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<![CDATA[Peranan Internal Audit Dalam Pengendalian Internal Piutang Pada PT. Pos Indonesia Persero Cabang Depok ]]>
<![CDATA[Fatimatuzzahro, Marina]]>;
<![CDATA[Sudaryanto, Edy]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 2 (2019): JIAKES Edisi Agustus 2019 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v7i2.239
<![CDATA[Internal Audit functions to assess the results of the activities of an organization. The assessment consists of assessing organizational structure, planned activities, policies, employee performance, and compliance with procedures. Internal Audit is needed in organizations or companies that are engaged in production and services, to direct the company's operations, prevent the use of the system, and protect accounts receivable. Internal audit works independently on the company by conducting checks and evaluations that produce suggestions in the form of improvements to the management and control of the entities examined in this case are receivables. The purpose of this study was to find out how the role of internal audit, to solve problems and the efforts made in internal control of receivables at PT. Pos Indonesia Persero Depok Branch. The research method used is descriptive qualitative, by collecting data related to existing problems in the company, in accordance with the basics of the theory studied. Data collected, used to solve existing problems. The results of the study show that internal audit implementation at PT. Pos Indonesia Persero Depok Branch has been good, so the control of accounts receivable has been running properly. Supervision of the company's performance must continue to be carried out by the internal audit so that there are no violations and improvements to the audit results are carried out according to input from the Internal audit. In addition, the internal audit should understand the activities of the auditee (the audited party), so that in conducting the audit as expected.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Solvabilitas, dan Profitabilitas terhadap Audit Delay (Study empiris pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[Alawiah, Magfira]]>;
<![CDATA[Hasibuan, David HM]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 2 (2019): JIAKES Edisi Agustus 2019 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v7i2.240
<![CDATA[Timeliness in financial reporting is an obligation for companies listed on the Indonesia Stock Exchange to submit periodic financial report. Delay in financial reporting will have a negative effect on a company, because it may indicate the existence of financial problem within the company. The length of time of an audit conducted by an auditor can be seen from the time different between the financial statment date and the date the auditor’s report was signed in the financial statement. The time different is often called an audit delay. The longer the auditor completes the audit, the longer the audit delay is. If the audit delay is long, the delay in submitting financial statment to stakeholders will be longer. Prompt financial reporting is essential to maintain the accuracy of information presented in the financial statement. The purpose of this study is to identify and explain the influence of Firm Size, Solvability, and Profitability to Audit Delay. The population used is Banking Company listed on Indonesia stock Exchange during the period 2015-1017. The variables used in this research are Firm Size, Solvability, and Profitability. The data used is the company’s financial statements are published through the website www.idx.co.id. Data colletion method used is purposive sampling method. Analysis of the data in this study using classic assumption test, multiple linear regressioin analysis and hypothesis testing. Based on the research that has been done can be the concluded that the partial factor Firm Size significant effect on Audit Delay while the Solvability and Profitability has no significant effect on Audit Delay. Simultaneously factor Firm Size, Solvability and Profitability effect on audit Delay the R Square value is 0.242 indicates that 24,2% of Audit Delay cab be explained by the independent variables used in the study, while the remaining 75,8% is explained by other variables.]]>
<![CDATA[Analisis Perhitungan, Pencatatan, Penyetoran dan Pelaporan Pajak Penghasilan 21 Pada RS Vania Bogor Tahun 2015 - 2016 ]]>
<![CDATA[Prihatono, Yudha Pratama]]>;
<![CDATA[Sutomo, Hadi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 2 (2019): JIAKES Edisi Agustus 2019 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v7i2.241
<![CDATA[This research was conducted at Vania Bogor Hospital which is located at Jalan Siliwangi No.42, Sukasari, Bogor Timur, Kota Bogor, West Java 16142. The purpose of this study was to find out the Suitability of Calculation, Deposit and Reporting at Vania Bogor Hospital in 2015-2016 by Regulation The Director of Tax as stated in PER 32 / PJ / 2015 and PER 16 / PJ / 2016 and Knowing the Suitability of Recordings conducted by Vania Bogor Hospital with generally accepted Accounting Standards. This research is a qualitative research with a descriptive approach. This method is used with the aim to answer and provide an overview of the analysis of calculation, recording, depositing and reporting PPh Article 21. The analysis method used by the writer is descriptive qualitative writing, which is an attempt to collect and compile a data, then analyze the data . Descriptive analysis is the data collected is in the form of numbers. The results of the research show that the calculation, recording, depositing and reporting conducted by Vania Bogor Hospital is in accordance with the generally accepted tax regulations and accounting standards. However, there are some SPT for Correction Periods in Reporting that were carried out by Vania Bogor Hospital which was caused by being wrong in calculating the number of employees. For Vania Bogor Hospital employees who are responsible for Article 21 PPh, it is advisable to do the right calculation between the number of employees who are still working and the number of employees who are no longer working at Vania Bogor Hospital.]]>
