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INDONESIA
Berkala Ilmiah Mahasiswa Akuntansi
Published by Universitas Katolik Widya Mandala Surabaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Berkala Ilmiah Mahasiswa Akuntansi, merupakan jurnal yang diterbitkan Jurusan Akuntansi, Fakultas Binis, Universitas Katolik Widya Mandala Surabaya
Arjuna Subject : -
Articles 63 Documents
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KOMITMEN TUJUAN ANGGARAN DAN DAMPAK INFORMASI KINERJA ANGGARAN: SUATU PENDEKATAN PERMODELAN PERSAMAAN STRUKTURAL ., SELLY
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

This paper examines budget goal commitment and informational effects of budget participation on performance. A structural model is proposed and tested that includes budget participation, budget goal commitment, job-relevant information, and job perfomance variables. Based on theory, budget participation will give positive influence to subordinate’s commitment for budget and in the end will improve their performance. The data were collected by survey questionnaires. Two hundred middle-level managers were chosen randomly from manufacturing companies in Indonesia, and 126 middle-level managers participated in the project. A structural equation modeling technique was used to test hypothesized linkages. The structural equation modeling technique that used in this paper is multivariate technique SEM and assisted by AMOS 18.0 program. As the result, positive and significant influence was found for the effects of budget goal commitment and informational roles of budget participation on job performance.
SISTEM BASIS DATA PERSEDIAAN UNTUK PENGENDALIAN INTERNAL PERSEDIAAN PADA PERUSAHAAN JASA PENDINGIN RUANGAN ARDELIA, DEVINA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

corporate goals. Inventory cycle is one cycle that is important, this is because the cycle is related to the operations of the company and support the company’s main activity. PT MMJ is a service company engaged in the service air conditioning. This company doesn’t have a data base system, causing inventory item record does not match the physical inventory. Preparation of inventory reports which takes long enough to record and report the error to be done manually can save time in the process. The purpose of this research is to design a computerized inventory system that will be expected to help solve problems facing the company. This type of research conducted is a case study and using this type of qualitative data. Data analysis techniques is the evaluation of systems and procedures that is evaluation of the company’s organizational structure, evaluation and control of internal corporate documents, creation of data flow diagrams and database, creations of the REA, perform system requirements analysis, and manufacture of access restrictions, and system interface computerization. In this study will make an inventory database system for inventory cycle at PT MMJ. The results of this study show that the separation of functions must be done to improve internal control. With the inventory of information system design based on this data. Expected errors in recording inventory in the warehouse can be reduced and can produce the required information quickly and accurately.
TELAAH KESIAPAN DAN PROSPEK IMPLEMENTASI SAK ETAP: STUDI KASUS PADA PENGUSAHA UMKM GARMEN DI PUSAT GROSIR SURABAYA SETIADY, MARRY
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Standar Akuntansi untuk Entitas tanpa Akuntabilitas Publik (SAK ETAP) was made and approved by DSAK-IAI as an alternative form of a simplified accounting standards that can be used by entities without public accountability for the implementation of accounting system better. The term entity without public accountability refers to Micro, Small and Medium Enterprises or so called SMEs. DSAK-IAI hopes that this SAK ETAP can make SMEs in Indonesia have a better accounting system to create financial statements that can be used independently for the importance of corporate decision making as well as interests of obtaining loans for business development. Research to examine the extent to which actors readiness of SMEs in implementing SAK ETAP with the sample garment SMEs in Pusat Grosir Surabaya was conducted by distributing questionnaires in advance. A total of 140 questionnaires have been distributed and only 97 questionnaires that can be processed into a data. The result showed that 44,33% of perpetrators of garment SMEs in the Pusat Grosir Surabaya was ready to implement SAK ETAP so in this study also provided advice on the draft of financial statements in accordance with SAK ETAP and business characteristics of garment SMEs in Pusat Grosir Surabaya.
ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENDAPATAN GUNA MENINGKATKAN PENGENDALIAN INTERNAL PERUSAHAAN YANG MENJUAL KOMPONEN SEPEDA MOTOR LEONARDO AGUSTANTO, HENDRA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

