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INDONESIA
Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal)
Published by Universitas Muhammadiyah Berau
ISSN : 26228270     EISSN : 26205335     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 98 Documents
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ANALISIS PENDAPATAN UKM OLAHAN JAMBU MENTE ( STUDI KASUS UKM RIDHO BEDUNGUN TANJUNG REDEB BERAU)
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 2 No 02 (2018): Vol 02 No 02 (2018): Accountia Journal Volume 02 No 02 Oktober 2018
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

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Abstract

ABSTRACT This study aims to analyze the income received from the cashew processing business, the present state of business activities and also the conditions that will come from planning or action. The method used in this study was a descriptive method with a case approach. With this method, the data is processed and analyzed qualitatively and quantitatively. Qualitative analysis is carried out to find out the conditions experienced by business people today in processing cashew nuts as the main product. The quantitative analysis chosen is UKM Ridho's income analysis, and the analysis of revenue and cost balance (R / C Ratio). To calculate the income of UKM Ridho in monoculture, a simple tabulation was carried out by calculating UKM Ridho's income for the cash and UKM Ridho's revenue for the total cost. The results of research on the processing business of UKM Ridho cashew in Tanjung Redeb Berau showed that this business is profitable with this can be seen from the comparison of total income with a total cost is greater than one, which has a figure of 1.46> 1. In other words the value of R / C amounting to 1.46 means for every Rp. 100, - costs incurred, then the cashew nut processing business owner Ridho earns Rp. 14,6 ABSTRAK Penelitian ini bertujuan untuk menganalisis pendapatan yang diterima dari usaha pengolahan jambu mente dan bertujuan untuk menggambarkan keadaan sekarang kegiatan usaha ini dan menggambarkan keadaan yang akan datang dari perencanaan atau tindakan. Metode yang digunakan dalam penelitian ini adalah metode derkriptif dengan pendekatan kasus. Dengan metode ini data diolah dan dianalisis secara kualitatif dan kuantitatif. Analisis kualitatif dilakukan untuk mengetahui kondisi yang dialami pelaku usaha saat ini dalam melakukan pengolahan jambu mente sebagai produk utama. Analisis kuantitatif yang dipilih adalah analisis pendapatan UKM Ridho, dan analisis imbangan penerimaan dan biaya (R/C Ratio). Untuk menghitung pendapatan UKM Ridho secara monokultur, dilakukan tabulasi sederhana dengan menghitung pendapatan UKM Ridho atas biaya tunai dan pendapatan UKM Ridho atas biaya total. Hasil penelitian pada usaha pengolahan jambu mente UKM Ridho di Tanjung Redeb Berau menunjukkan bahwa usaha ini menguntungkan dengan Hal ini dapat dilihat dari perbandingan total pendapatan dengan total biaya yang lebih besar dari satu, yaitu memiliki angka 1,46 > 1. Dengan kata lain nilai R/C sebesar 1,46 bermakna, untuk setiap Rp.100,- biaya yang dikeluarkan, maka pelaku usaha pengolahan jambu mente UKM Ridho memperoleh pendapatan sebesar Rp. 14,6-.
ANALISIS FRAUD DIAMOND TERHADAP PENDETEKSIAN FINANCIAL STATEMENT FRAUD DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2015)
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 2 No 02 (2018): Vol 02 No 02 (2018): Accountia Journal Volume 02 No 02 Oktober 2018
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

