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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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ANALISIS PENERAPAN METODE PENCATATAN DAN PENILAIAN PERSEDIAAN BARANG DAGANG BERDASARKAN PSAK NO 202 PADA ASTRA MOTOR KOLAKA Hardilla, Hardilla; Sabarudin, Sabarudin; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2194

Abstract

The Research Was Conducted By Hardilla, With Student Id Number 211830897, Under The Title “Analysis Of The Application Of Merchandis Inventory Recording And Assesment Methods At Astra Motor Kolaka”. The Thesis Advisor Is Sabaruddin, SE.,M.M.,Ak.,C.FA And The Second Advisor Is Surianto Ilham, SE.,M.Acc.,Ak.,CA This Study Aims To Analyze The Method Of Recording And Assessing Merchandise Inventory At Astra Motor Kolaka And Assess Its Compliance With Financial Accounting Standart Statements (Psak) No. 202. The Research Method Used Is A Desriptive Qualitative Approach With Data Collection Techniques Through Interviews, Observations, And Doucumentation. The Results Of The Study Indicate That Astra Motor Kolaka Still Applies A Conventional Inventory Recording System That Tends To Resemble The Periodic Method And Has Not Used A Standard Inventory Valuation Method Such As Fifo, Or Average. This Shows That The System Used Is Not Fully In Accordance With The Provisions Of Psak No. 202. The Application Of This Inappropriate Method Has The Potential To Affect The Accuracy Of The Presentation Of The Company’s Finansial Statements. Therefore, It Is Recomended That The Company Immediately Evaluate The Inventory Recording And Valuation System To Comply With Applicable Accounting Standards.
ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN PADA KANTOR CAMAT POMALAA Layuk, Ririn Yudhani; Triani, Neks; Nichen, Nichen
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2198

Abstract

The purpose of this study is to determine the adequacy of the implementation of government accounting in the Pomalaa Subdistrict Office.This study uses a qualitative approach with a descriptive method, conducted at the Pomalaa Subdistrict Office. Data collection was conducted through observations, interviews, and documentation. The data analysis techniques employed were data reduction, data presentation, and conclusion-making. The main informants for the study were the Treasurer and the Head of Planning and Finance of the Pomalaa Subdistrict Office. The results of this study indicate that the Pomalaa Subdistrict Office has implemented an accrual-based cash accounting system, which includes the preparation of financial reports such as Budget Execution Reports, Balance Sheets, Operating Reports, Reports on Changes in Equity, and Notes to Financial Statements, in accordance with the mandate of the Government Accounting Standards (SAP), as stipulated in Government Regulation No. 12 of 2019. However, implementation obstacles remain, such as the lack of separation of daily records between cash inflows and outflows and the lack of daily adjustment records for fixed assets. Furthermore, the use of supporting applications such as SIPD, e-Sakip, and e-Monev still presents technical obstacles. Overall, however, the implementation of accounting at the Pomalaa Subdistrict Office complies with regulations and can be the basis for increasing accountability and transparency in regional financial management. Keywords: Government Accounting, SAP, Financial Reporting, sub-districts, Government Regulation No. 12 of 2019.
ANALISIS PENGELOLAAN KEUANGAN PADA PERUSAHAAN WRP (WIRAUSAHA RAKYAT PERIKANAN) Rivat, Rivat; Turi, La Ode; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2199

Abstract

Effective financial management is the key to success for fisheries companies, including WRP (Wirausaha Rakyat Perikanan) located in Boepinang Barat Village. This study aims to analyze the financial management implemented by WRP companies, focusing on four main aspects: Budget planning, recording, reporting, and control. The research method used is a qualitative approach, which involves data collection through interviews and observations. The results of the study indicate that WRP companies face various challenges in financial management, including poor budget planning, incomplete transaction recording, and weak financial control. Fluctuations in fish prices influenced by market demand also have a significant impact on the company's financial performance. This study is expected to provide guidance and recommendations for WRP companies and other fisheries companies in improving their financial management, so that companies can achieve more optimal and sustainable business goals, and contribute positively to the regional economy. Keywords: Financial management, Wirausaha Rakyat Perikanan, Budget planning, recording, reporting, control.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA RSU IMELDA PEKERJA INDONESIA Aurelya Zai, Cindy Tania; Hutapea, Herti Diana; Gaol, Vebry M. Lumban
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2257

