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<![CDATA[Analisis Penerapan PSAK 5 (Revisi 2009) terhadap Pengungkapan Segmen Operasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) ]]>
<![CDATA[Pardede, Robert Pius]]>;
<![CDATA[Ernawati, Tri]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v5i2.86
<![CDATA[The International Accounting Standards Board (IASB) is committed to improve their standards’ quality, which is the global accounting standards that reflect information in financial statements as transparent and comparable for public purposes. The International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS) provide guidelines in creating and interpreting companies’ financial statements (Iatridis & Dalla, 2011). The purpose of this research was to assess the impact of the application of PSAK 5 (revised 2009). PSAK 5 (revised 2009) requires segment disclosure based on the internal reporting reviewed by the operation decision maker. PSAK 5 (revised 2000) requires companies to disclose segments information based on the format of the primary and secondary segments as identified per products / services that generate the same level of risk and return. The six analytical frameworks developed for this research, namely: (1) analysis of the presentation of segment information based on PSAK 5 (revised 2000) versus PSAK 5 (revised 2009), (2) analysis of the determination and identification of operational decision-making, (3) the analysis of the definition and identification operating segments between industry sectors, (4) analysis of segment aggregation, (5) analysis of determination of the reportable segments, and (6) analysis of reported segment disclosures. In conclusion, generally, the disclosure of segment information based on PSAK 5 (revised 2009) by using the management approach yields a more complete segment report, by conveying more relevant segmental information from the standpoint of management's internal performance than the previous standard, which was PSAK 5 (revised 2000). This research found significant changes related to an increase in the disclosure of segment disclosure in business segments, segment aggregation, and basic information on company's segmental performance measurement in Indonesia.]]>
<![CDATA[Pengaruh Implementasi Asi International Financial Reporting Standard dalam Rangka Indeks Gray Leverage terhadap Pengungkapan Laporan Keuangan ]]>
<![CDATA[Efrianti, Desi]]>;
<![CDATA[., Yanto]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v5i2.87
<![CDATA[Disclosure of financial statements is a mean of delivering information by the company’s internal to stakeholders outside of the company. On this globalization era, IASC (International Accounting Standard Committee) tries to create a custom standard for all in order to financial statement can be understood by all users in different countries, and so the IFRS (International Financial Reporting Standard) is published. It certainly brings a big impact on accounting study in Indonesia. One of those is about convergence of IFRS into PSAK as base of financial reporting as one form of disclosure to stakeholders outside of the company. This study was conducted to obtain empirical evidence about the effect of the implementation IFRS on the disclosure of financial statements as measured by leverage in this case the Gray index. The populations in this study are all listed banks in Indonesia Stock Exchange for the period of 2009-2014. Sample was 30 banking firms selected using purposive sampling method with predetermined criteria. Independent variable is in the form of leverage Gray index. Analysis used in this study is a descriptive analysis and simple linear regression analysis with SPSS as tool for calculation. The result showed the implementation of IFRS in the leverage Gray index has no effect on financial disclosure. Conclusions of the research are implementation of IFRS itself has effect on the financial disclosure but Gray index leverage has no significant effect under the IFRS standards. Result from t-test value is -0.122 and smaller than t-table value of 2.048. Thus, the variable of Gray index leverage is not recommended to be used to measure the width of financial reports disclosures under the standards of IFRS. There are still many aspects to be studied to determine the effect of accounting standards using other representations of company characteristics.]]>
<![CDATA[Dampak Adopsi IFRS terhadap Panjang Laporan Keuangan Perusahaan yang terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Muanas, Muanas]]>;
<![CDATA[Garini, Zahra Argadia]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v5i2.88
