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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 8 Documents
 1 
Search results for , issue " Vol 3 No 01 (2019): Accountia Journal Volume 3 No.01 April 2019" : 8 Documents clear
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA USAHA DAGANG MEGAH MAKMUR FURNITURE DI TANJUNG REDEB RIYANI, DIAH; ROSDIANA, ROSDIANA
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 01 (2019): Accountia Journal Volume 3 No.01 April 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

The purpose of this study is to find and analyze whether the cash accounting information system applied in UD stately prosperous furniture were accurate according to the accounting theory. Data analysis that used in this research was descriptive. Analysis technique with data and information collection and analysis done by information on the cash accounting information system according to the interviews and documentation, studies and review the data and information about the cash, outlines the cash accounting system in accordance with a literature study that is. Based on the result of the research by writer to know and analyze that information system accounting sales cash applied in UD Megah Makmur Furniture di Tanjung Redeb we root whose theories learned and the outline performed on chapters before, the writers can take conclusion that the cash sales in UD Megah Makmur Furniture has been good enough .This is proven by: a) the piece that responsible for duty, b) the documents that used, c) a note that used, d) a network of procedure, e) flowcharts, f) the division of authority.  
ANALISIS PENCAPAIAN LABA PADA PT POS INDONESIA (PERSERO) TANJUNG REDEB SE.M.Si., SITI MUNAWAROH; PARAMITA, UTAMI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 01 (2019): Accountia Journal Volume 3 No.01 April 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

The purpose of this study was to find out and analyze the achievement of profit targets at PT Pos Indonesia (Persero) Tanjung Redeb. The unit of analysis in this study is PT Pos Indonesia (Persero) Tanjung Redeb, having its address at Jalan Pemuda No. 542 Tanjung Redeb. The population in this study is the financial statements at PT Pos Indonesia (Persero) Tanjung Redeb since the establishment of the company in 1983 until 2017. The samples in this study are financial statements and expense reports at PT Pos Indonesia (Persero) Tanjung Redeb for the period of 2016 and 2017. Methods of data collection in this study are observation, documentation, literature study. The results of this study are that the contribution margin in 2016 was Rp 2,846,225,712 and the contribution margin ratio was 71.47%, in 2017 the contribution margin was Rp 2,683,035,593 with a contribution margin ratio of 69.41%. Degree of operating leverage in 2016 is 12.00 and 2017 is 8.00. Break event points in 2016 were Rp. 3,661,443,572 and in 2017 were Rp. 3,410,375,567. The margin of safety in 2016 was IDR 320,985,897 with the percentage being 8.06% and in 2017 the margin of safety was IDR 455,077,084 with a percentage of 11.77%. The sales target for 2016 is Rp. 3,961,944,433 and in 2017 is Rp. 3,840,010,473.
ANALISIS PENERAPAN AKUNTANSI AKTIVA TETAP PADA PT MANDALA MULTIFINANCE, TBK. CABANG BERAU SYAPRUDIN, SYAPRUDIN; RUSTAN, RUSTAN
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 01 (2019): Accountia Journal Volume 3 No.01 April 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

The purpose of this study was to determine the suitability of the application of fixed asset accounting used by PT Mandala Multifinance, Tbk. Berau Branch with the accounting principles contained in the Statement of Financial Accounting Standards (PSAK). To analyze testing the hypothesis used a comparative method, by comparing the treatment of fixed assets according to the company with the treatment of fixed assets according to PSAK No.16. The results show that PT Mandala Multifinance, Tbk. Berau Branch has recorded fixed assets obtained in accordance with the principles of the Statement of Financial Accounting Standards (PSAK) No.16. In terms of depreciation of PT Mandala Multifinance, Tbk. Berau Branch records that for depreciation expenses using the straight-line method, the methods and principles carried out by this company are inaccordance with the Statement of Financial Accounting Standards (PSAK) No.16. Presentation and disclosure of fixed assets in the balance sheet and income statement, in accordance with the treatment of fixed assets according to the Statement of Financial Accounting Standards (PSAK) No.16.
DUAL ACCOUNTABILITY : MANIFESTASI AKUNTABILITAS DOMPET DHUAFA SULAWESI SELATAN SE.M.Si., ANDI ZULFAYANI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 01 (2019): Accountia Journal Volume 3 No.01 April 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

Accountability is no longer understood as accountability to the stockholder with the financial statements as the only form of accountability. This research aimed to exploration the understanding and meaning of amil Dompet Dhuafa of South Sulawesi (DD Sulsel) on the values of Zakat, Infak and Sedekah (ZIS), and influence of the meaning to create accountability in DD Sulsel. This research used the spiritual paradigm, with islamic spiritual ethnometodology as the research method. The research results indicated that the values understood and embraced by amil DD Sulsel were the obedience, fairness, caring, and welfare, as the meaning of ZIS values. The four mentioned values were internalized and crystallized into the islamic holy spirit which could inspire amil to become trusty, professional, and accountable in implementing accountabilitty in the management of ZIS in DD Sulsel. The accountability in the management of ZIS in DD Sulsel was a dual accountability, i.e the islamic spiritual accountability and the social accountability. In practice, the dual acoountability is implemented by the spirit of ihsan.
PENGGUNAAN MODEL CAPITAL ASSET PRICING MODEL (CAPM) DAN ARBITRAGE PRICING THEORY (APT) DALAM PENGAMBILAN KEPUTUSAN INVESTASI PADA SUB SEKTOR FARMASI DI BURSA EFEK INDONESIA APRIKA, IIN; SE.M.Si., NURHAYATI OLII
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 01 (2019): Accountia Journal Volume 3 No.01 April 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

