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Pengaruh Penerapan Sistem Informasi Akuntansi Pemanfaatan Teknologi Informasi dan Kualitas SDM terhadap Peningkatan Kinerja Karyawan (Studi Kasus Pada BUM Desa Di Kabupaten Rejang Lebong) Tuti Hermalinda; Berlian Afriansyah; Meriana Meriana
Akuisisi: Jurnal Akuntansi Vol 17, No 2 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i2.603

Abstract

This study aims to determine the extent to which the application of accounting information systems, the use of quality information technology and human resources will affect the improvement of employee performance. This study uses a statistical test, namely the hypothesis test either partially or simultaneously with the t test and the F test. Data collection using a Likert scale questionnaire with the number of respondents as many as 180 employees of BUM Desa in Rejang Lebong Regency. The results showed that there was a significant influence between the variables of the Accounting Information System, Information Technology and Human Resources on the Performance of BUM Desa Employees.
ANALISIS LEVERAGE RATIO UNTUK MENILAI EFEKTIVITAS PENGELOLAAN HUTANG PERUSAHAAN PADA CV. REBUSA KARYA CURUP Berlian Afriansyah
Jurnal Ilmiah Raflesia Akuntansi Vol 4 No 1 (2018): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

Tujuandalam penelitian ini adalah untuk mengetahui tingkat total debt to total assetsratio, Total debt to equity ,Long term debt to equity ratio, Times interest earned ratiogunamenilai efektifitas pengelolaan hutang perusahaanpada CV. Rebusa Karya Curup. Analisayang digunakan dalam penelitian ini adalah metode analisa kuantitatif dan analisa kualitatif.Dari hasil penelitian dapat disimpulkan bahwa secara keseluruhan pada CV. Rebusa KaryaCurup pengelolaan hutang perusahaan sudah efektif yang ditunjukkan pada hasil analisis totaldebt to total assets ratio dengan rasio yang cukup baik artinya setiap rupiah total aktivamampu menjamin total hutang perusahaan dengan efektif. Hasil analisis Total debt to equityratiomenunjukan selama 5 (lima) tahun terakhir setiap rupiah modal sendiri perusahanmampu menjamin total hutang dengan baik dan efektif. Hasil analisis Long term debt toequity ratiomenunjukan selama 5 (lima) tahun terakhir rasio yang selalu mengalamipeningkatan artinya setiap rupiah modal sendiri mampu menjamin hutang jangka panjang danhasil analisis Times interest earned ratioselama 5 (lima) tahun terakhir juga dengan rasioyang baik dan efektif, dimana setiap rupiah keuntungan (EBIT) mampu menjaminpembayaran bunga dari hutang perusahaan.
Penyusunan Laporan Pertanggung Jawaban (LPJ) Bendahara Pengeluaran pada Kantor Pelayanan Perbendaharaan Negara Curup Berlian Afriansyah
Jurnal Ilmiah Raflesia Akuntansi Vol 5 No 1 (2019): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

This research is to know the compilation of Expenditure Accountant Account Statement at KPPN Curup in order to be accountable to the use of fund in accordance with established theory. The analysis used in this research is descriptive analysis method. The result of the research can be concluded that KPPN Curup in the bookkeeping of Spending Treasurer has used the application issued by the Minister of Finance that is SILABI. At the time of internal reconciliation, there was a difference in cash in the Spending Treasurer. The UAKPA report is limited to UP balances, while the Treasurer's report covers all cash balances available to the treasurer. Submission of Liabilities of Spending Treasurer Account shall be executed no later than the tenth of the following month. In the event that the submission of the Spending Treasurer's Account Statement exceeds the stipulated time limit, KPPN shall impose sanctions in the form of postponement of SP2D issuance of SPM- UP / SPM- TUP / SPM- GUP or SPM- LS filed by the Spending Treasurer.
Analisis Cost-Volume-Profit Hotel Griya Anggita Curup Berlian Afriansyah
Jurnal Ilmiah Raflesia Akuntansi Vol 5 No 2 (2019): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

