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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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BLU Financial Ratio Analysis for Performance Measurement Cucu Nurhayati; Indra Cahya Kusuma; Didi; Surahmat
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2763

Abstract

This research aims to determine the BLU Financial Ratio Analysis for Performance Measurement at Dr. Lung Hospital. M. Goenawan Partowidigdo Cisarua Bogor Based on Director General of Treasury Regulation No.36/PB/2016 for the 2019-2023 Period. This research uses quantitative descriptive research with data collection methods, namely field research, interviews, observation, documentation and literature review. Financial ratio analysis is carried out using liquidity, solvency, activity and profitability ratios, with 7 ratio indicators - financial ratios and BLU management compliance aspects used in research on measuring hospital financial performance, including cash ratio, current ratio, receivables collection period, turnover. fixed assets, compensation for fixed assets, equity compensation and PNBP income against operational costs. The results of the research show that the analysis of financial performance at RSPG Cisarua Bogor based on analysis of liquidity, solvency, activity and profitability ratios shows good performance and based on financial performance indicators of the hospital, the financial performance of RSPG Cisarua Bogor from 2019-2023 is included in the predicate of both A and AA.
The Effect of the Amount and Term of Credit and the Debtor's Business Income on the Repayment of People's Business Credit Raihan, Muhammad; Susandra, Farizka; Anwar, Saepul
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2764

Abstract

This study aims to determine the influence of the loan amount, loan term, and debtor's business income on the repayment of People's Business Credit (KUR) at Bank BRI Unit Cijeruk, Bogor, with the account officer as a moderating variable. Credit repayment refers to the debtor's ability to repay the loan, which affects credit collectability. The study population consists of 2,589 debtors registered at Bank BRI Unit Cijeruk in 2023. From this population, 104 debtors were selected as samples using purposive sampling techniques. The analytical tools used in this study are logistic regression and Moderated Regression Analysis (MRA). The results indicate that the loan amount, loan term, and debtor's business income have a significant impact on KUR repayment. Furthermore, the account officer, as a moderating variable, is proven to moderate the effect of the debtor's business income on KUR repayment. However, the account officer does not moderate the effect of the loan amount and loan term on KUR repayment. These findings highlight the importance of the role of account officers in enhancing the effectiveness of KUR repayment, particularly in the context of the debtor's business income, while they do not provide a moderating effect on the loan amount and loan term.
Determinant: Follow-up of Audit Result Recommendations on the Quality of Regional Government Financial Reports: Empirical Study Regional Government-LKPD Period 2015-2019 Pramiudi, Udi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.2767

Abstract

This study aims to determine the Follow-up of Recommendations for Examination Results, the Quality of Financial Statements and the Effect of Follow-up Recommendations on the Quality of Financial Statements. This research was conducted at the Regional Government-LKPD for the 2015-2019 period.This study used a quantitative approach with descriptive design and associative research. The research data used the technical census of 542 LKPD for the 2015-2019 period. Data analysis using binary logistic regression analysis. The results showed that in the 2015-2019 period local governments had followed up on the Examination Results Recommendations according to the recommendations by 61.6%, followed up but not according to the recommendations by 30.5%, had not followed up by 7.8%, and could not follow up by 0.1%. Furthermore, in the same period 100% WTP opinion has been achieved by all provincial governments, in district governments it reaches 88%, while in city governments it reaches 94%. The results showed that the Follow-up Recommendation of the Examination Results had a positive effect on the quality of the Local Government's financial statements. Thus, it means that follow-up recommendations on audit results can improve the quality of financial statements, if local governments follow up on the recommendations given by auditors, it will be able to improve the quality of financial statements for the next period. Keywords : Follow-up Recommendations of Examination Results, Quality of Financial Statements
The Effect of Dividend Policy, Liquidity, Leverage on Company Value Rahmadani, Alma Suci; Kusuma, Indra Cahya; Didi, Didi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of dividend policy as measured by DPR, liquidity as measured by CR, and leverage as measured by DER on profitability as measured by ROE and firm value as measured by Tobin's Q, as well as to determine the effect of dividend policy, liquidity, and leverage on firm value through profitability. The data used in this study were analyzed using multiple linear regression. The population of this study were food and beverage sub-sector companies listed on the IDX in 2018 to 2023. The research sample was selected using the purposive sampling method so that a total of 13 companies were obtained. The results of this study indicate that partially dividend policy and leverage affect profitability, while liquidity does not affect profitability. Profitability affects firm value while dividend policy, liquidity and leverage do not affect firm value. After being moderated by profitability, dividend policy and leverage have an effect on firm value while liquidity does not affect firm value. Simultaneously, dividend policy, liquidity and leverage affect profitability, and dividend policy, liquidity, leverage and profitability affect firm value.
The Influence of Internal Control and Client Importance on Audit Quality with Time Budget Pressure as a Moderating Variable Yeni, Yeni
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2818

Abstract

This study aims to empirically examine the influence of internal control and client importance on audit quality, with time budget pressure as a moderating variable. The data used in this study was sourced from a questionnaire survey distributed to respondents in March via Google Forms. Respondents were selected using purposive sampling, with criteria including junior auditors, senior auditors, and Managing Partners (leaders) from audit firms (KAP) in Bogor, Jakarta, Bali, and East Java. The final sample used in this study was 50 observations. The results of this study show that client importance has a negative effect on audit quality. Internal control has a positive effect on audit quality. Time budget pressure moderates the relationship between client importance and audit quality in a positive direction. Time budget pressure moderates the relationship between internal control and audit quality in a negative direction. Time budget pressure itself has a positive effect on audit quality. Keywords: Internal Control, Client Importance, Kualitas Audit dan Time Budget Pressure
Efforts to Improve Investment Knowledge Through Mentoring for PT. Medikarya Utama Employees Baity, Namira Nur; Wijaya, Uki Budi; Malik, Muhamad Abdul; Augustin, Lestari; Azizah, Suli Nur; Bastiansyah, Dodi; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2830

