cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
ali masjono
Contact Email
account@akuntansi.pnj.ac.id
Phone
-
Journal Mail Official
account@akuntansi.pnj.ac.id
Editorial Address
-
Location
Kota depok,
Jawa barat
INDONESIA
Account : Jurnal Akuntansi, Keuangan dan Perbankan
Published by Politeknik Negeri Jakarta
ISSN : 23389653     EISSN : 25490575     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Account merupakan jurnal yang diterbitkan untuk memberikan masukan bagi pengembangan ilmu pengetahuan dibidang akuntansi, keuangan dan perbankan. Artikel yang dimuat di jurnal ini merupakan kajian teoritis dan hasil riset terapan dibidang akuntansi, keuangan dan perbankan,
Arjuna Subject : -
Articles 195 Documents
 13   14   15   16   17 
Analisis Terhadap Risiko Hukum Pemberian Kredit Perbankan dengan Jaminan Personal Guarantee tanpa Penyertaan Agunan Fixed Asset Rachmat Arnanda; Dhea Tisane Ardhan; Ratna Khoirunnisa
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 1 (2023): EDISI JUNI 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i1.5574

Abstract

Banking institution becomes the main pillar in the implementation of state development activities, therefore the provision of bank credit must pay attention to the risks that will arise, but not only limited to legal risks. Provision of bank credit must be accompanied by the provision of guarantees to carry out security from a legal perspective .In addition to asking for guarantees from customers, bank must also look at the collateral priority scale that will be the guarantee. By making fixed asset collateral as the main scale in granting credit, it is a good first step to mitigate risks, because if the customer defaults on the promise (wanprestasi), the bank gets a reimbursement from the sale (auction) of the collateral goods. However, if the bank makes individual collateral as the main collateral without the inclusion of fixed asset collateral, then the level of risk of granting credit is very high at the time the customer defaults on the promise, so the execution process cannot be instantaneous through the sale (auction) considering that individual collateral does not have a special position. The execution of individual collateral can only be done if there is a court decision with permanent legal force. This research will be presented by the author in normative form. Keywords: Law Risk, Financing, Personal Guarantee, Fixed Asset
Faktor-Faktor yang Berpengaruh Terhadap Audit Delay: Studi Meta Analisis: Studi Meta Analisis Marisha Gabrila Sutanto; Carmel Meiden
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 1 (2023): EDISI JUNI 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i1.5604

Abstract

The topic of factors that influence audit delay has been researched by many researchers and still exist until now. The existing research shows results that are consistent or inconsistent with different levels of significance. This study integrates various results from previous studies to test and generate conclusions regarding the factors that influence audit delay using the meta-analysis method. The data used was obtained through observation techniques in Publish or Perish software consisting of statistical results of research articles. The sample in this study are 18 research articles published in journals from 2012-2022 obtained from Google Scholar and selected by purposive sampling. The results of this study indicate that the independent variables of company size, profitability, audit opinion, and KAP size have an effect on audit delay. This study also proves that agency theory still applies to several manufacturing, banking, agricultural and mining companies in the 2012 to 2022 study period.
BARBERSHOP HARI INI : PERSPEKTIF PENERAPAN AKUNTANSI Rauf, Abdul Rauf; Adella Fitri, Sri; Oktavia, Abel; Nabila, Aisyah; R, Ramadanis.; A, Aysyah.; Rahmi, Mega; Zubaidah, Dea; Fitria, Nita; Yuliani, Dila; Marlin, Khairul; Nirmala, Dina; Putri Utami, Elfina
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 1 (2023): EDISI JUNI 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i1.5608

Abstract

This study aims to be able to describe the procedures for making accounting records and financial reports on barbershop services that are in accordance with the accounting cycle, so that they have appropriate and correct financial reports to be given to certain parties or related parties who will later assist in developing and progressing their business. and facilitate decision making for barbershop service companies in the future as the basis for policies or business development strategies. The results of the research conducted by observing the location and conducting interviews related to the basic concept of recording which consists of 6 parts, the counter concept consists of 3 parts, the concept of business continuity consists of 3 parts, and the time period used consists of 3 parts. These four stages have an effect on making financial reports which will be very useful for businesses.
STRATEGI PENGEMBANGAN PRODUK DAN PERHITUNGAN HARGA POKOK PRODUKSI PADA USAHA HOME INDUSTRY KERIPIK PISANG SALAI IBU HERYATI Hesti Akmariani, Hesti Akmariani; Mubarak2, Husni Mubarak
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i2.6772

