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Dwi Fitri Puspa
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INDONESIA
Jurnal Kajian Akuntansi dan Auditing
Published by Universitas Bung Hatta
ISSN : 19072473     EISSN : 27218457     DOI : 10.37301/jkaa
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Kajian Akuntansi dan Auditing is peer review journal to diseminating the research and conceptual article in the field of accounting and auditing. The primary topics will published on this journal are : Financial Accounting and Capital Market Management Accounting Public Sector Accounting Taxation Behavioral Accounting Corporate Governance Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
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Search results for , issue "Vol. 17 No. 1 (2022): April 2022" : 6 Documents clear
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DALAM MENUNJANG EFEKTIFITAS PEMBAYARAN GAJI PADA PT SINDO UTAMA JAYA Ferdila Ferdila; Siti Nur Lailiyah
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 1 (2022): April 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.5 KB) | DOI: 10.37301/jkaa.v17i1.59

Abstract

This study discusses payroll accounting information systems, salary calculations and accounting treatment for salary payments at PT. Sindo Utama Jaya. The research was conducted in the Finance and Personnel department at PT. Sindo Utama Jaya. The research method is descriptive qualitative while the data used are qualitative and quantitative data. Sources of data come from primary and secondary data. The payroll accounting system at PT Sindo Utama Jaya is divided into various interrelated processes and procedures. The procedures that make up the payroll accounting system are procedures for recording employee personal data, recording attendance, recording employee overtime time, calculating employee salaries, making salary reports procedures, procedures for making cash out evidence and salary payment procedures. The documents used in the process of the company's payroll system are complete enough according to the theory according to experts, but are not implemented optimally. The salary standards of employees at PT Sindo Utama Jaya have followed the City Minimum Wage standards set by the government. The calculation of attendance hours and employee overtime hours, as well as making payroll reports are still done using a computer with Microsoft Office excel without a payroll application which allows for errors and mistakes in salary calculations. Salary payment system at PT. Sindo Utama Jaya is carried out in two ways, namely transfers to employee accounts and cash payments.
PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN GARMENT YANG TERDAFTAR DI BEI (PERIDO 2015-2019) Zahara Zahara; Kardi Kardi
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 1 (2022): April 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.956 KB) | DOI: 10.37301/jkaa.v17i1.61

Abstract

Profit is very important for a company, although profit cannot be ascertained. Profit changes can determine an increase or decrease in a company's financial performance. Financial ratios are very useful in a company and can also predict the company's financial condition in the future, so that it becomes a guide for investors to make decisions. The purpose of the study was to determine and examine the effect of financial ratios on changes in earnings. The study was conducted on garment manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period by taking a sample of 8 companies, using data before the pandemic period because data for 2020-2021 is not yet available. This study uses secondary data and selected by purposive sampling method. Multiple linear regression tests were used to examine hypotheses. The results of the study show that the Current Ratio (CR), Inventory Turn Over (ITO), Debt to Total Assets Ratio (DAR) and Net Profit Margin (NPM) have no significant effect on changes in profits in garment manufacturing companies listed on the IDX for the 2015-2019 period.
ANALISIS KINERJA KEUANGAN PADA DINAS PEMBERDAYAAN MASYARAKAT DESA PEMBERDAYAAN PEREMPUAN DAN PERLINDUNGAN ANAK KABUPATEN MUSI RAWAS UTARA Suharto Patih; Miki Indika; Ismi Talia
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 1 (2022): April 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.458 KB) | DOI: 10.37301/jkaa.v17i1.62

Abstract

The purpose of this study was to determine the financial performance of the Department of Village Community Empowerment, Women's Empowerment and Child Protection, North Musi Rawas Regency. The data collection method that the author uses in this study is a method of collecting documentation data while the technical data analysis that will be used by the author is descriptive analysis, data analysis by explaining theories related to Financial Performance Analysis at the Village Community Empowerment Service, Women's Empowerment and Child Protection in North Musi Rawas Regency Fiscal Year 2016-. Based on the results of the research, the financial performance of the Village Community Empowerment, Women's Empowerment and Child Protection Office of North Musi Rawas Regency seen from the analysis of spending variance in 2016-2019 in general can be said to be good. This is indicated by the average realization target of 81.06%, and indicated by the absence of expenditure realization that exceeds the budget in each fiscal year and has made efficiency or budget savings
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO Michael Lokaputra; Pipin Kurnia; Rita Anugerah
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 1 (2022): April 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.451 KB) | DOI: 10.37301/jkaa.v17i1.67

Abstract

Disclosure of risk management is a disclosure of the risks that have been managed by the company or disclosure of how the company will control risks related to the future. The purpose of this study was to determine the effect of corporate governance such as managerial ownership, institutional ownership, independent commissioners, audit committees and risk management committees on risk management disclosure. The population of this study are non-bank financial services companies listed on the Indonesian stock exchange in 2016-2019. The sample selection method was carried out by purposive sampling, namely the method of selecting samples with certain criteria. The sample according to the criteria is 31 companies with an observation period of 4 years so that the research sample is 124. Based on multiple regression analysis, the results of this study indicate that managerial ownership has an effect on risk management. Furthermore, institutional ownership factors affect risk management management. The independent commissioner factor has no significant effect on risk management. the audit committee has an effect on the assessment of risk management factors. Risk management factors affect risk management management.
PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Mukhlizul Hamdi; Putri Ayu; Kasman Karimi
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 1 (2022): April 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.352 KB) | DOI: 10.37301/jkaa.v17i1.69

Abstract

This study aims to examine the board of directors, management ownership, independent board of commissioners and company size on company performance. The population of this study are basic and chemical industrial companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2016 to 2020. The sample in this study used the purposive sampling method, so that only 23 companies from 78 companies could be sampled. The results of the study prove that only managerial ownership and company size have a significant effect on company performance, while independent boards of directors and commissioners have no significant influence on company performance. The implication of this research is to prove that management ownership and firm size have an effect on company performance.
PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Ratih Partiwi; Herawati Herawati
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 1 (2022): April 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.716 KB) | DOI: 10.37301/jkaa.v17i1.76

Abstract

This research aims to determine the effect of institutional ownership, leverage, and company size on company performance in manufacturing companies listed on Indonesian Stock Exchange during 2016-2020. By using purposive sampling method, the sample were 48 manufacturing companies listed on the IDX. The data in this research are secondary data from www.idx.co.id. The results show that institutional ownership has no effect on company performance, leverage has a significant negative effect on company performance, while company size has a significant positive effect on company performance.

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