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SURTI MILARISA
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INDONESIA
ACCOUNTIA JOURNAL Accounting Trusted, Inspiring, Aunthentic Journal
ISSN : 26228270     EISSN : 26205335     DOI : -
Core Subject : Economy,
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
Search results for , issue "Vol 3 No 02 (2019): Accountia Journal Volume 3 No.02 Oktober 2019" : 8 Documents clear
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BERAU GANIE, DJUPIANSYAH
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 02 (2019): Accountia Journal Volume 3 No.02 Oktober 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.359 KB) | DOI: 10.35915/accountia.v3i02.381

Abstract

The purpose of this study is to analyze the extent of the application of SAP in local government financial reporting and how the effect of its application to the quality of financial reports on the local government of Berau Regency. This research uses data analysis method with Partial Least Square (PLS) approach. The Effect of SAP Implementation on Relevant Variables in LKPD Berau District has a significant positive effect. The Effect of SAP Implementation on Reliable Variables in LKPD Berau District has a significant positive effect. It can be seen from the t-statistic value which is greater than 2.131 which is 5.532. Thus, the H3 hypothesis in this study was accepted. The effect of SAP Application on Understandable variables in the Berau District LKPD has a significant positive effect on the construction can be compared to the Berau District LKPD. This can be seen from the t-statistic value which is smaller than 2.131 which is 1.689. Thus, the H4 hypothesis in this study was rejected.   Tujuan dari penelitian ini adalah untuk menganalisis sejauh mana penerapan SAP dalam pelaporan keuangan pemerintah daerah dan bagaimana efek penerapannya terhadap kualitas laporan keuangan pada pemerintah daerah Kabupaten Berau. Penelitian ini menggunakan metode analisis data dengan pendekatan Partial Least Square (PLS). Pengaruh Implementasi SAP terhadap Variabel yang Relevan di LKPD Kabupaten Berau memiliki efek positif yang signifikan. Pengaruh Implementasi SAP terhadap Variabel Yang Dapat Diandalkan di LKPD Kabupaten Berau memiliki efek positif yang signifikan. Hal ini dapat dilihat dari nilai t-statistik yang lebih besar dari 2,131 yaitu 5,532. Dengan demikian, hipotesis H3 dalam penelitian ini diterima. Pengaruh Aplikasi SAP terhadap variabel yang Dapat Dipahami di Kabupaten Berau, LKPD memiliki pengaruh positif yang signifikan terhadap konstruksi yang dapat dibandingkan dengan LKPD Kabupaten Berau. Hal ini dapat dilihat dari nilai t-statistik yang lebih kecil dari 2,131 yaitu 1,689. Dengan demikian, hipotesis H4 dalam penelitian ini ditolak.  
SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN MANAJEMEN PT INDO PUSAKA BERAU NURHIDAYATI, SAFITRI; SYAM, RIZKI AMELYA
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 02 (2019): Accountia Journal Volume 3 No.02 Oktober 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.189 KB) | DOI: 10.35915/accountia.v3i02.382

Abstract

This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor costs, and factory overhead costs at PT Indo Pusaka Berau Tanjung Redeb is a favorable difference. The results showed that the difference in the cost of producing MWh electricity at PT Indo Pusaka Berau Tanjung Redeb in 2018, namely the difference in the price of raw material costs Rp. 548,029.80, - is favorable, the difference in quantity of raw materials is Rp. 957,216,602, - is (favorable) , the difference in direct labor costs Rp 2,602,642,084, - is (unfavorable), and the difference in factory overhead costs Rp 8,807,051,422, - is (favorable) This shows that the difference in the overall production cost budget is favorable or profitable. This beneficial difference shows that the company is really able to reduce production costs optimally in 2018.  
ANALISIS RASIO AKTIVITAS DAN PROFITABILITAS PADA CV MEGA MARSAILO DITANJUNG REDEB FATMAWAR, FATMAWAR
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 02 (2019): Accountia Journal Volume 3 No.02 Oktober 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.696 KB) | DOI: 10.35915/accountia.v3i02.383

