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Jurnal Akuntansi Kompetif
Published by Komunitas Manajemen Kompetitif
ISSN : 26225379     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Kompetif (Online ISSN: 2622-5379) published by Komunitas Manajemen Kompetitif. This journal published thrice in January and July. It contain the articles such as scientific papers (research and non-research), analytical studies, theoretical applications and reviews of account issues. The publication of this journal aims to increase the quantity and quality as well as its spread with the science of communication among the intellectuals, practitioners, students and observers of accounting problems.
Arjuna Subject : -
Articles 353 Documents
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PERAN ENVIRONMENTAL AUDIT PADA SUSTAINABILITY REPORTING : STATE OF THE ART REVIEW, TREND SAAT INI PADA NEGARA BERKEMBANG Siregar, Inova Fitri; Rasyad, Rinayanti; Lubis, Nurhayani; Onasis, Dini
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1826

Abstract

Penelitian ini bertujuan untuk melihat bagaimana peran environmental audit dalam pelaporan sustainability reporting dari pemetaan visualisasi dan akan menghasilkan state of the art sehingga dapat melihat tren saat ini dan dimasa yang akan dating pada negara negara berkembang. Metode dalam penelitian ini adalah menggunakan bibliometric analysis dengan menggunakan keyword environmental audit, sustainability reporting dan negeri berkembang, metadata yang akan digunakan adalah data scopus menhasilkan 64 publikasi yang akan direview. Hasil dari penelitian ini adalah penelitian ini dimulai dari tahun 2010 dan menghasilkan kata kunci yang paling banyak adalah Environmental Impact Assessment dan Environmental Management. Kemudian distribusi publikasi berdasarkan negara, menunjukkan dominasi Eropa dalam kontribusi ilmiah. Inggris memimpin dengan 10 publikasi, menyumbang 15,63%. Amerika Utara juga menunjukkan kontribusi signifikan dengan Kanada dan Amerika Serikat masing-masing menyumbang 6 dan 4 publikasi. Sedangkan hasil tren visualisasi network fokus pada peran audit dalam meningkatkan transparansi dan akuntabilitas. Penelitian terbaru menunjukkan bahwa audit lingkungan tidak hanya penting untuk mematuhi regulasi tetapi juga untuk meningkatkan praktik keberlanjutan dalam organisasi. Implikasi dak keterbatasan penelitian ini adalah peningkatan transparansi dan akuntabilitas perusahaan dalam praktik lingkungan. Dengan melakukan audit secara rutin, perusahaan dapat menunjukkan komitmen terhadap keberlanjutan, memenuhi harapan pemangku kepentingan, dan meningkatkan kepercayaan publik serta investor. Namun, audit lingkungan juga memiliki beberapa keterbatasan. Pertama, pelaksanaannya memerlukan investasi yang signifikan dalam hal biaya dan sumber daya, yang bisa menjadi beban terutama bagi perusahaan kecil dan menengah.
PENGARUH PERGANTIAN MANAJEMEN, PERTUMBUHAN PERUSAHAAN, FINANCIAL DISTRESS, REPUTASI AUDITOR, NILAI PERUSAHAAN DAN PROFITABILITAS TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020- 2022 Riansyah, Rhonny; Elvisa, Sonia
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1834

Abstract

The purpose of this study is to examine the impact of independent variables (management turnover, company growth, financial distress, auditor reputation, firm value, and profitability) on the dependent variable (auditor switching). This research utilized a sample of manufacturing companies listed on idx.co.id during the period from 2020 to 2022. The sample comprised 31 manufacturing companies, observed over three years. Using purposive sampling method, the total sample for this study consisted of 93 financial statements. Hypothesis testing was conducted using logistic regression analysis. The findings indicate that management turnover has a positive and significant effect on auditor switching. Company growth, financial distress, and profitability showed a positive but not significant influence on auditor switching. Meanwhile, auditor reputation and price to book value had an insignificant negative impact on auditor switching Keywords: Auditor switching, profitability, firm value, reputation, financial distress, company growth, manajemen change.
PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE VARIABLE COASTING SEBAGAI DASAR PENENTUAN HARGA JUAL (STUDI KASUS PADA PT. ARKHA JAYANTI PERSADA) Putri Winata, Elsa; Afif, M. Nur; Triwidatin, Yuppy
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1842

