cover
Contact Name
Regita Nissa Ainun
Contact Email
infoarkainstitute@gmail.com
Phone
+6281212088823
Journal Mail Official
infoarkainstitute@gmail.com
Editorial Address
Jl. Raya Jatinangor No.21A, Cibeusi, Kec. Jatinangor, Kabupaten Sumedang, Jawa Barat 45367
Location
Kab. sumedang,
Jawa barat
INDONESIA
KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS
Published by Arka Institute
ISSN : 28297725     EISSN : 28297253     DOI : https://doi.org/10.55904/keynesia
1. ECONOMIC DEVELOPMENT ECONOMICS; Monetary, Finance and banking, International Economics, Public Economics, Development Economics, Regional Economics. 2. MANAGEMENT SCIENCE; Marketing, Financial Management, Human Resource Management, Entrepreneurship, International Business. 3. ACCOUNTING SCIENCE; Public Sector Taxation and Accounting, Accounting Information Systems, Auditing, Financial Accounting Accounting, Management Behavioral Accounting.
Articles 5 Documents
Search results for , issue "Vol. 1 No. 1 (2022): Keynesia : International Journal of Economy and Business" : 5 Documents clear
The effect of understanding accounting and the use of accounting information systems on the quality of financial reports Eka Setiajatnika; Riska Rachma Dewi
Keynesia : International Journal of Economy and Business Vol. 1 No. 1 (2022): Keynesia : International Journal of Economy and Business
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.681 KB)

Abstract

This study aims to empirically prove the influence of accounting understanding and the use of accounting information systems on the quality of financial reports. The data analysis technique used in this study is multiple linear regression analysis. The results of multiple regression analysis indicate that variations in the quality of financial statements can be explained by variations in the variable understanding of accounting and the use of accounting information systems. The results show that accounting comprehension and the use of accounting information systems positively affect the quality of financial reports. The results of this study mean that the better understanding of accounting and the use of accounting information systems, the better the quality of financial statements
Evaluation of implementation of accounting systems in an effort to minimize uncollective accounts Justus Saferius Berek
Keynesia : International Journal of Economy and Business Vol. 1 No. 1 (2022): Keynesia : International Journal of Economy and Business
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.284 KB)

Abstract

This research was conducted with the aim of knowing the Accounting System for Doubtful Accounts at KSU Tandangsari and the efforts made by KSU Tandangsari to utilize Accounting Information in minimizing Uncollectible Receivables. In this study, the authors use qualitative research. Data collection techniques used in this study were interviews and documentation. Interviews by holding direct questions and answers to the head of the accounts receivable section. Documentation by asking directly for the data used in this study. The results in this study are that KSU Tandangsari's operation regarding the accounting information system on the treatment of bad debts is to use direct write-off, which can be seen from the balance sheet that there is no position or reserve account for bad debts in terms of assets or assets, but the losses from these uncollectible accounts the cooperative is not immediately abolished but this cooperative hopes that members who borrow money to return it immediately, but it's just that in the report it is not written as a loss or uncollectible account . Based on the results of the analysis that has been carried out, it can be concluded by the author that in the application of the accounting information system in this cooperative, especially in the post uncollectible accounts, it is good to confirm before making a bill to the members, while the application of the accounting information system on uncollectible accounts turns out to be a cooperative. This has not taken any follow up on this problem, so this cooperative does not yet have a rule regarding bad debts, but the cooperative management just hopes that the bad debts can still be paid by members to the cooperative.
Analysis of planning for the audit of the cooperative's financial statements at the Cooperatives Assisted by the Department of Cooperatives and MSMEs in Bandung City Reva Dwina Sefira; Muhammad Ardi Nupi Hasyim
Keynesia : International Journal of Economy and Business Vol. 1 No. 1 (2022): Keynesia : International Journal of Economy and Business
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.11 KB)

Abstract

This study aims to determine whether the procedures and planning for the audit of the financial statements of the cooperatives under the supervision of the Public Accounting Firm are by the Auditing Standards. This research method uses a descriptive qualitative method by analyzing the cooperative financial statement data that has been audited by the Bandung City Cooperative Service based on interviews and other field findings. Primary data obtained directly from the results of interviews with the staff of supervision and auditing, and secondary data in question can be in the form of audit planning documentation of financial statements, which are summarized in the Audit Work Paper and general guidelines for auditing financial statements (Audit Manual) of the Bandung City Cooperative Office. This research at the Department of Cooperatives, Micro, Small, and Medium Enterprises in Bandung City is located on Jl. Kawaluyaan No. 2 Jatisari, Buahbatu District, Bandung City. After conducting an analysis based on interviews and documentation, the Bandung City Cooperative Service does not yet have an audit plan used as a guide in carrying out supervision and examination of the financial statements of Cooperatives in the City of Bandung. The inspection or audit should be carried out by a Public Accounting Firm and a public accountant because the task of the Bandung City Cooperative Service is only to collect cooperative data that will be examined. So after analyzing the financial statement audit planning according to SPAP, it can be seen that the design of the Bandung City Cooperative financial statement audit planning is not by the financial statement audit planning according to SPAP.
Application of cooperative tax accounting to corporate income tax for fiscal loss compensation Irina Jacinta Mandaku; Muhammad Ardi Nupi Hasyim
Keynesia : International Journal of Economy and Business Vol. 1 No. 1 (2022): Keynesia : International Journal of Economy and Business
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.335 KB)

Abstract

Koperasi INTI was a corporate taxpayer who received Tax Compensation for losses in 2016. This research aimed to know the Application of Cooperative Tax Accounting to Corporate Income Tax for Tax Loss Compensation received by Koperasi INTI as a corporate taxpayer. The research method used is descriptive comparative using case study approach. The data used include primary data with interviews and secondary data in the form of commercial and fiscal financial statements from Koperasi INTI. In the results of this research shows that Koperasi INTI in the application of Cooperative Accounting for Tax Loss Compensation (Law No.36 of 2008 Article 6 paragraph (2)) not maximal, because of an recording errors that affect commercial cooperatives for tax costs which should have been zero in 2017 and some SHU (Surplus) allocation costs which are recorded in commercial as operational costs so as to reduce the economic benefits of cooperative members which should be maximized.
Analysis of accounting treatment of corporate social responsibility (CSR) reporting Ayu Edelyn Putri Cantika
Keynesia : International Journal of Economy and Business Vol. 1 No. 1 (2022): Keynesia : International Journal of Economy and Business
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.526 KB)

Abstract

This study aims to determine the accounting treatment of corporate social responsibility reporting at PT. Madani National Capital (Persero) Sukabumi Branch and whether PT. Permodalan Nasional Madani (Persero) Sukabumi branch presents a report on social responsibility outside the main financial report as stated in PSAK No. 1 Paragraph 12 Revised 2009. This study uses a qualitative approach where the researcher analyzes how the accounting treatment of corporate social responsibility reporting in one of the state-owned enterprises. This research is in accordance with the research focus, where researchers expect to be able to obtain a clear and in-depth picture of the accounting treatment and reporting of corporate social responsibility. The results of the study state that the accounting treatment of CSR is recognized as an expense. The recognition of CSR as a burden by PT. National Capital Madani (Persero) so that the amount of the burden is measured based on the number of costs or funds issued by the company when the transaction or activity is carried out. In this case, the costs incurred during CSR activities.

Page 1 of 1 | Total Record : 5