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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 14 Documents
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Search results for , issue "Vol 5 No 1 (2016): JIAK" : 14 Documents clear
EFEKTIVITAS PENGELOLAAN KREDIT GUNA MENINGKATKAN PROFITABILITAS PADA PD. BPR BKK KEBUMEN KANTOR CABANG GOMBONG Suprajitno, Dwi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (726.784 KB)

Abstract

ABSTRACT   BPR BKK Kebumen Branch Office Gombong is the bank crediting of the people. Therefore crediting an important factor that needs serious attention rather not exposed to bad loans. Effective credit management can be determined by calculating the Non Performing Loan (NPL). Non Performing Loan (NPL) below 5% to be an indicator of the effectiveness of the credit. The effectiveness of the credit management will contribute to the profitability of banks. Therefore it is necessary to work assessment to determine the development bank credit management and the level of profitability of each period. The objective of this study was to determine the effectiveness of the management of credit and to determine the level of profitability of the bank during the months from January to December 2015 at the PD. BPR BKK Kebumen Branch Office Gombong. The analysis used in this study is the ratio of bank crediting the use of Non Performing Loan (NPL), and bank profitability ratios is Gross Profit Margin (GPM), Net Profit Margin (NPM), BOPO and Return on Assets (ROA). The results showed credit management in PD. BPR BKK Kebumen  Branch Office Gombong can already be said to be effective because it has met the standards with NPL levels below 5%. Effective management of credit at the bank helps in improving the profitability of the banks of the month from January to December 2015 although still fluctuating.   Keywords: Effectiveness, Credit, Profitability  
PENILAIAN KINERJA PADA BMT AL-KAMAL TAHUN 2012 – 2014 Kristanti, Ika Neni
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

The study aims to determine the health level BMT AL-Kamal years 2012-2014 based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No.20 / Per / M. KUKM / XI / 2008 menyangkutatas capital, asset quality, management, liquidity, efficiency, independence and growth as well as the identity of cooperatives. This research is a descriptive evaluative research.The subjects were BMT AL-Kamal in which the object of evaluation is the health of BMT AL-Kamal. Data analysis techniques in this study using descriptive analysis. In this study, data were collected through the method of documentation and interviews. The conclusion that can be drawn through the measurement results that have been made known that the performance BMT AL-Kamal Kebumen overall still unwell. It can be seen from the scores BMT AL-Kamal, 2012, 2013, 2014 scored 41.3, 39.9 and 42.55   Keywords: health leve, Kooperative Identity and Kooperatie
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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Abstract

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 PERHITUNGAN AKUNTANSI PRODUK UTAMA DAN PERLAKUAN AKUNTANSI PRODUK SAMPINGAN Retnosari, Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

The purpose of this study was to determine the allocation of joint costs on the main products and by-products and to determine the accounting treatment of the main products and by-products of profit / loss in the UD Ngudi Rizeqy rice mill.From the calculation of profit and loss with three methods, namely reducing the cost of goods sold, reducing production costs and adding other income, profit margins are obtained. In the calculation by reducing the cost of goods sold and adding other income, the profit was Rp.31,316,470 in August, Rp.38,164,090 in September and Rp.38,041,020 for October. Whereas with the method of reducing production costs obtained a profit of Rp.31,108,350 in August, Rp. 37,891,250 in September and Rp. 37,816,110 in October. Treatment with a method of reducing production costs results in a smaller net profit due to lower production costs which results in a decrease in the value of the ending inventory and is followed by an increase in cost of goods sold.
ANALISIS KONTRIBUSI REALISASI PENDAPATAN ASLI DAERAH TERHADAP REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN KEBUMEN TAHUN 2011-2014 Suwandi, Eko Darmawan
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

Anggaran Pendapatan dan Belanja Daerah (APBD) is a local government's annual financial plan. At the end of the period of government financial reports one Realized Budget Report in which there is a realization of Pendapatan Asli Daerah (PAD). PAD is a component of Pajak Daerah, Retribusi Daerah, Hasil Kekayaan Yang Dipisahkan, and Lain-lain PAD yang Sah. The objective of this study was to determine the contribution of PAD Realization to Realization of the APBD, the contribution Realization components PAD to PAD Realization and the degree of local financial independence Kebumen seen from the comparison between the PAD Realization to  Actual Funds Transfer. The analysis used in this study is an analysis of the contribution  to the PAD Realization Kebumen Realization APBD, contributions Realization components PAD to Realization Kebumen, and Regional Financial Independence Ratio Kebumen Contributions Realization of the PAD. The results showed that the contribution of Realization PAD to Realization APBD of Kebumen district in 2011-2014 experienced a positive increase by an average of 8.31%. The ability of financial independence Kebumen of the Contributions Realization PAD still in the low category once the level of the average ratio of 9.56%. This suggests that the ability of the  financial independence of the Kebumen Regency Contributions Realization of PAD is not optimal so we need more leverage in exploring and managing its resource potential. Keywords: APBD, LRA, PAD, contributions, self-sufficiency ratio.
ANALISIS KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN KEBUMEN TAHUN 2013-2015 Mispiyanti, Mispiyanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

