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Pengaruh Kompetensi SDM dan Peran Audit Intern terhadap Kualitas Laporan Keuangan Pemerintah Daerah dengan Variabel Intervening Sistem Pengendalian Internal Pemerintah (studi empiris pada Pemkab Kebumen) Syarifudin, Akhmad
Fokus Bisnis Vol 14, No 2 (2014)
Publisher : Fokus Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.009 KB)

This research is conducted the Human Resource competency Influence and Role of Internal Audit on the Quality of local Goverment Finacial Report (LKPD) either directly or mediated by SPIP (Government Internal Controling System). Common problems in this study are; 1)The demand in improving LKPD quality, transparency and public accountability. 2). Readiness of personnel competence with the change in SAP (Goverment Accounting Standards). 3). The application of SPIP and, 4). The new role of Internal Audit , itâs not only as the finance controler but also management consultant/SPIP builder. 5)There are someaudit findings that are not detected by internal auditor eiter BPKP or The Inspectorate, but it was found by the BPK (Supreme Audit Agency) later. Research variabels are elaborated operationally in several indicators. Apparatus competence variable is elaborate into five indicators namely; knowledge, skill, motives, traits, and self concept. Variable of Intrnal Audits role is elaborated into three indicators namely; The role of supervisor, coaching/ consulting and revieww of finncial report.Varianle of Government Internal Controling System is elaborated into five indicators namely; Internal control, risk assesment, controling activity, information and communication, and monitoring. The variable of local government financial report quality is elaborated into fou indicators namely;relevan, reliable, it can be compared, and easy to understand. The population in this research are all regional works unit of Kebumen regency that are involved in the process of local Government financial reporting. The data is taken by questionnaires which is ditributed to respondents. The variable in this study is independent variable Comptency (X1), Independncy (X2), while the dependent variable s the Governmentâs Intenal Controling System (Y1) and Quality of Local Government Financial Report/LKPD (Y2). Data were analyzed using âAmos 18.0. The reseach result show that ; 1) HR competency has unsignificant positive effect on the quality of LKPD. 2) The role of InternalAudit has unsignificant positife effect on the quality of LKPD. 3) SPIP has siginificant positifve effect on the quality LKPD. 4) HR competency has significant positive effect to SPIP. 5) The role of Internal Audit has significant positive effect on SPIP. 6) HR competency which is mediated by SPIP has unsignificant positive effect on the quality LKPD. 7) The role of Internal Audit which is mediated SPIP has unsignificant positive effect on the quality of LKPD.

Pengaruh Kompetensi SDM dan Peran Audit Intern terhadap Kualitas Laporan Keuangan Pemerintah Daerah dengan Variabel Intervening Sistem Pengendalian Internal Pemerintah (studi empiris pada Pemkab Kebumen) Syarifudin, Akhmad
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 13 No 2 (2014)
Publisher : Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.009 KB)

This research is conducted the Human Resource competency Influence and Role of Internal Audit on the Quality of local Goverment Finacial Report (LKPD) either directly or mediated by SPIP (Government Internal Controling System). Common problems in this study are; 1)The demand in improving LKPD quality, transparency and public accountability. 2). Readiness of personnel competence with the change in SAP (Goverment Accounting Standards). 3). The application of SPIP and, 4). The new role of Internal Audit , itÃ¢â¬â¢s not only as the finance controler but also management consultant/SPIP builder. 5)There are someaudit findings that are not detected by internal auditor eiter BPKP or The Inspectorate, but it was found by the BPK (Supreme Audit Agency) later. Research variabels are elaborated operationally in several indicators. Apparatus competence variable is elaborate into five indicators namely; knowledge, skill, motives, traits, and self concept. Variable of Intrnal Audits role is elaborated into three indicators namely; The role of supervisor, coaching/ consulting and revieww of finncial report.Varianle of Government Internal Controling System is elaborated into five indicators namely; Internal control, risk assesment, controling activity, information and communication, and monitoring. The variable of local government financial report quality is elaborated into fou indicators namely;relevan, reliable, it can be compared, and easy to understand. The population in this research are all regional works unit of Kebumen regency that are involved in the process of local Government financial reporting. The data is taken by questionnaires which is ditributed to respondents. The variable in this study is independent variable Comptency (X1), Independncy (X2), while the dependent variable s the GovernmentÃ¢â¬â¢s Intenal Controling System (Y1) and Quality of Local Government Financial Report/LKPD (Y2). Data were analyzed using Ã¢â¬ÅAmos 18.0. The reseach result show that ; 1) HR competency has unsignificant positive effect on the quality of LKPD. 2) The role of InternalAudit has unsignificant positife effect on the quality of LKPD. 3) SPIP has siginificant positifve effect on the quality LKPD. 4) HR competency has significant positive effect to SPIP. 5) The role of Internal Audit has significant positive effect on SPIP. 6) HR competency which is mediated by SPIP has unsignificant positive effect on the quality LKPD. 7) The role of Internal Audit which is mediated SPIP has unsignificant positive effect on the quality of LKPD.

