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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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Pengaruh Dewan Komisaris Dan Komite Audit Terhadap Kinerja Keuangan Perbankan Syariah Yang Terdaftar Di Bank Indonesia Mulianita, Asti; Sutarti, Sutarti; Triandi, Triandi
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 1` (2019): JIAKES Edisi April 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

The research is aimed at studying (1) the impact of Board of Commissioners on the financial performance of sharia banking listed in Bank Indonesia for 2011-2014 periods, (2) the impact of Audit Committees on the financial performance of sharia banking listed in Bank Indonesia for 2011-2014 periods, and (3) the impact of Board of Commissioners and Audit Committees on the financial performance of sharia banking listed in Bank Indonesia for 2011-2014 periods. The population is all sharia banks listed in Bank Indonesia during the 2011-2014 periods amounted of 11 banks. Samples were selected through purposive sampling. The analysis techniques used are classical assumption and double linear regression test. The results show that Board of Commissioners has significantly negative impact on the financial performance of sharia banking. Meanwhile, the Audit Committees has no impact on the same subject. Both Board of Commissioners and Audit Committees impacted the financial performance of sharia bank significantly.

Pengaruh Penerapan Penurunan Nilai Aset Tetap Menurut Psak 48 Terhadap Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pertiwi, Ayu Rahmaniar; Sutarti, Sutarti; Hasibuan, David H M
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 1` (2019): JIAKES Edisi April 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Fixed assets are tangible assets owned and used in production or providing goods and/or services, for rent to other parties or for administrative purposes and are forecasted to be made of service for more than a period of time and occasionally decreased in value due to the unrecoverable amount of the expected return compared to its booked value. Fixed assets decrease happens when the carrying amount/book value is higher than the expected recoverable amount. Recoverable amount is the higher value produced by the fair value when subtracted by selling cost and value in used. This research is designated to investigate the application of accountancy on the decreasing values of fixed assets on financial reports of manufacturing companies, whether they are already in accordance with the PSAK 48 (2014 revision); and to determine the effect of impairment of fixed asset value to the financial statements of manufacturing companies. This study uses descriptive-qualitative analysis and purposive sampling in the sample selection in which suitable for the applied criteria, and obtained 5 sample of 143 manufacturing companies. The data used are of secondary one obtained by downloading from the Indonesian Stock Exchange site. The study shows that most companies have complied to the PSAK 48 (2014 revision). Where of the 5 sample companies, 1 of them found to have released an inappropriate decreased fixed asset value in their notes of financial statements of 2015 and 2014. Based on the analysis, this indicates that fixed asset decrease has a negative influence and it is proven by fixed asset value presented in the financial statement and disclosed in the notes that its booked value is higher than the expected return, and that there is fixed assets value decrease acquired and recognized in the comprehensive income statements.

Analisis Sistem Akuntansi Persediaan Bahan Baku Dalam Upaya Meningkatkan Pengendalian Intern Wahyuni, Iis; Wulan, Ratna Sekar
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 1` (2019): JIAKES Edisi April 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Raw material inventory control is a problem issue faced by manufacturing companies where the balance of raw material inventory based on company records is not relevant to the balance of raw material inventory in the warehouse. The company must control the raw material inventory balance effectively. Control of raw material inventory systems can be measured when the recorded data are of equal amount when compared to the physical materials in the warehouse. This study is aimed at investigating how companies control its system of accounting for raw material inventories as an effort to improve internal control. The method applied in this study is qualitative descriptive analysis. The result of the study show that when a company uses a system of accounting for raw material inventories starting from the procedure for receipt of raw material inventories from suppliers to the procedure of raw material inventory in the warehouse. The company can get the order of raw materials that are ordered from the supplier, facilitating the fulfillment of raw materials needed in the production division, minimizing the loss of raw materials in warehouses, increasing the relevance of stock data in systems with stock in warehouses. Still, there are violations to the procedures found, most specifically in the procedure for requesting goods in the warehouse and returning warehouse goods. These violations are due to the flexibility of the standard procedures and warehouse access that is found rather loose to the production division, so as to cause the difference in stock between the stocks of raw material in the warehouse with the stock of raw materials in the system. We can conclude that the increasing internal control of raw material inventories will result in the more effective and efficient costs incurred by the company because it minimizes the risk of fraud and negligence of work.

Analisis Penyebab Pembetulan Spt Ppn Sebagai Pemenuhan Kewajiban Pelaporan Spt Ppn. (Studi Kasus Pt. Pgp) Yuliandi, Yuliandi
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 1` (2019): JIAKES Edisi April 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Taxes are the backbone of development, due to its contribution of more than 75% of total state revenues. Value added tax (VAT) in our country adheres to a self assessment system, which means that taxpayers calculate, deposit and report their own tax obligations, so the possibility of errors in reporting VAT Reporting (SPT) is still common issues. If an error occurs after the VAT SPT has been reported, taxpayers are obliged to submit correction of the VAT SPT that has been reported. This study uses a quantitative descriptive method with a case study approach. The obtained and collected data were then processed to make known what causes correction of VAT SPT at PT.PGP during 2016-2017. The results showed that the cause of the VAT SPT correction owing to errors when issuing invoice. Such errors arised due to request from the customers, editorial differences in the invoice, and the date of the invoice, and there were also issues in time compliance.

