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INDONESIA
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
 1   2   3   4 
OPTIMALISASI PERSEDIAAN BAHAN BAKAR MINYAK PADA PT. MINAS JAYA ABADI DI KABUPATEN BERAU FITRIAH, FITRIAH
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 study is to determine the optimization of fuel stock at PT. Minas Jaya Abadi in Berau District. Analyzer used in this research is Economic Order Quantity (EOQ) and Reorder Point (ROP). Based on the result of the research, it can be seen that the most optimal order of fuel oil (economic) based on EOQ (Economic Order Quantity) method is 542,827 liters for each order with order frequency 5 times in 1 year. The reorder point is at 113.340 liters, meaning that the ordering of fuel oil should be made at the time the remaining inventory amount of fuel is 113,340 liters. The goal is that when the fuel oil order comes, the company does not use fuel oil from the safety stock set by the company of 37,780 liters. The optimal ordering frequency using EOQ method is 5 times with total order cost of Rp.35.512.500 so that there is savings / efficiency of the ordering cost of Rp.49.717.500, it can be concluded to accept the proposed hypothesis that fuel supply control oil at PT. Minas Jaya Abadi in Berau Regency is not yet optimal.  
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS PADA DINAS PENDAPATAN DAERAH KABUPATEN BERAU NURHIDAYATI, SAFITRI
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 Accounting Information System of Cash Receipts at Regional Revenue Office of Berau District. The purpose of this study is to know clearly about the implementation of accounting information system cash receipts in the District Revenue Office of Berau , the method of analysis used qualitative descriptive analysis method.        Based on the results of the analysis can be concluded that rejection of  the hypothesis in this study because it is evident that the accounting information system cash receipts at the Regional Revenue Office of Berau District is in accordance with Regulation of Government Number 13 of 2006. There are advantages in the implementation of accounting information system cash receipts, namely: The order is printed and the document has been well archived by the authorized officer.       The use of accounting note is suitable conformity with the existing accounting information standard, which contains a summary of transactions that occurred during a certain period, Therefore, to facilitate the discovery of non-conformity of account balances in the accountancy.
ANALISIS LAPORAN KEUANGAN BERDASAR PSAK NO. 27 AKUNTANSI PERKOPERASIAN PADA KOPERASI WANITA AL BAROKAH KAMPUNG MERANCANG ILIR SE.M.Si., Dr. DARMONO
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

The aim of this research was to find out whether the Al Barokah Women's Cooperative in Kampong Merancang Ilir Gunung Tabur District had implemented PSAK No. 27 Accounting for Cooperatives for the presentation of cooperative financial statements. The analytical tool used in this study is PSAK No. 27 (Revised 1998) Cooperative Accounting, in PSAK No. 27 stated that the Cooperative Financial Report consists of Balance Sheet, Business Result Calculation, Cash Flow Report, Member Economic Promotion Report and Notes to Financial Statements. From the research data on cooperatives, namely balance sheet and Business Result Calculation for the period of 2016 and 2015 and supporting data in this study, analysis has been carried out in the hypothesis testing of the financial statements using the comparative balance sheet, from the analysis carried out it is known that financial statements presented by cooperatives at the end of 2016 not in accordance with PSAK No. 27 because it only consists of Balance Sheet and Calculation of Business Results, while the cooperative does not make cash flow reports, member economic promotion reports and notes to financial statements. In presenting the balance sheet and calculating the results of the cooperative's operations there are also errors, especially in the case of writing the account name and grouping income and expenses in the Calculation of Business Results.
EFEK MODERASI DARI KOMITMEN ORGANISASI, BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP HUBUNGAN ANTARA PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL PEMERINTAH KOTA MAKASSAR MUNAWAROH, SITI
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