Abstract

This study aims to analyze the application of environmental accounting, especially in the aspects of: recognition, measurement, and presentation of environmental costs in financial statements at the Imelda Buruh Indonesia General Hospital. The research method used in this study is descriptive qualitative, with data sources obtained from primary data and secondary data. The results of this study indicate that in the aspect of environmental cost recognition, it is generally recorded in the operational expense item and its details have not been presented separately in the income statement. In the aspect of measurement, environmental costs are measured using monetary units by referring to budget realization based on the amount of money spent at the time the transaction occurs. And in the aspect of environmental cost presentation, environmental costs are not presented separately in the financial statements, but are combined in other general accounts such as operational expenses, maintenance expenses, and cleaning expenses. This causes environmental costs not to be seen explicitly in the financial statements. Keywords: Environmental Accounting, Hospitals, and Accounting Treatment.
PENGARUH OVERKAPASITAS TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Abdullah, Abrar Rayhan; Sabarudin, Sabarudin; Bustang, Bustang
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2273

Abstract

This study aims to analyze the effect of Overcapacity on the Profitability of Cement Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2018-2023. This study uses a quantitative approach. The data used are secondary data in the form of financial reports of cement sector companies listed on the Indonesia Stock Exchange for the period 2018-2023. Data analysis techniques involve simple linear regression analysis, multiple linear regression analysis and path analysis using SPSS V23.The results of this study indicate that Overcapacity has a significant negative effect on Operational Efficiency, with each one-unit increase in overcapacity causing a decrease in Operational Efficiency of 0.407. In addition, Operational Efficiency is proven to have a positive and significant effect on profitability, with a significance value below 0.05. This study also found that Overcapacity has an indirect negative effect on Profitability through Operational Efficiency. Keywords: Overcapacity, Operational Efficiency, Profitability.
STUDI KOMPARATIF PENETAPAN TARIF JASA RAWAT INAP DENGAN METODE BIAYA TRADISIONAL DAN ACTIVITY BASED COSTING (STUDI KASUS PADA UPTD PUSKESMAS POMALAA KABUPATEN KOLAKA) Andi, Mutiara Sari; Kartomo, Kartomo; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2329

Abstract

Study Komperatif Determination of Inpatient Service Rates Using Traditional Cost Methods and Activity Based Costing (Case Study at UPTD Pukesmas Pomalaa, Kolaka Regency). This study aims to determine the method of setting inpatient service rates using the traditional cost method and to determine the method of setting inpatient service rates using the activity based costing method at the Pomalaa Health Center UPTD, Kolaka Regency. Field research and library research were the research methods used in this study. Researchers employ observation, interviews, and documentation analysis as data collection methods. In order to determine inpatient service rates using the activity-based costing method, this study employed quantitative descriptive analysis as its data analysis tool. The results of this study indicate that the inpatient service rates using the activity based costing method when compared to the inpatient service rates that have been set by the BLUD UPTD Pomalaa Health Center currently using the traditional method, then using the activity based costing method provides higher rates for class 1 inpatient care. With a difference of Class I Rp 182,947. Keywords: Service Rates, Traditional Method, Activity Based Costing Method.
ANALISIS KINERJA KEUANGAN BADAN PENDAPATAN DAERAH KABUPATEN KOLAKA TAHUN 2021-2023 Hidayah, Anita Rahmah; Triani, Neks; Chairunnas, Arnadi
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2330