This study uses a case study on the CV X which is a company engaged in the sale of motorcycle spare parts. Manual accounting information system that now requires a long time for the reporting process and the results are less accurate. The purpose of this research is to design a repair system of accounting information on revenue cycle CV X, in order to increase the company's internal control. The type of data in this study using qualitative data and data sources used to use secondary data. The data in this thesis comes from the company obtained through interviews, observation, and documentation. Instruments used to collect data on the study include tape recorders, records, and interview guides. Data analysis techniques to analyze the problem of companies using SAS 94, perform the conceptual design of a HIPO, DFD, ERD, flowcharts, as well as interfaces. At the stage of physical design, output, database, inputs, and control inputs are designed. From design output, generated sales reports by date, goods, and customers, reports the details of receivables per customer, ordering statements and statements of cash receipts. From the database design, produced tables or databases of customers, items, sales, invoicing, SJ, cash receipts, returns. From the design of the input generated sales order form, mail path, invoices, and cash receipts.
ANALISIS DAN PERANCANGAN SISTEM PERSEDIAAN BARANG DAGANG DALAM RANGKA MENINGKATKAN PENGENDALIAN INTERNAL PERUSAHAAN (STUDI KASUS PADA DISTRIBUTOR CAT) HIDAYAT, CHANDRA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

The success of a company in achieving its goal depends on the overall system that existed at its business processes especially in internal control systems and information systems. This study is a case study conducted in a distributor of paint which is a subsidiary of a paint factory in Bandung. Accounting information systems at the company's inventory system can be said to be inadequate so often result in inaccurate information and the long processing time, which in turn inhibits the process of selling and buying. Internal control in terms of inventory in a warehouse setting is also less risk sufficiently so it comes damaged and obsolete goods. The purpose of this research is to improve the existing system either manually or computerized in order to enhance the company's internal control. The data in this study were obtained through interviews, observation, and documentation. This study data analysis techniques using the system development life cycle (SDLC) which includes system analysis, conceptual design, and physical design. Phase analysis of this study includes analysis of the system of internal control by using the SAS 94, organizational structure analysis, reports and documents analysis, and analysis of system requirements. This analysis aims to identify weaknesses in the system inventory and how to overcome these weaknesses. Conceptual design include flowcharts and DFD inventory system. Physical design is the final step of this research which includes input, database (ERD) and outputs design and a computerized control of the input that aims to facilitate the process of making a more accurate inventory reports.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL: STUDI EMPIRIS PADA PERUSAHAAN YANG TERCATAT DI BURSA EFEK INDONESIA PARTONO , WELLIAM
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

The information about company is essential for stakeholder. One of them that most requested is corporate social responsibility disclosure. Corporate social responsibility disclosure was representation by corporate social  responsibility disclosure that refers to GRIGuidelines. This research  examines the effect of some company characteristics, such as company  size, profile, size of board of commissioner, leverage, and audit committee  to corporate social responsibility disclosure. The sample was appointment  with purposive sampling method. The population is 397 and 402 companies,  which are listed at Indonesia Stock Exchange (IDX) in 2009 and 2010.  The 286 corporate annual reports were analyzed as a sample.  The results indicate that company size and profile have a significant  positive influence on the corporate social responsibilit disclosure, but l everage, size of board of commissioner, and audit committee failed to  show its significant effect.   
PENGARUH PENGALAMAN KERJA, INDEPENDENSI, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT OLEH AKUNTAN PUBLIK DI SURABAYA SETIAWAN SLAMET, IMMANUEL
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

