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Hamdani Arifulsyah
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Jurnal Akuntansi Keuangan dan Bisnis
Published by Politeknik Caltex Riau
ISSN : 20850751     EISSN : 24769460     DOI : 10.35143/jakb
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi Keuangan dan Bisnis (JAKB), with registered number ISSN 2476-9460 (Online) and ISSN 2085-0751 (Print) is a multidisciplinary scientific journal published by Politeknik Caltex Riau. JAKB provides a specialized forum for the publication of research in the area of financial economics and the theory of the firm, placing primary emphasis on the highest quality analytical, empirical, and clinical contributions in the following significant areas: Economic, Finance, Banking, and Accounting. This journal published twice a year (May and November).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 191 Documents
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Pengaruh Tata Kelola Internal Terhadap Kinerja BUMD Provinsi Riau Tica Darsa; Andreas Andreas; Kasman Arifin
Jurnal Akuntansi Keuangan dan Bisnis Vol 8 (2015): Jurnal Akuntansi Keuangan dan Bisnis PCR
Publisher : Politeknik Caltex Riau

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Abstract

This research aimed to examine the effect of internal governance on company performance. With hope, good performance can improve the effectiveness and efficiency of the company so as to improve profitability and quality of local government owned enterprises.Data obtained through questionnaires filled out by the board of directors, audit committee, board of commissioner, managers and heads of divisions from local government-owned enterprises. There are 33 questionnaires that can be processed from 4 companies that participated in this research. The study used Structural Equation Model (SEM) and processed using SmartPLS version 2.0.From the test results of the four hypotheses showing that the entire hypothesis is accepted. They are The audit committee can affect the performance of the company; Internal audit can affect the performance of the company, Internal control can affect the performance of the company, and Internal governance can affect the performance of the company. Keywords: Internal governance, corporate performanc), and Partial Least Square (PLS)
Pengaruh Ukuran Dewan Direksi Terhadap Profitabilitas Perusahaan BUMN Di Indonesia Dengan Kepemilikan Pemerintah Sebagai Variabel Moderating Suci Nurulita
Jurnal Akuntansi Keuangan dan Bisnis Vol 8 (2015): Jurnal Akuntansi Keuangan dan Bisnis PCR
Publisher : Politeknik Caltex Riau

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Abstract

The main purpose of the establishment of Board Size is to maximize the value of the company with the implementation of independent and professional management based on high moral values and compliance with the legislation in force. To achieve profitability the company can not be separated from the participation of all the Board of Directors to develop the company towards progress. The population of this study was all of the 25 State-Owned Enterprises (SOEs) registered in the Indonesian Stock Exchange from 2003-2014 and 12 of them were selected to be the samples for this study through purposive sampling method. The data obtained were multiple linear regression method with SPSS version 22. The results of this study showed that partially the variable of Board Size and Government Ownership had a negative significant influence on profitability of the company. Government ownership moderated the relationship between Board Size and the  profitability of the SOEs in Indonesia.Keywords: Board Size, government ownership, profitability.
Analisis Biaya pada Perguruan Tinggi Politeknik Sebagai Dasar Penentuan Biaya Per Mahasiswa (Unit Cost): Studi Kasus Politeknik Caltex Riau Tobi Arfan; Ria Nelly Sari; Zulbahridar Zulbahridar
Jurnal Akuntansi Keuangan dan Bisnis Vol 8 (2015): Jurnal Akuntansi Keuangan dan Bisnis PCR
Publisher : Politeknik Caltex Riau

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Abstract

Politeknik Caltex Riau (PCR) is one of the private educational institutions, where income from student tuition fees is the main income to run its operations. Therefore, it is very important for PCR to conduct an analysis of the cost per student per semester. It can be used as a basis for determining the fees to be paid by each student every semester and can maintain the competitiveness of each department with other private educational institutions. The aims of this study are to determine how much the unit cost per student and how much student from engineering and social department has to pay. PCR Cost analysis is performed by using the Time-Driven Activity Based Costing (TDABC) approach to allocate the cost from supporting departments to the main departments and then allocate costs to cost objects such as students. The results show that tuition fee per student of engineering departments is higher than the social department. There are five engineering departments: Electronics, Computer, Mechatronics, Telecommunications and Information Systems where the student tuition fee is smaller than the unit cost given. Thus, in order to cover the unit cost and maintain the quality and competitiveness, PCR should recalculated the unit cost per student to set reasonable tuition fee.Key words: Unit costs, tuition fees, competitiveness, Time Driven Activity Based Costing (TDABC)..
Pengaruh Budaya Organisasi dan Peran Auditor Internal Terhadap Pencagahan Kecurangan dengan Pelaksanaan Sistem Pengendalian Internal Sebagai Variabel Intervening Riri Zelmiyanti; Lili Anita
Jurnal Akuntansi Keuangan dan Bisnis Vol 8 (2015): Jurnal Akuntansi Keuangan dan Bisnis PCR
Publisher : Politeknik Caltex Riau

