Article Per Year (5 Year)
p-Index From 2019 - 2024
1.259
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Kesatuan (JIK) Jurnal Ilmiah Ranggagading (JIR) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Aplikasi Bisnis Kesatuan
Siti Ita Rosita
STIE Kesatuan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
Analisis Perlakuan Akuntansi Pendanaan Mudharabah Dalam Kaitannya Dengan Psak 105 Pada PT. Bank Jabar Banten Syariah Marpaung, Annaria Magdalena; Rosita, Siti Ita
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 2 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Existence of Syariah Bangking to be especially beneficial amid the unstable economic conditions after the global crisis. Where the Syariah Bangking largely able to demonstrate the existence of national economic growth. Regulators see it as BI (Bank Indonesia) continues its efforts to encourage the growth of Syariah Banking to Syariah Bangking can further contribute to the national economy. This study aimed to analyze how the accounting treatment funding at a Banking Mudharabah Syariah. Note that funding is one source Mudharabah third party funds. Analyzes were conducted to determine and assess whether in practice these deals are done related to funding in accordance with the principle of Mudharabah Syariah is PASK Syariah . DSN MUI fatwa, and policies set by BI. Authors doing research at PT. Bank Jabar Banten Syariah Bogor Branch office located at Simpang Warung Jambu No.9-10 Jl. Raya Bogor Pajajaran 21. From the results of research conducted at PT. Bank Jabar Banten Syariah Bogor Branch offerings indicates that a transaction is derived from the products offered funding mudharabah basically become a major revenue source third party funding, which if it is observed by the bank management will greatly assist the growth of Banks in the future in an effort to increase in revenue. But the main concern is how the accounting treatment in the financial statements, in order to fulfill the terms and conditions apply. In general PT. Bank Jabar Banten Syariah Bogor Branch has implemented the provisions applicable to the products run on Syariah. The analysis in this study indicate that PT. Bank Jabar Banten Syariah Branches Bogor have been recorded and reported financing transactions Mudharabah accordance with applicable regulations, namely PASK No.105. Therefore, encouraged to PT. Bank Jabar Banten Syariah should always follow the development of Islamic Financial Accounting Standards, DSN MUI fatwa related to financing transactions Mudharabah.
Analisis Penerapan Metode Full Costing Dalam Perhitungan Harga Pokok Produksi Untuk Penetapan Harga Jual Lestari, Alviani; Rosita, Siti Ita; Marlina, Tri
Jurnal Ilmiah Manajemen Kesatuan Vol 7 No 1 (2019): JIMKES Edisi April 2019
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.454 KB) | DOI: 10.37641/jimkes.v7i1.210

Abstract

Lemari Syukur Factory is a home industry that produces wardrobe cabinets. It determines selling price based estimation which is inappropriate. The main issue is that the company does not possess proper cost classification system in determining the cost of goods sold. This research is aimed to assist determining the cost of production as the basis for making up finished goods price using full costing method. This research includes quallitative analysis research. Data were collected through interviews and documentation and analyzed by qualitative analysis techniques. The study resulted (1) for cost of goods sold calculation, the factory charged direct material costs of Rp. 325.000.000, direct labor cost of Rp. 211.200.000 and factory overhead cost of Rp. 556,800,000. Total production cost to produce 2,196 units of cabinets in one year amounted to Rp. 1.093.000.000. The factory estimated cost of goods sold for each unit is of Rp. 497.723, and the selling price per cabinet unit is Rp. 500.000. (2) Using full costing method, the cost calculation consisted of direct material costs of Rp. 325.000.000, direct labor cost equal to Rp. 211.200.000, factory overhead fixed cost Rp. 12,042,250, and variable factory overhead cost Rp. Rp. 525.550.000. Thus, the cost of production was Rp. 1,073,792,250 for 2,196 units of cabinets. The cost of goods sold per cabinet unit is Rp. 488.976 and the selling price is Rp. 619.559. (3) The difference in cost of goods sold between full costing and the factory calculation is of Rp 8.747. While the difference between finished product price using full costing and the factory estimation is Rp 133.766.
Pengaruh Sistem Bagi Hasil Deposito Mudharabah Terhadap Minat Nasabah Berinvestasi Pada Bank Syariah ., Rismawati; Rosita, Siti Ita
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 1 (2014): JIAKES Edisi April 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (98.247 KB) | DOI: 10.37641/jiakes.v2i1.48

