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Siti Aliyah
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Jurnal Rekognisi Akuntansi (JRA)
Published by Universitas Islam Nahdlatul Ulama Jepara
ISSN : -     EISSN : 28286499     DOI : -
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Rekognisi Akuntansi (JRA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari penelitian mahasiswa, dosen dan penelitia di bidang Akuntansi. Jurnal ini dikelola oleh Fakultas Ekonomi dan Bisnis Unisnu Jepara dan terbit dua kali dalam setahun pada bulan September dan Maret. Topik penelitian yang dapat dipublikasikan pada Jurnal Rekognisi Akuntansi (JRA) meliputi riset-riset kuantitatif maupun kualitatif pada bidang: 1. Akuntansi keuangan dan pasar modal 2. Akuntansi manajemen 3. Akuntansi sektor publik 4. Pemeriksaan akuntansi (auditing) 5. Sistem informasi akuntansi 6. Perpajakan 7. Akuntansi syariah
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 2 No. 2 (2018)" : 6 Documents clear
Analisis Pengelolaan Aset Tetap Pada Badan Pengelolaan Keuangan dan Aset Daerah di Kabupaten Jepara Aida Nahar; Ambar Sari Hadiyanti
Jurnal Rekognisi Akuntansi Vol. 2 No. 2 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.719 KB) | DOI: 10.34001/jra.v2i2.127

Abstract

Assets are one of the important elements that must be managed properly, because in the administration of local government assets are needed to support the success of operational activities. The purpose of this study was to find out that the management of fixed assets in Jepara Regency was in accordance with the procedures, to find out that the management of fixed assets in Jepara Regency was in accordance with the Regulation of the Minister of Home Affairs Number 19 of 2016, and to find out what obstacles were experienced in reporting fixed assets in Jepara Regency. Jepara Regency. The research method used is descriptive qualitative research. The data used in this study are subject data. Sources of data obtained from interviews, observation and documentation. The results of the study show that the implementation of fixed asset management carried out by the BPKAD of Jepara Regency has so far been carried out thoroughly in accordance with Permendagri Number 19 of 2016 concerning Technical Guidelines for the Management of Regional Property. By using a conformity analysis of the application of legislation regarding the implementation of fixed asset management carried out by Jepara Regency with Permendagri No. 19 of 2016 so far there are still things that are not in accordance with the laws and regulations, in this case the making of a maintenance card, which is related to the results of the maintenance that has been carried out. However, this does not cause the asset management to be hampered.
Analisis Pengelolaan Keuangan Dana Bantuan Operasional Sekolah (BOS): Studi Kasus Pada SMK Nurul Hikmah Tengguli Bangsri Jepara Yanto Yanto; Anis Watin Izzah
Jurnal Rekognisi Akuntansi Vol. 2 No. 2 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.169 KB) | DOI: 10.34001/jra.v2i2.128

Abstract

This study aims to analyze School Financial Management (Case Study of Nurul Hikmah Vocational High School). In the process of financial management at the Nuruh Hikmah Vocational School which includes planning and budget realization, it is suspected that it has not been fully carried out based on the principles of school financial management which includes fairness and efficiency. To find out the planning of preparation in the realization of the financial budget as well as the supporting and inhibiting factors for managing BOS funds at SMK Nurul Hikmah using qualitative research with a descriptive approach, collecting data using field techniques and literature with interviews. The results showed that school financial management at Nurul Hikmah Vocational School was also carried out. Planning for the management of BOS funds for the Nurul Hikmah Vocational School for the 2018-2019 school year began with the process of preparing the RKAS and preparing the RAB as well as implementing the use and finally doing bookkeeping. The supporting factor in implementing the program is collaboration between teacher staff. While the inhibiting factors in managing BOS funds are the amount of BOS funds that are not sufficient for school needs, delays in disbursing funds and difficulties in reporting the use of BOS funds due to lack of time and knowledge of the treasurer in financial management.
Implementasi Sistem Akuntansi Berbasis Akrual Pada Kantor Kementerian Agama Kabupaten Jepara Fatchur Rohman; Aizatul Muniroh
Jurnal Rekognisi Akuntansi Vol. 2 No. 2 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.797 KB) | DOI: 10.34001/jra.v2i2.129

