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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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Strategi Perlakuan Akuntansi dalam Biaya Pemeliharaan dan Perolehan Aset : (Study Kasus Implementasi PSAK 16 dalam Memaksimalkan Nilai Aset pada PT AI) Roberto Josua F Hasibuan; 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.v5i2.3335

Abstract

This research aims to examine the application of PSAK 16 of Fixed Assets and the accounting treatment in recording asset maintenance and repair costs to maximize the value of company assets. The research methodology involves quantitative and qualitative analysis of historical data on maintenance, asset acquisition, and asset valuation from the PT.AI. The research results show that the implementation of Fixed Asset recording in companies follows the standards of PSAK 16. Fixed asset maintenance and repair costs are divided into two cost groups, namely revenue expenditure and capital expenditure. Management policy wants to recognize assets above the acquisition value of 5 million. The recommendation for companies is that material costs that have benefits for more than 1 year should be included in capital expenditure. Apart from that, this research also highlights the importance of technology integration in the maintenance process for cost efficiency and optimal increase in asset value.
Analisis Komparatif Praktik Akuntansi pada Perusahaan Multinasional : Studi Kasus Laporan Keuangan Perusahaan Terdaftar di Bursa Efek Indonesia Sri Fitriani; Putu Sri Arta Jaya Kusuma
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.v5i2.3336

Abstract

This study aims to compare accounting practices between multinational companies, and domestic companies listed on the Indonesia Stock Exchange. The research method involves collecting data from five sample companies selected through purposive sampling method. Analyses were conducted using quantitative and qualitative approaches. The results showed significant differences in accounting practices between the two types of companies. The implications of these findings for the harmonisation of accounting standards and supervision of financial reporting practices in Indonesia are discussed in depth. The methodology of this study involved the use of purposive sampling method to select five sample companies. Analyses were conducted with a quantitative approach using t-test and qualitative approach to understand the differences in accounting practices. Descriptive statistical analysis techniques were used to describe the characteristics of the sample. Classical assumption tests were performed to ensure the reliability of the regression analysis. In addition, tests of normality, multicollinearity, heteroscedasticity, and autocorrelation were applied to validate the regression model. The results showed significant differences in accounting practices between multinational and domestic companies. Multinational companies tend to apply different recognition, measurement, and disclosure methods in their financial statements compared to domestic companies. Although specific figures were not included, these findings
Analisis Pengaruh Penggunaan Uang Elektronik Terhadap Gaya Hidup Generasi-Z di Kota Denpasar Gde Bagus Pradipta Nandana Putu; Putu Sri Arta Jaya Kusuma
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.v5i2.3337

Abstract

Generation Z, known for their familiarity with technology, is increasingly using electronic money (e-money) in transactions. This research aims to analyze the influence of e-money use on the lifestyle of generation Z in Denpasar City. Data was collected through a survey of 57 generation Z respondents in Denpasar City. The research results show that the use of e-money has a significant influence on lifestyle, level of participation in social and economic activities, and perceptions about generation Z's financial management so that they do not behave consumptively. This research provides implications for stakeholders in formulating appropriate policies and programs for generation Z, as well as for generation Z themselves in managing their finances and lifestyle more wisely.
Analisis Perhitungan Harga Pokok Produksi Roti menggunakan Metode Full Costing: Studi Kasus Perusahaan Jo Bakery di Pringsewu, Lampung pada Tahun 2021 Erik Susanto; Nurdiwansyah Nurdiwansyah
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.v5i2.3338

Abstract

The purpose of this research is to analyze the calculation of the cost of production using the full costing method in 2021 at Jo Bakery Pringsewu, Lampung. With descriptive qualitative as a method of quantitative data analysis as well as the results of interviews and observations obtained from Jo Bakery. This study aims to find out the comparison between the calculation of the cost of production according to Jo Bakery with the calculation using the full costing method which is in accordance with accounting standards and see how much impact it has on selling prices. The results of the calculation using the full costing method show that the cost of production of Jo Bakery is greater because all the complete costs are calculated to be summarized into the right results without any unpaid expenses so that it gives a real time comparison of production costs, this is very useful for management and business continuity.
Analisis Implementasi E – Bupot Unifikasi terhadap Kepatuhan Pajak dalam Pelaksanaan Pengisian dan Pelaporan Pajak penghasilan Pasal 23 di PT HD Surabaya Niken Fitriani; Muslimin Muslimin
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.v5i2.3339

Abstract

This research aims to explore the effect of implementing E-Bupot Unification on tax compliance at PT HD Surabaya in withholding and reporting PPh 23. The descriptive qualitative method is the method used in this research. Data is collected from documents such as tax invoices, invoices, tax deposit letters, and other supporting documents. The research results show that PT HD has implemented E-Bupot Unification thoroughly and complies with applicable tax regulations, PT HD is compliant in fulfilling its obligation to deposit and report PPh Article 23 promptly. Apart from that, implementing the Unification E-Bupot at PT HD can facilitate withholding taxes, recording proof of withholding, creating e-billing, preparing master SPTs, and reporting Periodic SPTs. The findings of this research provide several practical implications, namely that the implementation of E-Bupot Unification can help increase tax compliance related to PPh Article 23.
Tingkat Kepercayaan Masyarakat Terhadap Cryptocurrency Sebagai Alat Investasi Kadek Srestiyani; Putu Sri Arta Jaya Kusuma
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.v5i2.3340

