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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 PERBANDINGAN PENENTUAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PRODUK MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING Febrianti, Riska; Rahmadani, Rahmadani
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1190

Abstract

Determination of the cost of production is a way to take into account the elements of cost into the cost of production. Cost of Production is a collection of production costs consisting of direct materials, direct labor and factory overhead costs plus inventories of products in the initial process and less inventories of products in the final process. And the selling price is an estimate of the exchange rate of the product for money. The selling price is the price obtained from the sum of the total production costs plus the mark-up used to cover factory overhead costs. The purpose of this study is to analyze the comparison of the determination of the cost of production to determine the selling price of the product using the Full Costing and Variable Costing method. Based on the calculation of the cost of production to determine the selling price of the product using the Full Costing method and the calculation of the cost of production using the variable costing method Determination of the selling price of the method of calculating the cost of goods manufactured Full Costing is higher than the variable costing methode and the calculation of the cost of production of the variable costing method The difference in the unit selling price of this product occurs because the calculation of the cost of production is also different.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Pertumbuhan Penjualan, Dan Laba Akuntansi Terhadap Return Saham Pada Perusahaan Badan Usaha Milik Negara Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020 Wahyudi, Agus
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1193

Abstract

This study aims to examine the effect of profitability, leverage, company size, sales growth, and accounting profit on stock returns in state-owned companies listed on the Indonesia Stock Exchange with the 2018-2020 observation year. The type of research used is quantitative research with an associative approach. The sampling technique uses purposive sampling so that the number of samples is 16 companies with a total of 48 observations. The results show that profitability and company size have no effect on stock returns. Then leverage and sales growth have a negative effect on stock returns. While accounting profit has a positive effect on stock returns. as much as 46.8% of stock return variables can be explained by the variables of profitability, leverage, company size, sales growth, and accounting profit, the rest is influenced by other variables not included in this study.
Dian, Rintari, Siti Pengaruh Audit Internal Terhadap Kepatuhan Manajemen (Studi Kasus Di PT.Gramedia Asri Media Pekanbaru) Zonira, Rintari
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1195

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh audit internal terhadap kepatuhan manajemen pada PT. Gramedia Asri Media di kota Pekanbaru. Penelitian ini menggunakan metode kuantitatif dan menggunakan data primer yang diolah dengan pertimbangan responden yang diperoleh dari kuesioner. Populasi penelitian ini adalah karyawan yang bekerja di PT. Gramedia Asri Media Pekanbaru, meliputi anggota-anggota dari unit kerja yang berhubungan pada perusahaan PT. Gramedia Asri Media Pekanbaru yaitu satuan pegawai intern, keuangan, umum, marketing, hubungan pelanggan serta seluruh karyawan yang terikat dengan masa kerja minimal 1 tahun. Metode penetapan sampel yang digunakan adalah purposive sampling. Sampel dalam penelitian ini sebanyak 86 responden. Data diolah dengan menggunakan analisis regresi linear sederhana dengan bantuan SPSS Versi 26. Hasil penelitian menunjukkan bahwa variabel audit internal berpengaruh signifikan terhadap kepatuhan manajemen.
PENGARUH PENERAPAN GOOD GOVERNANCE, PENGAWASAN INTERN DAN DISIPLIN KERJA TERHADAP KINERJA PEMERINTAH DAERAH KOTA PEKANBARU EPRILIANI, DINA
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1198

Abstract

that affect the performance of local governments. The method used in this research is a questionnaire. The population used in this study were local government employees of the city of Pekanbaru and 395 samples. The data analysis technique used is the test instrument, namely validity, This study aims to examine the implementation of good governance, internal supervision, and reliability, classical assumption test, namely normality, heteroscedasticity and multicollinearity, f test, t test, multiple linear regression analysis and coefficient of determination test. The types and techniques of data collection used are primary data obtained directly from respondents. The results of the study simultaneously see the application of good governance, internal supervision and work discipline simultaneously affect the performance of local governments. the implementation of good governance, internal supervision and work discipline are one of the indicators that affect the performance of local governments Keywords: Implementation of good work discipline governance ; internal supervision ; work discipline
Pengaruh Financial Distress, Opini Audit, Dan Ukuran KAP Terhadap Auditor Switching Holdi, Fio Prananda; Tarmizi, Rosmiati
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1204

