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<![CDATA[Analysis of the effect of the regional minimum wage rate (umr) and inflation on investment levels in North Sumatra in 2002-2016 ]]>
<![CDATA[Taqwa, Zadit]]>
<![CDATA[ Indonesia Accounting Research Journal Vol. 10 No. 3 (2023): Maret: Auditing, Finance, Accounting, Management ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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<![CDATA[This study aims to find out how the influence of the Regional Minimum Wage (UMR) and Inflation on Investment in North Sumatra in 2002-2016. This research is a quantitative research. The data used comes from BKPM (Investment Coordinating Board) and BPS (Central Statistics Agency). The data analysis used in this study is multiple linear regression analysis using the Ordinary Least Square (OLS) method using the EVIEWS version 8 program. The results show that: 1) Regional Minimum Wage (UMR) significantly positively affects investment in North Sumatra with a probability value of 0 .0000 is less than the significance level (5%) or 0.0000 < 0.05. 2) Inflation does not have a significant negative effect on investment in North Sumatra with a probability value greater than the significance level (5%) or 0.9128 > 0.05. 3) The results of the study simultaneously show that the Regional Minimum Wage (UMR) and inflation have a significant effect on investment in North Sumatra with a probability value (F-statistic) smaller than the significance level (5%) or 0.000007 <0.05. The determination test shows that around 0.861279 or 86.1% of the Regional Minimum Wage (UMR) and inflation variables can explain investment in North Sumatra in the 2002-2016 period, while the remaining 13.9% is explained by other factors.]]>
<![CDATA[The effect of work discipline and work motivation on employee performance at the Ros Hotel in Yogyakarta ]]>
<![CDATA[Sanjaya, Muhammad Taufiek Rio]]>
<![CDATA[ Indonesia Accounting Research Journal Vol. 10 No. 3 (2023): Maret: Auditing, Finance, Accounting, Management ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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<![CDATA[This study aims to determine: (1) the level of work discipline, work motivation, and employee performance at the Ros In Hotel Yogyakarta, (2) the effect of work discipline on the performance of the Ros In Hotel Yogyakarta employees, (3) the effect of work motivation on the performance of the Ros In Hotel employees Yogyakarta, and (4) the effect of work discipline and work motivation on the performance of Hotel Ros In Yogyakarta employees. This research includes causal associative research using a quantitative approach. The population in the study were 115 employees of Hotel Ros In Yogyakarta. The sample technique used was purposive sampling so that a sample of 115 people was obtained. Data was collected using a questionnaire that had been tested for validity and reliability. The data analysis technique used is multiple regression. The results of the study at a significance level of 5% show that: (1) The work discipline level of Hotel Ros In Yogyakarta employees is in the moderate category (62.4%), the work motivation of Hotel Ros In Yogyakarta employees is in the moderate category (78.8%), and the performance Ros In Hotel Yogyakarta employees in the moderate category (62.4%); (2) Work Discipline has a positive and significant effect on the performance of Hotel Ros In Yogyakarta employees. This is evidenced by the results of the regression calculation, which obtained a value of (β) 0.340 (**p<0.05; p=0.000).]]>
<![CDATA[The effect of financial compensation on employee performance at pt. Bank btpn sungguminasa branch, gowa district ]]>
<![CDATA[Putra, Eka Pradila]]>
<![CDATA[ Indonesia Accounting Research Journal Vol. 10 No. 3 (2023): Maret: Auditing, Finance, Accounting, Management ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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<![CDATA[Financial compensation is one of the factors that can affect the level of employee performance. Compensation is an additional base salary that is not expected by employees, but only a part of it can be given only if they have certain achievements or certain skills and are not profitable if asked to complete it as soon as possible, such as reports or receipts that must be reported. This research was conducted using a simple linear regression analysis tool, f-test and t-test to analyze the closeness of a variable relationship. The purpose of this study was to determine the effect of financial compensation on employee performance at pt. bank btpn branch sungguminasa gowa district.]]>
<![CDATA[Evaluation of the determination of hotel room rental rates for case studies at Ros-in Yogyakarta hotels ]]>
<![CDATA[Ditya, Dicky Kurnia]]>
