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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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ANALISIS CASH TURNOVER DAN RECEIVABLE TURNOVER Retnosari Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

Cash is a medium of exchange that allows management to run its business activities. In fact it is not uncommon that in fact the success of the company to maintain its survival depends on the ability to provide cash to meet financial obligations in a timely manner. Receivables are current assets that are expected to be converted into cash within one year or within one accounting period. Receivables generally arise from the company's core business. However receivables can also result from the presence of the principal outside business activities of the company. Cash and receivables are part or component of working capital so that the velocity of cash and accounts receivable turnover must be considered to achieve high levels of profitability due to higher cash turnover and accounts receivable turnover indicates the shorter the time dependent capital in cash and receivables. This indicates the efficiency in the use of working capital.
PERHITUNGAN HARGA POKOK PRODUK DENGAN METODE FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN HARGA POKOK PROSES TERHADAP PERBANDINGAN LABA Ika Neni Kristanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

This study aims to determine the calculation of the cost of the process of knowing the comparison of profits in the calculation of the cost of the process between the full costing method and variable costing on SMEs "Batik Cap Pawitah". It can be seen that the results of the calculation of the cost of production using the full costing method experience a higher increase compared to using the variable costing method. Because in the calculation of full costing non-production costs are included and calculated. The full costing method is widely used for both internal and external reports. Some companies use a full costing approach because the approach focuses on the full costing of the production unit. While the variable costing method is useful in determining the cost of products and presenting cost information to meet management needs in planning and short-term decision making. Based on the profit / loss calculation, it is known that the calculation of profit / loss by using the full costing method produces greater profit than using the variable costing method.
PENILAIAN KINERJA PADA BMT AL-KAMAL TAHUN 2012 – 2014 Ika Neni Kristanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

The study aims to determine the health level BMT AL-Kamal years 2012-2014 based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No.20 / Per / M. KUKM / XI / 2008 menyangkutatas capital, asset quality, management, liquidity, efficiency, independence and growth as well as the identity of cooperatives. This research is a descriptive evaluative research.The subjects were BMT AL-Kamal in which the object of evaluation is the health of BMT AL-Kamal. Data analysis techniques in this study using descriptive analysis. In this study, data were collected through the method of documentation and interviews. The conclusion that can be drawn through the measurement results that have been made known that the performance BMT AL-Kamal Kebumen overall still unwell. It can be seen from the scores BMT AL-Kamal, 2012, 2013, 2014 scored 41.3, 39.9 and 42.55 Keywords: health leve, Kooperative Identity and Kooperatie
ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK KAMAR Akhmad Syarifudin
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

Hotel Cadaka in calculating the cost of the product is still using the traditional method, while in traditional cost accounting system charges made on the production of direct and indirect costs associated with the product. As a result the cost of the product will appear below the cost price and the cost of the product above the base price. Activity based costing system is a method that is designed to rectify the shortcomings of traditional methods due to the activity based costing system products or services performed by the activity, and the activities required the use of resources that causes the cost. The objective of this study was to determine the room rates that more accurately by using the ABC method System and to compare the magnitude of the cost of the room by using the traditional method of activity based costing method at Hotel Cadaka Gombong. The results of calculating the cost of the room by using traditional methods to the VIP room 268,403,28, Family AC 247,778.07, Family 206,382.17, Superior AC 165,153.68, Superior 165,171.67, Standard 103,206.40, Economy 82594.51. While the results of calculating the cost of the room by using activity based costing system for VIP room 205,305.65, Family AC 202,911.88, Family 195,503.18, Superior AC 170,842.96, Superior 183,380.06, Standard 188,692,23 and Economy 185,874.00 , This is because the overhead charges on each product is charged to a lot of cost driver. So in activity based costing, able to allocate activity costs to each room and accurately based on the consumption of each activity. So that can assist management in controlling costs better. Keywords : Cost of Production , Traditional System , Activity Based Costing System
PENERAPAN PERHITUNGAN AKUNTANSI PRODUK UTAMA DAN PERLAKUAN AKUNTANSI PRODUK SAMPINGAN Retnosari Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

