cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nike Norma Epriliyana
Contact Email
nikenormaepriliyana@gmail.com
Phone
+628113502086
Journal Mail Official
nikenormaepriliyana@gmail.com
Editorial Address
Jalan Jawa No.10 Jember
Location
Kab. jember,
Jawa timur
INDONESIA
Journal of Accounting and Finance
Published by Universitas PGRI Argopuro Jember
ISSN : -     EISSN : 30254027     DOI : https://doi.org/10.31537/account.v1i1.1013
Core Subject : Economy,
Economics, Econometrics & 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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 33 Documents
 1   2   3   4 
Penerapan Standar Akuntansi Keuangan EMKM Pada Laporan Laba Rugi di Kedai Hobi Kopi Kecamatan Ambulu Kabupaten Jember Setiawan, M. Erik; Lestari, Hari Budi; Susanto, Andri Mardi
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 2 (2024): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i2.2181

Abstract

SAK EMKM is used by entities that do not or have not been able to fulfill the accounting requirements regulated in SAK ETAP. In SAK EMKM, the entity's financial statements are prepared using basic accrual and business continuity assumptions, as used by micro, small and medium entities and using the business entity concept. This research aims to determine the application of SAK EMKM to the profit and loss report at the "Hobi Kopi" Shop, Ambulu District, Jember Regency. This research uses a qualitative descriptive approach and analyzes the data using a profit and loss report form based on SAK EMKM. The results of this research show that Kedai Hobi Kopi's profit and loss recording is not in accordance with SAK EMKM. The SAK EMKM explains that there are items in the Profit and Loss Report, namely income, operating expenses, other expenses and tax expenses. Meanwhile, Kedai Hobi Kopi's profit and loss report presents COGS where the COGS contains operating expenses which should be separated for each type of expense. There are still expense accounts that have not been included in the income statement, such as asset depreciation expenses and asset repair expenses. After implementing SAK EMKM in the profit and loss report, there is no difference in the nominal profit achieved because basically the expenses presented by Kedai Hobi Kopi are in accordance with the expense rules based on SAK EMKM.
Strategi Penguatan Sistem Pengendalian Internal Penerimaan Dan Pengeluaran Kas Untuk Menghindari Terjadinya Fraud Pada Kas Perusahaan Nevian Elektronik Wuluhan Kabupaten Jember Suwarso, Suwarso; Susanti, Indria Yuli; Anam, Khoirul
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 2 (2024): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i2.2182

Abstract

Research with the aim of analysing the strategy of strengthening internal control of cash receipts and disbursements to avoid fraud at the Nevian electronic company in Jember Regency. Approach is used in this research. Data collection techniques are observation, interviews, documentation and literature study. The results showed that the strategy of strengthening the internal control system on cash receipts and disbursements is an organisation that separates duties and responsibilities, an authorisation system, sound practices, and qualified employees. The implementation of internal control elements in cash receipts and disbursements Nevian Elektronik Jember Regency implemented there are three elements, namely a good organisational structure that separates clear tasks in each section. Nevian Elektronik has set the division of authority in authorising company transactions properly. In recording cash receipts and cash expenditure transactions that occur, get prior authorisation from the authorised official, namely the owner of the business in order to provide protection to the company's assets. Healthy practices by applying accounting records to related documents are well implemented. Meanwhile, the element of qualified employees has not been applied specifically to employees who handle cash in terms of employee recruitment.
Identifikasi, Penanganan, dan Penyelesaian Kredit Bermasalah pada Bank Perkreditan Rakyat Epriliyana, Nike Norma; Salsabila, Arin Puri; Tohari, Nursyamsida
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 2 (2024): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i2.2214

Abstract

Rural Banks is a financial institution that focuses on providing funds and providing credit. In the distribution of credit, Rural Banks can experience payment bottlenecks because debtors do not have sufficient funds, experience bankruptcy, do not pay on time. Bad credit can cause disruption to the liquidity of the Rural Bank. This research aims to explain the factors that cause bad credit and solutions to handling bad credit at Rural Banks. The research approach was carried out with a qualitative descriptive approach with a review of articles on non-performing loans. Data collection is done by literature study.. The results of the study concluded that the factors that cause non-performing loans include: (1) Improper credit analysis; (2) Less selective credit policy; (3) The debtor is not honest about the reported income; (4) The debtor has a disaster; (5) The weak financial strength of the business owned by the debtor. Based on these influencing factors, the solutions for handling non-performing loans include: (1) Early warning; (2) Credit restructuring; (3) Settlement of non-performing loans.

Page 4 of 4 | Total Record : 33

 1   2   3   4 

Filter by Year

2023 2024


Reset
Filter By Issues
All Issue Vol. 2 No. 2 (2024): September Vol. 2 No. 1 (2024) Vol. 1 No. 2 (2023) Vol. 1 No. 1 (2023)