Analisis Pengakuan, Pengukuran dan Pengungkapan Imbalan Pasca Kerja Berdasarkan PSAK No. 24 (revisi 2013) dan Dampak Perubahannya terhadap Laporan Keuangan Pada Perusahaan Yang Terdaftar Dalam Bursa efek Indonesia Fadillah, Dilla Nurul; Triandi, Triandi
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 2 (2019): JIAKES Edisi Agustus 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Every established company certainly hopes that the company can grow rapidly, advance and have a long life. The survival of a company depends very much on what the company produces through the performance of the workers in the company. A worker will give a maximum performance if they get satisfaction from the results of their work. The satisfaction of these workers can be given through employee benefits that are appropriate for their work. With employee benefits, workers will provide maximum and good performance and have a sense of loyalty to the company. The purpose of this study was to find out how the application of PSAK No.24 (revised 2013) regarding post-employment benefits in a company, the suitability of recognition, measurement and disclosure and the impact of the application of PSAK No. 24 (Revised 2013). The author conducted research at PT. Indonesian Telecommunications.Tbk and PT. Blue Bird.Tbk. The results of the study show that the two companies have implemented post-employment benefits in accordance with PSAK No.24 (revised 2013). PT Telekomunikasi Indonesia.TbK implements both post-employment benefits programs, namely defined benefits and definite contributions, while for PT. Bird Bird.Tbk only implements a defined contribution program. Because both companies have implemented PSAK No. 24 (Revised 2013) which took effect on January 1, 2015 then the financial statements of the two companies must be reviewed. Therefore, both companies should maintain their consistency in implementing PSAK No.24 in accordance with the applicable regulations. Because employee benefits are a large operating expenses of the company and can affect the company's profit.

Analisis Perlakuan Akuntansi atas Pendapatan Premi dan beban klaim Sesuai PSAK No. 28 pada PT. Asuransi Astra buana Nataldy, Christian; Pardede, Robert Pius
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 2 (2019): JIAKES Edisi Agustus 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

The development of the insurance industry is currently undergoing quite good progress. Based on data from OJK, the insurance industry has experienced an average growth of 16% for the past 4 years. This can be seen from the progress in investment growth which reached 14.40% and premium growth of 21.00%. This growth occurs because of the role of the insurance industry in serving the community to overcome risks. The insurance company will take the risk of the possibility that might occur to the community, such as loss or damage to the vehicle, fire, or the loss of natural disasters. The main source of insurance company income is from the sale of an insurance policy, which is in the form of insurance premiums given by the insured. And the insurance company's main burden is claim expense. Expenses incurred by insurance companies for reimbursement for a number of losses incurred by the insured. The purpose of this study was to find out how the accounting treatment of premium income and claim expenses in accordance with PSAK No. 28 at PT. Asuransi Astra Buana/PT. AAB. The results of the analysis of the accounting treatment of premium income and claim expenses at PT. AAB is in accordance with PSAK No. 28. Premium income is recognized and recorded at the time of issuance of the policy and presented in the financial statements in the form of gross premiums, premiums paid to reinsurers and a decrease (increase) in premiums which are not yet income. While claim expenses are recognized and recorded when the company arises to fulfill claims. Claim expenses are presented in the financial statements in the form of gross claims, reinsurance claims received from reinsurers and an increase (decrease) in estimated own retention claims. Compliance with PSAK No. 28 which has been carried out by PT. AAB needs to be maintained, in line with the developments in the PSAK, to avoid any errors in the recognition of premium income and claim expenses.

Penerapan Sistem Informasi Accurate Versi 5 terhadap Penyusunan Laporan Keuangan (Studi Kasus Pada CV Percetakan Karya) Riyadi, Muhammad Azhar; Rouf, Abdul
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 2 (2019): JIAKES Edisi Agustus 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Such rapid development in the business world, especially for SMEs, will greatly JIAKES Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 â€“ 7852 JIAKES Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 â€“ 7852 JIAKES Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 â€“ 7852 JIAKES Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 â€“ 7852 JIAKES Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 â€“ 7852 JIAKES Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 â€“ 7852 JIAKES Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 â€“ 7852 JIAKES Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 â€“ 7852 JIAKES Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 â€“ 7852 JIAKES Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 â€“ 7852 JIAKES Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 â€“ 7852 JIAKES Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 â€“ 7852 JIAKES Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 â€“ 7852 JIAKES Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 â€“ 7852 JIAKES Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 â€“ 7852 JIAKES Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 â€“ 7852 JIAKES Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 â€“ 7852 JIAKES Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 â€“ 7852 JIAKES Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 â€“ 7852 strengthen competitiveness between the scale of the company. The business development must be a concern for business owners to improve the quality of their business. The company must process the data resulting from its business operations into valuable information for quick and accurate decision making, in order to know how the business development is able to compete or not with its competitors. Information technology is said to help SMEs in providing the infrastructure needed to provide the right information for their users. The purpose of this research is to see how accurate program help business owners in preparing financial statements. This type of research is a qualitative descriptive type by conducting observations and interviews directly to CV Percetakan Karya. The result of this study shows that the accurate program can make easier to compile CV Percetakan Karya financial statements, the resulting report in the form of income statement and balance sheet report. The accurate program also makes easier fo CV Percetakan Karya to entry transaction data into the accurate program. The accurate program can provide detailed and complete financial statements, so companies can easily analyze the financial statements.

