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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 Kemampuan Profesional Dan Independensi Auditor Internal Terhadap Kualitas Laporan Audit Pada PDAM Tirta Pakuan Kota Bogor Triandi, Triandi; Fahmi, Arief; Putri, Nindha Hafidza
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.v3i2.855

Abstract

This study aims to determine the professional ability, the intemal auditor independence and audit quality reports as well as to analyze the influence of professional ability and independence of intemal auditors on the quality of the audit report. The research method used was a qualitative and quantitative methods. To answer the research hypotheses using multiple regression analysis, after previous classical assumption testing program with the help of SPSS 22. The results showed that the overall professional capabilities included in both criteria, but on indicators in implementing the tasks are constrained by the management as well as biowledge ofengagementfindings of irregularities still in suficient criteria. Internal auditor independence variables included in both categories. While the variable quality of the audit repon is included in the excellent category. In testing normality obtained Asymp value. Sig of 0.200, interpret test data has a nonnal distribution. In testing multicollinearity tolerance value obtained at X1 and X2 at 0.321, X1 and X2 VIF value of3.115, indicating that there is no multicollinearity in the data. In heteroscedasticity test indicates heteroscedasticity does not occur because of the graph dots spread randomly. By hypothesis testing using multiple linear regression analysis showed the regression coeficientsfor the variables X1 of 0.460 and 0.553 for X2 variables, showed that every capability professional intemal auditors (X1) of one unit will lead to increased quality of audit reports (Y) equal to 0.460 and any independence internal auditors (X2) of one unit will lead to increased quality of audit reports (Y) equal to 0.553. To the value of the correlation coeficient (R) obtained a value of 0.966, indicating that there is a strong relationship between the ability of professional internal auditor, internal auditor independence and audit quality reports. Simultaneously (together), the internal auditor's professional ability and independence of intemal auditors have a significant effect on the quality ofthe audit report. Keywords: Professional ability, Independence, and Quality Audit Report.
Penerapan Sistem Informasi Akuntansi Persediaan Dalam Pengambilan Keputusan Pembelian Pada CV Lufitech Indonesia Nurjanah, Yayuk; P, Robert Pius; Andrian, Andrian
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.v3i2.856

Abstract

The purpose of this study is to determine that the application of inventopy accounting information systems can assist in supporting the operations management and decision-making on purchase of the CV Lufitech Indonesia. The study authors used the data card Stock is the raw material inventory in CV Lufitech Indonesia in Januan.' and ending in February 2014. The analytical method used is descriptive qualitative authors, by analyzing the data obtained from the questions and the data provided by the company through observation and interviews. The results of the study on CV Lufitech Indonesia concluded that the inventory accounting information systems are Still manual recording, do not have a specific system in inputting inventory on the company, leading to a purchase decision is not necessarily. Application of inventory accounting system is Still very minimal and voy influential ifapplied to support the purchase order control. Keywords: Inventory Accounting Information Systems, Purchasing Decisions
Penerapan Sistem Informasi Akuntansi Penjualan Dalam Menunjang Efektifitas Pengendalian Intern Penjualan Setiawan, Hendra; Munawar, Aang; Laura, Sorta
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.v3i2.857

Abstract

The purpose of this research is to analyse the application of accounting information system sales in supporting the efectiveness of intemal control on sales. The results show that PT Indomilk already applies a proper system to ensure an efective intemal control on sales. This is evident from a computerized accounting system and the Division of duties already used by the company. All employees to be able to run properly in accordance with their functions. With an increasingly efective safeguards, the vision and mission of the company can be reached and the company can continue operations running smoothly. Keywords: accounting information systems sales, the efectiveness of internal control, internal control of sales
Sistem Informasi Akuntansi Dalam Kaitannya Dengan Laporan Biaya Produksi Pada Perusahaan CV Surya Pratama Gemilang Iriyadi, Iriyadi; Pamungkas, Bambang; Gunawan, Lussar Gerrycia
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.858

Abstract

Development of competitive businesses have triggered changes in the various methods of business management to streamline labor costs, overhead costs and raw material costs in improving product quality. Manufacturing companies are in a period of dynamic transformation that requires the manufacturers to always expand its business to survive and have strong competitiveness in addition to the company must have a strategy for its business organization, strategies must be developed by the company in addition to developing the company's products also must develop the data processing. Hopefully, by the system of all the activities of the company can be run according to plan and to minimize deviations or errors that occur which could harm the company. Object of research chosen by the authors is the company CV Surya Pratama Gemilang, a medium-sized manufacturing company that produces a variety of bacterial decomposition and laboratory equipment. The company has a systematic record system and computerized production and there are some systems that are still made manually as demandfor raw materials from the production to the warehouse with a wane sometimes only just though the procedure had to use a memo for taking raw materials from the warehouse. In doing production company CV Surya Pratama Gemilang processing raw materials into finished products based on processes that make the production process according to the requirement or determination of the bam, so when the warehouse inventory is less than the policysetting in the warehouse, the company started production to meet the needs of the provisions in the warehouse. From the nature of the production process suitable production cost calculation is based on the cost method (Process Costing). Keywords: Accounting Information Systems, report production costs, Cost Based Process
Peranan Sistem Penjualan Dalam Kaitannya Dengan Kolektibilitas Piutang Marlina, Tri; Danial, M; Susmiatik, Susmiatik
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.859

