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INDONESIA
Worksheet : Jurnal Akuntansi
Published by Universitas Dharmawangsa
ISSN : 28088557     EISSN : 28088573     DOI : https://doi.org/10.46576/wjs.v1i2
Core Subject : Economy,
Economics, Econometrics & Finance
Workhsheet adalah Jurnal Prodi Akuntansi yang ditertbitkan dan dikelola oleh Fakultas Ekonomi dan Bisnis Universitas Dharmawangsa (FEB UNDHAR). Jurnal ini diharapakan dapat menjadi alat informasi dan sosialisasi mengenai hasil-hasil penelitian yang mempunyai relevansi dengan : Akuntansi Keuangan Akuntansi Manajemen Akuntansi Pemerintahan Sistem Informasi Akuntansi Akuntansi Perpajakan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 155 Documents
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MANAJEMEN LABA PADA PERUSAHAAN BASIC MATERIAL Faisal, Yusuf; Oktaviani, Resty Fuji; Sari, Egi Gumala
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.4399

Abstract

This research was conducted ti observing 98 basic material listed on the Indonesia Stock Exchange. The data source used is the company’s annual report from 2012-2022. This study aims to obtain empirical evidence on the influence of intellectual capital , tax planning , and leverage   with institutional ownership as a moderating variable. The result of this study found that intellectual capital  has a positive and statistically effect on earnings management, while tax planning  has a positive and statistically insignificant effect on earnings management, leverage   has a positive and statically insignificant effect on eanings management. Furthermore, institutional ownership strengthens the influence of intellectual capital  on earnings management. Institutional ownership weakens the influence of tax planning  on earnings management. Institutional ownership also reinforces the effect of leverage   on earnings management.
PENGARUH DEBT TO ASSET RATIO DAN DEBT TO EQUITY RATIO TERHADAP MANAJEMEN LABA PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Ady Shah Putra, Zumirel; Anan, Malesa; Mulyani, Sri
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.5219

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh Debt to Assets Ratio (DAR) dan Debt to Equity Ratio (DER) terhadap Manajemen Laba pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Dalam penelitian ini, analisis regresi linier berganda digunakan untuk mengidentifikasi hubungan antara rasio utang dan Manajemen Laba. Data yang digunakan mencakup data keuangan 11 perusahaan BUMN dengan jumlah sampel data sebanyak 55. Hasil analisis menunjukkan bahwa baik Debt to Assets Ratio (DAR) maupun Debt to Equity Ratio (DER) tidak memiliki pengaruh signifikan terhadap Manajemen Laba perusahaan BUMN. Koefisien regresi untuk DAR adalah -0,055 dengan p-value sebesar 0,840, sementara DER memiliki koefisien regresi 0,034 dengan p-value sebesar 0,382. Kedua nilai p-value ini menunjukkan bahwa pengaruh dari rasio-rasio tersebut terhadap Manajemen Laba tidak signifikan secara statistik. Selain itu, model regresi linier berganda yang digunakan dalam penelitian ini menunjukkan nilai R² sebesar 0,018 dan Adjusted R² negatif (-0,020), menandakan bahwa model ini hanya menjelaskan sedikit variasi dalam Manajemen Laba dan bahkan tidak lebih baik daripada model rata-rata.
PENGARUH PROFITABILITAS, TINGKAT PERTUMBUHAN DAN TINGKAT PAJAK TERHADAP STRUKTUR MODAL PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Khadijah, Siti; Rozi, Facrul; Nursidin, Muhammad
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3462

Abstract

This study aims to analyze the specific effect of Asset Growth Rate, Tax Rate on Capital Structure inReal Estate and Property companies listed on the Indonesia Stock Exchange (IDX). The sample in thisstudy is 40 real estate and property companies that publish fully audited financial reports. The type ofdata used is secondary data obtained from the financial reports of each Real Estate and Propertycompany for 3 years, namely 2017-2019. Data analysis using multiple linear regression analysis. Theresults of this study indicate that the variable profitability (ROE) has a negative and significant effect onthe capital structure of Real Estate and Property. Meanwhile, the asset growth rate and tax rate have apositive and insignificant effect on the capital structure of Real Estate and Property companies
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP PERSEDIAAN BAHAN HABIS PAKAI LPP TVRI SUMATERA UTARA Putri, Ranti Gatrizka; Zulkarnen, Zuliana; Chrisna, Heriyati
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3457