  Abstrak  Kinerja  manajer  publik dinilai berdasarkan berapa yang berhasil dicapai dikaitkan dengan anggaran yang telah ditetapkan. Penelitian ini bertujuan untuk menguji efek moderasi komitmen organisasi, budaya organisasi, dan gaya kepemimpinan terhadap hubungan antara partisipasi anggaran terhadap kinerja manajerial pada pemerintah Kota Makassar. Penelitian ini menggunakan pendekatan kuantitatif. Objek yang diteliti adalah pejabat struktural yang terlibat dalam penyusunan anggaran di SKPD. Data diperoleh dengan metode survei dan instrumen penelitian berbentuk kuesioner. Sampel penelitian sebanyak 89 orang yang dipilih dengan metode pengambilan sampel secara purposive sampling. Data dianalisis dengan metode Moderated Regression Analysis (MRA) yang diolah menggunakan program Statistical Package for the Social Sciences (SPSS v.20). Hasil penelitian menunjukkan bahwa partisipasi penyusunan anggaran berpengaruh positif dan signifikan terhadap kinerja manajerial. Komitmen organisasi memperkuat hubungan antara partisipasi penyusunan anggaran terhadap kinerja. Budaya organisasi memperkuat hubungan antara partisipasi penyusunan anggaran terhadap kinerja. Gaya kepemimpinan memperkuat hubungan antara partisipasi penyusunan anggaran terhadap kinerja manajerial. Abstract The performance of public managers is assessed based on how successfully achieved is associated with a predetermined budget. This study aims to examine the moderating effect of organizational commitment, organizational culture, and leadership style on the relationship between budget participation and managerial performance in the Makassar City government. This study uses a quantitative approach. The object under study is the structural officials involved in preparing the budget in the SKPD. Data obtained by survey methods and research instruments in the form of questionnaires. The research sample was 89 people who were chosen by purposive sampling method. Data were analyzed by Moderated Regression Analysis (MRA) method which was processed using the Statistical Package for the Social Sciences program (SPSS v.20). The results showed that budgetary participation had a positive and significant effect on managerial performance. Organizational commitment strengthens the relationship between budgetary participation and performance. Organizational culture strengthens the relationship between budgetary participation and performance. Leadership style strengthens the relationship between budgetary participation and managerial performance.  
PENERAPAN METODE PENCATATAN DAN PENILAIAN TERHADAP PERSEDIAAN BARANG MENURUT PSAK NO.14 PADA CV. METRO ELEKTRONIK DI KABUPATEN BERAU Asmawati, Asmawati
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

This study aims to know clearly the application of methods of recording and assessment of inventory on the CV. Metro Electronics in Berau in accordance with PSAK No.14. This writing uses a comparative descriptive analysis method with reference to PSAK No.14 on inventory.CV. Metro Electronics to assess its inventory using the LIFO method. Whereas, according to PSAK No.14: Inventory cost, shall be calculated using the first-in  first-out formula (MPKP / FIFO) or weighted average. In the formula MPKP assumes the first purchased inventory item will be sold or used first therefore items left in the ending inventory are purchased or produced later. Therefore, it can be concluded that the method of valuation of inventory on CV. Metro Electronics is not in accordance with PSAK No.14 and means accepting the research hypothesis.  
PENGARUH KOMPETENSI TERHADAP KINERJA BENDAHARA DESA SE.M.Si., HARMIATI HATTA; TRISEPTYA,SE.M.Si., GHALIYAH NIMASSITA
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