This study aims to describe the application of the Capital Asset Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) models in making stock investment decisions. This study uses descriptive-quantitative research methods. The data collection technique used is documentation, the data source used is primary data obtained from the Indonesia Stock Exchange (IDX). The object of the study was eight companies in the pharmaceutical sub-sector listed on the Indonesia Stock Exchange. Based on the results of the research that has been done, it shows that of the eight sample companies studied using the Capital Asset Pricing Midel (CAPM) model predicting as many as five companies experiencing Overvalued, three companies experience Undervalued, while the Arbitrage Pricing Theory (APT) model predicts an overall of eight companies get a level of stock returns (Ri) smaller than one. For the accuracy of the two models, there is no difference in the accuracy of the Arbitrage Pricing Theory (APT) model and the Capital Asset Pricing Model (CAPM) model.
ANALISIS LAPORAN KEUANGAN BERDASAR PSAK NO. 27 AKUNTANSI PERKOPERASIAN PADA KOPERASI WANITA AL BAROKAH KAMPUNG MERANCANG ILIR SE.M.Si., Dr. DARMONO
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 01 (2019): Accountia Journal Volume 3 No.01 April 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

The aim of this research was to find out whether the Al Barokah Women's Cooperative in Kampong Merancang Ilir Gunung Tabur District had implemented PSAK No. 27 Accounting for Cooperatives for the presentation of cooperative financial statements. The analytical tool used in this study is PSAK No. 27 (Revised 1998) Cooperative Accounting, in PSAK No. 27 stated that the Cooperative Financial Report consists of Balance Sheet, Business Result Calculation, Cash Flow Report, Member Economic Promotion Report and Notes to Financial Statements. From the research data on cooperatives, namely balance sheet and Business Result Calculation for the period of 2016 and 2015 and supporting data in this study, analysis has been carried out in the hypothesis testing of the financial statements using the comparative balance sheet, from the analysis carried out it is known that financial statements presented by cooperatives at the end of 2016 not in accordance with PSAK No. 27 because it only consists of Balance Sheet and Calculation of Business Results, while the cooperative does not make cash flow reports, member economic promotion reports and notes to financial statements. In presenting the balance sheet and calculating the results of the cooperative's operations there are also errors, especially in the case of writing the account name and grouping income and expenses in the Calculation of Business Results.
PENGARUH KOMPETENSI TERHADAP KINERJA BENDAHARA DESA SE.M.Si., HARMIATI HATTA; TRISEPTYA,SE.M.Si., GHALIYAH NIMASSITA
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 01 (2019): Accountia Journal Volume 3 No.01 April 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

The current conditions of regional government officials and treasurers are still low, especially in terms of regional financial management (Sidik 2002). At the level of accountability for financial administration management, the competence of human resources in the village is a major obstacle (Subroto 2009). The capacity of human resources in the village has been uneven so far (Yuliana 2013). Factors that influence the performance of treasurer are competencies needed in the completion of a job. Competence affects employee performance. An employee who has high competencies such as knowledge, skills, abilities, and attitudes that are in accordance with the position he holds is always compelled to work effectively, efficiently and productively. This happens because the competencies possessed by the employee concerned are increasingly able to carry out the tasks assigned to him. The sample in this study was the treasurer as village fund manager in Pinrang district. Each variable has a further indicator, these indicators become the starting point for compiling the questionnaire instrument. The answer from the instrument is then measured by a Likert scale. The results showed that the performance had a positive effect on the performance of the village treasurer. The positive influence of competency on the performance of the village treasurer shows that the higher the competency, the more it will improve the performance of the village treasurer. Therefore, it is necessary to test other variables not examined in this study, such as compensation, leadership or organizational culture.
SISTEM AKUNTANSI PEMBELIAN PERSEDIAAN SUKU CADANG TRUCK HYNO PADA CV MITRA BERSAMA ABADI DI TANJUNG REDEB KABUPATEN BERAU GANIE,SE.M.Si., H DJUPIANSYAH; RAHMANAH, RAHMANAH
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 01 (2019): Accountia Journal Volume 3 No.01 April 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

  The purpose of this study was to find out the Accounting System for Purchasing Spare Parts Inventory at CV Mitra Bersama Abadi in Tanjung Redeb, Berau Regency, was in accordance with the theory of Accounting Systems. While the usefulness that is expected by the author of the results of this study is that it can be used to apply the theory obtained into the real situation contained in the field and as an information material for CV Mitra Bersama Abadi in Tanjung Redeb, Berau Regency. In addition, it is expected that the results of this study can be the next comparison that wants to carry out research on the problem of purchasing accounting systems. Based on the results of the analysis it can be concluded that the accounting system and internal control of purchasing truck hyno spare parts inventory at CV Mitra Bersama Abadi have not been in accordance with the elements of the purchasing accounting system and internal control components. There are still many principles of the purchasing accounting system that have not been able to be applied to CV Mitra Bersama Abadi. This is reflected in the existence of an unclear organizational structure, the existence of a double job between the purchasing function and the acceptance function, the lack of documents used and the absence of document archiving in every function that exists.

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