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INDONESIA
Jurnal Akuntansi
Published by Universitas Kristen Maranatha
ISSN : 20858698     EISSN : 25984977     DOI : http://doi.org/10.28932/jam
Core Subject : Economy,
Economics, Econometrics & Finance
The scopes of the journal include (1) Management Accounting, (2) Taxation, (3) Financial Accounting, (4) Public Sector Accounting, (5) Accounting Education (6) Information Systems, (7) Auditing, (8) Professional Ethics, (9) Sharia Accounting, (10) Accounting Information Technology.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 350 Documents
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Pengaruh Dana Pihak Ketiga, Kredit yang Disalurkan dan Kredit Non Lancar Terhadap Laba(The Impact Of Third parties funds, DistributedLoans On Profitabilites) (Studi Kasus Pada Bank Nusantara Parahyangan Cabang Sudirman) Dwi Rianawati; Nur Imam Taufik
Jurnal Akuntansi Vol. 10 No. 1 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i1.925

Abstract

Bank as a financial institution is a business-oriented entity that is aiming to make profit/earnings through ethical ways including through fulfillment of customer needs and satisfaction. As commodities are processed and sold by the bank is fund that will also be the object of its business. Bank is a business entity which functions to collect funds from the public in the form of deposits, and also serves to distribute in the form of credit and other forms to the public or the debtor. The distribution is likely to impact the risk be less smooth return of the loan amount or also known as Non-Performing Loans (NPL), which will affect the company's financial banking. Non-performing loans are credit distributed loans, but the loans are substandard, doubtful and loss. The amount of data that is used as much as 42 months, they are the data of Third Party Fund, Distributed Loans and  Non Performing Loans  of Bank Nusantara Parahyangan, and also its profit from the period of January 2013- June 2016. The data were analyzed in this study using a linear regression model, and the results are Third Party Fund has significant effect on profit growth level at the Bank Nusantara Parahyangan Sudirman branch; The amount of Distributed Loans does not have significant effect on profit growth level at Bank Nusantara Parahyangan Sudirman branch; The amount of Non Performing Loans does not have significant effect on profit growth level at Bank Nusantara Parahyangan Sudirman branch; Research shows the variable of the Amount of Third Party Funds, Distributed Loans, and Non Performing Loans simultaneously have a significant effect on profit grow level at Bank Nusantara Parahyangan Sudirman branch. Keywords: Impact of TPF, DL, NPL, Profit
Aplikasi Metode EOQ Dalam Pengendalian Persediaan Bahan Baku PT X Mellisa Andiana; Gandhi Pawitan
Jurnal Akuntansi Vol. 10 No. 1 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i1.926

Abstract

Tujuan dari penelitian ini untuk mengetahui dan menganalisis seberapa efisien bahan baku yang dikendalikan dalam proses produksidi PT X untuk memenuhi permintaan konsumen. Penelitian ini dilakukan dengan menggunakan analisa deskriptif untuk menggambarkan atau menguraikan data yang akan diteliti kemudian diolah menggunakan perhitungan EOQ. Data yang akan diteliti adalah data permintaan dan data produksi.Data tersebut diambil berdasarkan melakukan survey ke lokasi dan juga wawancara dengan pemilik PT X. Setelah data tersebut didapatkan kemudian dibuat analisis dengan menggunakan metode EOQ. Berdasarkan hasil penelitian, diperoleh bahwa proses produksi di PT X yang dilakukan memiliki hasil yang baik karena seluruh pekerjaan dilakukan saling berurutan dan dapat selesai sesuai dengan jadwal yang telah disepakati. Persediaan bahan baku yang telah dihitung dengan menggunakan metode EOQ menghasilkan jumlah ekonomis. Perusahaan dapat menghemat biaya dari setiap biaya aktual bahan baku sehingga dapat mengetahui jumlah optimal bahan baku yang dapat dipesan dalam periode tertentu dan biaya yang harus dikeluarkan.Keywords: Economic Order Quantity (EOQ), Persediaan Bahan Baku 
Analisis Faktor-Faktor yang Mempengaruhi Penilaian KinerjaSatuan Kerja Perangkat Daerah Di Kota Bandung Yuliana Gunawan; Aurora Angela; Ilham Pranata
Jurnal Akuntansi Vol. 10 No. 1 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i1.927