Abstract

The independence of an auditor is one of the main things for auditors, in order to maintain the level of auditor independence, the government issues regulations related to auditor rotation. This study plans to examine the impact of financial distress, audit opinion, and KAP size on auditor switching at consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) for the 2016 – 2020 period. The independent variables used are financial distress, audit opinion, and KAP size. and the dependent variable, namely auditor switching. The population in this study are consumer goods industrial companies as many as 37 companies. The examination technique used is logistic regression analysis using SPSS version 25 software. The results of this study are that financial difficulties do not have a significant impact on auditor turnover, while audit opinion and KAP size have a significant positive impact on auditor changes.
PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB (Studi Kasus di Kantor Badan Pendapatan Daerah Kota Pekanbaru) Arrasi, Ranti Dela
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1206

Abstract

Land and Building Tax is an important income for each region, therefore each local government has its own way to optimize income from the Land and Building Tax sector. This study aims to analyze the effect of tax knowledge, tax socialization and tax sanctions on taxpayer compliance in paying land and building taxes in the city of Pekanbaru, either partially or simultaneously. This research was conducted on individual taxpayers registered at the Regional Revenue Agency (BAPENDA) Pekanbaru City. This research is a descriptive research that uses a quantitative approach. The sample method is Accidental Samplin with a total of 100 taxpayers. The data in this study are primary data using a questionnaire that has been reviewed for validity and reliability. The analytical method used in this research is multiple linear regression analysis. The results of this study indicate that the variables of knowledge, socialization and tax sanctions have a positive and significant effect on taxpayer compliance in paying PBB. Keywords: Tax Knowledge, Tax Socialization, Tax Sanctions, Taxpayer Compliance.
Pengaruh Sistem Pengedalian Internal, Keadilan Organisasi, Kompetensi Aparatur, dan Moralitas Aparat Terhadap Pencegahan Fraud (Studi Empris Organisasi Perangkat Daerah Provinsi Riau) Sinaga, Eka Pramudita
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1208

Abstract

Tindak fraud merupakan salah satu permasalahan terbesar bagi Indonesia karena praktek-praktek tindakan fraud yang semakin banyak terjadi. Penelitian ini bertujuan untuk menganalisis Pengaruh Sistem Pengendalian Internal, Keadilan Organisasi, Kompetensi Aparatur dan Moralitas Aparat Terhadap Pencegahan Fraud pada Organisasi Perangkat Daerah Provinsi Riau. Penelitian ini merupakan penelitian kuantitatif, yaitu dengan penyajian hasil penelitian dalam bentuk angka-angka yang kemudian dijelaskan dan diinterpretasikan dalam suatu uraian guna menguji hipotesis. Sampel dalam penelitian ini adalah Pejabat Eselon III dan Eselon IV disetiap Organisasi Perangkat Daerah Provinsi Riau. Penelitian ini menggunakan data primer yang dikumpulkan menggunakan kuesioner. Dalam penelitian ini sampel berjumlah 127 responden yang dipilih menggunakan purposive sampling. Alat analisis yang digunakan adalah SPSS 24. Berdasarkan hasil analisis data menunjukkan bahwa Sistem Pengendalian Internal dan Keadilan Organisasi berpengaruh positif signifikan terhadap pencegahan fraud di Organisasi Perangkat Daerah Provinsi Riau. Kompetensi Aparatur dan Moralitas Aparat tidak berpengaruh terhadap pencegahan fraud di Organisasi Perangkat Daerah Provinsi Riau. Kata Kunci : Sistem Pengendalian Internal, Keadilan Organisasi, Kompetensi aparatur, Moralitas Aparat Fraud is one of the biggest problems for Indonesian because of the increasing number of fraudulent practices. This study aims to analyze the influence of the Internal Control System, Organizational Justice, Apparatus Competence and Apparatus Morality on Fraud Prevention in Regional Apparatus Organizations in Riau Province. This research is a qualitative research, namely by presenting research results in the form of numbers, which are then explained and interpreted in a description to test hypotheses. The sample in this study were Echelon III and Echelon IV officials in each Regional Apparatus Organization of Riau Province. This study uses primary data collected using a questionnaire. In this study, a sample of 127 respondents were selected using purposive sampling. The analytical tool used is SPSS 24. Based on the results of data analysis, it shows that the Internal Control System and Organizational Justice have a significant positive effect on fraud prevention in Riau Province Regional Apparatus Organizations. Apparatus Competence and Apparatus Morality have no effect on fraud prevention in Riau Province Regional Apparatus Organizations. Keywords: Internal Control System, Organizational Justice, Apparatus Competence, Apparatus Morale
Penerapan Modul Inventory Dalam Penyajian Laporan Persediaan Bahan Baku Iriyadi, Iriyadi; Vimiyati, Kho
Jurnal Ilmiah Akuntansi Kesatuan Vol 1 No 2 (2013): JIAKES Edisi Agustus 2013
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v1i2.1258

