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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 PENCATATAN AKUNTANSI UMKM PADA TOKO AIS WUNDULAKO Sastra, Annisa Dea; Turi, La Ode; Chairunnas, Arnadi
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2319

Abstract

A type of productive business owned by an individual or business entity, with specific criteria based on assets and turnover. This is the general definition of Micro, Small, and Medium Enterprises (UMKM). Based on the data obtained, UMKM can assist the government in driving the production sector. In line with the development of UMKM, the primary focus in managing business funds is to implement proper accounting records. With proper accounting records, UMKM can strengthen their businesses by applying for loans through financial statements that demonstrate their performance and financial position. This study aims to analyze and determine the form of accounting records at Toko Ais. The type of research used is qualitative research with a descriptive approach. Data collection uses observation, interviews, and documentation techniques. The results of this study indicate that Toko Ais UMKM have not implemented accounting records in accordance with accounting standards due to the lack of transaction evidence to record accounting details, where the records only include total cash sales, purchases, personal withdrawals, and other operational costs. This occurs due to a lack of awareness and understanding of the importance of accounting records for a business. Keywords: Accounting Records, UMKM
ANALISIS RASIO LIKUIDITAS DAN RASIO SOLVABILITAS DALAM MENGUKUR KINERJA KEUANGAN PT. PUTRA WAJO KOLAKA PERIODE 2021-2024 Faiz, Faiz; Sabarudin, Sabarudin; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2320

Abstract

: This study applies data analysis techniques that involve evaluating liquidity ratios—namely the current ratio, quick ratio, cash ratio, and cash turnover—as well as solvency ratios such as the debt to asset ratio, debt to equity ratio, and long-term debt to equity ratio. The findings reveal that the company’s liquidity performance is generally strong, as reflected in an average current ratio of 1.87 times (considered good), a quick ratio of 1.27 times (less satisfactory), a cash ratio of 72% (very strong), and a cash turnover rate of 35% (very strong). On the other hand, solvency performance shows varied results, with the debt to asset ratio averaging 55% (very strong), the debt to equity ratio at 56% (moderately weak), and the long-term debt to equity ratio at 57% (very strong). Based on the overall analysis, it can be inferred that PT Putra Wajo Kolaka’s financial condition during the review period is relatively stable and sound in terms of both liquidity and solvency. Nevertheless, attention should be given to improving the quick ratio and debt to equity ratio, as these metrics still reflect less optimal outcomes, potentially posing financial risks in the future. This research aims to offer useful insights for company leadership in enhancing financial decision-making and to act as a reference point for future related studies. Keywords: Liquidity, Solvency, Financial Performance
ANALISIS BIAYA PRODUKSI DAN PENDAPATAN PADA USAHATANI PADI (Studi Petani Padi di Desa Polenga Kecamatan Watubangga) Fadillah, Fadillah; Sabarudin, Sabarudin; Bustang, Bustang
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2325

Abstract

“Analysis of Production Costs and Income in Rice Farming (Case Study of Rice Farmers in Polenga Village, Watubangga Subdistrict)” This study aims to evaluate the structure of production costs and the level of income earned by rice farmers in Polenga Village, Watubangga Subdistrict. The analysis shows that the total cost incurred by farmers for cultivation up to harvest reaches IDR 12,640,000. Meanwhile, the revenue obtained from the harvest is around IDR 28,470,000. Thus, the net profit gained by farmers per planting season is IDR 15,830,000. This amount represents the net income calculated from the difference between total revenue and production expenses. The volume of rice harvested per season is approximately 1.5 tons. Based on these findings, it can be concluded that rice farming activities in this area are profitable and feasible for further development. The system applied in managing production costs and maximizing income demonstrates high efficiency and profitability, making it a viable agricultural practice in Polenga Village, Watubangga Subdistrict.
PENGARUH SISTEM AKUNTANSI PENGGAJIAN TERHADAP KEPUASAN KARYAWAN PADA PT TIRAN GROUP CABANG BOMBANA Riza, Anjeli; Turi, La Ode; Chairunnas, Arnadi
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2326

