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Akuntansi'45 : Jurnal Ilmiah Akuntansi
Published by Universitas 45 Surabaya
ISSN : 28287215     EISSN : 27472647     DOI : 10.30640
Core Subject : Economy,
Economics, Econometrics & Finance
Ekonomi Pembangunan, Akuntansi, Ekonomi Syariah, Perbankan, Perpajakan, Asuransi Niaga (Kerugian), Notariat, Bidang Ekonomi Lain Yang Belum Tercantum, Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol. 2 No. 2 (2021): November : Jurnal Ilmiah Akuntansi" : 7 Documents clear
ANALISIS PERBANDINGAN METODE SPRINGATE (S-SCORE) DAN ZMIJEWSKI (X-SCORE) DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN (Studi Pada Perusahaan Tekstil dan Garmen Yang Terdaftar di Bursa Efek Indonesia Selama Periode 2018 - 2020) Luthfi Tri Hardina; Maria Yovita R Pandin
Akuntansi'45 : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2021): November : Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.723 KB) | DOI: 10.30640/akuntansi45.v2i2.111

Abstract

This study aims to determine whether there are differences in the results of predicting bankruptcy of textile and garment companies on the IDX using the Springate and Zmijewski methods in 2018-2020 and to find out which prediction model is the most accurate. The sample used in this study were 8 textile and garment companies listed on the IDX. The sampling technique was determined by purposive sampling method. The type of data used is secondary data with data collection using the method of documentation and literature study. The data analysis technique used is the Kruskal-Wallis H test and the level of accuracy test. The results of this study indicate that there is a significant difference between the Springate and Zmijewski methods using the Kruskal-Wallis H test. Then, the most accurate predictive methods in predicting the bankruptcy of textile and garment companies is Zmijewski with an accuracy rate of 88%.
ANALISIS LAPORAN KEUANGAN DAN INDIKATOR KEBANGKRUTAN UNTUK MENILAI KINERJA KEUANGAN SERTA KELANGSUNGAN PADA PT BAYU BUANA Tbk Enny Istanti; RM Bramastyo Kusumo Negoro
Akuntansi'45 : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2021): November : Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.68 KB) | DOI: 10.30640/akuntansi45.v2i2.113

Abstract

In today's tight business competition, many companies always want to stay afloat from business competitors. This research is a qualitative descriptive study with an approach that is carried out using quantitative data calculations in the form of financial statements. From the analysis, it shows that the financial performance of PT Bayu Buana Tbk in 2008 to 2012 can be said to be still not good. Where in terms of liquidity ratios and leverage ratios, the company is still not able to pay off its obligations. For the analysis of bankruptcy indicators, the results obtained from 2008 to 2012, the company is classified as a very healthy company or does not experience financial difficulties or bankruptcy.
PENGARUH GAYA KEPEMIMPINAN DAN KOMPENSASI TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL PEMODERASI (Studi Pada Dinas Kesehatan Kabupaten Bulungan) Kasman; Syahran; Urip Pratomo
Akuntansi'45 : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2021): November : Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.804 KB) | DOI: 10.30640/akuntansi45.v2i2.115

Abstract

This study aims to see the effect of leadership style and job compensation on job satisfaction and employee performance. The research site was the Bulungan District Health Office. All employees are 60 people who are the respondents' research. The approach used is quantitative with a research instrument in the form of a Likert scale questionnaire. The analytical tool used is path analysis with SPSS-AMOS 20 software. The findings in this study indicate that leadership style has no significant negative effect on employee performance with an influence coefficient of -0.29 and P-value of 0.053. Leadership style has a significant positive effect on job satisfaction with an influence coefficient of 0.51 and P-value of ***. Work compensation has a significant positive effect on job satisfaction with an influence coefficient of 0.29 and P-value of 0.005. Work compensation has no significant positive effect on employee performance with an influence coefficient of 0.09 and P-value of 0.516. Job satisfaction has no significant positive effect on employee performance with an influence coefficient of 0.12 and P-value of 0.440. The influence of leadership style and work compensation variables on data variations on job satisfaction variables is 39%, the remaining 61%, other variables outside this study. The influence of leadership style variables, compensation and job satisfaction on data variations on employee performance variables is 9%, the remaining is 91%, other variables outside this study.
EFEKTIVITAS PEMERIKSAAN PAJAK DALAM UPAYA MENINGKATKAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA Ali Muhdor
Akuntansi'45 : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2021): November : Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (127.328 KB) | DOI: 10.30640/akuntansi45.v2i2.116

Abstract

Tax is one of highest sources of state revenue. Qualitative research methods are methods based on the philosophy of postpositivism. The conclusions are as follows: 1. The tax audit carried out by the audit team is in accordance with the guidelines in the Regulation of the Minister of Finance. 2. The results of the calculation of the effectiveness level, in 2015-2018 are included in the effective criteria with a percentage of 100%, and in 2019 they are included in the effective criteria with a percentage of 91.1%.3. The results of the calculation of the level of effectiveness based on the realization of tax audit receipts in 2015-2019 based on targets and the realization of ineffective audits, 4. Factors that affect tax audits include unclear taxpayer addresses, different attitudes of taxpayers, sense of responsibility responsibility of the examiner, human resources, adequate office facilities, good communication, and support from the leadership and good cooperation between leaders.
IMPLEMENTASI SISTEM INFORMASI MANAJEMEN KEPEGAWAIAN (SIMPEG) DALAM MENINGKATKAN KINERJA PEGAWAI NEGERI SIPIL PADA KANTOR KEMENTERIAN AGAMA KABUPATEN BULUNGAN Hamzah; Ana Sriekaningsih; Lina Warlina
Akuntansi'45 : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2021): November : Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.93 KB) | DOI: 10.30640/akuntansi45.v2i2.117