Pengaruh Kompetensi SDM dan Peran Audit Intern terhadap Kualitas Laporan Keuangan Pemerintah Daerah dengan Variabel Intervening Sistem Pengendalian Internal Pemerintah (studi empiris pada Pemkab Kebumen) Syarifudin, Akhmad
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 13 No 2 (2014)
Publisher : P4M STIE Putra Bangsa

This research is conducted the Human Resource competency Influence and Role of Internal Audit on the Quality of local Goverment Finacial Report (LKPD) either directly or mediated by SPIP (Government Internal Controling System). Common problems in this study are; 1)The demand in improving LKPD quality, transparency and public accountability. 2). Readiness of personnel competence with the change in SAP (Goverment Accounting Standards). 3). The application of SPIP and, 4). The new role of Internal Audit , itÃ¢â‚¬â„¢s not only as the finance controler but also management consultant/SPIP builder. 5)There are someaudit findings that are not detected by internal auditor eiter BPKP or The Inspectorate, but it was found by the BPK (Supreme Audit Agency) later. Research variabels are elaborated operationally in several indicators. Apparatus competence variable is elaborate into five indicators namely; knowledge, skill, motives, traits, and self concept. Variable of Intrnal Audits role is elaborated into three indicators namely; The role of supervisor, coaching/ consulting and revieww of finncial report.Varianle of Government Internal Controling System is elaborated into five indicators namely; Internal control, risk assesment, controling activity, information and communication, and monitoring. The variable of local government financial report quality is elaborated into fou indicators namely;relevan, reliable, it can be compared, and easy to understand. The population in this research are all regional works unit of Kebumen regency that are involved in the process of local Government financial reporting. The data is taken by questionnaires which is ditributed to respondents. The variable in this study is independent variable Comptency (X1), Independncy (X2), while the dependent variable s the GovernmentÃ¢â‚¬â„¢s Intenal Controling System (Y1) and Quality of Local Government Financial Report/LKPD (Y2). Data were analyzed using Ã¢â‚¬Å“Amos 18.0. The reseach result show that ; 1) HR competency has unsignificant positive effect on the quality of LKPD. 2) The role of InternalAudit has unsignificant positife effect on the quality of LKPD. 3) SPIP has siginificant positifve effect on the quality LKPD. 4) HR competency has significant positive effect to SPIP. 5) The role of Internal Audit has significant positive effect on SPIP. 6) HR competency which is mediated by SPIP has unsignificant positive effect on the quality LKPD. 7) The role of Internal Audit which is mediated SPIP has unsignificant positive effect on the quality of LKPD.

