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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 845 Documents

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Peranan Sistem Aplikasi FASt Terhadap Efektivitas Pengendalian Intern Piutang Dagang (Studi Kasus pada PT KEA Panelindo) Muanas, Muanas; Sufriyanti, Fitri
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 1 (2018): JIAKES Edisi April 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

The purpose of this study was to determine the procedures of credit sales and internal controls of accounts receivable, to determine how the application of FAST system acts as an internal control of accounts receivable, and to understand what the impact of the role of FAST application system on the effectiveness of internal control of accounts receivable. The method used is descriptive qualitative method. This research was taken place at Kea Panelindo, from 13 April to 13 July 2016. Results of research showed that the role of FAST application system FAST (Finance Accounting System) on the effectiveness of internal control accounts receivable at PT. Kea Panelindo proved that the system is sufficient. It can be seen from the components of accounts receivable and the procedures carried out by the company have been in accordance with standard operational procedures adopted by the company. Control of the company's accounts receivable can be monitored through documents of credit sale agreement, the addition of accounts receivable, collection of accounts receivable, cash receipts from the repayment of accounts receivable, the elements of internal control in companies such as the control environment, risk assessment, control activities, information and communication, and monitoring.

Pengaruh Return On Assets, Return On Equity, Debt To Equity Ratio, Inflasi, Dan Suku Bunga Terhadap Return Saham Pada Perusahaan Manufaktur Di Bursa Efek Indonesia (Studi Empiris Pada Perusahaan Secondary Sectors Periode 2010-2015) Hikmawati, Ningsih; Wiratno, Adi; Suyanto, Suyanto; Darmansyah, Darmansyah
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 1 (2018): JIAKES Edisi April 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

This study is aimed to ascertain and analyse the influence of return on assets, return on equity, debt to equit ratio, inflation, and interest rate, both partiall and simultaneously on the stock returns in manufacturing companies of secondary sectors listed in the Indonesian Stock Exchange. This research uses quantitative methods and EVIEWS panel 8 to analyse the regression. The population are manufacturing companies of secondary sector listed in the Indonesian Stock Exchange consisted of basic and chemical sectors, miscellaneous industry, and consumer goods sector in the period of 2010-2015. The sampling method used is pusposive sampling with the final number of 40 companies. The research required secondary data. The results show that return on assets has no negative effect on stock return, mean while, return on equity and interest rate have positive effect on stock return. Return on assets, return on equity, debt to equity ratio, inflation and interest rate all simultaneously have effect on stock returns.

Pengaruh Adopsi International Financial Reporting Standard (IFRS) Terhadap Manajemen Laba Dengan Kualitas Audit Sebagai Variabel Moderasi Pada Perusahaan Perbankan Di Bursa Efek Indonesia ., Sutarti; Anggwikara, Sherly
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 1 (2018): JIAKES Edisi April 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

The term earnings management arises as a direct consequence of the efforts of managers performing management accounting information, particularly relating to income (earnings). Earning management can not be categorized as a negative because earnings management is not always related to earnings manipulation. At the same time, Indonesia is required to abide by the development of IFRS-based accounting standards. It aims to improve the reliability, fairness, and transparency of financial statements in accordance with international accounting standards.The purpose of this study was (1) to determine how to measure earnings management in the banking company, (2) to determine whether or not the effect of the adoption of IFRS on earnings management, as well as to determine the effect of IFRS adoption when using variable moderation. Moderating variables used in this study include the quality of the audit, while the control variables are firm size, leverage, and operating cash flow. The research on banking companies in Indonesia Stock Exchange as many as 25 companies with a term of five years from the year 2009 to 2013 financial reporting. Data collected by collecting all the financial statements that the research samples that can diakes through IDX website. This study analysis uses multiple regression analysis with SPSS 17. Results showed there were positive effects of the adoption of IFRS on earnings management. Audit quality has a negative effect. The size of the company has a negative effect on earnings management. Leverage is measured by using a formula of debt to equity, showing the results of positive effect on earnings management.

