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Akuntansi'45
Published by Universitas 45 Surabaya
ISSN : 28287215     EISSN : 27472647     DOI : 10.30640
Core Subject : Economy,
Economics, Econometrics & Finance
Ekonomi Pembangunan, Akuntansi, Ekonomi Syariah, Perbankan, Perpajakan, Asuransi Niaga (Kerugian), Notariat, Bidang Ekonomi Lain Yang Belum Tercantum, Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 313 Documents
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Analisis Biaya Pokok Produksi (BPP) Dalam Menentukan Harga Jual Sapu Injuk Dan Hasil Laba Penjualan : Studi Kasus UKM Sapu Injuk Desa Muaradua Meri Luvita; Elan Eriswanto
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2511

Abstract

The calculation of the cost of production for SME business actors needs to be carried out or applied as a basis for determining product selling prices and optimal profit amid increasingly fierce market competition and increasing prices of basic commodities which occur as an effort to adjust prices amid frequent fuel price phenomena. go on. This research was conducted to determine the process of determining the cost of production of injuk broom in determining the selling price and profit. The full costing method is the right method to use in this study where all elements of production costs start from raw material costs, labor costs, and factory overhead costs. In determining the selling price that can be determined from the cost of production plus the expected profit. Profit derived from the selling price minus the cost of production. The data were obtained from the results of interviews, observations and documentation conducted by the author to the Sweep Injuk village of Muaradua. Based on the results of the research, it is known that in the calculation of the production cost of production, it has not been included in all the cost components in the production of injuk brooms, so that it affects the setting of selling prices that are not appropriate and the expected profit results are not optimal so far. Then the results are obtained which the researcher can conclude, seen from the calculation of the cost of production using the full costing method tends to be greater.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Di Kpp Pratama Pekanbaru Tampan Purwanto Priatmojo; Adriyanti Agustina Putri; Annie Mustika Putri
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2513

Abstract

This study aims to determine the effect of tax incentives, understanding of taxation and tax services on taxpayer compliance at KPP Pratama Pekanbaru Tampan in 2018-2022. Apart from that, this research is expected to become material for consideration at KPP Pratama to consider tax incentives and provide an understanding of taxation to users and serve tax users well. The method in this study uses quantitative methods. The population in this study is the tax payer users at KPP Pratama Pekanbaru, amounting to 100 respondents. The sampling technique uses purposive sampling, namely the entire sampling is based on the objectives and considerations of the researcher. Data that can be processed using SPSS 26 Software. The results of this study explain that tax incentives, understanding of taxation and tax services partially and simultaneously have a positive and significant effect on taxpayer compliance at KPP Pratama Pekanbaru Tampan in 2018-2022. The magnitude of the influence of tax incentives, understanding of taxation and tax services with an Adjusted R Square value of 83.9%.
Peranan Sistem Pengawasan Keuangan Desa Dalam Mendukung Efektivitas Audit Inggrid Marisca R; Yanuar E Restianto; Laeli Budiarti
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2514

Abstract

This study aims to determine the role of the Village Financial Supervision System in supporting audit effectiveness at the Inspektorat Daerah Kabupaten Banyumas. This research uses case study qualitative research. The population in this study are 43 users of the Village Financial Supervision System (Siswaskeudes) then a sample of 12 people take using purposive sampling method. Data analysis using qualitative data analysis is the process of selecting, sorting and organizing data that researchers have collect from several sources including field notes, interviews, observations and documentation and the research theory that researchers use is UTAUT and Luder Contigency Model. The results of this study indicate that the role of the Siswaskeudes Application in supporting audit effectiveness at the Regional Inspectorate of Banyumas Regency is to determine priority villages for audits (based on risk analysis), Produce Audit Work Programs and Audit Working Papers automatically and standardized, Audit becomes effective and efficient, easy access to village government financial reports and formulate problem maps as a basis for further action. The driving and inhibiting factors in the use of the Siswaskeudes Application in supporting audit effectiveness at the Regional Inspectorate of Banyumas Regency using the Luder Contigency Model, The stimulant in using the Siswaskeudes Application is the number of villages that must supervise are 74,961 villages but the number of APIP is only 9,124 people. Social Structural Supporting Factors from the user's side, obstacles in Implementation from the user's side of the Siswaskeudes Application including.
Analisis Komparatif Pengungkapan Sustainability Report Pada Perusahaan Sektor Kecantikan Yang Terdaftar di Bursa Efek Indonesia Tahun 2022 Erinda Salma Imani; Dewa Ayu Chittanirmala Mahadharma; Awalita Ariyani Sujarno; Maria Yovita R Pandin
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2516