Abstract

Anjeli Riza, the influence of the payroll accounting system on employee satisfaction at PT. Tiran Group Branch Bombana.This study aims to determine the influence of the payroll accounting system on employee satisfaction at PT Tiran Group Branch Bombana.This research uses a quantitative research method. The research population consists of employees of PT. Tiran Group Branch Kolaka, with a total of 40 respondents. The data collected in this study includes primary and secondary data. Primary data was obtained by distributing questionnaires to respondents, while secondary data was obtained from PT. Tiran Group's records. Data analysis techniques involved simple linear analysis using SPSS 30.The results indicate that the payroll system has a significant impact on employee performance, as the t-test value is less than the t-table (<0.001 < 0.05). It can be concluded that the payroll system coefficient of 0.535 at PT. Tiran Group. has a positive and significant impact on employee satisfaction. Based on the research results above, it shows that the variable of the payroll system at PT. Tiran Group Branch Bombana has a very positive influence on the variable of increasing employee satisfaction. This means that if a company wants its employees to perform at their best, the company must establish the best possible payroll system, which can improve the welfare of its employees, so that employees can be motivated to work more effectively. Consequently, the company will also benefit and perform better in achieving the goals it wants to accomplish in the future. Keywords: accounting system, payroll, wages, employee satisfaction.
ANALISIS BIAYA OPERASIONAL DAN PENDAPATAN PADA CV. HM HAJIRA GALON DI KECAMATAN WAWO KABUPATEN KOLAKA UTARA Afta, Afta; Sabarudin, Sabarudin; Bustang, Bustang
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2328

Abstract

This research aims to evaluate the structure of operational costs and revenue generated by CV. HM Hajira Galon, located in Wawo District. The findings indicate that one of the company's key strategies is maintaining the quality of raw materials to ensure the consistent quality of its bottled water products. This commitment to product quality has a positive impact on customer satisfaction, which in turn fosters customer loyalty toward Hajira Refillable Drinking Water Depot. The pricing strategy adopted by the company follows the cost-plus pricing method, resulting in a selling price that is relatively higher than the company's previous pricing calculations. In terms of operational expenditures, the total monthly production cost amounts to IDR 18,838,000, while administrative expenses are recorded at IDR 2,600,000 per month. The total monthly revenue reaches IDR 30,000,000. After deducting total operational costs of IDR 21,438,000, the business earns a net profit of IDR 8,562,000 per month
PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Tiana, Alma; Bustang, Bustang; Sabarudin, Sabarudin
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2340

Abstract

The purpose of this study is to determine the Effect of Working Capital Turnover on the Profitability of Manufacturing Companies Listed on the Indonesia Stock Exchange". This study uses a quantitative research method, the data collected consists of Primary Data and Secondary Data. Primary data comes from observation and documentation. While for secondary data by collecting data through literature studies. The data analysis techniques used are Descriptive statistical analysis and Regression analysis. The results of this study show the effect of working capital turnover and accounts receivable turnover on profitability in manufacturing companies in the consumer goods industry sub-sector listed on the IDX for the period 2017 - 2020 which were studied with the help of SPSS data processing, it can be concluded that Working Capital Turnover partially has a positive and significant effect on profitability for companies listed on the Indonesia Stock Exchange in manufacturing companies in the consumer goods industry sub-sector for the period 2017 to 2020. This shows that when the working capital turnover value is high, the company can get or obtain high profitability too. Based on the results of the study, working capital turnover has an influence on profitability of 73.2%.
ANALISIS PENGGUNAAN PADA EFISIENSI TRANSAKSI KEUANGAN PADA UMKM DI BOEPINANG Ardinal, Ardinal; Turi, La Ode; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2347

Abstract

This study aims to analyze the use of QRIS in enhancing the efficiency of financial transactions among MSMEs in Boepinang, identify the supporting and inhibiting factors of its adoption, and examine its impact on business profits. QRIS (Quick Response Code Indonesian Standard) is an electronic payment system developed by Bank Indonesia, which enables transactions via QR codes. For regular merchants, a Merchant Discount Rate (MDR) of 0.7% is applied per successful transaction. This research employs a qualitative descriptive approach, with data collected through observation, interviews, and documentation. The data were analyzed using data reduction, data display, and conclusion drawing techniques. The results indicate that QRIS significantly improves operational efficiency for MSME actors, offering faster transactions, automatic recording, and ease of payment. The main supporting factor is its user-friendly operation via smartphones. However, key obstacles include unstable internet connectivity and transaction fees borne by business owners. Regarding profitability, QRIS adoption has not resulted in a notable increase or decrease in profits. Nonetheless, it positively contributes to operational efficiency and transaction management within MSMEs. Keywords: Efficiency, QRIS, MSMEs, financial transactions, profit
ANALISIS AKUNTANSI PERSEDIAAN BARANG DAGANG PADA TOKO INDOMARET WOLO KABUPATEN KOLAKA Handayani, Nur Rahma; Syahrir, Sasmita Nabila; Bustang, Bustang
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2354