Abstract

The purpose of this research is to reveal other factors that may affect the performance of SKPD in Indonesia. Factors used are incentive-oriented performance appraisal system, exploration-oriented performance appraisal system with contractibility as a moderating variable. This research was done in 3 SKPD located in Bandung City. Moderated Regression Analysis (MRA) have been used to analyzed the hypothesis. The results showed that incentive-oriented performance appraisal system and exploration-oriented performance appraisal system had no effect on SKPD performance, and when moderated by contractibility variable, the result also had no effect on SKPD performance. Keywords:Incentive-oriented Performance Appraisal System, Performance-oriented Appraisal Performance System, Contractibility, SKPD Performance. 
Strategic Planning dan Balanced Scorecard serta Penerapannya pada Restoran Cepat Saji Wendy’s - Felisia
Jurnal Akuntansi Vol. 10 No. 1 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i1.928

Abstract

Organizations need to improve their performances in order to compete in global market. To improve performance, organizations need strategies and performance evaluation measurements. Strategies must be allied within the industry which the organizations competed in. Strategies are formulated by evaluating external factors such as opportunities and threats, and internal factors such as strengths and weaknesses. After determining strategies, organizations formulate strategic planning to implement the strategies determined. Organizations also design strategy maps and balanced scorecards to describe how they could create value by connecting their strategic objectives. Fast food industries have grown in the past years. According to QSR Magazine in 2012, Wendy’s is one of the top ten highest rated food chains, next to McDonalds, Kentucky Fried Chicken, Burger King, Pizza Hut, Subway, Dominos Pizza, Strabucks, Dunkin Donuts,andDairy Queen. This article analyzes strategies, strategy map, and balanced scorecard in Wendy’s. Through this article, readers will know the importance of strategic planning, strategy map, and balanced scorecard for organizations.  Keywords: Strategic Planning, Strategy Map, Balanced Scorecard 
Pengaruh Role Stressor Terhadap Burnout dan Perbedaan Burnout Berdasarkan Gender: Studi Empiris pada Mahasiswa - Lina; Budi Hartono Kusuma
Jurnal Akuntansi Vol. 10 No. 1 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i1.929

Abstract

This study aims to provide empirical evidence about the positive effects of role stressors on burnout. Role stressor consists of role conflict, role ambiguity, and role overload. This study also wants to prove the difference level of burnout based on gender. The research data is the primary data that are obtained through the distribution of questionnaires to the respondents. The respondents were selected by using purposive sampling method. The specified criteria are as follows: last year students from undergradate accounting program at a private university in Tangerang. Hypothesis testing using multiple regression test and independent sample t test. The results revealed that role ambiguity and role overload have positive effect on burnout meanwhile role conflict has no effect on burnout. Differences in burnout based on gender can not be proven through the results of this study. Keywords: Role Stressor, Burnout, Gender
Pengaruh Return on Assets (ROA), Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Perbankan yang Listing di BEI Periode Tahun 2012-2015 Rini Handayani
Jurnal Akuntansi Vol. 10 No. 1 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i1.930

Abstract

Taxes are compulsory contributions  from the subject of tax and designated to the State. The Company as one of the tax subjects who contributed the most in State tax revenues. Tax for companies is a burden that can reduce corporate profits while taxes for the State is income that will be used to fund the administration of the government. This difference of interest causes the company to manage the tax burden, both legally and illegally. Tax Avoidance is one way companies manage their tax expenses legally. This study aims to determine the influence of indicators of financial statements on Tax Avoidance. Return on Assets (ROA), Leverage and Company Size are used as indicators in the financial statements that may affect Tax Avoidance by the company. This research uses Causal Explanatory research type with sample selection in this research using purposive sampling method and hypothesis test using multiple regression test. The samples used in this research are banking companies go public listing on the BEI the period 2012-2015 totaling 69 companies. The result of this research shows that there is partially influence on Return on Assets (ROA) and Company Size to Tax Avoidance, while Leverage has no partial effect on Tax Avoidance. But simultaneously there is influence of Return on Assets (ROA), Leverage and Company Size to Tax Avoidance. Keywords:Tax Avoidance, Return on Assets, Leverage, Company Size
Analisis Tingkat Kesehatan Bank Dengan Menggunakan Metode Risk-Based Bank Rating (RBBR) (Studi Pada Bank yang Termasuk Saham LQ45 Sub Sektor Perbankan Tahun 2010–2016) Bobby Wijaya
Jurnal Akuntansi Vol. 10 No. 1 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i1.931