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Abstract

ABSTRAK Penelitian kuantitatif ini memiliki sampel sebesar 162 perusahaan dengan tahun observasi 2010-2015. Teknik pengambilan sampel digunakan secara purposive sampling. Data penelitian ini menggunakan data sekunder berupa laporan keuangan. Metode penelitian regresi logistik diolah dengan menggunakan paket statistik untuk ilmu sosial (SPSS v.22). Hasil penelitian menunjukkan bahwa tekanan, peluang saat dimoderasi oleh tata kelola perusahaan, rasionalisasi, kapabilitas. Kemampuan yang dimoderasi dengan tata kelola perusahaan dapat digunakan dalam mendeteksi kecurangan laporan keuangan. Sementara itu, tekanan adalah ketika moderator dengan tata kelola perusahaan, peluang dan rasionalisasi tata kelola perusahaan tidak dapat digunakan dalam mendeteksi kecurangan laporan keuangan. ABSTRACT This quantitative research has sample amounted to 162 companies with observation year from 2010-2015.The technique of sampling was used purposive sampling. This research data using secondary data in the form of financial statement. Logistic regression research method was processed by using statistical package for social sciences (SPSS v.22). The results of the research showed that pressure, opportunity when moderated by corporate governance, rationalization, capability. The capability moderated with coorporate governance can be used in detecting financial statement fraud. Meanwhile, the pressure was when the moderated with corporate governance, opportunity and rationalization corporate governance can’t be used in detecting financial statement fraud.
ANALISIS EFISIENSI DAN EFEKTIVITAS ANGGARAN BELANJA PADA BADAN PERENCANAAN, PENELITIAN DAN PENGEMBANGAN KABUPATEN BERAU TAHUN 2013 – 2017
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 2 No 02 (2018): Vol 02 No 02 (2018): Accountia Journal Volume 02 No 02 Oktober 2018
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

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Abstract

ABSTRACT Based on the results of the study, it can be seen that the percentage of the level of efficiency of budget expenditures in the Berau District Planning, Research and Development Agency shows that during the 5 (five) years the budget efficiency level of the Planning, Research and Development Agency of Berau Regency fluctuates from year to year. In 2013, the efficiency level of 75.82% entered the criteria quite efficiently. Then in 2014 the level of efficiency dropped to 66.76% but entered into the efficient category. In 2015 the level of efficiency dropped to 59.39% but included in the category of very efficient. Then in 2016 there was an increase in the level of efficiency to 64.48% but the criteria dropped to be efficient and in 2017 again there was a decrease in the efficient level to 59.49%, but the criteria included were very efficient. the percentage level of effectiveness of the budget for the Planning, Research and Development Agency of the Berau Regency shows that the 5 (five) years have undergone significant changes. In 2013 the level of effectiveness was 75.84% which then decreased in 2014 to 73.79%. After that, in 2015 it increased to 74.40%. In 2016, it experienced a dramatic increase to 80.05%. Then in 2017 there was an increase to 82.37%. ABSTRAK Berdasarkan hasil penelitian dapat diketahui persentase tingkat efisiensi anggaran belanja Badan Perencanaan, Penelitian dan Pengembangan Kabupaten Berau menunjukkan selama 5 (lima) tahun tingkat efisiensi anggaran belanja Badan Perencanaan, Penelitian dan Pengembangan Kabupaten Berau berfluktuasi dari tahun ke tahun. Pada tahun 2013 tingkat efisiensi sebesar 75,82% masuk pada kriteria cukup efisien. Kemudian pada tahun 2014 tingkat efisiensinya turun menjadi 66,76% namun masuk kedalam kategori efisien. Pada tahun 2015 tingkat efisiensinya turun menjadi 59,39% namun termasuk kedalam kategori sangat efisien. Kemudian pada tahun 2016 terjadi kenaikan tingkat efisiensi menjadi 64,48% tetapi kriterianya turun menjadi efisien dan pada tahun 2017 kembali terjadi penurunan tingkat efisien menjadi 59,49% namun kriterianya termasuk kedalam sangat efisien. persentase tingkat efektifitas anggaran belanja Badan Perencanaan, Penelitian dan Pengembangan Kabupaten Berau menunjukkan selama 5 (lima) tahun berjalan mengalami perubahan yang tidak terlalu signifikan. Pada tahun 2013 tingkat efektifitas sebesar 75,84% yang kemudian mengalami penurunan pada tahun 2014 menjadi 73,79%. Setelah itu pada tahun 2015 mengalami kenaikan menjadi 74,40%. Pada tahun 2016 mengalami peningkatan yang cukup drastis menjadi 80,05%. Kemudian pada tahun 2017 kembali terjadi peningkatan menjadi 82,37%.
ANALISIS LAPORAN KEUANGAN BERDASAR PSAK NO. 27 AKUNTANSI PERKOPERASIAN PADA KOPERASI WANITA AL BAROKAH KAMPUNG MERANCANG ILIR
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 01 (2019): Accountia Journal Volume 3 No.01 April 2019
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

