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FAKULTAS EKONOMI DAN BISNIS Published by Universitas Jayabaya Jl. Pulomas Kav 23 Jakarta Timur DKI Jakarta, Indonesia
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Jurnal Akuntansi dan Keuangan Entitas
Published by Universitas Jayabaya
ISSN : 27758877     EISSN : 29878179     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Keuangan Entitas adalah jurnal penelitian akses terbuka berkualitas tinggi yang telah melalui proses peer-review dan diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Jayabaya. Jurnal Akuntansi dan Keuangan Entitas menyediakan platform yang menyambut dan memberikan penghargaan kepada makalah penelitian empiris orisinal berkualitas tinggi di bidang Ekonomi dan bisnis yang ditulis oleh para peneliti, akademisi, profesional, dan praktisi. Fokus dan Ruang Lingkup (Focus & Scope) dari Jurnal Manajemen Diversitas di e-Journal Universitas Jayabaya adalah: - Akuntansi - Keuangan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 34 Documents
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PERLAKUAN AKUNTANSI ASET TAK BERWUJUD PADA STARTUP DIGITAL DI INDONESIA: (STUDI KASUS PT GOTO GOJEK TOKOPEDIA TBK, PT BUKALAPAK.COM TBK, DAN PT GLOBAL DIGITAL NIAGA TBK) Deni Iskandar
Jurnal Akuntansi dan Keuangan Entitas Vol. 5 No. 2 (2025): Jurnal Akuntansi Dan Keuangan Entitas
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jayabaya

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Abstract

Penelitian ini bertujuan untuk mengkaji perlakuan akuntansi atas aset tak berwujud pada perusahaan startup digital di Indonesia dengan menitikberatkan pada aspek pengakuan, pengukuran, penyajian, dan pengungkapan sesuai dengan ketentuan PSAK 19. Objek penelitian mencakup tiga perusahaan startup digital yang telah tercatat di bursa, yaitu PT GoTo Gojek Tokopedia Tbk (GOTO), PT Bukalapak.com Tbk (BUKA), dan PT Global Digital Niaga Tbk (Blibli/BELI). Pendekatan penelitian yang digunakan adalah kualitatif deskriptif melalui analisis dokumen berupa laporan keuangan tahunan beserta catatan atas laporan keuangan selama periode 2023–2024.Hasil penelitian menunjukkan bahwa perusahaan startup digital cenderung mengakui aset tak berwujud yang diperoleh dari pihak eksternal, sementara aset yang dihasilkan secara internal sebagian besar masih dibebankan sebagai biaya karena belum sepenuhnya memenuhi kriteria pengakuan sebagaimana diatur dalam PSAK 19. Pengukuran awal dilakukan menggunakan model biaya perolehan, dengan amortisasi berdasarkan estimasi umur manfaat ekonomis. Dari sisi penyajian, aset tak berwujud diklasifikasikan sebagai aset tidak lancar, namun nilai tercatatnya relatif kecil dibandingkan total aset perusahaan. Pengungkapan kebijakan akuntansi pada umumnya telah dilakukan, meskipun beberapa informasi penting, seperti rekonsiliasi nilai tercatat dan pengujian penurunan nilai, belum disajikan secara konsisten. Temuan ini memberikan implikasi penting bagi penguatan praktik akuntansi pada perusahaan startup digital serta peningkatan kualitas dan transparansi laporan keuangan.Kata kunci: aset tak berwujud, startup digital, PSAK 19, laporan keuangan, Indonesia.
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PIUTANG USAHA DALAM MEMINIMALKAN PIUTANG TAK TERTAGIH PADA PT. TRANS CIBUBUR PROPERTY Setiadi1; Winona Ramadhanti Adawiyah 2
Jurnal Akuntansi dan Keuangan Entitas Vol. 5 No. 2 (2025): Jurnal Akuntansi Dan Keuangan Entitas
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jayabaya