Abstract

Tujuan dari penelitian ini adalah guna mengetahui pengaruh kegunaan Sistem Informasi Manajemen Kepegawaian terhadap kinerja pegawai, mengetahui pengaruh kemampuan sumber daya manusia terhadap kinerja pegawai, dan mengetahui pengaruh persepsi kemudahan penggunaan Sistem Informasi Manajemen Kepegawaian terhadap kinerja pegawai di Kantor Kementerian Agama Kabupaten Bulungan. Explanatory atau penelitian penjelasan sebagai jenis yang dipilih dengan menggunakan data primer dan sekunder dari objek dan subjek penelitian berupa kuesioner. Sebagai populasi penelitian adalah seluruh pegawai di kantor Kementerian Agama Kabupaten Bulungan sejumlah 42 pegawai. Teknik analisis data secara kuantitatif regresi linier berganda dengan bantuan software SPSS. Hasil penelitian telah disimpulkan bahwa variabel kegunaan SIMPEG memiliki pengaruh positif yang signifikan terhadap kinerja pegawai di lingkungan Kantor Kementerian Agama Kabupaten Bulungan. Variabel kemampuan SDM memiliki pengaruh positif yang signifikan terhadap lingkungan Kantor Kementerian Agama Kabupaten Bulungan. Variabel persepsi kemudahan penggunaan SIMPEG memiliki pengaruh positif yang signifikan terhadap lingkungan Kantor Kementerian Agama Kabupaten Bulungan. Variabel kegunaan SIMPEG, kemampuan SDM dan persepsi kemudahan penggunaan SIMPEG secara bersama-sama berpengaruh signifikan terhadap kegunaan SIMPEG, kemampuan SDM dan persepsi kemudahan penggunaan SIMPEG terhadap kinerja pegawai Kantor Kementerian Agama Kabupaten Bulungan.
PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI SEBAGAI PIHAK CONSIGNOR PADA CV. “XYZ” di SURABAYA Diana Zuhroh
Akuntansi'45 : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2021): November : Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.75 KB) | DOI: 10.30640/akuntansi45.v2i2.118

Abstract

This study aims to discuss the application of accounting treatment for consignment sales as a Consignor at CV "XYZ" as a distributor of Kixx type oil and Fuchs oil in Surabaya. The research approach that I use is a type of qualitative research with descriptive qualitative methods. The types of data include qualitative data and quantitative data, which are taken according to the source using primary and secondary data. The methods of data collection used are interviews, observations, documentation, as well as bibliography searches and online data. The results obtained indicate that the accounting treatment of consignment transactions used by CV. "XYZ" is not to distinguish and not to distinguish between regular sales and sales from consignment, where at the time of delivery of consigned goods sent to the Consignee (commissioner) are treated as ordinary sales in general. Whereas revenue should only be recognized when the goods that have been sent to the Consignee are actually sold to a third party. The impact is that the value of receivables and sales are too large so that the recognized profit will also be too large, while the inventory value shown on the balance sheet shows a number that is smaller than it should be.
Peran Kepuasan Kerja Dalam Memediasi Pengaruh Pemberdayaan Pegawai Dan Keterlibatan Kerja Terhadap Komitmen Organisasi : (Studi Empiris Pada Pegawai Sekretariat Daerah Provinsi Jawa Tengah) Eka Satria Wibawa; Nindi Anggi Wardani
Akuntansi'45 : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2021): November : Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v2i2.730

Abstract

Tujuan penelitian ini adalah untuk menganalisis peran kepuasan kerja dalam memediasi pengaruh pemberdayaan pegawai dan keterlibatan kerja terhadap komitmen organisasi. Populasi dalam penelitian ini adalah Pegawai Negeri Sipil (PNS) pada Sekretariat Daerah Provinsi Jawa Tengah yang berjumlah 578 Pegawai. Teknik pengambilan sampel pada penelitian ini menggunakan rumus Slovin (Amirin, 2011) dengan batas kesalahan 5 % didapat 236 responden, dan kuesioner yang diolah sebanyak 236 kuesioner. Metode pengolahan data menggunakan Statistical Program for Social Science (SPSS). Hasil pengujian hipotesis menunjukkan bahwa pemberdayaan pegawai berpengaruh positif dan signifikan terhadap kepuasan kerja terbukti, sehingga dapat diinterpretasikan bahwa semakin optimal pemberdayaan pegawai maka semakin tinggi kepuasan kerja. Keterlibatan kerja berpengaruh positif dan signifikan terhadap kepuasan kerja terbukti, sehingga dapat diinterpretasikan bahwa semakin tinggi keterlibatan kerja maka semakin tinggi pula kepuasan kerja. Kepuasan kerja berpengaruh positif dan signifikan terhadap komitmen organisasi terbukti, sehingga dapat diinterpretasikan bahwa semakin tinggi kepuasan kerja maka semakin tinggi komitmen organisasi. Pemberdayaan pegawai berpengaruh positif dan signifikan terhadap komitmen organisasi terbukti, sehingga dapat diinterpretasikan bahwa semakin optimal pemberdayaan pegawai maka semakin tinggi komitmen organisasi. Keterlibatan kerja berpengaruh positif dan signifikan terhadap komitmen organisasi terbukti, sehingga dapat diinterpretasikan bahwa semakin tinggi keterlibatan kerja maka semakin tinggi komitmen organisasi.

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