Abstract

Analysis of Activity and Profitability Ratios at CV Mega Marsailo at Tanjung Redeb Berau.The purpose of writing this thesis is to find out more clearly about the financial performance of CV Mega Marsailo in Tanjung Redeb from 2015 to 2017. The analytical tool used is the calculation of the ratio of activity and profitability. Based on the results of the study there was no increase in the ratio of assets and profitability in 2015-2017, the hypothesis was rejected. Suggestions companies must be able to increase sales on a large scale with the aim to increase the amount of revenue that has an effect on increasing company profits. Calculation of activity and profitability ratios using total assets turnover (2015 = 4.93 times, 2016 = 12.23 times, 2017 = 10.03 times), accounts receivable turnover (2015 = 0 times, 2016 = 0 times, 2017 = 273, 03 times), Net Profit Margin (2015 = 15.65%, 2016 = 70.5%, 2017 = 3.67%), Return On Investment (2015 = 77.19%, 2016 = 86.28%, 2017 = 36.84%), and Return On Equety (2015 = 71.33%, 2016 = 81.18%, 2017 = 36.28%).
PENGARUH KOMPETENSI, INDEPENDENSI DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH SULFIANTY, SULFIANTY
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 02 (2019): Accountia Journal Volume 3 No.02 Oktober 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.79 KB) | DOI: 10.35915/accountia.v3i02.384

Abstract

The role of internal auditors is needed to encourage the realization of good and clean governance. This study aims to determine the effect of competence, independence and accountability on inspectorate audit quality in regional financial supervision. Population in this study are all civil servants Inspectorate of Pohuwat Regency. The sample selection method in this study is the saturated or census sampling method. The results of this study indicate that independence and accountability have an influence on audit quality both partially and simultaneously.   Peranan auditor internal sangat diperlukan untuk mendorong terwujudnya tata pemerintahan yang baik dan bersih. Penelitian ini bertujuan untuk mengetahuipengaruh kompetensi, independensi dan akuntabilitas terhadap kualitas audit inspektorat dalam pengawasan keuangan daerah.Populasi dalam penelitian ini adalah seluruh PNS Inspektorat Kabupaten Pohuwato.Metode pemilihan sampel dalam penelitian ini adalah metode sampling jenuh atau sensus.Hasil penelitian ini menunjukkan bahwa kompetensi, independensi dan akuntabilitas memiliki pengaruh terhadap kualitas audit baik secara parsial maupun secara simultan.
ANALISIS KINERJA BADAN USAHA MILIK DESA (BUMDES) DIDESA POHUWATO KABUPATEN POHUWATO SARI, PURNAMA; UMMUR, SRI WAHYUNI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 02 (2019): Accountia Journal Volume 3 No.02 Oktober 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.608 KB) | DOI: 10.35915/accountia.v3i02.385

Abstract

This study aims to analyze the performance of village-owned enterprises (BUMDes) in terms of service aspects. analyze the Performance of Village-Owned Enterprises (BUMDes) in terms of the Accountability Aspect. analyze the Performance of Village-Owned Enterprises (BUMDes) in terms of aspects of improving living standards. And to analyze the Performance of Village-Owned Enterprises (BUMDes) in terms of compliance with the Law has been implemented. The research method used is a qualitative research method using research informants. The results of the research show that service performance, profitability and sustainability related to operational standards are good, it is necessary to improve the quality and quantity of management and administration training for managers or administrators as well as supervision from parties in the Village Community Empowerment Agency (BPMD), so that it remains created service standards that remain flexible but have authority, strict and selective boundaries and are able to find the best solution in each case. Performance Aspect of Accountability and Village Asset Development The conclusion is that the asset management strategy (increased accountability) undertaken by BUMDES in Pohuwato Village has contributed and can increase village income. Performance Performance Improvement Aspects can be concluded that the presence of BUMDes in the Village of Pohuwato has added income for the management, commissioners and also the people involved, and has been able to reduce the number of unemployed young people in the village, especially fishing communities who live on the coast. In addition, the existence of fishermen depots and fishing stalls in Pohuwato Village can indirectly save fishermen's transportation costs. Compliance with the Laws and Regulations of BUMDes management has been carried out in accordance with financial reporting, service, and SHU distribution has been carried out according to regulations. Penelitian ini bertujuan Untuk menganalisis Kinerja Badan Usaha Milik Desa (BUMDes) ditinjau dari Aspek Pelayanan.  menganalisis Kinerja Badan Usaha Milik Desa (BUMDes) ditinjau dari Aspek Akuntabilitas. menganalisis Kinerja Badan Usaha Milik Desa (BUMDes) ditinjau dari Aspek Peningkatan Taraf Hidup. Dan Untuk menganalisis Kinerja Badan Usaha Milik Desa (BUMDes)  ditinjau dari Aspek Ketaatan terhadap Undang-undang telah dilaksanakkan. Metode penelitian yang digunakan adalah metode penelitian kualitatif dengan menggunakan informan penelitian. Hasil penelitian menunjukkan pada Kinerja Pelayanan, Keuntungan dan Keberlanjutan terkait standar operasional sudah baik, maka perlu ditingkatkan kualitas dan kuantitas pelatihan-pelatihan manajemen dan administrasi untuk para pengelola atau pengurus juga dilakukan pengawasan dari pihak di Badan Pemberdayaan Masyarakat Desa (BPMD), agar tetap tercipta standar pelayanan yang tetap fleksibel namun memiliki wibawa, batasan-batasan tegas dan selektif serta mampu mencari solusi terbaik dari setiap kasus. Kinerja Aspek Akuntabilitas dan Perkembangan Aset Desa diperoleh  kesimpulan bahwa Strategi manajemen aset (peningkatan akuntabilitas) yang telah dilakukan oleh BUMDES di Desa Pohuwato ini telah berkontribusi sekaligus dapat meningkatkan pendapatan desa. Kinerja Aspek Peningkatan Taraf Hidup dapat disimpulkan bahwa dengan hadirnya BUMDes di Desa Pohuwato telah menambah penghasilan bagi pengurus, komisaris dan juga masyarakat yang terlibat, serta telah mampu mengurangi jumlah pengangguran anak muda yang ada di desa terutama masyarakat nelayan yang tinggal di pinggiran pantai. Selain itu juga dengan adanya depot nelayan dan kios nelayan di Desa Pohuwato secara tidak langsung dapat menghemat biaya transportasi nelayan. Ketaatan terhadap Peraturan Perundang-Undangan pengelolaan BUMDes telah dilakukan sesuai dengan pelaporan keuangan, pelayanan, dan pembagian SHU telah dilaksanakan sesuai peraturan.  
PENGARUH SANKSI PAJAK DAN PELAYANAN KANTOR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN, PENYULUHAN DAN KONSULTASI PERPAJAKAN KABUPATEN POHUWATO MUSLIMIN, KARTINI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 02 (2019): Accountia Journal Volume 3 No.02 Oktober 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.801 KB) | DOI: 10.35915/accountia.v3i02.386

