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<![CDATA[Pengaruh Leverage Dan Likuiditas Terhadap Profitabilitas Pada PT Diamond Food Indonesia Tbk Periode 2020 – 2022 ]]>
<![CDATA[Dinda Noviana]]>;
<![CDATA[Deasy Novayanti]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i4.1259
<![CDATA[PT Diamond Food Indonesia Tbk is a company engaged in the food and beverage industry. The company's purpose in general is to increase profitability. However, there are several factors that can affect the profitability. The purpose of this study was to know and analyze the influence of leverage and liquidty on profitability at PT Diamond Food Indonesia Tbk simultaneously and partially. The type of data used is secondary data derived from the Financial Statements of PT Diamond Food Indonesia Tbk for the period 2020 – 2022. The research method used is quantitative descriptive analysis. The analyzer uses multiple linear regression equations, classical asumi tests, Detemination coefficient tests (R²), t tests (partial) and F tests (simultaneous). Data processing used SPSS version 25 program. Variable Leverage is measured using Debt Equity Ratio (DER), Liquidity is measured using the ratio namely Current Ratio (CR) and Profitability is measured using Return On Assets (ROA). Based on the results of the analysis with the t test (partial) shows that the variable leverage partially has no effect on profitability and the variable liquidity partially has a negative effect on profitability. Simultaneously showing variable results Leverage and Liquidity simultaneously have a significant effect on Profitability]]>
<![CDATA[Analisis Implementasi Laporan Keuangan Berdasarkan Peraturan Menteri Koperasi No.14 Tahun 2015 Tentang Pedoman Akuntansi USPPS Oleh Koperasi (Studi Kasus Pada BMT Sumber Barokah Pulau Rakyat) ]]>
<![CDATA[Lidiya Uzmasyah]]>;
<![CDATA[Saparuddin Siregar]]>;
<![CDATA[Atika Atika]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i4.1260
<![CDATA[This study aims to determine the application of financial reportsbased on Minister of Cooperatives Regulation No. 14 of 2015 concerning Guidelines USPPS Accounting By Cooperatives. The research method used in This research is a qualitative descriptive obtained from interviews and documentation. The research findings show that BMT Sumber Barokah Pulau Rakyat has not yet implemented financial reports based on the Regulations Minister of Cooperatives No. 14 of 2015 concerning USPPS Accounting Guidelines By Cooperatives in the presentation and preparation of financial statements. It can seen from the presentation and disclosure of transactions in the financial statements Balance Sheet Report on BMT Sumber Barokah and Temporary Syrirkah Funds combined with liabilities should be presented separately from liabilities.While in its financial accountability, BMT Sumber Barokah Pulau Rakyat only presents a statement of financial position (balance sheet), calculations equity, calculation of remaining results of operations (profit/loss), and statements of cash flows only. Matter is not in accordance with the Regulation of the Minister of Cooperatives No. 14 of 2015 About the USPPS Accounting Guidelines By Cooperatives which suggests there is reports on benevolent funds, reports on sources and use of zakat, as well as notes on financial statements Keywords: Financial Reports, Implementation of Financial Reports based on Minister of Cooperatives Regulation No. 14 of 2015 Concerning USPPS Accounting Guidelines By Cooperatives]]>
<![CDATA[Penerapan Standar Akuntansi Pemerintahan Dalam Mempertanggungjawabkan Keuangan Desa Padang Mahondang Kecamatan Pulau Rakyat Kabupaten Asahan ]]>
<![CDATA[Dinda Andriani Marpaung]]>;
<![CDATA[Muhammad Arif]]>;
<![CDATA[Laylan Syafina]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i4.1261
<![CDATA[This study aims to find out whether Padang Mahondang Village has implemented Government Accounting Standards in its Village Financial Accountability in accordance with PSAP No.01, to find out what procedures are made by Padang Mahondang Village in Presenting Village Financial Accountability Reports and What are the obstacles experienced by the village in the Implementation of Government Accounting Standards in Village Financial Accountability in accordance with PSAP No.01. The research methodology used is qualitative research. The data sources used are primary data obtained by direct interviews and secondary data obtained from related documents. The location of this research is in Padang Mahondang Village, Pulau Rakyat District, Asahan Regency. The results of this study can be concluded that the Application of Government Accounting Standards in Village Financial Accountability in this village has not been fully said to be good because there are still several financial reports that have not been made by the village government and the procedure for preparing village financial accountability reports is appropriate whereby making an Accountability Report Realization of APBDes Implementation, Village Regulations, Village-Owned Wealth Reports and Government and Regional Government Program Reports that enter the village.]]>
<![CDATA[Analisis Akuntabilitas Keuangan dan Pendayaguaan Dana Zakat, Infaq dan Shadaqah pada Lembaga Amil Zakat, Infaq dan Shadaqah Muhammadiyah Kota Medan ]]>
<![CDATA[Cita Suci Pratiwi Sinaga]]>;
<![CDATA[Yenni Samri Juliati Nasution]]>;
<![CDATA[Arnida Wahyuni Lubis]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i4.1262
