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Akuntansi: Jurnal Riset Ilmu Akuntansi
Published by Universitas Sains Dan Teknologi Komputer
ISSN : 9617871     EISSN : 2961788X     DOI : 10.55606
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management 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 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 470 Documents
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Pengaruh Produksi Kelapa Sawit Dan Luas Areal Perkebunan Kelapa Sawit Terhadap Produk Domestik Regional Bruto (PDRB) Sektor Perkebunan Provinsi Aceh Tera Maliani; Nur Asmita; Reymond Sihombing; Puty Andini
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1428

Abstract

To analyze the influence of oil palm production and the area of ​​oil palm plantations on the GRDP of Aceh Province in the agricultural sector. The processed results of the F-statistical test above can be seen that the F-statistic is 63.95848, the Prob-Statistic value (0.000000) is smaller than the significance level: 0.05. So the hypothesis testing H1 is accepted and H0 is rejected. This explains that simultaneously the land area (X1) and the amount of production This research uses 10 years of dat.
Analisis Pengendalian Persediaan Bahan Baku Tandan Buah Segar (TBS) dalam Menunjang Efektivitas Pengelolaan Persediaan Pada Pusat Penelitian Kelapa Sawit (PPKS) Medan Aprilla Wardhahany Siregar; Nur Fadhilah Ahmad Hasibuan
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1450

Abstract

This research aims to determine the control of raw material supplies of Fresh Fruit Bunches (FFB) in supporting the effectiveness of raw material management at PPKS Medan. The data analysis method used is qualitative analysis with a case study approach. This type of research is descriptive qualitative research. The data sources used in the research used primary and secondary data sources. The data techniques used are documentation review techniques, observation and interview techniques. Incompatibility in the application of the FIFO inventory assessment method at PPKS Medan in the field, inventory discrepancies that are often identified. Discrepancies that can occur are differences between physical products and inventory reports. Reasons for inventory discrepancies are warehouse management, proof of receipt, or proof of unrecorded costs. There are notes on the recording note that were not recorded at the time of delivery of goods, missing warehouse notes as proof of receipt or release of goods, incorrect exit or entry of goods, for example slips if there is no warehousing request. This research uses physical and perpetual recording methods and uses the FIFO inventory recording method. Based on the results of the analysis of Standard Operating Procedures (SOP) for inventory, PPKS Medan has not implemented the elements of raw material inventory management effectively as evidenced by the FIFO inventory assessment method not being implemented correctly, and raw material inventory control at PPKS Medan is still not optimal, as shown by the It often happens that orders for inventory are double delivered, resulting in a buildup in the warehouse. Thus, the effectiveness of management of raw material supplies can be concluded that control of the management of raw material supplies of Fresh Fruit Bunches (TBS)) at PPKS Medan has not been effective as a whole.
Peran Teori Akuntansi Terhadap Sistem Pelaporan Keuangan Pada PT. Abdi Budi Mulia (ABM) Sri Anggraini; Maharani Maharani; Rahmad Pardosi
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1451

Abstract

This article discusses the role of accounting theory in the financial reporting system at PT companies. Abdi Budi Mulia. Accounting theory has an important role in the development of accounting systems and financial reporting in companies. This research uses a qualitative descriptive method by conducting a case study at PT. Abdi Budi Mulia. The research results show that the company has implemented accounting theory in its financial reporting system. However, there are several challenges and obstacles that stand in the way of implementing an accounting system, such as changes in regulations, limited human resources, use of technology, limited time and costs, as well as difficulties in processing data. Therefore, companies must pay attention to these factors in developing a better and more integrated accounting system. In this article, the author also discusses the influence of accounting history in Europe, America and Indonesia on the development of the accounting system in Indonesia, as well as the challenges and obstacles that may be faced in implementing the accounting system at PT. Abdi Budi Mulia. It is hoped that this article can provide insight and a better understanding of the role of accounting theory in the development of accounting systems and financial reporting in companies.
Implementasi Sistem Informasi Akuntansi Terintegrasi untuk Meningkatkan Efisiensi Pelaporan Keuangan Astri Ayu Pramesti; Nia Anisyah
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1453

Abstract

Implementation of an integrated accounting information system has become a key strategy for organizations in optimizing financial reporting efficiency. Management support factors play a central role in determining the success of this project. Commitment, resource allocation, active participation, and leadership in change management are important elements that define the level of management support. Management support is not only key to motivation, but also ensures that implementation can overcome obstacles and produce positive change in the organization. The success of implementation is not only measured from a technical perspective, but also from the added value presented by an integrated accounting information system for the efficiency of financial reporting. This research highlights the important role of management in designing, supervising and integrating accounting information systems. A deep understanding of business needs and financial reporting processes provides the basis for designing appropriate solutions. Implementation steps must be tailored to the unique characteristics of the organization, ensuring that the system adopted can accommodate specific needs and produce optimal results. Through this approach, organizations can improve the accuracy and speed of financial reporting, respond more effectively to market changes, and increase transparency.
Pengaruh Independensi dan Profesionalisme Auditor terhadap Kualitas Audit Putri Nugraheni Cahyaning R; Anisa Ari Suci
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1456

