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Jurnal Ilmiah Akuntansi Kesatuan

jiakes
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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 813 Documents

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Penyusunan Laporan Keuangan Menggunakan Sistem Akuntansi Instansi (Studi Kasus Pada Sekolah Menengah Kimia Analis Bogor) Pamungkas, Bambang; Latifah, Ina Wardani
Jurnal Ilmiah Akuntansi Kesatuan Vol 1 No 2 (2013): JIAKES Edisi Agustus 2013
Publisher : Institut Bisnis dan Informatika Kesatuan

Law No. 17/ 2003 on State Finance requires form and content of accountability report of APBN/ APBD implementation must be arranged and presented in accordance with governmental accounting standard set by government regulation. Law No. 17/ 2003 is on State Finance and law No. 1/ 2004 on Government Treasury. Accounting Institution System is a series of manual and computerized procedures starting from data collection, recording, abstracting, financial position reporting and financial operations at the ministry/ institution. Institution Accounting System (SAI) consists of Financial Accounting System (SAK) and Management Accounting System of State-owned Assets (SIMAK-BMN). Analyzing the procedures of Institution Accounting System (SAI) is important in the process of composing financial statements for the purpose of financial accountability comprising Budget Realization Report, Balance Sheet, Note of Financial Statement and Management of State-owned Assets (BMN). Institution Accounting System (SAI) plays an important role in composing financial reports at Bogor Chemistry Analyst High School (SMAKBO) located in Jalan Binamarga I Ciheuleut, Baranangsing, Bogor Timur. Itâ€™s very influential in composing financial statements as well because each report received always use Institution Accounting System (SAI) from the beginning of expenditure process untill the data is entered into the Institution Accounting System (SAI). The purpose of this analysis is to determine how is the human resources that run the Institution Accounting System and to find out the implementation procedure of the Accounting System of Budget Users Authorization Unit and also the integration procedures of the accounting system of Budget Users Authorization Unit to Institution Accounting System (SAI). The result of the analysis of financial statement is that the procedure implemented by SMAKBO has been in accordance with the existing regulations, so that producing good and accountable financial reports. After the definition of each component of Institution Accounting System and Financial Statement has been known, It can be concluded that in carrying out procedure and financialstatement reporting it should be in accordance with the prevailing regulation and should be on time in order to yield good financial statement. And in fact, the Institution Accounting System (SAI) at Bogor Chemistry Analyst High School (SMAKBO) has been applied well, and it needs to be maintained.

Pengaruh Persediaan Terhadap Peningkatan Profitabilitas Perusahaan Wibowo, Elisabeth Maria; ., Iriyadi
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 1 (2014): JIAKES Edisi April 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Inventory system provides an opportunity to improve productivity and eliminate costs that arefound to be necessary. Then, the company can overcome the waste-waste that has been happeningwith the use of traditional production systems. The purpose of this study was to determine impactinventory to stock and improved profitability Company X. This study was conducted with thesurvey directly on the object of research. This survey is intended for researchers will be able to betterinteract with the object interaktif in order to make it easier to understand the reality of the object ofstudy. Then from the data obtained during the survey along with the company's datadocumentation, will obtain a clear picture of who will facilitate researchers in solving the problemsthat occur in the company. The data analysis technique used is qualitative analysis techniques.This research result prove true that, by using the traditional systems it will be able to increase thecompany ' s profitability. It can be seen on the chapter 4 showing comparison of cost efficiencysupplies traditionally use policy. If cost and time can be minimized, then the company'sproductivity will be increased, the quality of the products is also increasing, with profitability.

Penerapan Target Costing Dalam Upaya Pengurangan Biaya Produksi Untuk Peningkatan Laba Kotor Johan, Elmer Tamara; ., Muanas
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 1 (2014): JIAKES Edisi April 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

PT. Mercedes-Benz Indonesia is a manufacturing company engaged in the automotive field. The company produces cars with various kinds dan types, such as : C-Class sedan type vehicle, and koupe Estate, E-Class sedan type vehicle, the M-Class Sports Utility Veihicle vehicle type (SUV), the S-Class sedan type vehicle. The purpose of this study was to determine the pricing of the selling C-Class and the cost of production C-Class, as well as know Class C gross profit using target costing. Results of research that has been done, it can be seen that the method used by the company is not efficient. But after using the method of target costing, profit desired by the company can be achieved in accordance with the profit target has been adjusted. And by using this method of target costing, companies can reduce the cost of production per unit of car

Analisis Perbandingan PSAK No. 18 Tahun 1994 dan Revisi 2010 Serta pengaruhnya Terhadap Laporan Keuangan Sari, Ervina Indri; Efrianti, Desi
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 1 (2014): JIAKES Edisi April 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