<![CDATA[As a member of G-20 Forum, Indonesia starts to adopts the International Financial Reporting Standard (IFRS) as a requirement to fulfill the demands and needs of financial statements users. The adoption of international accounting standards into national accounting standards aim to create financial statements that have high level of credibility and accountability. IFRS requests the requirement of high level of disclosure items so the value of companies will increase, management will have high level of accountability to run the company, that allows changes on the financial statements, for example that can change the length of financial statements. The purpose of this study is to know the effect of IFRS adoption on the length of financial statements, and to know the content of financial statements before and after IFRS adoption. This study was conducted by dividing financial statements into two sections, which are major statements and notes to the financial statements. The financial statements used in this study are 2008 and 2013. The sample was selected by purposive sampling method and analyzed using parametric and non-parametric tests. Results of this study show that major statements and notes to the financial statements experienced an increase in length after adopting IFRS. Notes to financial statements experiencing the most significant increase in length after adopting IFRS. On the major statements, the increase is caused by other comprehensive income account. While on the notes to the financial statements, increase is caused by implementation of PSAK 1 which requires the high level of disclosures. The increase mainly occured in accounting policy on the financial statements.]]>
<![CDATA[Analisis Penerapan Sak Etap Dalam Penyusunan Laporan Keuangan Koperasi ( Studi Kasus Pada KOPKAR PDAM Tirta Sanita ) ]]>
<![CDATA[Nurdiansyah, Hadi]]>;
<![CDATA[Setiawan, Hendra]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 2 (2016): JIAKES Edisi Agustus 2016 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v4i2.89
<![CDATA[The purpose of this study is to analyze the application of IFRSs in the preparation of financial statements ETAP cooperatives, especially Cooperative Tirta Sanita. Analysis is performed to determine whether the financial statements have been applied by the Cooperatives is in accordance with GAAP ETAP set since July 2010. The analysis conducted in this study uses a descriptive method while selected data sources are secondary data from financial statements. The selected data collection procedures are obtained form library research, literatures, records, field research and interviews. The results showed that the Cooperative Tirta Sanita has been making adjustments in applying SAK ETAP in the preparation of its financial statements, but still not all the adjustments in the SAK ETAP have been applied in the preparation of its financial statements. This is evident with the availability of financial statements consisting of a balance sheet, profit/loss, change in equity, and cash flow statement. Cooperative Tirta Sanita using SAK ETAP with reporting guidelines still largely the same as before adopting IFRS GAAP General, therefor not too many significant changes occured. In other words, there was no significant effect happens on the application of GAAP in the financial statements Cooperative ETAP Tirta Sanita. Thus, financial statement reporting guidelines Cooperative Tirta Sanita with SAK ETAP is still using the principles of the historical cost method uses a different cost with SFAS General that is currently adopting IFRS using the fair value method. In general, this is the fundamental difference for the implementation of SAK ETAP.]]>
<![CDATA[Pengaruh Disipilin Penerapan Anggaran Produksi Terhadap Tingkat Capaian Realisasi Produksi Pada PT. Jaya Semesta ]]>
<![CDATA[., Heny]]>;
<![CDATA[S, Tarida Marlina]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 2 (2016): JIAKES Edisi Agustus 2016 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v4i2.90
<![CDATA[In the implementation of a company's production process, the production budget is something that should not be overlooked. Production budget discipline will create both in terms of production control units and control costs including raw materials, direct labor control, and factory overhead cost control. Thus, the production process will be coordinated and run in accordance with company objectives. Based on this assumptions, this research tries to examine whether there are differences between the actual production budget both in terms of production volumes and costs, as well as to determine whether there is influence between the production budget discipline on the level of achievement of the actual production. Research conducted in PT. Jaya Semesta located at Jl. 6 Coral Tamarind Western Hero, Coventry - Bogor. PT. Jaya Semesta is a company engaged in manufacturing electrical components. The results showed that the production budget at PT. Jaya Semesta in preparing the production budget of the company using the combined methods of Top Down and Buttom up. Production budget PT. Jaya Universe in 2012 is not effective (discipline), it is evidents from the budgeted volume with the volume produced has a percentage difference of 13% (thirteen