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ACCOUNTIA JOURNAL Accounting Trusted, Inspiring, Aunthentic Journal
Published by STIE Muhammadiyah Tanjung Redeb
ISSN : 26228270     EISSN : 26205335     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
This journal is a scientific journal that presents original articles about the latest knowledge, research and development information in accounting. The focus of this journal relates to any aspect of accounting.
Arjuna Subject : -
Articles 39 Documents
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ANALISIS EVALUASI PENCAPAIAN LABA BERDASARKAN METODE BIAYA-VOLUME-LABA PADA HOTEL ANEKA DI TALISAYAN KABUPATEN BERAU Asmawati, Asmawati; NIRWANA, NIRWANA
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 2 No 01 (2018): Accountia Journal -Accounting,Trusted,Inspiring and Authentic Journal,Volume 2,
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

ABSTRACT The purpose of this research is to find out and analyze the target of achieving profit at Aneka Hotel at Talisayan. The analysis tools in question are: Contribution Margin, Contribution Margin Ratio, Break Event Point (BEP) and Sales with Profit Target.Based on the results of the analysis, it can be seen that the large sales of Hotel Aneka services that must be obtained in order to obtain the desired profit target for 2016 is Rp. 450,802,521. The large contribution margin at Aneka Hotel is Rp. 318,901,843 or 70.74%. Large sales of Aneka Hotel services that must be achieved so that the hotel reaches break even point in 2016 is Rp. 394,422,215. The operating leverage level at Aneka Hotel in 2013 was 8,00 times. The large margin of safety (MOS) for Aneka Hotels that must be achieved so as not to experience losses in 2016 is Rp. 56,380,305 or 12.51%. So by applying this cost-volume-profit analysis the company knows the minimum level so that the company does not experience losses.   ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisi target pencapaian laba pada Hotel Aneka di Talisayan. Adapun alat analisis yang dimaksud adalah: Margin Kontribusi, Rasio Margin Kontribusi, Break Event Point (BEP) dan Penjualan dengan Target Laba.                 Berdasarkan hasil analisis dapat diketahui bahwa Besar penjualan jasa Hotel Aneka yang harus diperoleh agar memperoleh target laba yang diinginkan Tahun 2016 adalah sebesar Rp. 450.802.521. Besar margin kontribusi pada Hotel Aneka adalah sebesar Rp. 318.901.843  atau sebesar 70,74%. Besar penjualan jasa Hotel Aneka yang harus dicapai agar hotel mencapai titik impas/break even point pada Tahun 2016 adalah sebesar Rp. 394.422.215. Tingkat operating leverage pada Hotel Aneka Tahun 2013 adalah sebesar 8,00 kali. Besar margin of safety (MOS) bagi Hotel Aneka yang harus dicapai agar tidak mengalami kerugian pada Tahun 2016 adalah sebesar Rp. 56.380.305 atau sebesar 12,51%. Sehingga dengan menerapkan   analisis biaya-volume-profit ini perusahaan mengetahui tingkat minimum sehingga perusahaan tidak mengalami kerugian.  
ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PADA PT AGUNG BUANA REJEKI DI TANJUNG REDEB RAHMAWATI, RAHMAWATI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 01 (2017): Vol 01 No 1 (2017): Accountia Journal Volume 1 No 1 April 2017
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

Financial Performance Analysis Based on Liquidity, Solvency and Profitability Ratio in PT Agung Buana Rejeki at Tanjung Redeb, the purpose of the research is to know the financial performance of PT Agung Buana Rejeki through financial statement analysis using liquidity ratio method, solvency ratio and profitability ratio.  The results showed that the financial performance of PT Agung Buana Rejeki from measurement of  liquidity ratio showed good results with where the company is in good condition and very able to pay off its short term debt. In the solvency ratio assessment there is an increase in debt to asset ratio of 3% and debt to equity ratio of 3% in 2015, due to the purchase of fixed assets. However, the increase is not so significant that PT Agung Buana Rejeki is able to pay off all debts if the company is liquidated. From the rationale of the profitability ratio shows that PT Agung Buana Rejeki has not been able to perform the efficiency of the costs incurred in the company this is evidenced from the decline in net profit margin from 35% in 2014 to 23% in 2015. In addition PT Agung Buana Rejeki has not been able to optimize The use of assets and capital in earning profit targeted by company management is evidenced by a decrease in ROI from 23% in 2014 to 14% in 2015, and a decrease in ROE from 25% in 2014 to 15% by 2015.
DUAL ACCOUNTABILITY : MANIFESTASI AKUNTABILITAS DOMPET DHUAFA SULAWESI SELATAN SE.M.Si., ANDI ZULFAYANI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 01 (2019): Accountia Journal Volume 3 No.01 April 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

