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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<![CDATA[ANALISIS PENENTUAN HARGA POKOK PRODUKSI BAN VULKANISIR SISTEM DINGIN PADA UD RODA KALTIM DI KABUPATEN BERAU ]]>
<![CDATA[ AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 4 No 01 (2020): Vol 04 No. 1 2020 ]]>
Publisher : <![CDATA[ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU ]]>
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DOI: 10.35915/accountia.v4i01.460
<![CDATA[Analisis Penentuan Harga Pokok Produksi Ban Vulkanisir Sistem Dingin Pada UD Roda Kaltim. Tujuan penelitian ini dilakukan adalah untuk mengetahui perhitungan harga pokok produksi ban vulkanisir sistem dingin, untuk mengetahui informasi mengenai unsur-unsur yang diperhitungkan dalam penentuan harga pokok produksi ban vulkanisir sistem dingin pada UD Roda Kaltim di Kabupaten Berau dan untuk mengetahui perbandingan harga pokok produksi ban vulkanisir sistem dingin yang ditetapkan oleh UD Roda Kaltim di Kabupaten Berau dengan penentuan harga pokok produksi berdasarkan metode full costing pendekatan teoritis. Berdasarkan hasil analisis dapat diketahui bahwa perhitungan harga pokok produksi ban vulkanisir sistem dingin yang telah ditetapkan oleh UD Roda Kaltim di Kabupaten Berau lebih besar dari pada perhitungan harga pokok produksi berdasarkan metode full costing pendekatan teori akuntansi biaya. Analysis of the Determination of the Cost of Cold Tire Retreading Production at UD Roda Kaltim. The purpose of this study was to determine the calculation of the cost of cold tire vulcanizing production, to find out information about the elements that are taken into account in determining the cost of cold tire vulcanizing production in UD Roda Kaltim in Berau Regency and to find out the comparison of the cost of vulcanizing tire production cold system established by UD Roda Kaltim in Berau Regency with the determination of the cost of production based on the full costing method theoretical approach. Based on the results of the analysis it can be seen that the calculation of the cost of cold tire retreading production system that has been set by UD Roda Kaltim in Berau Regency is greater than the calculation of the cost of production based on the full costing method of cost accounting theory approach.]]>
<![CDATA[PENGARUH AKUNTABILITAS, TRANSPARANSI DAN EFISIENSI PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA SEKOLAH TERHADAP PARTISIPASI KOMITE SEKOLAH ]]>
<![CDATA[ AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 4 No 01 (2020): Vol 04 No. 1 2020 ]]>
Publisher : <![CDATA[ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU ]]>
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DOI: 10.35915/accountia.v4i01.464
<![CDATA[The purpose of this study was to determine the positive effect of accountability, transparency and efficiencyof APBS management on school committee participation. The population in this study were Public and Private Elementary Schools in Kecamatan SU I Palembang with a sample of 64 people. The data used primary data by directly distributing questionnaires to respondents. The data analysis method used quantitative analysis and qualitative analysis with multiple linear regression analysis methods. Besides that, a classic assumption test was also conducted which included normality test, multicollinearity test, autocorrelation test and heteroscedastity test. The results of the analysis showed that accountability, transparency and efficiency in management of school revenue and expenditure budgets were jointly positive and significantly affect the school committee. The test result partially indicated that positive and significant accountability affects the school committee. Transparency variables were positive and significantly affects the school committee. While the efficiency of nanaging the school revenue and expenditure budget was positive and did not significantly affect the school committee. ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh positif akuntabilitas, transparansi dan efisiensi pengelolaan APBS terhadap partisipasi komite sekolah. Populasi dalam penelitian ini adalah SD Negeri dan Swasta Se-Kecamatan SU I Palembang dengan sampel sebanyak 64 orang. Data yang digunakan adalah data primer dengan menyebar langsung kuesioner kepada responden. Metode analisis data yang digunakan adalah analisis kuantitatif dan analisis kualitatif dengan metode analisis regresi linier berganda. Selain itu juga dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinieritas, uji autokorelasi dan uji heteroskedastitas. Hasil analisis menunjukkan akuntabilitas, transparansi dan efisiensi pengelolaan anggaran pendapatan dan belanja sekolah secara bersama-sama positif dan signifikan memengaruhi komite sekolah. Hasil uji secara parsial menunjukkan bahwa akuntabilitas positif dan signifikan memengaruhi komite sekolah. Variabel transparansi positif dan signifikan memengaruhi komite sekolah. Sedangkan efisiensi pengelolaan anggaran pendapatan dan belanja sekolah positif dan tidak signifikan memengaruhi komite sekolah]]>
