cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Isro'iyatul Mubarokah
Contact Email
isroiyatul.mubarokah@fe.unsika.ac.id
Phone
-
Journal Mail Official
isroiyatul.mubarokah@fe.unsika.ac.id
Editorial Address
-
Location
Kab. karawang,
Jawa barat
INDONESIA
ACCOUNTHIK : Journal of Accounting and Finance
Published by Universitas Singaperbangsa Karawang
ISSN : 24599751     EISSN : 25483862     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Accounthink is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, University of Singaperbangsa Karawang twice a year (March and October). Accounthink aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world.
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Vol 3 No 02 (2018)" : 8 Documents clear
Persepsi Mahasiswa Terhadap Praktik Pengungkapan Sukarela dengan Non Profit Organizations Reporting Index di Universitas Bangka Belitung Wenni Anggita; Anggraeni Yunita; Erita Rosalina; Izma Fahria
Accounthink Vol 3 No 02 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.464 KB) | DOI: 10.35706/acc.v3i02.1484

Abstract

The services provided by nonprofit organizations and their ability to continue providing such services, how managers carry out their responsibilities for the performance of nonprofit organizations. This research aims to analyze the perception of Bangka Belitung University students about the voluntary disclosure practices at Bangka Belitung University by Non Profit Organizations Reporting Index. As one of the Non  Profit Organizations, the collage became one of the entities of interest to be discussed. The research using qualitative approach by distributing quetionnaires. The sample used is 978 faculty of economics students who are familiar with voluntary disclosure.  The result showed that Bangka Belitung University doesn’t use Non Profit Organizations Reporting Index in the report. Students agreed that a non profit organization, the university should be know the informations needed by stakeholders. Of the five indicators mentioned in Non Profit Organizations Reporting Index used in this study, tey agree that financial and non financia information is important to be informed openly.
Survei Timbulan Sampah Seluruh TPS Dan Perhitungan Harga Satuan di Kota Bandung Harpa Sugiharti
Accounthink Vol 3 No 02 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.176 KB) | DOI: 10.35706/acc.v3i02.1488

Abstract

Pengelolaan sampah merupakan kewenangan dan tanggung jawab Pemerintah dan Pemerintah Daerah. Tujuan dari penelitian ini adalah untuk mengetahui berapa besar timbulan sampah Rumah Tinggal yang terdapat pada setiap Tempat Pembuangan Sampah (TPS) di Kota Bandung, kemudian akan digunakan sebagai acuan dalam menghitung harga satuan yang baru. Metode yang digunakan untuk menghitung harga satuan adalah melalui studi dokumensi dan survei empiris dari data PD Kebersihan yang disesuaikan dengan peningkatan harga berdasarkan pertimbangan rata-rata kenaikan inflasi selama 5 (lima) tahun terakhir. Hasil penelitian menunjukkan bahwa terdapat peningkatan timbulan sampah Rumah Tinggal sebesar 79.67%. Hasil survei timbulan sampah tersebut kemudian dijadikan acuan untuk melakukan proyeksi timbulan sampah sehingga diperoleh harga satuan pelayanan pengelolaan sampah di Kota Bandung dengan mempertimbangkan komponen pengolahan dan pengangkutan untuk Rumah Tinggal adalah Rp127,297/M3 atau Rp420,079/Ton. Jika dihitung berdasarkan jumlah wajib bayar Rumah Tinggal, maka harga satuan yang diperoleh adalah Rp348,524/Rumah Tinggal/Tahun
Peningkatan Kualitas Sumber Daya Manusia Dalam Rangka Optimalisasi Pengelolaan Keuangan Desa Menuju Desa Berdikari (Studi Kasus di Desa Purwodadi Kecamatan Tegalrejo Kabupaten Magelang) Shinta Ratnawati; Hanung Eka Atmaja; Dian Marlina Verawati
Accounthink Vol 3 No 02 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (686.663 KB) | DOI: 10.35706/acc.v3i02.1479

