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Jurnal AkunStie (JAS)
Published by Universitas Bina Insan Lubuklinggau
ISSN : 25022911     EISSN : 2656887X     DOI : https://doi.org/10.32767/jas.v6i2
Core Subject : Economy,
Economics, Econometrics & Finance
Menyajikan artikel hasil penelitian akutansi yang meliputi semua bidang ilmu diantaranya Akuntansi Keuangan, Akuntansi Biaya, Akuntansi Manajemen, Akuntansi Pemerintahan, Akuntansi Penganggaran, Akuntansi Perpajakan, Akuntansi Forensick
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 7 No 1 (2021): Jurnal Akun STIE (JAS) Juni" : 6 Documents clear
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DI USAHA KECIL DAN MENEGAH (UKM) KOPI BUBUK G19 KOTA LUBUKLINGGAU Dewi Anggraini; Mayang Sari
Jurnal AkunStie (JAS) Vol 7 No 1 (2021): Jurnal Akun STIE (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v7i1.1356

Abstract

Penelitian ini dilakukan di Industri Kopi Bubuk G19 Kota Lubuklinggau. Penelitian ini bertujuan untuk mengetahui Sistem Informasi Akuntansi Penjualan yang diterapkan pada Kopi Bubuk G19 Kota Lubuklinggau. Teknik pengumpulan data yang digunakan adalah wawancara, teknik observasi, dan dokumentasi. Metode yang digunakan adalah metode kualitatif yaitu membandingkan teori yang ada dengan Sistem Informasi akuntansi Penjualan yang sudah digunakan pada Kopi Bubuk G19 Kota Lubuklinggau dan disajikan dengan bentuk uraian. Sumber data yang digunakan yaitu data primer dan sekunder. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi Penjualan pada Kopi Bubuk G19 Kota Lubuklinggau memiliki kekurangan yaitu untuk dokumen yang digunakan dalam Surat order penjualan masih belum ada, dokumen ini biasanya digunakan untuk mencatat pesanan yang diterima dari pelanggan dan belum adanya surat jalan yang digunakan untuk mengantar barang kepada pelanggan. Sistem Informasi Akuntansi Penjualan pada Kopi Bubuk G19 sudah cukup baik. Rekomendasi untuk industry Kopi Bubuk G19 untuk melengkapi dokumen-dokumen yang masih belum ada.
ANALISIS LIKUIDITAS, SOLVABILITAS, DAN RENTABILITAS TERHADAP KINERJA KEUANGAN PADA KOPERASI KREDIT BAKTI HUSADA LUBUKLINGGAU Ardayana Ardayana; Eri Triharyati; Agustinus Samosir
Jurnal AkunStie (JAS) Vol 7 No 1 (2021): Jurnal Akun STIE (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v7i1.1382

Abstract

The purpose of this study was to determine the financial condition of the Bakti Husada Lubuklinggau Credit Cooperative in 2015-2019 using Liquidity, Solvency, and Profitability Analysis. The problem in this research is that there are fluctuations in the number of current assets, total assets, remaining operating results, and total debt. Data collection techniques by observation, documentation and interviews. The results of the research for liquidity analysis using the current ratio and cash ratio using the standard ratio measurement based on the regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia in 2006, shows that the Current Ratio Value from 2015-2019 is categorized as very unhealthy while the cash ratio value is categorized as healthy. Solvency analysis using Debt to Asset Ratio and Debt to Equity Ratio, for Debt to Asset Ratio in 2015, 2016, and 2017 is categorized as unhealthy while 2018 and 2019 are categorized as very unhealthy. The Debt to Equity Ratio in 2015 – 2019 is categorized as very unhealthy. Judging from the profitability ratio in terms of ROA and ROI, it can be stated, based on ROA and ROI. In 2015, 2016, 2017 and 2018 they were in the healthy category, while in 2019 they were in the fairly healthy category.
EVALUASI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) SD NEGERI HARAPAN MAKMUR KABUPATEN MUSI RAWAS KECAMATAN MUARA LAKITAN Yuli Nurhayati; Dondy Ekki Deonardo
Jurnal AkunStie (JAS) Vol 7 No 1 (2021): Jurnal Akun STIE (JAS) Juni
Publisher : LPPM Universitas Bina Insan

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

Abstract

The School Operational Assistance Fund (BOS) is a government program which is basically for the provision of non-personnel operating costs for basic education units as the implementer of the compulsory education program. The analytical method used is descriptive qualitative analysis method. The results show that (1) Planning for BOS funds is in accordance with the 2019 BOS Technical Guidelines because it is seen from Government Regulation Number 3 of 2019 concerning education funding from BOS funds obtained by SD Negeri Harapan Makmur which comes from the State Budget (APBN) for 2019 is IDR 157,600,000 / year, - (2) Implementation of BOS funds, especially the allocation is in accordance with the 2019 Technical Guidelines for BOS, because in the allocation, filling in dapodikdasmen data (3) the distribution of BOS funds is in accordance with the 2019 technical guidelines, namely by going through two stages (4 ) The use of BOS funds is in accordance with the 2019 Technical Guidelines for BOS, in the form of 11 components that can be funded by BOS funds. (5) not all of the supervision has been carried out due to the lack of direct supervision from the school committee (6) Reporting the accountability of BOS funds is in accordance with the 2019 Technical Guidance, only there are no banners information, and for external reports it is in accordance with the reports made every quarter.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DI USAHA KECIL DAN MENEGAH (UKM) KOPI BUBUK G19 KOTA LUBUKLINGGAU Anggraini, Dewi; Sari, Mayang
Jurnal AkunStie (JAS) Vol 7 No 1 (2021): Jurnal Akun STIE (JAS) Juni 2021
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v7i1.1356