Abstract

Apart from conventional currency, Cryptocurrency can also be used as an investment asset. However, Cryptocurrency is famous for its high level of volatility, where this investment can produce large profits and losses in a short time. Seeing this opportunity, many people are starting to be interested in investing in this instrument. Various responses and assessments have developed in society regarding this investment, especially in Indonesia. At the beginning of its appearance, people were skeptical about the results offered. And quite a few also assume that this investment is nothing more than a fraudulent scheme. However, as time goes by, and as information spreads easily, people begin to understand and believe in this type of investment and start investing on a small to massive scale. Even now, some people still believe that Cryptocurrency investment is a scam. This research aims to collect data on how much trust the Indonesian people have in investing in Cryptocurrency. This research method uses a quantitative method, namely using primary data in the form of a questionnaire distributed to the people of Denpasar City. With a population of 30 people and a sample calculated using the Slovin formula of 30. Based on this research, the level of trust has no significant effect on cryptocurrency as an investment tool. There are many factors that influence people's confidence in investing in cryptocurrencies.
Pengaruh Blue Ecconomy terhadap Pengelolaan Keuangan di Sektor Kelautan dan Perikanan pada Kampung Nelayan Morokrembangan Luluk Mushfiroh; Vivi Duwi Lestari; Aliatus Nurrochmah; Maria Yovita R. Pandin
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.v5i2.3341

Abstract

This research was conducted in Morokrembangan to determine the influence of the Blue Economy on financial management. The quantitative methodology used in this research was by distributing questionnaires to Morokrembangan fishermen. A total of 50 respondents participated in this research. To test the hypothesis, researchers conducted survey results via SPSS. The results of this test produced information that the Blue Economy provides financial management for Morokrembangan fishermen.
Pengaruh Penerapan Green Accounting Terhadap Corporate Social Responsibility di Bank Perkreditan Rakyat Sukawati Pancakanti Putu Ayu Nandita Dewanti Aderia Putri; Putu Sri Arta Jaya Kusuma
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.v5i2.3342

Abstract

This research attempts to ascertain how Green Accounting influences Corporate Social Responsibility at BPR Sukawati Pancakanti. This research uses explanatory and quantitative methods. This research involved 55 employees of BPR Sukawati Pancakanti. In this research, data was collected through questionnaires. Next, IBM SPSS Statistics 24 was used for data analysis. The results of the study showed that the use of green accounting greatly enhanced corporate social responsibility, as evidenced by regression test results that were 0.000 < 0.05. Only the impact of integrating green accounting on corporate social responsibility is covered in this study. Therefore, only one branch of the Sukawati Pancakanti People's Credit Bank was the sample and population studied. Therefore, there is an opportunity for other researchers to take up the same theme with a larger sample. It is anticipated that this study will lead to more knowledge about the application of Green Accounting for Corporate Social Responsibility in the future.
Tinjauan Atas Implementasi Prosedur Audit Kas dan Setara Kas pada Kantor Akuntan Publik di Sidoarjo Riski Famiyanti; Acynthia Ayu Wilasittha
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.v5i2.3343

Abstract

The cash and cash equivalent audit procedure is a series of steps that the auditor takes to verify the existence, completeness, accuracy, and presentation of an entity's cash and cash equivalents in the financial statements. The research was carried out with the aim of understanding the process of implementing cash and cash equivalent audit procedures at the KAP Djoko, Sidik & Indra Sidoarjo Branch. The research was conducted using a descriptive analysis method by collecting two data sources, namely primary data obtained from interviews, observations and documentation directly during the audit, while secondary data was collected from several publications including articles, journals and internet sites that correspond to the research topic. The research results prove that the implementation of cash and cash equivalent audit procedures carried out at the KAP Djoko, Sidik & Indra Sidoarjo Branch for clients is in accordance with the theory put forward by Sukrisno Agoes. Through this research, it is hoped that interested parties can gain understanding and insight regarding cash and cash equivalent audit procedures in theory and real practice in the world of work.
Analisis Penerapan E-Bupot 21/26 dalam Melaporkan Pajak Penghasilan (PPH) Pasal 21 Atas Karyawan Tetap pada PT XYZ di Surabaya Septya Asmoro Wati; Muslimin Muslimin
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.v5i2.3344

Abstract

This study aims to analyze the application of e-Bupot 21/26 in reporting Income Tax (PPh) Article 21 on permanent employees at PT XYZ in Surabaya. This study uses a descriptive method with a qualitative approach. Data was obtained through interviews and documentation from the company's finance and tax departments. The results of the study show that PT XYZ has implemented the e-bupot application to report Income Tax Article 21 in accordance with applicable tax regulations, but there are several obstacles faced in the reporting process. This research is expected to contribute to improving the company's tax system and increasing compliance with tax regulations.

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