Abstract

This research aims to know and evaluate the extent to which the implementation of accrual-based accounting system at the Office of the Ministry of religion (KEMENAG) District of Jepara Year 2018. The formula in this study into how the implementation of accrual-based accounting system at the Office of the Ministry of Religion Jepara Regency year of 2018. This research is located in the Office of the Ministry of Religion with the kind of Jepara Regency qualitative research. The source of the data used in this study i.e., primary data and secondary data. Method of data collection in this study use techniques of observation, interviews, and documentation. The results of this research show that the religious Ministry Office reporting Jepara Regency is in compliance with the Government Regulation Number 71-year 2010 On Accrual-based Government accounting standards. This is supported by the existence of real evidence that Kemenag Jepara Regency has been enthusiastically implement and optimize the accrual-based accounting system in improving the quality of reporting as investigators get in field and supported the budget details have been in make to use of those systems.
Analisis Faktor-Faktor yang Mempengaruhi Kredit Macet Pada Koperasi Baitul Malwat Tamwil (BMT) Artha Makmur Jaya Bawu Fifi Fatika Sari; Ali Sofwan
Jurnal Rekognisi Akuntansi Vol. 2 No. 2 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (776.788 KB) | DOI: 10.34001/jra.v2i2.171

Abstract

Abstract This study aims to determine what factors affect bad loans at the Baitul Malwat Tamwil Cooperative (BMT) Artha Makmur Jaya Bawu. The independent variables (independent) used in this study are character, capital, capacity, collateral, condition and the dependent variable used in this study is bad credit. The research approach used in this research is a quantitative approach. The sampling method was simple random sampling, with the number of respondents being 82 customers. Data collection techniques using a questionnaire in the form of a Likert scale. The analytical technique used is multiple linear regression analysis, taking into account the classical assumption test requirements, namely normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. The hypothesis testing used is a partial statistical test (t test) and a simultaneous statistical test (F test). The results of the t-test indicate that the variables of character, capital, and capacity have a significant effect on bad loans, while the collateral and condition variables have no significant effect on bad loans. F test results show that the independent variables (character, capital, capacity, collateral, and condition) together have a significant influence on bad loans.
Penerapan Akuntansi Perbankan Syariah untuk Produk Pembiayaan Murabahah Berdasarkan PSAK No 102 Tentang Akuntansi Murabahah ( Studi Kasus Pada KSPPS BMT Lumbung Artho Jepara) Avita Yuliana; Ali Sofwan
Jurnal Rekognisi Akuntansi Vol. 2 No. 2 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (605.796 KB) | DOI: 10.34001/jra.v2i2.172

Abstract

PSAK No. 102 is an accounting system that looks at the recording process of financing products using a buying and selling system from the transaction process between the parties involved into the accounting system used in Islamic banking institutions. In line with this, the financing product at KSPPS BMT LUMBUNG ARTHO JEPARA is murabahah financing. The formulation of the problem in this research is how to apply PSAK No. 102 concerning Accounting for Murabahah Financing at KSPPS BMT LUMBUNG ARTHO JEPARA and whether its implementation is in accordance with Statement of Financial Accounting Standards (PSAK) No. 102. This study aims to determine the application of murabahah financing applied by KSPPS BMT LUMBUNG ARTHO JEPARA and whether the application is in accordance with the Statement of Financial Accounting Standards (PSAK) No. 102. The type of research is qualitative research, data collection using interview techniques and literature study. The results of this study indicate that the application of murabahah financing applied by KSPPS BMT LUMBUNG ARTHO is in accordance with the Statement of Financial Accounting Standards (PSAK) No. 102. The conclusion of this study shows that the application of murabahah financing at KSPPS BMT LUMBUNG ARTHO in the form of pricing, determining muarabahah assets, determining discounts is in accordance with PSAK No. 102 regarding Murabaha.
Penerapan Algoritma Genetika Dalam Efisiensi Persediaan Bahan Baku Mebel Di UD. Mebel Jati Harminto Mulyo
Jurnal Rekognisi Akuntansi Vol. 2 No. 2 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.698 KB) | DOI: 10.34001/jra.v2i2.249

Abstract

Efficiency in determining the amount of inventory or raw material needs is an important issue for a company. Like other companies, furniture is also a company or industry that processes wood basic materials into household furniture such as cabinets, tables, chairs, and so on. The raw material for furniture is wood, and the availability of wood in the market is quite high and not always available. So furniture needs to be prepared by estimating the need for raw materials. With a good inventory system, furniture will get optimal profit. Genetic Algorithm is applied in optimizing the estimation of furniture raw materials to provide maximum profit by saving inventory costs. Genetic Algorithm used method of extended intermediate crossover, mutation, calculate the value of fitness and selection. In this study, there are 12 chromosomes which are furniture production data within a period of 12 months. The chromosome representation used is discrete decimal encoding. And each chromosome has genes 1-7 which is the product type. The optimal solution obtained from a population size of 100 populations, the combination of crossover and mutation is 1 and 1. With the highest fitness value of 45.00.

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