ANALISIS PENERAPAN PAJAK PENGHASILAN FINAL PP 46/ 2013 DAN IMPLIKASINYA Syarifudin, Akhmad
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 14 No 2 (2015)
Publisher : P4M STIE Putra Bangsa

Dalam rangka meningkatkan kepatuhan pajak secara sukarela (voluntary tax compliance) dan penerimaan negara, Pemerintah telah menerbitkan PP No.46/2013. Tujuanya adalah kesederhanaan dalam pemungutan dan kemudahan administrasi bagi wajib pajak. Berdasarkan PP 46/2103 peredaran bruto sampai dengan Rp 4,8miliar dikenai pajak dengan tarif 1% dan bersifat final. Penentuan PPh terutang bukan dari penghasilan neto melainkan didasarkan catatan omset (turnover system).Hasil penentuan PPh dengan skema penghitungan PP 46/2013 menunjukan adanya perbedaan PPh final terutang. Bagi wajib pajak yang memiliki profit margin diatas 10% mendapat keuntungan berupa penurunan pajak, sedangkan bagi yang berprofit margin kurang dari 10% pajak terutangnya cenderung meningkat. Hal ini memicu terjadinya tarif pajak degresif sehingga tidak sesuai dengan UU PPh yang menerapkan tarif progresif. Kondisi ini berimplikasi terhadap ketidakadilan pemajakan (equity principle) karena tidak mencerminkan kemampuan untuk membayar (ability to pay). Dengan demikian penerapan PPh final PP 46/2013 memang sederhana dan memudahkan tetapi tidak adil, selain itu juga kurang memenuhi kaidah perpajakan yang memiliki fungsi non budgetair atau fungsi mengatur (regularend).

PERHITUNGAN TITIK IMPAS DENGAN METODE MARGIN KONTRIBUSI SEBAGAI ALAT PERENCANAAN LABA Syarifudin, Akhmad
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK
Publisher : P4M STIE Putra Bangsa

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Calculation of break even or recoup their calculation or computation known as the break-even point is one financial calculation that is very important in financial planning firm. Break Even Point (BEP) can be defined as a point or state where the company in its operations do not benefit and not suffer a loss. In other words, the state of the gain or loss equal to zero.  Contribution margin is the difference between the sales value of the variable costs. Contribution margin can be used to cover the fixed costs, and when they left the rest is profit. If management wants to know the breakeven sales quantity, the amount of the total contribution margin should be equal to the total amount of fixed costs. Small and Medium Enterprises (SMEs) "Pandan Kuning" is a manufacturing company engaged in the production of the production in the form of souvenirs. These SMEs are mass produced souvenirs and orders from customers in both the large and small parties. Therefore the company requires the calculation of the breakeven point in order to produce accounting information that is useful for the planning of short-term profit. Keywords: break-even point, fixed costs, variable costs, contribution margin.

ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK KAMAR Syarifudin, Akhmad
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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Hotel Cadaka in calculating the cost of the product is still using the traditional method, while in traditional cost accounting system charges made on the production of direct and indirect costs associated with the product. As a result the cost of the product will appear below the cost price and the cost of the product above the base price. Activity based costing system is a method that is designed to rectify the shortcomings of traditional methods due to the activity based costing system products or services performed by the activity, and the activities required the use of resources that causes the cost. The objective of this study was to determine the room rates that more accurately by using the ABC method System and to compare the magnitude of the cost of the room by using the traditional method of activity based costing method at Hotel Cadaka Gombong. The results of calculating the cost of the room by using traditional methods to the VIP room 268,403,28, Family AC 247,778.07, Family 206,382.17, Superior AC 165,153.68, Superior 165,171.67, Standard 103,206.40, Economy 82594.51. While the results of calculating the cost of the room by using activity based costing system for VIP room 205,305.65, Family AC 202,911.88, Family 195,503.18, Superior AC 170,842.96, Superior 183,380.06, Standard 188,692,23 and Economy 185,874.00 , This is because the overhead charges on each product is charged to a lot of cost driver. So in activity based costing, able to allocate activity costs to each room and accurately based on the consumption of each activity. So that can assist management in controlling costs better.   Keywords : Cost of Production , Traditional System , Activity Based Costing System

