study is the ratio of bank crediting the use of Non Performing Loan (NPL), and bank profitability ratios is Gross Profit Margin (GPM), Net Profit Margin (NPM), BOPO and Return on Assets (ROA). The results showed credit management in PD. BPR BKK Kebumen Branch Office Gombong can already be said to be effective because it has met the standards with NPL levels below 5%. Effective management of credit at the bank helps in improving the profitability of the banks of the month from January to December 2015 although still fluctuating. Keywords: Effectiveness, Credit, Profitability
Pengaruh ekspor impor terhadap cadangan devisa di Indonesia Binti Khoirul Mahmudah
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 1 (2019): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v8i1.205

Abstract

This study aims to analyze the amount of foreign exchange reserve in Indonesia. And the effect of exsports and imports on foreign exchange reserve in Indonesia. This data usade are secondary data derived from The Central Statistics Agency and Indonesian Banks. This research uses a quantitative analysis. Analysis to see whether the exsport and import factors significantly affect the foreign exchanges reserves in indonesia. Based on the regresion result in the know that exports have a positive and significant impact on Indonesian,s foreign exchange reserve while imports have a negative and significant impact on indonesian,s foreign exchange reserve. Keywords : Export, Import, Foreign Exchange
ANALISIS FUNDAMENTAL SAHAM DI SEKTOR ASURANSI ( Studi Kasus Di Bursa Efek Indonesia 2014-2017) Sri Wahyuningsih
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 2 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v7i2.207

Abstract

This study aims to determine the prospect of growth and fair value of a stock by using fundamental analysis with EPS method (Earning Per Share and PER (Price To Earning Ratio) in determining an investment.The research method used is by using descriptive method with qualitative approach from the Report Annual Finance in 7 companies in the insurance sector. The result of this research is that the insurance sector experienced a fairly slow growth but still produce earnings.Experienced rankings of 7 companies in the insurance sector in 2018 quarter was ASRM of 283.95 medium the lowest PER level is ASDM of 5.15x. But if viewed from the market capitalization and the number of shares in circulation then the fair value is ASDM with the result then if you have to choose then that will be selected is a low PER with the number of shares outstanding smaller . The Per To Earning Ratio The ratio to PBV (Price Book Value) results in a decision to buy or sell stock prices. Keywords: Fundamental Analysis, PER and PBV
ANALISIS FAKTOR?FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016 Eko Darmawan
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 2 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v7i2.216

Abstract

Ketepatan waktu perusahaan dalam mempublikasikan laporan keuangan kepada masyarakat umum dan kepada Bapepam juga tergantung dari ketepatan waktu auditor dalam menyelesaikan pekerjaan auditnya. Apabila terjadi penundaan yang tidak semestinya dalam pelaporan keuangan, maka informasi yang dihasilkan akan kehilangan relevansinya. Fenomena kelambatan proses audit dalam terminologi penelitian pengauditan dikenal dengan audit delay. Audit delay laporan keuangan yang semakin rendah dapat mempengaruhi pelaku pasar untuk semakin cepat bereaksi dalam pengambilan keputusan sehingga informasi tersebut memiliki nilai di mata investor. Semakin panjang waktu penundaan publikasi laporan keuangan tahunan auditan akan menimbulkan potensi ketidakpastian ekonomi yang diekspektasi oleh pasar. Penelitian ini bertujuan untuk menganalisis faktor?faktor yang mempengaruhi audit delay pada perusahaan-perusahaan yang terdaftar di bursa efek Indonesia periode 2014-2016. Metode penelitian yang digunakan dalam penelitian ini adalah explanatory research, yang akan menjelaskan hubungan kausal antara variabel independen tersebut terhadap variabel dependen melalui pengujian hipotesis Dalam penelitian ini, peneliti mengumpulkan data primer dengan studi dokumentasi. Sedangkan analisis data yang digunakan antara lain uji asumsi klasik dan analisis regressi linear berganda. Berdasarkan hasil penelitian diketahui bahwa (1) Ukuran perusahaan berpengaruh positif terhadap audit delay. Artinya manajemen perusahaan besar memiliki dorongan untuk mengurangi audit delay dan penundaan penyampaian laporan keuangan, yang disebabkan karena perusahaan-perusahaan tersebut dimonitor secara ketat oleh investor, pengawas permodalan dan pemerintah; (2) Profitabilitas berpengaruh negatif terhadap audit delay. Artinya Kenaikan profitabilitas akan mengurangi lamanya audit delay karena profitabilitas yang tinggi menunjukkan seberapa besar keuntungan yang diperoleh. Audit delay akan lebih singkat sebab perusahaan ingin lebih cepat menyampaikan “good news” tersebut kepada para pemegang sahamnya; (3) Solvabilitas berpengaruh positif terhadap audit delay. Artinya solvabilitas menunjukkan kemampuan perusahaan untuk memenuhi segala kewajiban finansialnya pada saat perusahaan dilikuidasi; (4) Kualitas auditor berpengaruh negatif terhadap audit delay. Artinya kualitas auditor diproksi dari besarnya perusahaan audit yang melaksanakan pengauditan laporan keuangan tahunan, mengacu pada apakah KAP bersangkutan berafiliasi dengan the big four/tidak; (5) Opini auditor berpengaruh negatif terhadap audit delay. Artinya perusahaan yang menerima qualified opinion menunjukkan audit delay yang lebih panjang dibanding yang menerima unqualified opinion. Auditor akan memberikan opini tidak wajar jika laporan keuangan klien tidak disusun berdasarkan prinsip akuntansi yang berlaku umum di Indonesia sehingga tidak menyajikan secara wajar posisi keuangan, hasil usaha, perubahan ekuitas dan arus kas perusahaan klien. Selain auditor memberikan opini tidak wajar jika ia tidak dibatasi lingkup auditnya, sehingga auditor dapat mengumpulkan bukti kompeten yang cukup untuk mendukung pendapatnya. Kata Kunci: Ukuran perusahaan, Profitabilitas, Solvabilitas, Kualitas auditor, Opini Auditor, Audit Delay
APPLICATION OF COST VOLUME PROFIT ANALYSIS IN PLANNING OF PROFIT Ika Neni Kristanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