Abstract

The purpose of this study was to determine the calculation of the cost of goods manufactured, the calculation of the cost of goods manufactured using the variable costing method, changes in the method of calculating the cost of goods manufactured and determining the new selling price at PT Arkha Jayanti Persada. The research method used qualitative method with a case study approach, and data analysis using descriptive analysis. The results showed that the calculation of the cost of goods produced as the basis for determining the selling price carried out by the company was still very simple, the company only calculated using cost estimates. Meanwhile, the calculation of the cost of production according to the company has a difference with the calculation of the cost of production using the variable costing method, namely in the calculation according to the company the cost of production for one unit of 35 m3 hino dumb truck is Rp172,438,738 and the cost of production based on the variable costing method is Rp174,792,318. In addition, the company's selling price calculation has a difference with the variable costing method, namely that the company sets it based on estimates so that there is no specific percentage set by the company to achieve the desired profit.
ANALISIS KINERJA KEUANGAN SEBELUM DAN SELAMA PANDEMI COVID-19 PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Amelia, Mita; Kusuma, Indra Cahya; Aziz, Ayi Jamaludin
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1866

Abstract

Abstract: Financial peirformancei is a picturei of a company's financial condition in a ceirtain peiriod. This study aims to deiteirminei thei financial peirformancei of teileicommunications companieis listeid on thei Indoneisia Stock EIxchangei beiforei and during thei Covid-19 pandeimic for thei 2019-2021 peiriod. Thei samplei takein in this study was 4 companieis obtaineid through purposivei sampling teichniqueis. Thei meithod useid is quantitativei deiscriptivei, using financial ratios as a meiasurei of financial peirformancei. Thei reisults of this study show that financial peirformancei beiforei and during thei Covid-19 pandeimic in thei liquidity ratio for EIXCL, FREIN and TLKM companieis fluctuateid whilei ISAT deicreiaseid. Thei solveincy ratio for EIXCL, FREIN and ISAT companieis increiaseid whilei TLKM fluctuateid. Thei activity ratio for FREIN, ISAT and TLKM companieis fluctuateid whilei FREIN deicreiaseid. Thei profitability ratio for EIXCL, FREIN and TLKM companieis increiaseid whilei ISAT fluctuateid. Keiywords: Covid-19 Pandeimic, Financial Peirformancei, Financial Ratio
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Perdagangan Ritel MakananYang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Suciati, Laras; Hambani, Susy; Warizal, Warizal
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1867

Abstract

This study aiims to determine the effect of profitaibility aind compainy size to eairnings mainaigement with finainciail distress ais ai moderaiting vairiaible in food retaiil traiding compainies listed on the Indonesiai Stock Exchainge during the 2019-2021 period. This type of reseaiirch is descriptive reseaiirch with quaiintitaiitive aiipproaiich. The results showed thaiit profitaiibility aiiffects on eaiirnings maiinaiigement. The size of the compaiiny haiis no effect on eaiirnings maiinaiigement. Then the results of moderaiition regression testing showed thaiit finaiinciaiil distress aiis aii moderaiition vaiiriaiible in this study showed thaiit it could not moderaiite the effect of profitaiibility on eaiirnings maiinaiigement. Finaiinciaiil distress vaiiriaiibles thaiit moderaiite firm size with eaiirnings maiinaiigement show thaiit finaiinciaiil distress caiin aiict aiis aii moderaiitor thaiit strengthens the interaiiction between firm size aiind eaiirnings maiinaiigement.
ANALISIS PERLAKUAN AKUNTANSI PRODUK RUSAK DALAM PENENTUAN HARGA POKOK PRODUKSI PT. MILKO BEVERAGE INDUSTRY Nasution, Masita Amalia; Afif, M.Nur; Kusuma, Indra Cahya
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1872