Abstract

This paper seeks to find out the health level of banks in Indonesia Stock Exchange LQ45 Index. It used descriptive methods with qualitative approach that is Risk Based Bank Rating (RBBR) model. RBBR model consists of 4 factors among others: risk profile, good corporate governance (GCG), earnings and capital factor.The analytical tool used in this study is the assessment of the level of health of banks in Indonesia Stock Exchange LQ45 Index against the risk factor using the ratio of net performing loans (NPLs) and Loan to Deposit Ratio (LDR), a factor of corporate governance by using the self-assessment report of good corporate governance, the earnings factor using the ratio of return on assets (ROA) and net interest margin (NIM) and the factor of capital using the ratio of capital adequacy ratio (CAR). The results showed that there are several banks which have "Less Healthy", "Healthy Enough", "Pretty Good". Bank Mandiri, BRI and BNI received the predicate of "Pretty Good" in risk profile factor for liquidity risk, whereas Bank BTN received the predicate of "Healthy Enough". Also, Bank BTN received the predicate of "Healthy Enough" and "Pretty Good" in earnings factor specifically ROA and GCG factor. Keywords:Indonesia Stock Exchange LQ45 Index, Health Level of Banks, Risk Based Bank Rating (RBBR) Model.
Pengaruh Kinerja Keuangan dan Tata Kelola Perusahaan Terhadap Nilai Perusahaan pada Industri Telekomunikasi di Bursa Efek Indonesia Monica Paramita Ratna Putri Dewanti; Hamfri Djajadikerta
Jurnal Akuntansi Vol. 10 No. 1 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i1.932

Abstract

Investor as a principal want to maximize whealth and prosperity by increasing firm value. Firm value for companies listed as issuer in Indonesia Stock Exchange can be reflected through share price. Firm value can be affected by several factors, such as financial performance and corporate governance. This research aimed to examine the influence of financial performance and corporate governance to firm value in sub-sector telecomunication industry which listed in Indonesia Stock Exchange during 2011 to 2016. The dependent variable is firm value. Meanwhile the independent variables are (1) financial performance which measured by current ratio, receivable turnover, debt to equity ratio, return on assets, and earnings per share and (2) corporate governance which measured by percentage of institutional ownership, percentage of independent board of commissioners, and presence of the audit committee. The result showed that current ratio, receivable turnover, debt to equity ratio, earning per share, and presence of the audit committee partially had no significant influence to firm value. Meanwhile return on assets, percentage of institutional ownership, and percentage of independent board of commissioners partially had significant influence to firm value. Simultaneously current ratio, receivable turnover, debt to equity ratio, return on assets, earnings per share, percentage of institutional ownership, percentage of independent board of commissioners, and presence of the audit committee had significant influence to fim value. Keywords:Financial Performance, Corporate Governance, and Firm Value
Analisis Sistem Pengendalian Internal Melalui Audit Berbasis Risiko (ABR) Oleh Aparat Pengawas Intern Pemerintah (APIP) Dalam Mencapai Target Rencana Pembangunan Jangka Menengah Daerah (RPJMD) Studi Kasus pada Inspektorat Kota Banjarbaru - - Mujennah; Budi - Artinah
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1077

Abstract

This research explains the role of APIP in carrying out, its functions and duties to achieve the target of Regional Medium Term Plan (RPJMD) 2016-2020. Inspectorate of Banjarbaru City as an element of local government oversight is required to act as an institution capable of improving the quality of supervision on the way of regional development, so as to realize good governance and clean governance. Quoted from the RENSTRA Inspektorat Banjarbaru City there are still strategic issues that can hamper the implementation of the vision mission RPJMD mission in Inspectorate Banjarbaru City. These strategic issues include many findings and recommendations of the results of the investigation that have not been followed up, the lack of strict sanctions on the management of performance andinternal control is not good, the quality of public services should still be improved, supervision procedures have not run well, commitment and motivation APIP still needs to be improved. In addition, the Inspectorate of Banjarbaru City has limited resources so it must be able to work efficiently and effectively. as well as the non- implementation of Risk-Based Audit approaches for all functional functional officials. Through an effective internal control system and effective RSP audit implementation is expected to assist APIP's role in implementing the RPJMD 2016- 2020 to reduce strategic issues and mitigate risk to acceptable limits.Keywords:Risk Based Audit (RBA), Government Internal Control System (SPIP), Inspectorate, Good Governance(GC), Clean Governance (CG), Government Internal Supervisory Apparatus (APIP)
Implementasi Sistem Informasi dan Strategipada Industri Travel di Kota Yogyakarta Fauzy Besta Pratamayuda; Fitriati - Akmila
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1078

Abstract

Information System are series of activities that process data becoming information. Strategy are plans made to achieve goals. The purpose if this research is to investigate the implementation of information system with information technology, management information system, accounting information system and the strategies implemented by the travel industries in the city of Yogyakarta in facing online travel agents. This research is a qualitative descriptive research with interview and observation for data collection. The results of this research shows that travel industries already use information system and strategies well. For the business process in each travel industries, they already use information system although the system is not yet integrated. Moreover, selling strategies they took has influenced their sales though they did not reached their profit target.Keywords: Travel Industries, Information Technology, Information Systems, Strategies

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