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INDONESIA
JURNAL AKUNTANSI
Published by Universitas Halu Oleo
ISSN : 25033069     EISSN : 25033069     DOI : -
Core Subject :
Jurnal Akuntansi merupakan jurnal yang diterbitkan secara berkala oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Halu Oleo. Jurnal Akuntansi memuat hasil riset dan kajian ilmu akuntansi yang diterapkan pada sektor swasta, pemerintah, syariah, perpajakan, dan auditing. Jurnal ini diterbitkan dalam periode 4 bulanan yaitu Setiap Bulan April, Agustus dan Desember.
Arjuna Subject : -
Articles 29 Documents
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ANALISIS PEMBEBANAN BIAYA OVERHEAD PABRIK BERDASARKAN METODE ACTIVITY BASED COSTING PADA PERUSAHAAN BULUKUMBA JAYA KENDARI Suhardi, Sri Pratiwi
JURNAL AKUNTANSI Vol 1, No 2 (2016)
Publisher : JURNAL AKUNTANSI

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Abstract

This research aimed to knows the imposition of overhead costs more accurately beetween the convensional methods used by Bulukumba Jaya Kendari Company and activity based costing method. While the benefits of this research is to provide input in selecting a charging method is more accurate and compatible with the conditions of the company, and as an additional reference for the development of science particularly relevant to this study.The result of this study indicate that the calculation of production costs for both types of produtcs with the cost of production based on the conventional method for adobe products  Rp 245.506.950,- and pavin block Rp 259.412.975,- and whereas adobe production costs based on activity based costing for Rp Rp 246.446.750,- and pavin block products Rp 252.066.051,- In this case there are differences in the calculation of production costs. The differences occurs because the imposition of overhead factory on each product. Imposition of costs to products based on activity based costing has described the actual costs of consumption. This is caused because of the cost drivers are used so that the resulting cost information is considered more accurate, so that give a good impact in terms of setting the selling price for expected profit. Keywords: The Imposition of Factory Overhead Cost, Activity Based Costing Method.
TINJAUAN KESIAPAN PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH PROVINSI SULAWESI TENGGARA Febrilya, Febrilya
JURNAL AKUNTANSI Vol 1, No 3 (2016)
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Abstract

This study aimed to analyze the readiness of Financial Management Board and the Regional Asset (BPKAD) Southeast Sulawesi province in implementing the Government Accounting Standards (SAP) Accrual Based seen from several indicators such Readiness Human Resources and Information Systems. The research is a qualitative research. Data analysis method used is qualitative descriptive analysis method. Data collection techniques in this study were interviews, observation, and documentation.               The results showed that the Financial Management Board and the Regional Asset (BPKAD) Southeast Sulawesi province in implementing the Accrual Based Government Accounting Standards were quite prepared seen from the indicators Readiness Human Resources and Information Systems. This is supported by the technical assistance that has been carried out every year to the employee BPKAD Southeast Sulawesi province in operating SIMDA applications that are now accrual-based. Keywords: Accrual-Based SAP Application Readiness, Human Resources and Information Systems
AUDIT MANAJEMEN FUNGSI SUMBER DAYA MANUSIA PADAPT. LANDIPO NIAGA RAYA KENDARI Ambarwati, Ambarwati
JURNAL AKUNTANSI Vol 2, No 1 (2017)
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Abstract

ABSTRACTThe objective of this research was to carry out management audit to know and evaluate efectivity of human resources function of activity implementation function that throught recruitment and selection employee, working achievement evaluation for employee, and work force  compensation employee at PT. Landipo Niaga Raya Kendari.The method that used by the researcher in this thesis descriptive analysis that give explanation about effectivinnes human resource of PT. Landipo Niaga Raya Kendari, then writer give some recommendations to management based on result of this thesis. To measure the effectivenness of human resource function, writer use questioner approach by giving two alternative of answer using Guttman scale.Research show that the function of human resource PT. Landipo Niaga Raya Kendari should increase management control of human resource function including in recruitment and selection employee, working achievement evaluation for employee, and work force  compensation employee have not been run effectively. It is because the weakness of planning,, executing and controlling of human resource function system. Keywords : Management audit, and Human resources
PENGARUH PENGENDALIAN INTERN TERHADAP KINERJA KARYAWAN STUDI PADA PT BANK PANIN TBK CABANG KENDARI Taradipa, Putri Seyla
JURNAL AKUNTANSI Vol 2, No 1 (2017)
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Abstract

