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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) JRA: Jurnal Riset Akuntansi
Yumniati Agustina
Universitas Tama Jagakarsa Program Studi Manajemen Informatika STMIK Jakarta STI&K
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EVALUASI PERLAKUAN AKUNTANSI ASET TETAP PADA CV SARANA ADI PUTRA PERIODE 2017 s/d 2018 asmara, fany; Agustina, Yumniati
Jurnal Riset Akuntansi Vol 12 No 1 (2020): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.033 KB) | DOI: 10.34010/jra.v12i1.2796

Abstract

The purpose of this study is to evaluate the accounting treatment of fixed assets in CV Sarana Adi Putra by using descriptive qualitative methods. This study refers to SAK ETAP Chapter 15 concerning fixed assets that apply in Indonesia. With the evaluation results of this study it can be concluded in terms of recognition of fixed assets are recognized if the fixed assets have been used as operational which is in accordance with SAK ETAP, and the acquisition of fixed assets is not in accordance with SAK ETAP because the company only records the purchase price, and costs incurred are directly charged . In terms of measurement of fixed assets, it is not in accordance with SAK ETAP because there is no policy governing the valuation. In terms of the methods of preparation, the company uses the straight-line method in accordance with SAK ETAP. In terms of the presentation of fixed assets, the company records acquisition costs, depreciation expense, accumulated depreciation, book value in which the accumulated depreciation is reduced according to SAK ETAP. in terms of disclosure of fixed assets, is not in accordance with SAK ETAP because there is no policy governing the disclosure. Keywords: Fixed Assets, SAK ETAP Chapter 15 concerning Fixed Assets
PENGEMBANGAN SISTEM INFORMASI BERBASIS WEB MANAJEMEN PERJALANAN DINAS SATUAN KERJA PERANGKAT DAERAH (SKPD) Nurcahyo, Pidyat; Agustina, Yumniati
Ekonomi & Bisnis Vol 11, No 1 (2012): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v11i1.105

Abstract

Ditemukannya berbagai kasus penyelewengan perjalanan dinas daerah yang semakin marak dibicarakan akhir-akhir ini, secara mikro disebabkan karena manajemen perjalanan dinas di SKPD masih semrawut sehingga sering ditemukan terjadinya tugas ganda, beban yang tidak seimbang dan beban kerja berlebihan yang mengakibatkan ke-tidakefisien-an dan e-tidakefektif-an perjalanan dinas tersebut. Dalam penelitian ini dikembangkan sebuah sistem informasi berbasis web untuk manajemen perjalanan dinas, dengan tujuan agar proses perjalanan dinas SKPD bisa dilaksanakan dengan lebih baik. Aplikasi ditekankan untuk mempermudah pelaksanaan administratif perjalanan dinas dan memberikan kontrol yang lebih baik atas perjalanan dinas. Dari hasil pengujian, aplikasi dapat menghasilkan keluaran yang sempurna, dan tidak ditemukan kekurangan yang berarti dari sisi kecepatan dan keakuratan sistem. Di masa mendatang, aplikasi perlu dikembangkan dengan menambahkan keamanan yang memadai agar dapat digunakan melalui Internet, dan dikembangkan agar bisa terintegrasi dengan sistem informasi SKPD yang lebih luas lagi. Kata Kunci : Sistem Informasi berbasis Web, SKPD, Perjalanan Dinas Abstract The various corruption cases of regional and overseas official trips that has been discussed lately, on micro level, due to bad management. As a result, often found multiple assignment, unbalanced load and excessive workloads, resulting in inefficiency and ineffectiveness of the official trips. This study developed a web-based information systems for official trips in Regional Work Unit. The application is emphasized to facilitate the implementation of official trips' administrative and provide better control over the official trips. From the test results, the application can produce a perfect output, and found no significant deficiencies in terms of speed and accuracy of the system. In the future, the application needs to be developed by adding adequate security to be used via the Internet, and can be developed to be integrated with a wider information systems in Regional Work Unit. Keywords: Web-based Information System, Regional Work Unit, Official Trips
EVALUASI PENERAPAN PERLAKUAN AKUNTANSI KONTRAK KONSTRUKSI PADA PT. SWADHARMA PROPERTINDO PERIODE 2018-2019 Putri, Katmita Dias; Agustina, Yumniati
Ekonomi & Bisnis Vol 19, No 1 (2020): JURNAL EKONOMI BISNIS VOL 19 NO 1 JUNI 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v19i1.3010

Abstract

This study aims to evaluate the accounting treatment of construction contracts at PT. Swadharama Propertindo for the 2018-2019 period uses input measures of a cost-to-cost basis method and by using output units-of-delivery method based on invoices issued. This research is a qualitative descriptive study with library research methods and field research that includes observations, interviews, documentation, and joint (triangulation). Data analysis techniques used in the study were before and during the field of the Miles and Huberman model. The results of this study are related to the application of accounting treatment to construction contracts at PT. Swadharma Propertindo is the recognition, measurement, presentation and disclosure of income and construction costs have a difference between the size of the input and the size of the output. The size of the input has a higher effect on profitability, because income is recognized based on the proportion of costs incurred compared to the total estimated cost (cost-to-cost basis method). Whereas the size of output has a lower effect on profitability because income is recognized along with the issuance of bills and the Work Inspection Minutes that show the level of completion of a physical portion of a contract (output size).
PENGARUH INDEPENDENSI KOMITE AUDIT, AUDIT TENURE DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT PADA PERUSAHAAN SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2018 Aridi, Kartika Aprilia; Agustina, Yumniati
Ekonomi & Bisnis Vol 18, No 2 (2019): JURNAL EKONOMI BISNIS VOL 18 NO 2 DESEMBER 2019
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v18i2.2491