Accountability is no longer understood as accountability to the stockholder with the financial statements as the only form of accountability. This research aimed to exploration the understanding and meaning of amil Dompet Dhuafa of South Sulawesi (DD Sulsel) on the values of Zakat, Infak and Sedekah (ZIS), and influence of the meaning to create accountability in DD Sulsel. This research used the spiritual paradigm, with islamic spiritual ethnometodology as the research method. The research results indicated that the values understood and embraced by amil DD Sulsel were the obedience, fairness, caring, and welfare, as the meaning of ZIS values. The four mentioned values were internalized and crystallized into the islamic holy spirit which could inspire amil to become trusty, professional, and accountable in implementing accountabilitty in the management of ZIS in DD Sulsel. The accountability in the management of ZIS in DD Sulsel was a dual accountability, i.e the islamic spiritual accountability and the social accountability. In practice, the dual acoountability is implemented by the spirit of ihsan.
PENGARUH PENGALAMAN KERJA, OBJEKTIVITAS, INTEGRITAS, DAN KOMPETENSI TERHADAP KUALITAS AUDIT APARAT PENGAWASANINTERN PEMERINTAH (APIP) DENGAN ETIKA AUDITORSEBAGAI VARIABEL MODERASI KANNAPADANG, DWIBIN
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 2 No 02 (2018): Vol 02 No 02 (2018): Accountia Journal Volume 02 No 02 Oktober 2018
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh pengalaman kerja, objektivitas, integritas dan kompetensi terhadap kualitas audit Aparatur Pengawas Internal Pemerintah dengan etika auditor sebagai variabel moderasi. Penelitian ini dilakukan melalui metode survei berupa kuesioner tertulis kepada Aparat Pengawas Intern Pemerintah di Kantor Inspektorat Makassar, Inspektorat Kabupaten Tana Toraja dan Inspektorat Kabupaten Toraja Utara. Pengujian hipotesis menggunakan Analisis Regresi Berganda dan Analisis Regresi Moderated. Hasil penelitian menunjukkan bahwa pengalaman kerja, objektivitas, integritas dan kompetensi memiliki dampak positif dan signifikan terhadap kualitas audit APIP. Etika auditor memoderasi pengaruh pengalaman kerja, objektivitas, integritas, dan kompetensi pada kualitas audit APIP. Nilai koefisien determinasi R square 0,795 menunjukkan bahwa variasi kualitas audit Inspektorat Kota Makassar, Inspektorat Kabupaten Tana Toraja dan Inspektorat Kabupaten Toraja Utara ditentukan oleh pengalaman kerja, objektivitas, integritas, dan kompetensi dengan etika auditor 79,5%, sedangkan sisanya 20,5 persen ditentukan oleh faktor lain di luar variabel independen dalam penelitian ini.  ABSTRACT This study aims to examine the effect of work experience, objectivity, integrity and competence on audit quality of Government Internal Supervisory Apparatus with auditor ethics as a moderation variable. This research was conducted through survey method in the form of written questionnaire to Government Internal Supervisory Apparatus at Inspectorate Office of Makassar, Inspectorate of Tana Toraja Regency and Inspectorate of North Toraja District. Hypothesis testing using Multiple Regression Analysis and Moderated Regression Analysis. The results showed that work experience, objectivity, integrity and competence have a positive and significant impact on the quality of APIP audit. The ethics of the auditor moderates the effect of work experience, objectivity, integrity, and competence on the quality of APIP audit. The value of R square determination coefficient 0,795 indicates that variation of audit quality of Inspectorate of Makassar, Inspectorate of Tana Toraja Regency and Inspectorate of North Toraja Regency is determined by work experience, objectivity, integrity, and competence with auditor's ethics 79,5%, while the rest is 20,5 percent is determined by other factors outside the independent variables in this study.    
ANALISIS TAKSIRAN KERUGIAN PIUTANG PADA KOPERASI SIMPAN PINJAM BERAU KALTIM DI TANJUNG REDEB AMINS, DAWAMI BUCHORI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 2 (2017): Vol 01 No 2 (2017): Accountia Journal Volume 1 No 2 Oktober 2017
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

