Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal)
This journal is a scientific journal that presents original articles about the latest knowledge, research and development information in the field of accounting. This journal is a means of publication and a forum for sharing scientific knowledge related to accounting and open to practitioners and academics and university researchers, research institutes, librarians, undergraduate, graduate and postgraduate students to share information on the results of research in the field of accounting. The focus of this journal relates to any aspect of accounting, including the following topics: Financial Accounting Public sector accounting Accounting management Sharia Accounting and Financial Management Auditing Behavioral Accounting (Including Ethics and Professionalism) Financial management Accounting (Ethics) Education Taxation Capital Market and Investment Banking and insurance accounting Accounting information system
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98 Documents
<![CDATA[ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS PADA DINAS PENDAPATAN DAERAH KABUPATEN BERAU ]]>
<![CDATA[ AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 01 (2017): Vol 01 No 1 (2017): Accountia Journal Volume 1 No 1 April 2017 ]]>
Publisher : <![CDATA[ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU ]]>
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<![CDATA[Analysis of Accounting Information System of Cash Receipts at Regional Revenue Office of Berau District. The purpose of this study is to know clearly about the implementation of accounting information system cash receipts in the District Revenue Office of Berau , the method of analysis used qualitative descriptive analysis method. Based on the results of the analysis can be concluded that rejection of the hypothesis in this study because it is evident that the accounting information system cash receipts at the Regional Revenue Office of Berau District is in accordance with Regulation of Government Number 13 of 2006. There are advantages in the implementation of accounting information system cash receipts, namely: The order is printed and the document has been well archived by the authorized officer. The use of accounting note is suitable conformity with the existing accounting information standard, which contains a summary of transactions that occurred during a certain period, Therefore, to facilitate the discovery of non-conformity of account balances in the accountancy.]]>
<![CDATA[ANALISIS PENGENDALIAN PIUTANG TERHADAP RESIKO PIUTANG TAK TERTAGIH PADA CV. TEGUH HARAPAN DI KABUPATEN BERAU ]]>
<![CDATA[ AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 01 (2017): Vol 01 No 1 (2017): Accountia Journal Volume 1 No 1 April 2017 ]]>
Publisher : <![CDATA[ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU ]]>
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<![CDATA[Analysis of Accounts Receivable Management against Risk of Doubtful Accounts at CV. Teguh Harapan in Berau District. The purpose of this study is to analyze the control of accounts receivable against the risk of bad debts on the CV. Teguh Harapan in Berau District. The analytical method used is descriptive method that is analyzing data by determining, collecting, clarifying, analyzing and interpreting therefore are able to produce a clear description for controlling the accounts receivable to the risk of bad debt. Based on the results of the analysis can be concluded that CV. Teguh Harapan has established a credit policy in accordance with the prevailing provisions regarding the credit terms, credit standards and billing policies. Teguh Harapan applies 5C (Capacity, Character, Capital, Collateral, Condition). CV policy. Teguh Harapan in controlling the receivables is by estimating the bad debts of 7%. From the method of allowance for doubtful accounts and the determination of uncollectible accounts receivable loss using loss of accounts receivable and age analysis of receivables, it can be seen that the amount of bad debts in Year 2015 amounted to 6.72% of total receivables. Thus, it can be concluded that the control of bad debts for CV. Teguh Harapan was solved.]]>
<![CDATA[EVALUASI FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PPh ORANG PRIBADI ]]>
<![CDATA[ AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 01 (2017): Vol 01 No 1 (2017): Accountia Journal Volume 1 No 1 April 2017 ]]>
Publisher : <![CDATA[ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU ]]>
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<![CDATA[The purpose of this study is to evaluate factors influencing acceptance of personal people income tax ( PPH OP) during range of time 2004-2006 as well as giving solution concerning efforts able to be done to increase. The analysis method that used is descriptive technique with model of interaktif. From result of data analysis indicate that factors influencing acceptance of PPH OP is too high tariff, Notice ( impractical and complicated SPT) and also tax officer image which have come too far unintentionally expand ugly in society. To overcome the problems, require to performed a taxation socialization and counselling intensively with a purpose so that taxpayer understand and comprehend applied governments policy about tariff and SPT and also to vanish ugly image of tax officer expanding in society so that acceptance of PPH OP can reach maximally.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PADA PT AGUNG BUANA REJEKI DI TANJUNG REDEB ]]>