percent), which is far higher than the tolerances specified by the company and the budgeted overhead costs overhead costs produced has a difference of 7% (seven percent) above the tolerance limits set by the company in the amount of 5% (five percent). Whereas in 2013 the production budget PT. Jaya Semesta is concluede to be effective (discipline) as a means of controlling production, budgeted volume with the volume produced has a percentage difference of 1% (one percent) and the costs incurred by the company adhere to the budgets that have been defined where production expenses below the specified tolerance company, this would be beneficial for the company and in terms of quality, product switch BG 802 rarely experienced level of disability, the maximum level of disability produced by 2%. With the value of the average deviation decreased from the year 2012 to the year 2013, PT. Jaya Semesta in preparing the production budget of the switch BG802 more focused towards the target (destination) to implement a production budget discipline (effective and efficient). Evaluation results in this study show that the controlled production budget is the key to success in the overall production process. It can be concluded that the proper preparation of production budget is necessary because the budget can assess the efficiency and effectiveness of a company.]]>
<![CDATA[Pengaruh Penerapan Total Quality Manajemen Pada Bagian Produksi Terhadap Kualitas Produk Dan Efisiensi Biaya Produksi ]]>
<![CDATA[., Marsha]]>;
<![CDATA[., Hastoni]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 2 (2016): JIAKES Edisi Agustus 2016 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v4i2.91
<![CDATA[Management plays key parts in running operations of a business chain. Management combined with human resources will determine the success of a company. Along the way, in the currently tight business competition, consumers demand improved product quality and affordable price at the same time. One of the many ways company can choose to establish this condition is by applying Total Quality Management. This research is purposed to examine whether or not there are differences in quality and cost efficiency before and after the application of quality management and how the quality management carried out. The results show that there are differences in the quality produced before and after the implementation of quality management. After the implementation, there is a decrease in the reject products and the production cost is lower. This concludes that the application of total quality management is beneficial for the company due to well manage communication and supervision among managers and operating staffs.]]>
<![CDATA[Penerapan Akuntansi Pertanggungjawaban Sebagai Alat Bantu Manajemen Dalam Menilai Kinerja Bagian Produksi (Studi Kasus Pada PT. Cahaya Buana Intitama) ]]>
<![CDATA[Hasibuan, David HM]]>;
<![CDATA[Sari, Sartika Setia]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 2 (2016): JIAKES Edisi Agustus 2016 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v4i2.92
<![CDATA[Responsibility accounting is an accounting system that is based on an organizational structure that clearly separates the duties, power, and responsibilities of each level of management. By establishing responsibility centers for accumulating and reporting cost center, as well as the accountability reporting centers to be assessed performance. The purpose of this study is to conduct an evaluation of the work of responsibility centers to improve the company's operations in the near future, based on the accountability of each part is related to the company in the form of performance assessment activities of the company in order to determine the deviations that occur in each responsibility center as well as an analysis of the implementation of responsibility accounting as a management tool in assessing the performance of the production line. Application of responsibility accounting in PT. Cahaya Buana Intitama is already well underway. This can be seen from the quality of target budget and plan production based on the consumers’ satisfaction. Performance parts production also has shown good performance results. It is all in accordance with the job description, following the ISO that has been determined by the company. The research concludes that the responsibility accounting plays important role in inside appraisal the performance from center-center of accountability. Therefor proves that the responsibility accounting applied by PT. Cahaya Buana Intitama is beneficial for the assessment of performance against part the production. Thus, the company will not be experiencing difficulties in determining which parts may issue costs in which eventually will be influential on decision-making as well as overall improvement on the company’s performance.]]>
<![CDATA[Peranan Financial Controller Dalam Membantu Manajemen Mengefektifkan Pengendalian Terhadap Transaksi Penjualan Cabang Pada PT Cahaya Sakti Multi Intraco ]]>