The purpose of this research is to know the estimated loss of accounts receivable at Berau Kaltim Cooperative in TanjungRedeb. The analytical tools used to test the hypothesis are age analysis of receivables and estimated loss of accounts receivable. From the analysis it can be seen that the estimated value of loss of accounts receivable according to Berau Kaltim Cooperative is Rp. 4.454.100, - while the estimated value of loss of accounts receivable according to the calculation using the method of age analysis of receivables is Rp. 2.841.010, - or there is a difference of Rp. 1.613.090, -. Therefore the estimated value of loss of accounts receivable by Berau Kaltim Cooperative Rp. 4,454,100, - greater than the estimated value of loss of accounts receivable according to the method of age analysis of receivables Rp. 2.841.010, -then it can be said that the estimated amount of losses on receivables at Berau Kaltim Cooperative has not been set optimally, then the hypothesis proposed in this research is accepted.
ANALISIS EFISIENSI DAN EFEKTIVITAS ANGGARAN BELANJA PADA BADAN PERENCANAAN, PENELITIAN DAN PENGEMBANGAN KABUPATEN BERAU TAHUN 2013 – 2017 RAHMAWATI, RAHMAWATI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 2 No 02 (2018): Vol 02 No 02 (2018): Accountia Journal Volume 02 No 02 Oktober 2018
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

ABSTRACT Based on the results of the study, it can be seen that the percentage of the level of efficiency of budget expenditures in the Berau District Planning, Research and Development Agency shows that during the 5 (five) years the budget efficiency level of the Planning, Research and Development Agency of Berau Regency fluctuates from year to year. In 2013, the efficiency level of 75.82% entered the criteria quite efficiently. Then in 2014 the level of efficiency dropped to 66.76% but entered into the efficient category. In 2015 the level of efficiency dropped to 59.39% but included in the category of very efficient. Then in 2016 there was an increase in the level of efficiency to 64.48% but the criteria dropped to be efficient and in 2017 again there was a decrease in the efficient level to 59.49%, but the criteria included were very efficient. the percentage level of effectiveness of the budget for the Planning, Research and Development Agency of the Berau Regency shows that the 5 (five) years have undergone significant changes. In 2013 the level of effectiveness was 75.84% which then decreased in 2014 to 73.79%. After that, in 2015 it increased to 74.40%. In 2016, it experienced a dramatic increase to 80.05%. Then in 2017 there was an increase to 82.37%.   ABSTRAK             Berdasarkan hasil penelitian dapat diketahui persentase tingkat efisiensi anggaran belanja Badan Perencanaan, Penelitian dan Pengembangan Kabupaten Berau menunjukkan selama 5 (lima) tahun tingkat efisiensi anggaran belanja Badan Perencanaan, Penelitian dan Pengembangan Kabupaten Berau berfluktuasi dari tahun ke tahun. Pada tahun 2013 tingkat efisiensi sebesar 75,82% masuk pada kriteria cukup efisien. Kemudian pada tahun 2014 tingkat efisiensinya turun menjadi 66,76% namun masuk kedalam kategori efisien. Pada tahun 2015 tingkat efisiensinya turun menjadi 59,39% namun termasuk kedalam kategori sangat efisien. Kemudian pada tahun 2016 terjadi kenaikan tingkat efisiensi menjadi 64,48% tetapi kriterianya turun menjadi efisien dan pada tahun 2017 kembali terjadi penurunan tingkat efisien menjadi 59,49% namun kriterianya termasuk kedalam sangat efisien. persentase tingkat efektifitas anggaran belanja Badan Perencanaan, Penelitian dan Pengembangan Kabupaten Berau menunjukkan selama 5 (lima) tahun berjalan mengalami perubahan yang tidak terlalu signifikan. Pada tahun 2013 tingkat efektifitas sebesar 75,84% yang kemudian mengalami penurunan pada tahun 2014 menjadi 73,79%. Setelah itu pada tahun 2015 mengalami kenaikan menjadi 74,40%. Pada tahun 2016 mengalami peningkatan yang cukup drastis menjadi 80,05%. Kemudian pada tahun 2017 kembali terjadi peningkatan menjadi 82,37%.  
ANALISIS TINGKAT PERPUTARAN PIUTANG PADA PT FIFGROUP CABANG TANJUNG REDEB NURHIDAYATI, SAFITRI; MERLANGEN, RATNA
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 2 No 01 (2018): Accountia Journal -Accounting,Trusted,Inspiring and Authentic Journal,Volume 2,
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