Abstract

This research aims to understand how the quality of the Smoked Banana Chips product from Keripik Pisang Salai Ibu Heryati Business can improve and determine the calculation of the production cost of the business. This study is descriptive research using a qualitative descriptive approach. The research data were obtained from the owner of Keripik Pisang Salai Ibu Heryati Business. Data collection techniques included interviews and document studies. The research results indicate that in product development strategy, the strategies implemented by Keripik Pisang Salai Ibu Heryati include improving existing products, adding new products, and imitating competitor strategies. There are eight systematic stages in the process of developing a new product carried out by this business, namely idea collection, screening, concept development and testing, marketing strategy development, business analysis, product development, market testing, and commercialization stages. However, the market testing and commercialization stages have not been implemented. The calculation of the production cost of Keripik Pisang Salai is done using the process costing method with a variable costing approach. The purpose is to provide an accurate comparison in determining effective production decisions in a relatively short time. The determination of the selling price charged to consumers is based on the expected profit estimate of Ibu Heryati Business to meet operational needs and achieve more adequate profits. Keywords: Product Development; Product Cost Calculation; Kripik Pisang; Bengkalis
PERANCANGAN SISTEM INFORMASI AKUNTANSI DENGAN MACRO EXCEL DALAM PENGELOLAAN KEUANGAN SATE LUWES: Design of an Accounting Information System Using Excel Macros for Financial Management of Sate Luwes Pajaria, Annisa Intan; Ginoga, Lesia Fatma; Syahwani, Asty Khairi Inayah; Ramadhanti, Resti Jayeng; Rosyanti, Novi
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i2.6908

Abstract

Micro, Small, and Medium Enterprises (MSMEs) significantly contribute to Indonesia's economic growth but often face financial management challenges. This research aims to assist MSMEs in financial management by designing a sales Accounting Information System using Excel Macros, with Sate Luwes as a case study. The data includes primary data from interviews and questionnaires, and secondary data from financial documents at Sate Luwes. The system development method employed is the waterfall model. The research identifies four types of sales transactions at Sate Luwes: on-site transactions, take-away, online, and aqiqah orders. The system design is conducted in three main stages: system analysis, system design, and system implementation. The designed system fulfills internal control components based on Mulyadi's theoretical approach, effectively focusing on application controls. Evaluation results using PIECES analysis indicate that the system successfully meets the needs and expectations of users at Sate Luwes.
Market Reaction to the Launch of IQOS Iluma at PT Hanjaya Mandala Sampoerna. Tbk Muchtar, Ali Masjono; Putri, Era Saskia
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i2.6940

Abstract

The occurrence of Covid-19 and the increase in cigarette excise rates caused a decline in HMSP share performance over the past three years, resulting in PT Hanjaya Mandala Sampoerna Tbk creating and launching IQOS ILUMA, an innovative smoke-free tobacco product. This launch is expected to generate a positive market reaction so that HMSP's shares have the potential to increase however, market reaction do not always give a positive reaction. Therefore, this study aims to find out whether the existence of IQOS ILUMA can give a positive or negative reaction or even no reaction to HMSP shares. In this study, Researcher will compare market reactions according to the theory of event studies and in real terms. According to the event study theory, market reaction is measured by abnormal returns, and trading volume activity, these is tested by paired sample t-test. Meanwhile, if seen in real terms, it is measured from the price and trading volume of HMSP shares. According the event study theory , the result shows that the launch of IQOS ILUMA did not cause a market reaction to HMSP shares. But in real market, it shows that the launch of IQOS ILUMA gave a positive market reaction to HMSP shares. Keywords: Market Reaction; Event Study; Abnormal Return; Trading Volume Activity; IQOS ILUMA.
Perancangan Sistem Informasi Akuntansi Penjualan dan Persediaan Barang Dagang dengan Excel Macro di Toko Surya Ayu Amelia Putri; Fatma Ginoga, Lesia
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i2.6974

Abstract

Management of sales and inventory requires relevant and accurate information for appropriate decision-making. However, many MSMEs have not implemented computerized accounting information systems and neglect inventory and sales recording. At Toko Surya, incoming goods and sales are not yet computerized, and there are no detailed records. The recommended solution is to design an accounting information system for sales and inventory using Excel Macro. The purpose of this final project is to describe the sales and inventory system applied at Toko Surya and to design an Excel Macro-based system. Data collection methods include interviews, observation, documentation, and literature study, using the waterfall model. The sales and inventory system at Toko Surya encompasses functions, records, documents, and procedures that are still manual and simple. The design includes system functions and requirements, data flow diagrams, and input and output designs. After system testing, the designed Excel Macro-based system has the potential to provide solutions to the problems at Toko Surya.
Analisis Akuntansi Pajak Penghasilan Badan Pada CV.RTY: Pajak Penghasilan Badan wita, Wita Widiyanti; Sartika, Novira
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i2.6977

