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All Journal Jurnal Akuntansi dan Pajak INVENTORY: JURNAL AKUNTANSI
M. Agus Sudrajat
Universitas PGRI Madiun
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PSAK 45: Recording Solutions for Non-Profit Accounting in PT INKA Labor Union M. Agus Sudrajat; Nik Amah; Maya Novitasari; Moh. Ubaidillah; Mawar Puspitasari; Mahesti Cahayuni
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.4097

Abstract

This study aims to determine the financial statements of PT INKA (Persero) union organization, to analyze the suitability of the presentation of financial statements at PT INKA (Persero) Labor Union organization, then to reconstruct the financial statements of PT INKA (Persero) Labor Union organization in accordance with PSAK 45. A non-profit organization is an organization whose main goal is to support an issue or situation in attracting the public for a non-commercial purpose. PSAK 45 statement intends to regulate the financial reporting of non-profit entities. By having the reporting rules, it is hoped that the financial statements of non-profit entities can be more easily understood, have relevance, and have high comparability. The Workers Union of PT Industri Kereta Api (Persero) is an organization which is a forum/institution for employees of PT Industri Kereta Api (Persero). The method used in this research was qualitative research with descriptive method. The results of the research that have been carried out show that the PT INKA Labor Union has recorded cash disbursements and income properly, as evidenced by the existence of financial reports that are in accordance with the organization's AD/ART. However, the financial statements of PT INKA (Persero) Labor Union are not in accordance with PSAK 45 and a reconstruction will be carried out so that the resulting financial reports can be more easily understood, have relevance, and have high comparability.
ANALISIS PREDIKSI KEBANGKRUTAN (FINANCIAL DISTRESS) DENGAN PERBANDINGAN MODEL ALTMAN, ZMIJEWSKI DAN GROVER M. Agus Sudrajat; Eka Wijayanti
INVENTORY: JURNAL AKUNTANSI Vol 3, No 2 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (570.446 KB) | DOI: 10.25273/inventory.v3i2.5240

Abstract

The purpose of this study is to analyze bankruptcy predictions (Financial Distress) with a Comparison of the Altman Model (Z-Score), Zmijewski (X-Score) and Grover (G-Score) (Empirical Study in Manufacturing Companies in the Basic Industrial and Chemical Sector Sectors registered in IDX 2015-2018). This study uses non-parametric statistical data analysis with Kruskal Wallis different test. The research sample is 37 companies manufacturing basic and chemical industrial sectors which are listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The data used in this study are secondary data derived from the company's financial statements. The research sample was selected by purposive sampling technique with predetermined criteria. Hypothesis test results showed there are differences in predictions between the Altman model (Z-Score), Zmijewski (X-Score) and Grover (G-Score) in predicting bankruptcy (financial distress) of manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange period 2015-2018. The Grover (G-Score) model is the most accurate prediction model with an accuracy level of 85.14%. While the Altman model (Z-Score) has an accuracy rate of 77.70% and the Zmijewski model (X-Score) of 79.73%.Keywords: Financial Distress, Altman Model, Zmijewski Model and Grover Model.
ANALISIS PENGARUH PAD, DBH, DAU, DAK DAN PERTUMBUHAN EKONOMI TERHADAP BELANJA MODAL KABUPATEN NGAWI TAHUN 2003-2015 M. Agus Sudrajat; Irma Diastuti Purniawati
INVENTORY: JURNAL AKUNTANSI Vol 1, No 2 (2017)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (527.698 KB) | DOI: 10.25273/inventory.v1i1.2284

Abstract

The purpose of this study was to determine whether there is Influence Of Local Own Revenue (PAD), Revenue Sharing Fund (DBH), General Allocation Fund (DAU), Special Allocation Fund (DAK) and Economic Growth of the Capital Expenditure The District Ngawi Year 2003-2014 either partial or simultaneously. The population in this study is Ngawi government. This study uses secondary data in the form of budget realization report a Ngawi government in 2003-2014. Testing the hypothesis in this study using multiple linear regression t test, F test and the coefficient of determination. The results of this study concluded that partial variable PAD, DBH, DAU and Economic Growth influence significantly to capital expenditure. While DAK did not significantly influence capital expenditure. Simultaneously variabel PAD, DBH, DAU, DAK and Economic Growth significant effect on capital expenditure. For local government are espected to pay more attention to the proportion of DAK is allocated to capital expenditure.Keywords : Local Own Revenue, Revenue Sharing Fund, General Allocation Fund, Special Allocation Fund, Economic Growth, Capital Expenditure.
Co-Authors Eka Wijayanti Irma Diastuti Purniawati Mahesti Cahayuni Mawar Puspitasari Maya Novitasari Moh. Ubaidillah Nik Amah