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SURTI MILARISA
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INDONESIA
ACCOUNTIA JOURNAL Accounting Trusted, Inspiring, Aunthentic Journal
Published by STIE Muhammadiyah Tanjung Redeb
ISSN : 26228270     EISSN : 26205335     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
This journal is a scientific journal that presents original articles about the latest knowledge, research and development information in accounting. The focus of this journal relates to any aspect of accounting.
Arjuna Subject : -
Articles 5 Documents
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Search results for , issue " Vol 1 No 01 (2017): Vol 01 No 1 (2017): Accountia Journal Volume 1 No 1 April 2017" : 5 Documents clear
EVALUASI FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PPh ORANG PRIBADI MILARISA, SURTI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 01 (2017): Vol 01 No 1 (2017): Accountia Journal Volume 1 No 1 April 2017
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

The purpose of this study is to evaluate factors influencing acceptance of personal people income tax ( PPH OP) during range of time 2004-2006 as well as giving solution concerning efforts able to be done to increase. The analysis method that used is descriptive technique with model of interaktif.   From result of data analysis indicate that factors influencing acceptance of PPH OP is too high tariff, Notice ( impractical and complicated SPT) and also tax officer image which have come too far unintentionally expand ugly in society.  To overcome the problems, require to performed a taxation socialization and counselling intensively with a purpose so that taxpayer understand and comprehend applied governments policy about tariff and SPT and also to vanish ugly image of tax officer expanding in society so that acceptance of PPH OP can reach maximally.
ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PADA PT AGUNG BUANA REJEKI DI TANJUNG REDEB RAHMAWATI, RAHMAWATI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 01 (2017): Vol 01 No 1 (2017): Accountia Journal Volume 1 No 1 April 2017
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

Financial Performance Analysis Based on Liquidity, Solvency and Profitability Ratio in PT Agung Buana Rejeki at Tanjung Redeb, the purpose of the research is to know the financial performance of PT Agung Buana Rejeki through financial statement analysis using liquidity ratio method, solvency ratio and profitability ratio.  The results showed that the financial performance of PT Agung Buana Rejeki from measurement of  liquidity ratio showed good results with where the company is in good condition and very able to pay off its short term debt. In the solvency ratio assessment there is an increase in debt to asset ratio of 3% and debt to equity ratio of 3% in 2015, due to the purchase of fixed assets. However, the increase is not so significant that PT Agung Buana Rejeki is able to pay off all debts if the company is liquidated. From the rationale of the profitability ratio shows that PT Agung Buana Rejeki has not been able to perform the efficiency of the costs incurred in the company this is evidenced from the decline in net profit margin from 35% in 2014 to 23% in 2015. In addition PT Agung Buana Rejeki has not been able to optimize The use of assets and capital in earning profit targeted by company management is evidenced by a decrease in ROI from 23% in 2014 to 14% in 2015, and a decrease in ROE from 25% in 2014 to 15% by 2015.
ANALISIS PENERAPAN METODE PENYUSUTAN AKTIVA TETAP DAN PENGARUHNYA TERHADAP LABA CV. AL- GAZALI DI KABUPATEN BERAU MUNAWAROH, SITI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 01 (2017): Vol 01 No 1 (2017): Accountia Journal Volume 1 No 1 April 2017
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

Analysis of Application of Depreciation Method of Fixed Assets to Profit CV. Al-Gazali In the District of Berau. The purpose of this study is to find out how much profit from each method on the CV. Al-Gazali. The data obtained is a breakdown of the budget cost from the year of development that is 2014-2015 which is used as a reference in determining the factors of the method depreciation. With the above purposes, the analytical instrument used in this study are the Method of Depreciation of Fixed Assets, balance sheet and Income Statement. Depreciation Cost of Standard of Fixed Assets as a whole by 2014 According to CV. AlGazali in Berau District is  amount Rp. 57.775.000, - with accumulated depreciation of  amount Rp. 617.825.000, -. Thus, a budget  of that company that is setting  in accordance with the current economic situation, Therefore, the sales results can increase production well and direct the workforce in order to perform their duties more effectively and efficiently.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS PADA DINAS PENDAPATAN DAERAH KABUPATEN BERAU NURHIDAYATI, SAFITRI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 01 (2017): Vol 01 No 1 (2017): Accountia Journal Volume 1 No 1 April 2017
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

Analysis of Accounting Information System of Cash Receipts at Regional Revenue Office of Berau District. The purpose of this study is to know clearly about the implementation of accounting information system cash receipts in the District Revenue Office of Berau , the method of analysis used qualitative descriptive analysis method.        Based on the results of the analysis can be concluded that rejection of  the hypothesis in this study because it is evident that the accounting information system cash receipts at the Regional Revenue Office of Berau District is in accordance with Regulation of Government Number 13 of 2006. There are advantages in the implementation of accounting information system cash receipts, namely: The order is printed and the document has been well archived by the authorized officer.       The use of accounting note is suitable conformity with the existing accounting information standard, which contains a summary of transactions that occurred during a certain period, Therefore, to facilitate the discovery of non-conformity of account balances in the accountancy.
ANALISIS PENGENDALIAN PIUTANG TERHADAP RESIKO PIUTANG TAK TERTAGIH PADA CV. TEGUH HARAPAN DI KABUPATEN BERAU MURSIDIN, MURSIDIN
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 01 (2017): Vol 01 No 1 (2017): Accountia Journal Volume 1 No 1 April 2017
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

Analysis of Accounts Receivable Management against Risk of Doubtful Accounts at CV. Teguh Harapan in Berau District. The purpose of this study is to analyze the control of accounts receivable against the risk of bad debts on the CV. Teguh Harapan in Berau District. The analytical method used is descriptive method that is analyzing data by determining, collecting, clarifying, analyzing and interpreting  therefore are  able to produce a clear description for  controlling  the accounts receivable to the risk of bad debt.   Based on the results of the analysis can be concluded that CV. Teguh Harapan has established a credit policy in accordance with the prevailing provisions regarding the credit terms, credit standards and billing policies.   Teguh Harapan applies 5C (Capacity, Character, Capital, Collateral, Condition). CV policy. Teguh Harapan in controlling the receivables is by estimating the bad debts of 7%. From the method of allowance for doubtful accounts and the determination of uncollectible accounts receivable loss using loss of accounts receivable and age analysis of receivables, it can be seen that the amount of bad debts in Year 2015 amounted to 6.72% of total receivables. Thus, it can be concluded that the control of bad debts for CV. Teguh Harapan was solved.  

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