 Thisstudyaimedto examinetheeffect oftheinternalcontrol on employeeperformance(StudyonPT.Bank PaninTbkcabangKendari). Primary datainthis study were obtained fromthe perception of all employees atPaninBank cabangKendari.Perceptions ofrespondentsmeasured by questionnaireanswers usingordinalmeasurementwitha5-point Likertscale. Thestatisticalmethod usedtotest eachhypothesisissimpleregression analysis.Theresults showedthattheinternal control significantinfluenceon employeeperformance.CoefficientAdjustedR Squareresultsofthe regressionof0.824 or 82.4%.Theremaining17.6%is explainedbyother variablesnotexamined.Thisshowsthat thebettertheinternalcontrol implementedwill improve employeeperformancebecomes better. Keywords:Internal control andemployeeperformance.ABSTRACT Thisstudyaimedto examinetheeffect oftheinternalcontrol on employeeperformance(StudyonPT.Bank PaninTbkcabangKendari). Primary datainthis study were obtained fromthe perception of all employees atPaninBank cabangKendari.Perceptions ofrespondentsmeasured by questionnaireanswers usingordinalmeasurementwitha5-point Likertscale. Thestatisticalmethod usedtotest eachhypothesisissimpleregression analysis.Theresults showedthattheinternal control significantinfluenceon employeeperformance.CoefficientAdjustedR Squareresultsofthe regressionof0.824 or 82.4%.Theremaining17.6%is explainedbyother variablesnotexamined.Thisshowsthat thebettertheinternalcontrol implementedwill improve employeeperformancebecomes better.
ANALISIS KESIAPAN PEMERINTAH DAERAH DALAM MENERAPKAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL BERDASARKAN PERMENDAGRI NOMOR 64 TAHUN 2013 PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA KENDARI Erdiansyah, Dian Rezki
JURNAL AKUNTANSI Vol 1, No 1 (2016)
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Abstract

This study aimed to analyze the readiness of Financial Management Board and the Regional Asset (BPKAD) of Kendari in implementing the Government Accounting Standards (SAP) Accrual Based by Permendagri No.64/2013 seen from several indicators such Readiness Human Resources and Information Systems. Type of research is descriptive qualitative research. The research was conducted by taking object   on the Financial Management Board and Asset of Kendari. The type of data used in this study is primary data. Methods of data analysis using qualitative descriptive analysis. Data collection techniques in this study were interviews and observation.            The results showed that the Financial Management Board and the Regional Asset (BPKAD) of Kendari in implementing the Accrual Based Government Accounting Standards were quite prepared seen from the indicators Readiness Human Resources and Information Systems. This is supported by many employees who have educational background of accountancy and the technical assistance that has been carried out  to the employee BPKAD of Kendari in operating SIMDA applications that are now accrual-based. Keywords: Readiness, Government Accounting Standards,  Accrual Basis, Human Resources, and Information Systems
ANALISIS PERENCANAAN PAJAK (TAX PLANNING) DALAM MENGEFISIENKAN PEMBAYARAN PAJAK TERUTANG PADA CV. MITRA BAHAGIA KENDARI Oditama, Afkhasia
JURNAL AKUNTANSI Vol 1, No 2 (2016)
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Abstract

This study aimed to analyze the costs previously not recognized as expenses by tax regulations to become recognizable expenses. This research uses a descriptive analysis which obtained through secondary data. The data used is qualitative data in the form of accounting policies and the quantitative data in the form of financial statements, as well as a list of fixed assets and accumulated depreciation in 2014.Results of this studyindicate that tax planning that can be done by CV. Mitra Bahagia Kendari, related to costs previously not recognized by tax regulations are to replace the provision of meal/drink expenses for employee into providing meal/drink for employees in the office, incorporate medical expenses in addition to the income of the employees, make a nominative list related to the cost of entertainment, and replace the method of depreciation of non-buildingfixed assets. The implementation of tax planning will allow CV. Mitra Bahagia Kendari to reduce the income tax burdento approximately 8.9% of the income tax before tax planning. Keywords: Tax Planning, Reducing Tax Burden, Corporate Income Tax.
PENGARUH PERSEPSI WAJIB PAJAK ATAS PENERAPAN E-SYSTEM DAN ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA KENDARI) Ulyani, Thropy Atika
JURNAL AKUNTANSI Vol 1, No 2 (2016)
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Abstract

