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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 944 Documents
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PENERAPAN SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENDISTRIBUSIAN TERHADAP PERTANGGUNGJAWABAN DANA DARI DONATUR PADA YAYASAN GIBBON INDONESIA Jaya, Tri Intan Mutria; Muanas, Muanas
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 3 (2014): JIAKES Edisi Desember 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v2i3.835

Abstract

People 's awareness towards development progress leads to an increasing number of non profit organizations. As an organization, it differs from any other institution, especially about who actually own it, is it the members, donors, etc. This research will investigate the application of accounting information system on fund acceptance from donors and its distribution to partners as a form of responsibility. The results show that Yayasan Gibbon Indonesia has been effectively using appropriate accounting system to manage the donors ' funds, supported with necessary documents and procedures in allocating thefunds. Keywords Accounting Information System, Acceptance of Funds, Distribution of Funds, Accountability of Funds
Penerapan Manajemen Kas Dalam Kaitannya Dengan Pengendalian Kas, Hutang dan Piutang Dengan Memanfaatkan Laporan Arus Kas Budiman, Asteria Caterinah; Pamungkas, Bambang
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 3 (2014): JIAKES Edisi Desember 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v2i3.836

Abstract

Cash is a firm 's most Iiquid asset and has a decisive position in keeping the smooth operations of the company. The larger the cash, the more Iiquid the company be. But larger cash means also low cash turnover. Thus, a cash management is necessary to effectively and efficiently manage the firm 's Iiquid asset. This research is aimed at investigating how PDAM Tirta Pakuan implement its cash management and relate it With the control ofcash-in-flow and cash-out-flow by utilizing the firm 's the cash flow. The result shows that PDAM TPKB implements its cash management and cash budget in the beginning ofperiod based on previous year 's report. The predicted budgetfor cash outflow when contpared With its realization in 2009 tend to be unfavorablefor thefirm, however the deviation is contradictive in 2010. Keywords : cash management, cash flow
Analisis Pendapatan Premi Dan Beban Klaim Terhadap Laporan Keuangan Perusahaan Asuransi M, Annisha Uliana; Hasibuan, David HM
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 3 (2014): JIAKES Edisi Desember 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v2i3.837

Abstract

The purpose of this research is to investigate and analyse th effect premium income and claims expense, on financial statements. The data were collected by observations and thn analysed using comaparative and/or trend analysis. This analysis is used to identify the changes that occurred in the financial statements of the insurance company, as indications of presence of a premium increase or decrease revenue and claims expense in the amount of IDR or percentage in a certain period. The results showed that (1) premium income and expense claims in a period of increased and decreased, (2) increase or decrease in premium income was very influential on the insurance company's financial statements, (3) increase or decrease the burden of claims is very influential on the financial statements of insurance companies. Keywords : premium income, claims expense, financial statements of insurance companies
Analisis Pengaruh Penerapan PSAK No.46 Terhadap Laporan Laba Rugi Pada Lima Perusahan Yang Terdaftar Di BEI Kusmala, Abdilla Rahmania; Hastoni, Hastoni
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 3 (2014): JIAKES Edisi Desember 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v2i3.838

Abstract

The purpose of this research is to examine if PSAK NO. 46 is applied by these following companies: the PT Astra International Tbk, PT Mustika Ratu Tbk, PT Indah Maju Tbk, PT Gudang Garam Tbk, and PT Aneka Tambang, Tbk and how its application influences the companies ' income statements. The data of the income statements were obtained from Pojok Bursa Efek Indonesia at STIE Kesatuan. The results showed that in the application of PSAK NO. 46 will develop assets and deferred tax liabilities interest arising due to temporary differences. The application of PSAK NO. 46 give rise to a difference between the burden of income tax with income tax debt resulting from the existence of differences in recognition of taxdeferred interest assets, which is set to PSAK NO. 46. Keywords : PSAK 46, Deferred Tax Assets, Income Tax Expenses
Evaluasi Atas Penerapan Akuntansi Murabahah Dalam Kaitannya Dengan Laporan Keuangan Syahrina, Erna; Rosita, Siti Ita
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 3 (2014): JIAKES Edisi Desember 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v2i3.839

Abstract

Murabahah financing is one of the Islamic financial institutions to improve their business by mobilizing funds from the public through the provision of goods through trading system where the bank buys goods customer's needs. The sale of goods shall state the cost and benefits agreed upon by the seller and the buyer. The purpose of this study was to evaluate the treatment and application of accounting in Islamic banking murabahah relating to the financial statements. The evaluation was done to determine whether the treatment and application of accounting murabahah in the Islamic banking and has been applied in accordance with PSAK No. 102, as well as the presentation offinancial statements in accordance with PSAK No. 101. Research by the author is in PT. Bank BNI Syariah, Tbk Branch located in Bogor , engaged in the field of Islamic banking. Object of research taken in this study is the product Griya with deferred payment system. In a murabahah transaction tough, Bank BM Syariah will record murabahah receivables and deferred murabahah profit. Murabahah tough realized gains will be recorded upon receipt of installments from the customer. Murabahah receivables that have not been repaid by the customer will be reported on the balance sheet at net relisasi value, while a legitimate murabahah profits realiæd will be reported in the income statement. Evaluation results in this study that the application of accounting murabahah punch at PT. Bank BM Syariah, Tbk Bogor Branch in accordance with PSAK No. 102 and presentation offinancial statements in accordance with PSAK No. 101. Keyword: murabahah accounting, financial statements
Penerapan PSAK 24 (Revisi 2010) Atas Imbalan Kerja Perusahaan Go Public Alfantoro, David Tri; Hastoni, Hastoni
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 3 (2014): JIAKES Edisi Desember 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v2i3.840