Abstract

Every year after the tax year ends, taxpayers will fulfill their obligations to fill out and submit the annual Corporate Income Tax Return (SPT) which is a means for taxpayers to report as well as calculate and determine the amount of income tax payable in the tax year concerned, in this case tax reporting is often not done properly by taxpayers. The purpose of this research is to analyze the application of income tax accounting at CV. RTY whether it is in accordance with the Income Tax Law. This research is descriptive research using a descriptive qualitative and descriptive quantitative approach. Research data obtained from CV. RTY with data collection techniques through interviews and documentation. From the results of the study, it is known that the company in preparing the profit/loss statement is not in accordance with the Income Tax Law so that reconciliation is carried out first and in reporting the company's Annual Tax Return several times delaying or missing the reporting date. Different from previous studies, in this study researchers calculated the amount of tax credit paid by CV. RTY not through the Annual SPT but using SSP PPh article 25 data in 2023 which is based on the Income Tax Law.
PE PENGARUH PERSEPSI DAN PENGETAHUAN PERPAJAKAN TERHADAP MINAT KARIR MAHASISWA AKUNTANSI SEBAGAI AKUNTAN PAJAK Uswatun Hasannah; Permata, Amelia
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i2.7142

Abstract

This study aims to determine the effect of perception and knowledge of taxation on the career interests of accounting students in choosing to be tax accountants. This study uses quantitative methods and primary data from sampling active accounting students at the State University of Surabaya. Data collection in this study was carried out through the distribution of Google Form questionnaires using purposive sampling techniques, which obtained data from 75 respondents. Data analysis used multiple linear regression test. The results of this study indicate that perception and knowledge of taxation have a partial and simultaneous effect on the career interests of accounting students to become tax accountants. Keywords: Perception; Tax Knowledge; Career Interest of Accounting Student; Tax Accountant
PENGARUH ROA DAN CURRENT RATIO TERHADAP HARGA SAHAM BANK SYARIAH INDONESIA PERIODE 2020-2023 Amanda, Harintavia; Muhammad Ryan Fahlevi
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i2.7204

Abstract

This research aims to determine the influence of Return on Assets (ROA) and Current Ratio (CR) on the Share Price of Bank Syariah Indonesia 2020-2023. Data was taken from Bank Syariah Indonesia's quarterly financial reports and share price data from 2020 to 2023. This research is quantitative using a descriptive approach. This research uses secondary data originating from financial reports published on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The research results show that partially Return On Assets (ROA) does not have a significant influence on Share Prices, while partially Current Ratio (CR) has a significant influence on Bank Syariah Indonesia Share Prices. Then simultaneously or together Return On Assets (ROA) and Current Ratio (CR) have a significant influence on share prices. This research provides benefits in making investment decisions that will be made by investors based on the influence of independent variables on the dependent variable. And it is useful for further research to be used as a reference for research based on interest in using the same variables.

Page 15 of 20 | Total Record : 195

 13   14   15   16   17 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue Vol. 12 No. 2 (2025): DECEMBER EDITION Vol. 12 No. 1 (2025): JUNE EDITION Vol. 11 No. 2 (2024): DECEMBER EDITION Vol. 11 No. 1 (2024): JUNE EDITION Vol. 10 No. 2 (2023): EDISI DESEMBER 2023 Vol. 10 No. 1 (2023): EDISI JUNI 2023 Vol. 9 No. 2 (2022): EDISI DESEMBER 2022 Vol. 9 No. 1 (2022): EDISI JUNI 2022 Vol. 8 No. 2 (2021): EDISI DESEMBER 2021 Vol. 8 No. 1 (2021): EDISI JUNI 2021 Vol 7, No 1 (2020): ACCOUNT VOL 7 NO 1 EDISI JUNI 2020 Vol. 7 No. 2 (2020): EDISI DESEMBER 2020 Vol. 7 No. 1 (2020): EDISI JUNI 2020 Vol 6, No 2 (2019): Account Volume 6 Nomor 2 Edisi Desember 2019 Vol 6, No 1 (2019): Account Vol 6 No 1 Juni 2019 Vol. 6 No. 2 (2019): EDISI DESEMBER 2019 Vol. 6 No. 1 (2019): EDISI JUNI 2019 Vol 5, No 2 (2018): Account Vol 5 No 2 Desember 2018 Vol 5, No 1 (2018): Account Vol 5 No 1 Juni 2018 More Issue