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INDONESIA
Jurnal Kendali Akuntansi
Published by Universitas Katolik Widya Karya Malang
ISSN : 29864399     EISSN : 29863244     DOI : 10.59581
Core Subject : Economy,
Economics, Econometrics & Finance
1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 227 Documents
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Pengaruh Gaya Hidup Konsumtif, Edukasi Keuangan, dan Motivasi Pengelolaan Keuangan terhadap Perilaku Pengelolaan Keuangan Mahasiswa Jamaluddin Kemal Fauzi; Hari Setyono; Imam Baidlowi; Hartono Hartono; Nur Ainiyah
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1175

Abstract

This research aims to analyze the influence of consumerist lifestyle, financial education, and financial management motivation on financial management behavior among accounting students at Majapahit Islamic University. Financial issues are a common problem faced by every individual, and this study examines whether the observed problems are influenced by the variables under investigation. The population of this study consists of accounting students from the 2019, 2020, 2021, and 2022 cohorts at Majapahit Islamic University, totaling 80 respondents. The research employs a quantitative approach using primary data collected through questionnaires distributed to the respondents. The data analysis technique used in this study is multiple linear regression.The results of this study indicate that consumerist lifestyle, financial education, and financial management motivation have a positive influence on the financial management behavior of students at Majapahit Islamic University. This suggests that higher consumerist lifestyle, better financial education received, and stronger motivation to manage finances result in better financial management behavior among the university students.
Penerapan SAK EMKM Dalam Penyusunan Laporan Keuangan Usaha Mikro, Kecil, Dan Menengah Erinda Salma Imani
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1193

Abstract

Currently, the MSME financial reporting standard uses SAK EMKM (Standard for Financial Accounting for Micro, Small and Medium Entities). MSME accounting is expected to make and create more structured financial reports. The purpose of this research is to find out how SAK EMKM is applied in preparing financial reports for MSMEs, and to find out what are the obstacles encountered in preparing SAK EMKM-based financial reports. The design used is literature review, articles are collected using search engines such as Google Scholar and Garuda. Based on the research results collected and the author's analysis, it was found that there are still many MSMEs in Indonesia that do not make or use accounting information to run their business. Therefore, when asked about the amount of their assets, they could not provide any information. Small business owners lack accounting knowledge and many of them do not understand the importance of accounting for business continuity and business success.
Pengaruh Modal Kerja Bersih, Solvabilitas, Dan Ukuran Perusahaan Terhadap Profitabilitas Chania Septiani Purba; Eny Purwaningsih
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1200

Abstract

The purpose of this research is to analyze the effect of net working capital, solvency and company size on profitability. There are independent variables including net working capital using Net Working Capital, solvency using Debt to Equity Ratio, company size using natural logarithm of total assets and the dependent variable profitability using Net Profit Margin. The sample in this research uses the food and beverage sub-sector which is listed on the Indonesia Stock Exchange for the 2019-2021 period, publishes annual financial reports for 2019-2021, as well as entities with complete financial report data related to research variables, entities earn profits throughout 2019- 2021, entities that publish their financial reports in rupiah currency in 2019-2021 using the non-purposive sampling method. In this research, there were 20 entities that supported the research sample criteria, so that 60 financial report data were obtained. This research method uses classical assumption tests such as normality, multicollinearity, heteroscedasticity and autocorrelation used in this research. Furthermore, the hypothesis is tested with the F test, t test and the coefficient of determination. The research test uses multiple regression analysis with multiple regression equation models. Based on the test findings, it is known that working capital has no impact on profitability, solvency has a negative impact on profitability and company size has a positive impact on profitability in food and beverage sub-sector entities listed on the Indonesia Stock Exchange in 2019-2021.
Analisis Efektivitas Penerapan Sistem Pengendalian Internal Pada Manajemen Sarana Dan Prasarana Di MTsS Al- Abror Muara Soma Nisa Sri Rahayu Hsb; Nurbaiti Nurbaiti; Laylan Syafina
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1206