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Abstract

Accounts receivable represents a crucial asset component affecting company liquidity and financial performance. This research aims to analyze the effectiveness of internal control systems over accounts receivable in minimizing bad debts at PT. Trans Cibubur Property. The research methodology employs a qualitative approach using participant observation, in-depth interviews, and document analysis. The researcher served as a collection staff in the Finance- Account Receivable (AR) department to directly observe internal control system implementation. The COSO (Committee of Sponsoring Organizations of the Treadway Commission) Framework is utilized as the analytical foundation, encompassing five components: control environment, risk assessment, control activities, information and communication, and monitoring. Results indicate that PT. Trans Cibubur Property has implemented a comprehensive internal control system. Historical data from 2018-2021 shows a decrease in bad debt rates from 37% (Rp 885,242,846) in 2018 to 17% (Rp 5,055,894,278) in 2021, despite total receivables increasing from Rp 2.4 billion to Rp 30.5 billion. Implementation of the five COSO Framework components functions well, though improvement areas remain, including procedure standardization, enhanced staff training, and predictive technology implementation. The research concludes that effective internal control systems play a vital role in minimizing bad debt risks and maintaining corporate financial health.Keywords: Internal Control System, Accounts Receivable, Bad Debts, COSO Framework, Risk Management
PENGARUH QUICK RATIO (QR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP DIVIDEN PAYOUT RATIO (DPR) PADA PT. SEMEN INDONESIA Dhea Paramitha; M. Djauhari
Jurnal Akuntansi dan Keuangan Entitas Vol. 5 No. 2 (2025): Jurnal Akuntansi Dan Keuangan Entitas
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jayabaya

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Abstract

The Dividend Payout Ratio (DPR) is an important indicator that reflects a company's policy in distributing profits to shareholders, making it a primary concern for investors in assessing the level of return on investment. Because the DPR reflects the balance between the company's internal needs and the interests of shareholders, it is important to investigate the factors that influence it. Two factors worth examining are the Quick Ratio (QR) and the Debt to Equity Ratio (DER). This study uses a quantitative approach with multiple linear regression analysis methods. Before testing the hypothesis, descriptive analysis and classical assumption tests were conducted, which included tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. Furthermore, a t-test (partial), F-test (simultaneous), and analysis of the coefficient of determination (Adjusted R²) were performed with a significance level of 5%. The results showed that QR and DER did not significantly influence the DPR, either partially (p-value 0.488 and 0.144) or simultaneously (p-value 0.329), with an Adjusted R² value of 0.028. This means that only 2.8% of the DPR variation can be explained by these two variables, while the remainder is influenced by other factors such as profitability and cash flow. Therefore, management is advised to consider other indicators in dividend policy, and investors should consider additional factors such as ROE and investment plans. Future research could add variables such as ROA, NPM, or FCF and use a time series or panel data approach for more comprehensive results.Keywords: Quick Ratio, Debt to Equity Ratio, Dividend Payout Ratio
EVALUASI PROSEDUR PEMBELIAN DAN PENGELUARAN KAS PADA APOTEK ALVIN FARMA JAKARTA Pipit Sofia; M. Djauhari
Jurnal Akuntansi dan Keuangan Entitas Vol. 5 No. 2 (2025): Jurnal Akuntansi Dan Keuangan Entitas
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jayabaya

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Abstract

This study aims to determine the computerized purchasing and cash disbursement procedures and the internal controls implemented at Alvin Farma Pharmacy.This research used a qualitative descriptive technique with a case study approach. Information was gathered through observation and questionnaires.The results indicate that the computerized purchasing and cash disbursement procedures at Alvin Farma Pharmacy are not yet fully computerized. However, the purchasing procedure demonstrates a clear flow, as prior purchase orders must be based on inventory status reports. The cash disbursement procedure has fairly clear steps, and Alvin Farma Pharmacy's internal controls are reasonable, although not yet fully optimal. The author recommends that Alvin Farma Pharmacy update the applications used in the purchasing and cash disbursement processes to ensure the system is computerized.Keywords: Computerization, Purchasing and Cash Disbursement Procedures, Internal Control.

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