Jurnal Akuntansi AKTIVA
AKTIVA: Jurnal Akuntansi is a journal that aims to publish articles dedicated to the scientific development of Accounting Studies. Articles can be a result of conceptual thinking, ideas, innovation, creativity, best practices, book reviews and the research that has been done. As for the study of other disciplines that examine topics related to Accounting and Finance such as: Theory and practice of Accounting, Financial Reporting, Taxation, Auditing, Accounting Information System, Financial Institutions etc. As well as the study of accounting studes relevant accounting and finance.
Articles
161 Documents
<![CDATA[Dampak Transformasi Digital dan Otomatisasi terhadap Praktik Akuntansi: Studi Pada Bursa Efek Indonesia ]]>
<![CDATA[Laoli, Victorinus]]>
<![CDATA[ Jurnal Akuntansi AKTIVA Vol. 5 No. 2 (2024): OKTOBER ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuntansi.v5i2.7344
<![CDATA[Abstract. This study aims to explore the impact of digital transformation and automation on accounting practices in companies listed on the Indonesia Stock Exchange. In the current digital era, technology plays a crucial role in enhancing the efficiency and accuracy of financial reporting. Through a literature review, this research identifies the benefits gained from technology adoption as well as the challenges faced by companies. The findings indicate that while digital transformation offers improvements in efficiency and decision-making quality, issues such as system integration and employee skills remain significant obstacles to overcome. This research provides valuable insights for companies in planning and implementing digital transformation in their accounting practices. Keyword : Digital Transformation, Automation, Efficiency, Employee Skills]]>
<![CDATA[ANALISIS PENCATATAN PERSEDIAAN TERHADAP BARANG MASUK DAN KELUAR PADA USAHA GROSIR BARANG CAMPURAN TOKO HJ BAU ]]>
<![CDATA[Andriyani, Andriyani]]>;
<![CDATA[Idrus, Mukhammad]]>;
<![CDATA[Idris, Hariany]]>
<![CDATA[ Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuntansi.v6i1.8600
<![CDATA[This study aims to determine and obtain a clear picture of the calculation of merchandise inventory management at the Hj Bau Mixed Goods Wholesale Business. This research is a qualitative descriptive approach. Data collection techniques that will be used include interviews with owners, managers, or employees involved in inventory management at Toko HJ Bau. In addition, documentation techniques will be used to retrieve data from the incoming and outgoing goods reports at Toko HJ Bau. In analyzing the data, researchers will use the inventory accounting analysis method. The two main methods used are the Perpetual Method inventory recording system and the FIFO (First in First Out) Method inventory valuation system. Based on the results of the research, it was found that the lack of implementation of segregation of duties related to the purchasing function and the use of inadequate manual records, led to the risk of stock-outs and imbalances in inventory. In addition, the simple organizational structure, with divided employee concentration and poorly conveyed information to the store owner, was also a contributing factor to the problem.The proposed solution is the application of the FIFO method, which can help improve the accuracy of inventory recording and the value of merchandise inventory at Toko Hj Bau.By applying FIFO, the store can optimize inventory management and produce more informative and reliable financial statements.]]>
<![CDATA[ANALISIS POTENSI KECURANGAN (FRAUD) DALAM PENGELOLALAAN KEUANGAN DESA: STUDI PADA DESA MONGGAS KABUPATEN LOMBOK TENGAH ]]>
<![CDATA[Dewi, Liana Citra]]>;
<![CDATA[Inapty, Biana Adha]]>;
<![CDATA[Kartikasari, Nungki]]>
<![CDATA[ Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuntansi.v6i1.8601
<![CDATA[The purpose of this study to identify wheter there is potential for fraud in village financial management in Monggas Village, Central Lombok Regency. The approach used in this research is a qualitative descriptive approach using interview and documentation techniques. The research results show that there is no potential for fraud in Monggas Village, Central Lombok Regency in financial management which consists of planning, implementation, administration, reporting and accountability in terms of pressure, opportunity and rationalization. The Monggas Village Government has implemented good governance. The community participates directly if there is implementationof activity programs to directly monitor, budget transparency such as sign or information boards that clearly specify the amount spent in completing and activity program.]]>
<![CDATA[PROSEDUR KONFIRMASI PIUTANG USAHA PT ABC OLEH KAP TST ]]>
<![CDATA[Elovani, Yunike Christie]]>;
<![CDATA[Sunani, Avi]]>
<![CDATA[ Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuntansi.v6i1.8612