Abstract

This study aims to determine the effectiveness of implementing the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma. This research was conducted at MTsS Al- Abror Muara Soma. This study uses qualitative research methods with a descriptive approach. Data collection techniques through observation techniques, interviews, and documentation. The research results show that the implementation of the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma is less effective. Can be seen by using the checklist method, the result of the calculation are 40% which means it is less effective in implementing the internal control system and 60% the effectiveness cannot be proven for environmental aspects of control, there is no segregation of duties in the coordinator of facilities and infrastructure, namely the existence of multiple positions carried out by the administration, and there is still a lack of concern in maintaining facilities and there are still incomplete and inadequate facilities. For the information and communication aspect, it is proven that the numbering of facilities has not been implemented, manual recording of inventory for each class has not been implemented and there is no recording system for removing facilities and infrastructure that are not longer used or left in stroge, and for the supervision aspect it has not been carried out properly because special staff have not been formed to supervise facilities and infrastructure and have not carried out routine inspections of school facilities.
Analisis Penerapan Biaya Standar Sebagai Alat Pengendalian Biaya Produksi Pada (Studi Pt.Bibit Alam Sampoerna Kediri) Imam Mustofa; Nur Ainiyah; Hari Setiono; Hartono Hartono
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1219

Abstract

This study aims to determine the application of standard costs, raw material costs, labor costs, and overhead costs at PT.Bibit Alam Sampoerna. The object of this study is the financial statements of the company administration for every transaction that comes out and costs, PT.Bibit Alam Sampoerna is a company engaged in Freshwater lobster cultivating services. The tools used in this research are interviews used as a data collection technique if the researcher wants to conduct preliminary studies to find problems that must be investigated or want to know things from respondents who are more in-depth and in a slightly small number of respondents. And observation is the most basic way to obtain information about social phenomena through the process of observation. Direct observation regarding the work environment and production processes from raw materials to finished product processes. The analysis technique used in this research is descriptive quantitative. Researchers will analyze the data in the form of costs in the production activities of PT. Seed Alam Sampoerna regarding the cost of production. Collecting Data, Identifying Company Standard Costs, Separating these costs based on cost behavior, namely variable costs incurred in the production process, Analysis of raw material costs, Analysis of labor costs, Analysis of factory overhead costs, Calculating the cost of production using the calculation according to researcher. After the company determines the standard cost of production costs, the company can carry out its production activities in accordance with its production goals. The standard cost set is a guideline or measure for each production cost that will be incurred. Research results To increase the effectiveness of production cost control, companies must implement a standard cost system which is used as a guideline for production costs.
Analisis Faktor Faktor Yang Mempengaruhi Underpricing Saham pada Perusahaan Yang Melakukan Initial Public Offering (IPO) di BEI Periode 2019-2021 (Studi Kasus pada Emiten Sektor Barang Konsumsi Primer) Achmad Deni Tri Setya Putra; Hari Setiono; Nur Ainiyah; Hartono Hartono
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1220

Abstract

This study aims to analyze the factors that influence stock underpricing of IPO companies on the IDX in the primary consumer goods sector. The population in this study were 34 IPO companies in the primary consumer goods sector. This research is a quantitative research using primary data obtained from the official idx website. The statistical data value analysis technique used in this study is multiple linear regression. The results of this study indicate that company age, underwriter reputation and auditor reputation have no significant effect on underpricing.The results of this research analysis show that there are 2 influential variables, namely the firm age variable which has a significant value of 0.027 (<0.05). the Underwriter's Reputation variable has a Significant value of 0.018 (<0.05. And 1 variable that has no effect, namely the Auditor's Reputation variable has a Significant value of 0.238 (<0.05).
Pengaruh Beban Kerja, Lingkungan Kerja, Dan Motivasi Kerja Terhadap Kinerja Karyawan Pt. Satria Nusantara Sakti Amila Qurniyati; Eny Setyariningsih; Kasnowo Kasnowo
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1224

Abstract

The purpose of this study was to determine the effect of workload, work environment, and work motivation on the performance of employees at PT. Satria Nusantara Sakti. This study uses a quantitative approach with the category of causal associative research. The population in this study are employees of PT. Satria Nusantara Sakti as many as 35 people, with the entire population being sampled. Data collection was carried out by distributing questionnaires. The data analysis technique used multiple linear regression analysis with the help of the SPSS 22 program. The results showed that workload had a positive and significant effect on employee performance, the work environment had a positive and significant effect on employee performance, and work motivation had a positive and significant effect on employee performance. The results of the study also show that workload, work environment, and work motivation simultaneously influence employee performance.
Pengaruh Budaya Organisasi Dan Kompensasi Terhadap Kinerja Karyawan Dengan Kepuasan Kerja Sebagai Variabel Intervening Isma Putri Yanti; Hartono Hartono; Toto Dwihandoko
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1229

