Jurnal Kendali Akuntansi
Jurnal Kendali Akuntansi, adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh International Forum of Researchers and Lecturers. Jurnal ini menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai bidang Ilmu Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Januari, April, Juli dan Oktober. Berikut adalah ruang lingkup Jurnal Akuntan Publik Yaitu: 1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum
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201 Documents
<![CDATA[Analisis Pengaruh Alat Audit dan Sistem Arsip terhubung dalam Mendukung Proses Audit Laporan Keuangan ]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli: Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[International Forum of Researchers and Lecturers ]]>
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DOI: 10.59581/jka-widyakarya.v2i3.3857
<![CDATA[Digitalization and information technology have a significant impact on business processes. This problem can be solved through synthesis, which involves the use of new computing technologies. Picture books are one example of advances in information technology in the field of education. This research was conducted with the aim of finding out the effectiveness of using chart books in the process of managing financial records. The research method used is a qualitative summary based on theory, research results and conclusions reached. Research, historical information, and survey results are then collected, analyzed, and compiled. The study found that book charting applications play an important role in the purchasing process, with technology used in the review process through an integrated and automated system. In order for the documentation process to be more efficient and effective, it must comply with established standards and guidelines. Organizations are becoming more diverse and integrated. Improved analyst performance indicates that the commentator is trustworthy and knowledgeable, thereby improving overall quality. Based on this, we can conclude that the Diagram Book application helps in the financial report review process.]]>
<![CDATA[Peran Auditor Internal dalam Consulting Perusahaan ]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli: Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[International Forum of Researchers and Lecturers ]]>
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DOI: 10.59581/jka-widyakarya.v2i3.3858
<![CDATA[. Internal auditors play a strategic role in ensuring the transparency, integrity, and operational efficiency of an organization. This article explains how internal auditors function as consultants providing advice to improve a company's risk management, control and governance processes, IA also identifies and manages risks that may affect organizational objectives. By using appropriate audit methodologies and utilizing modern audit technology, internal auditors can add significant value by providing recommendations for process improvements and internal controls. Amid challenges such as limited resources and pressure to deliver accurate and relevant results in a timely manner, internal auditors must be able to maintain their independence and ensure effective collaboration with senior management and the audit committee. Keywords for this article include: auditor, consulting and company. Considering the challenges and opportunities faced, this article summarizes the crucial role of internal auditors in supporting the long-term success of companies through careful oversight and strategic recommendations for risk management and improving company performance.]]>
<![CDATA[Analisa Laporan Keuangan dengan Perhitungan Analisis Trend (Index Number Trend Series Analisis) pada PT Timah Tbk (TINS) ]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli: Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[International Forum of Researchers and Lecturers ]]>
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DOI: 10.59581/jka-widyakarya.v2i3.3936
<![CDATA[This research was carried out with the aim of finding out how to calculate Trend Analysis (Index Number Series Analysis) in PT Timah Tbk financial reports and how to explain the results of calculations using Trend Analysis (Index Number Series Analysis). The research approach uses a quantitative type using secondary data collected using documentation and literature study methods. By analyzing financial report data at PT Timah Tbk. The technique for collecting secondary data is carried out using documentation techniques. namely by collecting company financial reports from December 31 2020. 2021. 2022. 2023 and March 31 2024. Data is collected from the official IDX website. namely (www.idx.co.id) by downloading . The research results show that the financial trend analysis of PT Timah Tbk from 2020 to 2024 shows significant changes in various aspects of the company's finances. PT Timah Tbk succeeded in increasing its total equity. major challenges in maintaining revenue and cost efficiency led to a decrease in overall profitability. In research. researchers have an interest in time and knowledge. which results in less comprehensive research results and obtaining limited information.]]>
<![CDATA[Pengukuran Kinerja Saham Melalui Likuiditas Pada Saham JII 70 ]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 4 (2024): Oktober: Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[International Forum of Researchers and Lecturers ]]>
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DOI: 10.59581/jka-widyakarya.v2i2.3938
<![CDATA[The main objective of this study is to examine the impact of investment on stock performance both directly and by using the role of liquidity. The population of shares included in JII70 for the 2019-2022 period, using purposive sampling, obtained 38 shares that met the criteria, thus there were 152 data used in testing, using the MRA analysis tool. The test results showed that investment had a significant direct impact on improving stock performance, and was also further strengthened by liquidity.]]>
<![CDATA[Analisis Perbandingan Rasio Keuangan untuk Mengukur Kinerja Pada PT Charoen Pokhand Indonesia Tbk Tahun 2020-2022 ]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli: Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[International Forum of Researchers and Lecturers ]]>
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DOI: 10.59581/jka-widyakarya.v2i3.3939
<![CDATA[The research aims to compare and analyze financial performance based on liquidity, solvency and profitability ratios in 2020-2022. Data obtained from the sites bei.go.id and https://cp.co.id. This research uses descriptive techniques for case studies using financial data and calculating certain ratios to assess financial performance. The results show that the current ratio is stated to be good, followed by performance in solvency which measures performance with the debt to equity ratio and debt to asset ratio which proves that the debt to equity ratio is stated to be low with an average value of the ratio of 12%, while the performance in debt to assets the ratio is stated to be better. Furthermore, profitability which is measured using return on assets and net profit margin shows that return on assets is stated to be low as well as net profit margin is stated to be low.]]>