<![CDATA[ Indonesia Accounting Research Journal Vol. 10 No. 3 (2023): Maret: Auditing, Finance, Accounting, Management ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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<![CDATA[The purpose of this study was to evaluate the room rental rates set by Hotel Ros-In Bantul. The evaluation was carried out by comparing the room rental rates set by the Ros-In Hotel with the room rental rates calculated by the researcher. The room rental rate calculation method used is the same room rate calculation method as Hotel Ros-In Bantul. The method used by Hotel Ros-In Bantul is the Break Even Point (BEP) method. This type of research is a case study The data obtained from Hotel Ros-In is data obtained from interviews and documentation without being able to prove the truth. The results showed that there was a difference between the room rental rates set by Hotel Ros-In and the room rental rates studied by researchers using the same calculation method, namely the BEP method. The difference in room rental rates using the BEP method is 5.24% for the Standard room type, 6.23% for the Deluxe room type, and 17.56% for the Suite room type. Using the Rule of Thumb method, it was also found that the difference in room rates was 4.89% (Ros-In Hotel room rates > Room rates for the Rule of Thumb method). After conducting a t-test to debate the difference in hotel room rental rates found using the BEP method, it can be concluded that there is no difference between the room rental rates calculated using the BEP method and the room rental rates of the Ros-In Hotel.]]>
<![CDATA[Evaluation of the accounting information system for sales of Suzuki cars at PT. Majestic Putra Sejahtera Makassar ]]>
<![CDATA[Helmy, Latifa]]>
<![CDATA[ Indonesia Accounting Research Journal Vol. 10 No. 3 (2023): Maret: Auditing, Finance, Accounting, Management ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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<![CDATA[Research on evaluating accounting information systems for car sales at PT. MegahPutra Sejahtera Makassar has implemented an accounting information system for car sales effectively and efficiently. The research was conducted using a qualitative descriptive analysis method. This method is carried out by collecting data by interviews and observations at PT. MegahPutra Prosperous Makassar. The results of the study concluded, that PT. MegahPutra Sejahtera Has implemented an accounting information system for car sales effectively and efficiently.]]>
<![CDATA[The influence of e-commerce business developments and technology-based accounting information systems on the need for e-commerce audit services ]]>
<![CDATA[Nur Hayya Sophia]]>
<![CDATA[ Indonesia Accounting Research Journal Vol. 10 No. 4 (2023): June: Accounting, Managemen ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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DOI: 10.35335/iacrj.v10i4.150
<![CDATA[This study examines the effect of e-commerce business development and the development of technology-based accounting information systems on the need for e-commerce audit services. Respondents in this study were auditors who worked at Public Accounting Firms in Jakarta. The number of auditors who became the sample of this study were 135 auditors from 13 public accounting firms. The sample determination method used in this study was purposive sampling, while the data processing method used by the researcher was multiple regression analysis. The results of this study indicate that the development of e-commerce business and the development of technology-based accounting information systems simultaneously and significantly influence the need for e-commerce audit services.]]>
<![CDATA[The influence of the application of government accounting standards and local government internal control on the quality of financial reporting information ]]>
<![CDATA[Yosi Juita]]>
<![CDATA[ Indonesia Accounting Research Journal Vol. 10 No. 4 (2023): June: Accounting, Managemen ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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DOI: 10.35335/iacrj.v10i4.151
<![CDATA[This study aims to determine the effect of applying government accounting standards on the quality of financial reporting information and the influence of regional government internal control on the quality of financial reporting information of the Regional Work Unit (SKPD) of Bukittinggi City. This research is a causative descriptive type which describes the facts that occur clearly and looks at the effect of each causal variable (X) on the effect variable (Y). The population of this study consisted of 87 civil servants (PNS) government agencies and accounting staff of the Regional Work Unit (SKPD) of Bukittinggi City, so the sample for this study was total sampling because the population was less than 100 objects.∝5% (0.05), 2) there is a significant influence between Local Government Internal Control on the quality of financial report information with a t value of 3.184 or a significant level of 0.004, the value is smaller than the significant level∝5% (0.05). It is hoped that this research can make a positive contribution to the Regional Apparatus Unit (SKPD) of the City of Bukittinggi.]]>