Abstract

The purpose of this study is to provide empirical evidence on the disclosure of sustainability reports of beauty companies listed on the Indonesia Stock Exchange in 2022. Companies should not only think about profit, but also have social and environmental responsibilities. Sustainability Report is increasingly becoming a trend and a necessity for progressive companies to inform their stakeholders about their economic, social, and environmental performance. This study examines PT Mustika Ratu, PT Akasha Wira International, and PT Kino Indonesia, and the variable used is the level of compliance with sustainability reports. The annual reports of the companies, taken directly from the websites of the companies that are the object of the study, are the secondary data sources used in this study. The author uses the GRI index as an indicator in the implementation of sustainability reports and uses content analysis and comparative methods as analytical tools. The results showed that the three companies fall into a good category in the implementation of sustainability reports in 2022. PT Mustika Ratu, PT Akasha Wira International, and PT Kino Indonesia still have insufficient disclosure of specific economic, environmental, and social topics, mostly partially applied and limited disclosure.
Analisis Strategi Bisnis Usaha Mikro Kecil Dan Menengah Toko Kue: Studi Kasus Pada Usaha Kue Bolu Ina Boy Lucky Mahesa Yahya; Vinda Putri Yanda; Dinda Indriyani; Abdul Hafid
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2517

Abstract

The goal of business analysis of sponge cake companies is to comprehend the variables that affect their competitive market performance. Numerous important factors, including the external and internal environments as well as social and cultural factors, must be taken into account in this analysis. Several analysis techniques, including SWOT, STP, and market analysis, can be applied to business analyses of sponge cake companies. Finding an overview of the application of SWOT, STP, and market analysis in the "Kue Bolu Ina Boy" business is the aim of this study. By using these techniques, sponge cake companies can better understand the opportunities and challenges they face and develop a business plan that will maximize their growth and performance. Through appropriate business analysis, a sponge cake company can maximize productivity and boost earnings. In addition, business analysis can support sponge cake companies in adapting to changing circumstances and staying competitive in a market that is becoming more and more crowded.
Analisis Pengaruh Kinerja Keuangan Terhadap Harga Saham Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2022 Ika Soleha
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2519

Abstract

: The share price is the closing price during the observation period and is very dependent on economic conditions, political conditions and the company's performance. Share price movements are determined by demand and supply from investors. When demand is greater than supply, prices will tend to rise. The aim of this research is to find out whether financial performance as measured by the financial ratios current ratio, return on equity, debt to equity ratio, and earnings per share have a significant effect on stock prices. The method used is t test analysis and f test. The samples taken were 10 companies using a purposive sampling method with an observation period of 4 years. The results of this research show that partially only earnings per share have a significant effect on stock prices, while simultaneously it shows that the four variables, namely CR, ROE, DER, and EPS have a significant effect on stock prices.
Analisis Sistem Akuntansi Kas Kecil Pt Cli Kantor Cabang Surabaya Prila Safril Ataladin Madani; Fahmi Poernamawatie; Mitha Endah Aprilia
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2520