Pengaruh Komponen Arus Kas Dan Laba Bersih Terhadap Harga Saham Studi Empiris Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2010-2014 Marlina, Tri; Haryanto, Ryan Aprilla
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 1 (2018): JIAKES Edisi April 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

This study aims to empirically examine the effect of components of c flow that consist of operating cash flow, investing cash flow, financing cash fl and net income to stock price on insurance companies in Indonesian Stock Exchange. This study used secondary data obtained from company financial reports from the period 2010 until 2014 insurance company that are listed in Indonesia Stock Exchange. The tests conducted were descriptive statistics, classic assumption test, multiple linear regression analysis, coefficient determination, F test, and t test with using the application program SPSS version 20 for windows. Simultaneous research results show that the operating cash flow, investing cash flow, financing cash flow, and net income significantly influence stock price. Partially, operating cash flow significantly influences stock price. Investing cash flow, financing cash flow, and net income do not have significant influence on stock price.

Analisis Upaya Wajib Pajak Melakukan Tax Avoidance Melalui Hibah B.M, Afrizal Izzaki; Wijaya, Suparna
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

A grant is a gift from a taxpayer to another taxpayer. For the recipient of the grant can be an income that is not a tax object or a tax object. This paper aims to provide an overview of the efforts made by taxpayers in tax avoidance through grants. The method used is qualitative with descriptive approach. The results show that taxpayers use grants as an attempt to avoid taxes through grants to educational institutions, parents to children, and the recognition of property that comes from grants

Deteksi Potensi Resiko Kecurangan pada Laporan Keuangan dengan Menguji Pengaruh Kualitas Audit, Size, Leverage dan Financial target terhadap Manajemen Laba Riil ., Indarti
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

This study is purposed to detect the potential risk of fraud in financial statements by examining the influence of audit quality, firm size, leverage, and financial target on real profit management. Audit quality in this study is measured by grouping Public Accountant Office into Big Four and Non Big Four and Auditor industrial specialization. Firm size is measured using Total Assets, Leverage and Financial Targets. The data used in this research are secondary sourced from the financial statements of manufacturing companies listed in the Indonesia Stock Exchange during 2012-2014. Using purposive sampling, there will be taken some samples to use. Data analysis method used is multiple linear regression tests using SPSS version 20. The samples selected based on purposive sampling method with population of 134 companies and a sample of 21 companies. Analysis technique methods used are descriptive statistic analysis, classical assumption test, F-statistic hypothesis test to examine the influence altogether with 5% level of accountability, and to test the partial coefficient regression, we used t-statistic test. The results show that Audit Quality, Firm Size, Leverage and Financial Targets significant.ly influence the fraud on financial statements with Real Profit Management proxy. Mean while, Audit Quality and Leverage have partial significant influences on financial statements frauds.

Pengendalian Biaya Tenaga Kerja Langsung dalam Peningkatan Efisiensi Biaya Produksi Wahyuningsih, Diah; Maulidiono, M Rifki
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

Costs planning is a basic common issue faced by manufacturing companies where prior planned costs are being irrelevant with the actual costs, this especially happens with the case of labor costs. Companies must control costs effectively. Cost control can be measured by level of efficiency of previously budgeted cost and the real costs. Level of cost efficiency can be measured by comparing real costs with upcoming standard costs. This study aims to knowing how companies control its direct labor cost in order to increase production costs. The method applied in this study is qualitative descriptive analysis. The results show that when the company controls labor costs using methods such as finger print attendance to avoid cheating workers, standard procedures for operating machines, and faster production work standard of 51 days, we can conclude that the faster production the more efficient the costs spent by the company for the production process against the overhead costs consisted of water and electrical bills. On the other hand, we can also say that companyâ€™s policy towards the level of efficiency is 5%, mean while the actual level of efficiency is 0.43% for one unit production. This means that the cost control of direct labor costs run company still cannot achieve the expected level of efficiency.