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Abstract

The aim of this research was to find out whether the Al Barokah Women's Cooperative in Kampong Merancang Ilir Gunung Tabur District had implemented PSAK No. 27 Accounting for Cooperatives for the presentation of cooperative financial statements. The analytical tool used in this study is PSAK No. 27 (Revised 1998) Cooperative Accounting, in PSAK No. 27 stated that the Cooperative Financial Report consists of Balance Sheet, Business Result Calculation, Cash Flow Report, Member Economic Promotion Report and Notes to Financial Statements. From the research data on cooperatives, namely balance sheet and Business Result Calculation for the period of 2016 and 2015 and supporting data in this study, analysis has been carried out in the hypothesis testing of the financial statements using the comparative balance sheet, from the analysis carried out it is known that financial statements presented by cooperatives at the end of 2016 not in accordance with PSAK No. 27 because it only consists of Balance Sheet and Calculation of Business Results, while the cooperative does not make cash flow reports, member economic promotion reports and notes to financial statements. In presenting the balance sheet and calculating the results of the cooperative's operations there are also errors, especially in the case of writing the account name and grouping income and expenses in the Calculation of Business Results.
SISTEM AKUNTANSI PEMBELIAN PERSEDIAAN SUKU CADANG TRUCK HYNO PADA CV MITRA BERSAMA ABADI DI TANJUNG REDEB KABUPATEN BERAU
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 01 (2019): Accountia Journal Volume 3 No.01 April 2019
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

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Abstract

The purpose of this study was to find out the Accounting System for Purchasing Spare Parts Inventory at CV Mitra Bersama Abadi in Tanjung Redeb, Berau Regency, was in accordance with the theory of Accounting Systems. While the usefulness that is expected by the author of the results of this study is that it can be used to apply the theory obtained into the real situation contained in the field and as an information material for CV Mitra Bersama Abadi in Tanjung Redeb, Berau Regency. In addition, it is expected that the results of this study can be the next comparison that wants to carry out research on the problem of purchasing accounting systems. Based on the results of the analysis it can be concluded that the accounting system and internal control of purchasing truck hyno spare parts inventory at CV Mitra Bersama Abadi have not been in accordance with the elements of the purchasing accounting system and internal control components. There are still many principles of the purchasing accounting system that have not been able to be applied to CV Mitra Bersama Abadi. This is reflected in the existence of an unclear organizational structure, the existence of a double job between the purchasing function and the acceptance function, the lack of documents used and the absence of document archiving in every function that exists.
ANALISIS PENCAPAIAN LABA PADA PT POS INDONESIA (PERSERO) TANJUNG REDEB
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 01 (2019): Accountia Journal Volume 3 No.01 April 2019
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

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Abstract

The purpose of this study was to find out and analyze the achievement of profit targets at PT Pos Indonesia (Persero) Tanjung Redeb. The unit of analysis in this study is PT Pos Indonesia (Persero) Tanjung Redeb, having its address at Jalan Pemuda No. 542 Tanjung Redeb. The population in this study is the financial statements at PT Pos Indonesia (Persero) Tanjung Redeb since the establishment of the company in 1983 until 2017. The samples in this study are financial statements and expense reports at PT Pos Indonesia (Persero) Tanjung Redeb for the period of 2016 and 2017. Methods of data collection in this study are observation, documentation, literature study. The results of this study are that the contribution margin in 2016 was Rp 2,846,225,712 and the contribution margin ratio was 71.47%, in 2017 the contribution margin was Rp 2,683,035,593 with a contribution margin ratio of 69.41%. Degree of operating leverage in 2016 is 12.00 and 2017 is 8.00. Break event points in 2016 were Rp. 3,661,443,572 and in 2017 were Rp. 3,410,375,567. The margin of safety in 2016 was IDR 320,985,897 with the percentage being 8.06% and in 2017 the margin of safety was IDR 455,077,084 with a percentage of 11.77%. The sales target for 2016 is Rp. 3,961,944,433 and in 2017 is Rp. 3,840,010,473.
DUAL ACCOUNTABILITY : MANIFESTASI AKUNTABILITAS DOMPET DHUAFA SULAWESI SELATAN
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 01 (2019): Accountia Journal Volume 3 No.01 April 2019
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