Abstract

The purpose of this study was to determine how management policies in employee benefits and to determine whether the company's acoounting policies in accordance with PSAK 24 (Revised 2010). Object of this study is Going Public Companies that have adopted PSAK 24 (Revised 2010). The results of this study indicate that the studied Go Public Company has applied the kinds of employee benefits. Ten go public companies examined authors have implemented employee benefits in accordance with SFAS no. 24 (revised 2010). The elements of employee benefits which the company has applied by these ten companies are post-employment health care benefits, pension benefits, other long-term post-employment benefits. Ten go public traded companies studied have presented losses/gains actuarial using OCI approach at the statement of comprehensive income. The ten go public companies have the largest amount of the loss/gain actuarial is PT Bukit Asamfor (Rp 879.288 billion), while the public company that has implemented a post-employment medical benefits is PT Bukit Asam and PT Vale Indonesia. Companies that have largest amount of a long-term post-employment benefit liabilities is PT Astra International with Rp 2.741 billion. There is one company that use foreign currency (US Dollar) is PT Vale Indonesia. Key words: Employee Benefits
Analisis Kebijakan Segmen Pada Perusahaan Asosiasi Serta Kaitannya Dengan PSAK No 5 Ardhi, Ardhi; Nurjanah, Yayuk
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 3 (2014): JIAKES Edisi Desember 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v2i3.841

Abstract

The purpose of this research is to analyze segment policies applied by association companies, and investigate if such application is in accordance with PSAK No. 5. Generally companies ' segments are consisted of business and geographical segments. The business segment is divided based into products and services. Mean while, the geographical segment is based on its operating regions. The form of its report is consisted ofsegmented income statement, segmented assets and liabilities, reconciled total revenue, and other material elements between the segment and entities. The result show that most associated companies run their operating segmen based on business and geographic, and not every companies disclose them in accordance with PSAK No. 5. Kata kunci: Business Segment, Geographical Segment, Operating Segment
Evaluasi Sistem Akuntansi Penerimaan Dan Pengeluaran Kas Terhadap Pengendalian Piutang Dan Hutang Pada PT. Fortunindo Artha Perkasa Magdalena, Annaria; Marlina, Tri; Amelia, Siska
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 1 (2015): JIAKES Edisi April 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i1.842

Abstract

The purpose of this study was to evaluate the role of accounting system of cash receipts to receivable and liability controling in company operating activity. This evaluation was completed to identifi the advantages and disadvantages of acoounting system of cash flow of a company. This study was conducted in PT. Fortunindo Artha Perkasa at Jl. Raya Segitiga Puncak, Sukabumi Bogor, Pasar Ciawi. PT. Fortunindo Artha Perkasa is a company spesializes in corporate real estate, including building sale, and purchase with its land rights, managing and leasing buildings, oficces, shops and markets, parkings, and warehousings. The result identified that there is a shortage of accounting system applied manually, so that all forms of division of tasks and functions within the company should be run more effectively in order to avoid errors in recording and reporting. To overcome this company should be described in the form ofa flowchart so visible automatically, quickly, and integrated into the entire operations of the company, where the performance of existing business processes in the company are described using the flowchart. Keywords : cash receipt, receivable and liability controlling, manual accounting system
Penerapan Sistem Akuntansi Penggajian Dalam Kaitannya Dengan Sistem Manajemen Mutu (ISO 9001:2008) Iriyadi, Iriyadi; Edison, Edison; Nurdini, Saras Ayu Adistya
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 1 (2015): JIAKES Edisi April 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i1.843

Abstract

An accounting system is necessary to ensure the company running consistently and efficiently to produce a good performance. One way that can be applied to achieve the goal or objective is to be a synergy with the accounting system of quality management systems (ISO 9001: 2008) which is usually referred to by the Intemational Standard Organization (ISO). Standards become mandatory for many manufacturers or companies to be able to compete in the intemational market, by demonstrating the consistency of the product quality. The purposes of this paper, are to recognize the payroll accounting system implementation at PT. Rahayu Santosa, and identifiy the implementation of quality management system (ISO 9001: 2008) at PT. Rahayu Santosa.The result show that the application of payroll accounting system does not have a direct relation with the quality management system (ISO 9001: 2008), but the quality management system (ISO 9001: 2008) ensures the procedure of a good payroll system. Keywords : ISO 9001:2008 and Accounting System
Peranan Sistem Penerimaan Dan Pengeluaran Kas Dan Setara Kas Terhadap Efektivitas Pengelolaan Kas Pada Koperasi Simpan Pinjam Sejahtera Bersama Rosita, Siti Ita; Fahmi, Arief; Istichaerani, Istichaerani
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 1 (2015): JIAKES Edisi April 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i1.844

Abstract

This paper is aimed at comparing cash in and cash out system within a company's cash management system.The object took place at Koperasi Simpan Pinjam Sejahtera Bersama, in Bogor. The research resulted that Koperasi Simpan Pinjam Sejahtera Bersama already has afixed and computerized cash procedure, to maintain functional cash activities. The firm also applies intemal audit procedures for security reasons. It is also revealed that the finn a good cash system for encouraging efective and smooth operating. However, there is an a±owledgement ofthe necessityfor an on time daily transaction report. Keywords : cash in and cash out, cash management

Page 19 of 95 | Total Record : 944

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