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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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Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Dalam Pengajian Laporan Keuangan Sutarti, Sutarti; Djanegara, Moermahadi Soerja; Handono, Aldy Dwi
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.v3i1.845

Abstract

The purpose of this study was to analyse the application of SAK ETAP inconjunction with the presentation of financial statements in the PDAM Tirta Pakuan Kota Bogor. The analysis is perfomed to determine how financial statements of PDAM Tirta Pakuan are already in accordance with SAK ETAP. The analysis conducted in this study using a descriptive qualitative method while selected data sources are secondary data from financial statements. The selected data collection procedures are literatures and records, field research and interview. The results showed that the cooperative PDAM Tirta Pahcan Kota Bogor has been making adjustments in applying SAK ETAP in the presentation of financial statements, but still not all the adjustments in the SAK ETAP has been applied in the presentation offinancial statements consisting of a balance sheet, profit/loss, change in equity, and cash flow statements. Cooperative PDAM Tirta Pakuan Kota Bogor using SAK ETAP with reporting guidelines are still largely the same as before adopting IFRS GAAP. In general, there are not many significant changes occured. In other words, there was no significant effect happens on the application of GAAP in the financial statements cooperative SAK ETAP PDAM Tirta Pakuan Kota Bogor. Keyword : SAK ETAP, Presentation of Financial Statements
Analisis Perilaku Biaya Dalam Hubungannya Dengan Perubahan Volume Kegiatan Perusahaan Muanas, Muanas; Triandi, Triandi; Rahmi, Salamah
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.v3i1.846

Abstract

The purpose of this study is to classify the cost based on the cost relationship to the volume of the company's activities, into variable costs andfixed costs, as well as determine the role of the cost analysis ofthe company's intemal use. Conducting this study, the authors analyze and classify re-grouped costs into variable costs and fixed costs, and the cost of separating the semi-variable using the least squares method. Moreover, the authors calculate the break-even point, contribution margin and safety margin. Based on data in October, November and December 2013 this study finds that there are some costs that are less precise in the grouping, this can affect the company 's profit. Based on calculations, PT. Syslab increased the profit in every month. Keywords: cost behavior, volume of corporate activity
Tinjauan Penerapan Pengendalian Intern Melalui Sistem Informasi Akuntasi Terhadap Kegiatan Opersional Anjungan Tunai Mandiri Roestiono, Harry; Munawar, Aang; Rostika, Siti
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.v3i1.847

Abstract

The purpose of this study was to determine how the internal control in the operations of automated teller machines and how account information systems in the operation of automated teller machines are carried out by the bank. The research conducted over the operations leading to automatic teller machines that take place at the ATM machine located in the location of research. From these results conclude that intern control and accounting information systems run by BJB bank branch in the operational activities cash is going well. This can be seen from the operation of intem components and elements of the system are implemented in accordance with standard operational procedures set by the bank BJB Bogor Branch. Starting from the transaction, ATM cash hospitalization until the completion of the cash transaction error has been running well in accordance with the provisions of the bank Keywords : Internal Control, Accounting Information Systems, Automated Teller Machines Operations
Analisis Biaya Sosial Kaitannya Dengan Penghasilan Kena Pajak Poere, Daniel De; Sukadi, Johanes; Sabri, Rizki Amelia
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.v3i1.848

Abstract

The amount of social costs may affect the tax burden of a company. Thus, social expenses spent by the company basically determined based on annual income. However, not all social expenses deduct the gross income, some are included in social expenses but not reducing the tax obligations. This research is aimed at evaluating the extent of a company's awareness towards neighborhood and surrounding society, and how it is affecting the company 's profit to pay its tax. Kata kunci: Company Social Responsibility, Tax Obligations
Analisis Sistem Informasi Akuntansi Persediaan Terhadap Pengendalian Intern Persediaan Pada PT. Telekomunikasi Selular (TELKOMSEL) Cabang Bogor Pramiudi, Udi; Prihatin, Rini Yuli; Ulfah, Maria
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.v3i1.849

Abstract

The purpose of this study was to determine the inventory accounting information systems, to determine the internal control inventory and to determine the application of the accounting infomation system of intemal control of inventory at PT. Telkomsel Bogor Branch. The study was a descriptive, in which primary and secondary data were collected by means of observation and documentation techniques. The results show that the discussion of the accounting information system of internal control of inventory of PT. Telkomsel has been running effectively with the division of tasks according to each of their function, limited access to the paradise and the use of system entry and exit of goods shall be in accordance with the data already in the input it was explained that the application ofthe accounting information system inventory control has been going well. Keywords: Inventory Accounting Information Systems, Internal Control Inventory
Analisis Perencanaan Pembelian Bahan Baku Dalam Kaitannya Dengan Efisiensi Bahan Baku Pada PT. Unitex Efrianti, Desi; Marlin, Tarida; Novia, Jesica
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 2 (2015): JIAKES Edisi Agustus 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i2.850

Abstract

Purchase of raw materials is an important element in a manufacturing company because this function has a responsibility to obtain raw materials with good quantity and quality and in accordance with the requirements. Raw materials are the main source to produce and create finished goods that will be sold by company and make a profit. The production process can only be done when the supply of raw materials available in suficient quantities. The purpose ofthis study was to observe and analyze how the planning of raw materials and how they affect the efficiency ofthe availability of raw materials, as well as to deepen the blowledge of the author regarding the purchase of raw materials and raw material control. In conducting this study, the author make observations directly to the company as well as conduct interviews and analyze the data obtained. The author uses the method of descriptive analysis of qualitative data to analyze the efficiency ofplanning the purchase of raw material availability.Result of this study indicates that PT Unitex Tbk has not applied the calculation methodfor the management ofraw material inventoo. The purchase planning ofraw materials based on the needs of raw materials that can be seen from the orders of the customers. But overall, the purchase planning ofraw materials in PT Unitex is quite eficient on the availability of raw materials. It is shown that the supply of raw materials is never in a state ofzeroand is always in a state ready for production. Keywords: purchase of raw materials, purchase planning, availability of raw materials.
Peranan Manajemen Kas Terhadap Persediaan Kas Danial, M; Yuli, Rini; Haryono, Ayu
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 2 (2015): JIAKES Edisi Agustus 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i2.851