Abstract

Inventory as one of major capital element stands its fuction to enhance business capability of aninterprise. A good inventory management, both administrative system and procurementmanagement, is one of decisive factors in view of the fact that inventory value is not insignificant.nventory management administratively consists of records and reports which can be presentedmanually and in simple way using excel. Nowadays, most enterprises record and maintain theirinventory by applying more enhanced and sophisticated computerized and integrated infrastructureprogram such as ERP (Enterprise Resources Planning) with the inventory module that facilitatesthe enterprise’s daily business activities, mainly the inventory including raw materials, work-inprocess, and finished goods. A good inventory management will secure the enterprise’s objectives,t without accurate and real-time information, it will risk not to meet the customers’ order.Considering the crucial role of inventory management to the enterprise’s business activities,the author performed the research concerning the implementation of inventory module in regard toaw material inventory report in PT Capsugel Indonesia. Raw material report consisting of firstbalance, income, expenditure, usage and last balance is essentially required by the management asupporting substance to make a good business and economic decision. It begins with procurementanalysis, deciding the time to issue purchasing order; managing delivery in order to meet safetyinventory level in warehouse and to keep the stock will not exceed the capacity of warehouse. Wellmanaged inventory includes managing procurement cost, storage cost as well as managing cashflow, will embrace the company’s objective to get profit.The author conducted the research on purchasing, warehouse, quality assurance, Productionand Finance & Accounting Department at PT Capsugel Indonesia located in Jl. Raya Bogor Km42, Cibinong. The research schedule was from April to July 2010.The result of the research shows that PT Capsugel Indonesia has implemented ERP(Enterprise Resources Planning) system named Mocrofoft Dynamics AX starting from purchasing,ceiving, dispositioning the status of inventory based on the income test result and distribution ofaw material. PT Capsugel Indonesia keeps both manual report of raw material inventory recordand report by system.The evaluation result indicates that the inventory module by system has been a goodinstrument for providing raw material inventory report, yet it is suggested that the system should beimplified in order to be communicative for better understanding.
Pengaruh Penerapan Green Accounting dan Perputaran Total Aset Terhadap Profitabilitas Retno Dwi Utami; Airin Nuraini
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i2.378

Abstract

The purpose of this research is to find out the influence of Green Accounting implementation and total asset turnover to profitability applied by foreign mining companies in Indonesia. While these companies play an important role in industry, they exploit natural resources and environment to raise their standards and earn maximum profits without concerning the surrounding conditions. The companies’ activities that cause negative impacts on society can reduce the investors’ trust and will eventually destroy their own image. Mining companies apply the Green Accounting concept in order to overcome the risks of natural disasters caused by their activities. The samples of this study include 5 foreign mining companies that have been operating in Indonesia for 6 years. Sample collection uses Non-probability sampling method and purposive sampling technique. Various methods of data analysis are performed to process the collected data to prove the effects of the two independent variables on the dependent variable. The results of this study show that the application of Green Accounting partially has no effect on profitability of the mining companies because social and environment costs are not transparent in their financial statements. However, Total Asset Turnover partially affects the profitability of the companies and tends to increase every year. The application of Green Accounting and Total Asset Turnover simultaneously affect the profitability of the mining companies as the environmental condition needs to be considered in carrying out their operations. As a result, environmental performance has a significant influence on the companies’ finance. Keywords: Green Accounting, Total Asset Turnover, and Profitability
Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan sub sektor kimia Imam Hidayat; Khusnul Khotimah
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1175

Abstract

This study was conducted with the aim of testing the effect of profitability and firm size on firm value. The population in this study used purposive sampling and used chemical sub-sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period, based on the selection criteria, a sample of 13 companies were obtained which were used in this study. Statistical method used to test the hypothesis of multiple regression analysis. The results of this study indicate that profitability has no significant effect on firm value and firm size has a significant effect on firm value.

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