AbstractThis study examines the level of receivable turnover at the PT Tanjung Redeb branch of PT FIFGROUP, based on an analysis of receivable turnover using receivable testing, namely financial ratio analysis consisting of, Receivable Turn Over (RTO), Averege Collection Period (ACP), Arrears Ratio and Billing Ratio . Data collected during the study systematically relates the facts and properties of the object under study using quantitative data. The sampling method or sampling method used is by using purposive sampling method (the sample is not random). the calculation results can be seen that the RTO in 2015 was obtained 16.41 times, this value was included in the high criteria, while in 2016 it was obtained a value of 18.89 times included in the high criteria. If the average is taken from the two years, the value is 17.65 times, this value is included in the high criteria. The greater the RTO, the better for the company, because the capital that is bound in the receivables can return quickly to cash. It was concluded that rejecting H1 (RTO <10 times) and accepting H0 (RTO> 10 times) or in other words rejecting the previous hypothesis, namely: it is suspected that the receivable turnover rate of PT FIFGROUP Tanjung Redeb Branch is still low, because it is proven to be average receivable turnover rate of PT FIFGROUP Tanjung Redeb Branch above> 15 times, namely 17.65 times in high criteria. Abstrak Penelitian ini meneliti tentang tingkat perputaran piutang pada PT FIFGROUP cabang Tanjung Redeb, berdasarkan analisis tingkat perputaran piutang dengan menggunakan pengujian piutang yaitu analisis rasio keuangan yang terdiri dari, Receivable Turn Over (RTO), Averege Collection Period (ACP), Rasio Tunggakan dan Rasio Penagihan. Data yang dikumpulkan selama penelitian secara sistematis menggenai fakta-fakta dan sifat-sifat dari objek yang diteliti dengan menggunakan data kuantitatif. Metode pengambilan sampel atau sampling yang digunakan adalah dengan menggunakan metode purposive sampling (sampel bersifat tidak acak). hasil perhitungan dapat diketahui bahwa RTO pada tahun 2015 diperoleh 16,41 kali, nilai ini masuk dalam kriteria tinggi, sedangkan pada tahun 2016 diperoleh nilai 18,89 kali masuk dalam kriteria tinggi. Apabila diambil rata-rata dari kedua tahun tersebut maka didapatkan nilai 17,65 kali, nilai ini masuk dalam kriteria tinggi. Semakin besar RTO semakin baik bagi perusahaan, karena modal yang terikat dalam piutang dapat kembali dengan cepat menjadi kas. Disimpulkan bahwa menolak H1 (RTO < 10 kali) dan menerima H0 (RTO > 10 kali) atau dengan kata lain menolak hipotesis yang telah disampaikan terdahulu, yaitu: diduga bahwa tingkat perputaran piutang PT FIFGROUP Cabang Tanjung Redeb masih rendah, karena terbukti rata-rata tingkat perputaran piutang PT FIFGROUP Cabang Tanjung Redeb diatas > 15 kali, yaitu 17,65 kali dalam kriteria tinggi.  
ANALISIS PENERAPAN METODE PENYUSUTAN AKTIVA TETAP DAN PENGARUHNYA TERHADAP LABA CV. AL- GAZALI DI KABUPATEN BERAU MUNAWAROH, SITI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 01 (2017): Vol 01 No 1 (2017): Accountia Journal Volume 1 No 1 April 2017
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