Abstract

here are still many companies especially in service companies that do not have a special system for thesupply of used materials. The study aims to provide an overview of the application of accountinginformation systems to the inventory of used materials and look at the effectiveness of such systems. Theobject of this research is carried out in the LPP TVRI North Sumatra Type and source of data obtainedin this research are primary data and secondary data. Based on the research data obtained, the authorsused data collection methods by means of interviews, documentation, and library surveys. The results ofthis study showed that the LPP TVRI Sumatera Nord uses a computerized recording system, i.e. everytransaction, both inputs, outputs and returns of goods will be directly input into the existing system on acomputer based database. The advantage in using this system is that the collection of information canbe done quickly and easily, can perform data protection and security, while the shortcomings in the useof this system, i.e. the system used by LPP TVRI Sumatera North must be updated in accordance withthe provisions of the Ministry of Finance of the Directorate General of the Treasury RI so that it willprevent the continuation of recording activity for a few moments until the database is completed to berenewed, when there is an inaccurate access damage can occur and a more skilled user is required inprocessing data.
ANALISIS BIAYA PRODUKSI HOMEMADE COOKIES COOKIEKU Na'illatulloh, Syahda; Zanah, Nita Miftakhul; Fitriana, Noor Laila
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.4426

Abstract

This research aims to analyze the production costs of homemade CookieKu Cookies located on Jl. Garuda 53, Banaran, Boyolali, Central Java. The data used refers to production costs in 2024. The research results show that direct raw material costs are IDR. 189,000, direct labor costs Rp. 560,000, and factory overhead costs of Rp. 1,074,000. The total production cost of CookieKu Cookies, with all factors taken into consideration, reached Rp. 1,823,000. The accuracy of data obtained through interviews and direct observation provides a strong basis for a comprehensive evaluation of production costs. The implications of the results of this research can be used to optimize production strategies, identify potential savings areas, and improve overall operational efficiency. With a better understanding of production costs, owners can make more informed decisions in managing their business. In addition, this research also provides valuable insights for other stakeholders, such as investors and suppliers, in understanding the company's cost structure and operational performance.
PENGARUH UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN MANUFAKTUR SUB SEKTOR ELEKTRONIKA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2023 Jepanya Ginting, Pranaldi; Zulkarnaen, Zuliana; Iqbal, M
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.5218

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh struktur modal yang diproksikan oleh Debt to Equity Ratio (DER) dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan manufaktur subsektor elektronika yang terdaftar di Bursa Efek Indonesia selama periode 2017-2023. Metode penelitian yang digunakan adalah penelitian kuantitatif. Metode analisis menggunakan teknik regresi linier berganda yang bertujuan untuk menguji hubungan antara variabel-variabel tersebut. Hasil analisis menunjukkan bahwa struktur modal memiliki pengaruh positif yang signifikan terhadap nilai perusahaan (thitung = 3.35, p-value = 0.004), sementara ukuran perusahaan tidak memberikan kontribusi yang signifikan (thitung = -1.32, p-value = 0.202). Uji F menunjukkan bahwa model regresi secara keseluruhan memiliki tingkat signifikansi yang kuat (Fhitung = 6.63, p-value < 0.001). Koefisien determinasi (R²) dari model ini adalah 0.543, yang berarti bahwa 54.3% dari variabilitas nilai perusahaan dapat dijelaskan oleh variabel-variabel prediktor yang digunakan dalam penelitian ini. Implikasi dari penelitian ini adalah pentingnya perusahaan untuk mempertimbangkan secara hati-hati penggunaan utang dalam struktur modal mereka guna mengoptimalkan nilai perusahaan. Saran praktis termasuk pengelolaan risiko finansial yang cermat dan diversifikasi sumber pendanaan untuk mendukung pertumbuhan berkelanjutan. Studi ini juga menggarisbawahi pentingnya penelitian lanjutan untuk mengeksplorasi faktor-faktor tambahan yang dapat mempengaruhi nilai perusahaan di konteks industri yang dinamis.
ANALISIS PERPUTARAN PIUTANG DALAM MENINGKATKAN PEROLEHAN LABA BERSIH PADA PT. TERUSAN INDAH PERKASA MEDAN Br. Harahap, Farika Amalia; Wahyuni, Dewi; Irmadhani, Allia
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3463