<![CDATA[Accounts receivable confirmation procedures are steps taken by the company to ensure that the amount of receivables presented in the company's books matches the amount recognized by the debtor. This study aims to analyze the accounts receivable confirmation procedure applied by PT ABC by referring to the Public Accountant Professional Standards (SPAP) and the theory of accounts receivable confirmation procedures. This research is useful for anticipating and understanding the risks and validity of accounts receivable balances. The research method applied is a qualitative method using library research techniques, field research, and interviews. The results of this study indicate that PT ABC uses a systematic sample selection technique for confirmation of accounts receivable, and the form of confirmation used is positive confirmation. The auditor will apply an alternative procedure, namely the open invoice procedure when the debtor does not answer the confirmation letter sent by the auditor. The implication of this research is to assist PT ABC in identifying potential payment problems and improving the reliability of its financial data. Based on the results of the analysis carried out, it can be concluded that the theory of accounts receivable confirmation procedures and Public Accountant Professional Standards (SPAP) support the accounts receivable confirmation procedures applied by KAP TST & Rekan.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PT. SRI REJEKI ISMAN TBK MENGGUNAKAN SISTEM DU PONT TAHUN 2020-2023 ]]>
<![CDATA[Ayulianti, Salsabila]]>
<![CDATA[ Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuntansi.v6i1.8614
<![CDATA[This research was created to study PT. Sri Rejeki Isman Tbk's financial performance using the Du Pont System analysis method. This method measures possible financial performance by looking at the return on investment (ROI) and return on equity (ROE) ratios. The financial report data released by the Indonesian Stock Exchange served as the research's data source. According to research conducted at PT. Sri Rejeki Isman Tbk between 2020 and 2023, which measured corporate performance using the Du Pont System approach, the company's financial performance is subpar. This resulted in a fluctuating net profit margin for four years and a fluctuating total asset turnover because an increase in total assets that was not offset by an increase in sales value, as well as a decrease in return on investment because the increase in sales was not balanced by an increase in net profit after taxes. Additionally, the company's inability to earn a profit from sales resulted in a decline in return on equity. Additionally, both the total number of assets and the amount acquired from equity fell.]]>
<![CDATA[PENGARUH LIABILITAS DAN EKUITAS TERHADAP LABA BERSIH : STUDI KASUS PADA PT HASIL ALAM TANI NELAYAN INDONESIA ]]>
<![CDATA[Rahman, Mohammad Naylur]]>
<![CDATA[ Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuntansi.v6i1.8615
<![CDATA[Ther airm of thirs study irs to analyzer ther irnfluerncer of lirabirlirtirers and erquirty on nert irncomer at PT Hasirl Tanir Nerlayan Irndonersira. Ther merthod userd irs derscrirptirver quantirtatirver. Ther T-terst rersults show that lirabirlirtirers do not haver a sirgnirfircant irnfluerncer, whirler erquirty has a sirgnirfircant irnfluerncer on nert irncomer. Sirmultanerously, ther F-terst shows that lirabirlirtirers and erquirty haver a sirgnirfircant irnfluerncer on nert irncomer. Ther rersults of ther coerffircirernt of derterrmirnatiron terst show an R squarer valuer of 32.2%, whirch merans that lirabirlirtirers and erquirty contrirbuter 32.2% to nert irncomer. Thirs irndircaters that an irncreraser irn lirabirlirtirers and erquirty wirll irncreraser nert irncomer at PT Hasil Tani Nelayan.]]>
<![CDATA[ANALISIS PROSEDUR PENERIMAAN KAS RAWAT INAP PADA RUMAH SAKIT ISLAM IBNU SINA PEKANBARU ]]>
<![CDATA[Azzahra, Sahira]]>;
<![CDATA[Armel, R. Septian]]>
<![CDATA[ Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuntansi.v6i1.8621
<![CDATA[This study examines the cash receipt procedures at RSI Ibnu Sina using a triangulation approach. The hospital's financial administration system features distinct processes across its emergency department (IGD), outpatient clinic (poliklinik), inpatient admissions, cashier, pharmacy, and billing departments. These procedures facilitate structured and accurate recording of medical services and associated costs, promoting transparency in financial management and efficient billing processes for both general patients and those covered by health insurance. Despite these strengths, challenges include administrative errors during information handoffs between departments and potential delays in cash receipt processes, which can impact patient satisfaction. Recommendations focus on enhancing interdepartmental coordination, improving administrative oversight, and leveraging technology to optimize operational efficiency and patient care. Implementing these improvements aims to address existing challenges and strengthen the hospital's financial administration system for future enhancements.]]>