Cost volume Profit analysis is a useful tool for planning and decision. Because the Cost Volume Profit analysis emphasizes the linkage between cost, quantity sold, and the price, this analysis in corporates all of the company's financial information. The company's goal in general is to achieve the optimal profit. Profit is a measure that is often used in assessing the success of a company. The key to the success of acompany is measured by the size of the profits received. Planning costs associated with the company's profit, sales volume and selling prices. The objectives to be achieved in this study was to determine how the Cost Volume Profit analysis in decision making and profit planning. In this study, descriptive method is used because the data used in the data of fixed costs and variable costs were obtained from the Company's income statement in January-June 2013. KeywordsCost VolumeProfitAnalysis, Profit Planning
PERHITUNGAN TITIK IMPAS DENGAN METODE MARGIN KONTRIBUSI SEBAGAI ALAT PERENCANAAN LABA Akhmad Syarifudin
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

Calculation of break even or recoup their calculation or computation known as the break-even point is one financial calculation that is very important in financial planning firm. Break Even Point (BEP) can be defined as a point or state where the company in its operations do not benefit and not suffer a loss. In other words, the state of the gain or loss equal to zero. Contribution margin is the difference between the sales value of the variable costs. Contribution margin can be used to cover the fixed costs, and when they left the rest is profit. If management wants to know the breakeven sales quantity, the amount of the total contribution margin should be equal to the total amount of fixed costs. Small and Medium Enterprises (SMEs) "Pandan Kuning" is a manufacturing company engaged in the production of the production in the form of souvenirs. These SMEs are mass produced souvenirs and orders from customers in both the large and small parties. Therefore the company requires the calculation of the breakeven point in order to produce accounting information that is useful for the planning of short-term profit. Keywords: break-even point, fixed costs, variable costs, contribution margin.
ANALISIS SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI Eko Darmawan Suwandi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

The calculation of the difference between the cost of production or cost of production deviation calculation is one that aims to management. The calculation is one of the means of controlling production costs. Controlling the cost of production is by comparing the cost of a standard that has been set by the company with its actual cost. From these calculations, the management can determine the cost of parts that deviate both favorable or unfavorable nature and under the control of anyone. Difference in cost of production is profitable if the costs of production standards set larger than the actual production cost. While the difference in the cost of production is not profitable if the costs of production standards set smaller than the actual production cost. Small and Medium Industry"Batik SekarJagad Tanuraksan" is one of the manufacturing company engaged in the production with output in the form of batik cloth. These it are mass produces batik clothin bulk and serve orders from customersin both thelarge and small parties. Therefore thecompanyrequiresthe calculation of the difference in production cost analysis that generates accounting information useful in controlling production costs. Keywords: Production Cost, Analysis ofThe Difference inProductionCost, ProductionCost Control.
PENERAPAN HARGA POKOK PROSES SEBAGAI DASAR PENENTUAN HARGA JUAL PRODUK DENGAN METODE VARIABLE COSTING Mispiyanti Mispiyanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

Determining the cost of production in this method the company produces a single product and product types are standard. There are two common methods used is the weighted average cost method and the method of fist in fist out (FIFO). In calculating the cost elements in the cost of production, there are several approaches that a full costing and variable costing. with the research conducted by the author should not apply a mark up percentage is too high, due to the higher mark up the higher the selling price targets. So that the product can not compete in the market because the price is too high. Keywords: Cost of Production, Cost of Prosess and Product Selling Price

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