Abstract

The purpose of this research is to find out and analyze why the company's net profit is not optimal. Theresearch uses data collection techniques, namely interviews, observation and documentation studies.The data analysis technique is descriptive analysis method. The results of this study indicate that theincrease and decrease in the amount of net profit experienced by the company is caused by severalfactors, namely the ups and downs of the number of units sold and the selling price per unit, fluctuationsin the cost of revenue, fluctuations in variable production costs and operating efficiency which areinfluenced by the amount units sold, fluctuations in the value of financial ratios, fluctuations in incomeitems by variations in the number of units sold. In addition, the net profit in 2021 has increased,accompanied by the company's net profit which has increased quite high, this shows that the company'sprofit generated is greater than in the previous year owned by the company so there is no risk of loss inthe coming year. probably won't happen. Furthermore, if the receivables turnover rate is high, the saleslevel will be high, so that revenue can increase and operating profit will also increase. If the profitgrowth rate is low, it means that the sales level is also low, so that revenue will decrease and this willlead to a decrease in operating profit earned due to additional costs that must be incurred by thecompany, such as maintenance costs and inventory storage costs and vice versa.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENJUALAN PADA RESTORAN MAKANAN JEPANG (STUDI KASUS PT. SUSHI INDO SUKSES MANDIRI) Dakhi, Santa Ana; Junaidi, Listya Devi; Syaharman, Syaharman
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3458

Abstract

The purpose of this study is to ascertain how PT. Indo Success Mandiri's sales are impacted by product,pricing, and marketing. Quantitative research is the kind that was employed. ways for gathering datawhile using a questionnaire. 150 PT. Indo Independent Success personnel made up the study's sample.The study's sample consists of 60 workers. data source that included primary and secondary data.Multiples were processed with SPSS version 2016 using linear regression analysis. The study's findingsare evident. With a value of 40.52%, these variables have an impact concurrently, and the remaining59.48% is partially influenced by other variables that were not included in this study. The relationshipbetween the product and sales at the Japanese food restaurant PT. Indo Mandiri success is significantat 35%, the relationship between the price and sales at the Japanese food restaurant PT. Indo SuksesMandiri is significant by 60.7%, and the relationship between the promotion and sales at the Japanesefood restaurants PT. Indo Sukses Mandiri is significant at 30.0%.
ANALISIS PERHITUNGAN BIAYA PRODUKSI BERDASARKAN METODE FULL COSTING PADA NOSA ALUMINIUM Surya Pratiwi, Cindy Afifah; Saraswati, Laila Isnaini; Fitriana, Noor Laila
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.4430

Abstract

This research specifically aims to investigate and analyze the production cost calculation process applied in Nosa Aluminium's manufacturing operations using the full costing method. One of the main issues encountered in this study is that Nosa Aluminium has not adopted the appropriate method in setting the selling prices of its products. In collecting data, this research relies on primary qualitative data obtained through in-depth interviews and direct observation. The applied analysis method is descriptive analysis to describe and analyze the production cost calculation process. The results of this research affirm that the use of the full costing method provides greater accuracy in decision-making, especially in the context of setting selling prices of products. 
PENGARUH LOAN TO DEPOSITE RATIO (LDR) DAN DANA PIHAK KETIGA TERHADAP RETURN ON ASSET (ROA) PADA BANK BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Laia, Sunardi; Nasution, Ilham Ramadhan; Wahyuni, Dewi
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.5222

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Loan to Deposite Ratio (LDR) dan Dana Pihak Ketiga (DPK) terhadap Return on Assets (ROA) pada Bank BUMN yang terdaftar di Bursa Efek Indonesia (BEI). Metode analisis yang digunakan adalah regresi linier berganda untuk menguji hubungan antara variabel independen (Loan to Deposite Ratio dan Dana Pihak Ketiga) dan variabel dependen (ROA). Data yang digunakan melibatkan bank-bank yang termasuk dalam bank milik BUMN yang tercatat di BEI selama periode 2015-2023 dengan jumlah sampel adalah laporan keuangan empat bank BUMN. Hasil penelitian menunjukkan adanya pengaruh negatif signifikan secara parsial dari Loan to Deposite Ratio (LDR) terhadap ROA dengan  nilai thitung -2,037 > ttabel 2,008559 atau nilai Sig. 0,047 < 0,05, sedangkan untuk Dana Pihak Ketiga (DPK) didapati tidak ada pengaruh terhadap Return on Assetts (ROA) dengan nilai thitung 0,452 < ttabel 2,008559 atau nilai Sig. 0,653 > 0,05, kemudian uji nilai Fhitung 3,714 > Ftabel 3,175141 atau nilai Sig. 0,031 < 0,05 yang berarti ada pengaruh positif signifikan secara simultan Loan to Deposite Ratio (LDR) dan Dana Pihak Ketiga (DPK) terhadap jumlah Return on Assetts (ROA).  Pengelolaan LDR dan DPK yang optimal merupakan kunci bagi bank untuk mencapai tingkat ROA yang maksimal dan meningkatkan profitabilitas. Bank perlu menjaga LDR pada tingkat yang wajar dan meningkatkan DPK melalui berbagai cara. DPK yang tinggi perlu dimanfaatkan secara efisien dengan melakukan investasi pada aset yang menguntungkan dan mengelola risiko kredit dengan baik.

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