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INDONESIA
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 25 Documents
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PENGARUH LITERASI KEUANGAN TERHADAP PENGELOLAAN KEUANGAN UMKM DI TORAJA UTARA Palimbong, Stefani; Pompeng, Olivia Devi Yulian
Jurnal Unicorn ADPERTISI Vol. 1 No. 2 (2022): Januari 2023
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Abstract

This study aims to determine the influence of financial literacy on the financial management of MSMEs in North Toraja. This type of research uses quantitative methods with a descriptive type of research. Sampling was carried out using the Pursosive Sampling method, with a total population of 147 with a total of 60 respondents studied. The data collection technique in this study is the distribution of questionnaires by collecting answers from respondents through statements or questions. The data analysis techniques used in this study are simple linear regression analysis, validity test, reliability test, and hypothesis test. The results showed that financial literacy has a positive and significant effect on the financial management of MSMEs in North Toraja.
IMPLEMENTASI PENERAPAN PSAK NO. 34 TERHADAP PENDAPATAN JASA KANTOR NOTARIS/PPAT MONALISA KABUPATEN SORONG Anggreyani Widya Astuty, Putu
Jurnal Unicorn ADPERTISI Vol. 1 No. 2 (2022): Januari 2023
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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana Implementasi Penerapan PSAK No. 34 terhadap pendapatan jasa kantor notaris/ppat monalisa kabupaten sorong.Penelitian ini merupakan jenis penelitian kuantitatif dengan menggunakan data dalam bentuk angka-angka yang besarnya tertuang dalam hasil observasi dan laporan keuangan.. Metode pengumpulan data yang dilakukan melalui observasi, wawancara, dokumentasi dan tarif akta notaris serta pengakuan dan pencatatan Pendapatan. Populasi dalam penelitian ini yaitu Kantor Notaris/ PPAT Monalisa Kabupaten Sorong dan sampel penelitian yang dilakukan secara detail pada Pendapatan Jasa yang di terima dari debitur atau klien tahun 2021. Lokasi penelitian ini dilakukan pada Kantor Notaris/PPAT Monalisa yang berlokasi di jalan Sawo Unit 1, Kelurahan Malawili, Kecamatan Aimas, Kabupaten Sorong, Provinsi Papua Barat Daya. Hasil penelitian ini menunjukkan bahwa pengakuan pendapatan yang didapat oleh Kantor Notaris/PPAT Monalisa Kabupaten Sorong selama 1 periode dari bulan Januari sampai bulan Desember pada tahun 2021 sebesar Rp. 163.147.500,-. Pendapatan tersebut akan dicatat kedalam Laporan Laba Rugi pada Tahun 2021. Sedangkan Kantor Notaris/PPAT Monalisa Rachmat, S.H.,M.Kn pada tahun 2021 mendapatkan keuntungan sebesar Rp. 51.746.500,- dimana pada tahun 2021 pendapatan yang diterima oleh Kantor Notaris/PPAT Monalisa Rachmat, S.H.,M.Kn sebesar Rp. 163.147.500,- dengan biaya yang dikeluarkan oleh Kantor Notaris/PPAT Monalisa Rachmat, S.H.,M.Kn sebesar Rp. 111.401.000,
Efek Kapasitas Sumber Daya Manusia Dan Komitmen Organisasi Terhadap Nilai Informasi Pelaporan Keuangan Suharlina, Suharlina
Jurnal Unicorn ADPERTISI Vol. 2 No. 1 (2023): Juli 2023
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Abstract

The aims of this study are as follows: To find out and test the effect of human resource capacity on the value of financial reporting information at the City Government of Makassar; To find out and deal with the effect of organizational depreciation on the value of financial reporting information at the City Government of Makassar. This study uses a quantitative approach, namely a method based on the philosophy of positivism, which is used to study a certain population or sample, collect data with research tools, analyze data statistically, with the aim of testing confirmed hypotheses. The population of this study is 57 OPD in Makassar City. The method used by researchers in selecting research samples was purposive sampling so that the sample in this study consisted of the head of finance and four financial officials in each agency, so the total sample was 45 people. The analysis used is multiple linear regression analysis. The results of this study is that human resource capacity has no significant effect on the value of financial reporting information. Then, the hand of the organization has a significant effect on the value of financial reporting information.
Penerapan System Good Corporate Governance, Konservatisme Akuntansi Dan Kinerja Perusahaan Horas, Erwin; Tamsil, Tamsil; Iqbal, Iqbal
Jurnal Unicorn ADPERTISI Vol. 2 No. 1 (2023): Juli 2023
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Abstract

The Problem Banking crisis in Indonesia that began late 1997 is not solely caused by the economic crisis, but also caused by not yet implementedgood corporate governance and ethics that based on it. This research was conducted at the banking company listed in Indonesia StockExchange with the aim to test the effect of good corporate governance mechanism on accounting conservatism and company performance. The sample consist of 5  banking companies during the period 2009–2012. Secondary data were tested using multiple regression andpath analysis. The results show that good corporate governance mechanisms have no significant influence on accounting conservatism, has a significant influence on company performance. Nothing found indirect effect of good corporate governance mechanism through accounting conservatism on company performance.
PENGARUH KOMITMEN ORGANISASI TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL PADA BADAN PENGELOLA KEUANGAN DAERAH (BPKD) PROVINSI SULAWESI SELATAN Suhartini, Anna Ashrawi; Yuniza, Tri Fira
Jurnal Unicorn ADPERTISI Vol. 2 No. 1 (2023): Juli 2023
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Abstract

AbstrakPenelitian ini dilakukan dengan tujuan untuk mengetahui dan menganalisis pengaruh komitmen organisasi terhadap penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada Badan Pengelola Keuangan Daerah Provinsi Sulawesi Selatan. Penelitian ini menggunakan data dan kuesioner, studi kepustakaan dan wawancara dengan teknik analisis data uji kualitas, uji asumsi klasik, analisis regresi linear berganda serta pengujian hipotesis. Hasil penelitian menemukan bahwa komitmen organisasi mempunyai pengaruh yang positif dan signifikan terhadap penerapan Standar Akuntansi Pemerintahan Berbasis Akrual. Pada Badan Pengelola Keuangan DaerahProvinsi Sulawesi Selatan. Keywords: Komitmen Organisasi, Standar Akuntansi
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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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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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.

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