Abstract

Cash is one of the main resources to run a company's operations. Cash management executed properly can support the survival of a company where it can be seen from the cash supply.This research is conducted to determine how large a role ofmanaging inventory in cash management company from 2006 until 2010. And to perform inventory planning cash for 4 years later. Result of research on cash management PT. Cemani Toka can be said is not good enough and cause cash tumover is very low at PT. Cemani Toka and tend dispropotionately between the amount of cash sales. And advised to control and tighten cash flow and operating activities, focus in foreign exchange, but it also must set the standard management of cash inventory using the theory Harry G. Gutmann with a minimum cash balance 5% and maximum 10% from the current assets or the theory by Eugene F. Brigmann the optimum cash balance 1,5%from total assets. Keyword : cash turnover, the development of cash, cash flow
Analisis Penerapan PSAK 45 (Revisi 2011) Terhadap Penyusunan Laporan Keuangan Entitas Nirlaba Hastoni, Hastoni; Pamungkas, Bambang; Mustikawati, Dinah Sobar
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 2 (2015): JIAKES Edisi Agustus 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i2.852

Abstract

The financial statement is a very important information to commercial entities and non-profit entities. Due to the existence of the financial statements concemed people can find relevant infomation on the activities undertaken and the progress of the company or organization. Characteristics of non profit entities with different business entities, the main difference lies in the way the fimdamental entity obtaining the resources needed to perform various operations activities. The purpose of this study is to analyze the application of PSAK 45 (Revised 2011) in a non profit entity which shaped the foundation. The analysis was performed to obtain data and information relating to the above problem. In addition, to detennine the extent of compliance or confomity of the financial statements presented by the non profit entity of the provisions contained in Pemyataan Standar Akuntansi Keuangan (PSAK) Number of45 Research conducted by the author is in "Yayasan Dharma Setia Kosgoro" is located in Bogor. Yayasan Dharma Setia Kosgoro is one ofthe foundation which is a unit ofprivate education providers established on 9 September 1987. The results showed that Yayasan Dharma Setia Kosgoro has made the preparation of the financial statements fairly well. Foundations offinancial statements consist ofstatements offinancial position, statement of activities, statement of cash flows, and notes to the financial statements, it is in accordance with PSAK 45. Keywords : Nonprofit Entities, Financial Statement, PSAK 45
Evaluasi Atas Pengendalian Intern Penjualan Dalam Kaitannya Dengan Siklus Pendapatan Pada PT. Hotel Properti Internasional (HPI) "BeeOutbound" Hasibuan, David; Marlina, Tri; Rinjani, Mayang Eryan
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 2 (2015): JIAKES Edisi Agustus 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i2.853

Abstract

The objective of this study was to determine the intemal control ofsale of PT HPI (dept. BeeOutbound), analyse PT HPI (dept. BeeOutbound) revenue cycle and to evaluate the internal control of sales in relation with the revenue cycle at PT. Hotel Properti Intemasional (HPI) (Dept. BeeOutbound). The method used in this script is a descriptive method, and the data collection procedure is done in two ways, namely library research to obtain secondary data, and field research to obtain primary data from the company. For the field research, the author uses three techniques namely are interview, observation, and survey documents. The results of the evaluation of intemal control of sales in relation with the revenue cycle, is that the method of sale applied by PT. HPI (dept. BeeOutbound) is a cash sale. In this case it can be described that intemal control of cash sales at PT. HPI (dept. BeeOutbound) has not been conducted in accordance with proper intemal controls as still occur germinating tasks performed by the administration and accounting. Although the outline of the internal control of cash sales in the revenue cycle is good enough and it is also supported by activities that always meeting regularly performed once a week to monitor the performance of the company and also the company's financial condition. When linked with the results of the evaluation of internal control of sale in relation with the revenue cycle then the PT. HPI has not met these requirements ofgood internal control. Keywords: Internal control of sale, revenue cycle.
Pengaruh Sistem Akuntansi Kas Kecil Dan Rekonsiliasi Bank Terhadap Efektivitas Pengendalian Kas Pada Koperasi Sejahtera Bersama Sutarti, Sutarti; Muanas, Muanas; Purnama, Mega
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 2 (2015): JIAKES Edisi Agustus 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i2.854

Abstract

Protecting cash and ensuring the accuracy of cash accounting records in the effective control of cash is a must. Good controlling avoid the fraud of change the reports and calculations, the existence of appropriate records procedure so that appropriate controlling to assets, debts, income and expenses can be done. The purposes of this research are to analyse and explore the process of establishing petty cash and bank reconciliation and its effect on a company's intemal control cash. The research is conducted at Koperasi Sejahtera Bersama which is located in Bogor. Koperasi Sejahtera Bersama is a cooperative that serves as a financial institution that raise and distribute funds from and to the public. The result of the research showed that Koperasi Sejahtera Bersama has been using petty cash accounting system and bank reconciliation on cash control effectiveness. The effective control in this company must be maintained in order to achieve the expected goals and objectives. Keywords: accounting, petty cash, reconciliation, control

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