<![CDATA[ANALISIS PENGAKUAN PENDAPATAN BERDASARKAN PSAK NO. 23 PADA PDAM TIRTA SEGAH ]]>
<![CDATA[ AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 4 No 01 (2020): Vol 04 No. 1 2020 ]]>
Publisher : <![CDATA[ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU ]]>
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DOI: 10.35915/accountia.v4i01.466
<![CDATA[Tujuan penelitian adalah untuk mengetahui apakah pengakuan pendapatan yang diterapkan oleh Perusahaan Daerah Air Minum (PDAM) Tirta Segah Kabupaten berau sesuai dengan Pernyataan Standar Akuntansi Keuangan Nomor 23. Sedangkan kegunaan dari hasil penelitian ini sebagai bahan informasi, masukan dan pertimbangan bagi Perusahaan Daerah Air Minum (PDAM) Tirta Segah Kabupaten Berau. Berdasarkan hasil penelitian yang telah dilakukan unit analisis yang digunakan adalah perusahaan Daerah Air Minum (PDAM) Tirta Segah dan laporan transaksi keuangan yang terjadi pada periode 2018. Diketahui bahwa Perusahaan Daerah Air Minum Tirta Segah telah menerapkan pengakuan dan pengungkapan pendapatan sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 23 tentang pendapatan. Namun, untuk pengakuan denda tidak sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 23. The purpose of this study was to determine whether the revenue recognition applied by the Regional Water Supply Company (PDAM) of Tirta Segah Regency in accordance with the Statement of Financial Accounting Standards Number 23. While the usefulness of the results of this study as material information, input and consideration for PDAM Tirta Segah, Berau Regency. Based on the results of research conducted by the unit of analysis used is (PDAM) Tirta Segah and financial transaction reports that occurred in the period 2018. It is known that PDAM Tirta Segah has implemented the recognition and disclosure of income in accordance with the Statement of Financial Accounting Standards (PSAK) Number 23 concerning income. However, the recognition of fines is not in accordance with Statement of Financial Accounting Standards (PSAK) Number 23.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BEI PERIODE 2012-2018 ]]>
<![CDATA[ AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 4 No 01 (2020): Vol 04 No. 1 2020 ]]>
Publisher : <![CDATA[ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU ]]>
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DOI: 10.35915/accountia.v4i01.470
<![CDATA[Penelitian ini bertujuan untuk mengamati dan menganalisis pengaruh firm size, likuiditas, liabilitas, shareholder equity, fixed asset dan tingkat pertumbuhan perusahaan terhadap profitabilitas. Dalam penelitian ini jenis data yang digunakan adalah data kuantitatif. Populasi penelitian ini adalah seluruh perusahaan manfaktur otomotif yang terdaftar di BEI periode 2011-2012. Penentuan sampel dalam penelitian ini ada 7 perusahaan yang dipilih sesuai dengan kriteria yang ada. Teknik sampling yang digunakan yaitu metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Berdasarkan hasil penelitian menunjukkan bahwa firm size, likuiditas, liabilitas, dan tingkat pertumbuhan perusahaan berpengaruh terhadap profitabilitas. Sedangkan shareholder equity dan fixed asset tidak berpengaruh terhadap profitabilitas. Thisi study aims to observe and analyze the effect of firm size, liquidity, liabilities, shareholder equity, fixed assets and the company's growth rate on profitability. In this study the type of data used is quantitative data. The population of this study are all automotive manufacturing companies listed on the Indonesia Stock Exchange in the 2011-2012 period. Determination of the sample in this study there are 7 companies selected according to existing criteria. The sampling technique used is the purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the study indicate that firm size, liquidity, liabilities, and the company's growth rate affect profitability. While shareholder equity and fixed assets do not affect profitability.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[ AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 4 No 01 (2020): Vol 04 No. 1 2020 ]]>