Pengaruh ROA, CR dan Quick Ratio terhadap Return Saham PT Astra Agro Lestari Tbk Periode 2007 - 2017 Ilmiyono, Agung Fajar
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 2 (2019): JIAKES Edisi Agustus 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Financial ratios are used to assess management performance in a period of reaching the target as determined. The purpose of this study is (1) to find out how much the partial influence of roa, cr and quick ratio have on stock returns on PT Astra Agro Lestari Tbk for the period 2007-2017. (2) to find out how much influence together returns on assets, current ratio and quick ratio to stock returns on PT Astra Agro Lestari Tbk for the period 2007-2017. The analytical method used in this study is descriptive statistics. Data was tested using E-Views 10. Partial testing with the t test gets the return on assets and the current ratio does not significantly influence stock returns. Whereas the quick quick ratio has a significant effect on stock returns. Simultaneous test results with f test, namely roa, cr and quick ratio together do not significantly influence stock returns.

Analisis Penerapan Pajak Pertambahan Nilai pada PT Sarana Aspal Nusantara Sutomo, Hadi
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 2 (2019): JIAKES Edisi Agustus 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

This resecarh was conducted with the aim to find out whether the application of Value Added Tax to the company is in accordance with applicable tax regulations. The research was carried out by analyzing the collection, calculation, payment and reporting of Value Added Tax. The data sampel used in this research is the VAT Report at PT. Sarana Aspal Nusantara for the periode of 2016 â€“ 2017. The results showed that the company had implemented Value Added Tax in accordance with the applicable tax provisions. However there was still Correction to the noficication letter or monthly VAT report, while the occurrence of these corrections was due to several factors such as the replacement of tax invoice, cancelation of tax invoice, and other factors. Therefore for future research the analysis data related to the application of Value Added Tax must be expanded and not only limited to VAT Notification Letter but also to all matters that have relevance to Value Added Tax so that the research results are expected to be more optimal

Compliance Audit Sebagai Alat Untuk Mendorong Tercapainya Tujuan Organisasi (Studi kasus pada Hotel The 101 Suryakencana Bogor) Khairunnisa, Nova; Yuliandi, Yuliandi
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 2 (2019): JIAKES Edisi Agustus 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

The purpose of this study was to determine the implementation of compliance audit at The 101 Suryakancana Bogor Hotel, knowing the achievement of Bogor 101 The Hotel Suryakancana through a predetermined procedural policy, and knowing whether compliance audit is influential in achieving the 101 The Suryakancana Bogor Hotel goal. The method used in this study is a qualitative descriptive method. This method aims to understand the phenomena that occur based on existing theories compared to practice when conducting research in the field. The author explains the implementation of compliance audit, achievement of organizational objectives, and compliance audit as a tool to achieve organizational goals. The results showed that the implementation of compliance audit at The 1O1 Suryakencana Hotel Bogor was conducted through five stages: audit planning, audit testing and evaluation, reporting of audit findings, recommendations and monitoring and follow-up. Audit Compliance at The 1O1 Suryakencana Bogor Hotel can be said to be "Good" because it has an average value of 5 in period I and period II auditing and does not experience a change in criteria. In its achievement and service goals, The 1O1 Suryakencana Bogor Hotel has provisions and standards or SOP (Standard Operating Procedures) and rules regarding grooming for employees to provide a good image to guests staying at the hotel. The implementation of grooming and SOP regarding the arrival of guests has been carried out well, but there are several stages and rules that are not obeyed by the relevant department staff, so the stages and rules cannot be fully achieved. The implementation of compliance audit at The 1O1 Suryakencana Hotel Bogor has been running well, especially in hotel services, evidenced by reduced audit findings in period I and period II and findings between period I and period II are not the same and not repeated. Additionally, hotel revenue receipts after the first audit period experienced an increase in the following month Achievement of the objectives of the hotel is increasingly achieved. Satisfaction and comfort of guests or customers are also fulfilled supported by the image provided by the hotel through its employees and compliance with applicable procedures.

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Budi Setiawan

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Editorial Address
Kampus Institut Bisnis dan Informatika Kesatuan Jalan Ranggagading No. 1 Bogor 16123

Location
Kota bogor,

Jawa barat

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

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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