The purpose of the study was to determine the comparison between PSAK No. 18 (1994) and PSAK No. 18 (revised 2010), and the effect of PSAK No. 18 changes to the financial statements on PT. TASPEN. Changes in PSAK No. 18 Among other things, the scope of which is wider than the pension fund entities that are analogous to finish work because entering retirement age but completed work in accordance with the plan or contract work. Actuarial present value, is now calculated and reported using current salary levels or projected salary levels up to the time of Retirement attendees. Financial statements, for defined contribution plans and defined benefit plan is split into the separate financial statements. And the presentation of the fair value of investments at fair value. The authors conclude that, given that PSAK No. 18 (revised 2010) came into effect on January 1, 2012, the readiness PT. TASPEN (Persero) in applying PSAK No. 18 (revised 2010) should be considered to receive this new standard.

Pengaruh Penerapan PSAK No. 46 Terhadap Laporan Laba Rugi Pada Tiga Perusahaan Yang Terdaftar di BEI Kusmala, Abdilla Rahmania; ., Hastoni
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 1 (2014): JIAKES Edisi April 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

The company follows a accounting standards generally accepted in drawing up the financial statements, namely Financial accounting standards (SAK). For various reasons, that standard is different from the taxation provisions also utilize accounting information. Due to the difference of a few things in Financial accounting standards (SAK) with the provisions of the Regulation militate in% u2013 Invitation taxation. Bond Accountant Indonesia (IAI) has confirmed the Statements of financial accounting standards (PSAK) No. 46 concerning accounting for income taxes, is a new thing in the accounting standards for enterprises in Indonesia. PSAK No. 46.The purpose of this research is to know concerning PSAK NO. 46 and see if PSAK NO. 46 already applied on the PT Astra International Tbk, PT Mustika Ratu Tbk, PT Mayora Indah Tbk. And how its influence from the application of PSAK NO.46 of the income statement of the company. The study was conducted at the corner of Indonesia stock exchange at STIE Kesatuan Bogor. 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 influence of the application of PSAK NO. 46 on the income statements give rise to a difference between the burden of income tax with income tax debt resulting from the existence of differences in recognition of tax-deferred interest assets, which is set to PSAK NO. 46.

Pengaruh Informasi Arus Kas terhadap Return Saham Perusahaan Studi Kasus Pada Perusahaan Yang Tercatat Di Bei Pada Indeks LQ45 Kurtubi, Ahmad; Pramiudi, Udi
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 1 (2014): JIAKES Edisi April 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

The purpose of this study was to determine the cash flow information , stock returns , as well as to determine the effect of cash flow information on stock returns , the company entered in the LQâ€™45 group , by looking at the share price a week before and a week after the financial statements published. Methods This study uses descriptive method , namely decipher cash flow information and stock returns and cash flow of information influence on stock returns in LQâ€™45 companies.The results showed the average of total cash flow who increased in LQâ€™45 Companies group , and stock returns has increased as well , the cash flow of information has influence on stock returns after reporting cash flow published for three consecutive years

Analisis Pengakuan Pendapatan, Belanja, dan Pembiayaan Daerah Pada Pemerintah Daerah Kota Bogor Pratiwi, Yuri; Pamungkas, Bambang
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 1 (2014): JIAKES Edisi April 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Recognition of Revenue, Expenditure, and Financing Area applied by the Bogor City Government is using cash basis toward accrual and the cash basis for the recognition and measurement of revenue, expenditure, and financing as well as the accrual basis for the recognition and measurement of assets, liabilities, and equity. Policies, recording, and accounting report for revenue, expenditure, and financing areas that applied by the Bogor City Government is in conformity with PSAP No. 02 by PP No. 24 of 2005 about Government Accounting Standards. Where for the recognition of revenue, expenditure, and financing areas, recognition using the cash basis. While the measurement of income, expenditure, and financing of used area using the currency. While the revenue, expenditure, and financing areas measured in foreign currency must be converted into rupiah at Bank Indonesia middle rate on the transaction date. Accounting records for revenue, expenditure, and financing areas that applied by the Bogor City Government is fully in accordance with the PSAP No. 02 by PP No. 24 of 2005. Where records for revenue, expenditure, and financing area, the recording using the cash basis

