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All Journal Jurnal Bisnis dan Ekonomi JIEB : Jurnal Ilmiah Ekonomi Bisnis
Suzi Suzana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Other

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Penyebab Fraud pada Perusahaan di Kota Banjarmasin Suzi Suzana; Tina Lestari
Jurnal Bisnis dan Ekonomi Vol 26 No 2 (2019): Vol. 26 No. 2 EDISI SEPTEMBER 2019
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.051 KB)

Abstract

Fraud in the company will most likely be encountered given that companies in general have many divisions. This study aims to determine how employees' perceptions in private companies in the city of Banjarmasin about fraud and how much influence the Pressure, Opportunity and Rationalization variables have on fraud prevention. The method used in this study is purposive sampling with criteria for employees who have influence in committing fraud, including: namely the head of the finance department (head of goods / services inventory), head of cash disbursements, and cash receipts (cashiers)) and staff. Samples taken in the study amounted to 40 people (from 10 companies with a total of 65 respondents). The results showed the first hypothesis (H1) could be accepted, where the value of Fcount was greater than Ftable. The results of testing the second hypothesis (H2) show the calculated value of the pressure variable, the opportunity variable and the rationalization variable, greater than the value of the table so that it can be concluded that only the opportunity variable has a partial effect on fraud (fraud) so that the second hypothesis is accepted.
AKUNTANSI PENJUALAN KONSINYASI TERHADAP PEROLEHAN LABA PADA PERUSAHAAN SURYA TOPAN BANJARBARU Suzi Suzana
Jurnal Ilmiah Ekonomi Bisnis Vol 8 No 2 (2022): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v8i2.771

Abstract

Abstrak : Akuntansi penjualan konsinyasi yang dilakukan perusahaan kurang sesuai dengan perlakuan akuntansi yang berterima umum (PABU) Perusahaan Surya Topan membuat laporan secara sederhana tentang barang-barang konsinyasi yang dikeluarkan, Hasil Penelitian analisis terhadap Akuntansi Penjualan Konsinyasi Atas Perolehan Laba diantara Pencatatan yang dilakukan perusahaan telah menggambarkan ketidak jelasan perolehan Laba, sedangkan dengan Metode terpisah (Neto) jelas Perolehan Laba lebih besar karena beban biaya sedikit dibanding dgn Metode Tidak Terpisah (Bruto) Disarankan Perusahaan Meningkatkan Laba dengan Penjualan Konsinyasi dan menggunakan metode Neto karena perolehan labanya sangat signifikan dapat meningkat. Transaksi penjualan konsinyasi dilakukan dengan tepat dan akurat, sehingga dapat membantu manajemen dalam menentukan dan pengambilan keputusan yang tepat. Kata Kunci : Akuntansi Penjualan, Konsinyasi
Co-Authors Tina Lestari