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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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Peranan Audit Internal dalam Meningkatkan Efektivitas Pengendalian Internal Inventory Suku Cadang di PT. Selamat Lestari Mandiri Salsa Maulina; Sulaeman Sulaeman; Andri Indrawan
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.v5i2.3378

Abstract

This study aims to explain the role of internal audit in enhancing the effectiveness of spare parts inventory internal control at PT. Selamat Lestari Mandiri. The study employs a descriptive qualitative method. Data collection techniques include observation, interviews, and documentation analysis. The research findings indicate that the implementation of internal audit for spare parts inventory has been well-executed, as evidenced by its adherence to the established schedule and procedures. The spare parts inventory internal control system is operating effectively, as demonstrated by its implementation, which largely complies with company procedures. Internal audit plays a crucial role in enhancing the effectiveness of spare parts inventory internal control at PT. Selamat Lestari Mandiri, as seen in its improvement and evaluation efforts regarding the implementation of spare parts inventory internal control, which have resulted in a reduction in spare parts discrepancies.
Peran Moderasi Kepemilikan Institusional pada Pengaruh Financial Slack terhadap Corporate Social Responsibility Robert Jao; Ana Mardiana; Anthony Holly; Cristiani Djurnaidi
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.v5i2.3379

Abstract

The purpose of this study is to analyze the effect of financial slack on corporate social responsibility (CSR) and analyze the role of institusional ownership as a moderator on the effect of financial slack on corporate social responsibility. This study uses stakeholder theory and agency theory to explain the relationship between variables. Sample selection used purposive sampling method. The population used in this study is all non-financial companies listed on the Indonesia Stock Exchange for the 2020 to 2022 period. The number of that met the criteria are 89 companies. The analytical method used is moderated regression analysis. The results of this study show that financial slack has a positive and significant effect on corporate social responsibility. Institutional ownership strengthens the influence between financial slack on corporate social responsibility and acts as a quasi moderation.
Analisis Penerapan Sistem Akuntansi Keuangan Pemerintah pada Kantor Kecamatan Sukaraja Kabupaten Sukabumi: (Studi Kasus pada Kantor Kecamatan Sukaraja) Marlina Banjarnahor; Darmo H. Suwiryo; Evi Martaseli
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.v5i2.3380

Abstract

Increasing the well-being and welfare of the Indonesian people and state cannot be separated from the management of the regional economy. Decision makers in regional public authorities need to pay attention to regional financial management, implement good accountability and openness in this field by implementing a financial accounting system. This research aims to determine and explain the analysis of the implementation of the government financial accounting system at the Sukarja Sukabumi District office. This research was conducted using qualitative descriptive research. The selection of informants in this research uses the method of selecting informants or sources who have certain objectives in accordance with the research subject. The data sources used are primary and secondary sources. Data collection was carried out through field research through observation, interviews and documentation. The results of this research show that even though the implementation is still not optimal, the implementation of accounting at the Sukaraja sub-district government Finance and Assets Agency, Sukabumi Regency is in accordance with the established guidelines.The application of accounting has been in accordance with Government Regulation No. 71 of 2010 as well as the completeness of the financial statement items has been in accordance with the provisions of the SKPD financial statements consisting of Budget Realization Reports, Balance Sheets, and Notes on Financial Statements. The recording and classification of transactions comes from bookkeeping evidence, which is then recorded in a journal book.
Pengaruh Leverage, Profitabilitas, Likuiditas dan Collateralizable Asset terhadap Kebijakan Dividen pada Perusahaan Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2017 – 2022 Sindi Trilia
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.v5i2.3381

Abstract

This Analysis Aims To See The Influence Of Leverage, Profitability, Liquidity And Collateralizable Assets On Dividend Policy. The Analysis Was Carried Out In The Pharmaceutical Sub-Sector Manufacturing Industry Which Is Recorded On The Indonesia Stock Exchange (Bei) For The 2017-2022 Period. The Sampling Method Used Was Purposive Sampling, And Resulted In A Sample Of 9 Companies With 6 Years Of Observation, Resulting In 54 Research Samples. The Analysis Design In This Research Is To Apply A Multiple Linear Regression Analysis System. The Results Of This Analysis Show That Liquidity Has A Positive Effect On Dividend Policy, While Leverage, Profitability And Collateralizable Assets Have No Effect On Dividend Policy.
Analisis Sistem Pengendalian Internal dalam Meningkatkan Penjualan Sepeda Motor Honda di Dealer Astra Motor Bayah Banten Muhammad Rifki Alfarisi; Darmo H Suwiryo; Sulaeman Sulaeman
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.v5i2.3382

Abstract

Muhammad Rifki Alfarisi (2030611003) Muhammadiyah University of Sukabumi Analysis of Internal Control Systems in increasing Honda Motorcycle Sales at the Astra Motor Bayah Banten Dealer (Supervisor Dr. Darmo H Suwiryo, M.M. and Sulaeman, S.E., M.Si.) Every company needs to have an effective internal control system so that the company continues to develop and be stable. Internal control aims to provide security guarantees for the elements within the company. A good sales system is if internal control can be implemented well and controlled according to the criteria determined by management. Such as environmental control, supervision, information and communication, risk assessment, and also control activities. The type of research used by the author is a qualitative descriptive method, the data processed is data obtained from interviews and unstructured observations which will be analyzed qualitatively and described in descriptive form. The internal control system at the Astra Motor Bayah Banten Dealer has implemented and succeeded in the principles of internal control theory (COSO). However, the organizational structure at the Astra Motor Bayah Banten Dealer is not yet in accordance with the theory of (COSO) because the separation of duties is still not effective and there are no security personnel such as security.
Pengaruh External Pressure, Financial Target, Ineffective Monitoring dan Rationalization terhadap Financial Statement Fraud pada Industri Food And Beverages yang Terdaftar di BEI Tahun 2020-2022 Dede Pramurza
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.v5i2.3385