Publisher : <![CDATA[ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU ]]>
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DOI: 10.35915/accountia.v4i01.477
<![CDATA[Tujuan dari penelitian ini untuk menganalisis return on asset , current ratio, debt to equity ratio, firm size pada dividend payout ratio. Instrumen penelitian berupa dokumentasi laporan keuangan perusahaan manfaktur sektor industri barang konsumsi yang terdaftar di bei tahun 2016-2018. Dengan sampel yang digunakan sebanyak 19 perusahaan yang sesuai dengan kriteria yang ada. Teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Berdasarkan hasil penelitian uji t menunjukkan bahwa return on asset berpengaruh terhadap dividend payout ratio. Sedangkan current ratio, debt to equity ratio dan firm size tidak berpengaruh terhadap dividend payout ratio. Hasil penelitian uji kelayakan model (uji f) menunjukkan bahwa return on asset, current ratio, debt to equity ratio, firm size berpengaruh terhadap dividend payout ratio. The purpose of this study is to analyze the return on assets, current ratio, debt to equity ratio, firm size on the dividend payout ratio. The research instrument was in the form of documentation of financial statements of manufacturing companies in the consumer goods industry sector which were listed on the indonesia stock exchange in 2016-2018. With a sample of 19 companies that match the criteria. The sampling technique uses purposive sampling. The analysis technique used in this study is multiple linear regression. Based on the results of t test research shows that the return on assets affect the dividend payout ratio. While the current ratio, debt to equity ratio and firm size do not affect the dividend payout ratio. The results of the model feasibility test (f test) show that return on assets, current ratio, debt to equity ratio, firm size affect the dividend payout ratio.]]>
<![CDATA[PENGARUH LEVERAGE, LAGGED DIVIDEND, EFEKTIVITAS USAHA, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN ]]>
<![CDATA[ AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 4 No 01 (2020): Vol 04 No. 1 2020 ]]>
Publisher : <![CDATA[ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU ]]>
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DOI: 10.35915/accountia.v4i01.478
<![CDATA[Kebijakan dividen merupakan keputusan perusahaan untuk membayarkan sebagian atau seluruh laba yang diperoleh kepada pemegang saham yang ditetapkan dalam RUPS (Rapat Umum Pemegang Saham). Variabel independen dalam penelitian ini adalah Leverage yang diukur dengan DER, Lagged Dividend yang diukur dengan Dividend per Share tahun sebelumnya, Efektivitas Usaha yang diukur dengan TATO, dan Likuiditas yang diukur dengan CR. Sedangkan variabel dependen dalam penelitian ini adalah Kebijakan Dividen yang diukur dengan DPR. Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh Leverage, Lagged Dividend, Efektivitas Usaha, dan Likuiditas terhadap Kebijakan Dividen. Penelitian ini menggunakan data sekunder dengan metode dokumentasi berupa laporan keuangan tahunan perusahaan industri barang konsumsi sub sektor makanan dan minuman yang diperoleh dari Bursa Efek Indonesia periode 2012-2018. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan menggunakan metode purposive sampling. Dari total 15 perusahaan, hanya diambil 6 perusahaan yang memenuhi kriteria untuk menjadi sampel. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa Leverage, Efektivitas Usaha dan Likuiditas tidak berpengaruh terhadap Kebijakan Dividen, sedangkan Lagged Dividend berpengaruh terhadap Kebijakan Dividen. Dividend policy is the company's decision to pay part or all of the profits obtained to shareholders determined in the RUPS (General Meeting of Shareholders). The independent variables in this study are Leverage as measured by DER, Lagged Dividend as measured by Dividend per Share of the previous year, Business Effectiveness as measured by TATO, and Liquidity as measured by CR. While the dependent variable in this study is the Dividend Policy as measured by the DPR. The purpose of this study was to determine the