The current conditions of regional government officials and treasurers are still low, especially in terms of regional financial management (Sidik 2002). At the level of accountability for financial administration management, the competence of human resources in the village is a major obstacle (Subroto 2009). The capacity of human resources in the village has been uneven so far (Yuliana 2013). Factors that influence the performance of treasurer are competencies needed in the completion of a job. Competence affects employee performance. An employee who has high competencies such as knowledge, skills, abilities, and attitudes that are in accordance with the position he holds is always compelled to work effectively, efficiently and productively. This happens because the competencies possessed by the employee concerned are increasingly able to carry out the tasks assigned to him. The sample in this study was the treasurer as village fund manager in Pinrang district. Each variable has a further indicator, these indicators become the starting point for compiling the questionnaire instrument. The answer from the instrument is then measured by a Likert scale. The results showed that the performance had a positive effect on the performance of the village treasurer. The positive influence of competency on the performance of the village treasurer shows that the higher the competency, the more it will improve the performance of the village treasurer. Therefore, it is necessary to test other variables not examined in this study, such as compensation, leadership or organizational culture.
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH SULFIANTY, SULFIANTY
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 Pelaksanaan otonomi daerah dan desentralisasi, sesuai sistem akuntansi keuangan regional yang diperlukan yang merupakan bagian dari akuntansi pemerintah. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem akuntansi keuangan regional terhadap kualitas laporan keuangan daerah di Badan Pengelolaan Keuangan dan Aset Daerah Pohuwato. Populasi dalam penelitian ini adalah jumlah seluruh Pegawai Negeri Sipil di BPKAD Kabupaten Pohuwato sebanyak 48 orang, oleh karena itu jumlah total dipilih sebagai responden. Data dianalisis menggunakan regresi berganda. Hasil dari penelitian ini adalah penerapan sistem akuntansi keuangan regional yang terdiri dari grafik perkiraan standar yang seragam (X1), sistem pencatatan entri ganda (X2), dan basis akuntansi (X3), sekaligus memiliki pengaruh positif dan signifikan terhadap kualitas laporan keuangan (Y) sebesar 0,697 atau 69,7%. penerapan sistem akuntansi keuangan regional dalam bentuk: grafik perkiraan standar seragam (X1), secara parsial berpengaruh positif dan signifikan terhadap kualitas laporan keuangan (Y) sebesar 1,298. sistem pencatatan entri ganda (X2), secara parsial memiliki pengaruh positif tetapi tidak signifikan terhadap Kualitas Laporan Keuangan (Y) pada 0,398. dasar akuntansi (X3),secara parsial berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan (Y) sebesar 0,923. The implementing of regional autonomy and decentralization, accordingly a regional financial accounting system required which is part of accounting government. This study aims to determine the effect of the application of regional financial accounting systems on the quality of regional financial reports in the Pohuwato District Regional Financial and Asset Management Agency. The population in this study is the number of all Civil Servants in Pohuwato District BPKAD as many as 48 people, therefore the total number was chosen as respondents. Data were analyzed using multiple regression. The results of this study are the application of a regional financial accounting system which consists of a uniform standard estimate chart (X1), double entry recording system (X2), and accounting basis (X3), simultaneously having a positive and significant effect on the quality of financial statements (Y) equal to 0.697 or 69.7%. the application of regional financial accounting systems in the form of: a uniform standard estimate chart (X1), partially positive and significant effect on the quality of financial statements (Y) at 1,298. double entry recording system (X2), partially has a positive but not significant effect on the Quality of Financial Statements (Y) at 0.398. accounting basis (X3), partially positive and significant effect on the Quality of Financial Statements (Y) of 0.923.    
PENERAPAN METODE JUST IN TIME DALAM MENGENDALIKAN JUMLAH PERSEDIAAN KAWAT LAS PADA PERUSAHAAN CV TEGUH HARAPAN MILARISA, SURTI; YANTI, INDRI
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

