Journal of Accounting and Finance
Journal of Accounting and Finance merupakan jurnal Program Studi Akuntansi, Fakultas Ekonomi, Universitas PGRI Argopuro Jember yang diterbitkan 2 (dua) kali dalam setahun (Maret dan September). Journal of Accounting and Finance memiliki tujuan sebagai wadah publikasi hasil penelitian dari akademisi, praktisi dan umum yang bertujuan untuk pengembangan keilmuan di bidang akuntansi dan keuangan.
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<![CDATA[Perhitungan Break Event Point (BEP) pada Usaha Mikro Kecil Menengah (UMKM) “Yuli Bakery” Jember ]]>
<![CDATA[Maram, Ghaitsul]]>;
<![CDATA[Susanto, Andri Mardi]]>;
<![CDATA[Suwarso, Suwarso]]>
<![CDATA[ ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember ]]>
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DOI: 10.31537/account.v2i1.1689
<![CDATA[The study is to describe the calculation of Break Even Point in Micro, Small, and Medium Enterprises (MSME) “Yuli Bakery". The break even point calculations are an important tool in financial management to determine a breaking point. The study used the quantitative if approach, based on the operational costs associated with MSME "Yuli Bakery". This research method included the collecting of data from the interview's notes, observation and documentation on the "Yuli Bakery". The type of data used are secondary data that include a company profile, a cost data, production data, a product sale price, and sales data of a product. The results showed that the calculation of Break Even Point (BEP) occurred when MSME "Yuli Bakery" sold 565 units of products.]]>
<![CDATA[Perhitungan Harga Pokok Produksi Minuman Kopi Pada Kedai “Hobi Kopi” Kecamatan Ambulu Kabupaten Jember ]]>
<![CDATA[Sugiarto, Mohammad Alif Dzulkifli]]>;
<![CDATA[Lestari, Hari Budi]]>;
<![CDATA[Susanto, Andri Mardi]]>
<![CDATA[ ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember ]]>
Show Abstract
|
Download Original
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DOI: 10.31537/account.v2i1.1690
<![CDATA[Accurate and precise calculation of the cost of production is very important because the cost of production can provide information in determining selling prices and increasing profits. This research aims to explain the calculation of the Cost of Production (HPP) of drinks at Kedai Hobi Kopi, Ambulu District, Jember Regency. The research method used was a qualitative method and the samples used were 4 best-selling product variants. The results of the research show that calculating the Cost of Goods Production (HPP) using the full costing method has a smaller gross profit value compared to the company's calculations because the company does not calculate production costs in detail, only using Raw Material Costs (BBB) to determine the Cost of Goods Production (HPP). So that the gross profit obtained tends to be greater.]]>
<![CDATA[Analisis Penyajian Laporan Laba Rugi, Pengakuan Pendapatan dan Beban UMKM Berdasarkan SAK EMKM (Studi Kasus Pada Kedai Hobi Kopi Ambulu Jember) ]]>
<![CDATA[Susanti, Indria Yuli]]>;
<![CDATA[Fariana, Rina]]>;
<![CDATA[Setiawan, M. Erik]]>
<![CDATA[ ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember ]]>
Show Abstract
|
Download Original
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DOI: 10.31537/account.v2i1.1696
<![CDATA[ Micro, small and medium enterprises (MSME) are currently developing very rapidly in Indonesia. MSME are required to prepare financial reports on their businesses periodically. MSME Accounting and Financial Standard for Micro, Small and Medium Entities were prepared by the Indonesian Institute of Accountants to provide standards for MSME financial reports. The aim of this research is to find out whether the preparation of Hobi Kopi Shop profit and loss report is in accordance with MSME Accounting and Financial Standard and whether the presentation and recognition of income and expenses is in accordance with generally accepted accounting principles. The results of the research show that Hobi Kopi Shop has not prepared financial reports in accordance with MSME Accounting and Financial Standard. The presentation and recognition of income at Hobi Kopi Shop is in accordance with accounting standards, however expenses are still not in accordance with generally accepted accounting standards. Keywords: MSME Accounting and Financial Standard, presentation of profit and loss statements, income recognition, expense recognition ]]>
<![CDATA[Komparasi Laporan Keuangan PT. BPR Anugerahdharma Yuwana Cabang Ambulu Kabupaten Jember ]]>
<![CDATA[Fitriana, Alya]]>;
<![CDATA[Epriliyana, Nike Norma]]>;
<![CDATA[Lestari, Hari Budi]]>
<![CDATA[ ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember ]]>
Show Abstract
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DOI: 10.31537/account.v2i1.1713
<![CDATA[This study aims to explain the comparison of financial statements at PT BPR Anugerahdharma Yuwana Jember Ambulu Branch, Jember Regency in 2021 and 2022. The research method is descriptive research with a qualitative approach. The data collection techniques used are literature study, interviews, documentation, and observation. While the data used are primary and secondary data obtained from PT BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency. Company ratios are calculated based on liquidity ratios, solvency ratios, and profitability ratios. The results showed that compared to 2021, in 2022 the liquidity, solvency and profitability of PT. BPR Anugerahdharma Yuwana Jember Ambulu Branch, Jember Regency has increased.]]>
<![CDATA[Analisis Sumber dan Penggunaan Modal Kerja pada PT. BPR Anugerahdharma Yuwana Cabang Ambulu Kabupaten Jember ]]>
<![CDATA[Tohari, Nursyamsida]]>;
<![CDATA[Fitriana, Alya]]>
<![CDATA[ ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember ]]>
Show Abstract
|
Download Original
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DOI: 10.31537/account.v2i1.1719
<![CDATA[This research aims to analyze the sources and use of working capital at PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency 2021 – 2022. The data used in this research are qualitative data and quantitative data from PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency. The analytical method used is a quantitative descriptive method, namely by analyzing the balance sheet financial report of PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency in 2021 – 2022 to find out the source and use of working capital. From the results of the analysis it was found that working capital at PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency experienced an increase of Rp. 158,850,227. Meanwhile, from the report on sources and use of working capital, it is known that the source of working capital is greater than the use of working capital so that the financial management performance of PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency is getting better.]]>