Abstract

This research was related to the influence of organizational culture and compensation on employee performance PT. Armada Financial Magelang with job satisfaction as an intervening variable. The purpose of this study was to: determine the influence of organizational culture on job satisfaction partially. Knowing the influence of compensation on job satisfaction partially determine the influence of organizational culture and job satisfaction on organizational commitment simultaneously, knowing the influence of organizational culture on employee performance partially determine the effect of job satisfaction on employee performance partially determine the influence of organizational culture and job satisfaction the performance of employees simultaneously, and knowing where greater direct influence organizational culture and job satisfaction on employee performance PT Mega Finance Mojokerto with indirect and direct influence of organizational culture and job satisfaction on employee performance PT Mega Finance Mojokerto through organizational commitment. Respondents in this study were 58 employees of PT Mega Finance Mojokerto. Data collection methods used are questionnaires and in analyzing the data using path analysis. The results of this study indicated that there was partial significant effect of organizational culture on job satisfaction, there was partial significant effect of compensation on job satisfaction, there was significant effect of organizational culture and compensation on job satisfaction simultaneously, there was partial significant effect of organizational culture on employee performance, there was partial significant effect of job satisfaction on employee performance, there was partial significant effect of organizational culture and job satisfaction on employee performance simultaneously, there was partial significant effect of job satisfaction to employee performance. Then simultaneously significant effect of job satisfaction to employee performance. In addition, the indirect influence of organizational culture on employee performance through job satisfaction PT Mega Finance Mojokerto greater than the direct influence of organizational culture on employee performance. Indirectly influence compensation on employee performance through job satisfaction PT Mega Finance Mojokerto greater than the direct effect of compensation on employee performance.
Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Organisasi Pengelola Zakat di DKI Jakarta Suryo Adiwibowo; Adam Zakaria; Tri Hesti Utaminingtyas
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1251

Abstract

The purpose of this study was to examine whether there is an effect of the Internal Control System, the Application of the Statement of Financial Accounting Standards (PSAK) 109, Human Resource Competencies and the Use of Information Technology on the Quality of Financial Statements of Zakat Management Organisations (OPZ) in DKI Jakarta. This research method uses quantitative methods using primary data. This study uses a population of members of the DKI Jakarta zakat forum consisting of 1 BAZNAS and 7 LAZNAS with a total of 191 employees being the population with a resulting sample of 52 people. The data quality test used is validity test, reliability test. The data analysis techniques used are descriptive statistical analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis and hypothesis testing (t test, f test and coefficient of determination test) using Statistical Package for the Social Sciences (SPSS) software. The results of this study indicate a significant joint influence of the variables of the Internal Control System, Implementation of PSAK 109, HR Competence and Utilisation of Information Technology on the Quality of OPZ Financial Statements in DKI Jakarta.
Analisis Implementasi SAK ETAP Pada Laporan Keuangan Badan Usaha Milik Desa: Studi Kasus Pada BUMDes Di Desa Tuban Adi Supeno
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1258

Abstract

This study aims to determine the application of SAK ETAP in the preparation of BUMDes financial statements in Tuban The data analysis technique in this study is a qualitative descriptive method and only describes the results of interviews and documentation conducted in the field. There were 14 BUMDes analyzed. The results of this study indicate that there are only 13 BUMDes that have financial statements with the advantages and disadvantages of each New Usaha BUMDes, Rato New Business BUMDes, Sama Kai BUMDes, Soro Mandiri BUMDes and Harapan Bersama BUMDes only make a balance sheet. BUMDes Maja Labo Dahu and BUMDes Lu’u Lambu only make profit and loss statements. BUMDes Mantika Lanta only makes reports on changes in capital, BUMDes Damai only makes profit and loss reports and balance sheets. BUMDes Meci Angi. BUMDes Melayu Mekar, BUMDes Mangge Baru and BUMDes Hidi Rasa only make general cash books in the form of cash in and cash out. Meanwhile, according to SAK ETAP, there are five types of financial statements that must be made, namely balance sheets and income statements. Loss, statement of changes in equity, statement of cash flows and notes to financial statements.

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