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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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Evaluasi Penerapan Akuntansi Kontraksi Asuransi Jiwa Dalam Kaitannya Dengan PSAK No. 36 Pada PT Taspen (Persero) Cab. Bogor Nurwita, Dwi Ria; Pamungkas, Bambang
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 2 (2014): JIAKES Edisi Agustus 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Life insurance is an agreement between two (2) or more parties with the insurerand theinsured to receive payment of a premium to base a claim for death or life of someone who is insured to the insurance contract is completed. IAI (Indonesian Institute of Accountants) has published latter PSAK No. 36 was revised in 2011 on Accounting for Insurance Contracts. The purpose of this study was to determine the application of the life insurance contract accounting under PSAK No. 36 in general, both in the establishment of policies on premium income and expenses for setting policy life insurance claims on TASPEN PT (Persero) Cab. Bogor. The method used in this research is descriptive qualitative method. This research method is done by describing the rank of overall life insurance accounting and PSAK No.36. The results showed that the preparation of life insurance accounting TASPEN PT (Persero) Cab. Bogor has been prepared based on generally accepted accounting policies, and some of the related GAAP, including PSAK No.36 Accounting for Life Insurance which serve as guide lines for the recording and programming of one insurance program ENT (Annuities). Premium income TASPEN PT (Persero) derived from participant and employer contributions for ENT program. While the claims of the existing burden on TASPEN PT (Persero) is Liability for Future Policy Benefits (KMPMD), debt claims and estimated claims liability. In general TASPEN PT (Persero) Cab.Bogor have adopted regulations that refers to IFRS, especially PSAK No.36 in life insurance accounting, include the recognition, recording, and reporting of all transaction.

Penerapan Manajemen Kas Dalam Kaitannya Dengan Pengendalian Kas, Hutang Dan Piutang Dengan Memanfaatkan Laporan Arus Kas (Studi Kasus Pada PDAM Tirta Pakuan Kota Bogor) Budiman, Asteria Caterinah; Pamungkas, Bambang
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 3 (2014): JIAKES Edisi Desember 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Cash is a firmâ€™s most liquid asset and has a decisive position in keeping the smooth operations of the company. The larger the cash, the more liquid the company be. But larger cash means also low cash turnover. Thus, a cash management is necessary to effectively and efficiently manage the firmâ€™s liquid asset. This research is aimed at investigating how PDAM Tirta Pakuan implement its cash management and relate it with the control of cash-in-flow and cash-out-flow by utilizing the firmâ€™s the cash flow. The result shows that PDAM TPKB implements its cash management and cash budget in the beginning of period based on previous yearâ€™s report. The predicted budget for cash outflow when compared with its realization in 2009 tend to be unfavorable for the firm, however the deviation is contradictive in 2010.

Analisis Penerapan PSAK 45 (Revisi 2011) Terhadap Penyusunan Laporan Keuangan Entitas Nirlaba (Studi Kasus pada Yayasan Dharma Setia Kosgoro) ., 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

The financial statement is a very important information to commercial entities and non-profitentities. Due to the existence of the financial statements concerned people can find relevantinformation 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 theway the fundamental 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 profitentity which shaped the foundation. The analysis was performed to obtain data and informationrelating to the above problem. In addition, to determine the extent of compliance or conformity of thefinancial statements presented by the non profit entity of the provisions contained in PernyataanStandar Akuntansi Keuangan (PSAK) Number of 45 Research conducted by the author is in "YayasanDharma Setia Kosgoro" is located in Bogor. Yayasan Dharma Setia Kosgoro is one of the foundationwhich is a unit of private education providers established on 9 September 1987. The results showedthat Yayasan Dharma Setia Kosgoro has made the preparation of the financial statements fairly well.Foundations of financial statements consist of statements of financial position, statement of activities,statement of cash flows, and notes to the financial statements, it is in accordance with PSAK 45.