Abstract

This research will aim to improve the quality of human resources in Purwodadi Village, Tegalrejo Subdistrict, Magelang District in managing village finances. Supported by human resources who are able to work appropriately and efficiently, it can be ascertained that the steps of Purwodadi village to become a Berdikari Village are not impossible. The selection of Purwodadi village as an object in this study because in addition to the village has good natural potential, it is also supported by the village apparatus that has the desire to progress amid all the limitations in the village. To support this phenomenon, research will be carried out through the analysis of S.W.O.T-A.H.P. Through the analysis of S.W.O.T there will be a strategy formulation by combining internal factor (Strength and Weakness) with external factor (Opportunity and Threat). Then proceed with Analytic Hierarchy Process (A.H.P); A.H.P is one of the tools in decision making, this method is so powerful that it can be applied even in important decision making. This is because in A.H.P a priority is composed of various criteria that have been decomposed beforehand so that priority setting is based on a hierarchical process and makes sense. Specifically this study aims to: (1). identify indicators relating to human resources in village financial governance; (2). analyze S.W.O.T by using indicators in point (1); (3). through A.H.P a strategic decision will be made that will be used in improving human resources in village financial governance. The contribution of this research is to formulate a strategy to improve the quality of human resources is expected to bring the Village Purwodadi Tegalrejo District Magelang District towards the Self-Reliance Village.  The output target of this study is the creation of human resource strategies in the management of village financial management towards self-sufficient villages, publications in national journals, speakers at national seminars and the creation of draft teaching materials.
Model Pemberdayaan Dan Evaluasi Progam Penyedian Air Minum Berbasis Masyarakat (PAMSIMAS) Studi Kasus Pada Badan Pengelola Sarana Pengadaan Air Minum dan Sanitasi (BP-SPAMS) Andanawarih Desa Sudimara Kecamatan Cilongok Kabupaten Banyumas Gentur Jalunggono; Rian Destiningsih
Accounthink Vol 3 No 02 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.824 KB) | DOI: 10.35706/acc.v3i02.1485

Abstract

Pamsimas is a government program of the provision of clean water and sanitation that is administered by the community in the village level. Pamsimas takes a significant amount of funds and it is very beneficial for the people so that itssustainability is highly important. Sudimara were in high shortage of clean water. Therefore, in 2011 Sudimara villages received pamsimas. Based on the evaluation on such aspects as access to clean water, availability of sanitation, community empowerment, the improvement in healthy lifestyle by washing hands before meals and defecation in a privy and the availability of sanitation
Analisis Pengaruh Faktor Fundamental Terhadap Return Sahma (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2013-2017) Endang Mahpudin; Ridha Annisa
Accounthink Vol 3 No 02 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.637 KB) | DOI: 10.35706/acc.v3i02.1487

Abstract

This study aims to analyze the influence of Fundamental Factors consisting of Earning Per Share (EPS), Price to Earning Ratio (PER), Price to Book Value (PBV) and Dividend Payout Ratio (DPR) to Stock Returns both partially and simultaneously on Banking companies listed on the Indonesia Stock Exchange during the 2013-2017 period. Sampling was carried out using purposive sampling technique. The research method used is a quantitative method with descriptive and verification approaches. The results showed that partially there is significant influence from Price to Earning Ratio (PER) and Dividend Payout Ratio (DPR) to Return stock but there is no significant influence of the Earning Per Share (EPS) and Price to Book Value (PBV) of the Stock return . While the research results is simultaneously a significant influence on the Earning Per Share (EPS), Price to Earning Ratio (PER), Price to Book Value (PBV) and Dividend Payout Ratio (DPR) to Return stock.
Pemahaman Makna Laba dan Penentuan Laba Bagi Pedagang Kaki Lima (Depan Kampus Universitas Jambi Mendalo) Wiwik Tiswiyanti; Desriyanto Desriyanto; Rizki Yuli Sari
Accounthink Vol 3 No 02 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (609.056 KB) | DOI: 10.35706/acc.v3i02.1486