Abstract

This research seeks to ascertain the results of recording as well as valuing trade goods making use of the FIFO approach using a computerized permanent system founded on PSAK (Statement of Financial Accounting Standards) Number 14 concerning Indomaret’s inventory Wolo Kolaka keep. This research uses a descriptive type qualitative approach.Primary and secondary date are used as date sources, and the collection techiques use observation, interviews, and documentation.the study’s findings show that the Indomaret Wolo Kolaka store’s system for keeping track of and valuing its trade goods inventory complies with PSAK Number 14 regarding inventory. Suggestions from this research Indomaret Wolo Kolaka Store can hold an inventory card that is recorded manually and matched with a computer
ANALISIS PROSEDUR AKUNTANSI DALAM PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA SMA NEGERI 1 WUNDULAKO Juniati, Juniati; Triani, Neks; Sabarudin, Sabarudin
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2359

Abstract

This study aims to describe the accounting procedures used in the management of School Operational Assistance (BOS) funds at SMA Negeri 1 Wundulako. The problem formulations in this study are: 1) What are the accounting procedures for managing School Operational Assistance (BOS) funds at SMA Negeri 1 Wundulako? 2) Does the accounting system for managing School Operational Assistance (BOS) funds at SMA Negeri 1 Wundulako comply with the National Education Standards and BOS Technical Guidelines? This research uses qualitative analysis with a case study approach. Data collection involved observation, documentation, and interviews with research subjects. Validity tests were conducted using source triangulation, technical triangulation, and time triangulation. Data analysis techniques included data reduction, data presentation, and data verification. The results of the study indicate: 1) the management of BOS funds at SMA Negeri 1 Wundulako is in accordance with the 2022 BOS technical guidelines. BOS fund management has three important aspects, namely planning, implementation, and reporting. In the management of BOS at SMA Negeri 1 Wundulako, there are several shortcomings, namely in the process of preparing the RKAS where there is no budget allocated to finance the development of graduate compensation standards; development of content standards; and development of educators and education personnel. Furthermore, there are obstacles in the process of distributing BOS funds which are often delayed so that the school must go into debt to resolve the problem. Another problem is that at any time the school suddenly requires carrying out an activity whose implementation budget is not listed in the RKAS. The solution that the school can do to overcome this problem is to go into debt; 2) the use of BOS funds at SMA Negeri 1 Wundulako has been maximized to meet the needs of the school. However, maximizing the use of BOS funds so that it can reach all components in the school. Accounting Procedures, Management, BOS Funds
EVALUASI SISTEM PENGENDALIAN INTERNAL TERHADAP SIKLUS PEMBELIAN BAHAN BAKU PADA PT. XYZ Didi, Didi; Hestiany, Efin; Afif , M. Nur
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2408

Abstract

This study aims to evaluate the internal control system over the raw material purchasing cycle at PT. XYZ, using the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework. The research method includes observation, questionnaires, and document analysis to assess the five components of internal control, as well as strategy formulation using the TOWS analysis. The results show that, overall, the internal control system operates fairly well, supported by a clear organizational structure, documented standard operating procedures (SOPs), and the use of an ERP system. However, weaknesses remain in risk assessment, ERP integration with suppliers, and the accuracy of raw material requirement data. The implementation of internal control is relatively aligned with the COSO framework, particularly in control environment and monitoring components, though risk assessment, control activities, and communication require strengthening. The strategy to enhance internal control effectiveness focuses on the Opportunities-Strengths (OS) quadrant of the TOWS matrix, leveraging internal strengths and external opportunities through technology optimization, employee training, and improved procedures and interdepartmental communication. Keywords: internal control system, raw material purchasing, COSO, TOWS

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