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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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Pengaruh Partisipasi Anggaran Dan Motivasi Terhadap Kinerja Karyawan Aprilian Putra; Sudradjat Sudradjat; Heri Sastra
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.v10i1.1265

Abstract

Partisipasi penyusunan anggaran dan motivasi adalah faktor yang memiliki pengaruh pada kinerja karyawan. Pendekatan yang dipilih oleh peneliti adalah pendekatan kuantitatif studi kasus. Penelitian ini bermaksud untuk mengetahui pengaruh partisipasi anggaran dan motivasi pada kinerja karyawan BPJS Ketenagakerjaan. Teknik dalam pengambilan data dengan cara mem-blasting kuesioner melalui email kepada populasi yakni seluruh Kepala Bidang dan Asisten Deputi di seluruh unit kerja yang berjumlah 615 orang . Alat analisis data yang digunakan pada penelitian ini adalah analisis liner berganda. Hasil Penelitian menunjukkan bahwa (1) Partisipasi anggaran berpengaruh terhadap kinerja karyawan di BPJS Ketenagakerjaan. Sehingga karyawan yang diikutkan dan di partisipasikan dalam penyusunan anggaran, mempengaruhi kinerja karyawan. (2) Motivasi berpengaruh terhadap kinerja karyawan di BPJS Ketenagakerjaan. Atasan dan atau rekan yang memberikan motivasi kepada karyawan merupakan pendorong peningkatan kinerja karyawan. (3) Partisipasi anggaran dan Motivasi berpengaruh terhadap kinerja karyawan di BPJS Ketenagakerjaan. Dengan adanya pengaruh pastisipasi anggaran dan juga motivasi akan meningkatkan kinerja karyawan secara signifikan.
Pengaruh Pendapatan Daerah, Belanja Daerah, Dan Surplus/Defisit Laporan Keuangan Pada Ketahanan Fiskal Pemerintah Cynthia Febrianti; I Gde Sudi Adnyana
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.v10i1.1266

Abstract

Fiscal autonomy or fiscal decentralization is a local government can manage the finances of regions whose financial resources become the authority of the local government. To maintain fiscal sustainability there are several preventive measures that can be taken to minimize risks and maximize the productivity of the State Budget. The purpose of this study is to find out whether regional revenues, regional expenditures and surplus/deficit of financial statements affect the fiscal resilience of districts and cities in Indonesia in 2016-2018 The sample from this study is secondary data obtained from the Financial Examiner's Board by sampling method of Probabiliy Sampling and Stratified Random Sampling. The study was tested using EVIEWS. It found that regional spending and surplus/deficit financial statements had a significant influence on regional fikasl resilience, while regional revenues did not affect significantly. Keywords: Revenue, Expenditure, Surplus/Deficit, Fiscal Resilience.
Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay Nabilla Filka Noviar; I Wayan Teg Teg
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.v10i1.1267

Abstract

The purpose of this research is to examine the factor that influence Audit delay, including gender diversity of directors, profitability, and solvability. The population of this reasearch is banking sector companies listed on the Indonesian Stock Exchange for the 2017-2019 period. Samples were tested as many as 14 companies, with total sample as many as 42 by using purposive sampling. Data are collected with secondary data from banking sector companies that listed in Indonesian Stock Exchange. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 26. The results show that gender diversity of directors, profitability, and solvability have no effect on audit delay on banking sector companies that are listed in Indonesia Stock Exchange for the 2017-2019 period. Keyword: Audit Delay, Gender Diversity of Directors, Profitability, Solvability.
Efektivitas Sistem Pengendalian Intern Atas Prosedur Penerimaan Dan Pengeluaran Kas Lembaga Pendidikan Sri Melati Nababan; Nusa Muktiadji
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.v10i1.1268

Abstract

James Education Center is one of the companies engaged in education. Internal control is a plan, method, procedure, and policy designed by management to provide adequate assurance on the creation of operational efficiency and effectiveness, control of financial reporting, security of assets, compliance/compliance with laws, and regulatory policies. This study aims to determine the effectiveness or ineffectiveness of the James Education Center's internal cash receipts and disbursements control system and to identify the cash receipts and disbursements system. Based on the results of the study, it can be said that all the rules in the internal control system for cash receipts and disbursements procedures are not in accordance with the applicable rules. Keywords: Effectiveness, Internal Control, Cash Receipts and Disbursements
Pengaruh Opini Audit, Pergantian Manajemen, Ukuran Perusahaan dan Ukuran KAP terhadap Auditor Switching Pada Perusahaan Pertambangan Taufik Hidayatulloh; Firdaus Amyar
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.v10i1.1269

