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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
 9   10   11   12   13 
Analisis Penentuan Tarif Rawat Inap dan Perhitungan Harga Pokok Pada Klinik Utama Rawat Inap dr. Yati Zarnudji Ajmi, Dinda Nur; Iriyadi, Iriyadi
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.v6i3.303

Abstract

In general, the establishment of a company is aimed to create profits in order to maintain the business in the long term. The more companies that are established the higher the level of competition. In determining profit, the company's strategy is needed to win the level of competition. Clinic is one of the companies in the service sector, where the determination of his hospitalization rates become one of the company's strategy to determine how profits or profits obtained and expected during a certain period. Therefore, companies need to calculate the cost of goods accurately as a basis for information in decision making, profit planning, job evaluation and cost efficiency monitoring. The purpose of this study is to find out how the rates are determined associated with calculating the cost of inpatient services in 2017. The author conducted research at the Main Clinic Inpatient dr. Yati Zarnudji is located on Jl. Pabuaran Indah No. 31 Kel. Pabuaran Mekar Kec. Cibinong Kab. Bogor 16916. This study uses qualitative descriptive analysis method. This qualitative descriptive analysis method showed calculating the cost of inpatient care services through a financial data and information gathered from the documentation, which is then performed according to the method of data processing in a literature review. The results showed that the calculation of the cost of services based on the analysis results obtained in the VIP class is Rp. 1.211.742, Main class is Rp. 969.394, Primary class is Rp. 848.219, class II A is Rp. 424.110, class II B is Rp. 545.284, and class III Rp. 363.523. As for the rates imposed by the Main Inpatient Clinic Dr. Yati Zarnudji that VIP class is Rp. 500,000-, Main class is Rp. 400,000-, Primary class is Rp. 350,000-, class II A is Rp. 175,000-, class II B is Rp. 225,000-, and class III is Rp. 150,000-,. Therefore, the efficiency costs incurred is required by considering the factors in determining rates of hospitalization such as people's purchasing power, and the rates applied in hospitals or other clinics. Keywords: inpatient rates, cost of good sold, hospital
Analisis Penerapan PSAK 30 Dalam Penyajian Laporan Keuangan Lessor Saputra, Permana; Rosita, Siti Ita
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.v6i3.304

Abstract

This study aims to determine the system of financing, recording, and presentation of lease accounting contracts applied by the company whether it has been in accordance with the statement of financial accounting standards 30. The results of the research show that in its operational activities the company uses the method of financing lease, because in the lease contract the company transfers substantially all the risk and rewards associated with the ownership of the asset. In the contract the company recognizes assets in the from of finance lease receivables in the amount equal to the net rental ivestment. The receivables from rental receivablesare treated as principal payments which will be presented in the statement of financial position and the finance lease income to be presented in the statement of income. In general, the accounting of the company’s lease transactions in conformity with the statement of financial accounting standart 30 which has been described in the noted to the financial statements of the company. With the provisions of accounting for leases (PSAK 73) that have been retified by DSAK-IAI, in 2017 effective as of 1 Januari 2019, the company should consider the provisions in the application of the rental accounting policy in the subsequent period. Keywords: finance lease, financial statement, PSAK 30
Analisis Pengendalian Intern Atas Sistem Informasi Penjualan Terhadap Efektivitas Dan Efisiensi Penjualan PT. Enseval Putera Megatrading Tbk. Firmansyah, Ilham; Pramiudi, Udi
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 1 (2020): JIAKES Edisi April 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i1.286

Abstract

As one form of organization, the company must have goals and objectives to be achieved. Sales accounting information system is one of the accounting information sub systems that explains how the procedures in carrying out sales activities. To realize the management of company activities effectively, efficiently, and internal controls are needed that can provide accurate and trustworthy information. To fulfill this, there are several elements which are the main characteristics of an internal control system, including; organizational structure that separates functional responsibilities appropriately, the existence of a system of authority and good bookkeeping procedures, sound practices must be carried out in carrying out the duties and functions of each section in the organization as well as the existence of an employee skill level in accordance with their responsibilities. The results of internal control research on the sales system owned by PT. Enseval Putera Megatrading Tbk. it is quite good and adequate, which includes elements of: control environment, risk assessment, healthy practices, employees whose quality is in accordance with their responsibilities, information and communication, and monitoring. The Role of Internal Control of the sales information system in increasing sales effectiveness and efficiency is very important. The internal sales control system implemented is effective, because it reached the 2018 sales target of Rp. 21.7 trillion, and the realization of the 2018 budget of Rp. 20.6 trillion (± 94.93%) and sales volume increased. Can be seen from the increase in sales volume in 2017 amounting to Rp. 19,669,096,571,146 while in 2018 the amount of Rp. 20,604,487,293,751. Keywords: Internal Control, Sales Information System, Sales Effectiveness and Efficiency
Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing Noviasari, Evi; Alamsyah, Richad
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 1 (2020): JIAKES Edisi April 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i1.287

