Garuda - Garba Rujukan Digital

Peranan Program Yongjin Erp Sebagai Sistem Informasi Akuntansi Pengendalian Persediaan Bahan Baku Humaeni, Anisa; Muanas, Muanas; Sudradjat, Sudradjat
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 1` (2019): JIAKES Edisi April 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Accounting information system provides information of raw material supplies and holds important roles for the company. Therefore, such activities need to carefully considered due to the elements of companyâ€™s assets possess material values in a relatively large amount, and are sensitive to subjects as time, damages, and unpredictable cost when wrongly managed. The purpose of this study is to investigate how far the application of accounting information system in Yongjin ERP manages the supplies data. This is what motivates the author to conduct a research on how the application of information accounting system can benefit in providing accurate information on raw material supplies required. In this study, the author used descriptive-qualitative method. The data used is of year 2017 obtained from the warehouse division. Data were collected through interviews and documentary studies. The study used two types of data sources, which are of primary and secondary. Overall data were obtained, collected, analyzed, and eventually interpreted to investigate the issue and seek for possible explanations. Yongjin Javasuka Company is a foreign owned company engage in manufacturing. The study concludes that the application of Yongjin ERP accounting information system, and the material module in particular have been put to good use and can be maintained further in the future. Likewise, a physical calculation is advisable to be executed more often, specifically on the warehouse division. This will guarantee accuracy of both physical and digital data.

Analisis Proyeksi Laporan Keuangan Perusahaan Penerbangan Saat Transisi PSAK 30 Menjadi PSAK 73 Laksana, Mahardika Putra; Sudradjat, Sudradjat
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 3 (2019): JIAKES Edisi Desember 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

The aim of this research is to anticipate the emergence of a new regulation in accounting studies. Especially the emergence of PSAK 73 that will succeed PSAK 30 in terms of Leasing. This research gives the projection if a new regulation is in effect. PSAK 73 changes the form of double accounting system into a single one, meaning that lease is not being classified and calculated with two methods like capital lease and operating lease. Itâ€™s using capital lease calculation with it being classified as right of use asset. Asset is being recognized and depreciation expense follows after with interest. The result of this research shows that, the trantition of PSAK 30 to PSAK 73 affects entityâ€™s income statement. Entityâ€™s expenses increase because of the additional interest and depreciation expense. Assets also increase resulting in management asset ratio and profitability ratio to fall. Keywords: PSAK 30, PSAK 73, Transition, Asset of Use

Analisis Perhitungan Pajak Penghasilan Badan Pada Perusahaan Jasa Konstruksi Manuputty, Jeanne Laura Elizabeth; Sudradjat, Sudradjat
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.v6i3.301

This research was conducted at PT. Anugerah Abba Prakarsa at Jalan Pangeran Jayakarta 45 No. A5 Jakarta Barat DKI Jakarta. The purpose of this study is to know compliance calculation of corporate income tax on construction services at PT. Anugerah Abba Prakarsa with Peratura Pemerintah no. 51 year 2008 Jo Peraturan Pemerintah no. 40 year 2009 and know how reporting mechanism of annual income tax return of construction service company at PT. Anugerah Abba Prakarsa. This research is a qualitative research with descriptive approach. Research that produces descriptive data in the form of written or oral words of people and behavior that can be observed. In other words, this research is called qualitative research because it is a study that does not hold calculations. The analytical method used is comparative descriptive writing that compares the similarities and differences between two or more facts and properties of the object under study based on a particular frame of mind. The results showed that the analysis and calculation of income tax of PT. Anugerah Abba Prakarsa has been in accordance with Peraturan Pemerintah no. 51 year 2008 JO Peraturan Pemerintah no. 40 years 2009. However, there are some time PT. Abba Prakrsa's prize suffered a constraint which resulted in the increase of the Corporate Income Tax rate to 4% from the Tax Basis. Keywords : PSAK 16, fixed assets, financial statement

Efektifitas Pengendalian Intern Atas Sistem Informasi Akuntansi Penyaluran Kredit Oktavia, Asri; Sudradjat, Sudradjat
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.489