Abstract

The Syariah Institution in Indonesia have a rapid growth from time to time, especially Syariah Bank. At this time, Indonesia is fourth country that have a great potential for development of syariah financial institute. The difference of principal and system is one of the reason that makes the public have an interest to invest in Syariah Institution, especially deposit investment that use mudharabah system for calculating profit. In 2009, after do spin off, PT Bank BNI Syariah successfully developed their business with adding more branch and increase the number of third party deposits. The objective of this research is to know Mudharabah deposit system, and how costumer’s interest to invest in Syariah Bank. And to know influence of the system that makes public interested in the deposit product. The location of this research is on PT Bank BNI Syariah Cabang Bogor as one of Syariah Bank that public has interest in it. This research uses descriptive method to know and show the relation between profit sharing system deposit system of mudharabah to the costumer’s interest to invest. The result of the research shows that the system to calculating profit that used by PT Bank BNI Syariah is revenue sharing, with deposit contract that they used is Mudharabah Mutlaqah. Based on examination to PT BNI Syariah’s annual report in 2010 – 2012, the number of deposits is increasing. It is because the product of PT Bank BNI Syariah is trusted by the customer. And beside that, the costumer knowing about Islamic Economic that uses profit sharing system is getting better. So, we can conclude that the profit sharing system of mudharabah deposits can affect the costumer’s interest to invest to deposit
Pengaruh Good Corporate Governance dan Corporate Social Responsibilities terhadap Tindakan Pajak Agresif (Studi pada Perusahaan Manufaktur Sektor Aneka Industri yang Listing di BEI Tahun 2010-2014 Rosita, Siti Ita; Febriawan, Febriawan
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 1 (2018): JIAKES Edisi April 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v6i1.62

Abstract

Good Corporate Governance (GCG) is a system that regulates and controls companies to create added value for all stakeholders in order to achieve companie’s objectives. The elements of GCG playing essential role in a company are the size of the Board of Commissioners, the size of the Board of Directors, and the size of institutional ownerships. Corporate Social Responsibility (CSR) is a form of company’s awareness towards its neighborhood through many events held in order to preserve the environments, development participation, and other forms of social responsibilities. CSR also one of the implementations of GCG concept carried out by companies. The application of GCG and CSR is an essential factor for share holder to invest their fund. Investor are more likely to be interested investing in companies where GCG and CSR are applied, this is mainly because the company’s control system and environmental preservation efforts are considered to be more profitable for both share and stakeholders. This research is purposed to investigate (1) the influence of the size of Board of Commissionerson aggressive tax conducts (2) the influence of the size of Board of Directors on aggressive tax conducts (3) the influence of institutional ownerships on aggressive tax conducts (4) the influence of CSR on aggressive tax conducts. The samples used are manufacturing companies from the various sector listed in Indonesia Stock Exchange in the period of 2010-2014. These samples are collected using purposive samplings. There are 14 sample companies match the research criteria. The research analysis used is multiple regression analysis using statistical software SPSS 22. The research resulted that the size of Board of Commissioners has no significant effect on the aggressive tax conducts. Meanwhil, the suze of the Board of Directors, the institutional ownerships and CSR have significant effect on aggressive tax conducts
Analisis Pendapatan Dan Biaya Kaitannya Dengan Penyajian Laba Kotor PT. Jatropha Oil Indonesia Rosita, Siti Ita; S, Ribut Yudi
Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 1 (2016): JIAKES Edisi April 2016
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.605 KB) | DOI: 10.37641/jiakes.v2i1.99