Abstract

This research aims to analyze the effect of Tax Sanctions on Personal Taxpayer Compliance. analyze the effect of the Tax Service Services on the Compliance of Individual Taxpayers and to analyze the effect of Tax Sanctions and the Tax Office Services on the Compliance of Personal Taxes. The research method used is multiple regression analysis. The results showed that the Tax Sanction Variable had a positive and significant effect on the compliance of individual taxpayers in Pohuwato Regency KP2KP. The Tax Office service variable has a positive and significant effect on the compliance of personal taxpayers in the Pohuwato Regency KP2KP. Variable tax sanctions and tax office services have a positive and significant effect on the compliance of individual taxpayers in Pohuwato Regency KP2KP. Penelituan ini bertujuan Untuk menganalisis pengaruh Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi. menganalisis pengaruh Pelayanan Aparat Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi dan Untuk menganalisis pengaruh Sanksi Pajak dan Pelayanan Kantor Pajak terhadap Kepatuhan Wajb Pajak Orang Pribadi. MeTode penelitian yang di gunakan dengan metode analisis regresi berganda. Hasil penelitian menunjukkan Variabel Sanksi Pajak memiliki pengaruh positif dan signifikan terhadap Kepatuhan wajib pajak orang pribadi di KP2KP Kabupaten Pohuwato. Variabel Pelayanan kantor Pajak memiliki pengaruh positif dan signifikan terhadap Kepatuhan wajib pajak oraang pribadi di KP2KP Kabupaten Pohuwato. Variabel sanksi pajak dan pelayanan kantor pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi yang ada di KP2KP Kabupaten Pohuwato.    
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN FRAUD BAKU, AGUS; NURHIDAYAH, NURHIDAYAH
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 02 (2019): Accountia Journal Volume 3 No.02 Oktober 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.096 KB) | DOI: 10.35915/accountia.v3i02.388