The study entitled "The Effect of Job Experience, Independency, and Competency for the Independent Auditor’s Audit Quality in Surabaya" was designed to analyze the effect of job experience, independency, and competency of the independent auditor on audit quality. The object of this research is independent auditors in Surabaya. Methods of data collection used in this research is a method of survey. The research data obtained from questionnaire data wich the amount of data are 59 respondents. The data analysis technique used is by using test validity, reliability, classical assumption and linear regression. The results showed that job experience and competency have positive effect on audit quality. So the higher the work experience which belonged to the auditor, then the higher the quality of audits produced the independent auditor and the higher the level of competence of an auditor, then the higher the quality of audits produced the independent auditor. As for how to improve the competence of the Auditors that the granting of training as well as given a chance to the auditor to attend courses or an increase in the education profession. While, independency have no effect on audit quality. This is due at the time of the inspection still not exempt from efforts of managerial (object inspection) and at the time of the preparation of the report is still often uses language or term that raises multiple interpretation. From these results, independent auditors should be concern in job experience and competence to create a good audit quality.
PERANAN LEVERAGE KEUANGAN, UKURAN, PROFITABILITAS, DAN TIPE KEPEMILIKAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUKARELA PERUSAHAAN DALAM MEDIA INTERNET PRISCILLIA TEDJO, PAULINE
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Internet media is media that is easily spread and accessible, not knowing the limits, can mengefesiensikan cost and time to provide information in the field of economics and business in particular to convey the information of financial and non financial company to its stakeholders and other users who need due. Disclosure practices in this Internet medium called the Internet Financial Reporting (IFR). Some of the variables that play a role in the company's voluntary disclosure in the media including the internet financial leverage, firm size, profitability, corporate status and corporate performance. From the results of the discussion can be concluded that (1) companies that have a high degree of financial leverage will disclose more financial information to divert the attention of stakeholders in addition to improving the performance of the company to refund obligations, (2) the size of the company's influence on the larger company then the company will voluntarily mengunkapkan more company information, (3) the higher the level of profitability will add value to the company and other stakeholders, (4) types of influence corporate ownership as an indicator of a company that will make voluntary disclosure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUI AUDIT REPORT LAG PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TEDJA, MARSELIA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Investors and creditors need information for decision making, where information can be obtained from financial statements. Therefore, the financial statements should be presented on time so that they can immediately take a decision. In order to more reliable, after year end, the company will submit its financial statements to be audited by the independent auditors. Completion of the audit is time difference from the date of year end of the company until the date of signing the auditor's report referred to the audit report lag. This research aims to test the effect of firm size, auditor opinions, earnings or losses of the company, debt proportion, reporting extraordinary items and/or contingency to the audit report lag. The study design was quantitative with the hypothesis. Audit report lag measured by the number of days between the date of year end of the company until the date of signing of audit reports, company size measured by normal logarithm of total assets, the auditor opinions, earnings or losses of the company, reporting extraordinary items and/or contingency are measured with dummy variable, debt proportion measured by debt to asset ratio. Object of research is companies that have been registered on the Stock Exchange from the year 2008-2010 as many as 289 companies. The data obtained from the IDX website and Indonesian Capital Market Directory. Analysis of data using multiple linier regression. The analysis showed that the size of the company, auditor opinion, reporting extraordinary items and/or contingency affect the audit report lag. Gains or losses do not affect the company's audit report lag because auditors are still looking reasonable losses suffered by the company given the instability of economic conditions that occurred since 2008. Debt proportion does not affect the audit report lag because the auditor has considered the estimate time to complete the process of auditing responsibility in a timely manner.
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PERDANA HANDOYO, ANDY
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Research entitled “The Influence of The Competence and Independence of The Auditor to Audit Quality” aims to test and analyze the effect of the competence and independence of the auditor to audit quality. The object of the research is the registered public accounting and working in public accounting (PAO) at Surabaya on the condition that minimum has been working for six months in public accounting. Research data obtained from a questionnaire to the number of data fields data as much as 59 people respondents. Data analysis technique that is used is to use the test validity, reliability, test classic assumptions, and multiple linear regression with the help of the program SPSS for windows. The result showed that a variable whose competence be reviewed of experience and the knowledge it has some positive effects against the quality of an audit , while pendency reviewed from old the relation of with clients , pressure from clients , analysis from a peer the auditors , and services non an audit not influential against the quality of an audit.

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