Abstract

For companies, auditor turnover is an important thing to do as a way to maintain the independence of the auditor when conducting an audit of the company. Through third parties, namely the company's auditors, they can find out whether the presentation of financial statements by management will look fair or unfair in their presentation. This study was conducted to determine the effect of audit opinion, management turnover, company size and hood size on auditor switching in mining companies listed on the Indonesia Stock Exchange. This research is a quantitative research, and the source of the data obtained is secondary data. The population of this study are mining companies listed on the Indonesia Stock Exchange. The sample of this research is 30 mining companies using annual financial statements and has complete data with the variables used during 2017-2019. Sampling for the study was determined by purposive sampling. The dependent variable in this study is auditor switching and the independent variables are audit opinion, management turnover, company size and public accounting firm size. The method in this study uses documentation and data analysis using logistic regression analysis. The results show that the value of Nagelkerke R Square is 0.106, which means that audit opinion, management turnover, company size, and public accounting firm size can explain 10.6% of auditor switching and the rest is influenced by other variables outside of this study. Based on the results of the partial test, it shows that management turnover has an effect on auditor switching, while for audit opinion, company size and hood size have no effect on auditor switching. Based on the results of the simultaneous test, it shows that the audit opinion, management turnover, company size and the size of the public accounting firm simultaneously have no effect on auditor switching. Keywords: audit opinion, management turnover, company size, public accounting firm size, auditor switching.
Analisis Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan Dan Ukuran Kap Terhadap Audit Delay Ifita Meidina; Nilda Tartilla
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.v10i1.1270

Abstract

This research aims to determine: (1) The effect of profitability on audit delay in manufacturing company sector consumer goods industry which is listed on the Indonesia Stock Exchange (IDX) in 2016-2019. (2) The effect of solvability on audit delay in manufacturing company sector consumer goods industry which is listed on the Indonesia Stock Exchange (IDX) in 2016-2019. (3) The effect of the firm size on audit delay in manufacturing company sector consumer goods industry which is listed on the Indonesia Stock Exchange (IDX) in 2016-2019.(4) The effect of public accounting’s size on audit delay in manufacturing company sector consumer goods industry which is listed on the Indonesia Stock Exchange (IDX) in 2016-2019. (5) The effect of profitability, solvability, firm size, and public accounting’s size on audit delay in manufacturing company sector consumer goods industry which are listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The samples in this research were 21 companies selected based on purposive sampling technique. With purposive sampling technique, 21 companies are acquired as a sample with 4 years of observation period, so the total samples of this research is 84 samples. Analysis method used are descriptive statistics, the assumptions of classical test, and multiple regression analysis. The results of this research show that profitability, solvability, and public accounting’s size have a significant effect on audit delay, while the firm size has no effect on audit delay. Profitability, solvability, firm size, public accounting’s size simultaneously effect on audit delay. Key words : Profitability, Solvability, Firm Size, Public Accounting’s Size, Audit Delay
Analisis Penerapan Sistem Informasi Dan Pengendalian Internal Dalam Pembiayaan Kredit Salma Khairunnisa; Hadi Sutomo; Abdul Roup
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.v10i1.1271

Abstract

Information system is a collection of information in a database using information technology models and media used in making business decisions of a company. Internal control is a plan, method, procedure, and policy designed by management to provide adequate assurance on the achievement of operational efficiency and effectiveness, the presence of financial reporting, security of assets, compliance or compliance with laws, policies and other regulations. Credit financing is the provision of money or claims that can be negotiated with it, based on an agreement or agreement between a bank or a financing institution and another party that requires the party being financed to return the money or claim after a certain period of time with interest. The purpose of this study was to determine the role of the information system applied by PT. Sinar Mitra Sepadan Finance and to know the effect of the system on the internal control of credit financing. The result of this research shows that information system provide a very important role in a correlation with credit financing internal control. It can be seen by imformation system can avoid errors and frauds which causes loss. Keywords: information system, credit financing internal control
Analisis Pengendalian Intern Atas Sistem Informasi Penjualan Terhadap Efektivitas Dan Efisiensi Penjualan PT. Enseval Putera Megatrading Tbk. Ilham Firmansyah; Udi Pramiudi
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 1 (2020): JIAKES Edisi April 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i1.286

