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Jurnal Kendali Akuntansi

jka-widyakarya
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Published by Universitas Katolik Widya Karya Malang

ISSN : 29864399 EISSN : 29863244 DOI : 10.59581

Core Subject : Economy,

Economics, Econometrics & Finance

1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 80 Documents

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Analisis Sistem Informasi Akuntansi Penggajian Karyawan Pada PT. Star Rubber Kecamatan Jujuhan Kabupaten Bungo Provinsi Jambi Debi Zafitri; Usdeldi Usdeldi; Nurfitri Martaliah
Jurnal Kendali Akuntansi Vol. 1 No. 1 (2023): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Analysis of employee payroll accounting information systems should be carried out effectively and required relevant information and a system, namely an accounting information system as a means of communication which can later be used for the needs of company management. Likewise things at PT. Star Rubber Jujuhan Bungo Jambi Regency where employee payroll accounting is very important. The purpose of this study was to determine the payroll accounting information system for employees at PT. Star Rubber, obstacles in employee payroll accounting information systems and efforts to overcome obstacles in employee payroll accounting information systems at PT. Star Rubber. This study used qualitative research methods. Data were obtained from subjects in the study including the Director, Expenditure Treasurer and employees regarding the payroll system of PT. Star Rubber Jujuhan and Employees of PT. Star Rubber. The results showed that the Employee Payroll Accounting Information System at PT. Star Rubber has been designed to support the achievement of company goals and the creation of good internal control. In addition, the payroll and remuneration system is also designed to ensure that employees' salaries and wages are paid. While the related functions at PT. Star Rubber is a staffing function that is held by the personnel department, the function of recording employee attendance times is held by the timekeeper, the function of making payroll and wages is handled by the personnel section, the cashier function, and the function of paying salaries and wages is authorized by the personnel and cashier section.

BUDAYA ORGANISASI BERPENGARUH POSITIF TERHADAP KINERJA KARYAWAN Slamet Gunadi; Shenina Adsila
Jurnal Kendali Akuntansi Vol. 1 No. 1 (2023): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Saat ini zaman mengalami perubahan dan perkembangan yang sangat pesat. Dan kemajuan-kemajuan baik yang bersifat keilmuan maupun kebudayaan, telah memberikan manfaat yang sangat besar bagi kehidupan manusia. Di tengah-tengah kemajuan tersebut, iklim kompetisi (persaingan) baik yang bersifat pribadi hingga kolektif menjadi konsekuensi logis dari keinginan untuk maju dari pribadi-pribadi maupun dari kelompok-kelompok yang ada di lingkungan masyarakat. Persaingan yang terjadi ditunjukkan dengan banyaknya perusahaan-perusahaan yang muncul, berkembang, dan aktif dalam lingkungan sehari-hari, terutama dalam dunia bisnis. Persaingan yang semakin kompetitif, mendorong perusahaan untuk bersaing secara sehat merupakan hal positif bagi setiap perusahaan. Namun tidak selamanya persaingan sehat yang berjalan, sebab kadangkala muncul persaingan yang tidak sehat pula. Hal ini menjelaskan bahwa betapa ketatnya persaingan di dunia usaha.

PRODUCT QUALITY AFFECTS PURCHASING DECISIONS Sri Sumantri; Teguh Prajesa
Jurnal Kendali Akuntansi Vol. 1 No. 1 (2023): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

The number of coffee lovers in this millenal era is rapidly increasing, and this fact has become the focus of attention for business actors. This fact has been proven by the increasing number of coffee consumption in Indonesia (Sari, Tety, & Eliza, 2016). Data from Association of Indonesian Coffee Exporters and Industries (2017) shows that in 2010, coffee demands in Indonesia reached 190 millions kg, and in 2016 that number increased to 300 million kg, increased nearly 70% in just seven years. Indonesian people’s habits to gather together for chatting and enjoying a cup of coffee has now become Indonesian life style (Cita, 2015). This is in line with the growth of cafes in Indonesia, which is now amounting to more than 10.000 cafesand is predicted to continue to grow. In 2013-2017, the total revenue from cafe sector was estimated to increase from USD 3.4 billions to USD 4.16 billions. These facts prove that the number of coffee lovers in Indonesia is growing, since having coffee as breakfast or for afternoon break, either before or after activities, has become a routine for Indonesian people (Sudiyarto, Widayanti, & Kresna, 2012).

LOOKING FOR REMEDY AND LEARNING ENGAGEMENT OF ENTREPRENEURIAL Sri Widodo; Budi Santoso
Jurnal Kendali Akuntansi Vol. 1 No. 1 (2023): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Entrepreneurial education (EE) is a process facilitating individuals to recognize, to assess, and to execute business opportunity. Besides, it is also developed as a process to enhance awareness on opportunity recognition, knowledge, self-esteem, and capability to act in various contexts (Morris, Webb, Fu & Singhal, 2013, Jones dan Engish (2004). Entrepreneurial Education has become something beyond business, but also as means or methods to build entreprenurial competences which are also impactful towards the betterment of adaptibility and competitiveness (Allan Gibb, 2002; Mwasalwiba, 2010).

ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN PDAM Widi Astuti; Eko Wahyuni
Jurnal Kendali Akuntansi Vol. 1 No. 1 (2023): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Pemerintah memperbaiki kondisi hidup masyarakat baik dari bidang sosial, ekonomi, maupun pelayanan dengan taraf peningkatan hidup melalui pembangunan nasional. Kebijakan pemerintah dalam pembangunan nasional yang telah terprogram diantaranya peningkatan sarana air bersih, menyediakan air bersih bersih dan terjamin secara merata kepada semua lapisan masyarakat. Pemerintah mendirikan Perusahaan Air Minum melalui Undang-Undang No. 5 tahun 1962 tanggal 14 Pebruari 1962 tentang Perusahaan Daerah, merupakan badan usaha yang harus menjalankan dua fungsi sekaligus, yaitu sebagai social oriented dan profit oriented. PDAM harus menjalankan kegiatan perusahaan dengan baik terutama peningkatan kinerja perusahaan. Sony Yuwono (2003:23) penilaian kinerja merupakan tindakan yang dilakukan dari berbagai aktifitas dalam rantai nilai yang ada dalam perusahaan

Sistem Penerimaan Dan Pengelolaan Administrasi Keuangan Pendidikan Di Kober TK Islamic Centre Berbasis WEB Nur Amelia; Agus Bahtiar
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Administrative financial education is an important component in the field of education to obtain educational facilities, including in Kober TK Islamic Center. Recording of acceptance and management of school financial administration at the Kober TK Islamic Center using handwriting or has not been computerized, which can result in a lot of bookkeeping, writing errors, and delays in financial reporting. In addition to the long recording process, data search also takes a long time, which can make it difficult for administrative staff to process acceptance and manage financial administration. Based on the problems in the Kober TK Islamic Center, it is necessary to build an information system that can assist in recording and managing financial administration. This information system creates using the MySQL database, the PHP (Hypertext Preprocessor) programming language, and Sublime Text for the text editor. the test server uses XAMPP, and the data used is obtained from Kober TK Islamic Center. The expected results of this final project are to assist employees in recording acceptance and managing financial administration efficiently. Then, for this project, it is hoped that it can also assist in the acceptance and management of financial administration in the Kober TK Islamic Center.

Pengaruh Biaya Produksi dan Biaya Pemasaran Terhadap Laba Perusahaan Manufaktur Subsektor Makanan dan Minuman Tahun 2017-2021 Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tasya Anggia Namora; Dewi Zulvia
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Profit is an increase in capital (net assets) derived from transactions that rarely occur within the company and from all transactions and other events that affect the company, except revenue (revenue) or investment owners . Study This aim For analyze Influence Cost Production And Cost Marketing to Company Profits , as well For know variable which one is the most dominant influence to profit company manufacturing sub sector food And drink . Processed data form secondary data from report annual company manufacturing sub sector food And drink the years 2017-2021 are taken in a manner in Total Smpling . Method used in study This is Panel data regression using application eviews 10 results study state that : Cost Production influential positive to profit company And Cost Marketing No influential to profit company.

Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Pada 19 Kabupaten/Kota Provinsi Sumatera Barat Tahun 2018-2021 Nadia Febrianty; Gerry Hamdani Putra
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

To achieve regional independence, local governments must be able to manage their resources efficiently and effectively. This can be realized by government financial performance. This study aims to examine the effect of economic growth, local revenue, and capital expenditure on government financial performance. The samples of this study were 19 regencies / cities of West Sumatra Province in 2018-2021 using the total sampling technique. The analysis method used is the panel data regression method. Based on the results of this study, it shows that economic growth has no effect on government financial performance, local revenue has a positive and significant effect on government financial performance, and capital expenditure has a negative and significant effect on government financial performance.

The Effect of Knowledge Management on Employee Performance Ermawati Ermawati
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

This study aims to explain the effect of knowledge management on employee performance at Bank Madina Syariah Yogyakarta. The dependent variable in this study is employee performance. While the independent variable in this study is knowledge management on employee performance. The population in this study were all employees of Bank Madina Syariah Yogyakarta. The sampling method used was a saturated sample or all members of the research population. Data collection was carried out through distributing questionnaires and interviews. The analysis used is multiple linear regression technique. The results of the analysis show that knowledge management has a positive effect on employee performance.

Pengaruh Karakteristik Informasi Dan Sistem Informasi Akuntansi Terhadap Kinerja Manajerial Di Badan Penelitian Dan Pengembangan Provinsi Sumatera Barat Lathiva Gusna Diva; Elsa Meirina
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

This study aims to explain the influece of informatiomof characteristics and accounting information systems on managerial performance in goverment agencies is the aim of the research. Determination of the sample using the total population sampling method in this study were structural officials and staff at the west sumatera research and development agency and the sample used in this study was as many as 31 respondents. Based on research result that there is an influence of information on characteristics on managerial performance the work of managers of geverments agencies and there is influence of accouting informatios systems on the managerial performance of agencies.

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Contact Name
Ahmad Ashifuddin Aqham

Contact Email
garuda@apji.org

Phone
+6285885852706

Journal Mail Official
danang@stekom.ac.id

Editorial Address
Jl. Bondowoso No.2, RW.2, Gading Kasri, Kec. Klojen, Kota Malang, Jawa Timur 65115

Location
Kota malang,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ahmad Ashifuddin Aqham

Contact Email garuda@apji.org

Phone +6285885852706

Journal Mail Official danang@stekom.ac.id

Editorial Address Jl. Bondowoso No.2, RW.2, Gading Kasri, Kec. Klojen, Kota Malang, Jawa Timur 65115

Location Kota malang, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Ahmad Ashifuddin Aqham

Contact Email
garuda@apji.org

Phone
+6285885852706

Journal Mail Official
danang@stekom.ac.id

Editorial Address
Jl. Bondowoso No.2, RW.2, Gading Kasri, Kec. Klojen, Kota Malang, Jawa Timur 65115

Location
Kota malang,

Jawa timur

INDONESIA