Tujuan dari suatu perusahaan adalah untuk memperoleh laba yang optimal sehingga salah satu perencanaan yang dibuat pihak manajemen adalah perencanaan laba. Perencanaan laba berisikan langkah-langkah yang akan ditempuh perusahaan untuk mencapai besarnya target laba yang diinginkan. Karena laba merupakan selisih antara pendapatan yang diterima (dari hasil penjualan) dengan biaya yang dikeluarkan, maka perencanaan laba dipengaruhi oleh perencanaan penjualan dan perencanaan biaya. Untuk membuat perencanaan laba yang baik, maka diperlukan alat bantu berupa analisis biaya-volume-laba (cost-volume-profit/CVP). Penelitian ini menggunakan analisis cost-volume-profit sebagai alat bantu dalam perencanaan laba pada Hotel Griya Anggita Curup. Perhitungan menggunakan titik impas dan margin of nsafety. Dari hasil perhitungan di atas, dapat diketahui BEP dalam rupiah sebesar Rp. 44.912.281 yang berarti bahwa pada tahun 2019, perusahaan mampu menutupi seluruh biaya tersebut untuk mencapai impas dan diperoleh tingkat margin of safety sebesar 2,045% yang berarti bahwa pada tingkat penjualan dan struktur biaya yang ada, jumlah maksimum penurunan target pendapatan penjualan yang tidak menyebabkan perusahaan mengalami kerugian adalah Rp 937.719
PENERAPAN METODE DEPRESIASI AKTIVA TETAP PADA PT RAMARINDA PADANG ULAK TANDING Berlian Afriansyah
Jurnal Ilmiah Raflesia Akuntansi Vol 6 No 1 (2020): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v6i1.42

Abstract

The purpose of this study was to find out the application of the fixed asset depreciation method at PT.Ramarinda Padang Ulak Tanding. The depreciation method used in this study is the Straight Line and Decreasing Balance Method. The fixed assets calculated for depreciation are machines that are included in group assets with a depreciation rate of 5% for the Straight Line Method and 10% for the declining balance method with a 20-year economic life, namely the Exsa and Loader type machine. The results of this study can be concluded that the Straight Line depreciation method produces a yearly depreciation expense with a fixed amount which is Rp. 40.000.000 to a Loader machine and Rp. 37.500.000 to Exsa Machine while the Decreasing Balance method produces a smaller depreciation load each year which is Rp 11.887.947,524 to Loader machine and Rp 10.167.435,460 to Exsa Machine.
PENYUSUNAN LAPORAN KEUANGAN PADA PIZZA ZAZA DAN FERA KUE MENGGUNAKAN APLIKASI UKM Berlian Afriansyah
Jurnal Ilmiah Raflesia Akuntansi Vol 7 No 1 (2021): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v7i1.82

Abstract

Abstrack-This study aims to determine financial reporting on Pizza Zaza and Fera Kue using the UKM application. The object of this study is the financial statements of SMEs on Pizza Zaza and Fera Kue which were recorded in 2019. Transactions that were recorded using the UKM application version 2018.The results of this study are generally output from this SME application which consists of journals, ledgers, trial balances, profit and loss, and balance sheet reports for one year. Based on the results of the SME application output obtained financial statements during 2019 including a trial balance of IDR 297,537,100.00, profit and loss of IDR 31,932,500.00 and a balance sheet report of IDR 262,883,100.00.
ANALISIS KOMPARATIF KINERJA KEUANGAN PT INDORITEL MAKMUR INTERNASIONAL Tbk PERIODE 2016-2020 Dwi Sinta; Berlian Afriansyah
Jurnal Ilmiah Raflesia Akuntansi Vol 7 No 2 (2021): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v7i2.96

Abstract

ABSTRACT-The purpose of this study was to determine financial performance through financial ratios, namely profitability ratios and solvency ratios. The secondary data used is obtained from the annual report of PT Indoritel Makmur Internasional Tbk for the 2016-2020 period which consists of Return On Assets (ROA), Return On Equity (ROE), Debt Equity Ratio (DER) and Debt Ratio. Financial performance analysis is carried out comparatively by comparing financial ratios during the 2016-2020 period and by comparing the financial ratios of PT Indoritel with similar companies, namely PT Alfaria Sumber Trijaya Tbk. The results of the analysis show that the Profitability Ratios of PT Indoritel, namely ROA and ROE, have a downward trend during the 2016-2020 period, but the solvency ratios, namely DER and Debt ratios, show an increasing trend during the 2016-2020 period, while for comparative analysis using the ratio comparison of similar companies, namely PT Alfaria Sumber Trijaya Tbk shows that for the profitability ratio, PT Alfaria is better than PT Indoritel, on the contrary for the Solvency Ratio, namely DER and Debt Ratio, PT Indoritel is better than PT Alfaria Sumber Trijaya Tbk.
Pengaruh Implementasi Sistem Pengendalian Mutu Internal dan Budaya MutuTerhadap Peningkatan Mutu Pendidikan Tinggi Tuti Hermelinda; Meriana Meriana; Berlian Afriansyah
Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i2.1620

