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ACCOUNTHIK : Journal of Accounting and Finance

accounthink
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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 143 Documents

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Does IFRS Help Us Communicate Better? Redifinisi Kualitas Informasi Akuntanis Dalam Perspektif Strategik Pelaporan Keuangan Utpala Rani; Supanji Setyawan
Accounthink Vol 3 No 01 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Financial reporting should not only provide benefits to external stakeholders, but it should also provide benefits to the company's susrvival efforts. Therefore, this study elaborates a strategic perspective to define the quality of accounting information. By adopting the concept of qualitative characteristics of IASB and resource-based financial statements, this study provides a theoretical framework for the development of advanced studies on the strategic role of accounting reporting

Pengaruh Kompetensi, Independensi dan Pengalaman Kerja Auditor Terhadap Kualitas Audit Pada Perwakilan BPKP Provinsi Jawa Barat Dailibas Dailibas; Nasution Nasution
Accounthink Vol 4 No 1 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The main problem of this research are: (1) How much influence of auditor's competence to audit quality at BPKP West Java Province. (2) How much influence auditor independence to audit quality at BPKP West Java Province. (3) How much influence of auditor work experience to audit quality at BPKP West Java Province. (4) How much influence the independence, competence, and experience of auditor work on audit quality at BPKP West Java Province. The purpose of this study to determine the general description of the Competence, Independence and Work Experience Auditors simultaneously affect the quality of audits at BPKP Representatives West Java Province. The research method used descriptive by using quantitative approach. The results of this study prove that the Competence, Independence and Working Experience Auditor significantly influence the quality of audits conducted by auditors BPKP Representative West Java Province. Suggestions to be addressed are: (1) To strengthen the competence of auditors to attend seminars more often, to increase formal education and training on audits and other disciplines to support audit implementation, as well as opportunities to attend courses or improvement of professional education, (2) ). To increase independence in order for the auditor to avoid complicating interests with the parties being examined, and to limit repeated audits to the same inspection object each year. (3). To improve audit work experience for auditor to always perform audit, and in conducting of audit supported by making adequate audit work papers and end by compiling audit report result.

Pengaruh Biaya Operasional Terhadap Laba Bersih PT. Sari Indah Teguh Purwakarta Periode 2013 – 2017 Gunardi Gunardi; Sugianto Ikhsan; Syafirah Sehaq
Accounthink Vol 4 No 1 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The main objective of the research is to find out the influence of operating cost to net profit PT. Sari Indah Teguh Purwakarta of period 2013 - 2017. The method used was a quantitative. The data collection by observation, and literature study. The technique used to analize the date were the normality test, coefficient of correlation, coefficient of determination and linier regeression analysis. The obtained data showed that the data was normally distributed. The correlation result 0,936. The coefficient of determination result is 0,876 it means that net profit can be influenced by operating cost 87,6 %. Linier Regression analysis result is Y=1775.963 + (0.722)X. The problems is: the lacks of minimized operational cost, and the recent price of gas. The suggestions: Reviewing operational costs in further detail, Controlling the usage of electricity, water, and office stationary.

Pengaruh Fraud Risk Factors Terhadap Pendeteksian Kemungkinan Fraudulent Financial Statement Heikal Muhammad Zakaria; Annisa Nurbaiti
Accounthink Vol 1 No 01 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Penelitian ini bertujuan untuk menguji pengaruh fraud risk factor terhadap pendeteksian kemungkinan fraudulent financial statement. Teori fraud risk factor ini diharapkan dapat mendeteksi kecurangan dalam laporan keuangan sehingga para pihak yang memiliki kepentingan pada laporan keuangan tidak salah mengambil keputusan dalam melakukan investasi. Dengan adanya kecurangan dalam laporan keuangan dikhawatirkan kinerja perusahaan tidak sesuai dengan isi laporan keuangan tersebut. Pengujian Hipotesis menggunakan metode regresi logit dengan jumlah sampel sebanya 22 perusahaan dalam kurun waktu 2012-2014. Hasil penelitian ini memberikan bukti empiris bahwa tidak seluruh indikator dalam fraud risk factor yang dapat mendeteksi kemungkinan adanya kecurangan dalam laporan keuangan. Penelitian ini berguna untuk pihak-pihat yang menggunakan informasi laporan keuangan suatu perusahaan untuk mengambil suatu keputusan.

Pengaruh Tindak Lanjut Rekomendasi Audit Internal Terhadap Kualitas Pelayanan (Studi Kasus Pada Pt. Jasa Raharja Cabang-Bandung) Irvan Yoga Pardistya; Syamsul Huda
Accounthink Vol 1 No 01 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Penelitian ini tujuan dari penelitian ini adalah untuk menganalisis fenomena pada PT. Jasa Raharjja (Persero) dalam menilai tindaklanjut rekomendasi audit internal terhadap kualitas pelayana. Adapun pendekatan dalam menggali informasi yang dirumuskan dalam permasalahan penelitian menggunakan pendekatan alternatif, menggunakan informasi langsung dan tidak langsung. Berdasarkan sifatnya penelitian ini dikategorikan sebagai penelitian explanatory research dengan menganalisa data kuantatif dan analisa kualitatif untuk mendapatkan jawaban. Dengan demikian, penggunaan metode dalam penelitian Teknik pengambilan sampel Probability Sampling dengan teknik Proportionate Stratified Random Sampling. Adadpun pengujian variabel yang diteliti menggunakan terknik korelasil untuk menilai hubungan dan regresi linear untuk menilai pengaruh, sehingga dapat menilai pengaruh dan menilai keterkaitan dan pengaruh anatara variable. Selanjutnya, menguji hipotesis di atas digunakan uji t pada tingkat signifikan 5% (?=0,05) dan derajat bebas (30-2) = 28 diperoleh nilai t table untuk pengujian dua arah yang dilakukan adalah sebesar 2,048. Karena t hitung adalah sebesar 9,849 > t tabel = 2,048, maka Ho ditolak dan Ha diterima. Dengan demikian, berdasarkan hasil pengujian pada tingkat kepercayaan sebesar 95%, tindak lanjut rekomendasi audit internal memiliki pengaruh yang bersifat positif dan signifikan terhadap kualitas pelayanan pada PT. Jasa Raharja (Persero) Cabang-Bandung.

