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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 944 Documents

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Analisis Pengakuan Pendapatan Dan Beban Dalam Laporan Laba Rugi Pada PT. Monifori Nusantara Hasibuan, David HM; Fitriantika, FIra
Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 1 (2016): JIAKES Edisi April 2016
Publisher : Institut Bisnis dan Informatika Kesatuan

Income statement contains information about a companyâ€™s activities in a certain period more specifically itsâ€™ profits and loss, in which revenues and expenses are recognised. The research aims at analysing the recognition of revenues and expenses by a firm to compose an income statement. Analysis is conducted to discover if PT Monifori Nusantara has applied the general accounting standard. the result show that the aforementioned firm conducted a proper and accountable revenues and expenses recognition. The result also shows that electicity and depreciation expenses are not in accordance to the generally accepted accounting standard, this is because those expenses were not recognised into their own accounts.

Tinjauan Pengaruh Sistem Akuntansi Penggajian Dan Pengupahan Dalam Mendukung Pengendalian Intern Gaji Dan Upah Pada Hotel Salak The Heritage Roestiono, Harry; Nurfithriyani, Siti; Marlin, Tarida
Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 1 (2016): JIAKES Edisi April 2016
Publisher : Institut Bisnis dan Informatika Kesatuan

The roles of internal control and accounting information system owned by a firm cannot be separated with each other in companyâ€™s operating in order to run smoothly and in accordance with the standardised procedures. And so with payroll and payment operating, it takes a proper system to run its activities. Thus, the company will be able to avoid possible risks during transactions. This research is aimed at investigating how the application of payroll system and to determine if the existing system helps the management in controlling its payroll and payment system. This is a descriptive research using primary data such as interviews with management and secondary data. Data are collected using observation technique, interviews and library research. The result concludes that the company has run a proper system in its payroll and thus helped the management to control its payroll and payment system.

Analisis Faktor â€“ Faktor Dan Perhitungan Biaya Dalam Menentukan Harga Jual Tiket. Studi Kasus Pada PT. Eka Sari Lorena Transport Bogor ., Muanas; Nugraha, Ryan Angga
Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 1 (2016): JIAKES Edisi April 2016
Publisher : Institut Bisnis dan Informatika Kesatuan

There are two main factors in deciding ticket price in transportation providers. They are the direct and indirect costs. Other than that, there are also other external factors affecting the ticket price, which are distance, load factor, expected profit and the managerial decision to increase and/or decrease the ticket selling price. All of these components are calculated until finally come up to final ticket price. The research is conducted to analyse the factors influencing the ticket price and to find out how the ticket price is calculated. The result shows that the research object has properly calculating the ticket selling price, but still can not define a break event point. This is important if the company wishes to achieve its objectives, one of which is maximum profit. The goal in calculation of break event point is to determine the uncertain figure by managerial policy on estimated profit, load factor, and final rounding offs.

Analisis Pendapatan Dan Biaya Kaitannya Dengan Penyajian Laba Kotor PT. Jatropha Oil Indonesia Rosita, Siti Ita; S, Ribut Yudi
Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 1 (2016): JIAKES Edisi April 2016
Publisher : Institut Bisnis dan Informatika Kesatuan

Revenues generally classified as one that resourced from companyâ€™s normal activities and one that is not. Revenues resulted from normal activities usually obtained from goods or services selling relating to companyâ€™s main activities. Expenses are deducting factors of revenues to obtain profits and/or loss. Expenses arised form companyâ€™s activities are consisted of production costs, business costs and other costs. Gross profits is more actually operative in character when compared to operating profit, Even though gross profit is often perceived to normally depicting companyâ€™s normal activities, not all costs reflected in operating costs are directly related to the creation of revenues. The research is to analyse revenues and expenses recognition in a manufacturing company. Analysis is conducted to investigate whether or not the recognition of expenses and revenues run by the company is accountable to compile gross profit and then be used to evaluate the production department performance. The result shows that the company has properly recognised the revenues obtained, but not in the expenses part. This is due to the improper method used.

Penggunaan Microsoft Excel Dalam Penyusunan Laporan Keuangan Untuk Meningkatkan Kualitas Informasi Laporan Keuangan Triandi, Triandi; Agustin, Marina
Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 1 (2016): JIAKES Edisi April 2016
Publisher : Institut Bisnis dan Informatika Kesatuan

Compiling a financial reportis important because through this statement both external and internal parties may acquire informations about the firmâ€™s financial conditions and its performance. These informations can then be used to make managerial decision for the sake of the firmâ€™s future. Building an accounting program corresponding to the companyâ€™s specific needs can be very expensive and time consuming, not to mention the trials and errors along the way. It takes great efforts to finally come up with ideal accounting program. To solve this issue, Microsoft Excel application provides affordable, simple, fast and accountable accounting program. The aim of this research are to investigate a proper qualitative characteristics of a financial report, to maximize the function of Microsoft Excel application in smaller firms for the purpose of providing a financial statement. The results show that Excel can enchance the informations contained in CV Inovasi Infinitaâ€™s financial statements. This application helps with its fast, accurate, complete, user friendly and details. Thus the owner can easily analyse each transaction on the daily basis. The application helps contributing in providing better financial reports.