<![CDATA[PENILAIAN TERHADAP LAPORAN KEUANGAN DENGAN PERSENTASE PER KOMPONEN PADA PERUSAHAAN SEKTOR PERBANKAN PT BNI TBK ]]>
<![CDATA[Maharani, Amandasiwi Nabillah]]>;
<![CDATA[Sulistyo, Hari]]>
<![CDATA[ Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuntansi.v6i1.8622
<![CDATA[This research aims to evaluate the improvement in financial performance of PT. Bank Negara Indonesia (BNI) Tbk from 2020 to 2021 using percentage analysis per component or common size. The percentage analysis for each component will serve as a basis for consideration and decisions. In this research, the organization's annual financial reports will be analyzed to assess financial performance. This will be done using a percentage analysis technique per component. Therefore, the company's financial statements will help draw favorable conclusions about the company's financial performance. This research will discuss the balance sheet and profit and loss reports of PT. BNI during the 2020-2021 period because this research uses percentage analysis per component. There are two methods used to collect data: documentation and quantitative research methods. Studies show that the assets of PT. BNI is not comparable to non-current assets because most of it is used as company capital. As a result, the company's level of solvability decreases and creditors may have a low margin of safety because the company uses capital for most of its assets and liabilities. However, PT. BNI showed a significant increase from 2020 to 2021, indicating the company's financial performance was better and relatively stable.]]>
<![CDATA[SAMPLING AUDIT DENGAN METODE MONETARY UNIT SAMPLING (MUS) ATAS AKUN BEBAN USAHA PT X OLEH KAP ABC ]]>
<![CDATA[Puspitasari, Alifia Putri]]>;
<![CDATA[Sunani, Avi]]>
<![CDATA[ Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuntansi.v6i1.8623
<![CDATA[This study analyzes the application of the Monetary unit sampling (MUS) method in the audit of the operating expense account at PT X conducted by KAP ABC. The research objective is to determine the effectiveness of MUS in determining a representative and material sample. Qualitative research methodology using data collection techniques with interviews, observations, and documentation. This research was conducted by calculating the materiality level and sampling interval based on PT X's financial data as of December 31, 2023. Researchers used 11 operating expense accounts that were selected for testing, there were 4 accounts that met the criteria that could be sampled based on random start and interval sampling calculations. The results showed that MUS can assist auditors in selecting samples that include significant items, thereby increasing the efficiency and effectiveness of the audit process. This study also emphasizes the importance of auditor independence in determining appropriate audit procedures to ensure the quality of audit results in accordance with professional standards. The implication of this research is intended for auditors to use the MUS method in business expense audits to obtain more precise and reliable results.]]>
<![CDATA[ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT PLN (PERSERO) ]]>
<![CDATA[Jelita, Dinda]]>;
<![CDATA[Nusantoro, Jawoto]]>;
<![CDATA[Rahayu, Sri Retnaning]]>
<![CDATA[ Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuntansi.v6i1.8624
<![CDATA[This final project discusses the financial performance of PT PLN (Persero). This study aims to determine the financial performance of PT PLN (Persero) for the 2019-2023 period. This type of research is descriptive qualitative. The data collection technique used in this study is documentation. The data obtained by the author were analyzed using financial ratio analysis techniques so that conclusions can be drawn to answer the problems of this study. The results of this study indicate that the liquidity ratio using the Cash Ratio and Current Ratio from 2019 to 2023 can be said to be the financial condition of PT PLN (Persero) in a bad or illiquid condition, meaning that the company cannot meet its obligations to pay its short-term debts. The profitability ratio using ROA and ROE from 2019 to 2023 tends to increase but is still below the standard of good ROA and ROE values. Thus, the company's financial performance is inefficient, meaning that the company is not effective in using total assets and capital (equity) to obtain optimal profit. Solvency Ratio using DAR and DER from 2019 to 2023 can be said that financial performance is in a fairly good condition because it is still below the standard of good DAR and DER values. This shows that the smaller the percentage produced, the healthier the finances of a company.]]>