<![CDATA[ AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 01 (2017): Vol 01 No 1 (2017): Accountia Journal Volume 1 No 1 April 2017 ]]>
Publisher : <![CDATA[ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU ]]>
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<![CDATA[Financial Performance Analysis Based on Liquidity, Solvency and Profitability Ratio in PT Agung Buana Rejeki at Tanjung Redeb, the purpose of the research is to know the financial performance of PT Agung Buana Rejeki through financial statement analysis using liquidity ratio method, solvency ratio and profitability ratio. The results showed that the financial performance of PT Agung Buana Rejeki from measurement of liquidity ratio showed good results with where the company is in good condition and very able to pay off its short term debt. In the solvency ratio assessment there is an increase in debt to asset ratio of 3% and debt to equity ratio of 3% in 2015, due to the purchase of fixed assets. However, the increase is not so significant that PT Agung Buana Rejeki is able to pay off all debts if the company is liquidated. From the rationale of the profitability ratio shows that PT Agung Buana Rejeki has not been able to perform the efficiency of the costs incurred in the company this is evidenced from the decline in net profit margin from 35% in 2014 to 23% in 2015. In addition PT Agung Buana Rejeki has not been able to optimize The use of assets and capital in earning profit targeted by company management is evidenced by a decrease in ROI from 23% in 2014 to 14% in 2015, and a decrease in ROE from 25% in 2014 to 15% by 2015.]]>
<![CDATA[ANALISIS PENERAPAN METODE PENYUSUTAN AKTIVA TETAP DAN PENGARUHNYA TERHADAP LABA CV. AL- GAZALI DI KABUPATEN BERAU ]]>
<![CDATA[ AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 01 (2017): Vol 01 No 1 (2017): Accountia Journal Volume 1 No 1 April 2017 ]]>
Publisher : <![CDATA[ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU ]]>
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<![CDATA[Analysis of Application of Depreciation Method of Fixed Assets to Profit CV. Al-Gazali In the District of Berau. The purpose of this study is to find out how much profit from each method on the CV. Al-Gazali. The data obtained is a breakdown of the budget cost from the year of development that is 2014-2015 which is used as a reference in determining the factors of the method depreciation. With the above purposes, the analytical instrument used in this study are the Method of Depreciation of Fixed Assets, balance sheet and Income Statement. Depreciation Cost of Standard of Fixed Assets as a whole by 2014 According to CV. AlGazali in Berau District is amount Rp. 57.775.000, - with accumulated depreciation of amount Rp. 617.825.000, -. Thus, a budget of that company that is setting in accordance with the current economic situation, Therefore, the sales results can increase production well and direct the workforce in order to perform their duties more effectively and efficiently.]]>
<![CDATA[PENERAPAN METODE PENCATATAN DAN PENILAIAN TERHADAP PERSEDIAAN BARANG MENURUT PSAK NO.14 PADA CV. METRO ELEKTRONIK DI KABUPATEN BERAU ]]>
<![CDATA[ AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 2 (2017): Vol 01 No 2 (2017): Accountia Journal Volume 1 No 2 Oktober 2017 ]]>
Publisher : <![CDATA[ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU ]]>
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<![CDATA[This study aims to know clearly the application of methods of recording and assessment of inventory on the CV. Metro Electronics in Berau in accordance with PSAK No.14. This writing uses a comparative descriptive analysis method with reference to PSAK No.14 on inventory.CV. Metro Electronics to assess its inventory using the LIFO method. Whereas, according to PSAK No.14: Inventory cost, shall be calculated using the first-in first-out formula (MPKP / FIFO) or weighted average. In the formula MPKP assumes the first purchased inventory item will be sold or used first therefore items left in the ending inventory are purchased or produced later. Therefore, it can be concluded that the method of valuation of inventory on CV. Metro Electronics is not in accordance with PSAK No.14 and means accepting the research hypothesis.]]>
<![CDATA[ANALISIS PENERAPAN METODE PENYUSUTAN AKTIVA TETAP DAN DAMPAKNYA TERHADAP LABA PERUSAHAAN PADA PT KARTIKA SAMUDRA ADIJAYA DI TANJUNG REDEB ]]>
<![CDATA[ AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 2 (2017): Vol 01 No 2 (2017): Accountia Journal Volume 1 No 2 Oktober 2017 ]]>
Publisher : <![CDATA[ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU ]]>