Abstract

This study aims to analyze the effect of the independence of the audit committee, audit tenure and auditor's reputation on audit quality in retail trading companies listed on the Indonesia Stock Exchange in 2011-2018. This research is an associative research with quantitative methods. In this study obtained 7 sample companies that meet the criteria. Data analysis and hypothesis testing techniques in this study used logistic regression analysis. Nagelkerke R Square test results of 0.225, which shows that audit quality can be explained by the independence of the audit committee, audit tenure and auditor's reputation of 22.5%. The independence of the audit committee obtained a significance value of 1,000, audit tenure obtained a significance value of 0.710 did not affect the audit quality, the auditor's reputation gained a significance value of 0.021 so that it significantly affected the audit quality. The independence of the audit committee, audit tenure and auditor reputation in the Omnibus Test of Model Coefficients table obtained a Chi-square value of 9,048 with a significance level of 0.029 <0.05 indicating that jointly (simultaneously) influences the audit quality
PENGARUH ALOKASI DANA DESA TERHADAP PEREKONOMIAN MASYARAKAT DESA KABUPATEN MUSI BANYUASIN PROPINSI SUMATERA SELATAN Agustina, Yumniati; Cusyana, Silvi Reni
Ekonomi & Bisnis Vol 17 No 1 (2018): JURNAL EKONOMI BISNIS VOL. 17 NO.1 JUNI 2018
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v17i1.1151

Abstract

Law No. 6 of 2014 explains that the Village Fund Allocation is a part of the balancing funds received by the kabupaten / kota in APBD after deducting the special allocation fund. The objectives of ADD / K are listed in MUBA REVOCATION No.15 of 2013, No. 4 of 2014 and PERMENDESA No.21 of 2015 concluded that village funds are prioritized to improve the economy of rural communities and target the use of ADD / K, including: salary / allowances, honoraria Village Management Team and Activity Implementation Team, village operational expenditure, community productive economic empowerment and physical development expenditure. This research analyzes the influence of each target of village fund allocation to the economics of the village community of MUBA Regency and the influence of the joint. Using path analysis Technique, research object 240 villages. The village economy is proxied in per capita income by the number of villagers in 2013 and 2014.  The results showed that: the target variable for the use of the village fund allocation for honorarium TPKD and TPK have constant data, thus omitted from the relationship model; salary / benefit financing has significant effect of 29.24%; village operational costs have a significant effect of -3.35%; community productive economic empowerment expenditure has no significant effect because there is a close correlation between this variable with physical development expenditure, so it can be represented by physical construction expenditure which have significant effect of 65,01%; the shared use of allocation of village funds has a significant effect of 68.3%.
PENGARUH INDEPENDENSI KOMITE AUDIT, AUDIT TENURE DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT PADA PERUSAHAAN SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2018 Aridi, Kartika Aprilia; Agustina, Yumniati
Ekonomi & Bisnis Vol 18 No 2 (2019): JURNAL EKONOMI BISNIS VOL 18 NO 2 DESEMBER 2019
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v18i2.2491

Abstract

This study aims to analyze the effect of the independence of the audit committee, audit tenure and auditor's reputation on audit quality in retail trading companies listed on the Indonesia Stock Exchange in 2011-2018. This research is an associative research with quantitative methods. In this study obtained 7 sample companies that meet the criteria. Data analysis and hypothesis testing techniques in this study used logistic regression analysis. Nagelkerke R Square test results of 0.225, which shows that audit quality can be explained by the independence of the audit committee, audit tenure and auditor's reputation of 22.5%. The independence of the audit committee obtained a significance value of 1,000, audit tenure obtained a significance value of 0.710 did not affect the audit quality, the auditor's reputation gained a significance value of 0.021 so that it significantly affected the audit quality. The independence of the audit committee, audit tenure and auditor reputation in the Omnibus Test of Model Coefficients table obtained a Chi-square value of 9,048 with a significance level of 0.029 <0.05 indicating that jointly (simultaneously) influences the audit quality
EVALUASI PENERAPAN PERLAKUAN AKUNTANSI KONTRAK KONSTRUKSI PADA PT. SWADHARMA PROPERTINDO PERIODE 2018-2019 Putri, Katmita Dias; Agustina, Yumniati
Ekonomi & Bisnis Vol 19 No 1 (2020): JURNAL EKONOMI BISNIS VOL 19 NO 1 JUNI 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v19i1.3010

Abstract

This study aims to evaluate the accounting treatment of construction contracts at PT. Swadharama Propertindo for the 2018-2019 period uses input measures of a cost-to-cost basis method and by using output units-of-delivery method based on invoices issued. This research is a qualitative descriptive study with library research methods and field research that includes observations, interviews, documentation, and joint (triangulation). Data analysis techniques used in the study were before and during the field of the Miles and Huberman model. The results of this study are related to the application of accounting treatment to construction contracts at PT. Swadharma Propertindo is the recognition, measurement, presentation and disclosure of income and construction costs have a difference between the size of the input and the size of the output. The size of the input has a higher effect on profitability, because income is recognized based on the proportion of costs incurred compared to the total estimated cost (cost-to-cost basis method). Whereas the size of output has a lower effect on profitability because income is recognized along with the issuance of bills and the Work Inspection Minutes that show the level of completion of a physical portion of a contract (output size).
Co-Authors Aridi, Kartika Aprilia asmara, fany Cusyana, Silvi Reni Pidyat Nurcahyo Putri, Katmita Dias