Abstract

As one form of organization, the company must have goals and objectives to be achieved. Sales accounting information system is one of the accounting information sub systems that explains how the procedures in carrying out sales activities. To realize the management of company activities effectively, efficiently, and internal controls are needed that can provide accurate and trustworthy information. To fulfill this, there are several elements which are the main characteristics of an internal control system, including; organizational structure that separates functional responsibilities appropriately, the existence of a system of authority and good bookkeeping procedures, sound practices must be carried out in carrying out the duties and functions of each section in the organization as well as the existence of an employee skill level in accordance with their responsibilities. The results of internal control research on the sales system owned by PT. Enseval Putera Megatrading Tbk. it is quite good and adequate, which includes elements of: control environment, risk assessment, healthy practices, employees whose quality is in accordance with their responsibilities, information and communication, and monitoring. The Role of Internal Control of the sales information system in increasing sales effectiveness and efficiency is very important. The internal sales control system implemented is effective, because it reached the 2018 sales target of Rp. 21.7 trillion, and the realization of the 2018 budget of Rp. 20.6 trillion (± 94.93%) and sales volume increased. Can be seen from the increase in sales volume in 2017 amounting to Rp. 19,669,096,571,146 while in 2018 the amount of Rp. 20,604,487,293,751. Keywords: Internal Control, Sales Information System, Sales Effectiveness and Efficiency
Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing Evi Noviasari; Richad Alamsyah
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 1 (2020): JIAKES Edisi April 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i1.287

Abstract

The purpose of this study were to know the role of calculation cost of goods manufactured and determination of the selling price of shoes in the Heriyanto’s shoes MSME. To knowing the extent of differences in determination the cost of goods manufactured by using the company method and the full costing approach and compare the selling price according to the company's method with using the Cost Plus Pricing. The type of research used is qualitative research. The analytical method used in this study is qualitative descriptive analysis. The data used in this study are primary data. Data were obtained directly through observation and interviews with the Heriyanto’s shoes MSME and data in the form of information on production costs such as raw material costs, labor costs, and factory overhead costs MSME during December 2018. While for secondary data. Data were obtained from intermediary media such as books or literature, journals related to the title of the research, and can also be via the internet. The results of the study it can be concluded that the cost of goods manufactured calculation according Heriyanto’s MSME is lower than the cost of goods manufactured calculation using the full costing method. The cost of goods manufactured according heriyanto’s MSME is Rp. 15.675/pair or Rp. 313.492/score (Hamer Material) and Rp. 14.600/pair or Rp. 291.992/score (Kavaro Material). While the cost of goods manufactured used the full costing method, which is Rp. 16.310/pair or Rp. 326.201/score (Hamer Material) and Rp. 15.235/pair or Rp. 304.701/score (Kavaro Material). This is caused factory overhead costs that are not calculate by Heriyanto’s MSME such as electricity costs, gas costs, maintenance costs for machinery and factory vehicles, and depreciation costs. Determination of selling price must be appropriately because the determination of selling prices that are too high will result in difficulty competition with similar products while the determination of selling prices too low will result in reduced income generated by Heriyanto’s MSME. The difference in determination the cost of good manufactured will affect the Heriyanto’s MSME in determining the selling price, because the cost of goods manufactured is the main element in determination selling price. Calculation of selling prices according Heriyanto’s MSME is Rp. 18.026/pair or Rp. 360.516/score (Hamer Material) and Rp. 16.790/pair or Rp. 335.791/score (Kavaro material). While the selling price used the Cost Plus Pricing method which is Rp. 18.814/pair or Rp. 376.281/score (Hamer Material) and Rp. 17.578/pair or Rp. 351.556/score (Kavaro material). Keywords : Cost of Goods manufactured, Selling Price, Full Costing, Cost Plus Pricing
Pengaruh Profitabilitas, Risiko Bisnis, Kepemilikan Manajerial, Dan Pajak Terhadap Struktur Modal Melisa Rahmadianti; Yuliandi Yuliandi
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 1 (2020): JIAKES Edisi April 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i1.288

Abstract

The purpose of this study was to determine the effect of profitability, business risk, managerial ownership, and tax on the capital structure of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. Capital structure is proxied by debt to equity ratio. The population in this study are all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2014-2017. Sample selection through purposive sampling method. There are 12 companies that meet the criteria as research samples so that the observation data is around 48. This study supports literature studies by processing secondary data obtained from annual reports. The analytical method used is multiple linear regression analysis through the program SPSS version 23. The results of this study indicate that profitability, business risk, managerial ownership, and tax simultaneously affect the capital structure with a significance level of 0,000. Partially profitability, business risk, and tax affect the capital structure with a significance level of 0,000. Managerial ownership partially does not affect the capital structure with a significance level of 0,058. Keywords : Profitability, business risk, managerial ownership, tax, capital structure.

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