The purpose of this study was to determine the allocation of joint costs on the main products and by-products and to determine the accounting treatment of the main products and by-products of profit / loss in the UD Ngudi Rizeqy rice mill.From the calculation of profit and loss with three methods, namely reducing the cost of goods sold, reducing production costs and adding other income, profit margins are obtained. In the calculation by reducing the cost of goods sold and adding other income, the profit was Rp.31,316,470 in August, Rp.38,164,090 in September and Rp.38,041,020 for October. Whereas with the method of reducing production costs obtained a profit of Rp.31,108,350 in August, Rp. 37,891,250 in September and Rp. 37,816,110 in October. Treatment with a method of reducing production costs results in a smaller net profit due to lower production costs which results in a decrease in the value of the ending inventory and is followed by an increase in cost of goods sold.
ANALISIS KONTRIBUSI REALISASI PENDAPATAN ASLI DAERAH TERHADAP REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN KEBUMEN TAHUN 2011-2014 Eko Darmawan Suwandi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

Anggaran Pendapatan dan Belanja Daerah (APBD) is a local government's annual financial plan. At the end of the period of government financial reports one Realized Budget Report in which there is a realization of Pendapatan Asli Daerah (PAD). PAD is a component of Pajak Daerah, Retribusi Daerah, Hasil Kekayaan Yang Dipisahkan, and Lain-lain PAD yang Sah. The objective of this study was to determine the contribution of PAD Realization to Realization of the APBD, the contribution Realization components PAD to PAD Realization and the degree of local financial independence Kebumen seen from the comparison between the PAD Realization to Actual Funds Transfer. The analysis used in this study is an analysis of the contribution to the PAD Realization Kebumen Realization APBD, contributions Realization components PAD to Realization Kebumen, and Regional Financial Independence Ratio Kebumen Contributions Realization of the PAD. The results showed that the contribution of Realization PAD to Realization APBD of Kebumen district in 2011-2014 experienced a positive increase by an average of 8.31%. The ability of financial independence Kebumen of the Contributions Realization PAD still in the low category once the level of the average ratio of 9.56%. This suggests that the ability of the financial independence of the Kebumen Regency Contributions Realization of PAD is not optimal so we need more leverage in exploring and managing its resource potential. Keywords: APBD, LRA, PAD, contributions, self-sufficiency ratio.
ANALISIS KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN KEBUMEN TAHUN 2013-2015 Mispiyanti Mispiyanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

Kebumen Regency is an autonomous region. The purpose is to improve the welfare of otonomi daerah and service to the community, the development of democracy, justice, and equity as well as the maintenance of harmonious relations between central and regional and inter-regional. Kebumen still dependent on grants from the central and provincial levels for Kebumen still can not be independent. However Kebumen still increase Pendapatan Asli Daerah (PAD). The object of this study was to Dinas Pendapatan Pengelolaan Keuangan and Aset Daerah (DPPKAD) Kebumen. The purpose of this study was to determine the contribution of Pajak Daerah and Retribusi Daerah on Pendapatan Asli Daerah (PAD). The data used in this research is quantitative data in the form of Pajak Daerah, Retribusi Daerah, Pendapatan Asli Daerah Year 2013-2015. The analysis used in this study is an analysis of revenue contribution of Pajak Daerah and Retribusi Daerah of the original income. The results showed the contribution of the Regional Pajak Daerah to Pendapatan Asli Daerah (PAD) in the year 2013 by 32%, in 2014 by 23%, in 2015 by 21%. Results Retribusi Daerah on Pendapatan Asli Daerah (PAD) in the year 2013 by 19%, in 2014 by 21%, in 2015 by 11%. In accordance with the criteria of the Pajak Daerah and Retribusi Daerah regions in Kebumen years 2013-2015 including the criteria have contributed greatly. Keywords: Otonomi Daerah, Pemerintah Daerah, Pendapatan Asli Daerah, Pajak Daerah, Retribusi Daerah, Kontribusi.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN SISTEM ACTIVITY BASED COSTING Ika Neni Kristanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