Abstract

This study examines the influence of auditor independence and professionalism on audit quality within the business environment. Auditor independence and professionalism are identified as key factors affecting accurate and reliable audit outcomes. When assessing independence, the study considers the auditor's autonomy in decision-making, free from influence by other involved parties. Meanwhile, professionalism is measured by the auditor's ability to carry out tasks in accordance with ethical standards and relevant knowledge in their field. The research methodology adopts an analytical approach to understand the impact of independence and professionalism on audit quality. The analysis results demonstrate that higher independence enhances audit quality by promoting more objective and precise reporting. High levels of professionalism also contribute to better audit quality, highlighting the significance of adhering to ethical standards and possessing in-depth knowledge for effective auditing. This research reaffirms the significant roles of auditor independence and professionalism in determining audit quality. The implications of these findings underscore the need to focus on these factors in audit practices to ensure the reliability of audit outcomes.
Penerapan Sistem Informasi Akuntansi Pada Perusahaan Shopee Aya Soraya; Desinta Leba; Irda Agustin Kustiwi
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1457

Abstract

The Implementation of Accounting Information Systems (AIS) has become a crucial foundation for leading e-commerce companies such as Shopee in managing their financial and operational transactions. This paper explores the implementation of AIS at Shopee, outlining its benefits, challenges, and its impact on operational efficiency. Shopee integrates sophisticated accounting systems to manage transactions, inventory, and financial reporting. The use of cutting-edge technology in AIS facilitates process automation, speeds up transaction recording, and enhances data accuracy. The implementation of AIS also enables in-depth real-time analysis, providing essential insights for quick and accurate decision-making. Despite its significant benefits, the implementation of AIS is not without challenges. Managing sensitive data, ensuring information security, and regulatory compliance are crucial aspects that require careful handling. System integration also demands investment in time, resources, and employee training to maximize its potential. Overall, the implementation of AIS at Shopee has opened doors to substantial operational efficiency. Despite facing specific challenges, the use of AIS has solidified Shopee's position as an e-commerce industry leader, enabling sustained innovation, growth, and competitive advantage.
Penerapan SAK EMKM Dalam Penyusunan Laporan Keuangan UD Tirta Surya Chyntia Dewi Nur Oktavia; Rr. Adiati Trihastuti
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1463

Abstract

UD Tirta Surya is an individually owned trading business engaged in refill water. SAK EMKM is one of the financial accounting standards that has been issued by the Financial Accounting Standards Board of the Indonesian Institute of Accountants with the aim of making it easier for business actors, especially MSMEs, to record financial statements. This research was conducted using a qualitative method with a descriptive approach and the data used were primary data and secondary data. The purpose of this research was conducted to determine the recording of financial statements carried out by UD Tirta surya and to determine the application of SAK EMKM in recording UD TIRTA SURYA's financial statements. The results obtained in this study are that UD Tirta Surya still uses simple recording so that the preparation of financial reports made is still not in accordance with SAK EMKM.
Analisis Cost Structure Dengan Metode Variable Costing Guna Meningkatkan Laba Studi Kasus Di Rumah Sakit Swasta Di Jawa Timur Safiara Aura Nadifatus Solikhah; Eni Srihastuti; Agus Athori
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1465

Abstract

Cost Structure consists of fixed costs and variable costs in producing hospital services. Variable costing is a strategic method used to classify hospital costs. The research aims to analyze the cost structure using the variable costing method in increasing profits of private hospitals in East Java, with financial data for 2022. This research is limited to cost structure analysis using the variable costing method in private hospitals in East Java. This research uses data secondary in the form of cost and profit and loss reports from private hospitals in East Java in 2022. Data collection techniques include interviews and documentation. The data will be processed using quantitative descriptive analysis, and the data analysis steps include identifying cost structures, identifying variable costing, and comparing profit and loss using the variable costing method and the hospital method. Analysis of the profit and loss report shows the differences between the Private Hospital method in East Java and the method variable costing. The variable costing method uses the cost of goods sold and does not include the cost of goods manufactured. The difference in profit generated is IDR. 81,152,791,-.
Perkembangan dan Tantangan Pasar Modal Dalam Perekonomian Negara Indonesia Audi M, Neysa; Mitra, Rifa; Munawarah, Lathifa
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1466

Abstract

The capital market is an indicator of the country's economic progress. The capital market has a role as a main source of financing and not just making it an alternative substitute in the economy. The research objective is to identify developments and challenges faced by the capital market in the Indonesian economy. The writing method used by the author is a literature review sourced from journal references from 2019-2023 related to the theme of capital market developments and challenges in Indonesia. Based on the results of the literature review carried out, it was found that the development of the capital market in Indonesia is growing rapidly from year to year. The development of the capital market in Indonesia is very promising in terms of great opportunities which make it strong in the aspect of the middle class in Indonesia as a starting point for investment. This of course has challenges in the form of the total number of issuers on the Indonesia Stock Exchange (BEI) having very few that perform well. This encourages Indonesia to need issuers that have good quality and large scale which do not just obtain capital from the public.
Penggunaan QRIS Untuk Kemudahan Pembayaran Digital Dari Perspektif Kepuasan Konsumen Fitri Raudah Rahmah; Nur Rahayu Sabrina Damayanti; Rafly Armazumi; Zul Azmi
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1468

Abstract

The aim of this research is to find out whether consumer satisfaction with the use of QRIS is satisfactory or not. The use of payment instruments has progressed very significantly. This change is in the form of a digital payment tool which is very helpful and speeds up the payment process and helps reduce physical contact as a form of reducing the spread of the Covid-19 virus which can be attached to banknotes as a means of payment. QRIS is the Indonesian Quick Response Code Standard which is the National QR code standard as a QR code payment medium in Indonesia which was launched by Bank Indonesia. Using one E-Wallet as a means of payment for several merchants such as Link Aja, Gopay, OVO, DANA, ShopeePay and others. The data obtained came from a questionnaire link which contained several statements regarding consumer satisfaction with the use of QRIS for digital payments which researchers had distributed via social media. And the analysis technique used is based on a quantitative approach. Data collection was carried out through interviews, observation and distributing questionnaires.

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