Pengaruh Penggunaan E-Procurement Terhadap Efektifitas Dan Efisiensi Pengadaan Barang/Jasa Pada Kantor Layanan Pengadaan Barang/Jasa Pemerintah Kabupaten Bogor Sari, Amalia; ., Triandi
Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 2 (2016): JIAKES Edisi Agustus 2016
Publisher : Institut Bisnis dan Informatika Kesatuan

Procurement of goods/services is an activity to obtain goods/services by the Ministry/Institution/Regional Working Units/Institutions that started from the process of planning requirements until completion of all activities to obtain goods/services. Procurement of goods/services must be carried out in an efficient, effective, transparent, open, competitive, fair/non-discriminatory and accountable in accordance with the Decree of the President of the Republic of Indonesia Number 70 Year 2012 concerning the second amendment of Presidential Decree Number 54 Year 2010 on the procurement of goods/services of the government. In order to realize this, institutions apply e-procurement. E-procurement is the procurement of goods/services that are implemented using information technology and electronic transactions in accordance with statutory provisions. The purpose of this study was to determine the effect of e-procurement on the effectiveness and efficiency of the procurement of goods/services. Research was conducted at Kantor Layanan Pengadaan Barang/Jasa Pemerintah Kabupaten Bogor located in Nyamanâ€™s Street No. 01 Tengah Cibinong Bogor. It is an organizational unit of the Ministry/Agency/Local Government/Institutions that function at implementing permanent procurement of goods/services, and can work independently or attached to other existing unit. The results showed that there is a positive and significant effect in the use of e-procurement on the effectiveness and efficiency of the procurement of goods/services at Kantor Layanan Pengadaan Barang/Jasa Pemerintah Kabupaten Bogor

Analisis Pengendalian Intern Penjualan Kredit Dalam Mengingkatkan Efektifitas Pengelolaan Piutang (Pada CV Surya Pratama Gemilang) Kusyandi, Arini Dahlia; Pamungkas, Bambang
Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 2 (2016): JIAKES Edisi Agustus 2016
Publisher : Institut Bisnis dan Informatika Kesatuan

Internal control of credit sales plays very important role especially in companies with most transaction done in credits. It produces procedures and policies to evaluate the effectiveness of the companyâ€™s receivables management. CV Surya Pratama Gemilang is a company running in manufacture, established to contribute products that minimize the environmental waste proble. In running its operationals, CV Surya Pratama Gemilang is in need of a good internal control in its credit sales. This is in order to produce an effective receivables management. This study aims at investigating how the internal control is applied. The research uses descriptive/case study method, by which collecting necessary data related to the existing issues to help answer the identified hypotheses. The result found that the is not running an appropriate credit sales internal control due to the existing elements of weaknesses causing the receivables to be ineffective

Pengelolaan Aset Desa di Kabupaten Tangerang Firmansyah, Amrie
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 1 (2018): JIAKES Edisi April 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

This study aims to determine the administration of village assets. The method used is descriptive qualitative research method and using data research technique with in-depth interview, observation and documentation. The selection of Rawa Burung Village and Rawa Rengas Village in this study because the two villages have a location close to DKI Jakarta Province which is expected to have competent employees in the management of village assets. Yet, there have not been party that handles specific assets in both villages. The sources of information in this research are the head of planning affairs of rawa rengas village and head of the regional government section, whose field of work is not related to the management of the village assets directly.The results of this study conclude that the administration of village assets has not been done optimally, especially in Rawa Rengas Village which has not been implemented village assets reporting, thus it has not been implemented accountably and transparently. The management of village assets, especially its administration, is focused on one party only, whereas for the job it requires a sufficient number of employees with competency in the administration of the assets. In addition, village accounting standards included in the setting up of village assets is still existed due to the limitations of government accounting standards which only regulate accounting of central government and local government assets.

Pengaruh Profitabilitas, Struktur Good Corporate Governance dan Kualitas Audit terhadap Audit Delay Purba, Darwin Marasi
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 1 (2018): JIAKES Edisi April 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

This study is aimed at collecting empirical evidence about the influence of profitability, and good corporate governance w h i c h consisted of the board size, the independent commisioners, audit committee size and audit quality on the audit delay.The populations of this research are manufacturing companies of consumer goods industry sector listed in Indonesia Stock Exchange in the year of 2015-2016 which includes 56 companies, using purposive sampling technique. Methods of data analysis used in this research are descriptive statistical analysis and multiple linear regressions.The results indicate that profitability, good corporate governance and audit quality have a simultaneously significant effect on the audit delay. However, partial test results show that the profitability and the size of audit committee are not affecting on the audit delay. Meanwhile, the board size, independent commissioners and audit quality have a significant effect on the audit delay

Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Pada Periode 2013- 2014 Hasibuan, David HM; Sushanty, Lisa
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 1 (2018): JIAKES Edisi April 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

The implementation of good corporate governance is considered to be able of improving the banking image that previously falling off, protect the interests of the stakeholders, and improving the compliance to applicable legislations and general ethics in banking business in order to depict a healthy banking. This research is aimed to acknowledge the influence of the Board of Directors, Independent Commissioners, and Audit Committee on Net Profit Margin. This study uses samples of 30 banking firms listed in the Indonesian Stock Exchange during the year of 2013-2014. The method used is quantitative descriptives by analysing means and frequency distributions; testing the hypotheses by ways of individual parameter significance test (t test), simultaneous effect test (f test), classical assumption tests; Data normality, multicolinearity, autocorrelation test, and heterokedasticities; determination tests (R2) and multiple regression tests. The results show that Board of Commissioners has significant effect on the net profit margin. On the contrary, Independent Commissioners and Audit Committee have no significant effect on the net profit margin. Simultaneously, Board of Commissioners, Independent Commissioners and Audit Committee have no signifcant influence on the net profit margin.

Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, dan Perimbangan Keuangan Daerah terhadap Pengalokasian Anggaran Belanja Modal Daerah (Pemerintah Kabupaten Bogor) Setiawan, Hendra; Saputra, Tunggal Ika
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 1 (2018): JIAKES Edisi April 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

This research is purposed to determine whether the Economic Growth District Own Source Revenue and Fiscal balance transfers from the centr government to regions significantly affect Capital Expenditure Budget Allocatio Region in Bogor District. The research method used is descriptive method using secondary data obtained from the Central Bureau of Statistics of Bogor and the Office of Financial Management and Expenditure Bogor District. Data collecting methods applied in this study are documentation and literature studies with a quantitative approach. The analysis performed in this study is using bivariate correlation analysis - Pearson correlation, due to data showing their mutual relations. Once data is collected, the data were analyzed using SPSS to test Economic Growth, District Own Source Revenue and Fund Balance significantly related to the Capital Expenditure either partially with significance test correlations and simultaneously. The analysis tool used is using the SPSS (Statistics Product and Service Solution) version 22. Results from this research showed that variables Economic Growth has a significance value of 0.041, which sig. below 0.05, so the variables Economic Growth partially related to the Capital Expenditure and had a positive correlation coefficient of 0.894, which means having a strong correlation. Variable District Own Source Revenue has a significance value of 0.010, which sig. below 0.05, so the variable District Own Source Revenue partially related to the Capital Expenditure and had a positive correlation coefficient of 0.960, which means having a strong correlation. Variable Balance Fund has a significance value of 0.005, which sig. below 0.05, so the variable Balance Fund partially related to the Capital Expenditure and had a positive correlation coefficient of 0.974, which means having a strong correlation.Based on the testing that was done on the Economic Growth, District Own Source Revenue, and Fund Balance acquired the R value of 0.996, which means jointly independent variable is interconnected with the Capital Expenditure budget allocations

Pengaruh Good Corporate Governance dan Corporate Social Responsibilities terhadap Tindakan Pajak Agresif (Studi pada Perusahaan Manufaktur Sektor Aneka Industri yang Listing di BEI Tahun 2010-2014 Rosita, Siti Ita; Febriawan, Febriawan
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 1 (2018): JIAKES Edisi April 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v6i1.62

Good Corporate Governance (GCG) is a system that regulates and controls companies to create added value for all stakeholders in order to achieve companieâ€™s objectives. The elements of GCG playing essential role in a company are the size of the Board of Commissioners, the size of the Board of Directors, and the size of institutional ownerships. Corporate Social Responsibility (CSR) is a form of companyâ€™s awareness towards its neighborhood through many events held in order to preserve the environments, development participation, and other forms of social responsibilities. CSR also one of the implementations of GCG concept carried out by companies. The application of GCG and CSR is an essential factor for share holder to invest their fund. Investor are more likely to be interested investing in companies where GCG and CSR are applied, this is mainly because the companyâ€™s control system and environmental preservation efforts are considered to be more profitable for both share and stakeholders. This research is purposed to investigate (1) the influence of the size of Board of Commissionerson aggressive tax conducts (2) the influence of the size of Board of Directors on aggressive tax conducts (3) the influence of institutional ownerships on aggressive tax conducts (4) the influence of CSR on aggressive tax conducts. The samples used are manufacturing companies from the various sector listed in Indonesia Stock Exchange in the period of 2010-2014. These samples are collected using purposive samplings. There are 14 sample companies match the research criteria. The research analysis used is multiple regression analysis using statistical software SPSS 22. The research resulted that the size of Board of Commissioners has no significant effect on the aggressive tax conducts. Meanwhil, the suze of the Board of Directors, the institutional ownerships and CSR have significant effect on aggressive tax conducts

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Jawa barat

INDONESIA

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Home Page

OAI Link

Editorial Team

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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

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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