Analysis of Application of Depreciation Method of Fixed Assets to Profit CV. Al-Gazali In the District of Berau. The purpose of this study is to find out how much profit from each method on the CV. Al-Gazali. The data obtained is a breakdown of the budget cost from the year of development that is 2014-2015 which is used as a reference in determining the factors of the method depreciation. With the above purposes, the analytical instrument used in this study are the Method of Depreciation of Fixed Assets, balance sheet and Income Statement. Depreciation Cost of Standard of Fixed Assets as a whole by 2014 According to CV. AlGazali in Berau District is  amount Rp. 57.775.000, - with accumulated depreciation of  amount Rp. 617.825.000, -. Thus, a budget  of that company that is setting  in accordance with the current economic situation, Therefore, the sales results can increase production well and direct the workforce in order to perform their duties more effectively and efficiently.
PENGGUNAAN MODEL CAPITAL ASSET PRICING MODEL (CAPM) DAN ARBITRAGE PRICING THEORY (APT) DALAM PENGAMBILAN KEPUTUSAN INVESTASI PADA SUB SEKTOR FARMASI DI BURSA EFEK INDONESIA APRIKA, IIN; SE.M.Si., NURHAYATI OLII
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 01 (2019): Accountia Journal Volume 3 No.01 April 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

This study aims to describe the application of the Capital Asset Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) models in making stock investment decisions. This study uses descriptive-quantitative research methods. The data collection technique used is documentation, the data source used is primary data obtained from the Indonesia Stock Exchange (IDX). The object of the study was eight companies in the pharmaceutical sub-sector listed on the Indonesia Stock Exchange. Based on the results of the research that has been done, it shows that of the eight sample companies studied using the Capital Asset Pricing Midel (CAPM) model predicting as many as five companies experiencing Overvalued, three companies experience Undervalued, while the Arbitrage Pricing Theory (APT) model predicts an overall of eight companies get a level of stock returns (Ri) smaller than one. For the accuracy of the two models, there is no difference in the accuracy of the Arbitrage Pricing Theory (APT) model and the Capital Asset Pricing Model (CAPM) model.
PERAN HARGA JUAL DAN KUALITAS PELAYANAN DALAM MENINGKATKAN VOLUME PENJUALAN TOKO SUPER MURAH DI MARISA SULAIMAN, SULAIMAN
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 2 No 02 (2018): Vol 02 No 02 (2018): Accountia Journal Volume 02 No 02 Oktober 2018
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

ABSTRAK Judul penelitian ilmiah ini adalah Peran Harga Jual dan Kualitas Layanan untuk meningkatkan volume penjualan pada Penjualan Toko Super Murah di Marisa. Masalah utama penelitian ini adalah untuk mengetahui bagaimana pengaruh harga jual dan kualitas layanan dalam meningkatkan volume penjualan di Super Cheap Stores di Marisa. Tujuan penelitian ini adalah untuk menganalisis peran harga jual dan kualitas layanan. dalam meningkatkan volume penjualan Hasil penelitian dan analisis data adalah hipotesa yang diterima, terbukti bahwa harga jual dan kualitas layanan memiliki peran positif sebesar 0,334 dan signifikan dalam meningkatkan volume penjualan Super Cheap Stores di Marisa. ABSTRACT   The title of this scientific research is The Role of Selling Price  and Service Quality to increase the volume of selling  on Super Cheap Shop Sales in Marisa. The main problem  of this reseacrh  is to find out ;How is the influence of the selling price and service quality in increasing sales volume at Super Cheap Stores in Marisa.The research objectives of this reseacrh was to analyze the role of selling prices and service quality in increasing the sales volume The results of the research and data analysis are the hyphothesis accepted, it was proven that the selling price and the service quality have a positive role of 0.334 and are significant in increasing the sales volume of Super Cheap Stores in Marisa.  

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