Abstract

Abstrak: Harga Pokok Produksi adalah biaya yang telah terjadi untuk mendapatkan barang atau jasa.Sering di sebut sebagai biaya produksi. Harga jual perusahaan harus dapat menutupi biaya produksi yang dikeluarkan dan mendapatkan keuntungan bagi perusahaan. Penelitian ini bertujuan untuk mengetahui perhitungan harga pokok produk rusak dan perlakukan akuntansi produk rusak pada PT Milko Beverage Industry. Mekanismie yang pakai pada studi penelina ini yaitu metode deskriptif kuantitatif. metode pengumpulan data menggunakan studi Pustaka da studi lapangan hasil penelitian yang telah dilakukan menunjukkan bahwa dalam melaksanakan prosedur perhitungan harga pokok dan perlakuan produk rusak secara belum sepenuhnya sesuai teori. Keywords: Harga Pokok Produksi, Perlakukan Akuntansi
ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP (DEPRESIASI ASET TETAP ) ( Studi Kasus Di PT. Mutiara Global Industry ) Andira, Ayu; Alfif, Muhammad Nur; Triwidatin, Yuppy
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1874

Abstract

PT. Multialral Globall Indulstri which is al steel engineering alnd falbricaltion compalny, al compalny engalged in falbricaltion, of coulrse, this compalny hals valriouls types of fixed alssets. Some of the fixed alssets thalt alre very importalnt to sulpport the compalny's operaltionall alctivities alre bulildings, lalnd, construlction tools, vehicles alnd office inventory. However, the benefits provided by fixed alsset alre decrealsing over time becalulse of their continulouls ulse, calulsing shrinkalge (except for lalnd). Deprecialtion in fixed alssets will disculss the clalssificaltion of fixed alssets, the alcqulisition of fixed alsset, the method off deprecialtion of fixed alssets alnd the recording of deprecialtion expenses of fixed alssets. Thuls, seeing how importalnt the fixed alsset deprecialtion method alpplied by the compalny is, it is requlired to alpply al good alnd alpproprialte fixed alsset deprecialtion method als aln informaltion mediulm for the malnalgement to optimize the ulse of the compalny's fixed alssets, becalulse with the palssalge of time, the economic vallule of al fixed alsset mulst be chalrged alpproprialtely alnd one of the walys is too determine the deprecialtion methode. Differen deprecialtion ‘method will resullt in different alllocaltion of deprecialtion costs so thalt it will alffect the cost of goods sold alnd operalting expenses which alffect the almoulnts of profit thalt the compalny will ealrn. The daltal alnallysis techniqule ulsed is qulallitaltive descriptive. This resealrch is intended to investigalte the circulmstalnces, conditions or other things thalt occulr alt PT. Multialral Globall Indulstry regalrding the proper alpplicaltion of fixed alssets alnd the resullts caln be presented in the form of al resealrch report.The compalny implements al deprecialtion policy determined by the malnalgement of PT. Pealrl Globall Indulstry itself. There is al deprecialtion ralte thalt is allso determined by PT. Multialral Globall Indulstry, 25% for fixed alssets thalt halve al ulsefull life of 8-20 yealrs alnd 50% for fixed alssets thalt halve al ulsefull life of 4-7 yealrs. PT. Multialral Globall Indulstry ulses the stralight line method. The realson for PT. Multialral Globall Indulstry ulses this stralight line method becalulse this deprecialtion method is considered ealsy alnd simple in its implementaltion. The resullt of callcullalting deprecialtion expense in 2017 ulsing the stralight line method is Rp. 139,021,375 while when callcullalted ulsing the doulble declining ballalnce method is Rp. 118,886,927 alnd when callcullalted by the method of the nulmber of yealrs is Rp. 128,538,396. Allthoulgh the callcullaltion with the stralight-line method of deprecialtion bulrden in 2017 seems lalrge, this method is ealsy to implement alnd the almoulnt of deprecialtion ealch yealr is the salme.
ANALISIS EFEKTIFITAS DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA PENDAPATAN ASLI DAERAH DI KABUPATEN BOGOR (Tahun 2017-2019) Sundari, Anugrah; Mukmin, Mas Nur; Hambani, Susi
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1877