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Abstract

Penelitian ini menguji hubungan budaya organisasi,auditor internal dan sistem pengendalian interanal terhadap pencegahan kecurangan. Sistem pengendalian internal dalam penelitian ini berperan sebagai variabel intervening. Penelitian ini erupakan jenis penelitian kausatif dan analisis data menggunakan SEM-PLS. Hasil penelitian menunjukkan bahwa Budaya organisasi dan sistem pengendalian internal berpengaruh signifikan positif terhadap pencegahan kecurangan di BPR Sumatera Barat sedangkan peran auditor internal tidak berpengaruh terhadap pencegahan kecurangan di BPR Sumatera Barat. Budaya organisasi berpengaruh signifikan positif terhadap pencegahan kecurangan melalui pelaksanaan sistem pengendalian internal di BPR Sumatera Barat. Peran auditor internal berpengaruh signifikan positif terhadap pencegahan   kecurangan melalui pelaksanaan sistem pengendalian internal di BPR Sumatera Barat.
Faktor-faktor yang Mempengaruhi Pengguna untuk Mengadopsi Teknologi Komputasi Awan Angga Permadi Karpriana
Jurnal Akuntansi Keuangan dan Bisnis Vol 8 (2015): Jurnal Akuntansi Keuangan dan Bisnis PCR
Publisher : Politeknik Caltex Riau

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Abstract

This study entitled "Factors influencing users to adopt cloud computing technologies" which aims to examine the factors that influence the users in adopting or using cloud computing services. This study focused on variables Safety (Security), Internet Connection Quality (Quality of Internet), Attitude Toward Use (Attitude Towards Using) and also two variables contained in the Technology Acceptance Model (TAM). This study took a sample of users that have used cloud computing in Yogyakarta. Respondent sample was taken using accidental sampling technique, from all questionnaires were scattered a number of 150, which can be returned and processed as many as 116 samples. Tests were performed using the SmartPLS ver 2.0. The six hypotheses were tested in this study, overall hypothesis showed significant results. The hypothesis suggests that the overall variables proposed in this study influence user behavior in using cloud computing services.Keywords: cloud computing, security, quality of internet connection, attitude toward using, techonology acceptance model
The Influence Of Time Pressure On The Behaviours Of Premature Sign Off In Audit Procedures Yalsinta Agustin; Desi Handayani; Zusanti Syahrial
Jurnal Akuntansi Keuangan dan Bisnis Vol 8 (2015): Jurnal Akuntansi Keuangan dan Bisnis PCR
Publisher : Politeknik Caltex Riau

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Abstract

Premature sign off in audit procedures is one of the audit quality reduction behaviour. This behaviour exists because one of the factors, namely time pressure. Therefore, this study aimed to examine the influence of time pressure on the behaviour of premature sign off in audit procedures. Data collection techniques in this study by using survey method that in the form of questionnaire. The population and samples were all auditors who work in public accounting office in Pekanbaru and listed in Indonesian Institute of Certified Public Accountants. The listed public accountant office as much as 8 offices with the auditors as well as the samples are 52 people. Questionnaire were succesfully distributed to the responden are 49 questionnaire and the questionnaire that can be processed are 34 questionnaire. The result of this study show audit procedure that often skipped is control testing computer-assisted audit techniques and the audit procedures that rarely skipped by the auditor is understanding the client’s businnes and industry. The results of hypothesis testing was conducted with the simple regression analysis by using SPSS version 19 shows that time pressure has no significant effect or influence on the behaviour of premature sign off in audit procedures.Keywords: time pressure, premature sign off in audit procedures.
Analisis Koreksi Fiskal untuk Menentukan Besarnya Pajak Terutang pada PT Furaya Transport Helena Cicilia; Hamdani Arifulsyah; Tobi Arfan
Jurnal Akuntansi Keuangan dan Bisnis Vol 8 (2015): Jurnal Akuntansi Keuangan dan Bisnis PCR
Publisher : Politeknik Caltex Riau

