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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 180 Documents
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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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Abstract

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
PENENTUAN HARGA JUAL DENGAN MENGGUNAKAN PENDEKATAN COST PLUS Retnosari, Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 2 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

This study aims to determine the selling price on the production of raffia and straw. The study authors used cost plus method, as cost plus method is considered appropriate in determining the selling price. The research was conducted in the CV. Sumber Cahaya Abadi district. Karanganyar. Method of data collection conducted by the authors using the method of observation, interviews, documentation, and literature. Data analysis is to calculate the selling price and cost plus methods.             Results of research conducted at the CV. Sumber Cahaya Abadi shows that the selling price and profit generated different. Based on this, it is important that the calculation of the sale price to cost plus method to determine the selling price will be on the market that can achieve the desired profit. Keyword: selling price cost plus method.
PERHITUNGAN PERBANDINGAN SELISIH BIAYA PRODUKSI DENGAN METODE SATU SELISIH, DUA SELISIH, TIGA SELISIH DAN BOP VARIABLE COSTING Suwandi, Eko Darmawan
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 2 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

PERHITUNGAN PERBANDINGAN SELISIH BIAYA PRODUKSI DENGAN METODE  SATU SELISIH, DUA SELISIH, TIGA SELISIH DAN BOP VARIABLE COSTING
PERHITUNGAN PERBANDINGAN SELISIH BIAYA PRODUKSI DENGAN MENGGUNAKAN MODEL DUA SELISIH DAN MODEL TIGA SELISIH Astuti, Susi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 2 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

The calculation of the difference between the cost of production or cost of production deviation calculation is one that aims to management. The calculation is one of the means of controlling production costs. Controlling the cost of production is by comparing the cost of  a standard that has been set by the company with its actual cost. From these calculations, the management can determine the cost of parts that deviate both favorable or unfavorable nature and under thw control of anyone. And to know the control of production costs and the impact on gross profit of an enterprise             Difference in cost of production is profitable if the costs of production standards set larger than te actual production cost. While the difference in the cost of production is not profutable I the costs of production standars set smaller then the actual prodction cost. CV Sumber Cahaya Abadi is one of the manufacturing company engaged in the production  with output in the raffia and straw. This CV are mass produces raffia and straw in bulk and serve orders from customers in both the large and small parties. Therefore the company requires the calculation of the difference in production cost analysis that generates accounting information useful in controlling production costs. Recommendations can be given is monitoring the company must keep records of the cost of production in order to avoid further mistakes cost allocation and corporate presentation can further improve the control of production costs to profits by arranging periodic activity reports so that companies can get more optimal profits and had to check periodically to record the presentation of the allocation of costs in order to obtain maximum gross profit.   Keywords : Production Cost, Analysis of the Diifference in Production Cost, Production Cost Control.
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

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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.
POTENSI EKONOMI PENGGUNAAN BAHAN BAKAR MINYAK (Studi Kasus Universitas Diponegoro) Indriani, Astiwi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 1 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.427 KB) | DOI: 10.32639/jiak.v7i1.268

Abstract

This research want to investigate the economic potential of the use of fuel oil with research object at Diponegoro University. This research was conducted to know the potential of oil fuel usage in the campus area, the potential cost to fulfill the requirement of fuel oil and analyze the influence of the number of vehicle and the type of vehicle variable to the fuel consumption as well as the average difference of fuel consumption between the type of motorcycle and cars.The analysis technique used is quantitative descriptive analysis to find out the potential use and cost of fuel oil; also used multiple linear regression analysis and t-test different to analyze average difference of fuel consumption between motorcycle and car.The results of the analysis show that the potential use of fuel reaches 1987,7 liters for the nearest distance and 5331,5 liters for the furthest distance with potential cost of each reach 13 million rupiah and 35 million rupiah every 5 hours/week. Show that campus has a very high potential in the absorption of fuel. Then the percentage of vehicle users is mostly contributed by vehicles with vehicle code : H (42%), B (10%), and K (9%). The Results of multiple linear regression analysis with t test showed that the number of vehicles and vehicle types variable partially have a significant positive effect on the use (consumption) of fuel. Adjusted R square value of 94.7% and the rest 5.3% is influenced by other factors. T-test different results indicate that there are differences in fuel consumption between types of motorcycle and cars.Keywords: Number of vehicles, Type of Vehicle, Economic Potential of Fuel Oil Usage.
PENGARUH DIMENSI SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA MALAYSIA Retnosari, Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 1 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.697 KB) | DOI: 10.32639/jiak.v7i1.269

Abstract

This study aims to analyze sustainabilty dimensions of sustainability reporting positive effect on the financial performance of companies in Malaysia. This research is quantitative method of the archival research. Furthermore sampling in this study using purposive sampling and this research using descriptive analysis and multiple regression analysis.This study found existing positive influence dimensions of sustainability reporting which consists of the economic, environmental, labor, human rights, social and product responsibility on the financial performance in the company's Malaysia.Key words: corporate social responsibility, sustainability, financial performance

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