Abstract

Revenues generally classified as one that resourced from company’s normal activities and one that is not. Revenues resulted from normal activities usually obtained from goods or services selling relating to company’s main activities. Expenses are deducting factors of revenues to obtain profits and/or loss. Expenses arised form company’s activities are consisted of production costs, business costs and other costs. Gross profits is more actually operative in character when compared to operating profit, Even though gross profit is often perceived to normally depicting company’s normal activities, not all costs reflected in operating costs are directly related to the creation of revenues. The research is to analyse revenues and expenses recognition in a manufacturing company. Analysis is conducted to investigate whether or not the recognition of expenses and revenues run by the company is accountable to compile gross profit and then be used to evaluate the production department performance. The result shows that the company has properly recognised the revenues obtained, but not in the expenses part. This is due to the improper method used.
Studi Komparatif Sistem Bagi Hasil Pembiayaan Mudharabah dan Sistem Bunga Kredit Pinjaman Yanuar, Deni; Rosita, Siti Ita
Jurnal Ilmiah Akuntansi Kesatuan Vol 1 No 3 (2013): JIAKES Edisi Desember 2013
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (56.199 KB) | DOI: 10.37641/jiakes.v1i3.246

Abstract

The development of Islamic banking in indonesia is getting better, a lot of banks that finallyopened a subsidiary engaged in the field of sharia or islamic business units. This is because theopening of the eyes of society Indonesia will practice usury in haram banks and conventionalbanking practices that want to locate in the halal In religion views. With this research, it,s expectedtobe made public is more aware of such differences, particlarly regarding concepts for results andinterest.The Research method is qualitative data analysis methods. This analysis aims to find outwhether the system applied by the object of research in accordance with theories that have beenstudied. Awarding of costs of the customer either in financing or in financing credit mudharabahby Bank Syariah X and Bank X not off of the various procedures that have been recorded on thecompany’s manual and various kinds of analysis. With meet procedure credit financingdetermined, the credit financing can work smoothly and can be done in management too. Infunding there are elements that is essential for survival bank. In mudharabah financing, theelements is a benefit sharing (for a results) that is, process benefit-sharing among owner funds andfund management according calneh the agreed. To financing credit, the element called interest,namely additional worn into transactions lending money. There are diffrences in the system for theresults and system interest,of them calneh agreement beginning, profit banks and customer andothers.
Analisis Penerapan PSAK 30 Dalam Penyajian Laporan Keuangan Lessor Saputra, Permana; Rosita, Siti Ita
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 3 (2018): JIAKES Edisi Desember 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v6i3.304

Abstract

This study aims to determine the system of financing, recording, and presentation of lease accounting contracts applied by the company whether it has been in accordance with the statement of financial accounting standards 30. The results of the research show that in its operational activities the company uses the method of financing lease, because in the lease contract the company transfers substantially all the risk and rewards associated with the ownership of the asset. In the contract the company recognizes assets in the from of finance lease receivables in the amount equal to the net rental ivestment. The receivables from rental receivablesare treated as principal payments which will be presented in the statement of financial position and the finance lease income to be presented in the statement of income. In general, the accounting of the company’s lease transactions in conformity with the statement of financial accounting standart 30 which has been described in the noted to the financial statements of the company. With the provisions of accounting for leases (PSAK 73) that have been retified by DSAK-IAI, in 2017 effective as of 1 Januari 2019, the company should consider the provisions in the application of the rental accounting policy in the subsequent period. Keywords: finance lease, financial statement, PSAK 30
Pengaruh Hutang dan Modal Kerja terhadap Profitabilitas Kodey, Devi Kristianingsih; Rosita, Siti Ita; Sari, Ervina Indri
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i2.371

Abstract

The purpose of this study is to determine whether there is an influence of debts and working capital on profitability in retail trade sub sector companies listed on the Indonesia Stock Exchange in 2014-2018. The population and sample used in this study are 21 retail trade sub-sector companies listed on the Indonesia Stock Exchange in 2014-2018. The research method used is descriptive using secondary data. The statistical analysis used in this study is the classic assumption test, multiple linear regression analysis, coefficient of determination test, and hypothesis testing using t test and F test. The results of the research indicate that partially, debt has a significant effect on profitability, while working capital has no significant effect on profitability. Debts and working capital simultaneously have significant effects on profitability. In addition, the results of the coefficient of determination test show the Adjusted R Square value of 0.125. Debts and working capital have an influence on profitability for 12.5% ​​and the remaining 87.5% is influenced by other variables that were not examined. Keywords: Debts, Working Capital, and Profitability
Analisis Penerapan PSAK 71 Dalam Penyajian Cadangan Kerugian Penurunan Nilai Dan Kinerja Keuangan Perusahaan Perbankan Wibowo, Muhammad Ponco; Rosita, Siti Ita
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i2.373