Abstract

Penelitian ini bertujuan untuk mengetahui pemahanam makna laba dan penentuan laba bagi Pedagang Kaki Lima. Kegiatan penelitian dilakukan dengan cara melakukan wawancara tidak terstruktur terhadap Pedagang Kaki Lima berjumlah 10 orang yang beroperasi di depan kampus Universitas Jambi Mendalo. Wawancara dilakukan untuk memperoleh gambaran mengenai aktivitas produksi pedagang, serta memperoleh pemahaman makna laba dan penentuan laba bagi  pedagang kaki lima dengan pendekatan Hermeneutik. Hasil Penelitian memberi gambaran bahwa pedagang kaki lima memiliki pemahaman makna laba atau keuntungan yang terbentuk dari pengalaman mereka selama menjalankan usahanya dengan makna yang sama dan bahasa yang berbeda. Tetapi secara konsep dapat dikatakan penentuan laba yang dilakukan sudah sejalan dengan teori bahwa laba merupakan selisih antara pendapatan dan biaya.  Laba bermakna  sebagai sebuah keuntungan. Keuntungan cenderung diartikan sebagai kombinasi antara pendapatan dan pengeluaran yang disebut excess
Analisis Penerapan Green Accounting Pada Industri Batik Laweyan Desy Nur Pratiwi; Yuwita Ariessa Pravasanti
Accounthink Vol 3 No 02 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.163 KB) | DOI: 10.35706/acc.v3i02.1478

Abstract

Industri batik adalah salah satu industri yang berkembang di indonesia dan mempunyai kontribusi besar terhadap limbah industri. Penelitian ini bertujuan untuk mengetahui penerapan green accounting pada industri batik di laweyan. Jumlah sampel adalah semua industri batik di laweyan yaitu  34  industri.  Teknik  pengumpulan  data  adalah  kuesioner.  Teknik  pengambilan  sampel dengan menggunakan convinience. Hasil penelitian ini menunjukkan bahwa perhatian terhadap lingkungan hidup masuk rata-rata indeks 68,67 yang mempunyai kategori sedang, tanggungjawab lingkungan hidup mempunyai rata-rata indeks 63,20 sehingga masuk kategori sedang, persepsi manajemen terhadap keterlibatan perusahaan dalam masalah lingkungan hidup mempunyai rata- rata indeks 63,20 sehingga masuk kategori sedang,  pelaporan akuntansi lingkungan mempunyai rata-rata indeks 70,32 sehingga masuk kategori sedang, dan audit lingkungan mempunyai rata- rata indeks 32,37 sehingga masuk kategori rendah.Desy Nur Pratiwi
Analisis Perbandingan Kinerja pada Perguruan Tinggi Perguruan Tinggi yang Beralih Status (Studi Kasus pada Universitas Singaperbangsa Karawang) Kholida Atiyatul Maula; Suhono suhono
Accounthink Vol 3 No 02 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.817 KB) | DOI: 10.35706/acc.v3i02.1489

Abstract

This study aims to analyze the differences before and after University status changes to the performance of the University of Singaperbangsa Karawang. This research is a quantitative research. using data collection techniques using observation, interviews and questionnaires distributed to students of the 2012  class who are still active. The results of the study found that there were differences before and after the college switched status and The college should improve the quality of service and improve timeliness and improve performance through training conducted by all employees and lecturers in order to improve educational skills in accordance with the field of work. Then, lecturers are expected to be able to improve and carry out activities in accordance with the aim of creating graduates quality such as increasing research publications, and service community so that they can conduct higher quality teaching. In addition the lecturers are also expected to be able to make the effectiveness of teaching methods and curriculum that are appropriate to the needs of the job market. and the government is expected to help to equip facilities and infrastructure to comply with Dikti standards.

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2018 2018


Reset
Filter By Issues
All Issue Vol. 9 No. 2 (2024): October 2024 Vol. 9 No. 1 (2024): March 2024 Vol. 8 No. 02 (2023): Oktober 2023 Vol. 8 No. 01 (2023): Maret 2023 Vol 7 No 01 (2022): Maret 2022 Vol. 7 No. 2 (2022): Oktober 2022 Vol. 5 No. 1 (2020) Vol 6 No 01 (2021): Maret 2021 Vol 6 No 02 (2021) Vol 5 No 02 (2020): Oktober Vol 4 No 2 (2019) Vol 4 No 1 (2019) Vol 3 No 02 (2018) Vol 3 No 01 (2018) Vol 2 No 02 (2017) Vol 2 No 01 (2017) Vol 1 No 02 (2016) Vol 1 No 01 (2016) More Issue