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Jurnal Unicorn ADPERTISI
Published by Aliansi Dosen Perguruan Tinggi Swasta Indonesia
ISSN : -     EISSN : 29619572     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
Journal Unicorn Adpertisi adalah jurnal dengan istilah baru bidang Akuntansi yaitu Perusahaan dengan Aset Milliaran Dollar. Jurnal ini diharapkan menjadi alternatif menuangkan ide-ide dan gagasan, baik yang telah dibuktikan lewat penelitian maupun hasil telaah pustaka dengan metode penelitian dan kaidah-kaidah ilmiah yang tepat. Jurnal ini bertujuan untuk menyebarluaskan pemikiran konseptual atau ide dan hasil penelitian yang telah dicapai dalam bidang Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
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Search results for , issue "Vol. 2 No. 2 (2024): Januari 2024" : 6 Documents clear
PENGARUH ANGGARAN BIAYA MATERIAL SEBAGAI ALAT PENGENDALIAN BIAYA PADA PERUSAHAAN PT. MEGATAMA PROPINDO MAKASSAR Irwandi, Syahrul; Jumarti; Iskandar, Sultan; Andi Badrussaman
Jurnal Unicorn ADPERTISI Vol. 2 No. 2 (2024): Januari 2024
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Abstract

The purpose of this research is to determine whether the budget for material costs can be used as a measure in cost control at PT. Megatama Propindo Makassar. The types of data used in this study are: Qualitative Data, which are observation results in categorical form rather than numerical. Quantitative Data, which are observation results measured on a numeric or numerical scale. The data sources used in this  study  are:  Primary  Data,  obtained  from  observations  and  interviews  with  employees  of  PT. Megatama Propindo Makassar to obtain data related to the research problem for further processing. Secondary Data,  obtained  in processed  form in  company documents such  as a  brief  history of the company, organizational structure, material budget data, and its realization. The data collection methods used are: Observation, a method of direct observation of the object being studied to collect necessary data. Interview, a method of gathering information obtained by asking questions to employees in the finance/accounting and administrative departments. Documentation, a method of collecting data by analyzing documents in the company, such as plans for preparing project material budget reports and project material costs. The material cost budget functions as a tool for cost control at PT. Megatama Propindo Makassar by comparing the budget with the actual realization. Thus, it can be determined that there  is  a  difference  in  material  costs  amounting  to  IDR  984,926,992  from  a  budget  of  IDR 6,007,287,270, and actual realization of IDR 5,022,360,278. This is due to the fact that the actual material cost is smaller than the material cost budget by IDR 983,530,992 and the actual material cost is greater than the material cost budget by IDR 1,396,000. The company can record these deviations as favorable or unfavorable
ANALISIS KOMUNIKASI, KOMITMEN ORGANISASI DAN INSENTIF TERHADAP KINERJA PEGAWAI PADA KANTOR KECAMATAN PATTALLASSANG KABUPATEN GOWA Jumarti; Tiblola, Jordan; Irwandi, Syahrul; Sudirman
Jurnal Unicorn ADPERTISI Vol. 2 No. 2 (2024): Januari 2024
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Abstract