Abstract

A company is established to seek maximum profit and to maintain the viability of their bussines. Bussines continuity can be achieved if the goods or services offered can be accepted by consumers. It is therefore important for companies to learn sales system, Sales is one important aspect of a company. One way that is used to increase sales is by using credit sales. Which of the credit sales will cause accounts to be controlled and should be evaluated for collectibity. On the basic of the above conditions is necessary to determine the role of sales system in relation to the collectability of receivables. The study aims to determine the adequacy of the implementation of the sales system, to determine the collectability of accounts receivable company, and to detenninethe role of sales system in relation to the collectability of receivables. The result showed that the system of sale of the company is enough with marked pencentage of bad debts is quite low relative. Keywords: Sales Systems, Collectability of Receivable
Penerapan Sistem Informasi Akuntansi Persediaan Bahan Baku Terhadap Produktivitas Produksi Pada PT Sumber Mitra Sejati Jaya Pramiudi, Udi; Supardji, Supardji; Br Ginting, Ruth Natalia
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.860

Abstract

The purpose of this research is to evaluate the application of accounting infomation system of raw mateHal inventories„ and the application of raw materials inventories and how they affect productivity. The result indicated that most of the application information system of raw material inventory has been properly applied and overall adequate for the benefit ofthe company. This is seen from accounting infomation system of raw materials components and the procedures perfonned are all in accordance to standard operational prosedure (SOP) applied by the company. The standard of productivity was targeted at 95%. The average percentage of snack productivity in 2013 is 92,53%, wheat production 94,93%, crackers production 96,17%, and chili production 97,53%. Keywords: Accounting Infomation Systems Raw Materials Inventory , Productivity.
Peranan Audit Internal Dalam Meningkatkan Efektivitas Pengendalian Internal Persediaan Efrianti, Desi; Nurjanah, Yayuk; Fajar, Zona
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.861

Abstract

The Purpose of this research is to find out how the internal audit of inventory can increase teh efficiency and effectiveness on PT Fastfood Indonesia Tbk, in one of its branch outlet; KFC Ekalokasari as the object. PT Fastfood Indonesia Tbk is the only company that has the rights of trademark Kentucky Fried Chicken (KFC) in Indonesia. The KFC Ekalokasari stock of goods are raw materials (chicken, vegetables, flour, etc), walk in process (marinated chicken, verkedel) and finished goods (beverages from suppliers) and also packaging materials. The results of this research shows that the internal audit of stock on PT Fastfood Indonesia Tbk, KFC Ekalokasari branch outlet has two main activities, which are manual bookkeeping and integrated system of bookkeeping. The intern audit of stock on PT Fastfood Indonesia Tbk is done by auditor staffs from intern audit department which is placed separately from other unit and directly responsible to the Board of Commisioners of PT Fastfood Indonesia Tbk that guarantee its independency. According to the intern audit that has been done on PT Fastfood Indonesia Tbk's stock of goods, we can perceive that inconsistently of the integrated system (barcode) was found in the operating, and the efficiency of some goods did not meet the standards Keyword : Internal Audit, Internal Control of Inventory
Analisis Pengendalian Intern Atas Kredit Pemilikan Rumah Dalam Mencegah Terjadinya Kredit Macet Rosita, Siti Ita; Nurjanah, Yayuk; Ronald, Ronald
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.862

Abstract

One of the bank loan distributions is a loan that was directed at communities in need of housing. In the process of granting the Housing Ownership Loan, each Bank has its own rules and procedures to execute. A standard made to minimize non performing loans. This study was to analyse the role of internal control department in preventing the non preventing loans from happening. The result of this research indicates the effectiveness of the internal control role in the Housing Ownership Loan at Bank Panin. Bank Panin has done the right control. Each year, Bank Panin does some reviews to the internal control in the Housing Ownership Loan, and is always updated to decrease the current bad debts. Keywords: Internal Control, Bad Debt
Evaluasi Sistem Pengendalian Intern Terhadap Efektivitas Pemberian Kredit Hasibuan, David; Pamungkas, Bambang; Monang, Gatot Luhut
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.863

Abstract

Bank as a financial institution in Indonesia has an important role in improving standards of living. For that one effort to improve people's lives is the provision of credit to the public. In the course of the loan, the bank is obliged to apply the precautionary principle to avoid an issue. The purpose of this study is to determine the intemal control system at the Bogor branch of Bank BTN and the effectiveness of lending undertaken by the Bank. As well as how big the role of a credit effective internal control systems in Bank BTN Branch Bogor. Based on the research data obtained, it is blown that the intemal control conducted by the Bogor branch of Bank BTN is sufficient to support the loan granted by the bank. The results show that the intemal control plays an important role in the effectiveness of the loan made by the bank It can be seen from all components of internal control that has been executed by the bank. Among the separation of duties, authorization is performed by the right people, and document storage is assured, and risk assessment is always made by the bank. Of the components of intemal control has an impact on its effective lending procedures performed by the bank, so they can minimize the risk that a bank will occur in the future. Keywords : Internal Control, Lending of Credit
Penerapan Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Terhadap Pengendalian Kas Pada Bidang PBB Di Dinas Pendapatan Daerah Kabupaten Bogor Sutarti, Sutarti; Hasibuan, David; Suhendra, Suhendra
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.864

Abstract

The intent and purpose of the author in conducting this study was to test and demonstrate empirically on the application ofAccounting Information Systems cash receipts and expenditures affecting the control of cash on the UN fields in Bogor District Revenue Ofice. This study used a descriptive research method, this is because in its implementation, such as data, analysis and interpretation of the meaning and the data obtained. This study is structured as inductive research is finding and collecting data in the field with the aim to detennine the factors, form elements, and the nature of the phenomenon in the community. With the Cash Receipts Accounting Information Systems, United Nations field can perform registration activities, data collection, assessment, billing, revenue and services more quickly, organized and on time (up to date) and in the presence ofAccounting Information Systems Spending Cash, UN field can be seen available budget either already realized or unrealized in the Financial Statements are prepared in the system. Keywords: Accounting Informasion System, Cash Receipts, Cash Expenditures.

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