ABSTRAK Penerapan Metode Just In Time dalam Mengendalikan Jumlah Persediaan Kawat Las pada Perusahaan CV Teguh Harapan. Tujuan penelitian ini dilakukan adalah untuk mengetahui penerapan metode pengendalian persediaan dengan menggunakan metode Just In Time dalam usaha pengendalian jumlah persediaan kawat las pada CV Teguh Harapan, sehingga dapat dijadikan dasar oleh pihak manajemen untuk melaksanakan kebijakan dimasa mendatang. Berdasarkan hasil penelitian dapat diketahui bahwa kebijakan yang diterapkan oleh CV Teguh Harapan belum optimal dikarenakan total biaya persediaan yang ditanggung untuk mengendalikan jumlah persediaan kawat las oleh perusahaan sebesar Rp 7.152.758,-. Sedangkan jika menggunakan metode Economic Order Quantity total biaya persediaan yang dikeluarkan sebesar Rp 3.630.279,- dan dengan metode Just In Time total biaya persediaan yang dikeluarkan sebesar Rp 2.566.995,-. Dengan menggunakan metode EOQ perusahaan dapat menghemat biaya persediaan untuk bahan baku kawat las adalah sebesar 49% dan jika menggunakan metode JIT perusahaan menghemat sebesar 64%. ABSTRACT The application a method of Just In Time in handling the number supplies welding wire at  companies CV Teguh Harapan. The purpose of this research done is to find the application of a method of control supplies by using the method Just In Time in effort to control the number of supplies welding wire at CV Teguh Harapan, so that it can be used as the basis by management to implement a policy in future. Based on the research done it can be seen that policy applied by CV Teguh Harapan not yet optimal because the total cost of supply borne to limit the number supplies welding wire by company Rp.7.152.758,-. Whereas if uses the Economic Order Quantity the total cost of supplies issued Rp. 3.630.279,- an with the method Just In Time the total cost of supplies issued Rp. 2.566.995,-. By using the method EOQ company can save the cost of supplies for raw material welding wire is of 49% and if uses the method JIT company save of 64%. Keywords : Just In Time, Economic Order Quantity, Cost Of Supplies, Control Supplies.
ANALISIS PENGENDALIAN PIUTANG TERHADAP RESIKO PIUTANG TAK TERTAGIH PADA CV. TEGUH HARAPAN DI KABUPATEN BERAU MURSIDIN, MURSIDIN
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 Accounts Receivable Management against Risk of Doubtful Accounts at CV. Teguh Harapan in Berau District. The purpose of this study is to analyze the control of accounts receivable against the risk of bad debts on the CV. Teguh Harapan in Berau District. The analytical method used is descriptive method that is analyzing data by determining, collecting, clarifying, analyzing and interpreting  therefore are  able to produce a clear description for  controlling  the accounts receivable to the risk of bad debt.   Based on the results of the analysis can be concluded that CV. Teguh Harapan has established a credit policy in accordance with the prevailing provisions regarding the credit terms, credit standards and billing policies.   Teguh Harapan applies 5C (Capacity, Character, Capital, Collateral, Condition). CV policy. Teguh Harapan in controlling the receivables is by estimating the bad debts of 7%. From the method of allowance for doubtful accounts and the determination of uncollectible accounts receivable loss using loss of accounts receivable and age analysis of receivables, it can be seen that the amount of bad debts in Year 2015 amounted to 6.72% of total receivables. Thus, it can be concluded that the control of bad debts for CV. Teguh Harapan was solved.  
SISTEM AKUNTANSI PEMBELIAN PERSEDIAAN SUKU CADANG TRUCK HYNO PADA CV MITRA BERSAMA ABADI DI TANJUNG REDEB KABUPATEN BERAU GANIE,SE.M.Si., H DJUPIANSYAH; RAHMANAH, RAHMANAH
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

  The purpose of this study was to find out the Accounting System for Purchasing Spare Parts Inventory at CV Mitra Bersama Abadi in Tanjung Redeb, Berau Regency, was in accordance with the theory of Accounting Systems. While the usefulness that is expected by the author of the results of this study is that it can be used to apply the theory obtained into the real situation contained in the field and as an information material for CV Mitra Bersama Abadi in Tanjung Redeb, Berau Regency. In addition, it is expected that the results of this study can be the next comparison that wants to carry out research on the problem of purchasing accounting systems. Based on the results of the analysis it can be concluded that the accounting system and internal control of purchasing truck hyno spare parts inventory at CV Mitra Bersama Abadi have not been in accordance with the elements of the purchasing accounting system and internal control components. There are still many principles of the purchasing accounting system that have not been able to be applied to CV Mitra Bersama Abadi. This is reflected in the existence of an unclear organizational structure, the existence of a double job between the purchasing function and the acceptance function, the lack of documents used and the absence of document archiving in every function that exists.

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