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Jurnal Ilmiah Akuntansi Kesatuan
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : 23377852     EISSN : 27213048     DOI : https://doi.org/10.37641/
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Kesatuan (JIAKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI Kesatuan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 845 Documents
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Analisa Pengendalian Piutang Terhadap Resiko Piutang Tak tertagih Pada PT. Enseval Putera Megatrading Tbk Cabang Bogor Rachman, Rachmawaty
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 3 (2019): JIAKES Edisi Desember 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v7i3.277

Abstract

Credit policies can have a significant effect on sales. Credit is one of the factors that influence the demand for the company's products. The level of credit that can drive demand depends on various other factors that are applied. The company determines billing policies by combining various billing elements that are applied. To maximize the increased profits resulting from credit and billing policies, companies have to use these policies alternately to achieve maximum solutions. The solution will determine the best combination from credit standards, cash discount policies, special requirements, and the level of expenditure for billing. When there is no credit standard, the sales can be maximal but are covered with large losses due to long average billing periods. When the credit standard is applied and the applicant starts to be rejected, the profit from the sale will go down but the average billing period and the loss due to uncollectible accounts will go down. To overcome this we need a good system that is needed by the company in carrying out business activities and can provide information to outside parties and within the company. The system consists of policies and procedures designed to give management adequate confidence that the goals and objectives that are important to the business unit can be achieved. This procedure can be in the form of sales procedures, shipping procedures, receivables recording procedures. These policies and procedures are called internal control of a business unit. Keywords: Terms of granting credit and internal control over receivables.
Tinjauan Perlakuan Aset Tetap Sesuai SAK ETAP No. 15 Suryadi, Erni; Putri, Wulan Wahyuni Rossa
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 3 (2019): JIAKES Edisi Desember 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.505 KB) | DOI: 10.37641/jiakes.v7i3.281

Abstract

Companies which value and number of fixed assets are sufficiently material, errors in determining and classifying acquisition prices, expenditures during the use and termination of fixed assets will affect the overall financial statements. Therefore, the accuracy in recording fixed assets greatly influences the reliability of the presentation in financial statements. This study aims to determine how the recognition and measurement of fixed assets applied in PT Suryakabel Cemerlang, as well as the presentation of fixed assets in financial statements at PT Suryakabel Cemerlang. Data collection is done through observation, interviews and documents to the parties concerned. This research is descriptive qualitative. The results showed that the accounting treatment of fixed assets at PT. Suryakabel Cemerlang has not fully complied with SAK ETAP No. 15. But the recognition and measurement of fixed assets is in accordance with SAK ETAP No. 15, but no record of the termination of fixed assets has yet been made. This causes the acquisition price and accumulated depreciation of fixed assets presented in the balance sheet to be greater. Based on the results of the study it can be concluded that the accounting treatment of fixed assets must be based on SAK ETAP No. 15 in order to present accurate financial reports so that they can be used as one of the basis for future decision making. Keywords : treatment of fixed assets, SAK ETAP No. 15
Perancangan SOP Divisi Keuangan Dalam Menunjang Sistem Penerimaan dan Pengeluaran Kas PT. Smartelco Solusi Tekhnologi Evianti, Dessy
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 3 (2019): JIAKES Edisi Desember 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.542 KB) | DOI: 10.37641/jiakes.v7i3.282

Abstract

Penelitian ini bertujuan untuk membantu merancang standar operasional prosedur divisi keuangan pada PT. Smartelco Solusi Tekhnologi, serta untuk mengetahui proses pencatatan transaksi keuangan dalam menghasilkan laporan keuangan pada perusahaan Smartelco Solusi Tekhnologi. Peninjauan dari penelitian ini menggunakan metode deskriptif kualitatif, dengan melakukan pengamatan dan pengumpulan data secara langsung serta menyusunnya untuk merancang standar opersional prosedur divisi keuangan. Hasil penelitian ini , menghasilkan enam standar operasional prosedur divisi keuangan dengan melibatkan karyawan yang ada. Dengan penerapan SOP ini diharapkan pencatatan/pembukuan dapat dilakukan up to date dan tidak terjadi rangkap pekerjaan yang sama dan sejenis antar karyawan. Sehingga laporan keuangan dapat dihasilkan dengan lengkap, dan tepat waktu. Keywords: Standar Operasional Prosedur, Laporan Keuangan
Analisis Proyeksi Laporan Keuangan Perusahaan Penerbangan Saat Transisi PSAK 30 Menjadi PSAK 73 Laksana, Mahardika Putra; Sudradjat, Sudradjat
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 3 (2019): JIAKES Edisi Desember 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.11 KB) | DOI: 10.37641/jiakes.v7i3.296