Abstract

Investment is a vital step toward achieving long-term financial freedom, particularly for the employees of PT. Medikarya Utama, who encounter modern financial challenges. By investing, employees can grow their assets, safeguard their purchasing power against inflation, and expedite the realization of financial goals, such as retirement savings or funding their children’s education. However, a lack of financial literacy often serves as a barrier to starting the investment process. The Community Service (PKM) program conducted at PT. Medikarya Utama in Cicurug, Sukabumi, aims to enhance investment literacy and raise employee awareness about the significance of effective financial management. Through a combination of lectures, discussions, and counseling sessions, employees gained insights into various investment instruments and learned how to utilize them judiciously. The outcomes of the program showed a marked improvement in participants’ understanding of the importance of investing, with many employees expressing readiness to embark on their investment journeys. This initiative is anticipated to positively impact the financial well-being of employees and contribute to the economic growth of the Sukabumi region.
Financial Planning, Budgeting, and Estimation (PPE) in the Business Plan of PT. Medikarya Utama, Cicurug Sukabumi Antonius, Antonius; Argunanto, Argunanto; Wulan, Defina Andany; Zahra, Indri Eliza; Arifin, Deni; Anjelia, Viona; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Hospital financial planning is basically a process of analysis, policy and projection that aims to help organizations achieve financial success. Budgeting is needed to allocate costs to certain activities that have been planned for a predetermined period of time. In addition, estimation is used as a systematic assessment tool for the success and/or failure of a policy or program in achieving the goals and objectives that have been set because estimation is an activity to track business performance whether it is in accordance with expectations or not. However, the lack of employee understanding of financial planning, budgeting and estimation has an impact on the efficiency and effectiveness of fund management. In addition, the lack of access to accurate financial data is a challenge in decision making. Therefore, training and socialization are very important for financial employees. With increasing literacy in Planning, Budgeting and Estimation, employees of PT. Medikarya Utama are expected to be able to carry out operational efficiency of the company.
Comparison Of Corporate Bankruptcy Predictions Based On The Altman Model And Springate Approach: Case Study of the Technology Sector Listed on the IDX for the 2021-2023 Period Hidayat, Ahsan Nurfalah; Mutmainah, Isbandriyati; Marnilin, Feni
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.2690

Abstract

This study was conducted to determine the financial performance of technology sector companies from the analysis of bankruptcy prediction using the Altman Z-Score and Springate S-Score methods and compare the accuracy and type error of the two methods in the 2021-2023 period. This study uses secondary data obtained from the Indonesia Stock Exchange using quantitative descriptive analysis techniques. The determination of the sample in this study uses a nonprobability sampling method, precisely with a purposive sampling technique. The results of this study show that based on the Altman Z-Score method, there are 4 technology sector companies that have the potential to experience bankruptcy for 3 consecutive years, including ATIC, DIGI, CASH, ENVY. Based on the Springate S-Score method, it is indicated that 4 companies have the potential to go bankrupt for 3 consecutive years, including DIGI, CASH, ENVY, CYBR. The accuracy and type error rate obtained for three years in technology sector companies based on the Springate S-Score method resulted in a higher accuracy of 72% in 2022 with lower type errors compared to the Altman Z-Score method. Keywords: Technology Sector, Bankruptcy, Altman Z-Score, Springate S-Score
Performance Measurement Analysis of Athallah Primary Clinic Using Balanced Scorecard Method Approach Zibran, Muhamad Haikal; Setiawan, Ade Budi; Melani, Maria Magdalena
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2781

Abstract

Performance measurement has always been a benchmark for business success, including the type of health service business at Athallah Pratama Clinic. This study uses quantitative descriptive analysis. The aim of this research is to measure performance at the Klinik Pratama Athallah with the concept of a Balanced Scorecard approach from four perspectives, namely: financial perspective, customer perspective, internal business process perspective and growth and learning perspective. The data analysis method used is comparative analysis, namely by comparing the performance measurements that have been achieved by Klinik Pratama Athallah with the performance measurements that have been achieved using the Balanced Scorecard method approach with the total score. It is hoped that the results of this research will mean that Klinik Pratama Athallah can implement performance measurement using the Balanced Scorecard method approach because the large score can show "Good" results over a period of 2 years.
Factors Influencing Motor Vehicle Tax Compliance in Sukabumi Regency Setiawan, Angga Permana; Hambani, Susy; Aziz, Ayi Jamaludin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2782

Abstract

This research aims to examine the influence of tax knowledge, taxpayer awareness, taxpayer income, and tax sanctions on motor vehicle taxpayer compliance in Sukabumi Regency. This research uses quantitative methods with surveys as a data collection technique. The population in this study includes all taxpayer vehicles registered at the PPPD Sukabumi 1 Cibadak Regency Area, totaling 369,165 taxpayers. A sample of 100 motor vehicle taxpayers was selected using a probability sampling technique with a simple random sampling method. The research results show that tax knowledge, taxpayer awareness, taxpayer income, and tax sanctions simultaneously have a positive influence on motor vehicle taxpayer compliance. Partially, tax knowledge and taxpayer awareness do not have a positive influence on motor vehicle taxpayer compliance, while taxpayer income and tax sanctions have a positive influence on motor vehicle taxpayer compliance.

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