Peranan Manufacturing And Accounting Buana System Terhadap Pengendalian Persediaan Barang Jadi Pada PT Cahaya Buana Intitama Gustomi, Eka; ., Triandi
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 1 (2014): JIAKES Edisi April 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Inventory is an important part of the company's assets that every day experience changes that require a control system. At manufacturing, inventory control must be carried out effectively and efficiently, so that the company's operations to run optimally. This should be supported by an integrated control system of the manufacturing company. in this era of globalization, all companies in general have used computer-based information systems. The purpose of this study was to evaluate the MABS program as a system of information in controlling inventory of finished goods. Evaluation was conducted to determine whether the program MABS in controlling inventory of finished goods was effective and efficient, and evaluate about the admission procedure and finished goods expenditure. Research by the author is in PT Cahaya Buana Intitama located in Sentul, Bogor. PT Cahaya Buana Intitama a manufacturing company as a manufacturer of furniture products. The results showed that PT Cahaya Buana Intitama MABS program has been implemented effectively and efficiently in controlling inventory of finished goods. It is in view of the admission procedures and expenditures so goes according to pre-defined system, the procedure also pengoperasiaan MABS program has berjlalan optimally. MABS program can also provide complete information, quickly and accurately in accordance with company requirements. This program can also make the company's financial statements. Evaluation results of this research show that there are some things that must be considered by PT Cahaya Buana Intitama, namely the placement of data entry space less effective, it should be placed at the entrance and exit of goods, is not placed on the area, this will result in potential break-out goods in and goods out. Not maximal protection system on the MABS program that will result in the data input errors, and could affect the reporting of finished goods inventory, also can affect the company's financial reporting, then it should be added to the system of protection of the MABS program. Thus can minimize data input errors

Pengaruh Sistem Bagi Hasil Deposito Mudharabah Terhadap Minat Nasabah Berinvestasi Pada Bank Syariah ., Rismawati; Rosita, Siti Ita
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 1 (2014): JIAKES Edisi April 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

The Syariah Institution in Indonesia have a rapid growth from time to time, especially Syariah Bank. At this time, Indonesia is fourth country that have a great potential for development of syariah financial institute. The difference of principal and system is one of the reason that makes the public have an interest to invest in Syariah Institution, especially deposit investment that use mudharabah system for calculating profit. In 2009, after do spin off, PT Bank BNI Syariah successfully developed their business with adding more branch and increase the number of third party deposits. The objective of this research is to know Mudharabah deposit system, and how costumerâ€™s interest to invest in Syariah Bank. And to know influence of the system that makes public interested in the deposit product. The location of this research is on PT Bank BNI Syariah Cabang Bogor as one of Syariah Bank that public has interest in it. This research uses descriptive method to know and show the relation between profit sharing system deposit system of mudharabah to the costumerâ€™s interest to invest. The result of the research shows that the system to calculating profit that used by PT Bank BNI Syariah is revenue sharing, with deposit contract that they used is Mudharabah Mutlaqah. Based on examination to PT BNI Syariahâ€™s annual report in 2010 â€“ 2012, the number of deposits is increasing. It is because the product of PT Bank BNI Syariah is trusted by the customer. And beside that, the costumer knowing about Islamic Economic that uses profit sharing system is getting better. So, we can conclude that the profit sharing system of mudharabah deposits can affect the costumerâ€™s interest to invest to deposit

Pengaruh Pengandalian Persediaan Just In Time Terhadap Efisiensi pengadaan Persediaan Bahan Baku Efrianti, Desi
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 1 (2014): JIAKES Edisi April 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Inventory control of raw materials is an important element in a company. At this point inventory control of raw materials needed, which should always be available in the warehouse of raw materials for the production needs, but in order to maintain efficiency, raw materials also should not be too much available in warehouse. if the raw materials are available in warehouse too much will increase the cost of a few elements. The purpose of this study was to observe and investigate how the selection method of inventory control (JIT Method) can affect the efficiency of the procurement of raw materials to a company. The results showed that the CV Jawara Karsa Agusto has not implemented any inventory control methods to manage raw material inventory. There are some changes in expenditure on procurement of raw materials when the author tries to apply the method of JIT inventory control. Evaluation results of this research show that the application of the JIT done, there is the addition of the efficiency of the procurement of raw materials amounting to Rp 366,245,280

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Kampus Institut Bisnis dan Informatika Kesatuan Jalan Ranggagading No. 1 Bogor 16123

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Kota bogor,

Jawa barat

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Budi Setiawan

Contact Email jurnal.ibik@gmail.com

Phone +62251-8337733

Journal Mail Official jurnal.ibik@gmail.com

Editorial Address Kampus Institut Bisnis dan Informatika Kesatuan Jalan Ranggagading No. 1 Bogor 16123

Location Kota bogor, Jawa barat INDONESIA

Abstract

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Contact Name
Budi Setiawan

Contact Email
jurnal.ibik@gmail.com

Phone
+62251-8337733

Journal Mail Official
jurnal.ibik@gmail.com

Editorial Address
Kampus Institut Bisnis dan Informatika Kesatuan Jalan Ranggagading No. 1 Bogor 16123

Location
Kota bogor,

Jawa barat

INDONESIA