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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 47 Documents
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ANALISIS EFISIENSI MODAL KERJA TERHADAP RENTABILITAS EKONOMI PADA TOKO RIAN TANI MUARA BELITI KABUPATEN MUSI RAWAS Yuli Nurhayati; Ika Susanti
Jurnal AkunStie (JAS) Vol 2 No 2 (2016): Jurnal AkunStie (JAS) Desember
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v2i2.947

Abstract

Dalam penelitiannya analisis efisiensi modal kerja terhadap rentabilitas ekonomi pada toko rian tani mura beliti kabupaten musi rawas periode 2012-2014. Toko Rian Tani Muara Beliti Kabupaten Musi Rawas harus menyediakan modal kerja untuk menjalankan kegiatan sehari-hari yang digunakan untuk membiayai kebutuhan-kebutuhannya. Belum diketahui seberapa besar Kemampuan perusahaan menghasilkan laba dan tidak bisa di prekdiksi dari seberapa besar modal yang dikeluarkan. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriftif. Teknik pengumpulan data dalam penelitian ini adalah dengan menggunakan sumber data sekunder yaitu laporan keuangan tahun 2012 sampai dengan tahun 2014. Teknik analisis data dalam penelitian ini adalah dengan menggunakan analisis rasio keuangan yaitu modal kerja, perputaran kas, perputaran piutang, perputaran persediaan dan rentabilitas ekonomi. Berdasarkan hasil penelitian modal kerja berpengaruh terhadap rentabilitas ekonomi. Dikarenakan hasil modal kerja setiap tahunnya bertambah dan rentabilitas ekonomi mengalami peningkatan karena penjualan juga mengalami peningkatan sehingga laba bersih pun meningkat.
PENGARUH BANTUAN PEMERINTAH DAN HASIL TANGKAP TERHADAP KEMISKINAN NELAYAN (STUDI KASUS KABUPATEN BANGKA DAN KOTA PANGKALPINANG PROPINSI KEPULAUAN BANGKA BELITUNG) Aning Putri Kesuma
Jurnal AkunStie (JAS) Vol 3 No 1 (2017): Jurnal AkunStie (JAS)
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v3i1.949

Abstract

Penelitian ini dilakukan untuk melihat pengaruh bantuan pemerintah dan hasil tangkap terhadap kemiskinan rumah tangga nelayan di Kabupaten Bangka dan Kota Pangkalpinang, khususnya di Lingkungan Nelayan I dan Desa/Kelurahan Temberan, Air Itam dan Sinarbulan. Jumlah sampel yang diteliti ada 118 rumah tangga nelayan, dengan rincian 59 rumah tangga di Lingkungan Nelayan I dan Desa/Kelurahan Temberan, Air Itam dan Sinarbulan, melalui cara pengambilan data dengan wawancara dan kuisioner. Metode penelitian yang digunakan kualitatif dan kuantitatif dengan alat SPSS. Hasil penelitian menunjukkan bahwa bantuan pemerintah dan hasil tangkap mempengaruhi kemiskinan di Kabupaten Bangka sebesar 9% sedangkan di Kota Pangkalpinang sebesar 2%. Penelitian selanjutnya yang sebaiknya dilakukan adalah melihat pengaruh SDM dan kelembagaan terhadap kemiskinan nelayan di Kota Pangkalpinang dan Kabupaten Bangka, Propinsi Kepulauan Bangka Belitung.
ANALISIS TINGKAT KESEHATAN LAPORAN KEUANGAN CV. MAREM JAYA KOTA LUBUKLINGGAU Dewi Anggraini; Peri Irwansyah
Jurnal AkunStie (JAS) Vol 3 No 1 (2017): Jurnal AkunStie (JAS)
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v3i1.950

Abstract

Penelitian ini mengkaji ”Analisis Kinerja Keuangan CV. Marem Jaya Kota Lubuklinggau ”. menganalisis laporan keuangan dapat menampilkan kemampuan perusahaan dalam memenuhi kewajibannya. Permasalahan yang dibahas adalah bagaimanakah perbandingan tingkat kesehatan CV. Marem Jaya Kota Lubuklinggau ? Tujuan penelitian yaitu untuk mengetahui perbandingan tingkat kesehatan CV. Marem Jaya Kota Lubuklinggau. Hasil penelitian menunjukkan bahwa Laporan keuangan menurut perhitungan profitabilitas dapat dikatagorikan baik. Perhitungan menggunakan rasio likuiditas pada CV Marem Jaya Kota Lubuklinggau dalam kategori baik. Perhitungan solvabilitas CV Marem Jaya Kota Lubuklinggau menunjukkan kesamaan dalam kategori baik. Perhitungan aktivitas keuangan menunjukkan bahwasanya CV Marem Jaya Kota Lubuklinggau baik.
ANALISIS KINERJA KEUANGAN BANK TERHADAP FINANCIAL DISTRESS PERBANKAN SYARIAH DI INDONESIA Dian Wulan Sari
Jurnal AkunStie (JAS) Vol 3 No 1 (2017): Jurnal AkunStie (JAS)
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v3i1.951