Pengaruh Sstem Informasi Akuntansi (SIA) Terhadap Kinerja Pegawai Dengan Budaya Organisasi Sebagai Variabel Intervening (Studi Empiris Pada Komisi Pemilihan Umum Daerah (KPUD) Kabupaten Karawang) Nanu Hasanuh
Accounthink Vol 1 No 02 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Accounting information system quality and organization culture associated with employee performance. Good accounting information system quality and organization culture perceived by employees can improve employee performance. System and values in organization will improve employee performance so that will impact on increasing overall business performance. This research was conducted at Kantor Pemilihan Umum Daerah (KPUD) Kabupaten Karawang. This research aims to analyze the influence of accounting information system moderated by organization culture to employee performance. Independent variable in this research is accounting information system quality, moderating variable is organization culture, and dependent variable is employee performance. Analyses used involve validity test, reliability test, classic assumption test, and hypothesis testing. Analyses result show that accounting information system quality has positive influence to employee performance and organization culture mediate accounting information system quality to employee performance.

Atribut Kualitas Audit di Indonesia: Perspektif Penyaji dan Pengguna Laporan Keuangan Samirah Dunakhir Samirah Dunakhir
Accounthink Vol 1 No 02 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The project aims to investigate the attributes of audit quality in Indonesia by considering input from groups of audit clients and external statement users. Beside the facts of the important to consider the issue from different groups of stakeholders such as audit committee chairpersons and loan officers, there have been very few published empirical studies of perceived audit quality in Indonesia from those groups’ perspectives. This study attempts to address the gap by identifying the major attributes that enter into the determination of audit quality in Indonesia based on the perspectives of different groups of clients and external users. Survey questionnaires are sent to a random sample of the two groups. The result shows that there are significant difference perceptions between the groups.

Pengaruh Stakeholder Terhadap Carbon Emission Disclosure Desy Nur Pratiwi
Accounthink Vol 2 No 01 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This study aims to obtain empirical evidence of the influence of stakeholders on the carbon emission disclosure. Measurement of carbon emission disclosure is based on the carbon disclosure project. The population in this study is the manufacturing and mining company listed on the Indonesia Stock Exchange (BEI) in the period 2013 – 2015. The sampling technique used in this research is purposive sampling method with sample number 85. The data analysis technique used is multiple linear regression. The test results showed that the positive effect on the regulation of carbon emission disclosure, institutional ownership positively affects carbon emission disclosure. However, leverage has no effect on carbon emission disclosure.

Investigasi Other Comprehensive Income Pada Industri Paska Implementasi IFRS 2012 (Studi Empiris pada Perusahaan Industri Yang terdaftar di Bursa Efek Indonesia Periode 2012-2015) Ickhsanto Wahyudi
Accounthink Vol 2 No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The purpose of this study is done to investigate how the implementation Other comprehensive income after the implementation of IFRS (Empirical Study on Agricultural Industrial listed in Indonesia Stock Exchange in 2012-2015).Data sampel collection techniques in this study is the population sampel data that all companies engaged in the agriculture sector listed on the Stock Exchange resulting in 21 corporate data. Data required in this study were obtained from the Indonesian Capital Market Directory (ICMD) and the Indonesia Stock Exchange (BEI). Data analysis method used was Crosstab Analysis and Cramer V with help from statistic program SPSS with 10% significance. The study concluded that among the companies presenting and not presenting OCI component in Other Comprehensive Income, there are no significant differences. This may be explained in Prob. Significance greater than 0.1%.Keyword : Other Comprehensive Income Component, Other Comprehensive Income

Peran Economic Order Quantity dalam Manajemen Persediaan Bahan Baku (Studi pada UD. Nurisma tahun 2016) Dianita Meirini; Praptiwi Praptiwi
Accounthink Vol 2 No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This research aims to determine the role of the inventory management method, Economic Order Quantity (EOQ) in decision making for the amount of economic ordering and cost efficiency of raw material inventory. EOQ method is very effective applied to companies that have a high quantity of annual inventory. UD. NURISMA is a manufacturing company producing “krupuk uyel mentah” with annual demand of raw material is high enough, which is 3,423 sacks in 2016. This research was conducted at UD NURISMA for inventory cost efficiency and the determination of order quantity economical raw material inventory of “krupuk uyel mentah”. This research is a quantitative descriptive research and using raw material inventory data at UD. NURISMA which includes data on the quantity of raw material requirements, data of ordering cost and raw material storage data during 2016. This study compares raw material inventory management based on UD. NURISMA policy with EOQ inventory management.The result of this research is EOQ inventory management method is able to give efficiency of inventory cost equal to Rp 3,082,502, -. The cost efficiency is obtained from the difference between inventory cost based on UD NURISMA policy (Rp. 9.338.178,-), toward inventory cost with EOQ (Rp. 6.255.676,-). Researchers suggest UD. NURISMA to use the Economic Order Quantity (EOQ) method. Implementation of EOQ method provides benefits for the company to know how much raw materials to be ordered and when to make a re-order.

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Home Page

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Contact Name Isro'iyatul Mubarokah

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Abstract

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Abstract

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