<![CDATA[., Sudarsono]]>;
<![CDATA[., Iriyadi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 2 (2016): JIAKES Edisi Agustus 2016 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v4i2.93
<![CDATA[Many companies expand by way of example that is opening new branches in various cities to facilitate marketing. With so many branches owned by the company, there is increasing demand to consider control over all aspects of the sales including control aspects. Sales transaction is one of the financial transactions in the branch office that needs special attention. This is due to the sales will get optimal profit only if supported by the applicable criteria or requirements of the company. Based on the descriptions, the purpose of this study was to determine how the role of Financial Controller in helping to streamline the management controls over sales transactions of branch offices.The results showed that the role of Financial Controller in Bogor branch office of PT.Cahaya Sakti Multi Intraco greatly help them oversee the financial transactions the Branch office did to support the achievement of sales targets, and conduct overall control on branch office. Financial Controller provides useful reports for management in the form of Performance Reports of Branch office as a whole containing informations about the effectiveness and/or ineffectiveness of operating Branch. Control sales in Bogor Branch office is considered to be effective. This is evident from the sales restraint heavily influenced by the role of the Financial Controller in overseeing the sales transactions and provide data and information relating to sales, thus sales can be controlled and run in accordance with the applicable criteria.]]>
<![CDATA[Analisa Efisiensi Biaya promosi Dalam Meningkatkan Volume Penjualan Pada PT . PDAM Tirta Pakuan Bogor ]]>
<![CDATA[Apriliandini, Venny]]>;
<![CDATA[M, Annaria Magdalena]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 2 (2016): JIAKES Edisi Agustus 2016 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v4i2.94
<![CDATA[Promotion is an activity conducted by the company with the aim to inform, persuade, and affect consumers in choosing or buying a product offered by the company. With cost efficiency promotion budgeted by several companies proved in significant sales volume reduced or in other words, sales volumes remained stable. Thus, the expected income will be optimal. Therefore, it is important to support the cost of promotional sales, and at the same time keep the efficiency of budgetary expenditures or budget these costs to keep sales and income increased. The purpose of this study was to analyze the cost efficiency of the campaign carried out by the PDAM to improve or stabilize sales volume. So that management can have a view of realization and evaluation costs promotion sales volume. The research results showed that PDAM Tirta Pakuan are to improve efficiency in its promotional activities. This is indicated in the year 2013, PDAM realization promotional costs lower than its promotional budget. But volume sales in 2013 PDAM did not experience a significant decrease in sales volume, thus can be said sales volume in 2013 remained stable as in previous years. Evaluation results from these studies show that the efficiency of the cost of promotion does not significantly affect the sales volume into decreasing. By applying the cost efficiency of volume sales promotion, we can conclude that PDAM remain stable, and PDAM is spending lower costs for promotional activities. Therefor, profits or advantages from the company will increase compared to the previous year.]]>
<![CDATA[Analisis Perencanaan Pajak Penghasilan Terkait Dengan Beban Pajak Penghasilan Pasal 21 Yang Ditanggung Perusahaan Studi Kasus Pada PT. Kharisma Buana Mandiri ]]>
<![CDATA[Poere, Daniel De]]>;
<![CDATA[., Stevanie]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 1 (2016): JIAKES Edisi April 2016 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v4i1.95
<![CDATA[Tax planning is a legally used method by companies to save its tax payment. Income tax planning article 21 is a tax planning applied based on employee’s salary. It is an expense borne by companies and will disserve the company due to its inability to be made deductible fiscal expense. The research’s objective is to find out the influence of income tax planning related to article 21 borne by the company with gross up methode. The results conclude that the company does not use gross up method in calculationg its article 21 income tax. This is why the author made a revsion the fiscal income statement used in previous calculation. Based on this revision, the company will be able to save Rp 1.665.028 obtained as a difference between fiscal correction on article 21 tax expenses and the increase of article 21 tax income after being grossed up. This means the company can save its expenditure.]]>