Abstract

The purpose of this study were to know the role of calculation cost of goods manufactured and determination of the selling price of shoes in the Heriyanto’s shoes MSME. To knowing the extent of differences in determination the cost of goods manufactured by using the company method and the full costing approach and compare the selling price according to the company's method with using the Cost Plus Pricing. The type of research used is qualitative research. The analytical method used in this study is qualitative descriptive analysis. The data used in this study are primary data. Data were obtained directly through observation and interviews with the Heriyanto’s shoes MSME and data in the form of information on production costs such as raw material costs, labor costs, and factory overhead costs MSME during December 2018. While for secondary data. Data were obtained from intermediary media such as books or literature, journals related to the title of the research, and can also be via the internet. The results of the study it can be concluded that the cost of goods manufactured calculation according Heriyanto’s MSME is lower than the cost of goods manufactured calculation using the full costing method. The cost of goods manufactured according heriyanto’s MSME is Rp. 15.675/pair or Rp. 313.492/score (Hamer Material) and Rp. 14.600/pair or Rp. 291.992/score (Kavaro Material). While the cost of goods manufactured used the full costing method, which is Rp. 16.310/pair or Rp. 326.201/score (Hamer Material) and Rp. 15.235/pair or Rp. 304.701/score (Kavaro Material). This is caused factory overhead costs that are not calculate by Heriyanto’s MSME such as electricity costs, gas costs, maintenance costs for machinery and factory vehicles, and depreciation costs. Determination of selling price must be appropriately because the determination of selling prices that are too high will result in difficulty competition with similar products while the determination of selling prices too low will result in reduced income generated by Heriyanto’s MSME. The difference in determination the cost of good manufactured will affect the Heriyanto’s MSME in determining the selling price, because the cost of goods manufactured is the main element in determination selling price. Calculation of selling prices according Heriyanto’s MSME is Rp. 18.026/pair or Rp. 360.516/score (Hamer Material) and Rp. 16.790/pair or Rp. 335.791/score (Kavaro material). While the selling price used the Cost Plus Pricing method which is Rp. 18.814/pair or Rp. 376.281/score (Hamer Material) and Rp. 17.578/pair or Rp. 351.556/score (Kavaro material). Keywords : Cost of Goods manufactured, Selling Price, Full Costing, Cost Plus Pricing
Pengaruh Profitabilitas, Risiko Bisnis, Kepemilikan Manajerial, Dan Pajak Terhadap Struktur Modal Rahmadianti, Melisa; Yuliandi, Yuliandi
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 1 (2020): JIAKES Edisi April 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i1.288

Abstract

The purpose of this study was to determine the effect of profitability, business risk, managerial ownership, and tax on the capital structure of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. Capital structure is proxied by debt to equity ratio. The population in this study are all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2014-2017. Sample selection through purposive sampling method. There are 12 companies that meet the criteria as research samples so that the observation data is around 48. This study supports literature studies by processing secondary data obtained from annual reports. The analytical method used is multiple linear regression analysis through the program SPSS version 23. The results of this study indicate that profitability, business risk, managerial ownership, and tax simultaneously affect the capital structure with a significance level of 0,000. Partially profitability, business risk, and tax affect the capital structure with a significance level of 0,000. Managerial ownership partially does not affect the capital structure with a significance level of 0,058. Keywords : Profitability, business risk, managerial ownership, tax, capital structure.
Analisis Efektivitas dan Laju Pertumbuhan Pajak Daerah serta Kontribusinya Terhadap Pendapatan Asli Daerah Di Kota Bogor Periode 2013-2017 Herjanti, Secillia; Teg Teg, I Wayan
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 1 (2020): JIAKES Edisi April 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i1.289

Abstract

The existence of regional autonomy that applies in Indonesia, the autonomous region both provincial and district / city must be able to regulate and manage their own regions and are required to try to increase Regional Original Revenue (PAD) which has potential in the region one of which is in the collection of local taxes. Hotel Tax, Restaurant Tax and Entertainment Tax have the potential to increase PAD in Bogor City. The purpose of this study was to determine the level of effectiveness of hotel tax collection, restaurant tax and entertainment tax in the city of Bogor for the period 2013-2017, find out how much the growth rate of hotel taxes, restaurant tax and entertainment tax in the city of Bogor in the period 2013-2017 and how much the contribution of tax hotel, restaurant tax and entertainment tax on Regional Original Revenue (PAD) in Bogor City for the period 2013-2017. The method used in this research is descriptive qualitative method.The results of this study indicate that the effectiveness of hotel tax, restaurant tax and entertainment tax for the 2013-2017 period in the city of Bogor are included as very effective criteria with the effectiveness level of hotel tax collection, restaurant tax and entertainment that exceeds 100% each year. The average growth rate for hotel tax, restaurant tax and entertainment tax for the 2013-2017 period in Bogor City is as follows, 14.15%, 17.55% and 11.93%. The increase / decrease in the growth rate of hotel taxes, restaurant taxes and entertainment taxes each year is caused by several factors including the policies of the central government, the influence of the increase / decrease in the number of visitors who come, and the level of tourists visiting Bogor City. Meanwhile, the average contribution of hotel tax, restaurant tax and entertainment tax to PAD for the 2013-2017 period in the City was 8.58% with very less criteria, 11.50% with less criteria and 3.09% with very less criteria. The decrease in the contribution of hotel tax, restaurant tax and entertainment tax is influenced by the central government policy, the number of visitors and the significant increase in the realization of other regional tax revenues (BPHTB). Keywords: Local Revenue, Hotel Tax, Restaurant Tax, Entertainment Tax, Effectiveness, Growth Rate and Contribution.
Penentuan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Dasar Penetapan Harga Jual Pada UKM Tahu AN Anugrah Anggreani, Sintia; Adnyana, I Gde Sudi
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 1 (2020): JIAKES Edisi April 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i1.290