effect of Leverage, Lagged Dividend, Business Effectiveness, and Liquidity on Dividend Policy. This study uses secondary data with the method of documentation in the form of an annual financial report of consumer goods industry companies in the food and beverage sub-sector obtained from the Indonesia Stock Exchange for the period 2012-2018. The approach used in this research is quantitative by using purposive sampling method. From a total of 15 companies, only 6 companies were taken that met the criteria to be sampled. The data analysis technique used is multiple linear regression. The results showed that Leverage, Business Effectiveness and Liquidity had no effect on Dividend Policy, while Lagged Dividend had an effect on Dividend Policy.]]>
<![CDATA[ANALISIS AKUNTANSI ZAKAT BERDASARKAN PSAK NO.109 PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN BERAU ]]>
<![CDATA[ AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 4 No 01 (2020): Vol 04 No. 1 2020 ]]>
Publisher : <![CDATA[ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU ]]>
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DOI: 10.35915/accountia.v4i01.479
<![CDATA[Penelitian ini bertujuan untuk mengetahui penerapan akuntansi zakat pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Berau dan kesesuaiannya dengan PSAK No. 109. Sumber data berasal dari data primer dan data sekunder. Teknik pengumpulan data dengan penelitian lapangan, penelitian kepustakaan, dan wawancara. Alat analisis yang digunakan adalah analisis deskriptif komparatif. Hipotesis dalam penelitian ini adalah diduga bahwa Badan Amil Zakat Nasional (BAZNAS) Kabupaten Berau telah melakukan syarat penerapan akuntansi zakat sesuai dengan PSAK No.109. Hasil penelitian menunjukkan bahwa proses pencatatan akuntansi yang dilakukan oleh Badan Amil Zakat Nasional (BAZNAS) Kabupaten Berau bersumber dari bukti transaksi yang diperoleh dari kegiatan pengumpulan, pendistribusian, dan pendayagunaan dana zakat, infaq dan sedekah. Secara keseluruhan Badan Amil Zakat Nasional (BAZNAS) Kabupaten Berau telah menerapkan syarat akuntansi zakat meliputi pengakuan dan pengukuran, penyajian, pengungkapan serta akun-akun laporan keuangan telah sesuai yang disyaratkan didalam PSAK No.109. Dengan demikian hipotesis yang diajukan dalam penulisan skripsi ini dapat diterima dan dibuktikan. This research aims to determine the application of Zakat accounting on the national Amil Zakat Agency (BAZNAS) Berau Regency and its conformity with PSAK No. 109. Source of data comes from primary data and secondary data. Data collection techniques with field research, library research, and interviews. The analytical tool used is comparative descriptive analysis. The hypothesis in this study is that it is suspected that the National Amil Zakat Board (BAZNAS) of Berau Regency has implemented the requirements for the application of zakat accounting in accordance with PSAK No.109. The results showed that the accounting recording process carried out by the National Amil Zakat Board (BAZNAS) of Berau District originated from evidence of transactions obtained from the collection, distribution, and utilization of zakat, infaq and alms funds. Overall, the National Amil Zakat Board (BAZNAS) of Berau Regency has applied zakat accounting requirements including recognition and measurement, presentation, disclosure and financial statement accounts that are as required in PSAK No.109. Thus the hypothesis proposed in writing this thesis can be accepted and proven.]]>
<![CDATA[ANALISIS PROSEDUR PEMBERIAN KREDIT UNTUK MENGURANGI TINGKAT NON PERFORMING LOAN (NPL) PADA BANK SUMSEL BABEL CABANG PEMBANTU PENDOPO LINTANG ]]>
<![CDATA[SAEKARINI YULIACHTRI]]>;
<![CDATA[ROSALINA GHAZALI]]>;
<![CDATA[NURLELA NURLELA]]>;
<![CDATA[DEWI PUSPA SARI]]>
<![CDATA[ AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 4 No 02 (2020): Vol 04 No. 2 2020 ]]>
Publisher : <![CDATA[ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU ]]>
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DOI: 10.35915/accountia.v4i02.487