Calculation of the cost of production is precise and accurate is the thing to do by any company, because the calculation of the cost of production is right, will lead to the determination of the selling price of a product can be determined appropriately so that the company can know clearly the profit generated. Inaccuracy charging will cause distortion of the cost, which would result in distortion of the cost of mistakes costing, decision making, planning and control. This study has the objective to identify and analyze the calculation of the cost of production based on the traditional system and the system of Activity Based Costing (ABC) in the bakery Rotindo, and compared to determine differences in the magnitude of the cost of production in the bakery Rotindo. This type of research is quantitative descriptive for the implementation includes data, analysis and interpretation of the meaning of the data obtained. The results showed Activity Based Costing system provides that the cost of production is greater for kotak special and bal coklat, while for the bread of aneka rasa, krim mesis, coffee mocca, bon-bon, regge and tawar provide that cost of production are smaller than traditional systems. Differences that occur due to the imposition of overhead costs on any type of bread. On traditional systems overhead costs for each type of bread is only charged on a cost driver that is only the number of units produced, while the system of Activity Based Costing overhead costs charged to some cost driver, so that the system of Activity Based Costing is able to allocate activity costs to each type of bread appropriately based on the consumption of each activity. Keywords: Cost of production, traditional system, Activity Based Costing system (ABC).
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK KAMAR HOTEL Dwi suprajitno
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

Calculation of the cost of products at the Hotel Permata still use traditional cost accounting methods. Traditionally, charging for costs not directly done using the basic loading overall or per department. This will cause the resulting product can’t reflect the actual cost is absorbed to produce the products. As a result the product will appear under costing and over costing. Activity Based Costing System is a method that can overcome the disadvantages of traditional cost accounting system. To overcome the drawbacks of the traditional costs accounting system, then there is a method activity based costing system is a method of applying the cost of the product by charging fees based on activity. This study has the objective to obtain accurate information on the process approaches Activity Based Costing in generating calculating the cost of the hotel rooms in Hotel Permata in Gombong , so it can be clearly known cost elements involved in the stages of calculating the cost of the room , and to compare the magnitude of the cost of a hotel room , using the traditional cost accounting methods and Activity Based Costing System at Permata Hotel. The cost of the room based on traditional cost accounting systems for rooms Kenanga Rp 83,473.81, room Mawar Rp 125,244.55, room Anggrek B Rp 141,975.59, room Anggrek A Rp 150,203.21 , room Flamboyan B Rp 233,727.34 and the room Flamboyan A Rp 250,282.54. The cost of the room using Activity Based Costing for room Kenanga Rp 89,037.54 , room Mawar Rp 113,183.14, room Anggrek B Rp 143,907.45, room Anggrek A Rp 153,923.35 , room Flamboyan B Rp 236,613.90 , and the room Flamboyan A Rp 264,866.43. In Activity Based Costing System method using the system for calculating the cost of the room, the cost charged to the costs incurred on the basis of product and also use a base of more than one cost driver. Keywords : Activity Based Costing, cost of rooms, cost pool, cost driver.
PENERAPAN METODE ACTIVITY BASED COSTING (ABC) SYSTEM DALAM PENENTUAN HARGA POKOK PRODUKSI Akhmad Syarifudin
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

The purpose of this study was to determine the calculation of the cost of production by using the activity based costing method and knowing the comparison of the results of the calculation of cost of goods manufactured based on the activity based costing method with the cost of production at UD Mitra Sejahtera.The use of the ABC system in the distribution of costs is more appropriate than the conventional system applied to UD Mitra Sejahtera Plastindo, because in the ABC system overhead costs on each product are charged to two driver costs, namely the number of kwh and the amount of production according to the activities carried out in plastic manufacturing, namely cutting and packaging, while the conventional system imposes product overhead costs on one driver cost, namely the amount of production. Calculation of Cost of Production (HPP) with ABC system and conventional system applied to UD Mitra Sejahtera Plastindo shows that the calculation of HPP causes distortion (difference), namely overcost for plastic products of PE,, kg, ½ kg, 1 kg, 2 kg and 2½ kg. The occurrence of this distortion causes inaccurate cost reporting, thus affecting the selling price.

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