Bank sebagai lembaga keuangan mempunyai fungsi utama untuk mengumpulkan dana dari masyarakat dalam bentuk tabungan yang tidak digunakan dalam jangka waktu panjang atau pendek oleh nasabah, tetapi dimanfaatkan untuk menyalurkan dana kepada masyarakat dalam bentuk pemberian pinjaman. Dalam hal ini bank membuat sistem akuntansi untuk ini didukung dengan menerapkan pengendalian internal dalam menilai keefektifan pengendalian yang dilaksanakan di perusahan. Karna pengendalian adalah hal terpenting untuk memantau segala jenis aktifitas yang dilakukan di perusahaan. Metode penelitian ini menggunakan metode deskriptif kualitatif. Pengendalian kualiatif ini membandingkan antara teori dan segala jenis praktek yang dilakukan oleh perusahaan. Mendeksripsikan sebagian langkah-langkah dan prosedur pengendalian intern tehadap sistem akuntansi penyaluran kredit. Tujuannya untuk mengetahui apakah pengendalian intern sudah berjalan dengan efektif atau belum. Hasil dari penelitian ini menerangkan bahwa PT BPR Dana Mandiri Bogor menggunakan sistem yang bernama NBP yang segala jenis penginputan data hingga penyaluran dana di input pada sistem tersebut. Sistem NBP sudah berjalan secara baik dalam praktiknya.

Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Tax Avoidance Perusahaan Property dan Real Estate Hermawan, Sakti; Sudradjat, Sudradjat; Amyar, Firdaus
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.873

Financial statements are used by many parties to determine the condition of the company's financial performance. Financial statements are a very important source of information in assessing the company's performance and prospects for shareholders and the public as one of the bases in making investment decisions. The value of the information contained in financial statements can be affected by the timeliness of preparation and presentation of financial statements. Because of this, the timeliness of a company in compiling and presenting its financial statements is very important. The company's timeliness in preparing financial statements can be influenced by several things, both internal and external influences. This study was conducted with the aim of knowing whether Profitability, Leverage and Company Size have an influence on Tax Avoidance in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Previous research that has been done shows different results. Therefore, it is necessary to conduct another study with the aim of re- testing the theory of Tax Avoidance. The population of this research is 46 property and real estate companies. This study uses a purposive sampling method in taking samples, so that 31 sample companies are obtained for 3 years of observation (2017-2019) with 93 observations (observations). Research data obtained from sample companies which can be downloaded on the official website of the Indonesia Stock Exchange. This study uses descriptive statistical analysis and multiple linear regression analysis as data analysis techniques. The data analysis technique carried out first is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and then hypothesis testing.

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EFISIENSI USAHA AYAM SENTUL DI KABUPATEN CIAMIS Agus Yuniawan Isyanto; Sudradjat Sudradjat; Mohamad Iskandar
Mimbar Agribisnis : Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis Vol 1, No 3 (2016): Juli 2016
Publisher : Universitas Galuh

Penelitian ini dilaksanakan dengan tujuan untuk mengetahui: (1) Tingkat efisiensi usaha ayam Sentul di Kabupaten Ciamis, dan (2) Faktor-faktor yang berpengaruh terhadap efisiensi usaha ayam Sentul di Kabupaten Ciamis. Penelitian dilaksanakan di Kabupaten Ciamis dengan jumlah sampel penelitian sebanyak 36 peternak. Data yang digunakan terdiri atas data primer dan sekunder. Analisis faktor-faktor yang berpengaruh terhadap efisiensi usaha ayam Sentul dilakukan dengan menggunakan persamaan regresi linier berganda. Hasil penelitian menunjukkan: (1) Peternak yang inefisien dalam melaksanakan usaha ayam Sentul (R/C<1) sebanyak 13 orang (36,11%), impas (R/C=1) sebanyak 1 orang (2,78%), dan efisien (R/C>1) sebanyak 22 orang (61,11%), dan (2) Faktor-faktor yang berpengaruh terhadap efisiensi usaha ayam Sentul adalah produktivitas, jumlah kepemilikan ayam, dummy pelatihan, pendidikan dan pengalaman. Efisiensi teknis, umur dan jumlah anggota keluarga tidak berpengaruh signifikan terhadap efisiensi usaha ayam Sentul.