Abstract

The growth of Islamic banking is currently progressing. This is evidenced was many founding Islamic banks after Muamalat Bank. But this doesn’t mean that the inevitable progress of financial distress. Financial distress can be avoided if the financial performance in a good condition. This research to analyze the influence of CAMEL financial ratios the financial distress of Islamic banking in Indonesia, so that bank management can anticipate the financial distress.This research used secondary data from Quarterly Financial Statements and Report of Good Corporate Governance (GCG) from 2011-2014. The variables used were 9 financial ratios, they are: CAR, KAP, GCG, NOM, ROA, ROE, REO, STM, and FDR. The Samples were obtained by using random sampling method, as many as 9 Islamic Banks (BUS) of a total population of 11 BUS. The Analyzer used is the Logistic Regression. The results of logistic regression test showed that the ratio of CAR , GCG , NOM , ROA , STM , and FDR had no significant effect negatively on the financial distress of Islamic banking in Indonesia , the ratio of REO positively no significant effect on the financial distress of Islamic banking in Indonesia . While KAP and ROE ratios negatively significant effect on the financial distress of Islamic banking .
ANALISIS METODE PENILAIAN PERSEDIAAN PADA MINIMARKET ROSEMART DI KOTA CURUP Dian Wulan Sari; Dewi Santika Sari
Jurnal AkunStie (JAS) Vol 3 No 2 (2017): Jurnal AkunStie (JAS)
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v3i2.952

Abstract

Penelitian ini bertujuan untuk menentukan metode penilaian persediaan yang tepat (FIFO, LIFO, Average) untuk digunakan dalam meningkatkan laba di Minimarket Rosemart. Objek penelitian ini terletak di Jalan Minimarket Rosemart. A. Yani No.105 Kel. Love the King, Kec. Curup Timur, Kab. Rejang Lebong. Metode penelitian yang digunakan adalah kuantitatif, sumber data sekunder, dan teknik analisis data kuantitatif. Hasil menunjukkan bahwa metode penilaian persediaan yang tepat digunakan untuk meningkatkan laba di Minimarket Rosemart adalah metode FIFO. Ini berasal dari peningkatan laba tahunan secara berkala dari 2012 hingga 2014.
PENGARUH MODAL PSIKOLOGIS DAN PARTISIPASI ANGGARAN TERHADAP KEINGINAN UNTUK MEMBUAT SENJANGAN ANGGARAN Jengger Woro Hapsari; Alwi Alwi
Jurnal AkunStie (JAS) Vol 6 No 2 (2020): Jurnal Akun STIE (JAS) Desember
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i2.1141

Abstract

The study aimed at finding out the effect of psychological capital dan budgetary participation on the budgetary slack. The population are all of Kopertis in the Indonesia. There were about 84 respondents are budgetary team in Kopertis. The data were collected by using five instrument of questionnaries based on Likert-scales. Data quality test was made by using validity and reability. The hypotesis is tested using hypotesis T-Test. From the results of hypotesis tests it is concluded that (1) there was affect of psychological capital on the budgetary slack (2) there was not affect of budgetary participation on the budgetary slack.
PENGARUH SISTEM PENGENDALIAN KEUANGAN DAERAH DENGAN METODE VALUE FOR MONEY TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Kasus Pada BPKAD Kota Bengkulu) Subaeti Subaeti; Weni Susanti; Monalisa Sianturi
Jurnal AkunStie (JAS) Vol 6 No 2 (2020): Jurnal Akun STIE (JAS) Desember
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i2.1142

Abstract

This study aims to determine how much influence the regional financial control system has on the economy, efficiency, effectiveness on the quality of regional financial reports at BPKAD Bengkulu City. The research method uses data quality test, classical assumption test, multiple linear regression analysis, t test, F test, and the coefficient of determination. The results of the calculation obtained a multiple linear regression equation, namely Y = 3.329 + 0.255X1 + 0.588X2 + 0.111X3 + e, from the equation it means that there is a positive influence between the two variables. The coefficient of determination (R²) of 0.863 and Adjusted R Square of 0.852 indicate that the influence of the regional financial control system on the economy, efficiency, effectiveness on the quality of regional financial reports is very strong. Based on the t value obtained in the hypothesis test (t-test), it was obtained X1 with a tcount of 2.379 with a significant value of 0.023, for X2 for tcount of 5.461 with a significant value of 0.000, and for X3 for tcount of 2.332 with a significant value of 0.025, while the t-table value of 1.68830 (tcount> ttable). The hypothesis is accepted or a significant value <0.05. Based on the F value obtained in the hypothesis test (F-test), the Fcount is 75.644> Ftable is 2.87. The hypothesis is accepted or a significant value <0.05. This means that the regional financial control system with economy, efficiency, effectiveness has a significant positive effect on the quality of regional financial reports at BPKAD Bengkulu.
EFEKTIVITAS PROSES PEMBUATAN LAPORAN PERTANGGUNG JAWABAN BENDAHARA PENGELUARAN DENGAN SILABI Kemas Welly Angga Permana
Jurnal AkunStie (JAS) Vol 6 No 2 (2020): Jurnal Akun STIE (JAS) Desember
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i2.1143

