Graha Akuntansi
Graha Akuntansi welcomes original emperical investigation. The manuscripts may represent a variety of theoretical perspectives and different methodological approaches. Subject areas suitable for publication in Graha Akuntansi include, but are not limited to the following fields in accounting research: International and Financial Accounting Management and Cost Accounting Taxation Auditing Accounting Information Systems Accounting Education Environmental and Social Accounting Accounting for Non-Profit Organisations Public Sector Accounting Corporate Governance Ethical issues in Accounting and Financial Reporting Corporate Finance As the main horizon of the journal is to embrace the contemporary trends in accounting and business, hence its scope is dynamic and evolving to accommodate the most recent and emerging issues, challenges and phenomena. For example, accounting for disasters, big data analytics in business.
Articles
32 Documents
<![CDATA[PENENTUAN HARGA POKOK PRODUKSI GARAM PADA UD APEL MERAH REMBANG ]]>
<![CDATA[Lis Widowati]]>;
<![CDATA[Fitnantyo Bimawan]]>;
<![CDATA[Diah Ayu Setiyawati]]>
<![CDATA[ Graha Akuntansi Vol. 3 No. 2 (2018): Graha Akuntansi ]]>
Publisher : <![CDATA[Akademi Akuntasi Effendiharahap ]]>
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DOI: 10.60006/graha.v3i2.6
<![CDATA[Tujuan penelitian ini yaitu untuk mengetahui perhitungan harga pokok produksi garam pada UD. Apel Merah Rembang dan membandingkan perhitungan harga pokok produksi antara metode perusahaan dengan menggunakan metode full costing. Jenis penelitian yang digumakan adalah jenis penelitian deskriptif dengan menggunakan pendekatan kualitatif. Data yang digunakan dalam penelitian ini yaitu data primer yang diperoleh langsung dar pihak perusahaan serta data berupa informasi biaya-biaya produksi perusahaan selama bulan Agustus 2018. Sedangkan untuk data sekunder diperoleh dari buku, jurnal, internet atau media lain yang mendukung penelitian ini. Dari hasil analisis data, hasil penelitian menunjukkan bahwa perhitungan harga produksi perusahaan lebih rendah dibandingkan dengan perhitungan harga pokok produksi dengan menggunakan metode full costing. Harga pokok produksi yang dihitung menggunakan metode perusahaan yaitu sebesar Rp 2.268, - per kg dan menurut metode full costing Rp 2.276, -. Hal ini disebabkan karena dalam perhitungan biaya overhead pabrik perusahaan tidak memperhitungkan beberapa biaya kedalam harga pokok produksinya seperti biaya pemeliharaan dan perawatan alat produksi, dan biaya depresiasi peralatan.]]>
<![CDATA[PENILAIAN LAPORAN KEUANGAN DENGAN ANALISA RASIO PADA CV.CENDANA MOTOR SUKOREJO TAHUN 2018 - 2019 ]]>
<![CDATA[Lis Widowati]]>;
<![CDATA[Andi Kurniawati]]>;
<![CDATA[Aprilia Devi Antika]]>
<![CDATA[ Graha Akuntansi Vol. 3 No. 2 (2018): Graha Akuntansi ]]>
Publisher : <![CDATA[Akademi Akuntasi Effendiharahap ]]>
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DOI: 10.60006/graha.v3i2.8
<![CDATA[Tujuan dari penulisan Tugas Akhir ini adalah pentingnya rasio keuangan perusahaan untuk dianalisa, sehingga hasil dari analisa tersebut dapat diketahui kondisi keuangan, serta perkembangan usahanya dari tahun ke tahun. Dalam perkembangannya, laporan keuangan bermanfaat bagi pihak intern maupun ekstern. Dalam menganalisa rasio pada CV. Cendana Motor Sukorejo, penulis menggunakan komponen laporan keuangan yang terdiri dari neraca, dan laporan laba rugi periode tahun 2018-2019. Analisis rasio keuangan yang digunakan meliputi rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas. Hasil dari analisa rasio likuiditas menunjukkan bahwa cash ratio dan cash turn over saja yang dikatakan baik dan perusahaan masih dikatakan belum bisa menutup hutang lancarnya. Untuk rasio solvabilitas dari hasil oengukuran hutangnya masih terlalu banyak sehingga