<![CDATA[Perhitungan Break Event Point (BEP) pada Usaha Mikro Kecil Menengah (UMKM) “Yuli Bakery” Jember ]]>
<![CDATA[Maram, Ghaitsul]]>;
<![CDATA[Susanto, Andri Mardi]]>;
<![CDATA[Suwarso, Suwarso]]>
<![CDATA[ ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31537/account.v2i1.1689
<![CDATA[The study is to describe the calculation of Break Even Point in Micro, Small, and Medium Enterprises (MSME) “Yuli Bakery". The break even point calculations are an important tool in financial management to determine a breaking point. The study used the quantitative if approach, based on the operational costs associated with MSME "Yuli Bakery". This research method included the collecting of data from the interview's notes, observation and documentation on the "Yuli Bakery". The type of data used are secondary data that include a company profile, a cost data, production data, a product sale price, and sales data of a product. The results showed that the calculation of Break Even Point (BEP) occurred when MSME "Yuli Bakery" sold 565 units of products.]]>
<![CDATA[Perhitungan Harga Pokok Produksi Minuman Kopi Pada Kedai “Hobi Kopi” Kecamatan Ambulu Kabupaten Jember ]]>
<![CDATA[Sugiarto, Mohammad Alif Dzulkifli]]>;
<![CDATA[Lestari, Hari Budi]]>;
<![CDATA[Susanto, Andri Mardi]]>
<![CDATA[ ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31537/account.v2i1.1690
<![CDATA[Accurate and precise calculation of the cost of production is very important because the cost of production can provide information in determining selling prices and increasing profits. This research aims to explain the calculation of the Cost of Production (HPP) of drinks at Kedai Hobi Kopi, Ambulu District, Jember Regency. The research method used was a qualitative method and the samples used were 4 best-selling product variants. The results of the research show that calculating the Cost of Goods Production (HPP) using the full costing method has a smaller gross profit value compared to the company's calculations because the company does not calculate production costs in detail, only using Raw Material Costs (BBB) to determine the Cost of Goods Production (HPP). So that the gross profit obtained tends to be greater.]]>
<![CDATA[Analisis Penyajian Laporan Laba Rugi, Pengakuan Pendapatan dan Beban UMKM Berdasarkan SAK EMKM (Studi Kasus Pada Kedai Hobi Kopi Ambulu Jember) ]]>
<![CDATA[Susanti, Indria Yuli]]>;
<![CDATA[Fariana, Rina]]>;
<![CDATA[Setiawan, M. Erik]]>
<![CDATA[ ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31537/account.v2i1.1696
<![CDATA[ Micro, small and medium enterprises (MSME) are currently developing very rapidly in Indonesia. MSME are required to prepare financial reports on their businesses periodically. MSME Accounting and Financial Standard for Micro, Small and Medium Entities were prepared by the Indonesian Institute of Accountants to provide standards for MSME financial reports. The aim of this research is to find out whether the preparation of Hobi Kopi Shop profit and loss report is in accordance with MSME Accounting and Financial Standard and whether the presentation and recognition of income and expenses is in accordance with generally accepted accounting principles. The results of the research show that Hobi Kopi Shop has not prepared financial reports in accordance with MSME Accounting and Financial Standard. The presentation and recognition of income at Hobi Kopi Shop is in accordance with accounting standards, however expenses are still not in accordance with generally accepted accounting standards. Keywords: MSME Accounting and Financial Standard, presentation of profit and loss statements, income recognition, expense recognition ]]>
<![CDATA[Komparasi Laporan Keuangan PT. BPR Anugerahdharma Yuwana Cabang Ambulu Kabupaten Jember ]]>
<![CDATA[Fitriana, Alya]]>;
<![CDATA[Epriliyana, Nike Norma]]>;
<![CDATA[Lestari, Hari Budi]]>
<![CDATA[ ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31537/account.v2i1.1713
<![CDATA[This study aims to explain the comparison of financial statements at PT BPR Anugerahdharma Yuwana Jember Ambulu Branch, Jember Regency in 2021 and 2022. The research method is descriptive research with a qualitative approach. The data collection techniques used are literature study, interviews, documentation, and observation. While the data used are primary and secondary data obtained from PT BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency. Company ratios are calculated based on liquidity ratios, solvency ratios, and profitability ratios. The results showed that compared to 2021, in 2022 the liquidity, solvency and profitability of PT. BPR Anugerahdharma Yuwana Jember Ambulu Branch, Jember Regency has increased.]]>
<![CDATA[Analisis Sumber dan Penggunaan Modal Kerja pada PT. BPR Anugerahdharma Yuwana Cabang Ambulu Kabupaten Jember ]]>
<![CDATA[Tohari, Nursyamsida]]>;
<![CDATA[Fitriana, Alya]]>
<![CDATA[ ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31537/account.v2i1.1719
<![CDATA[This research aims to analyze the sources and use of working capital at PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency 2021 – 2022. The data used in this research are qualitative data and quantitative data from PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency. The analytical method used is a quantitative descriptive method, namely by analyzing the balance sheet financial report of PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency in 2021 – 2022 to find out the source and use of working capital. From the results of the analysis it was found that working capital at PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency experienced an increase of Rp. 158,850,227. Meanwhile, from the report on sources and use of working capital, it is known that the source of working capital is greater than the use of working capital so that the financial management performance of PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency is getting better.]]>