<![CDATA[This study aims to analyze financial accountability and utilization of zakat, infaq and shadaqah funds at Lazismu Medan City. This study uses qualitative research using primary data and secondary data approaches. Data collection techniques were carried out by interviews, observation and documentation. To motivate muzakki to pay ZIS through the Zakat Management Organization (OP Z), it is necessary to increase the credibility of OPZ by applying accountability values, namely trustworthiness, professionalism and transparency. The results of the study show that financial accountability in the Amil Zakat, Infaq and Shadaqoh Muhammadiyah Institutions in Medan City has been proven to have implemented PSAK 109 as the accounting standard used. Aspects of presenting ZIS at Lazismu are implemented by preparing financial reports consisting of statements of financial position, cash flow reports, reports on changes in funds, reports on changes in assets under management and notes to financial statements (CALK). Financial reports on the management of ZIS are published once a year. Apart from that, Lazismu also performs regular monthly reporting. And Utilization and ZIS at Lazsimu Medan City experienced an increase in distribution in 2021 more ZIS funds were distributed and programs were implemented compared to 2020. This shows that more mustahiq receive benefits from zakat, infaq and shadqah funds.]]>
<![CDATA[Analisis Penerapan Sistem Informasi Akuntansi Terhadap Penjualan E-Ticket Menggunakan Aplikasi Kai Access (Studi Kasus Pada Pt. Kereta Api Indonesia Medan) ]]>
<![CDATA[Intan Zhafirah Rizqi]]>;
<![CDATA[Hendra Harmain]]>;
<![CDATA[Nuri Aslami]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i4.1263
<![CDATA[This study aims to understand the implementation of the accounting information system on electronic tickets with the KAI Access application at the Medan train station and to understand whether the internal control system of the accounting information system at the Medan station works efficiently or not. PT. Kereta Api uses an electronic ticket accounting information system (e-ticketing) as a form of improving the quality of service and security for users, especially improving the quality of information, the information provided must be useful, reliable and used in a timely manner. The method used in this study is a field study which includes observation, interviews and documentation. This study uses qualitative methods and data analysis techniques are applied, namely descriptive analysis. The results of the analysis and interpretation of data on the implementation of the electronic ticketing (e-ticketing) Accounting Information System at PT Kereta Api are an integrated system. Organizational structure of PT. Railways are generally very good and prevented from manipulation. PT. Kereta Api runs electronic ticketing operations (e-ticketing) using serial documents, accounting records including deposit books, income analysis, expense analysis, cash register books, and joint books. Implementation of electronic ticket accounting information systems (e-ticketing) for PT. Railways are considered good until the implementation of internal control is also running effectively.]]>
<![CDATA[Pengaruh Tingkat Pemahaman Pajak, Omset Penghasilan dan Digitalisasi Pelayanan Terhadap Kepatuhan Wajib Pajak (studi kasus pelaku UMKM Mitra Mandiri Brebes) ]]>
<![CDATA[Moh. Khusen Nur Iman]]>;
<![CDATA[Titi Rahmawati]]>;
<![CDATA[Roni Roni]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i4.1275
<![CDATA[Taxes play an important role in state revenue, through the rapid development of economic sectors and have the potential to increase tax revenue. According to the Small and Medium Enterprises Cooperative Office of Central Java Province, Brebes Regency has MSMEs with a total of 8385 units. With so many MSME actors who should be able to meet taxpayer compliance due to the lack of tax knowledge, the development of digitalization and MSME actors in Brebes Regency. This study aims to determine the effect of the level of tax understanding, income turnover and digitalization of services on tax compliance of taxpayers of micro, small and medium enterprises (MSMEs) Mitra Mandiri Brebes. This research was conducted at MSMEs Mitra Mandiri Brebes. This research method is quantitative research. This study used purposive sampling method. The analysis technique used is multiple linear regression. The results showed that the level of tax understanding had a significant positive direction with a large influence of 59%; while income turnover has a significant direction of 68%; and digitalization of services has a significant positive direction of 49%]]>
<![CDATA[Analisis Penilaian Persediaan Barang Dagang Produk Johnson & Johnson Dengan Metode FIFO Pada Distributor PT Supralita Mandiri ]]>
<![CDATA[Maulida Afifah]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i4.1349
<![CDATA[The purpose of this study was to analyze Johnson & Johnson's stock of trade goods and analyze the assessment of Johnson & Johnson's stock of trade goods using FIFO method on distributor PT Supralita Mandiri. This study used a type of case study with a qualitative approach. The data collection techniques used are interviews and documentation. This study used secondary data.The results of this study show that PT Supralita Mandiri has 115 products and is divided into two, namely baby care and adult care, where baby care has 7 types of products with 69 products and adult care has 5 types of products with 46 products. The Standard Operational Procedure (SOP) set by PT Supralita Mandiri for inventory registration is to use the perpetual method and the inventory assessment is to use the First In First Out (FIFO) method. Operatively the company has implemented FIFO methods in accordance with the company's SOP. However, on the goods supply card, the company has not implemented the FIFO method.]]>
