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STUDI KOMPARASI PENERAPAN METODE TRADISIONAL DAN ACTIVITY BASED COSTING UNTUK MENGETAHUI TINGKAT AKURASI PERHITUNGAN HARGA POKOK PRODUKSI (Studi Kasus pada PT. Sinar Bangun Mandiri Kupang) Bibiana Nona Lilianti Gela; Suryaningsi
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 7 No. 1 (2020): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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This study aims to determine the comparison between traditional methods and Activity based costing methods in determining Cost of Production. This research is a qualitative descriptive study conducted at PT. Sinar Bangun Mandiri Kupang. Data collection methods used in this study were documentation and interviews. The research object in this study is data related to determining the cost of production. The results showed that determining the cost of goods manufactured using the activity based costing method gave greater results when compared to using traditional methods. The difference that occurs is due to the imposition of overhead costs on each product, where if using the traditional method the overhead costs are only charged to one cost driver, namely the number of production units, while the Activity-Based Costing System charges the overhead costs for each product is charged to several cost driver so that the Activity Based Costing System is able to allocate activity costs to each product appropriately based on each activity.
PENGARUH INDEPENDENSI AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT Maria Yonitha Manbait; Suryaningsi
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 7 No. 2 (2020): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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This study aims to determine the effect of auditor independence and time budget pressure on the quality of audiences, either partially or simultaneously. Population is the auditor BPK RI Representative of NTT Province in Kupang City. The data collection technique used a questionnaire. The sampling technique uses the Census Technique. The number of samples collected was 35. The results showed that auditor independence had a positive effect on audit quality, indicated by the regression coefficient value of 0.556 and the t value of 8.350> t table 2.03693 and the sig level of 0.000 <0.05, which means that independence has an effect on audit quality. Time budget pressure has an effect but is negative on audit quality, indicated by the regression coefficient value of -0.133, and the t value of -2.237 <t table 2.03693 and the sig level of 0.032> 0.05, which means that the lower the Time Budget Pressure, the resulting audit quality more increasing. Simultaneously independence and time budget pressure have an effect on audit quality as indicated by the value of f count 37.328> f table 3.29 and a sig level of 0.000 <0.05.
ANALISIS PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESBILITAS LAPORAN KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAN KEUANGAN DAERAH KABUPATEN NGADA Matilde Meo; Suryaningsi
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 7 No. 3 (2020): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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The background in this study with the phenomenon observed in the development of the public sector today is the increasing demands for the implementation of public accountability by public sector organizations. Public institutions, both central and regional, are demanded for accountability, so that all government agencies are required to prepare strategic plans, measure performance and report by striving to provide the best services in a transparent and quality manner. This study aims to examine the effect of the presentation of regional financial reports and the accessibility of regional financial reports on the accountability of regional financial management either partially or simultaneously. Sources of data obtained from the results of respondents' answers to questionnaires that have been distributed. The population is the PPKAD office of Ngada Regency and the research sample consists of 40 staff from the secretariat, verification, budget, revenue and treasury fields. The method used in this research is descriptive method and quantitative method. The method of analysis uses multiple regression analysis. The results of this research hypothesis testing indicate that partially the presentation of regional financial reports and the accessibility of regional financial reports has a positive effect on the accountability of regional financial management. Simultaneous testing shows the presentation of regional financial reports and the accessibility of regional financial reports have a significant effect on the accountability of regional financial management.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DESA DI KECAMATAN RUTENG KABUPATEN MANGGARAI Yuliana Sueng; Sulaiman; Suryaningsi
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 7 No. 3 (2020): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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This study aims to 1) To determine the effect of the application of Government Accounting Standards on the Quality of Village Financial Statements in Ruteng District, Central Manggarai Regency. 2) To determine the effect of the Accounting Information System on the Quality of Village Financial Statements in Ruteng District, Manggarai Tenggah Regency. 3) To determine the effect of the application of Government Accounting Standards and Accounting Information Systems on the Quality of Village Financial Statements in Ruteng District, Central Manggarai Regency. The method used in this research is a quantitative approach, and the design used is a descriptive design. The data collection technique was carried out by distributing questionnaires in 10 villages, Ruteng District, Manggarai Regency. The number of samples in this study were 30 respondents using purposive sampling technique. The data analysis technique used multiple linear regression analysis, while for testing the data analysis used the validity test, reliability, normality, multi-colonaryity, heteroscedasitity, descriptive statistics, multiple regression analysis, coefficient of determination, t test and F test. The results of this study indicate that 1) The first hypothesis of this study is accepted, namely that the application of government accounting standards has a positive effect of 2.557 and 0.019 on the quality of financial statements. 2) The second hypothesis of this study is accepted, namely that the Accounting Information System has a positive effect of 4.296 and a significant 0.000 on the quality of village financial reports. 3) Simultaneously SAP and SIA have a positive and significant effect of 4,844 on the quality of village financial reports.