belum memenuhi angka standar industry. Untutk rasio aktivitas penjualan pada perusahaan besar sehingga mampu untuk menutupi rasio aktivitas. Pada rasio profitabilitas sama dengan rasio aktivitas yaitu penjualan besar sehingga mampu menutupi rasio profitabilitas. Tetapi tidak untuk Net Profit Margin, karena laba berish yang kecil dan penjualan yang besar membuat perusahaan jauh dari rata-rata industry. Penyebabnya adalah biaya operasional yang terlalu besar sehingga walaupun penjualan meningkat dari tahun 2018 ke tahun 2019 tetapi biaya operasionalnya pada tahun 2019 lebuh besar dari tahun 2018 ke tahun 2019 tetapi biaya operasionalnya pada tahun 2019 lebih besae dari tahun 2018 sehingga membuat perusahaan mengalami penurunan pada laba bersih. Kesimpulan dari penelitian ini adalah secara garis besar perusahaan dikatakan baik namun pada hasil laba terjadi penurunan dari tahun 2018-2019. Ini data terjadi karena perusahaan mengalaim peningkatan pada biaya operasionalnya.]]>
<![CDATA[SISTEM PENGENDALIAN INTERN PENJUALAN PADA CV. USAHA MULIA ]]>
<![CDATA[Arwinto Septo Aji]]>;
<![CDATA[Mulkan Teguh Sutrisno]]>;
<![CDATA[Dedek Zulfikar]]>
<![CDATA[ Graha Akuntansi Vol. 3 No. 2 (2018): Graha Akuntansi ]]>
Publisher : <![CDATA[Akademi Akuntasi Effendiharahap ]]>
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DOI: 10.60006/graha.v3i2.10
<![CDATA[Penelitian ini bertujuan untuk mengetahui system pengendalian internal penjualan pada CV. Usaha Mulia, serta membahas hambatan dan bagaimana upaya yang dilakukan dalam mengatasi hambatan pengendalian intern penjualan. Penelitian ini menggunakan metode primer yaitu penelitian dengan melakukan kunjungan secara langsung dan menanyakan narasumber-narasumber yang berhubungan dengan obyek penelitian tersebut. Dari hasil penelitian tersebut penulis dapat mengetahui bagaimana system pengendalian internal penjualan yang ada, hambatan dan upaya yang dilakukan dalam mengatasi system pengendalian yang belum sesuai dengan prosedur pada CV. Usaha Mulia. Sistem pengendalian intern penjulana telah dilaksanakan dengan baik, akan tetapi masih diperlukan beberapa masukan lagi agara sesuai dengan prosedur dan manajemen penjualan yag telah dikelola secara manajerial.]]>
<![CDATA[ANALISIS PROFITABILITAS PADA PD. BPR BKK WONOSOBO TAHUN 2016-2018 ]]>
<![CDATA[R. Rachmiyantono Wahju Hardjito]]>;
<![CDATA[Fitnantyo Bimawan]]>;
<![CDATA[Didik Kartika Nugraha]]>
<![CDATA[ Graha Akuntansi Vol. 3 No. 2 (2018): Graha Akuntansi ]]>
Publisher : <![CDATA[Akademi Akuntasi Effendiharahap ]]>
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DOI: 10.60006/graha.v3i2.11
<![CDATA[Penelitian ini bertujuan untuk mendeskripsikan kinerja keuangan bank berdasarkan hasil analisis rasio keuangan perbankan. Jenis penelitian yang digunakan dalam penelitian ini adalah jenis penelitian deskriptif dengan menggunakan pendekatan kuantitatif. Hasil analisa rasio keuangan perbankan pada analisis rasio keuangan perbankan pada analisis rasio profitabilitas PD. BPR BKK Wonosobo dapat dikatakan kurang baik. Rata-rata net profit margin sebesar 0,21% dapat dikatakan kurang baik karena perhitungan rasio cenderung mengalami menurun. Rata-rata pada return on assets sebesar 0,02% dan return on equity sebesar 0,12% dapat dikatakan kurang baik karena belum memenuhi standar Bank Indonesia. Rata-rata BO/PO sebesar 0,71 dapat dikatakan baik karena telah memenuhi standar Bank Indonesia.]]>
<![CDATA[Studi Empiris Penentu Kinerja Keuangan Perusahaan yang Diukur Dengan Pertumbuhan Laba pada Perusahaan Manufaktur yang Terdaftar di BEI ]]>
<![CDATA[Bimawan , Fitnantyo]]>
<![CDATA[ Graha Akuntansi Vol. 6 No. 1 (2021): April ]]>
Publisher : <![CDATA[Akademi Akuntasi Effendiharahap ]]>
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DOI: 10.60006/graha.v6i1.12