<![CDATA[Evaluasi Pengakuan Pendapatan dan Beban Kontrak serta Pengaruhnya Terhadap laba Perusahaan Konstruksi Sesuai PSAK 34 Revisi 2010 ]]>
<![CDATA[Bryan, Bryan]]>;
<![CDATA[Hastoni, Hastoni]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 1 No 3 (2013): JIAKES Edisi Desember 2013 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v1i3.242
<![CDATA[Constructions services company has unique characteristics, where the consctruction project arenot all resolve in one accounting period and generally conducted in mid-construction. Necessitatingspecial metods used by construction companies to claim there income and the burden by payingattention to stage of completion of contract activity. The use of methods that are not appropriaterevenue recognition will affect the recognition of expenses that impact the company’s periodicearnings. The research objective was to evaluate the method of recognition revenue and expenses onits construction contract with the Financial Accounting Standards, IAS 11 which came into forceeffectively on 2012. With to have validity of IAS 11 in the year 2012, expected the company whichis engaged in construction services are able to apply IAS 11 in the implementation of recognitioncontract revenue and expenses. Research on the author is in the PT Kreasinta Namora located onJl. Kalibata Tengah 17A No 12 South Jakarta is a company engaged in building constructionsand interior design. The result showed that PT Kreasinta Namora has been followed andimplemented showed that PT Kreasinta Namora has been followed and implemented by both theFinancial Accounting Standards, contract revenue and contract expenses associated withconstruction contracts are recognized at their respective jobs as revenue and expenses with respect tothe contract activity (percentage of completion), in accordance with IAS 11.]]>
<![CDATA[Peranan Pengendalian Internal Sebagai Alat Bantu Manajemen Dalam Pengamanan Pemberian Kredit Mikro ]]>
<![CDATA[Kusuma, Dewi Puspa Wijaya]]>;
<![CDATA[Hasibuan, David HM]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 1 No 3 (2013): JIAKES Edisi Desember 2013 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v1i3.243
<![CDATA[Bank, as financial institutions in banking, is a unique and exciting company to be exploredfurther because the bank as intermediary media have an important role and more or less influencedthe development of a country's interconnected economy, especially in Indonesia. Given the bank'sunderstanding of itself as an institution that functions as a funding channel to the communitiesthat need, it iscertainly not free from two things likely happened to the bank itself, could lead to thepositive impact of increased interest earned from lending or risk of the debtor problematic.Evaluation conducted to determine whether internal controls are adequate conducted by thecompany and assist management in securing credit. Research on the author is in the PT. Bank XCluster Micro Business Unit (Central Branch) located in Bogor. PT. Bank X is a companyengaged in banking. Based on the results obtained from the authors note that the company'sinternal controls are carried out in the PT. Bank X is represented by the Cluster Manager isadequate. Control is inadequate because it was the clarity of separation of duties, creditauthorization, and appropriate documents. Internal control is performed by the Cluster Manager isupdated from time to time. The results of a study conducted by researchers showed that the internalcontrol carried out by PT. Bank X was instrumental in securing the provision of credit and internalcontrol systems are contained in the PT. Bank X has been inadequate. This can be seen from eachof the components that make up the internal controls at PT. Bank X. With the separation ofduties, imposed credit policy and authorization functions loans are already well underway. It isalso seen from the Internal Control Flowchart Questionnaire and that the company has met all fivecomponents of internal control system according to COSO. Credit system and its protection goeswell and there is evidence that in accordance with the loan documents.]]>
<![CDATA[Anggaran Biaya Sebagai Alat Pengendalian Manajemen Pada PT Asuransi Jiwasraya (Persero) Bogor ]]>
<![CDATA[Alfian, Dicky]]>;
<![CDATA[Iriyadi, Iriyadi]]>;
<![CDATA[Pramiudi, Udi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 1 No 3 (2013): JIAKES Edisi Desember 2013 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v1i3.244
<![CDATA[One way to define the company's goals is to create a plan, one that cost planning is essential inthe operation of the company activity. Preparation, control, until the realization of the budget is animportant factor in the control of management. Good management control will be reflected from asound budget planning from start budgeting to realization in which the control of the use of thebudget includes the cost of the company. The purpose of this study was to determine the function ofa planning application to the realization anggarabn budget costs play an important role in themanagement control process in order to achieve the goals set previously by the company. Theresearch was conducted by the author. PT. Asuransi Jiwasraya (Persero) Bogor is located atPajajaran Street 45 Bogor. The results of this study show that the variance resulting from budgetplanning to the realization greatly affects the level of management control of the company. In otherwords, the efficiency of which is determined by the value of variance budget planning process aswell as cost control processes that will better demonstrate the value of the level of managementcontrol of the company.]]>
<![CDATA[Penerapan Metode Economic Order Quantity Dalam Mewujudkan Efisiensi Biaya Persediaan STUDI KASUS PADA PT. SETIAJAYA MOBILINDO BOGOR ]]>
<![CDATA[Herawan, Chandra]]>;
<![CDATA[Pramiudi, Udi]]>;
<![CDATA[Edison, Edison]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 1 No 3 (2013): JIAKES Edisi Desember 2013 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v1i3.245
