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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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PENTINGNYA RED FLAG BAGI AUDITOR INDEPENDEN UNTUK MENDETEKSI KECURANGAN DALAM LAPORAN KEUANGAN NOVIAN TEDJASUKMA, FANNY
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Current the internal and external company already has a consciousness of high in the importance of financial report of a corporation. They realized that financial statement is one of information most could describe whole of the state of the company during this to be able to detect errors cheating or food that occur. Therefore auditor who performs auditing must have the ability to recognize signal (red flags) fraud and error. And the use of standard examination is required by the auditor when conducting an assessment, not only do they set their guidelines on signs, but look at the facts specifically which factor is more important and should be considered, then the auditor can estimate the risk of an audit that occurs within their audit assignments with more consistent and effective
PENGGUNAAN INFORMASI SISTEM AKUNTANSI MANAJEMEN DALAM INTENSITAS PERSAINGAN PASAR UNTUK PENINGKATAN KINERJA PERUSAHAAN WIDODO, HARIO
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

The main purpose of this paper is to investigate the importance of accounting information systems in the intensity of the market that could affect the company's performance, and whether these effects can be mediated by the usefulness of broad scope and aggregation characteristics of management accounting information systems. Besides evaluating the importance of decision making and managerial activities that will ultimately improve managerial performance, job satisfaction and company performance. It can be concluded that the effect of the benefits of management accounting information to company performance and job satisfaction depends on the intensity of market competition. Under the high-level intensity of market competition, the benefits of advanced SAM information has a positive impact on company performance and job satisfaction, but under low levels of SAM have a negative impact information. Besides that the intensity of market competition is a determinant of information use and performance of the company's SAM. It means that organizations that use information SAM can effectively face competition in the market and thus improve performance.
TAX AUDIT GUNA MENDETEKSI KETIDAKPATUHAN WAJIB PAJAK AKIBAT SELF ASSESSMENT SYSTEM INDRAYANI, THEA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

This paper aims to discuss the tax audit of taxpayers to detect non-compliance due to self-assessment system. Indonesia with a system of self assessment tax system causes the taxpayer has the opportunity to not deposit and tax reporting in accordance with actual conditions. This is caused by the behavior to avoid paying higher taxes in the amount. On the Director General of Taxation, the application of self-assessment system must be done because it brings the tax administration cost savings, but also the taxpayer non-compliance should be minimized because the harm. Director General of Taxes may make efforts to detect the presence of a tax audit of non-compliance arising as a result of payment of tax evasion.
KUALITAS SISTEM INFORMASI, KUALITAS INFORMASI, DAN PERCEIVED USEFULNESS TERHADAP KEBERHASILAN IMPLEMENTASI SOFTWARE AKUNTANSI AGUSTINES TANANJAYA, VENIA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Accounting software implementation process means how an accounting software to facilitate the performance of the user to produce a quality information and helps users of information in decision making. Companies can measure the success of the software implementation of accounting with respect to the quality of information systems, information quality, and perceived usefulness are strongly associated with users of accounting software. The process of implementation of good accounting software will help the company achieve its business objectives.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI RONALDI, HENDRA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

This study is a replication of a study conducted by Soegiharto (2001) and has been modified by researchers. This study aims to analyze the factors that affect the performance of accounting information systems. Factor-factor is defined as follows: user involvement, user capabilities, top management support, the formality of system development, training and user education, information systems control committee, and the influence of the location of the information systems department. This study used purposive sampling techniques in collecting data. Data were collected by distributing questionnaires to 13 companies Taxi in Surabaya where each company deployed 5 questionnaire. Questionnaires were distributed containing the factors that affect the performance of accounting information systems. Data were analyzed using SPSS version 16.0. The analysis showed that top management support, and formalitation of system positive effect the satisfaction of the AIS. Besides user involvement negative effect the satisfaction of the AIS. Formalitation of system also positive affect the use of AIS.
EVALUASI PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT TDMN TANUGRAHA, JEVON
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

