cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. kebumen,
Jawa tengah
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 180 Documents
 2   3   4   5   6 
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

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

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

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

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.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN SISTEM ACTIVITY BASED COSTING Kristanti, Ika Neni
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

Calculation of the cost of production is precise and accurate is the thing to do by any company, because the calculation of the cost of production is right, will lead to the determination of the selling price of a product can be determined appropriately so that the company can know clearly the profit generated. Inaccuracy charging will cause distortion of the cost, which would result in distortion of the cost of mistakes costing, decision making, planning and control. This study has the objective to identify and analyze the calculation of the cost of production based on the traditional system and the system of Activity  Based Costing (ABC) in the bakery Rotindo, and compared to determine differences in the magnitude of the cost of production in the bakery Rotindo. This type of research is quantitative descriptive for the implementation includes data, analysis and interpretation of the meaning of the data obtained. The results showed Activity Based Costing system provides that the cost of production is greater for kotak special and bal coklat, while for the bread of aneka rasa, krim mesis, coffee mocca, bon-bon, regge and tawar provide that cost of production are smaller than traditional systems. Differences that occur due to the imposition of overhead costs on any type of bread. On traditional systems overhead costs for each type of bread is only charged on a cost driver that is only the number of units produced, while the system of Activity Based Costing  overhead costs charged to some cost driver, so that the system of Activity Based Costing is able to allocate activity costs to each type of bread appropriately based on the consumption of each activity.   Keywords: Cost of production, traditional system, Activity Based Costing system (ABC).
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK KAMAR HOTEL suprajitno, Dwi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

Calculation of the cost of products at the Hotel Permata still use traditional cost accounting methods. Traditionally, charging for costs not directly done using the basic loading overall or per department. This will cause the resulting product can’t reflect the actual cost is absorbed to produce the products. As a result the product will appear under costing and over costing. Activity Based Costing  System is a method that can overcome the disadvantages of traditional cost accounting system. To overcome the drawbacks of the traditional  costs accounting system, then there is a method activity based costing system is a method of applying the cost of the product by charging fees based on activity. This study has the objective to obtain accurate information on the process approaches Activity Based Costing in generating calculating the cost of the hotel rooms in Hotel Permata in Gombong , so it can be clearly known cost elements involved in the stages of calculating the cost of the room , and to compare the magnitude of the cost of a hotel room , using the traditional cost accounting methods and Activity Based Costing System at Permata Hotel. The cost of the room based on traditional cost accounting systems for rooms Kenanga Rp 83,473.81, room Mawar Rp 125,244.55, room Anggrek B Rp 141,975.59, room Anggrek A Rp 150,203.21 , room Flamboyan B Rp 233,727.34 and the room Flamboyan A Rp 250,282.54. The cost of the room using Activity Based Costing for room Kenanga Rp 89,037.54 , room Mawar Rp 113,183.14, room Anggrek B Rp 143,907.45, room Anggrek A Rp 153,923.35 , room Flamboyan B Rp 236,613.90 , and the room Flamboyan A Rp 264,866.43. In Activity Based Costing System method using the system for calculating the cost of the room, the cost charged to the costs incurred on the basis of product and also use a base of more than one cost driver.   Keywords     : Activity Based Costing, cost of rooms, cost pool, cost driver.
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

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

Abstract

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.
PERBANDINGAN METODE TREND MOMENT DAN LEAST SQUARE DALAM MENYUSUN ANGGARAN PENJUALAN Retnosari, Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

The purpose of this study was to determine sales forecasting using the trend moment method, knowing sales forecasting using least square method, knowing the comparison of sales forecasting using the trend moment and least square method at UD Mitra Sejahtera Plastindo Kebumen.The results of forecasting the sale of HDPE plastic in 2016 at UD Mitra Sejahtera Plastindo use the trend moment method for the Cilacap region, small size plastic 424.8 bal, responsibility 3,502.6 bales, large 296.7 bales, jumbo 67.74 bales, super 32.64 bal. The area of ??Banjarnegara is small size 806.28 bales, responsibility 3,853.5 bales, large 408.6 bales, jumbo 186.3 bal, super 146.6 bales. The small size of the Purwokerto area is 1,949.16 bales, the responsibility is 6,053.1 bales, large is 649.44 bales, jumbo is 205.5 bal, super is 54.06 bal.The results of forecasting the sale of HDPE plastics in 2016 at UD Mitra Sejahtera Plastindo used the least square method for the Cilacap area, a small plastic size of 390.3 bales, 3453 balances, a large 277.26 bales, jumbo 61.56 bales, super 30.3 bales. The area of ??Banjarnegara is small size 801.6 bales, responsibility 3,592.26 bales, large 379.74 bales, jumbo 157.5 bales, super 125.66 bales. The Purwokerto area is 1,904.7 bal in small size, 5994 bales in liability, 499.2 bal in bulk, 186.6 bal in jumbo, and 50.7 bal in super.The results of forecasting the sale of HDPE plastic to Plastindo Prosperous UD Partners using the moment and least square trend method shows that sales forecasting uses the trend moment method is greater than the least square method, so the forecasting results using the least square method close to the realization of sales, the difference forecasting with sales realization January is very small in the Banjarnegara region, namely, small size 1.47 bales, responsibility 1.04 bales, large 0.61 bales, jumbo 0.20 bales, super 0.08 bales.
ANALISIS PERSEDIAAN LANTING DENGAN METODE ECONOMIC ORDER QUANTITY PADA TIEN SNACK DAN MEKAR ASIH KUWARASAN Suwandi, Eko Darmawan
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