Kebumen Regency is an autonomous region. The purpose is to improve the welfare of otonomi daerah and service to the community, the development of democracy, justice, and equity as well as the maintenance of harmonious relations between central and regional and inter-regional. Kebumen still dependent on grants from the central and provincial levels for Kebumen still can not be independent. However Kebumen still increase Pendapatan Asli Daerah (PAD). The object of this study was to Dinas Pendapatan Pengelolaan Keuangan and Aset Daerah (DPPKAD) Kebumen. The purpose of this study was to determine the contribution of Pajak Daerah and Retribusi Daerah on Pendapatan Asli Daerah (PAD). The data used in this research is quantitative data in the form of Pajak Daerah, Retribusi Daerah, Pendapatan Asli Daerah Year 2013-2015. The analysis used in this study is an analysis of revenue contribution of Pajak Daerah and Retribusi Daerah of the original income. The results showed the contribution of the Regional Pajak Daerah to Pendapatan Asli Daerah (PAD) in the year 2013 by 32%, in 2014 by 23%, in 2015 by 21%. Results Retribusi Daerah on Pendapatan Asli Daerah (PAD) in the year 2013 by 19%, in 2014 by 21%, in 2015 by 11%. In accordance with the criteria of the Pajak Daerah and Retribusi Daerah regions in Kebumen years 2013-2015 including the criteria have contributed greatly. Keywords: Otonomi Daerah, Pemerintah Daerah, Pendapatan Asli Daerah, Pajak Daerah, Retribusi Daerah, Kontribusi.
PENGARUH SHARIAH PRINCIPLES ADHERENCE, RELATIONSHIP MARKETING, DAN SERVICE QUALITY TERHADAP CUSTOMER LOYALTY PADA LEMBAGA KEUANGAN SYARIAH Wiwoho, Gunarso
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (814.161 KB) | DOI: 10.32639/jiak.v5i1.535

Abstract

This study aims to analyze the effect of shariah principles adherence, relationship marketing, service quality on customer loyalty in Alfa Nusa Barru Kebumen KSPPS members. The independent variables in this study are shariah principles of adherence, relationship marketing, and service quality, while the dependent variable is customer loyalty. The technique of collecting data using a questionnaire using a positive sampling technique, the sample in this study was a member of KSPPS Alfa Nusa Barru who had been more than three years with 100 respondents. The hypothesis was tested with the help of the SPSS 23.00 for windows program. The method used in this study is a quantitative method using multiple regression analysis. The test results show that the Shariah principles adherence has no effect on customer loyalty, relationship marketing has a positive effect on customer loyalty, and service quality has a positive effect on customer loyalty.
PENGARUH SHARIAH PRINCIPLES ADHERENCE, RELATIONSHIP MARKETING, DAN SERVICE QUALITY TERHADAP CUSTOMER LOYALTY PADA LEMBAGA KEUANGAN SYARIAH Gunarso Wiwoho
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v5i1.535

Abstract

This study aims to analyze the effect of shariah principles adherence, relationship marketing, service quality on customer loyalty in Alfa Nusa Barru Kebumen KSPPS members. The independent variables in this study are shariah principles of adherence, relationship marketing, and service quality, while the dependent variable is customer loyalty. The technique of collecting data using a questionnaire using a positive sampling technique, the sample in this study was a member of KSPPS Alfa Nusa Barru who had been more than three years with 100 respondents. The hypothesis was tested with the help of the SPSS 23.00 for windows program. The method used in this study is a quantitative method using multiple regression analysis. The test results show that the Shariah principles adherence has no effect on customer loyalty, relationship marketing has a positive effect on customer loyalty, and service quality has a positive effect on customer loyalty.
EFEKTIVITAS PENGELOLAAN KREDIT GUNA MENINGKATKAN PROFITABILITAS PADA PD. BPR BKK KEBUMEN KANTOR CABANG GOMBONG Dwi Suprajitno
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

ABSTRACT BPR BKK Kebumen Branch Office Gombong is the bank crediting of the people. Therefore crediting an important factor that needs serious attention rather not exposed to bad loans. Effective credit management can be determined by calculating the Non Performing Loan (NPL). Non Performing Loan (NPL) below 5% to be an indicator of the effectiveness of the credit. The effectiveness of the credit management will contribute to the profitability of banks. Therefore it is necessary to work assessment to determine the development bank credit management and the level of profitability of each period. The objective of this study was to determine the effectiveness of the management of credit and to determine the level of profitability of the bank during the months from January to December 2015 at the PD. BPR BKK Kebumen Branch Office Gombong. The analysis used in this study is the ratio of bank crediting the use of Non Performing Loan (NPL), and bank profitability ratios is Gross Profit Margin (GPM), Net Profit Margin (NPM), BOPO and Return on Assets (ROA). The results showed credit management in PD. BPR BKK Kebumen Branch Office Gombong can already be said to be effective because it has met the standards with NPL levels below 5%. Effective management of credit at the bank helps in improving the profitability of the banks of the month from January to December 2015 although still fluctuating. Keywords: Effectiveness, Credit, Profitability
PENILAIAN KINERJA PADA BMT AL-KAMAL TAHUN 2012 – 2014 Ika Neni Kristanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

The study aims to determine the health level BMT AL-Kamal years 2012-2014 based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No.20 / Per / M. KUKM / XI / 2008 menyangkutatas capital, asset quality, management, liquidity, efficiency, independence and growth as well as the identity of cooperatives. This research is a descriptive evaluative research.The subjects were BMT AL-Kamal in which the object of evaluation is the health of BMT AL-Kamal. Data analysis techniques in this study using descriptive analysis. In this study, data were collected through the method of documentation and interviews. The conclusion that can be drawn through the measurement results that have been made known that the performance BMT AL-Kamal Kebumen overall still unwell. It can be seen from the scores BMT AL-Kamal, 2012, 2013, 2014 scored 41.3, 39.9 and 42.55 Keywords: health leve, Kooperative Identity and Kooperatie

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