Abstract

This study aims to analyze the financial performance of the Regional Revenue Agency (Bapenda) of Kolaka Regency during the 2021–2023 period. The research adopts a quantitative descriptive approach, utilizing secondary data in the form of regional revenue budget realization reports obtained from Bapenda Kolaka Regency.The findings indicate that the region’s financial independence remains within a low to moderate category, reflecting a high dependency on from the central government. The effectiveness ratio of Regional Original Revenue (PAD) shows a relatively favorable trend transfers, particularly in 2022, when PAD realization exceeded the predetermined target. However, this performance declined again in 2023.Furthermore, the growth ratio suggests that the region’s capacity to enhance financial performance has been inconsistent from year to year. These results highlight the necessity for Bapenda Kolaka Regency to optimize and diversify existing revenue streams. Additionally, improving the efficiency and effectiveness of regional financial management should be a critical focus. Keywords: Keywords: Financial performance, independence ratio, effectiveness ratio, growth ratio, local revenue, Bapenda Kolaka.
EVALUASI PENERAPAN AKUNTANSI SEKTOR PUBLIK UNTUK MENCEGAH FRAUD PADA SEKTOR PUBLIK DI KANTOR SEKRETARIAT DAERAH KABUPATEN KOLAKA Rosdiana, Rosdiana; Triani, Neks; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2334

Abstract

This study aims to evaluate the implementation of public sector accounting in preventing fraud practices at the Regional Secretariat Office of Kolaka Regency. The method used is qualitative descriptive research with data collection techniques through interviews, observations, and documentation. Data analysis techniques follow an interactive model that includes data reduction, data presentation, and drawing conclusions. The results of the study indicate that the implementation of an effective public sector accounting model, including transparency, accountability, and compliance with regulations, contributes significantly to preventing fraud practices. The internal control system implemented also strengthens these prevention efforts. Keywords: fraud prevention, publik sector accounting, transparency
ANALISIS SISTEM AKUNTANSI KLAIM KECELAKAAN DIRI (PERSONAL ACCIDENT) PADA PERUSAHAAN ASURANSI BUMIDA Alam, Andi Syamsu; Triani, Neks; Chairunnas, Arnadi
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2336

Abstract

This study aims to analyze the effectiveness of the personal accident claim accounting system at BUMIDA Insurance Company, focusing on the accuracy of claim recognition, the effectiveness of internal controls, and the system’s compliance with applicable accounting standards, particularly PSAK 62 and PSAK 74. A qualitative case study approach was employed, with data collected through in-depth interviews, field observations, and analysis of internal documentation. The findings indicate that delays in claim recognition and manual document verification are the main obstacles affecting the accuracy of financial reporting and increasing the risk of fraud. Furthermore, the current claim accounting system at BUMIDA has not fully aligned with PSAK 74, especially regarding the measurement of insurance liabilities and the separation of insurance components. Keywords: claim accounting system, personal accident, PSAK 117, internal control, BUMIDA insurance, digitalization
ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH (PSAP) NO.01 PADA KANTOR CAMAT TANGGETADA Risal, Muh Afdal; Sabarudin, Sabarudin; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2337

Abstract

The purpose of this study is to determine the implementation of PSAP 01 concerning the Presentation of Government Financial Statements in the Tanggetada Sub-district Government. This study examines the problem using a qualitative method. Sugiyono, (2013) stated that this study has a post-optimism basis which means that the key instrument in the study is the researcher himself with data collection techniques using triangulation techniques and has results that emphasize more on meaning. This study focuses on the balance of elements presented in the financial statements of the Tanggetada Sub-district Government with PSAP No. 01. The Tanggetada District Government has prepared a financial report as a form of accountability for regional financial management, in this case the Regional Revenue and Expenditure Budget (APBD) of Kolaka Regency which includes the Tanggetada District Government in a timely manner. This Financial Report provides relevant information regarding the financial position and performance achievements of the Tanggetada District Government. Keywords: Presentation Analysis, Financial Reports, PSAP 01

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