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Abstract

Fiscal correction is done by adjusting all income and expenses in the commercial income statement with tax regulations, resulting in a fiscal financial statements will be used as a basis in determining the tax payable. The case study of this research was conducted at PT Furaya Transport engaged in timber transport services. PT Furaya Transport has made fiscal correction for fiscal year 2013, but there are some accounts that are not corrected by the company. In the calculation of tax payable for the year 2014, the accounts that contained in the commercial income statement are adapted to tax regulations. The result showed PT Furaya Transport’s profit before fiscal correction is Rp 2.215.903.888,-. After the fiscal correction in accordance with applicable tax regulations, the amount obtained Rp 3.102.159.917,- of positive correction and Rp 2.011.809.275,- of negative correction, so the taxable income is Rp 3.306.254.530,- with tax payable amounted to Rp 768.455.936,-Key word : commercial income statement, fiscal income statement, income tax payable corporate tax payers
Penyusunan Laporan Keuangan Menggunakan MYOB Accounting Versi 18 Pada Toko Sepatu Heri Ribut Yuliantoro
Jurnal Akuntansi Keuangan dan Bisnis Vol 8 (2015): Jurnal Akuntansi Keuangan dan Bisnis PCR
Publisher : Politeknik Caltex Riau

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Abstract

In daily activities  shoe shop is still doing the recording manually and simply. Therefore, the writer did the research on the preparation of financial reports by using MYOB Accounting version 18. The goal of this research was to see the process of accounting and financial reports that would be generated after the computerized financial statement preparation is applied to  shoe shop. The research was arranged based on the beginning balance and transactions that happened for 6 months in July, August, September, October, November, and December 2014 in  shoe shop. This research would help  shoe shop in presenting the financial statements including balance sheet, income statements, and cash flow statement for the year of 2014.  shoe shop can save their time and become precise in recording their operational activities. This research can help other people that have the same case as  shoe shop to apply the system in their business. The results of this research are the 6 month financial reports in 2014 of  shoe shop. Key words: accounting process, financial report, and MYOB Accounting ver 18
Evaluasi Fungsi Pengaturan dan Pengawasan Bank Setelah Pembentukan Otoritas Jasa Keuangan Meliza Putriyanti Zifi
Jurnal Akuntansi Keuangan dan Bisnis Vol 8 (2015): Jurnal Akuntansi Keuangan dan Bisnis PCR
Publisher : Politeknik Caltex Riau

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Abstract

This research aims to evaluate the regulation and supervision of banks after the establishment of the Financial Service Authority. Objects used in this research is the Representative Office of Bank Indonesia Region of Yogyakarta to study subjects of documents related to the diversion function of regulation and supervision of banks. Respondents in this research were 3 employees of Bank Indonesia Yogyakarta and 1 employee Secretariat Group of Bank Indonesia. Techniques of documentation and data collection using unstructured interviews. The results of this reserach that the function of regulation and supervision of banks after the establishment of the Financial Services Authority will be optimized and the preparation of replace function has already done suitable by target. A document will be used in this diversion have been checked the existence and completenes and there is a clear about a split of authorit between Bank Indonesia function and Financial Services Authority function. Keywords: The Regulation and Supervision of Bank, Bank Indonesia ,Fianncial Service Authority.
Analisis Peramalan Penjualan Jasa Freight Forwarding pada PT. Camar Cargo Logistics Annisa Putri Yudhita; Heri Ribut Yuliantoro; Tobi Arfan
Jurnal Akuntansi Keuangan dan Bisnis Vol 9 (2016): Jurnal Akuntansi Keuangan dan Bisnis PCR
Publisher : Politeknik Caltex Riau

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Abstract

This research is intended to find out more about how to forecast and to find out how many is the total sales of freight forwarding service for export and import in PT. Camar Cargo Logistics. For this research, the author is using autoregretion and autocorrelation method. The results from this research are : (1) The sales forecast of freight forwarding service for export each semester from the period of 2016 until 2018 are $ 124.208, $ 123.098, $ 121.880, $ 120.544, $ 119.078, $ 117.471. (2) The sales forecast of freight forwarding service for import each semester from the period of 2016 until 2018 are $ 48.908, $ 46.853, $ 44.448, $ 41.634, $ 38.342, $ 34.490. (3) According to the calculation of MSE (Mean Squared Error) and MAE (Mean Absolute Error), autoregression and autocorrelation method are the best methods for sales forecasting if they are compared to single exponential smoothing method. The conclusion from this research is sales forecast from freight forwarding service for export and for import is decreasing each semester from the period of 2016 until 2018.

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