“Standar Akuntansi Keuangan untuk Entitas Tanpa Akuntabilitas Publik (SAK ETAP)” is determined by the Accounting Association of Indonesia (IAI) to facilitate small and medium enterprises. PT. TDMN is a”Usaha Micro Kecil Menengah (UMKM)” company which does not have any exposure to external users, so it would be simpler to use the measurement, recognition, and accounting records. Therefore, PT. TDMN chooses to use SAK ETAP in preparing and presenting financial reports. This study attempts to discuss about the implementation of SAK ETAP in the preparation of financial reports in PT. TDMN. The purpose of the financial reports is to provide the information of financial position, financial performance and cash flow of an entity that is beneficial for a large number of users in making economic decisions by someone who is not in a position to ask for special financial reports to meet specific information needs. Because of the importance of financial reports, the financial reports are prepared in a reasonable and generally acceptable accounting principles in accordance with the actual condition of the company. The study was conducted by evaluating the implementation of SAK ETAP on PT. TDMN by matching the financial reports PT. TDMN with the principles in SAK ETAP. The results of this study indicates that the working practices of financial reports in PT. TDMN are adequate because of the reports is suitable with SAK ETAP.
PENGARUH ASIMETRI INFORMASI TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI SANTOSO, YOUNGKIE
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Theory of Agency which implication of asimetri information arising from the existence of difference of importance between manager with stockholder. Where manager have more information to arrange accountancy numbers specially profit undetected by stockholder. Arrangement of that accountancy often referred as earning management. This research aim to to find empirical evidence of influence of information asimetri to earning management with variable control operation cash flow varians ( CFVAR), growth of company ( GROWTH), company size measure ( SIZE), and mean of kapitalisasi market ( MKTBV). Desain Research used is research with hypothesis. Tied variable and free variable in this research is earning management which to proxy in accruals discretionary and of asimetri information which to proxy with spread bid-ask relative. Sampling in this research is manufacturing businesss which enlist in Effect Exchange Indonesian start year 2006-2010 counted 67 company. Data analysis which used in this research cover classic assumption test that is test of normality, test multikolinearity, test autocorelation, and test of heterokedastisition. Later, then examination of hypothesis with analysis of regretion doubled. Result of examination by simultan indicate that information asimetri and variable control operation cash flow varians, growth of company, company size measure, and mean of capitalitation market have an effect on by significate to earning management. This indicate that information asimetri and all control variable can explain earning management. Besides, variable control operation cash flow, growth of company, and mean of kapitalisasi market don’t have an effect on to earning management, only company size measure having an effect on by significate to earning management.
PERANAN PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANGAN DALAM MENUNJANG EFEKTIVITAS PENGELOLAAN PERSEDIAAN BARANG DAGANGAN (STUDI PRAKTIK KERJA PADA KOPERASI KARYAWAN SAMPOERNA) ., SOEGIONO
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Inventory is one of the most important asset owned by a company which is engaged in trade. Because inventory is an important asset that the company must do a good internal control to keep the inventory of the risk of fraud or negligence that may have occurred. The purpose of this study was to determine the system of internal control has been implemented in the Cooperative Employees Sampoerna especially in merchandise inventory. And to know the effectiveness of the implementation of internal control systems in the inventory of merchandise at Sampoerna Employees Cooperative. Sampoerna Employees Cooperative (PRIMER) in Surabaya is engaged in the trade still has a few weaknesses in internal control process cycle of buying and selling merchandise. One of them is the absence of CCTV that is installed on a warehouse inventory merchandise. The firm also serves to let the employees work in process receipts and merchandise.
PERAN PENGENDALIAN INTERNAL PADA AUDIT SISTEM INFORMASI DALAM SISTEM INFORMASI AKUNTANSI TERKOMPUTERISASI ANARTA YASMITA, YULIA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Increasingly rapid technological developments influence the change in accounting information systems from manual to a computerized accounting information systems. Given these developmental changes, provide an auditor's findings when performing their duties, still found some shortcomings or mistakes due to lack of internal control. The purpose of this paper is to describe the important role of an internal control in an information system and internal control in the presence of the auditor to evaluate the performance of a computerized accounting information systems. Auditors look at both sides of the internal control of general control or any control application. Where the auditor uses a standard implementation of COBIT (Control Objectives for Information and Related Technology) is already quite complete as the basis of examination of the information system. So hopefully after that the company can develop better information systems.
PENGARUH RASIO PROFITABILITAS TERHADAP KESEHATAN PERMODALAN BANK SWASTA NASIONAL DI BEI EVELINA, ENNY
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Bad performance of the national banking system is considered to contribute the emergence of the financial crisis in Indonesia. One measure to look at the health of banks is through CAR. CAR is the most important indicator according to Bank Indonesia in maintaining the health of the bank. The research design is quantitative with the hypothesis. Object of study is a national private banks listed on the Indonesia Stock Exchange. The variables used in this research is the return on equity (ROE), return on assets (ROA), net profit margin (NPM) and its capital adequacy ratio (CAR). The period of study for 5 years from 2007-2011. The type of data used is quantitative data obtained from the IDX website. Data analysis techniques using multiple linear regression. The results showed that (1) profitability ratio is had positive influence to capital adequacy ratio only Net profit margin and (2) profitability ratio which is not a positive effect on capital adequacy ratio is Return on assets and return on equity.

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