The purpose of this study was to determine and analyze the influence of communication, organizational, commitment, and incentives to employee performance at the District Office PattallassangGowa district, as well as to determine the dominant factor. The study population was all employees at the District Office PattallassangGowa totaling 34 people. Because the population is small or less than 100 people, the entire population is used as a sample or samples of 100%. The analytical method used is multiple linear regression analysis. The results showed that communication, organizational commitment, and positive and significant incentives either partially or simultaneously on employee performance Pattallassang Gowa District Office, where the incentive factor is the most influential factor.
Pengaruh Sistem Pengendalian Internal Dan Sistem Informasi Akuntansi Terhadap Pemberian Kredit Tamsil, Tamsil; Yunus, Rostiaty
Jurnal Unicorn ADPERTISI Vol. 2 No. 2 (2024): Januari 2024
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The purpose of this study is to examine the effect of the internal control system on lending and examine the effect of the accounting information system on lending. The population in this study is employees related to lending, control and finance at PT Bank Negara Indonesia (Persero), Tbk. The sampling technique used in this study uses purposive sampling which is a method of determining samples based on certain scales, or sampling techniques with certain criteria. Based on these criteria, 9 divisions and 6 respondents from each division were determined. Then the total sample is 54 respondents. Research data collection is sourced from questionnaires and research data that has been collected is processed by multiple linear regression analysis. The results of the study found that the internal control system has a positive and significant effect on lending and the accounting information system has a positive and significant effect on lending.
ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA PT SAHABAT AGRO MAKMUR SEJAHTERA PALU Ririn, Ririn Parmita; Fitriana; Ririn Parmita
Jurnal Unicorn ADPERTISI Vol. 2 No. 2 (2024): Januari 2024
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This study aims to determine whether of merchandise inventory has been implemented or not, and also to determine the implementation of the internal control system of inventory at PT. Friends of Agro Makmur.The method used is qualitative research. Data analysis techniques using the model of Miles and Huberman (1994) namely data collection, data reduction, data presentation, and conclusions. The results of the study: (1) Implementation of internal control of merchandise inventory at PT. Friends of Agro Makmur Sejahtera Palu have been implemented and are running quite well because they are supported by the Zahir computerized system that assists management in carrying out internal control, and (2) HR policies and training, management philosophy and operating models as well as organizational structures and delegation of authority and responsibility need to be evaluated and made in writing. Monitoring Risks that are not maximal have an impact on employee recruitment not in accordance with skills and educational background. Concurrent work tasks are excessive, but information and communication are quite effective because they are monitored directly by the leader and every morning breaving is always done.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN Sumari, Jenita; Malino, Marlina
Jurnal Unicorn ADPERTISI Vol. 2 No. 2 (2024): Januari 2024
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The aim of this study is to assess the impact of audit committees, management ownership, and institutional ownership on the financial performance (ROA) of manufacturing companies that are publicly traded on the Indonesia Stock Exchange. This study employs a quantitative technique, characterized by systematic, preplanned, and well-structured specifications throughout the entire process of developing the research design. by taking a population of 20 manufacturing companies with an observation period of 2019 to 2022, so that a sample of 20 is obtained. 80. The study is based on secondary data sources, notably the company's annual reports, which encompass the balance sheet and profit and loss report. The aforementioned reports were acquired from the website www.idx.co.id. Meanwhile, the data analysis approach includes the utilization of multiple linear regression analysis, hypothesis testing, assessment of normality, detection of multicollinearity, testing for heteroscedasticity, and other descriptive analysis methods. The study found that audit committees had a substantial and favorable impact on the financial performance (ROA) of manufacturing companies listed on the Indonesian Stock Exchange. Although not statistically significant, institutional ownership had a positive influence on financial success. Conversely, the ownership of managers had a beneficial impact on financial performance, but it did not reach statistical significance.
EFEK KONSERVATISME AKUNTANSI, LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP EARNING RESPONSE COEFFICIENT Ahmad, Ruslan
Jurnal Unicorn ADPERTISI Vol. 2 No. 2 (2024): Januari 2024
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Abstract

The purpose of this study is to find out how accounting conservatism, leverage, firm size and profitability affect the earnings response coefficient. Descriptive study with a quantitative approach is the research methodology used. Multiple linear regression is the data analysis approach used. The population of this study is consumer goods manufacturing companies listed on the Indonesian stock exchange 2018-2020, 78 financial reports from 26 companies are the research sample. Based on the findings from testing the hypothesis of this study, accounting conservatism, leverage, firm size and profitability have a positive effect on the earnings response coefficient. The dependent variable of employee performance can be explained by the independent variable 41.8%, the magnitude of the earning response coefficient is influenced by the variables of accounting conservatism, leverage, firm size and profitability. While 58.2% of the earnings response coefficient is influenced by variables outside the research conducted.

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