ANALISIS PENERAPAN SISTEM AKUNTANSI INSTANSI BERBASIS AKRUAL BERDASARKAN PP NOMOR 71 TAHUN 2010 DALAM PENYUSUNAN LAPORAN KEUANGAN (Studi Kasus di Pengadilan Militer III-15 Kupang) Delmi Bendelina Sabloit; Suryaningsi
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 8 No. 3 (2021): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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Penelitian ini bertujuan untuk mengetahui penerapan Sistem Akuntansi Instansi Berbasis Akrual (SAIBA) berdasarkan PP Nomor 71 tahun 2010 dalam penyusunan laporan keuangan di Kantor Pengadilan Militer III-15 Kupang. Jenis penelitian ini adalah penelitian kualitatif. Data dalam penelitian ini dikumpulkan melalui observasi, wawancara langsung dan dokumentasi. Metode analisis data yang digunakan adalah deskriptif kualitatif antara lain dengan mereduksi data yaitu merangkum dan memilih hal-hal pokok, fokus pada hal-hal penting yang diperoleh peneliti dari lapangan. Kemudian data disajikan untuk memudahkan melihat gambaran penelitian dan menarik kesimpulan atas analisis yang telah dilakukan. Hasil penelitian menunjukan bahwa Penerapan Sistem Akuntansi Berbasis Akrual pada Pengadilan Militer III-15 telah dilaksanakan berdasarkan PP Nomor 71 tahun 2010 tentang Standar Akuntansi Pemerintah dengan digunakannya aplikasi SAIBA dalam penyusunan laporan keuangan. Laporan keuangan yang dihasilkan melalui Aplikasi Sistem Akuntansi Instansi Berbasis Akrual (SAIBA) yaitu Laporan Realisasi Anggaran, Neraca, laporan operasional, dan Laporan perubahan ekuitas. Sedangkan untuk Catatan atas Laporan Keuangan disusun tersendiri setelah proses penyusunan laporan keuangan di aplikasi Sistem Akuntansi Instansi Berbasis Akrual (SAIBA) selesai dan dapat dipertangungjawabkan. Namun seringnya update pada aplikasi Sistem Akuntansi Instansi Berbasis Akrual (SAIBA) dan proses rekonsiliasi yang lama menjadi penyebab keterlambatan penyampaian laporan keuangan pada Pengadilan Militer III-15 Kupang. Laporan keuangan Pengadilan Militer III-15 Kupang yang dihasilkan dari aplikasi SAIBA telah memenuhi unsur dan syarat karakteristik kualitatif laporan keuangan yang meliputi relevan, andal, dapat dibandingkan, dan dapat dipahami sebagaimana yang dinyatakan dalam PP Nomor 71 tahun 2010 tentang Standar Akuntansi Pemerintah.
LAPORAN KEUANGAN MASJID SEBAGAI WUJUD TANGGUNG JAWAB HUKUM ATAS AMANAH AL-QUR’AN DAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN 45 (PSAK 45) (Studi Deskriptif Pada Masjid K.H. Ahmad Dahlan Universitas Muhammadiyah Kupang) MUHAMMAD SADAM; Fitriningsih Amalo; Suryaningsi
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 9 No. 1 (2022): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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This study aims to determine the application of mosque financial statements referring to the values ​​of the Qur'an about trust, referring to the values ​​of the Qur'an about responsibility and based on the statement of financial accounting standards 45 (PSAK 45) at Masjid KH. Ahmad Dahlan, University of Muhammadiyah Kupang. This research is a descriptive qualitative research. The types and sources of data in this study are primary and secondary data. Data collection techniques in this study were interviews, observation and documentation. Data analysis techniques in this study are data collection, data reduction, data presentation, verification. The results of this study are the takmir has carried out the mandate in the presentation of financial statements, has carried out responsibilities in financial reports and shows that the financial statements of the KH mosque. Ahmad Dahlan, University of Muhammadiyah Kupang still presents financial reports in a simple form, in the form of cash income and expenditure reports, this shows that the KH mosque. Ahmad Dahlan, University of Muhammadiyah Kupang, the financial statements presented are not in accordance with the statement of financial accounting standards 45 (PSAK 45).