Abstract

This study used a survey method to examine the effect of the implementation of the Internal Quality Control System and Quality Culture on the Improvement of the Quality of Higher Education in Bengkulu Province. The research method used was a statistical test, namely the effect test with stages; Data Norality Test, Multiple Regression Analysis and Hypothesis Testing. The regression model equation in this study is Y = 14.883 + 0.544X1 + 0.165X2. This equation shows that the increase in each variable X_1 and X_2 will increase variable Y, assuming the other variables are fixed. This means that the implementation of the Internal Quality Control System and Quality Culture will improve the Quality Improvement of Higher Education. Based on the results of the F test, it was obtained a significance value of 0.000 and less than ? = 0.05. This shows that at the 95% confidence level the regression model in this study is declared significant and feasible. The result of multiple linear regression test shows that the value of R2 = 0.371. This shows that the influence of each independent variable, namely the Internal Quality Control System and Quality Culture on the dependent variable, namely the Improvement of the Quality of Higher Education is 36.7%, while the rest is influenced by other factors beyond the one examined by the author. The results of the t-test analysis show that the Internal Quality Control System variable t value is 11.913 with a significance of 0.000. This means that the Internal Quality Control System variable has a significant effect on improving the quality of higher education. Furthermore, the Quality Culture variable shows a positive t value of 3.618 with a significance value of 0.000. This shows that the significance value is less than 0.05 and t is positive so that there is a significant influence between Quality Culture on Improving the Quality of Higher Education.
AKUNTABILITAS PENGELOLAAN KEUANGAN DESA (STUDI KASUS DI KABUPATEN REJANG LEBONG) Berlian Afriansyah; Meriana Meriana; Paddery Paddery
Jurnal Akuntansi Vol 8, No 2 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v8i2.1065

Abstract

ABSTRAK Akuntabilitas merupakan salah satu faktor yang menentukan kualitas laporan keuangan. Dengan akuntabilitas yang baik, kualitas pelaporan keuangan dapat memberikan informasi yang andal dan andal. Dalam survei ini, kami menggunakan 25 desa yang terdiri dari 25 desa dan responden pengelola keuangan dari tiga desa kecamatan di Provinsi Rejang Lebong, yang terdiri dari total 175 responden, untuk menentukan desa yang ada di kabupaten Rejang Lebong. pengelolaan. Variabel yang digunakan dalam penelitian ini adalah kualitas pelaporan keuangan, kemampuan desa dalam mengelola keuangan, dan sistem pengendalian intern. Hasil  uji hipotesis dan penelitian menggunakan regresi linier berganda menunjukkan bahwa kualitas pelaporan keuangan, kemampuan perangkat pengelolaan keuangan desa dan Sistem Pengendalian Internal  berpengaruh positif terhadap akuntabilitas pengelolaan keuangan desa.Kata Kunci: Kualitas Laporan Keuangan, Kompetensi, Pengendalian Internal, Akuntabilitas ABSTRACTAccountability is one of the factors that determine the quality of financial statements. With good accountability, quality financial reporting can provide reliable and reliable information. In this survey, we used 25 villages consisting of 25 villages and financial management respondents from three sub-district villages in Rejang Lebong Province, consisting of a total of 175 respondents, to determine the villages in Rejang Lebong district. management. The variables used in this study are the quality of financial reporting, the village's ability to manage finances, and Internal Control System. The results of hypothesis testing and research using multiple linear regression indicate that the quality of financial reporting,Keywords: Quality of Financial Reports, Competence, Internal Control Accountability
PENGARUH AKUNTABILITAS DAN KOMPETENSI SDM TERHADAP KUALITAS LAPORAN KEUANGAN PADA ORGANISASI PENGELOLA ZAKAT DI KABUPATEN REJANG LEBONG Paddery; Berlian Afriansyah
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 2 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i2.159

Abstract

This study aims to determine the effect of accountability and competence of HR on the quality of financial reports in zakat management organizations in Rejang Lebong Regency. The samples in this study were the leadership section, the finance section, the fupnd management section and the distribution section so that 35 respondents were obtained. The data used are primary data and secondary data. This study uses descriptive analysis, multiple regression analysis, classical assumption test, and hypothesis testing consisting of (T test), (F test), and determination test (R2) with SPSS 16 test tool. From the results of research conducted in partial accountability and competence of HR has a significant effect on the quality of financial reports.
Co-Authors Dwi Sinta Meriana Offiryadi Offiryadi Paddery Rizki Ananda Tuti Hermelinda Upi Niarti