<![CDATA[This research was conducted at the Bank of South Sumatra Babylon Sub-Branch of Pendopo Lintang with the aim to find out the implementation of credit granting procedures to reduce the occurrence of bad credit. Data analysis method used is qualitative analysis. Qualitative analysis is explained by collecting, compiling, evaluating and interpreting data. The data collection technique used is documentation. The procedure for granting credit to the South Sumatra Bank Babel branch of Pendopo Lintang has carried out the stages of lending in accordance with standards, starting from the stage of submitting a loan application, the stage of investigation and data analysis, and the decision stage on the loan application, the stage of disbursing credit facilities and the Credit Supervision stage and Debtor Development. However, the lack of rigor of analysis in the implementation of lending still has the potential to create the risk of bad credit which ultimately harms the Bank of South Sumatra's Babel Branch of Pendopo Lintang.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN DAN REPUTASI KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA ]]>
<![CDATA[FENTY ASTRINA]]>;
<![CDATA[RESMADELY RESMADELY]]>
<![CDATA[ AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 4 No 02 (2020): Vol 04 No. 2 2020 ]]>
Publisher : <![CDATA[ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU ]]>
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DOI: 10.35915/accountia.v4i02.488
<![CDATA[This study aims to determine the size of the company and the reputation of the firm affect the audit delay on conventional banking sector companies listed on the Indonesia Stock Exchange in 2014-2018. The population of this study is the banking sector companies listed on the Indonesia Stock Exchange and the annual reports from 2014 to 2018 with a total sample of 28 conventional banking sector companies. The data used in this study are data on annual financial statements and audited financial statements of companies obtained from 2014 - 2018 published at www.idx.co.id. Data analysis and discussion are carried out using quantitative and qualitative methods to test the truth of hypotheses. The results showed that company size and KAP's reputation affected audit delay in conventional banking sector companies on the Indonesia Stock Exchange.]]>
<![CDATA[PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, TASK COMPLEXITY DAN BUDGET EMPHASIS TERHADAP BUDGETARY SLACK (STUDI EMPIRIS PADA OPD DI KOTA PEKANBARU) ]]>
<![CDATA[ANNIE MUSTIKA PUTRI]]>;
<![CDATA[DIAN PUJI PUSPITA SARI]]>
<![CDATA[ AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 4 No 02 (2020): Vol 04 No. 2 2020 ]]>
Publisher : <![CDATA[ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU ]]>
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DOI: 10.35915/accountia.v4i02.503
<![CDATA[ABSTRACT The purpose of this study was to determine effect of participation in budgeting, task complexity and budget emphasis on budgetary slack. The population in this study were all employees at 32 Regional Apparatus Organizations (OPD) in Pekanbaru City Government with a sample of 128 respondents. The data used primary data by directly distributing questionnaires to respondents and also using secondary data obtained from books, literature and reading related to the variables raised. The data analysis method used quantitative analysis with multiple linear regression analysis methods. Besides that, a classic assumption test was also conducted which included normality test, multicollinearity test and heterocedatisity test. The result of the analysis showed that budgetary participation, task complexity and budget emphasis partially have a significant effect on budgetary slack. Keywords: budgeting, task complexity, budget emphasis, budgetary slack. ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh partisipasi penyusunan anggaran, task complexity dan budget emphasis terhadap budgetary slack. Populasi dalam penelitian ini adalah seluruh pegawai pada 32 Organisasi Perangkat Daerah (OPD) di Pemerintah Kota Pekanbaru dengan sample sebanyak 128 orang responden. Data yang digunakan adalah data primer dengan menyebar langsung kepada responden dan juga menggunakan data sekunder yang diperoleh dari buku-buku, literature dan bacaan yang berkaitan dengan variabel yang diangkat. Metode analisis data yang digunakan adalah analisis kuantitatif dengan metode analisis regresi linier berganda. Selain itu juga dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikoliniearitas, dan uji hetrokedastisitas. Hasil analisis menunjukkan partisipasi penyusunan anggaran, task complexity dan budget emphasis secara parsial berpengaruh signifikan terhadap budgetary slack. Kata Kunci: anggaran, kompleksitas tugas, penekanan anggaran, kesenjangan anggaran.]]>
