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INDONESIA
Jurnal Ilmiah Akuntansi dan Keuangan
Published by Sekolah Tinggi Ilmu Ekonomi Putra Bangsa
ISSN : 25489453     EISSN : 2580510X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
This journal publishes research from various topics in Accounting and Finance.
Arjuna Subject : -
Articles 12 Documents
 1   2 
Search results for , issue "Vol 4 No 1 (2015): JIAK" : 12 Documents clear
ANALISIS KINERJA KEUANGAN PADA PDAM KABUPATEN KEBUMEN TAHUN 2012 – 2014 Suprajitno, Dwi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (674.215 KB)

Abstract

ABSTRAK Menurut Indra Bastian (2006 : 274), kinerja adalah gambaran pencapaian pelaksanaan sesuatu kegiatan atau program atau kebijaksanaan dalam mewujudkan sasaran, tujuan, misi, dan visi organisasi. Penelitian ini bertujuan untuk mengetahui kinerja Keuangan PDAM Kabupaten Kebumen tahun 2012 – 2014 menggunakan BPPSPAM.Di tinjau dari analisis laporan keuangan, tingkat kinerja yang dihasilkan oleh PDAM Kabupaten Kebumen mengalami naik turun. Pada tahun 2012 nilai kinerja sebesar 4,4, hal ini berarti penambahan nilai pada perusahaan. Pada tahun 2013 nilai kinerja mengalami penurunan dari tahun sebelumnya sebesar 4,2. Pada tahun 2014 nilai kinerja sebesar 4,2 sama seperti tahun sebelumnya. Hasil perhitungan tersebut maka PDAM Kabupaten Kebumen dapat dikatakan sehat dalam kinerja keuangan, karena nilai kinerja yang dihasilkan selalu lebih dari 2,8. Walapun pada tahun 2012 nilai kinerja naik, tetapi pada tahun 2013 dan 2014 nilai kinerja mengalami penurunan.   Kata kunci : BPPSPAM ( Badan Pendukung Pengembangan Sistem Penyediaan Air Minum).
PERHITUNGAN HARGA POKOK PRODUK DENGAN METODE FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN HARGA POKOK PROSES TERHADAP PERBANDINGAN LABA Kristanti, Ika Neni
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

This study aims to determine the calculation of the cost of the process of knowing the comparison of profits in the calculation of the cost of the process between the full costing method and variable costing on SMEs "Batik Cap Pawitah". It can be seen that the results of the calculation of the cost of production using the full costing method experience a higher increase compared to using the variable costing method. Because in the calculation of full costing non-production costs are included and calculated. The full costing method is widely used for both internal and external reports. Some companies use a full costing approach because the approach focuses on the full costing of the production unit. While the variable costing method is useful in determining the cost of products and presenting cost information to meet management needs in planning and short-term decision making. Based on the profit / loss calculation, it is known that the calculation of profit / loss by using the full costing method produces greater profit than using the variable costing method.
PENERAPAN METODE FORECAST DALAM MENYUSUN ANGGARAN PENJUALAN PADA SALES PARTNER PT. COCA - COLA AMATIL INDONESIA CABANG KEBUMEN Retnosari, Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

The purpose of budget formulation, budget function, the benefits of budgeting, the weaknesses of the budget, the types of budgets, understanding budget of sales, factors which mempegaruhi sales budgeting, understanding the forecast sales, techniques contained in the sales forecast, after an evaluation and finally gave advice as input to the company for consideration. Data analysis technique is to include sales data in 2013 and then put into the formula, and then comparing the sales budget for 2014 that has been made with the realization penjulan 2014. The comparison is used to look for the differences that will be incorporated into the formula, using the method of calculation The forecast can know which method is most closely compliance with the conditions of the company. Results of the study showed that the company must perform sales budget and to choose the method of budget according to the conditions of the company is using the least squares method, because this method is closer to the data processed Sales Partner PT. Coca-Cola Amatil Indonesia. Keywords: Budget, Budget Sales, Sales Forecast.
EFEKTIVITAS SISTEM AKUNTANSI PENERIMAAN KAS Suwandi, Eko Darmawan
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

EFEKTIVITAS SISTEM AKUNTANSI PENERIMAAN KAS
PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN METODE EVA (ECONOMIC VALUE ADDED) PADA PT. TELEKOMUNIKASI INDONESIA Tbk Mispiyanti, Mispiyanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

