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INDONESIA
Indonesia Accounting Journal
Published by Universitas Sam Ratulangi
ISSN : 26866617     EISSN : 26866609     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Indonesia Accounting Journal (IAJ) is double peer reviewed journal which published by Accounting Profession Program (or Program Studi Pendidikan Profesi Akuntansi-PPAk) of Economics and Business Faculty, Sam Ratulangi University. Indonesia Accounting Journal (IAJ) publishes articles which are not under consideration or published to other publishers for twice a year. Indonesia Accounting Journal (IAJ) publishes articles written in Indonesian or English languages. Indonesia Accounting Journal (IAJ) welcome for academicians and practitioners to submit the articles only in field of accounting and finance studies. Indonesia Accounting Journal (IAJ) accepts the articles in quantitative approach or qualitative approach. Before submission, author pleased to read carefully the requirements of this journal in section About.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
 1 
Search results for , issue "Vol 2, No 1 (2020)" : 8 Documents clear
Penerapan sistem informasi akuntansi manajemen terhadap pengendalian kualitas produk pada Holland Bakery Manado Wala, Tirsa Rosiana Lini; Nangoi, Grace B; Walandouw, Stanley Kho
Indonesia Accounting Journal Vol 2, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.27705

Abstract

Holland Bakery is a brand for modern bakery franchise networks with premium quality. Holland Bakery was first established in 1987 in Jakarta, under the auspiece of PT. Mustika Citra Rasa. Holland Bakery is the only Disney character licensee bakery in Indonesia. Holland Bakery has 22 branches that manage more than 400 outlets and will continue to be expanded nationally to other cities. The purpose of this research is to analyze the application of Management Accounting Information System to Product Quality Control in Holland Bakery Manado. This type of research is qualitative descriptive research. Based on the result of research that has been done, in the process of applying Management Accounting Information System to Product Quality  Control in Holland Bakery Manado, researchers found their application of Total Quality Management in their business activities. With the exixtence of TQM in its business processes, the company can run smoothly and show positive results for the company.
Penerapan informasi akuntansi diferensial dalam pengambilan keputusan manajemen pada UMKM Gilingan Padi Mekar Sari Desa Kosio Kecamatan Dumoga Tengah Pinontoan, Regina Firelsa; Pangemanan, Sifrid Sonny; Runtu, Treesje
Indonesia Accounting Journal Vol 2, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.27488

Abstract

Differential accounting information is one of the information needed by the management of a company in planning and decision making, especially accept or reject for special orders, which will help management in this case UMKM Gilingan Padi Mekar Sari which often get special orders. The purpose of this study was to determine the application of differential accounting information in the decision to accept or reject special orders to produce superwin rice and ciherang rice types at UMKM Gilingan Padi Mekar Sari. The method used in this research is descriptive qualitative. The results of this study can be seen based on the comparative calculation of regular production and special order production using the differential accounting information of the UMKM Gilingan Padi Mekar Sari in receiving special orders for both products namely superwin rice and ciherang rice will get an additional total differential profit of Rp 43.441.500. Therefore, the use of differential accounting information is needed in the decision to accept or reject special orders.
Penentuan harga pokok produksi dengan menggunakan metode full costing pada Pembuatan Rumah Kayu (Studi kasus pada CV. Rajawali Tunggal Perkasa- Woloan 1 Utara) Manein, Jeinita Olviana; Saerang, David Paul Elia; Runtu, Treesje
Indonesia Accounting Journal Vol 2, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.27557

Abstract

The main cost of production was a direct and indirect amount of expenses and burdens, to produce goods or services under the right conditions and conditions for which they could be used or sold. This research was done on the CV Rajawali Tunggal Perkasa of a lumber company. The purpose of this study is to know how much profit is gained a measure of both income and sacrifice made. The kind of data used is qualitative data and the source data is the primary data. Results from studies indicate that the calculation of the principal production value to a CV Rajawali Tunggal Perkasa with a tally on the cost of production using the method full error indicates the difference of results. Based on the research, the main cost of production is based on the full yield method better at analyzing the cost of production, it is due to the calculation of principal prices of production by the full income method, not including the cost of administration and the cost of the car's rent into overhead, since those costs are a component of the company's profit assessment report.
Analisis penerapan PSAK 23 tentang pendapatan jasa pasien Jaminan Kesehatan (JKN) menurut Standar Akuntansi Keuangan terhadap tarif Rumah Sakit Gunung Maria Tomohon Beribe, Anna Ina Wae; Sondakh, Jullie J.
Indonesia Accounting Journal Vol 2, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.27077