Abstract

This study aims to determine the process of making a treasurer accountability report at the BPKP Representative Office of South Sumatra Province. The research design used is associative quantitative. With indicators in accordance with Law Number 17 of 2003 concerning State Finances Article 35 paragraph (2); Regulation of the Minister of Finance Number 190 / PMK.05 / 2012 concerning the Position and Responsibility of the Treasurer; and Regulation of the Director General of Treasury Number 03 / PB / 2014 article 3 paragraph 7 states that all revenues and expenditures as referred to in Article 30 paragraph 1 shall be made with the SILABI application. The results showed that, the LPJ treasurer-making process was in accordance with the guidelines for the money it managed. At the BPKP Representative Office for the Province of South Sumatra, they only appoint an Expenditure Treasurer, to manage finances based on the Budget Activity Plan (RKA). Experience, certification, workload and welfare attached to the Expenditure Treasurer are in accordance with regulations. Application of the Agency Treasury Report System (SILABI) updated version 19.0.5. dated 20 May 2019, available and easy to download, use friendly, and there are instructions for use. Thus, the making of the Accountability Report (LPJ) of the spending treasurer is in accordance with statutory regulations, efficient, economical, effective and transparent to report.
EVALUASI SISTEM INFORMASI AKUNTANSI ATAS PENJUALAN KREDIT PT. XYZ (DEALER RESMI MITSUBISHI CABANG SEMARANG) Hesti Fajarsari; Henry Anggoro Djohan; Andreas Setiawan; Martini Martini
Jurnal AkunStie (JAS) Vol 6 No 2 (2020): Jurnal Akun STIE (JAS) Desember
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i2.1144

Abstract

This study to evaluate the application of accounting information system of credit sales in an effort to improve internal control that has been carried out by PT. XYZ (Mitsubishi Official Dealer Semarang Branch) is a company engaged in the trading business. The method used in this research is descriptive qualitative method using data collection techniques such as observation, interviews, and documentation. The results showed that the accounting information system of credit sales implemented by PT. XYZ (Mitsubishi Official Dealer Semarang Branch) has presented the information needed by the company precisely and accurately although there are still weaknesses that need to be addressed, like the separation of cash receipts and recording functions, and the separation of sales admin and stock admin functions. But overall internal control at PT. XYZ (Mitsubishi Official Dealer Semarang Branch) is adequate because it meets the elements of internal control.
PERLAKUAN AKUNTANSI TERHADAP MAIN PRODUCT DAN BY PRODUCT SERTA PENGARUHNYA TERHADAP LABA UMKM KOPI BUBUK ISTIMEWA Susi Susanti; Eri Triharyati
Jurnal AkunStie (JAS) Vol 6 No 2 (2020): Jurnal Akun STIE (JAS) Desember
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i2.1154

Abstract

This research huses descriptive equalitati veresearch. Special Ground Coffee UKM has not done by product accounting treatment. Where salesor profits from by-product shave not been included in the Profit/Lossreport. For this reason, there searc hersdescribe 4 accounting treatments that include sales or profit sfrom by-product sinto the financial statement sof the Special Ground Coffee UKM. There are 4 treatments thatare analyzed, namely 1) By-product streatedas other profit canincrease the total profit. For 2015 it canincrease profits by 30.44%, In 2016 it canincrease profits by25.53%, in 2017 it canincrease profits by3.37%, in 2018 it canincrease profits by 6.53% and in 2019 it can increase profits by 0.66%.2) Accounting treatment forby-product profi tincreases thema in product sales profit,whichcaninc rease the total profitin 2015 by 30.44%, 2016 by 25.53%, 2017 by 3.37% andin 2018 by 6.53%.3)The accounting treatment of by-product sales reduces the cost of goods soldf or the main products canin crease the total profit in 2015 by 57.81%,2016 by 61.33%, 2017 by 24.45%, 2018 by 29.27%, year 2019 canin crease profits by 19.31% from Rp.65,959,700 to Rp.81,742,100.4)The accounting treatmen tof by product profit reduces the total cost of producing the main product can in crease the total profit in 2015 by 30.44%, in 2016 by 25.53%, in 2017 by 3.37%, in 2018 by 6.53% from Rp.51,223,500 andin 2019 canin crease profits by 0.66%.

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