This study aims to determine the level of EVA at PT. Telekomunikasi Indonesia Tbk in the period 2011-2013. In terms of financial statement analysis, the level of EVA (Economic Value Added) generated by PT. Telekomunikasi Indonesia Tbk experienced a ups and downs and produced a positive EVA (> 0) 386,452,233, this means that there was an additional value to the company. In 2012 EVA value increased from the previous year by 3.8% to 1,861,602,233. In 2013 EVA values decreased by 0.71% to 534,194,721
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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Abstract

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.
ANALISIS KINERJA KEUANGAN PADA PDAM KABUPATEN KEBUMEN TAHUN 2012 – 2014 Dwi Suprajitno
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

ABSTRAK Menurut Indra Bastian (2006 : 274), kinerja adalah gambaran pencapaian pelaksanaan sesuatu kegiatan atau program atau kebijaksanaan dalam mewujudkan sasaran, tujuan, misi, dan visi organisasi. Penelitian ini bertujuan untuk mengetahui kinerja Keuangan PDAM Kabupaten Kebumen tahun 2012 – 2014 menggunakan BPPSPAM.Di tinjau dari analisis laporan keuangan, tingkat kinerja yang dihasilkan oleh PDAM Kabupaten Kebumen mengalami naik turun. Pada tahun 2012 nilai kinerja sebesar 4,4, hal ini berarti penambahan nilai pada perusahaan. Pada tahun 2013 nilai kinerja mengalami penurunan dari tahun sebelumnya sebesar 4,2. Pada tahun 2014 nilai kinerja sebesar 4,2 sama seperti tahun sebelumnya. Hasil perhitungan tersebut maka PDAM Kabupaten Kebumen dapat dikatakan sehat dalam kinerja keuangan, karena nilai kinerja yang dihasilkan selalu lebih dari 2,8. Walapun pada tahun 2012 nilai kinerja naik, tetapi pada tahun 2013 dan 2014 nilai kinerja mengalami penurunan. Kata kunci : BPPSPAM ( Badan Pendukung Pengembangan Sistem Penyediaan Air Minum).
PERHITUNGAN HARGA POKOK PRODUK DENGAN METODE FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN HARGA POKOK PROSES TERHADAP PERBANDINGAN LABA Ika Neni Kristanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

This study aims to determine the calculation of the cost of the process of knowing the comparison of profits in the calculation of the cost of the process between the full costing method and variable costing on SMEs "Batik Cap Pawitah". It can be seen that the results of the calculation of the cost of production using the full costing method experience a higher increase compared to using the variable costing method. Because in the calculation of full costing non-production costs are included and calculated. The full costing method is widely used for both internal and external reports. Some companies use a full costing approach because the approach focuses on the full costing of the production unit. While the variable costing method is useful in determining the cost of products and presenting cost information to meet management needs in planning and short-term decision making. Based on the profit / loss calculation, it is known that the calculation of profit / loss by using the full costing method produces greater profit than using the variable costing method.
PENERAPAN METODE FORECAST DALAM MENYUSUN ANGGARAN PENJUALAN PADA SALES PARTNER PT. COCA - COLA AMATIL INDONESIA CABANG KEBUMEN Retnosari Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

The purpose of budget formulation, budget function, the benefits of budgeting, the weaknesses of the budget, the types of budgets, understanding budget of sales, factors which mempegaruhi sales budgeting, understanding the forecast sales, techniques contained in the sales forecast, after an evaluation and finally gave advice as input to the company for consideration. Data analysis technique is to include sales data in 2013 and then put into the formula, and then comparing the sales budget for 2014 that has been made with the realization penjulan 2014. The comparison is used to look for the differences that will be incorporated into the formula, using the method of calculation The forecast can know which method is most closely compliance with the conditions of the company. Results of the study showed that the company must perform sales budget and to choose the method of budget according to the conditions of the company is using the least squares method, because this method is closer to the data processed Sales Partner PT. Coca-Cola Amatil Indonesia. Keywords: Budget, Budget Sales, Sales Forecast.
EFEKTIVITAS SISTEM AKUNTANSI PENERIMAAN KAS Eko Darmawan Suwandi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

EFEKTIVITAS SISTEM AKUNTANSI PENERIMAAN KAS

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