Abstract

The pulrpose of this stuldy is to alnallyze the Effectiveness alnd Contribultion of Lalnd alnd Bulilding Rights Alcqulisition Dulty (BPHTB) on Regionall Originall Revenule (PAlD) in Bogor Regency in 2017 -2019. Qulallitaltive descriptive resealrch design ulsing daltal testing in the form of Effectiveness Alnallysis alnd Contribultion Alnallysis. Alnallysis of the Effectiveness of Lalnd alnd Bulilding Rights Alcqulisition Dulty (BPHTB) on Regionall Originall Revenule (PAlD) in Bogor Regency in 2017-2019 hals aln alveralge effectiveness ralte of 132.4%. This shows thalt the performalnce of the locall government of Bogor Regency in collecting Lalnd alnd Bulilding Rights Alcqulisition Dulty (BPHTB) talx on Regionall Originall Revenule (PAlD) is qulite good or inclulded in the very effective interpretaltion criterial als al percentalge of effectiveness of more thaln one hulndred percent. Alnallysis of the contribultion of Lalnd alnd Bulilding Rights Alcqulisition Dulty (BPHTB) to Regionall Originall Revenule (PAlD) in Bogor Regency in 2017-2019 hals aln alveralge contribultion ralte of 24.6%. This shows thalt the Alnallysis of the Contribultion of Lalnd alnd Bulilding Rights Alcqulisition Dulty (BPHTB) talx revenule to Regionall Originall Revenule (PAlD) in Bogor Regency in 2017-2019 is increalsing every yealr allthoulgh it is not too significalnt. This caln be caltegorized into the Mediulm criterion becalulse it is in the ralnge of 20.10% to 30%. Keywords : Effectiveness, Contribultion, BPHTB, PAlD.
ANALISIS RASIO KEUANGAN DAN ALTMAN Z-SCORE UNTUK MENILAI KINERJA KEUANGAN SERTA MEMPREDIKSI KEBANGKRUTAN PADA PT. TANDES LAUTAN PERIODE 2016-2019 Yoga, Dwi Yoga Imam Baskoro; Kusuma, Indra Cahya; Setiawan, Ade Budi
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1878

Abstract

This study was conducted to analyze financial ratios and altman z-score to assess financial performance and predict bankruptcy at PT. Tandes Lautan in 2016-2019. This study uses a quantitative descriptive method by calculating and analyzing liquidity ratios, solvency ratios, profitability ratios and activity ratios as well as analyzing bankruptcy with the Altman z-score method. The results of the analysis show that (1) the liquidity ratio in 2016-2019 is assessed from the current ratio, quick ratio and cash ratio is not good (2) the solvency ratio in 2016-2019 is assessed from the debt to asset ratio, debt to equity ratio, long term debt to equity ratio is not good (3) the profitability ratio in 2016-2019 is assessed from the gross profit margin in good condition, assessed from the operating profit margin, net profit margin, return on assets, return on equity is not good (4) activity ratio in 2016 -2019 is judged from poor receivable turn over, inventory turn over, working capital turn over, fixed assets turn over in good condition, and total assets turn over not good (5) Z Score calculation from 2016-2019 the value is below 1, 1 which is called the bankruptcy value.
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN TARIF SEWA KAMAR HOTEL PADA JSI RESORT BOGOR Sadikin, Hanipah Ali; Afif, Muhamad Nur; Hutomo, Yoyok Priyo
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1879

Abstract

Competition for service companies operating in the hospitality sector is increasingly competitive. One way to maintain its existence is by setting room rental rates using the right method. The data sources used in this research are primary data and secondary data, namely data obtained directly including company documents. The data used in this research is where the author includes data related to the application of the activity based costing system method in determining hotel room rental rates, which includes traditional calculations and calculations using the ABC method. This research aims to determine the application of the ABC method in determining hotel room rental rates at JSI Resort Bogor. Based on the results of calculating hotel room rental rates using traditional calculations and the ABC method, it shows that in calculating the COGS for Cherokee rooms there is a difference of IDR 181,914 which is greater than the calculation using the ABC method. However, in the Willys, Sahara, Gladiator, Grand Gladiator, Rubicon, Brute and Hummer room types, there are differences in which the results of calculations using ABC are smaller or more effective than traditional calculations. There was a difference of up to Rp. 2,785,179 in the calculation of the basic price for determining rental rates because in the Activity based costing method, overhead costs for each product were charged to many cost drivers, resulting in accuracy and effectiveness in cost expenditure. Using the activity based costing (abc) system concept in determining hotel room rental rates can provide more accurate and more efficient cost calculation information

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