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Abstract

Accountability is no longer understood as accountability to the stockholder with the financial statements as the only form of accountability. This research aimed to exploration the understanding and meaning of amil Dompet Dhuafa of South Sulawesi (DD Sulsel) on the values of Zakat, Infak and Sedekah (ZIS), and influence of the meaning to create accountability in DD Sulsel. This research used the spiritual paradigm, with islamic spiritual ethnometodology as the research method. The research results indicated that the values understood and embraced by amil DD Sulsel were the obedience, fairness, caring, and welfare, as the meaning of ZIS values. The four mentioned values were internalized and crystallized into the islamic holy spirit which could inspire amil to become trusty, professional, and accountable in implementing accountabilitty in the management of ZIS in DD Sulsel. The accountability in the management of ZIS in DD Sulsel was a dual accountability, i.e the islamic spiritual accountability and the social accountability. In practice, the dual acoountability is implemented by the spirit of ihsan.
PENGGUNAAN MODEL CAPITAL ASSET PRICING MODEL (CAPM) DAN ARBITRAGE PRICING THEORY (APT) DALAM PENGAMBILAN KEPUTUSAN INVESTASI PADA SUB SEKTOR FARMASI DI BURSA EFEK INDONESIA
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 01 (2019): Accountia Journal Volume 3 No.01 April 2019
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

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Abstract

This study aims to describe the application of the Capital Asset Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) models in making stock investment decisions. This study uses descriptive-quantitative research methods. The data collection technique used is documentation, the data source used is primary data obtained from the Indonesia Stock Exchange (IDX). The object of the study was eight companies in the pharmaceutical sub-sector listed on the Indonesia Stock Exchange. Based on the results of the research that has been done, it shows that of the eight sample companies studied using the Capital Asset Pricing Midel (CAPM) model predicting as many as five companies experiencing Overvalued, three companies experience Undervalued, while the Arbitrage Pricing Theory (APT) model predicts an overall of eight companies get a level of stock returns (Ri) smaller than one. For the accuracy of the two models, there is no difference in the accuracy of the Arbitrage Pricing Theory (APT) model and the Capital Asset Pricing Model (CAPM) model.
PENGARUH KOMPETENSI TERHADAP KINERJA BENDAHARA DESA
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 01 (2019): Accountia Journal Volume 3 No.01 April 2019
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

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Abstract

The current conditions of regional government officials and treasurers are still low, especially in terms of regional financial management (Sidik 2002). At the level of accountability for financial administration management, the competence of human resources in the village is a major obstacle (Subroto 2009). The capacity of human resources in the village has been uneven so far (Yuliana 2013). Factors that influence the performance of treasurer are competencies needed in the completion of a job. Competence affects employee performance. An employee who has high competencies such as knowledge, skills, abilities, and attitudes that are in accordance with the position he holds is always compelled to work effectively, efficiently and productively. This happens because the competencies possessed by the employee concerned are increasingly able to carry out the tasks assigned to him. The sample in this study was the treasurer as village fund manager in Pinrang district. Each variable has a further indicator, these indicators become the starting point for compiling the questionnaire instrument. The answer from the instrument is then measured by a Likert scale. The results showed that the performance had a positive effect on the performance of the village treasurer. The positive influence of competency on the performance of the village treasurer shows that the higher the competency, the more it will improve the performance of the village treasurer. Therefore, it is necessary to test other variables not examined in this study, such as compensation, leadership or organizational culture.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA USAHA DAGANG MEGAH MAKMUR FURNITURE DI TANJUNG REDEB
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 01 (2019): Accountia Journal Volume 3 No.01 April 2019
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

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Abstract

The purpose of this study is to find and analyze whether the cash accounting information system applied in UD stately prosperous furniture were accurate according to the accounting theory. Data analysis that used in this research was descriptive. Analysis technique with data and information collection and analysis done by information on the cash accounting information system according to the interviews and documentation, studies and review the data and information about the cash, outlines the cash accounting system in accordance with a literature study that is. Based on the result of the research by writer to know and analyze that information system accounting sales cash applied in UD Megah Makmur Furniture di Tanjung Redeb we root whose theories learned and the outline performed on chapters before, the writers can take conclusion that the cash sales in UD Megah Makmur Furniture has been good enough .This is proven by: a) the piece that responsible for duty, b) the documents that used, c) a note that used, d) a network of procedure, e) flowcharts, f) the division of authority.

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