Abstract

The purpose of this study is to find out empirical verification of the influence of factors in attributive justice, procedural justice, interactional justice, enforcement of regulations, effectiveness of internal control, commitment and organizational ethical culture on fraud tendencies at the Marisa Sub-District Office, Pohuwato District. The analytical method used is multiple regression. The results showed that the majority of civil servants working in the Marisa Sub-District Office, Pohuwato District, perceive distributive justice, procedural justice and interactional justice to be in the fair category, regulation enforcement is in the very upright category, the effectiveness of internal control is in the very effective category, organizational commitment is in the very category of commitment and organizational ethical culture it is in the ethical category, while perceptions of the tendency of fraud are in the very rare category. The perception of distributive justice does not have a significant influence on the tendency of fraud. Perceptions of procedural justice did not have a significant influence on the tendency of fraud, meaning that the perception of civil servants in the Marisa Sub-District Office of Pohuwato District was related to procedural justice which was felt to not have an impact on the tendency of fraud. Perception of interactional justice has a negative and significant effect on the tendency of fraud, this result means that the higher the perception of civil servants in the Marisa Sub-District Office of Pohuwato District related to interactional justice, the lower the tendency of employees to commit fraud. Perception of regulation enforcement has a negative and significant effect on the tendency of fraud. Perception of the effectiveness of internal control has a negative and significant effect on the tendency of fraud. Perception of organizational commitment has a negative and significant effect on the tendency of fraud. Perceptions of organizational ethical culture have a negative and significant effect on trends in fraud. Penelitian ini bertujuan adalah untuk mengetahui memberikan verifikasi empiris pengaruh faktor keadilan ditributif, keadilan prosedural, keadilan interaksional, penegakan peraturan, keefektifan pengendalian intern, komitmen dan budaya etis organisasi terhadap kecenderungan fraud pada Kantor Camat Marisa Kabupaten Pohuwato. Metode analisis yang digunakan yaitu regresi berganda. Hasil penelitian menunjukkan Sebagian besar pegawai negeri sipil yang bekerja pada  Kantor Camat Marisa Kabupaten Pohuwato mempersepsikan keadilan distributif, keadilan prosedural dan keadilan interaksional berada dalam kategori adil, penegakan peraturan berada dalam kategori sangat tegak, keefektifan pengendalian internal berada dalam kategori sangat efektif, komitmen organisasi berada dalam kategori sangat komitmen dan budaya etis organisasi berada dalam kategori etis, sedangkan persepsi tentang kecenderungan kecurangan berada dalam kategori sangat jarang terjadi. Persepsi keadilan distributif tidak memiliki pengaruh yang signifikan terhadap kecenderungan kecuranganPersepsi penegakan peraturan berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan. Persepsi keefektifan pengendalian internal berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan. Persepsi komitmen organisasi berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan. Persepsi budaya etis organisasi berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan.    
GOOD COORPORATE GOVERNANCE PERBANKAN DI INDONESIA IBRAHIM, IBRAHIM
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 02 (2019): Accountia Journal Volume 3 No.02 Oktober 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.697 KB) | DOI: 10.35915/accountia.v3i02.389

Abstract

The purpose of this study was to examine and analyze the influence of company characteristics on corporate Cooroorate Governance in the banking industry in Indonesia. Where the company's characteristics include the structure of bank ownership, asset structure, company size and company age. This study uses a quantitative approach with panel data observations. The object under study is the company's performance. Data collection techniques were carried out using annual reports with a total sample of 266 banks registered at Bank Indonesia and selected based on the purposive sampling method. The analytical method used is linear regression analysis which is processed using SPSS version 21. The results showed that the structure of bank ownership has a significant effect on Coorpoorate Governance, bank company size has a significant effect on Coorpoorate Governance, the age of the company has a significant effect on Coorpoorate Governance. Tangible assets banks do not have a significant effect on Coorpoorate Governance. This is because creditors do not want to take risks on large projects because tangible assets owned by banks are relatively small. Tujuan Penelitian ini untuk menguji dan menganalisis pengaruh karakteristik perusahaan terhadap Coorpoorate Governance  perusahaan pada industri perbankan di indonesia. Dimana karakteristik perusahaan  meliputi struktur kepemilikan bank, Struktur asset, ukuran perusahaan dan umur perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan pengamatan bersifat data panel. Objek yang diteliti adalah kinerja perusahaan. Teknik pengumpulan data dilakukan menggunakan laporan tahunan  dengan jumlah sampel penelitian sebanyak 266 bank yang terdaftar di bank Indonesia dan dipilih berdasarkan metode purposive sampling. Metode analisis yang digunakan adalah analisis regression linear yang diolah menggunakan program SPSS versi 21. Hasil penelitian menunjukkan bahwa struktur kepemilikan bank berpengaruh signfikan terhadap Coorpoorate Governance, ukuran perusahaan bank berpengaruh signifikan terhadap Coorpoorate Governance, umur perusahaan berpengaruh signifikan terhadap Coorpoorate Governance.sedangkan  struktur asset (asset tangible) bank tidak berpengaruh signifikan terhadap Coorpoorate Governance. Hal ini dikarenakan kreditur tidak ingin mengambil resiko terhadap proyek yang besar dikarenakan asset tangible yang dimiliki oleh bank adalah relative kecil.  

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