The Influence of Profitability, Solvency, Auditorâ€™s Opinion and Reputation to Audit Delay (The Empirial Study of Manufacturing Companies Listed on Indonesia Stock Exchange 2012-2013) ., Triandi; Hadiyanti, Rizki
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

The presentation of financial statements of a go public company towards its concerned parties requires a punctual publishing of financial statements. Punctuality reflects the qualitative characteristics of financial statements reporting according to the accounting principal that is generally used in Indonesia. Such qualitative characteristic is relevant, meaning that the information contained in the financial statements must be able to influence the decision makers, so the reports must be delivered punctually. Relevant has the close connection to timeliness of reporting. Timeliness also related to the time difference between date of financial statements and date of auditorâ€™s report, which indicates the length of time of auditing settlements, or called as audit delay as the dependent variable. This study aims to measure empirically the factors affecting audit delay of the listed manufacturing companies on Indonesia Stock Exchange. They are profitability, solvency, auditorâ€™s opinion and reputation as the independent variables. The samples of this research consist of 147 manufacturing companies in Indonesia Stock Exchange during 2012-2013 and selected by purposive sampling. The data used is secondary data; which are audited financial statements of 147 samples. The data analysis used methods to prove the hypothesis are descriptive statistics, classic assumptions test, multiple regression models, and the determinant coefficient. The study finds that three out of four independent variables influence insignificantly to audit delay; they are profitability, solvency and auditorâ€™s opinion. Only auditor reputation influences audit delay significantly. The simultaneous testing concluded that all independent variables influence the dependent variable significantly.

Pengaruh Leverage, Arus kas Operasi, Ukuran Perusahaan dan Fixed Asset Intensity terhadap Keputusan Revaluasi Aset tetap (Studi Empiris pada Bank Umum yang Terdaftar di BEI Periode 2012 s.d. 2016) Sudradjat, Sudrajat; Ahmar, Nurmala; Mulyadi, JMV
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

Implementation of financial statement preparation for public companies in Indonesia has shifted from Generally Accepted Accounting Principles (GAAP) to the International Financial Reporting Standards (IFRS) starting in 2012. GAAP practices emphasize to users to find the best terms for a transaction, while IFRS emphasizes principles of fair value in the presentation of financial statements. The Financial Position Report which has adopted IFRS requires that the fixed assets be presented at fair value, so that the financial statements presented to external parties reflect the current value of fixed assets owned by the company. This study aims to investigate the effect of leverage, operating cash flow, firm size and fixed asset intensity to the decision of commercial banks to conduct a revaluation. Commercial Bank that became the object of research is a commercial bank listed on the BEI with observation period starting in 2012 - 2016. Independent variable are leverage, operating cash flow, firm size and fixed asset intensity. Testing on the research model using Hosmer & Lemeshow Test, Omnibus, Nagelker R Square. While testing the hypothesis using Logistic Regression Test. The results of the analysis in hypotesis testing showed that leverage, firm size and fixed asset intensity significantly influence the decision of commercial banks to conduct a revaluation. While operating cash flow has no effect on the decision of commercial banks to conduct a revaluation.

Analisis Tax Planning Melalui Natura dan Kenikmatan (kasus PT A) Dewanto, Dwiyan Bagas; Wijaya, Suparna
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

There are numerous methods of tax planning, one of which is how company runs efficient tax payment which related to tax-saving costs, especially in the form of laborsâ€™ benefits in the form of non-cash benefits in kinds allowance. This study is purposed to describe benefits in kinds used as method of tax planning to decrease the amount of tax. The research method used is descriptive qualitative. The result shows that using allowance costs in the form of benefit in kinds can decrease the burden of tax for tax subjects.

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Home Page

OAI Link

Editorial Team

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Reviewer

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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

Abstract

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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