<![CDATA[Pengaruh Alokasi Dana Desa terhadap Pertumbuhan Ekonomi Masyarakat Desa Lewolaga Kecamatan Tite Hena ]]>
<![CDATA[Dionisius Duli Riang Petung]]>;
<![CDATA[Andreas Rengga]]>;
<![CDATA[Konstantinus Pati Sanga]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i4.1353
<![CDATA[This research aims to test and analyze the influence between Village Fund Allocation and Economic Growth in Lewolaga village, Tite Hena District. This type of research is quantitative research with an associative approach, through statistical analysis by collecting secondary data regarding village fund allocation and economic growth data from Lewolaga village during the 2015 – 2022 period. The results of statistical analysis show that Village Fund Allocation has a significant influence on Economic Growth in Lewolaga village. Sig value. of the Village Fund Allocation Variable is 0.005 smaller than the significance level α=0.05, so the null hypothesis is rejected and the alternative hypothesis is accepted. The t value is 4,361, while the t table value (df 7; 0.05) is 1.89458, indicating that t count > t table, which confirms the existence of a significant difference between the two variables. This research provides important implications that Village Fund Allocations can be an effective instrument in encouraging economic growth in rural areas such as Lewolaga. The government and stakeholders are expected to optimize the use of village funds by prioritizing programs that contribute to local economic development. In the context of agency theory, community participation in decision making and active involvement of local economic actors are also key in increasing the effectiveness of village fund allocation to achieve better results in supporting economic growth at the Lewolaga village level.]]>
<![CDATA[Analisis Pengakuan Pendapatan Dan Beban Jasa Kontruksi Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada PT PUKS Ujunggading Kab. Pasaman Barat ]]>
<![CDATA[Nur Ainun]]>;
<![CDATA[Hendra Harmain]]>;
<![CDATA[Nuri Aslami]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i4.1356
<![CDATA[.This research aims to determine the Analysis of Recognition of Revenue and Expenses for Construction Services Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at PT PUKS Ujunggading District. West Pasaman. This research uses a qualitative approach with descriptive methods. Data collection techniques using interview techniques and document study. This research uses data collection techniques by interviewing employees in the administration and finance fields and documents regarding financial reports. The results of this research indicate that the implementation of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with the level of conformity of income recognition of PT PUKS Ujunggading Kab. West Pasaman against SAK ETAP 75% and the level of suitability of expense recognition for PT PUKS Ujunggading Kab. West Pasaman towards SAK ETAP 80% which is recognized in the 2021 profit and loss statement. PT PUKS Ujunggading Kab. West Pasaman is guided by SAK ETAP in preparing its financial reports because it will make the job easier and minimize errors in recording. Impact of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with a conformity level of 72%. There are errors in the income statement regarding other income and other expenses, the amount of which is unknown and not recorded. This has an impact on the profit and loss report which can create inaccuracies due to empty accounts. In the cash flow report there is no funding activity, whereas in the previous year's cash flow report the funding activity itself is known at what nominal value, this could have an impact on the cash flow report of PT PUKS Ujunggading Kab. West Pasaman because it can create inaccurate reports.]]>
<![CDATA[Pengaruh Penerapan Akuntansi Forensik Dan Audit Investigatif Dalam Mendeteksi Kecurangan Pengadaan Barang Dan Jasa ]]>
<![CDATA[Regita Nurul Fadilah]]>;
<![CDATA[Kiagus Zainal Arifin]]>;
<![CDATA[Yuli Antina Aryani]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i4.1359
<![CDATA[This study is intended to determine the effect of applying forensic accounting and investigative auditing in detecting fraud in the procurement of goods or services at BPKP Representatives of South Sumatra Province, either partially or simultaneously. Forensic accounting and investigative auditing are solutions for detecting cases of fraud in Indonesia, one of which is fraud in the procurement of goods or services. This study was a quantitative research category and data were analyzed using the Multiple Linear Regression analysis technique using the help of the IBM SPSS version 23 application. The population in the study were all auditors working at the BPKP Representative for South Sumatra Province while the sample was 46 auditors and this study used a purposive sampling type. The results of this study indicate that partially and simultaneously forensic accounting and investigative auditing have a significant positive effect on detecting fraud in the procurement of goods or services at BPKP Representatives of South Sumatra Province. Based on the results of this study, it can be concluded that the better the application of forensic accounting and investigative auditing at the BPKP Representative of South Sumatra Province, it will have a positive effect on increasing the success of detecting fraud by the auditor.]]>