STOCK PORTFOLIO ANALYSIS USING MARKOWITZ MODEL Indah Nur Nur Safitri; Sudradjat Sudradjat; Eman Lesmana
International Journal of Quantitative Research and Modeling Vol 1, No 1 (2020)
Publisher : Research Collaboration Community (RCC)

A common problem that often occurs in investment is the selection of the optimal portfolio according to the wishes of investors. This thesis ueds the Markowitz Model as a basis to formed a model to choose the optimal portfolio that provided the lowest risk. Efforts to minimize risk were carried out by conducting a diversification strategy. After the selection of several companies with the criteria of capitalization value and DER (Debt Equity Ratio), a combination of stocks is formed to form a portfolio. The formed portfolio was then analyzed to determine the optimal proportion of each stock. Using the Markowitz model, which is then solved by Non Linear Programming, an optimal portfolio is obtained with the proportion of each stock minimizing risk. In general, the results of this analysis indicate that portfolios with more stocks will produce lower risks compared to portfolios with fewer stocks, thus providing optimal diversification solutions, namely portfolios with members of five stocks with optimal risk of 0.886%.

Analysis Of Factors That Affect The Auditors’ Audit Judgment (A Case Study At The Audit Board Of The Republic Of Indonesia BPK RI Wulan Wahyuni Rossa Putri; Sudradjat Sudradjat; Jasmadeti Jasmadeti
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

The purpose of this study is to analize factor – factor such as auditor experience and obedience pressure can be influence to audit judgment. This research is quantitative research, the data used in this study is primary data by distributing questionnaires to BPK Jakarta. Data is processed using the help of SPSS 25. Population in this study were auditor who work in the BPK Jakarta. Questionnaires were distributed as many as 202 questionnaires, The samples selected by purposive sampling. The data analysis used methods to prove the hypothesis are classic assumptions test, multiple regression models. This Study result that auditor experience has no effect on audit judgment, but obedience pressure has a significant effect on audit judgment.

Analysis Of Factors That Affect The Auditors’ Audit Judgment (A Case Study At The Audit Board Of The Republic Of Indonesia BPK RI Wulan Wahyuni Rossa Putri; Sudradjat Sudradjat; Jasmadeti Jasmadeti
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.45

The purpose of this study is to analize factor – factor such as auditor experience and obedience pressure can be influence to audit judgment. This research is quantitative research, the data used in this study is primary data by distributing questionnaires to BPK Jakarta. Data is processed using the help of SPSS 25. Population in this study were auditor who work in the BPK Jakarta. Questionnaires were distributed as many as 202 questionnaires, The samples selected by purposive sampling. The data analysis used methods to prove the hypothesis are classic assumptions test, multiple regression models. This Study result that auditor experience has no effect on audit judgment, but obedience pressure has a significant effect on audit judgment.

Pengaruh Partisipasi Anggaran Dan Motivasi Terhadap Kinerja Karyawan Aprilian Putra; Sudradjat Sudradjat; Heri Sastra
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1265

Partisipasi penyusunan anggaran dan motivasi adalah faktor yang memiliki pengaruh pada kinerja karyawan. Pendekatan yang dipilih oleh peneliti adalah pendekatan kuantitatif studi kasus. Penelitian ini bermaksud untuk mengetahui pengaruh partisipasi anggaran dan motivasi pada kinerja karyawan BPJS Ketenagakerjaan. Teknik dalam pengambilan data dengan cara mem-blasting kuesioner melalui email kepada populasi yakni seluruh Kepala Bidang dan Asisten Deputi di seluruh unit kerja yang berjumlah 615 orang . Alat analisis data yang digunakan pada penelitian ini adalah analisis liner berganda. Hasil Penelitian menunjukkan bahwa (1) Partisipasi anggaran berpengaruh terhadap kinerja karyawan di BPJS Ketenagakerjaan. Sehingga karyawan yang diikutkan dan di partisipasikan dalam penyusunan anggaran, mempengaruhi kinerja karyawan. (2) Motivasi berpengaruh terhadap kinerja karyawan di BPJS Ketenagakerjaan. Atasan dan atau rekan yang memberikan motivasi kepada karyawan merupakan pendorong peningkatan kinerja karyawan. (3) Partisipasi anggaran dan Motivasi berpengaruh terhadap kinerja karyawan di BPJS Ketenagakerjaan. Dengan adanya pengaruh pastisipasi anggaran dan juga motivasi akan meningkatkan kinerja karyawan secara signifikan.

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