Evaluasi Atas Perhitungan Harga Pokok Produksi Dalam Kaitannya Untuk Menentukan Harga Jual. Studi Kasus Pada CV. Jawara Karsa Agusto Pramiudi, Udi; Zesica, Reyna
Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 1 (2016): JIAKES Edisi April 2016
Publisher : Institut Bisnis dan Informatika Kesatuan

Production cost of goods sold is often made as a guidance by management to make decisions on future activities in order to achieve companyâ€™s objectives, mainly the number of profit intended to gain. This research is aimed at discovering how production cost of goods sold is affecting the selling price. CV. Jawara Karsa Agusto is a manufacturing company running in food industry, especially bread making. The company does not have certain standard to decide the selling price, rather fluctuating and following the marketâ€™s progress. The results show that production cost of good sold is affecting the decision of selling price. Management should also consider the rising in raw materialsâ€™ prices when making policies such as production cost efficiency, thus the companyâ€™s targeted profit will still be achieved.

Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Keputusan Revaluasi Aset (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012 s.d. 2016) Triandi, Triandi; Fahmi, Arief
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 2 (2018): JIAKES Edisi Agustus 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Penelitian ini bertujuan untuk mengetahui pengaruh leverage dan ukuran perusahaan (firm size) terhadap keputusan perusahaan dalam proses pengambilan keputusan revaluasi aset. Variabel dependen dalam penelitian ini yakni keputusan revaluasi aset tetap yang dinyatakan dalam variabel dummy, sedangkan variabel independen dalam penelitian ini adalah leverage dan ukuran perusahaan (firm size). Objek penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2012 â€“ 2016. Sedangkan analisa yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian menunjukkan melakukan revaluasi aset, sedangkan ukuran perusahaan (firm size) berpengaruh signifikan terhadap keputusan perusahaan untuk melakukan revaluasi aset.

Analisis Penerapan Sistem Informasi Akuntansi Penggajian Dalam Menunjang Efektivitas Pengendalian Internal Penggajian Intishar, Yayang; Muanas, Muanas
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 2 (2018): JIAKES Edisi Agustus 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

One that influences the success of the company is the system applied to the company, the payroll accounting information system. A payroll accounting information system is very influential for companies to support the effectiveness of internal control. The author conducted research at PT. Dwi Prima Rezeky, a company engaged in the manufacturing industry. The purpose of this study was to find out the description of salary payment transactions and to find out the application of payroll accounting information systems to support the effectiveness of internal control.This type of research is a type of descriptive research that uses primary data such as the results of interviews with companies and secondary such as organizational structure. Data collection techniques are carried out using observation, interview, and literature techniques. The data analysis method used is a descriptive method. The study was conducted at PT. Dwi Prima Rezeky is located on Jl. Raya Pemda Keradenan No. 12 Cibinong-Bogor.The results of this study indicate that PT. Dwi Prima Rezeky has implemented a payroll accounting information system already good enough because it has implemented the elements of an adequate accounting information system so as to support the effectiveness of internal control. However, in internal control, there are still a number of functions and systems of authorization that have not been implemented, namely the function of making salary lists and salary payments carried out by the financial function and the payroll is not checked again and not re-authorized by the accounting.

Analisis Penerapan Cost Recovery Method Dan Percentage Of Completion Method Berdasarkan PSAK 34 Terhadap Laba Kotor Perusahaan PT Mitra Menara Mandiri Andres, Jhonatan; Pardede, Robert Pius
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 2 (2018): JIAKES Edisi Agustus 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Economic in Indonesia is growing rapidly. One of the supporting factors economic development in Indonesia is the construction field which is growing from year to year. The construction completion process carried out by a construction company has a different period of time depending on the request of the employer. The construction companies measure their gross profit by using the percentage settlement method or the recovered cost method depends on the contract. In general, the contractor company is still wrong in using these methods so that the company does not know clearly the gross profit obtained.The purpose of this study was to determine the recognition of gross profit by applying the recoverable cost method and the percentage of completion method of PT Mitra Menara Mandiri and knowing the factors that influence the selection of methods in the recognition of gross profit using the percentage settlement method and the recoverable cost method at PT Mitra Menara Mandiri.The results of the analysis of the implementation of the cost recovery method and the percentage settlement method of the company's gross profit at PT Mitra Menara Mandiri are still not in accordance with generally accepted accounting principles in terms of determining the recognition of the revenue applied. There is a weakness in the company in recording journals, such as the company does not record business journals when receiving a job and the company does not record if the company conducts billing terms. Therefore, the company should at the time of conducting the billing the company records the journal and records the accounts receivable journal at the time of receiving the job to avoid losing data at the time PT Mitra Menara Mandiri receives cash on the receivables that have been billed.

Pengaruh Profitabilitas, Leverage, Struktur Kepemilikan, Pertumbuhan Penjualan Dan Komisaris Independen Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2012-2014) Fahmie, Arief
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 2 (2018): JIAKES Edisi Agustus 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

The purpose of this research is to analyze and explain the effect of profitability, leverage, ownership structure, sales growth and independent commissioner with earnings management of industry consume goods companies that listed in Indonesian Stock Exchange during 2012 up to 2014. Data collection method used is purposive sampling method, which resulted in 34 companies during three years of observation. And the statistical method used is multiple linear regression and performed classical assumption first. The results showed that partially, profitability and ownership structure effect the earnings management, and then leverage, sales growth, and the independent commissioner does not affect the earnings management. While simultaneous, profitability, leverage, ownership structure, sales growth, and independent commissioner affect the earnings management in industry consume goods companies.

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Budi Setiawan

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INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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