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<![CDATA[The purpose of this study is to determine the method of depreciation of fixed assets that can provide the impact of the highest profit achievement on PT Kartika Samudra Adijaya in Tanjung Redeb. The analytical instrument used is the method of depreciation of fixed assets in accordance with PSAK No. 16 (revised 2011), namely: the straight line method, declining balance method and the sum of year's digits method.Based on the results of the analysis conducted on the application of several methods of depreciation of fixed assets in accordance with PSAK No. 16 (revised 2011), namely: the straight line method, declining balance method and the sum of year's digits method, the application of the declining balance method that can have the highest profit impact on PT Kartika Samudra Adijaya in Tanjung Redeb, this is evidenced from the calculation of net profit earned for the period of 2015 and the estimated net income in 2018.]]>
<![CDATA[ANALISIS LAPORAN KEUANGAN PADA BANK PERKREDITAN RAKYAT (BPR) BEPEDE KS CABANG BERAU DI TANJUNG REDEB ]]>
<![CDATA[ AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 2 (2017): Vol 01 No 2 (2017): Accountia Journal Volume 1 No 2 Oktober 2017 ]]>
Publisher : <![CDATA[ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU ]]>
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<![CDATA[ABSTRACT The purpose of this research is to know the level of liquidity, solvency and rentability of BPR BePeDe KS Berau branch in Tanjung Redeb period 2015 - 2016. The analysis tool used is financial ratio analysis, namely: liquidity ratio, solvency ratio and rentability ratio. The result of the research shows that based on the overall liquidity ratio of BPR BePeDe KS Berau branch in the healthy category. During the Year 2015 to 2016 BPR BePeDe Bers Berau branch financial condition based on overall solvency ratio is quite healthy. During 2015 to 2016 the financial condition of BPR BePeDe KS branch of Berau is not well seen from the ratio of profitability, which is shown by net profit margin and gross yield on total assets which still decrease. In this case the effectiveness of BPR BePeDe KS management of Berau branch in managing its assets to generate a declining profit, although there is a relatively small increase in grossprofit margin.]]>
<![CDATA[ANALISIS TAKSIRAN KERUGIAN PIUTANG PADA KOPERASI SIMPAN PINJAM BERAU KALTIM DI TANJUNG REDEB ]]>
<![CDATA[ AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 2 (2017): Vol 01 No 2 (2017): Accountia Journal Volume 1 No 2 Oktober 2017 ]]>
Publisher : <![CDATA[ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU ]]>
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<![CDATA[The purpose of this research is to know the estimated loss of accounts receivable at Berau Kaltim Cooperative in TanjungRedeb. The analytical tools used to test the hypothesis are age analysis of receivables and estimated loss of accounts receivable. From the analysis it can be seen that the estimated value of loss of accounts receivable according to Berau Kaltim Cooperative is Rp. 4.454.100, - while the estimated value of loss of accounts receivable according to the calculation using the method of age analysis of receivables is Rp. 2.841.010, - or there is a difference of Rp. 1.613.090, -. Therefore the estimated value of loss of accounts receivable by Berau Kaltim Cooperative Rp. 4,454,100, - greater than the estimated value of loss of accounts receivable according to the method of age analysis of receivables Rp. 2.841.010, -then it can be said that the estimated amount of losses on receivables at Berau Kaltim Cooperative has not been set optimally, then the hypothesis proposed in this research is accepted.]]>
<![CDATA[OPTIMALISASI PERSEDIAAN BAHAN BAKAR MINYAK PADA PT. MINAS JAYA ABADI DI KABUPATEN BERAU ]]>
<![CDATA[ AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 2 (2017): Vol 01 No 2 (2017): Accountia Journal Volume 1 No 2 Oktober 2017 ]]>
Publisher : <![CDATA[ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU ]]>
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<![CDATA[The purpose of this study is to determine the optimization of fuel stock at PT. Minas Jaya Abadi in Berau District. Analyzer used in this research is Economic Order Quantity (EOQ) and Reorder Point (ROP). Based on the result of the research, it can be seen that the most optimal order of fuel oil (economic) based on EOQ (Economic Order Quantity) method is 542,827 liters for each order with order frequency 5 times in 1 year. The reorder point is at 113.340 liters, meaning that the ordering of fuel oil should be made at the time the remaining inventory amount of fuel is 113,340 liters. The goal is that when the fuel oil order comes, the company does not use fuel oil from the safety stock set by the company of 37,780 liters. The optimal ordering frequency using EOQ method is 5 times with total order cost of Rp.35.512.500 so that there is savings / efficiency of the ordering cost of Rp.49.717.500, it can be concluded to accept the proposed hypothesis that fuel supply control oil at PT. Minas Jaya Abadi in Berau Regency is not yet optimal.]]>