Abstract

In 2020 companies in Indonesia have to implement PSAK 71 to replace PSAK 55. With the forward looking Expected Credit Loss approach in PSAK 71, profit of the banking industry has the potential to be declining because banks have to prepare Allowance for Impairment Losses since the initial recognition of financial assets. This study aims to find out the application of PSAK 71 in the presentation of allowance for impairment losses on banking companies in Indonesia and examine its financial performance using the CAMEL method. This research was conducted at CTBC Bank of Indonesia The type of data used in this study is secondary data which was obtained in the form of annual reports containing audit reports and other additional information. The analysis of the data is intended to find out whether the presentation of allowance for impairment losses at CTBC Bank is in accordance with PSAK 71 or not, and analyze the company’s financial performance The results of this study show that CTBC Bank of Indonesia has implemented PSAK 71 of allowance for impairment losses properly and the recalculation of impairment losses was in accordance with transitional provisions of PSAK 71 in 2017. This reduced the value of Bank’s CAMEL by 3,33 resulting from the decrease of net income and total assets. However, as of December 31, 2018 the company has succeeded in raising the CAMEL value to 85,55 and achieved a rating of healthy status from Bank Indonesia Keywords:PSAK 71, Impairment losses, CAMEL, financial instrument
Evaluasi Atas Penerapan Akuntansi Murabahah Dalam Kaitannya Dengan Laporan Keuangan Syahrina, Erna; Rosita, Siti Ita
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 3 (2014): JIAKES Edisi Desember 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v2i3.839

Abstract

Murabahah financing is one of the Islamic financial institutions to improve their business by mobilizing funds from the public through the provision of goods through trading system where the bank buys goods customer's needs. The sale of goods shall state the cost and benefits agreed upon by the seller and the buyer. The purpose of this study was to evaluate the treatment and application of accounting in Islamic banking murabahah relating to the financial statements. The evaluation was done to determine whether the treatment and application of accounting murabahah in the Islamic banking and has been applied in accordance with PSAK No. 102, as well as the presentation offinancial statements in accordance with PSAK No. 101. Research by the author is in PT. Bank BNI Syariah, Tbk Branch located in Bogor , engaged in the field of Islamic banking. Object of research taken in this study is the product Griya with deferred payment system. In a murabahah transaction tough, Bank BM Syariah will record murabahah receivables and deferred murabahah profit. Murabahah tough realized gains will be recorded upon receipt of installments from the customer. Murabahah receivables that have not been repaid by the customer will be reported on the balance sheet at net relisasi value, while a legitimate murabahah profits realiæd will be reported in the income statement. Evaluation results in this study that the application of accounting murabahah punch at PT. Bank BM Syariah, Tbk Bogor Branch in accordance with PSAK No. 102 and presentation offinancial statements in accordance with PSAK No. 101. Keyword: murabahah accounting, financial statements
Co-Authors Abdul Rahman Annaria Magdalena Marpaung Annaria Magdalena Marpaung Deni Yanuar, M. Ikom Devi Kristianingsih Kodey Ervina Indri Sari Ervina Indri Sari, Ervina Indri Fahmi, Arief Febriawan, Febriawan Iis Siti Aisyah Iriyadi Iriyadi Istichaerani, Istichaerani Kodey, Devi Kristianingsih Lestari, Alviani Moermahadi Soerja Djanegara Muhammad Ponco Wibowo Ratih Puspitasari Rismawati . Ronald Ronald S, Ribut Yudi Saputra, Permana Sasmita, Theresia Sri Febrilian Anugrah Sutarti Sutarti Syahrina, Erna Tri Marlina Wibowo, Muhammad Ponco Yayuk Nurjanah