Study research aims to examine the effect on taxpayer perceptions about implementation of e-System and Account Representative to tax compliance. Data used in this research are primary data collected from the results of questionnaires to the individual taxpayer in the Small Taxpayer Office Kendari. Sample in study researche was 50 questionnaire respondents eligible to be a source of data with accidental sampling. Data analysis in this research uses multiple linear regression analysis with SPSS 21.The result of this research using t test shows that the partial e-System has a significant level of 0,027. While Account Representative mempunyi significant level of 0.001. This shows that the partial each variable e-System and Account Representative significant effect on tax compliance. From the results of the F test shows that the significance level of 0.001, this shows E-System and Account Representative together with significant influence on tax compliance. Test showed the value of the coefficient of determination R Square of 0.468, indicating that the ability of the variables E-System and Account Representative to the taxpayer compliance is 46.8%, while the remaining 53.2% is explained by other variables not examined. Keywords: e-System, Account Representative, tax compliance.
ANALISIS FAKTOR-FAKTOR PENDUKUNG DAN KUALITAS INFORMASI PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH KEUANGAN PADA PEMERINTAH KOTA KENDARI Ramesa, Haryati Saleh
JURNAL AKUNTANSI Vol 1, No 3 (2016)
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Abstract

 This study aims to know the factors supporting owned of  Agency of finance and assets management area (BPKAD) Kendari so as to apply early finance SIMDA, as well as the quality of the information generated from the implementation of finance SIMDA. Responden in the study as much as 5 (five) people consisting of BPKAD Kendari  is officer in the administration, officer in the budgeting, officer in the accounting and reporting, administrator of finance SIMDA and head of BPKAD Kendari. Data were collated through direct interviews with the responden using an interview guide, direct observation of the activities of employees BPKPD Kendari and documentation study of related documents. The interviews and data collected were analyzed by using descriptive method.Results from the study showed that in general employees BPKAD Kendari already have the factors to support the implementation of finance SIMDA, namely : communication, human resources, the attitude/disposition and bureaucratic structure. While the quality of the information generated from the implementation of finance SIMDA, namely timeliness, accuracy, and relevant. Key words : finance SIMDA, supporting factors, quality of information
PENGARUH PENGENDALIAN INTERNAL DAN KOMPETENSI AUDITOR TERHADAP EFEKTIVITAS PELAKSANAAN PROSEDUR AUDIT DALAM PENCEGAHAN FRAUD (Studi Pada Auditor Inspektorat Kota Kendari) Kadir, Hernawari
JURNAL AKUNTANSI Vol 2, No 1 (2017)
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Abstract

ABSTRACT Maneuver of  fraud be complicated both in governance and in the company that it’s development is very difficult to detect for, as one of the government's efforts in this regard to reduce cases of fraud is one of them through effective monitoring system, to enhance the role and the functions of the Government Internal Control Apparatus (APIP) in particular Government Inspectorate of Kendari.This study uses primary data through questionnaires distributed to the Auditor and the Inspectorate PPUPD Kendari. The sample was determined by cencus (complete enumeration) for the target population or the respondent relative  is not too large. Questionnaires were distributed as much as 28 questionnaires, and questionnaires were collected as many as 28 questionnaires. Data analysis method used multiple linear regression analysis using IBM SPSS 20.The results of this research  that, (1) Internal control significantly influence the effectiveness of the audit procedures in prevention of fraud, (2) the auditor competence but no significant effect on the effectiveness of audit procedures in prevention of fraud, (3) Internal control and competence of auditors influential significantly to the effectiveness of the implementation to audit procedures in prevention of fraud.Keywords : internal control, auditor competence, fraud prevention, multiple                       linier regression analysis.

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