Abstract

PT Combi Logistics Indonesia (CLI) Surabaya branch office is engaged in export-import transportation services. Implementing a petty cash accounting system helps the company run conductively. Thus there are no conditions in the company's financial management. The research aims to determine the company's petty cash accounting system analysis. The qualitative research type used is observation, interview, and data documentation data collection procedures. Data analysis techniques are data reduction, presentation, and conclusion. The research results show that the petty cash accounting system function is not running well because the cash function, accounting function, and operational function (users of petty cash funds) are one. So there are problems: duplicate work, accountability summary, and authorization. The subsequent research result forms related to the petty cash accounting system have been implemented. However, there has been no evaluation regarding their effectiveness. The next research result was that the company had carried out journal reporting for 2 years because it was only a branch office, and subsequent reporting was carried out by the central finance department.
Faktor-Faktor Yang Mempengaruhi Kualitas Laba Sebuah Studi Kajian Literatur Rommel Togatorop; Carmel Meiden
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2539

Abstract

This research examines the influence audit quality in the context of audit practice. Audit quality plays a crucial role in ensuring the reliability of financial information presented by business entities. Therefore, a profound understanding of the factors influencing audit quality, including auditor competence, time and cost pressure, professional ethical standards, internal supervision and review, as well as regulations and standards, is essential for practitioners, regulators, and relevant stakeholders. This literature study summarizes previous research findings and explores the relationship between these factors and audit quality. The study was conducted by reviewing 13 previous studies related to audit quality, with articles from both within and outside Indonesia published between 2020 and 2023. The results are expected to provide insights into the impact of these factors on transparency and honesty in audited financial reporting, with potential implications for regulatory policies and business practices. The study highlights the importance of mitigating audit quality.
Pengaruh Kepadatan Penduduk, Jumlah Tenaga Kerja, dan Indeks Pembangunan Manusia (IPM) Terhadap Produk Domestik Regional Bruto (PDRB) di Provinsi Jawa Tengah Taswati Nova Wijayaningrum
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.3249

Abstract

GRDP per capita is often used as an indicator to measure the level of prosperity and level of development of a region. Economic inequality between provinces in Indonesia is high. Population density and HDI factors have a significant effect in modeling provincial GDP per capita, while the number of workers is not significant. Reducing population density on the island of Java, especially DKI Jakarta, as well as efforts to increase human development outside Java is predicted to be able to reduce economic inequality between regions. The aim of this research is to determine the effect of population density, number of workers, and HDI on GDP per capita in Central Java Province. The analytical method used is a quantitative approach using multiple linear regression analysis via SPSS software. The results of the analysis found that only HDI was significant for GDP per capita in Central Java Province. The variables population density and number of workers have a positive influence but are not significant because the significance value is > 0.05. This can be interpreted as if the people of a district/city tend to have a good quality of life (indicated by a high HDI value) then the GDP per capita in that district/city will also be relatively high. However, when viewed simultaneously or together these three variables have an influence on the formation of GRDP per capita in Central Java Province in 2022.
Pemeriksaan Operasional Atas Aktivitas Pencatatan dan Pengendalian Persediaan Cafe Owl Ways di Pekanbaru Timothy Tanujaya; Rimi Gusliana Mais
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3334

Abstract

Operational inspections have an important role to ensure that operational activities have run effectively and efficiently. Operational inspections also not only play a role in overcoming or repairing but also play a role in preventing these risks from occurring. The purpose of this study is to find out whether the policies and procedures for recording and controlling inventory implemented by Owl Ways Pekanbaru café have run effectively and efficiently. The research method used in this study is a descriptive study method. The data collection technique uses literature study data and field studies consisting of interviews, observations and company documents. The data that has been collected will then be analyzed. The object of research in this study is an operational inspection of inventory recording and control activities in an effort to improve the effectiveness and efficiency of inventory management of Owl Ways café in Pekanbaru. After an operational inspection, weaknesses were found in the Owl Ways café, namely inventory planning and control, inventory document recording procedures and the purchase of raw materials for supplies that are still inadequate

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