Abstract

The aim of this research is to anticipate the emergence of a new regulation in accounting studies. Especially the emergence of PSAK 73 that will succeed PSAK 30 in terms of Leasing. This research gives the projection if a new regulation is in effect. PSAK 73 changes the form of double accounting system into a single one, meaning that lease is not being classified and calculated with two methods like capital lease and operating lease. It’s using capital lease calculation with it being classified as right of use asset. Asset is being recognized and depreciation expense follows after with interest. The result of this research shows that, the trantition of PSAK 30 to PSAK 73 affects entity’s income statement. Entity’s expenses increase because of the additional interest and depreciation expense. Assets also increase resulting in management asset ratio and profitability ratio to fall. Keywords: PSAK 30, PSAK 73, Transition, Asset of Use
Analisis Perlakuan Akuntansi Atas Perolehan Dan Penyusutan Aset Tetap Dan Pengaruhnya Terhadap Laporan Keuangan Meylani, Melan; Nurjanah, Yayuk
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 3 (2019): JIAKES Edisi Desember 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.358 KB) | DOI: 10.37641/jiakes.v7i3.297

Abstract

In the treatment of its fixed assets, PT Bahagia Jaya Sejahtera still has a mismatch. The discrepancy is in the recording of the acquisition price of the fixed assets, the company still records the fixed assets based on the purchase price only, while the costs associated with the fixed assets are charged as costs in the period of occurrence, which are charged as administrative and general costs. In addition to those expenses intended to condition the fixed assets so that they are always ready to be used, recorded as administrative and general expenses in the current period, for example in the purchase of fixed assets in the form of machines, PT Bahagia Jaya does not add these costs to the acquisition price of fixed assets. And when calculating depreciation of fixed assets, companies tend to use the straight-line method, whereas there are other methods that can be used to support the company's earnings. From the results of this analysis, it will be known the comparison of the acquisition price of fixed assets and cost allocation as well as the amount of depreciation costs between the company and the SAK regulations. The results of this analysis are presented in the form of comparative financial statements to determine the effect on financial statements. In the income statement, administrative and general costs are recorded to be too high, due to costs that should add to the acquisition value of fixed assets but instead are allocated to administrative and general costs.Thus, to present financial statements especially in Asset accounting treatment, it should be understood and implemented a fixed accounting policy in accordance with financial accounting standards. Keywords: Fixed assets, depreciation, financial statements
Analisis Penerapan Pengakuan Pendapatan Kontrak Konstruksi Berdasarkan PSAK 34 Subagja, Riki; Pradipto, Didit
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 3 (2019): JIAKES Edisi Desember 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.84 KB) | DOI: 10.37641/jiakes.v7i3.298

Abstract

This study aims to analyze the implementation of contract revenue recognition based on PSAK 34. The problem that is often faced by companies that are particularly engaged in the field of construction services in the recognition of income is the method of revenue recognition what should be used or applied, because there are differences in recognition between the one method with others. Especially if a project is done is more than a year or the so-called Long-term project. In addition, the presentation of financial statements of income recognition in each accounting period must be reported in accordance with generally accepted Accounting Standards (PSAK No. 34 concerning Construction Contracts). There is only one method used or applied that is the percentage completion method. The percentage method recognizes income with two approaches, based on physical progress and cost-to-cost. PT X as a construction service company uses the percentage of completion method with a physical progress approach (Physical progress) in the recognition of his opinion for both long-term contract and short-term contract. The results of this study conclude that the accounting treatment of the application of revenue recognition of construction services by using the percentage of completion method with physical progress approach on PT X is in conformity with the accounting standards set in PSAK No. 34. However, when compared to revenue recognition using the percentage of completion method with a cost-to-cost approach the firm can recognize the revenue and expenses more to illustrate or show a more proportional calculation because it corresponds to the costs incurred or poured out. Keywords: revenue recognition, expense recognition, PSAK no. 34
Analisis Penerapan PSAK No.16 Dalam Perlakuan Akuntansi Aset Tetap Perusahaan Mayangsari, Anisa Putri; Nurjanah, Yayuk
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 3 (2018): JIAKES Edisi Desember 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v6i3.299