<![CDATA[The success of the company's financial performance can be seen from the profit growth owned by the company. So far there have been many studies on earnings growth, because profit growth is an important thing and noticed by many parties, both investors and creditors, which affect profit growth in investing their capital. This study examines the effect of institutional ownership, debt to equity ratio, liquidity, and firm size on profit growth. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange for the period 2012-2015. The sample in this study were 160 companies. The analytical tool used is Multiple Linear Regression. The results of this study indicate that the variables of institutional ownership have no effect on profit growth. Debt to Equity Ratio has no effect on profit growth. Liquidity affects earnings growth. Company size affects profit growth]]>
<![CDATA[Pengujian Empiris Pengungkapan CSR Terhadap Firm Size ]]>
<![CDATA[Malik, Abdul]]>
<![CDATA[ Graha Akuntansi Vol. 7 No. 1 (2022): April ]]>
Publisher : <![CDATA[Akademi Akuntasi Effendiharahap ]]>
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DOI: 10.60006/graha.v7i1.13
<![CDATA[The aim of this research is to know: (1) The influence of Corporate Social Responsibility to firm value (2) The influence of Percentage of management ownership as the moderating variable in relations between Corporate Social Responsibility and firm value. The research sample is non-financial sector in 2005 by using method of purposive sampling. There are 41 company fulfilling criterion as this research sample. The methode analysis of this research used multiple regression analysis. The result of study show that (1) Simultaneously the effect of Corporates Social Responsibility, percentage of management ownership and interaction between Corporate Social Responsibility and Percentage of management ownership on firm value was significant and. (2) Partially, only percentage of management ownership have an effect on significant to firm value, while other variables in this research have not an effect on significant to fim value.]]>
<![CDATA[Dampak Hutang Terhadap Manajemen Laba dengan Tata Kelola sebagai Variabel Moderasi Pada Bank Terdaftar Di BEI ]]>
<![CDATA[Septo Aji, Arwinto]]>
<![CDATA[ Graha Akuntansi Vol. 7 No. 2 (2022): Oktober ]]>
Publisher : <![CDATA[Akademi Akuntasi Effendiharahap ]]>
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DOI: 10.60006/graha.v7i2.15
<![CDATA[This research aimed to analyze the influence of leverage to earnings management and the ability to analyze the influence corporate governance consisting of institusional ownership, managerial ownership, audit quality, and independent commisioner in influencing earnings managemen on the listed manufacturing companies spesifically consumer goods in Indonesia Stock Exchange during years 2014-2016. In this research, there were one dependent variables, one independent variables, and four moderating variables. The dependent variable in this study is earnings management. The independent variable of this study is leverage. Independent variable in this study is leverage. Moderating variable in this study consists of institutional ownership, managerial ownership, quality audits, and independent board. The results showed that leverage significantly influence to earnings management. Moderating variables that influence the relationship of leverage to earnings management is institutional ownership. Meanwhile managerial ownership, the proportion of independent board and audit quality is not moderating variables]]>
<![CDATA[Pengaruh Gender, Tekanan Ketaatan, Tekanan Anggaran Waktu Kompleksitas Tugas dan Pengalaman Auditor Terhadap Audit Judgment ]]>
<![CDATA[Bimawan, Fitnantyo]]>
<![CDATA[ Graha Akuntansi Vol. 7 No. 2 (2022): Oktober ]]>
Publisher : <![CDATA[Akademi Akuntasi Effendiharahap ]]>