PENERAPAN METODE ACTIVITY BASED COSTING (ABC) SYSTEM DALAM PENENTUAN HARGA POKOK PRODUKSI Syarifudin, Akhmad
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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The purpose of this study was to determine the calculation of the cost of production by using the activity based costing method and knowing the comparison of the results of the calculation of cost of goods manufactured based on the activity based costing method with the cost of production at UD Mitra Sejahtera.The use of the ABC system in the distribution of costs is more appropriate than the conventional system applied to UD Mitra Sejahtera Plastindo, because in the ABC system overhead costs on each product are charged to two driver costs, namely the number of kwh and the amount of production according to the activities carried out in plastic manufacturing, namely cutting and packaging, while the conventional system imposes product overhead costs on one driver cost, namely the amount of production. Calculation of Cost of Production (HPP) with ABC system and conventional system applied to UD Mitra Sejahtera Plastindo shows that the calculation of HPP causes distortion (difference), namely overcost for plastic products of PE,, kg, ½ kg, 1 kg, 2 kg and 2½ kg. The occurrence of this distortion causes inaccurate cost reporting, thus affecting the selling price.

ANALISIS PERBANDINGAN KINERJA KEUANGAN MENGGUNAKAN METODE FINANCIAL RATIO DAN ECONOMIC VALUE ADDED (EVA) PADA PT UNILEVER INDONESIA Tbk. TAHUN 2010 - 2013 Syarifudin, Akhmad
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 2 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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The company financial statements comprise the financial posts that help investors to assess which companies will be chosen. Many of the considerations made by the investor before investing in them is look at the financial performance of the company. Corporate performance assessment method is one important element in the company and important to know the company. This relates to whether the performance as long as it fits with who have desired the shareholders of the company.  The purpose of this research is to know the company's financial performance with using ratio analysis on financial aspects of the Return On Equity (ROE) and EVA as well as knowing how the comparison between the ratio analysis on financial aspects of the Return On Equity (ROE)  and application of the method of EVA as a measure of financial performance.  The type of research used in this research is descriptive using a quantitative approach. The object of the research was PT. Unilever Indonesia, Tbk and subsidiaries registered in BEI period 2010 - 2013. Results from the study explained that the results of the company's financial performance as measured by the overall financial ratio analysis on financial aspects of ROE  can be said to be very good, because for four years the value  ROE above industry average. While the results of the methods of EVA period 2010 – 2013 obtained a positive result (EVA > 0) and is increasing every year, which means that the company has succeeded in creating economic value added. In other words, during the period 2010 - 2013, the return expected by shareholders as owners of the company have been can be met by the company. Whereas the results of a comparison between the methods of ROE with EVA EVA method can be concluded that in the calculation of the company's performance is more accurate than the method of financial ratios, especially since ROE on the method parameters of EVA taken into account the existence of a cost of equity of the company. Keywords: EVA, Financial Performance, Financial Ratios

ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU Syarifudin, Akhmad
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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This study aims to determine the quantity of EOQ's economical raw material ordering in each order to achieve inventory cost efficiency and to find out the reorder point of bread making raw materials. The method of calculating the raw material inventory applied by the bread company CV Hasanah Gombong can be seen by purchasing raw materials, using raw materials, ordering costs, storage costs, and calculating total inventory costs.

Pengaruh Hutang Modal Dan Aset Terhadap Profitabilitas Perusahaan Di Bursa Efek Indonesia Akhmad Syarifudin
Jurnal E-Bis (Ekonomi-Bisnis) Vol 5 No 1 (2021)
Publisher : Politeknik Dharma Patria Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v5i1.425

This study examines the effect of debt and asset growth on profitability (ROE). The population of the company is LQ45 on the IDX. The sample criteria were divided into 2, namely group I DAR <50% and II DAR> 50%. The goal is to determine the profitability between groups. Multiple linear regression data analysis techniques. The test results in group I DAR and DER have no significant effect. Asset growth has a significant effect, while LDER has a negative effect on ROE. The results in group II DAR, DER, and Asset Growth do not have a significant effect, while LDER has a negative effect on ROE. Simultaneously the variables in group I have a positive effect on ROE, while in group II the simultaneous test has a significant effect if the confidence level is lowered at 90%. The profitability of group I averaged 17.04% below the ROE of Group II which averaged 23.89%. The essence is that changes in debt are not effective at boosting profitability, an increase in debt risks reducing profits. The implication is that companies must explore sources of capital other than debt in order to increase profitability. This fundamental analysis provides information for investors as well as demonstrates the importance of paying attention to other factors as a consideration for business decisions.

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