<![CDATA[Analisis Laporan Keuangan pada Perusahaan Jasa PT Pengembangan Investasi Riau ]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 4 (2024): Oktober: Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[International Forum of Researchers and Lecturers ]]>
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DOI: 10.59581/jka-widyakarya.v2i3.3947
<![CDATA[The purpose of this research is to find out and analyze how the percentage of completion method is applied in recognizing construction income applied by PT. Housing Development (Persero). The method used in this research is descriptive qualitative. The type of data used is primary data from interviews with the company regarding revenue recognition and secondary data in the form of PT financial data. Housing development, especially the Juanda Business Center project, Pager Hamlet, Saworatap, Kec. Gedangan, Sidoarjo Regency. The results of research carried out by the company in applying the percentage of completion method use a physical approach which is calculated based on estimates of physical progress alone without taking into account the costs that have been incurred in completing the project.]]>
<![CDATA[Pelaksanaan Prosedur Pengujian Asersi LPPDK pada Audit Dana Kampanye Tahun 2024 Oleh KAP LMR ]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 4 (2024): Oktober: Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[International Forum of Researchers and Lecturers ]]>
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DOI: 10.59581/jka-widyakarya.v2i3.3999
<![CDATA[This research aims to determine the implementation of campaign finance audit procedures and evaluate their conformity with applicable quality standards. The case study was conducted at the Public Accounting Firm (KAP) Luthfi Muhammad & Partners. The data source was obtained from interviews with partners, the head of the audit implementation team, and members of the campaign fund auditors of KAP Luthfi Muhammad & Partners. The research results showed that KAP Luthfi Muhammad & Partners did not make direct visits to the clients concerned when collecting the required reports and supporting evidence because it was done via the SIKADEKA website. At the stage of auditing campaign funds, KAP Luthfi Muhammad & Partners has referred to KPU regulations and applicable audit standards. Namely PKPU No. 18 in 2023.]]>
<![CDATA[Analisis Akuntansi untuk Transaksi Mata Uang Asing pada PT. Sumi Indo Kabel Tbk ]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 4 (2024): Oktober: Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[International Forum of Researchers and Lecturers ]]>
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DOI: 10.59581/jka-widyakarya.v2i4.4155
<![CDATA[This research is motivated by the need for PT Sumi Indo Kabel Tbk to manage foreign currency transactions in line with the increase in international trade and exchange rate fluctuations. Foreign currency transactions can affect the company's financial statements, especially in the recognition of profit or loss due to changes in exchange rates. The purpose of this study is to analyze the application of foreign currency transaction accounting at PT Sumi Indo Kabel Tbk based on Statement of Financial Accounting Standards (PSAK) 221 on the Effect of Changes in Foreign Exchange Rates. The research method used is descriptive quantitative, using secondary data obtained from the company's annual financial statements. The results showed that PT Sumi Indo Kabel Tbk has implemented PSAK 221 properly, recorded foreign currency transactions at the prevailing exchange rate and recognized the exchange difference in the income statement. However, the company still faces the risk of significant exchange rate fluctuations, which requires a more comprehensive risk management strategy. The conclusion of this study is that consistent implementation of PSAK 221 can help companies improve the transparency of financial statements and reduce the negative impact of exchange rate fluctuations on financial performance..]]>
<![CDATA[Pengaruh Manajemen Kas, Manajemen Piutang, dan Manajemen Persediaan Terhadap Stabilitas Keuangan Perusahaan Sub-Sektor Makanan dan Minuman yang Terdafatar di Bei Periode 2021-2023 ]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 3 No. 1 (2025): Januari: Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[International Forum of Researchers and Lecturers ]]>
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DOI: 10.59581/jka-widyakarya.v3i1.4577
<![CDATA[This study aims to determine the influence of cash management, receivables management and inventory management on the financial stability of food and beverage sub-sector companies listed on the IDX for the 2021-2023 period. The type of research is quantitative descriptive with the type of data used in this study is seconds data and data sources in the form of company financial statements published annually by each company. The sampling technique of this study was carried out through purposive sampling with predetermined criteria. The data analysis technique in this study uses classical assumption tests and also multiple linear regression methods. In the hypothesis test, a partial test (t-test), a simultaneous test (f-test) and a determination coefficient were used. The results of this study show that the influence of cash management, receivables management and inventory management on the financial stability of food and beverage sub-sector companies listed on the IDX for the 2021-2023 period partially or simultaneously has a non-significant effect. The value of the determination coefficient that is still influenced by other variables. This research was assisted by using the Statistic for Social Science (SPSS) version 26 application to determine the level of significance of each hypothesis.]]>
<![CDATA[Analisis Ekonomi Neo-Klasik terhadap Pertumbuhan Ekonomi Kabupaten Deli Serdang ]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 3 No. 1 (2025): Januari: Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[International Forum of Researchers and Lecturers ]]>
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DOI: 10.59581/jka-widyakarya.v3i1.4618
<![CDATA[Deli Serdang Regency located in North Sumatra Province has significant economic potential, supported by the agriculture, industry, trade, and service sectors. In recent years, Deli Serdang Regency has experienced fluctuations in its economic growth. This study analyzes the economic growth of Deli Serdang Regency using the Solow-Swan model. Secondary data from the Central Statistics Agency (BPS) in 2019-2020 accessed through the website https://www.bps.go.id/id analyzed to estimate model parameters. The results show that: (1) the level of savings and investment has a significant effect on economic growth, (2) technology and labor growth play an important role in increasing productivity, and (3) fiscal and monetary policies need to be optimized to increase economic growth. The Solow-Swan model effectively explains the dynamics of economic growth in Deli Serdang Regency.]]>