Abstract

Cost of Goods Manufacture is an important component that must be calculated by the company in order to determine the selling price of the product. SMEs are often wrong in calculating the Cost of Goods Manufacture they do. One of the mistakes made by SMEs in calculating the Cost of Goods Manufacture is that the calculations carried out are very simple and do not specify all costs used in the production process to produce a product. This study aims to analyze (1) the calculation of the Cost of Goods Manufacture in SMEs Tahu AN Anugrah , (2) the determination of Cost of Goods Manufacture with the full costing method in SMEs Tahu AN Anugrah, and (3) the difference in calculation of Cost of Goods Manufacture according to SMEs AN Anugrah and according full costing method and its effect on selling prices. The data used in this study are primary data and secondary data. The primary data used is obtained from the results of interviews and recording of information needed directly in SMEs Tahu AN Anugrah. While the secondary data are is obtained from literature studies such as previous journals, related books, documentation and reading in accordance with the research title. The Research results show, there are differences in the calculation results of the Cost of Goods Manufacture carried out by the SMEs and by the full costing method. The calculation of Cost of Goods Manufacture by SMEs Tahu AN Anugrah for White Tofu products is Rp 200 and Yellow Tofu Rp 201.12 while by the full costing method for White Tofu products is Rp 218.41 and Yellow Tofu Rp 228.44. So that, there are differences in the calculation results, namely for White Tofu Rp 18.41 and Yellow Tofu Rp 27.32. Differences in calculation are due to the full costing method is more detailed by including all elements of production costs. This shows that the method provides a more accurate calculation to be able to set a better selling price. Keywords: Cost of Goods Manufacture, Full Costing, Selling Prices, SMEs
Analisis Perencanaan Audit Laporan Keuangan Pada Kantor Akuntan Publik KURNIAWAN, KUSMADI, DAN MATHEUS Nasution, Hafifah; Nur Awalianti, Lysa
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.333

Abstract

This research was conducted in KAP Kurniawan, Kusmadi and Matheus, which aims to analyse the suitability of audit planning of financial statement by KAP Kurniawan, Kusmadi and Matheus with the audit planning of financial statement based on the Professional Standard of Public Accountant (SPAP). Research method that used is descriptive analysis with a qualitative approach and the type of data used is primary data and secondary data. Primary data is collected through interviews, while secondary data by collecting audit planning of financial statements documents in KAP Kurniawan, Kusmadi and Matheus. The results of this research show that the audit planning of financial statement by KAP Kurniawan, Kusmadi and Matheus in accordance with the audit planning of financial statement based on SPAP issued by Institute of Public Accountants of Indonesia (IAPI). The advice given to KAP Kurniawan, Kusmadi and Matheus is always implement audit plan in accordance with SPAP because a good audit planning will improve audit quality.
Peranan Akuntansi Pertanggungjawban Dalam Penilaian Kinerja Pusat Biaya Martianti, Meri Ananda; Iriyadi, Iriyadi
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 1 (2020): JIAKES Edisi April 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i1.334

Abstract

Basically every company has a future plan. However to design the plan a study of the results from the previous year was needed. Accountability accounting is a financial reporting system that is related to the budget and realization, this is to appoint the competent in an organization. The purpose of this study was to find out how the role of accountability accounting in the performance assessment of cost centers in PDAM Tirta Pakuan Kota Bogor. The Method used is descriptive and qualitative analysis. The data used to measure performance is the 2016 financial report. The result of the study show that accountability accounting plays an important role because of the annual monthly and annual performance appraisal and the basis for budgeting that has been implemented by the PDAM Tirta Pakuan Kota Bogor. The result of performance appraisal are used to evaluate financial statements made by managers in optimizing costs, income, investment and profits in the company. Keywords: Accountability accounting, cost center performance.
Pengaruh Profitabilitas, Ukuran Perusahaan, Debt Default dan Audit Tenure terhadap Opini Audit Going Concern Suryani, Suryani
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.346

Abstract

Going concern audit opinion is an opinion given by an independent auditor to a company when doubts are found whether the company can maintain its business continuity in the future. This study aims to analyze the effect of profitability, company size, debt default, and audit tenure on going concern audit opinion. The population used in this study were 170 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019 by using the purposive sampling method, obtained a sample of 43 companies that have met the sample selection criteria. The method of analysis used is logistic regression with a significant level of 5% (0.05) and using an analysis tool in the form of SPSS version 20.0. The results showed that profitability and firm size had a negative effect on going concern audit opinion, debt default had a positive effect on going concern audit opinion, while audit tenure had no effect on going concern audit opinion.

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