STUDI KOMPARASI PERHITUNGAN HARGA POKOK PRODUK MENGGUNAKAN METODE ACTIVITY BASED COSTING DAN METODE TRADISIONAL DALAM MENENTUKAN HARGA JUAL PADA USAHA MEBEL SAMUDRA BERLIAN LILIBA Dahlia Husen; Suryaningsi; Deanita Sari
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 10 No. 1 (2023): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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Penelitian ini bertujuan untuk mengetahui perbandingan antara metode tradisional dan Activity based costing metode dalam menentukan Harga Pokok Produksi dan menentukan harga jual. Penelitian ini merupakan penelitian deskriptif kualitatif dan kuantitatif yang dilakukan pada Mebel Samudra Berlian Liliba. Metode pengumpulan data yang digunakan dalam penelitian ini adalah observasi, dokumentasi dan wawancara. Teknik analisis data yang digunakan dalam penelitian ini adalah menggunakan sistem tradisional dan Activity Based Costing untuk Menganalisis sistem yang lebih tepat dalam penentuan Harga Pokok Produksi. Hasil penelitian menunjukan bahwa terdapat perbedaan pada perhitungan Harga Pokok Produksi dengan Menggunakan Sistem Tradisional Dan Sistem Activity Based Costing bahwa penentuan harga pokok produksi untuk semua jenis lemari 2 pintu berdasarkan metode activity based costing lebih kecil (overercost) dibandingkan dengan perhitungan metode tradisional, sedangkan harga pokok produksi untuk semua jenis lemari 3 pintu berdasarkan metode activity based costing lebih besar (undercost) dibandingkan dengan perhitungan metode tradisional disebabkan karena pembebanan Biaya Overhead pabrik oleh perusahaan terlalu tinggi.
ANALISIS PENERAPAN AKUNTANSI BERDASARKAN ISAK 35 DAN PSAK 109 PADA PENGELOLAAN KEUANGAN MASJID DARUSSALAM SIKUMANA KOTA KUPANG Aisyah Ali; Fauziyah Lamaya; Suryaningsi
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 10 No. 1 (2023): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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Penelitian ini bertujuan mengetahui penerapan akuntansi pada pengelolaan keuangan Masjid Darussalam Sikumana Kota Kupang berdasarkan ISAK 35 tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba dan PSAK 109 tentang Akuntansi Zakat, dan Infak/Sedekah. Selain itu, dalam pelaporan diharapkan adanya transparansi dan akuntabilitas pada pengelolaan keuangan masjid. Metode penelitian ini adalah deskriptif kualitatif. Data yang terkumpul akan dianalisis dan dideskripsikan sehingga mudah dipahami. Pengumpulan data menggunakan sumber data primer yakni melalui wawancara kepada Imam Masjid, Sekretaris Takmir, Bendahara Takmir, Jamaah Masjid, dan dengan dokumentasi. Dan juga data sekunder yakni menggunakan laporan keuangan masjid agar lebih memahami bagaimana pengelolaan laporan keuangan yang dilakukan oleh Takmir Masjid. Hasil penelitian menunjukkan bahwa Takmir Masjid Darussalam Sikumana Kota Kupang mengelola keuangan masjid dengan baik namun laporan keuangannya belum sesuai standar yakni ISAK 35 dan PSAK 109. Selain itu Takmir Masjid Darussalam Sikumana Kota Kupang telah mengelola keuangan masjid dengan transparan dan akuntabel. Kegiatan yang dilakukan oleh Takmir Masjid, diantaranya mempublikasikan semua proses dalam tahapan pengelolaan keuangan masjid kepada para jamaah.
Co-Authors Aisyah Ali Bibiana Nona Lilianti Gela Dahlia Husen Deanita Sari Delmi Bendelina Sabloit FAUZIYAH LAMAYA Fitriningsih Amalo Maria Yonitha Manbait Matilde Meo MUHAMMAD SADAM Sulaiman Yuliana Sueng