<![CDATA[Inventories are important in making sales for the company to meet consumer demand, so asexpected to be able fill up market needs and utilize existing opportunities to earn income. Ownedstock company must supply the optimum value, so as to meet every demand with minimum cost.then the company can use the method of economic order quantity (EOQ) calculation of theoptimum amount of inventory. By using the EOQ method is the cost incurred for the procurementof supplies to be more minimal. The purpose of this study was to determine how theimplementation of the EOQ method and inventory costs that occurred in the company, as well as tofind out how the role of the EOQ method in the company stock cost efficiently. Research on theauthor is in the PT. Setiajaya Mobilindo Bogor. PT. Setiajaya Mobilindo Bogor is a companywhich engaged in sales, service and spareparts. The results obtained by the method of economicorder quantity (EOQ) ordering the company to find out how economical for each inventory itemand find out the frequency of bookings for a period and when ordering goods to be redone, so thedemand for goods can be satisfied in the maximum. Thus the economic order quantity (EOQ)method important to act in efficient of suppy cost in that company.]]>
<![CDATA[Studi Komparatif Sistem Bagi Hasil Pembiayaan Mudharabah dan Sistem Bunga Kredit Pinjaman ]]>
<![CDATA[Yanuar, Deni]]>;
<![CDATA[Rosita, Siti Ita]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 1 No 3 (2013): JIAKES Edisi Desember 2013 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v1i3.246
<![CDATA[The development of Islamic banking in indonesia is getting better, a lot of banks that finallyopened a subsidiary engaged in the field of sharia or islamic business units. This is because theopening of the eyes of society Indonesia will practice usury in haram banks and conventionalbanking practices that want to locate in the halal In religion views. With this research, it,s expectedtobe made public is more aware of such differences, particlarly regarding concepts for results andinterest.The Research method is qualitative data analysis methods. This analysis aims to find outwhether the system applied by the object of research in accordance with theories that have beenstudied. Awarding of costs of the customer either in financing or in financing credit mudharabahby Bank Syariah X and Bank X not off of the various procedures that have been recorded on thecompany’s manual and various kinds of analysis. With meet procedure credit financingdetermined, the credit financing can work smoothly and can be done in management too. Infunding there are elements that is essential for survival bank. In mudharabah financing, theelements is a benefit sharing (for a results) that is, process benefit-sharing among owner funds andfund management according calneh the agreed. To financing credit, the element called interest,namely additional worn into transactions lending money. There are diffrences in the system for theresults and system interest,of them calneh agreement beginning, profit banks and customer andothers.]]>
<![CDATA[Peranan Penerapan Sistem Persediaan Just In Time Terhadap Hasil Produksi STUDI KASUS PADA TOKO GROSIR SEPATU VILEVA BOGOR ]]>
<![CDATA[Gustini, Tini]]>;
<![CDATA[Efrianti, Desi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 1 No 3 (2013): JIAKES Edisi Desember 2013 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v1i3.247
<![CDATA[The purpose of this study was to determine the role of the implementation of Just In Timeinventory system to store the products at wholesale shoes Vileva. The data will be used by theauthors is a collection of processes from the initial production orders, production process, until thefinal product produced and the documents related to the overall process is used as supportive data inthe discussion. Evaluation of the role of the application of a suitable and appropriate inventoryneeds to be done as a step to achieve efficiency and effectiveness of production where raw materialsare not required to be expensive. The role of the application of just-in-time inventory system shouldbe reviewed if it matches the type of business. The Result of the research shows that theimplementation of Just In Time inventory system has a positive role for wholesale shoe store Vilevaorder to make the process of production which is the inventory system to minimize waste of spaceand cost efficiencies that may result from the inventory. It can be seen from the production processthat begins with the analysis of raw material usage, and purchase raw materials directly to dowhen a customer order is approved and ready for execution of production processes. And then targetand producing results in accordance with the order can be achieved. With the purchase of rawmaterials directly, then there is no risk, cost of storage, and treatment of raw materials which maybe incurred.]]>
<![CDATA[Peranan Program Accurate Accounting Terhadap Efektivitas Pencatatan Laporan Penjualan Kredit ]]>
<![CDATA[Yuliana, Hana]]>;
<![CDATA[Triandi, Triandi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 1 No 3 (2013): JIAKES Edisi Desember 2013 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v1i3.248
<![CDATA[Accounting information systems is a very important thing in an enterprise to support theoperational activities and to make the process of identification and decision making easier. Inaddition accurate relevant, complete and on time information is one of vitalneeds of the enterprisein running business. The purpose of this research is to find out how a accurate program has animportant role relating to the effectiveness of credit sale report. By conducting this research, it’sexpected to provide advantage for all sides related, so that they see how the role of accurate programto the effectiveness of credit sale report. By conducting this research, it’s expected to provideadvantages for all sides related, so that they see how the role of accurate program to the effectivenessof credit sale report will be. The result of this research shows that an accurate program is able toincrease the quality of sale report information at PT. Golden Citra Dinamika. By certain speed,the time can be made thrifty in data input processing and report equipping, it can be gottenaccurate dara, the completeness of data yielded can meet the enterprise’s goal. The accurateprogram is able to facilitate operational process and make it more detail in presenting the report, sothe owners will be able to analyze all transactions clearly.]]>