Abstract

Increased growth and development are the company's top priorities. However, maintaining and developing the company is not easy. Many important factors must be considered to run the company well, including organizational factors, personnel, and others. The survival and success of the company will be determined by the speed of reaction and the accuracy of the strategies taken by the company leaders as well as the support of all members of the organization. In a company, there are always fixed assets to carry out its operations. Assets still have an important position in the company because they require large amounts of funds and are embedded in a long period of time. The purpose of this research is to find out how the recognition, measurement and disclosure of fixed assets at CV Bangun Perkasa Furniture (BPF). To find out how to recognize, measure and disclose fixed assets in accordance with PSAK No. 16 on CV Bangun Perkasa Furniture (BPF). The results of the Analysis of Accounting for Intangible Fixed Asset (PSAK No.16) (Case study on CV. Bangun Perkasa Furniture) there are some results that the recognition of Bangun Perkasa Furniture is not appropriate not in accordance with PSAK 16 because the acquisition value only recognizes the principal value of the asset and in its disclosure the company does not apply the basic basis in accordance with PSAK 16. This is very different from that stated in PSAK 16. In measuring the fixed assets that are in CV. Bangun Perkasa Furniture in accordance with PSAK 16. Keywords : PSAK 16, fixed assets, financial statement
Analisis Penerapan PSAK No. 18 Pada Laporan Keuangan PT. Bank BNI (Persero) Nurfitriana, Nurfitriana; Efrianti, Desi
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 3 (2018): JIAKES Edisi Desember 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v6i3.300

Abstract

Financial Institution Pension Fund Bank BNI is one of the Banks that organizes a Defined Contribution Pension Program with the main activity of holding a Pension Program whose contribution amount is determined based on the ability of participants. The Pension Program organized by the Financial Institution Pension Fund (DPLK) of BNI provides pension benefits that will be received after participants enter retirement age based on the amount of the contribution, length of participation and the rate of growth of funds during the membership period. Pension benefits are paid on a pension basis with cash refund. As a Pension Fund company, PT. Bank Negara Indonesia (Persero) must refer to the provisions / regulations / standards in the determination and management of pension funds specifically PSAK No. 18 governing the retirement benefit program. Presentation of Retirement Benefit Programs in Pension Fund Financial Reports in 2012-2013 PT. Bank Negara Indonesia (Persero) is in accordance with the Statement of Accounting Standards (PSAK) No. 18. Therefore, this study aims to determine the suitability of the application of Financial Accounting Standard Number 18 on the Reporting of Bank Negara Indonesia Pension Fund (Persero). Keywords: pension fund accounting, PSAK no. 18.
Analisis Perhitungan Pajak Penghasilan Badan Pada Perusahaan Jasa Konstruksi Manuputty, Jeanne Laura Elizabeth; Sudradjat, Sudradjat
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 3 (2018): JIAKES Edisi Desember 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v6i3.301

Abstract

This research was conducted at PT. Anugerah Abba Prakarsa at Jalan Pangeran Jayakarta 45 No. A5 Jakarta Barat DKI Jakarta. The purpose of this study is to know compliance calculation of corporate income tax on construction services at PT. Anugerah Abba Prakarsa with Peratura Pemerintah no. 51 year 2008 Jo Peraturan Pemerintah no. 40 year 2009 and know how reporting mechanism of annual income tax return of construction service company at PT. Anugerah Abba Prakarsa. This research is a qualitative research with descriptive approach. Research that produces descriptive data in the form of written or oral words of people and behavior that can be observed. In other words, this research is called qualitative research because it is a study that does not hold calculations. The analytical method used is comparative descriptive writing that compares the similarities and differences between two or more facts and properties of the object under study based on a particular frame of mind. The results showed that the analysis and calculation of income tax of PT. Anugerah Abba Prakarsa has been in accordance with Peraturan Pemerintah no. 51 year 2008 JO Peraturan Pemerintah no. 40 years 2009. However, there are some time PT. Abba Prakrsa's prize suffered a constraint which resulted in the increase of the Corporate Income Tax rate to 4% from the Tax Basis. Keywords : PSAK 16, fixed assets, financial statement
Penerapan SAK ETAP Dalam Penyusunan dan Penyajian Laporan Keuangan Fauzi, Rian; Pramiudi, Udi; Djanegara, Moermahadi Soerja
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 3 (2018): JIAKES Edisi Desember 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v6i3.302

Abstract

This research was conducted at the Toko Besi Sumber Baja Mandiri which is located at Jalan Raya Pangkalan 2 Kedung Halang, Bogor City. The purpose of this study was to find out how the process of preparing and presenting financial statements at the Toko Besi Sumber Baja Mandiri and knowing how the implementation of SAK ETAP regarding the preparation and presentation of financial statements at the Toko Besi Sumber Baja Mandiri if applied. This study uses a qualitative descriptive method in which the authors describe how the process of preparing and presenting financial statements at Toko Besi Sumber Baja Mandiri and how the implementation of SAK ETAP about the preparation and presentation of financial statements at the Toko Besi Sumber Baja Mandiri if applied. Research results show that the process of preparing and presenting financial statements at Toko Besi Sumber Baja Mandiri is very simple and the preparation and presentation of financial statements based on SAK ETAP at the Sumber Baja Mandiri iron shop if applied includes recording transactions into general journals, posting to general ledgers and presenting financial statements which consists of income statement and retained earnings, balance sheet, and cash flow statement. Keywords: financial statements, SAK ETAP

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