Abstract

The analytical method used is a quantitative descriptive analysis method using statistical analysis. The data source in this research comes from annual financial reports. Data collection techniques in this research were carried out in 2 ways, namely: library research techniques and field research techniques. The research results show that External Pressure, Financial Target, Infective Monitoring, and Rationalization have no effect on Financial Statement Fraud in the Food and Beverages industry listed on the IDX in 2020-2022 either partially or simultaneously and the magnitude of the influence is 4.6% Keywords:,,,
Analisis Sistem Pengendalian Internal Atas Persediaan Barang Dagang (Sparepart) Dalam Upaya Mempertahankan Laba Pada PT. Selamat Lestari Mandiri Putri Kharisma Andini; Andri Indrawan; Evi Martaseli
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.v5i2.3386

Abstract

Putri Kharisma Andini (2030611037) Universitas Muhammadiyah Sukabumi. Analysis of the Internal Control System on Merchandise Inventory (Spareparts) in Efforts to Maintain Profitability at PT. Selamat Lestari Mandiri, supervised by Mr. Andri Indrawan, S.E., M.Ak. and Mrs. Evi Martaseli, S.E., M.Ak. This study aims to analyze the internal control system on merchandise inventory (spareparts) at PT. Selamat Lestari Mandiri in maintaining and increasing the company's profitability. The research employs a qualitative method with a descriptive approach to evaluate the procedures and effectiveness of the implemented internal control system. The results indicate that although the existing internal control system is has been effective in several aspects, improvements are still needed, particularly in inventory planning and supply chain management to ensure consistent stock availability. The analyzed internal control flowcharts and procedures cover the processes of receiving, storing, issuing, as well as monitoring and reporting spare parts inventory. By enhancing the effectiveness of the internal control system, the company can avoid losses due to stock shortages, thus maintaining and optimally increasing profitability.
Analysis Of Credit granting Procedures Guna Bhakti (KGB) and Implamentaation Principle 5C To Minimize Non Performing Loan At Bank BJB Mayang Lestari; Gatot Wahyu Nugroho; Idang Nurodin
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.v5i2.3387

Abstract

Banks have an important role in encouraging the economic growth of a country, because most of the Third Party funds are in Commercial Banks. The process of granting credit and applying the 5C principle must be carried out in accordance with Bank policy to avoid non-performing loans. The type of research used by the author is descriptive qualitative method, the data processed are the results of unstructured interviews and observations which will be analyzed qualitatively and described in descriptive form. The procedure for granting Bhakti Guna Credit is in accordance with the Bank's policy at Bank BJB KCP Sukaraja. However, Bank BJB KCP Sukaraja needs to pay attention again regarding credit application procedures and the 5C principle with the established principles because at the time of checking the collateral is still less thorough and there are several factors and obstacles that must be implemented effectively to minimize non-performing loans.
Analisis Perhitungan Pajak UMKM dengan PP 55 Tahun 2022 Laily, Aulia Najmi; Diarany Sucahyati
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.v5i2.3388

Abstract

Taxes play an important role in the life of a country, especially in Indonesia. This tax is used to achieve goals such as development, state interests, and economic regulation in Indonesia. Therefore, as an Indonesian citizen, LG also participated as a Private Taxpayer in making its tax payments. Because LG will report tax payments, researchers assist KKP EDS in filling out SPT OPs, where SPT OP itself has 3 types of E-Forms, including 1770, 1770S, and 1770SS. LG itself is a free worker who will use e-Form 1770. In this e-Form, there is an appendix in the form of PP23/PP55 which is the PPh Final in accordance with PP No. 55 of 2022, which states that the gross income in a year if it reaches Rp500,000,000.00 in a year, therefore researchers explained that LG's income subject to the PPh Final is 0.5% . Therefore, the result of this research is that LG will be subject to the PPh Final starting from September to December because LG's gross income has reached Rp500.000.000 in August and September will be subject to the PPh Final.
Pengaruh Persepsi Risiko dan Promosi Terhadap Keputusan Pembelian pada Onlineshop Tokopedia: (Studi Pada Konsumen di Kabupaten Bogor) Widarma Widarma; Muhammad Rusdi Ridjal
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.v5i2.3389

Abstract

The research results show that: (1) The results of partial hypothesis testing prove that the risk perception variable influences the purchasing decisions of Tokopedia Onlineshop consumers in Bogor Regency. This is proven by the calculated t value of the risk perception variable of 8.206 > t table 1.984 with a significance of 0.000 < 0.05. (2). The results of partial hypothesis testing prove that promotional variables influence the purchasing decisions of Tokopedia Onlineshop consumers in Bogor Regency. This is proven by the calculated t value of the promotion variable of 4.086 > t table 1.984 with a significance of 0.000 < 0.05. (3) The results of simultaneous hypothesis testing prove that simultaneously the risk perception and promotion variables are proven to have an influence on the purchasing decisions of Tokopedia Onlineshop consumers in Bogor Regency. This is shown by the calculated F value of 257,690 > F table of 2,696 with a significance of 0.000 <0.05. (4) The variable that dominantly influences the purchasing decisions of Tokopedia online shop consumers in Bogor Regency is the risk perception variable with a regression coefficient value of 0.644. (5) The coefficient of determination test results obtained an adjusted R2 value of 0.838. This shows that the purchasing decisions of Tokopedia Onlineshop consumers in Bogor Regency are jointly influenced by perceptions of risk and promotion by 83.8%, while the remaining 16.2% of Tokopedia Onlineshop consumer purchasing decisions in Bogor Regency are influenced by other factors which in this study were not discussed.  

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