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DOI: 10.60006/graha.v7i2.16
<![CDATA[Framework of this research plan is based on considerations of motivation attitude of professionalism among auditors with the leadership of the CAC. In an audit process conducted by the firm will set up a team consisting of men and women, in decision-making process usually occurs a few conflicts between men and women. This is similar to research conducted by Rahmawati and Setyaningtyas in 2004. In addition, this study is a replication of research conducted by Hartanto and Kusuma (2000), which examines the effect of obedience pressure on audit judgments. Of the few existing references such as research conducted Jamilah et al, Rahmawati, Zulaikah and other most talked about gender, compliance and audit judgments pressure. Thus, the hypothesis was first proposed) gender did not influence audit judgments 2) pressures affect compliance audit judgments 3) the complexity of the task affect audit judgments. Unit analysis of this study is the auditors who work pad KAP in Semarang, senior and junior level auditor who was taken by a random sampling. After doing the questionnaire, the sample chosen for analysis as much as 41 people. Given this continued research is expected to issue about auditors will audit judgments obtained in a more comprehensive solution.]]>
<![CDATA[Efek Car, Inefisiensi Biaya, Ldr Dan Ukuran Bank Terhadap Npl Bank Umum ]]>
<![CDATA[Teguh Sutrisno, Mulkan]]>
<![CDATA[ Graha Akuntansi Vol. 7 No. 2 (2022): Oktober ]]>
Publisher : <![CDATA[Akademi Akuntasi Effendiharahap ]]>
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DOI: 10.60006/graha.v7i2.17
<![CDATA[The objective of the study is to examine the effect of Capital Adequacy Ratio (CAR),Cost Inefficiency (INEF),LDR and Bank Size (SIZE) on NPL in commercial banks. This research was conducted using secondary data. Population in this research was a commercial bank in OJK from 2011 up to 2013. Sampling technique used was purposive sampling. There are 56 commercial banks being analysed. This study uses regression analysis. The research proves that the CAR have negative and not significant impact on NPL,Cost Inefficiency (INEF), LDR and Bank Size (SIZE) have positive and significant effect on NPL. Adjusted R Square is 0,141 this means thant 14.1% of the dependent variable can be explained by the independent variable , while the remaining 85.9 % is explained by other causes outside the model]]>
<![CDATA[Penentu Kecukupan Modal Bank Umum ]]>
<![CDATA[Malik, Abdul]]>
<![CDATA[ Graha Akuntansi Vol. 7 No. 2 (2022): Oktober ]]>
Publisher : <![CDATA[Akademi Akuntasi Effendiharahap ]]>
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DOI: 10.60006/graha.v7i2.18
<![CDATA[This study aimed to examine the effect of non-performing loans, loan-deposit ratio, return on assets, SIZE of the adequacy of capital. This research conducted by using secondary data. Population in this study was conducted with less using secondary data. Population in this research is the company commercial bank listed on the stock exchange Indonesia from 2010-2014. This sampel retrieval metho by using purposive sampling. There are 16 commercial banks company studied. This tudy uses multiple methods of analysis regression. Studies show that non-performing loan and no significant negative effect on capital adequacy, loan-deposit ratio and significant negative effect on capital adequacy, return on assets and a significant positive effect on capital adequacy, SIZE and significant positive effect on capital adequacy. Adjusted R square value is 0,419 this means that 41,9% dependent variable can be explained by the independent variable, while the remaining 58,1 % is explained by the variable-orher variables outside the research model.]]>