Abstract

Internal control is important for company operational, especially for cash receipts and disbursements. The effective internal control of cash receipts and disbursements can prevent and detect the misappropriation of cash. The purpose of this study is to examine the implementation of PSAK 23 at Mountain Marry Hospital regarding the recording, presentation, and recognition of hospital revenue that serves patients with the same actions but acknowledgment of payment of different rates between hospital rates and Indonesian-Case Based Groups (INACBG) rates, specifically for patients of the Implementing Agency Social Security (BPJS) Health. This research was conducted at Mountain Marry Hospital to analyze and to apply the recording, presentation, and recognition of income standards that exist at Mountain Marry Hospital by following PSAK 23 regarding revenues at different rates to carry out internal controls over revenue and expenditure procedures cash adequately. The main principle of internal control that needs to be considered is the separation of tasks between recording, storage, cash receipts should be deposited to the bank, all-cash disbursements should use checks except for small amounts of expenses. Cash is all cash in hand and funds deposited in banks in various forms such as deposits and checking accounts. Data analysis methods used in this research is descriptive methods with qualitative analysis techniques that are outlining, describing and comparing data. The findings show that the service number of JKN patients at Mountain Marry Hospital has reached 90.05% of JKN patients, so cash receipts at Mountain Marry Hospital have reached the government program to serve Jaminan Kesehatan Nasional (JKN) patients but based on research results the Mountain Marry Hospital has not recorded revenue recognition INACBG tariffs with JKN rates, by following the Statement of Financial Accounting Standards 23 because of differences in rates and are not sufficient to implement internal controls over cash receipts and disbursements procedures, especially for JKN patients.
Analisis penerapan standar akuntansi pemerintahan untuk belanja pada Dinas Kesehatan Kota Manado Motoh, Jefri Fanuel; Tinangon, Jantje J; Warongan, Jessy D. L
Indonesia Accounting Journal Vol 2, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.27605

Abstract

Government Accounting Standards is an accounting standard established to increase transparency in the management of state finances so that the use of state finance becomes more targeted and avoids various kinds of government financial misuse. The benefits of applying accrual-based Government Accounting Standards certainly make it easier for the government to evaluate financial reports on government performance, especially on human resources. The purpose of this study was to determine for expenditure at the Manado City Health Office in accordance with the application of accrual-bassed Government Accounting Standards. The results of the study on the Manado City in Public Health Agency have carried out the implementation of Government Accounting Standards for expenditure (cost realization), and accrual-based regulations have been implemented in accordance with the regulation of the Minister of Home Affairs Number 64 of 2013.
Analisis perkembangan kemampuan keuangan daerah pada Pemerintah Provinsi Sulawesi Utara tahun anggaran 2014-2018 Mamangkey, Keren Kezia Rejoice Adlin; Manossoh, Hendrik; Wokas, Heince Rudy Nicky
Indonesia Accounting Journal Vol 2, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.27174

Abstract

This study aims to determine how the development of regional financial capability in the North Sulawesi provincial government from its level of independence, level of dependency, decentralization ratio, and financial growth. The main characteristic of the region's ability to organize its government is the ability in its finances to finance the administration of the regional government. This type of research is qualitative research. Descriptive method is an analytical method used in this thesis research, that is every data - data obtained, analyzed based on theories relevant to the problem to be discussed to obtain the results of the analysis which is then concluded and provides advice. The results of descriptive analysis of the North Cellebes Province LRA APBD data show that from 2014 to 2018, the Regional Original Revenue development is still lacking, has not experienced a significant increase because Transfer Funds still dominate the Regional Revenue of North Cellebes Province. The conclusion is that there has been an improvement even though it is lacking, but based on the calculation of the financial ratios the Financial Ability is still in the near-able valuation.
Analisis pengaruh biaya kualitas dalam meningkatkan profitabilitas perusahaan PT. Putra Karangetang Tambingon, Ridel; Karamoy, Herman; Pangerapan, Sonny
Indonesia Accounting Journal Vol 2, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.27713

Abstract

Measuring quality qualitatively gave rise to the term quality cost. Quality costs at PT. Putra Karangetang turned out to have a considerable influence on the profitability of the Company, where by allocating greater costs to control and valuation would reduce the costs of internal failure and the cost of external failure so that the impact on profit was increasing. The purpose of this study was to analyze the effect of quality costs in increasing profitability at PT. Putra Karangetang. The method used is descriptive qualitative method and using Return On Investment (ROI) as a measure of company profitability. ROI value is influenced by the company's net profit compared to the company's total assets, and the results of research prove that quality costs incurred to produce quality products, and the contribution of quality costs greatly affect the increase in profitability of the company.
Evaluasi pelaksanaan belanja modal pada Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara Balo, Daiyana Natalia; Manossoh, Hendrik; Warongan, Jessy D. L
Indonesia Accounting Journal Vol 2, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.27289

Abstract

Capital expenditure is a government activity that is to add fixed assets with a useful life of more than one fiscal year. Presidential Regulation Number 16 Year 2018 serves as a guideline for each agency as implementing capital expenditure activities. This study aims to evaluate whether the implementation of capital expenditure at the North Sulawesi Provincial Industry and Trade Office is in accordance with regulations. The method used in this research is descriptive analysis method. The results showed that the implementation of capital expenditure at the North Sulawesi Provincial Industry and Trade Office was in accordance with Presidential Regulation No. 16 of 2018 as a standard for implementing capital expenditure and was well planned.

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