Abstract

Penelitian ini dilakukan di Industri Kopi Bubuk G19 Kota Lubuklinggau. Penelitian ini bertujuan untuk mengetahui Sistem Informasi Akuntansi Penjualan yang diterapkan pada Kopi Bubuk G19 Kota Lubuklinggau. Teknik pengumpulan data yang digunakan adalah wawancara, teknik observasi, dan dokumentasi. Metode yang digunakan adalah metode kualitatif yaitu membandingkan teori yang ada dengan Sistem Informasi akuntansi Penjualan yang sudah digunakan pada Kopi Bubuk G19 Kota Lubuklinggau dan disajikan dengan bentuk uraian. Sumber data yang digunakan yaitu data primer dan sekunder. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi Penjualan pada Kopi Bubuk G19 Kota Lubuklinggau memiliki kekurangan yaitu untuk dokumen yang digunakan dalam Surat order penjualan masih belum ada, dokumen ini biasanya digunakan untuk mencatat pesanan yang diterima dari pelanggan dan belum adanya surat jalan yang digunakan untuk mengantar barang kepada pelanggan. Sistem Informasi Akuntansi Penjualan pada Kopi Bubuk G19 sudah cukup baik. Rekomendasi untuk industry Kopi Bubuk G19 untuk melengkapi dokumen-dokumen yang masih belum ada.
ANALISIS LIKUIDITAS, SOLVABILITAS, DAN RENTABILITAS TERHADAP KINERJA KEUANGAN PADA KOPERASI KREDIT BAKTI HUSADA LUBUKLINGGAU Ardayana, Ardayana; Triharyati, Eri; Samosir, Agustinus
Jurnal AkunStie (JAS) Vol 7 No 1 (2021): Jurnal Akun STIE (JAS) Juni 2021
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v7i1.1382

Abstract

The purpose of this study was to determine the financial condition of the Bakti Husada Lubuklinggau Credit Cooperative in 2015-2019 using Liquidity, Solvency, and Profitability Analysis. The problem in this research is that there are fluctuations in the number of current assets, total assets, remaining operating results, and total debt. Data collection techniques by observation, documentation and interviews. The results of the research for liquidity analysis using the current ratio and cash ratio using the standard ratio measurement based on the regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia in 2006, shows that the Current Ratio Value from 2015-2019 is categorized as very unhealthy while the cash ratio value is categorized as healthy. Solvency analysis using Debt to Asset Ratio and Debt to Equity Ratio, for Debt to Asset Ratio in 2015, 2016, and 2017 is categorized as unhealthy while 2018 and 2019 are categorized as very unhealthy. The Debt to Equity Ratio in 2015 – 2019 is categorized as very unhealthy. Judging from the profitability ratio in terms of ROA and ROI, it can be stated, based on ROA and ROI. In 2015, 2016, 2017 and 2018 they were in the healthy category, while in 2019 they were in the fairly healthy category.
EVALUASI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) SD NEGERI HARAPAN MAKMUR KABUPATEN MUSI RAWAS KECAMATAN MUARA LAKITAN Nurhayati, Yuli; Deonardo, Dondy Ekki
Jurnal AkunStie (JAS) Vol 7 No 1 (2021): Jurnal Akun STIE (JAS) Juni 2021
Publisher : LPPM Universitas Bina Insan

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

Abstract

The School Operational Assistance Fund (BOS) is a government program which is basically for the provision of non-personnel operating costs for basic education units as the implementer of the compulsory education program. The analytical method used is descriptive qualitative analysis method. The results show that (1) Planning for BOS funds is in accordance with the 2019 BOS Technical Guidelines because it is seen from Government Regulation Number 3 of 2019 concerning education funding from BOS funds obtained by SD Negeri Harapan Makmur which comes from the State Budget (APBN) for 2019 is IDR 157,600,000 / year, - (2) Implementation of BOS funds, especially the allocation is in accordance with the 2019 Technical Guidelines for BOS, because in the allocation, filling in dapodikdasmen data (3) the distribution of BOS funds is in accordance with the 2019 technical guidelines, namely by going through two stages (4 ) The use of BOS funds is in accordance with the 2019 Technical Guidelines for BOS, in the form of 11 components that can be funded by BOS funds. (5) not all of the supervision has been carried out due to the lack of direct supervision from the school committee (6) Reporting the accountability of BOS funds is in accordance with the 2019 Technical Guidance, only there are no banners information, and for external reports it is in accordance with the reports made every quarter.

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