<![CDATA[Fixed asset accounting analysis on Pt. Compacto Solusindo Pekanbaru ]]>
<![CDATA[Antung Pratama]]>
<![CDATA[ Indonesia Accounting Research Journal Vol. 10 No. 4 (2023): June: Accounting, Managemen ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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DOI: 10.35335/iacrj.v10i4.152
<![CDATA[According to PSAK No. 16 of 2009 revised 2007 Article 16 says that fixed assets are tangible assets acquired in the form of ready-to-use or built beforehand, which are used in company operations, are not intended to be sold in the course of the company's normal activities and have a useful life. more than one year. The research was conducted at PT Compacto Solusindo Pekanbaru with the address Jalan Soekarno Hatta No.218 Pekanbaru.The purpose of this study is to find out that the recording of fixed assets by the company is in accordance with the applicable accounting principles, namely PSAK No. 16 of 2009 concerning Fixed Assets. according to the rules stated in PSAK No.16 the value of the building cannot be combined with the value of the land, because the land is not depreciated while the building experiences depreciation every year. residual value of the item.The author suggests that in compiling reports on depreciation of company assets, it should be guided by the applicable provisions, namely PSAK No. 16 concerning fixed assets so that there are no errors in calculating the actual value of fixed assets.]]>
<![CDATA[The effectiveness of internal control in the payroll accounting system Case Study at PT. Sumber Bahtera Motor Authorized Toyota Yogyakarta ]]>
<![CDATA[Agung Samudra]]>
<![CDATA[ Indonesia Accounting Research Journal Vol. 10 No. 4 (2023): June: Accounting, Managemen ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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DOI: 10.35335/iacrj.v10i4.153
<![CDATA[This study aims to determine whether the payroll system of PT. Sumber Bahtera Motor Authorized Toyota Yogyakarta is in accordance with theoretical studies that meet the elements of an effective and internal control system. This type of research is a case study. Data collection techniques used were interviews, documentation, and questionnaires. Data analysis techniques were carried out by comparing the theory and practice of the payroll accounting system of PT. Sumber Bahtera Motor Authorized Toyota Yogyakarta to analyze the effectiveness of internal control in the payroll accounting system using the stop-or-go-sampling method. Based on the results of the research and discussion, it shows that the payroll accounting system of PT. Sumber Bahtera Motor Authorized Toyota Yogyakarta is good. The results of the compliance test on the sample did not reveal any deviations or the number of errors was equal to 0 (zero), so AUPL = DUPL, which is 5%. Thus the internal control in the payroll accounting system of PT. Sumber Bahtera Motor Authorized Toyota Yogyakarta has been effective.]]>
<![CDATA[Inventory accounting analysis at pt. Andalas independent son of Pekanbaru ]]>
<![CDATA[Darmi Darmi]]>
<![CDATA[ Indonesia Accounting Research Journal Vol. 10 No. 4 (2023): June: Accounting, Managemen ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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DOI: 10.35335/iacrj.v10i4.154
<![CDATA[PT. Andalas Putra Mandiri is a trading company engaged in the sale of medicines and medical devices, which is located at Jalan Thamrin No.124, Sukamaju sub-district, Sail sub-district, Pekanbaru City. For companies, inventory is the largest item in the financial statements and absorbs very large investments. This makes the writer feel the need to conduct research based on Financial Accounting Standards No. 14 relating to the presentation of inventory estimates in the financial statements, with the title "Inventory Accounting Analysis at PT. Andalas Putra Mandiri Pekanbaru”. The purpose of this research is to find out how PT. Andalas Putra Mandiri Pekanbaru determines the cost of inventory, evaluates inventory and presents inventory in the financial statements. The method used in this research is descriptive method, while the data collection method used consists of interviews and documentation. From this study, the authors found several deviations including errors in determining the cost of inventory and presenting inventory estimates in the financial statements. The author draws the conclusion that inventory accounting at PT. Andalas Putra Mandiri Pekanbaru has not been implemented in accordance with what is regulated in the Financial Accounting Standards. The company should apply inventory accounting in accordance with the applicable Financial Accounting Standards.]]>