Supplies a wealth of companies that have an important role in business operations, so the company need to make proactive management, which means that the company must be able to anticipate the circumstance and challenges of inventory management in order to achieve the ultimate objective, which is to minimize the total cost to be incurred by the company for inventory handling. The purpose of study this was to determine the number of orders and inventory costs lanting in Tien Snack and Mekar Asih method Economic Order Quantity (EOQ). This study was conducted with data collection through observation. The result showed the number of inventory lanting Tien Snack been effective in meeting consumer demand for the company does not run out of raw material inventory and total inventory cost by using Economic Order Quantity (EOQ) is smaller than the method used by the company, but the result of research on Mekar Asih shows how much less effective whwn using Economic Order Quantity (EOQ) for the cost of supllies tend to be more expensive than existing methods existing companies. This is because Mekar Asih determine ordering cost with constan number for each message. Keyword: Inventory, EOQ.
ANALISIS EFEKTIVITAS DAN EFISIENSI PELAKSANAAN ANGGARAN BELANJA BADAN PERENCANAAN PEMBANGUNAN DAERAH (BAPPEDA) KABUPATEN KEBUMEN Mispiyanti, Mispiyanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

One important aspect in improving the performance of the regional government is through local development planning policy and sustainable quality. BAPPEDA function and role as one of the local technical institute which is the task of supporting elements of regional heads, to carry three (3) obligatory functions that must be implemented, namely the affairs of spatial planning, development  planning and statistical affairs. The government budget related to the process of determining the amount of the allocation of funds for each program and activity monetary terms in the use of funds belonging. . The purpose of this study was to determine the effectiveness and efficiency of budget execution of Kabupaten Kebumen Bappeda in 2011-2014 in terms of the absorption of the budget used by the Agency for implementing program/activities aimed Kabupaten Kebumen public.   The results showed that the effectiveness of budget execution Bappeda from 2011 until 2014 is said to be effective despite the volatile situation . Effectiveness of budget shows the percentage of 96.52 % , 94.87 % , 94.06 % , 95.88 % for 4 consecutive years . Direct expenditure budget for the programs also show the overall effective rate . Besides the efficient use of the budget in 2011 to 2014 is also said to be very efficient . Although there is a tendency in each year decreased the level of efficiency   Keywords: Effectiveness, Efficient, Budget.  
PERHITUNGAN TITIK IMPAS (BREAK EVENT POINT) DENGAN METODE MARGIN KONTRIBUSI SEBAGAI ALAT PERENCANAAN LABA suprajitno, Dwi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 2 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

Calculation of break even or recoup their calculation or computation known as the break-even points 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 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 managemen wants to know the breakeven sales quantity, the amount of the total countribution margin should be equal to the total amount of fixed cost. Bakers "Bayu Sari" Petanahan is a manufacturing company engaged in the production of the production of bread. This company is mass produced bread and orders from consumers either in bulk or small. Therefore the company requires the calculation of the break-even point in order to generate accounting information useful for short-term profit planning.   Keywords: break-even point, fixed costs, variable costs, contribution margin
PENILAIAN KINERJA KEUANGAN PT. PEMBANGUNAN JAYA ANCOL TBK DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA) suprajitno, Dwi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 2 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

PENILAIAN KINERJA KEUANGAN PT. PEMBANGUNAN JAYA ANCOL TBK DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA)

Page 4 of 18 | Total Record : 180

 2   3   4   5   6 

Filter by Year

2014 2021


Reset
Filter By Issues
All Issue Vol 10 No 2 (2021): JIAK Vol 10 No 1 (2021): JIAK Vol 9 No 2 (2020): JIAK Vol 9 No 1 (2020): JIAK Vol 8 No 2 (2019): JIAK Vol 8 No 2 (2019): JIAK Vol 8 No 1 (2019): JIAK Vol 8 No 1 (2019): JIAK Vol 7 No 2 (2018): JIAK Vol 7 No 2 (2018): JIAK Vol 7 No 1 (2018): JIAK Vol 7 No 1 (2018): JIAK Vol 6 No 2 (2017): JIAK Vol 6 No 2 (2017): JIAK Vol 6 No 1 (2017): JIAK Vol 6 No 1 (2017): JIAK Vol 5 No 2 (2016): JIAK Vol 5 No 2 (2016): JIAK Vol 5 No 1 (2016): JIAK Vol 5 No 1 (2016): JIAK Vol 4 No 2 (2015): JIAK Vol 4 No 2 (2015): JIAK Vol 4 No 1 (2015): JIAK Vol 4 No 1 (2015): JIAK Vol 3 No 2 (2014): JIAK Vol 3 No 2 (2014): JIAK More Issue