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<![CDATA[Analisis Penerapan Prinsip Akuntansi Dan Pengelolaan Keuangan Pada Masjid Di Kecamatan Kotanopan Kabupaten Mandailing Natal ]]>
<![CDATA[Khoirun Fadilah Lubis]]>;
<![CDATA[Yenni Samri Juliati Nasution]]>;
<![CDATA[Laylan Syafina]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i4.1366
<![CDATA[This study aims to determine the application of accounting principles that have been carried out by mosques with mosques that still do not apply accounting principles so that the accountability of their financial statements can be relied upon. This study uses the type of Qualitative Research and Descriptive Approach method, namely analyzing and describing the Application of Accounting Principles and Financial Management in Mosques in Kotanopan District, Mandailing Natal Regency. The data used in this study are primary data and secondary data. The data collection technique is field research with the form of observation interviews, documentation, and content analysis. From this research it is known that the application of accounting principles has a very large influence on the accountability or accountability of the mosque's financial statements. Based on data collected from various sources, it can be seen that the principles that are less considered in making mosque financial reports are the principle of full disclosure and the principle of realization, so that the accountability of mosque financial reports becomes less transparent. Then to account for the mosque's financial statements, the mosque manager has similarities in providing information to the public and interested parties in the mosque's financial statements, but differs in making financial reports.]]>
<![CDATA[Analisis Pengendalian Internal dalam Sistem Informasi Akuntansi Terhadap Penerimaan dan Pengeluaran Kas Studi Kasus PT. Pelabuhan Indonesia Cabang Belawan ]]>
<![CDATA[Indah Wahyuni]]>;
<![CDATA[Yenni Samri Juliati Nasution]]>;
<![CDATA[Laylan Syafina]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i4.1370
<![CDATA[This study aims to analyze the Internal Control System and to analyze the role of the Accounting Information System for cash receipts and expenditures at PT Pelabuhan Indonesia Belawan Branch. This research approach is descriptive by using qualitative data types. The research data conducted is in the form of primary data and secondary data. Where primary data is carried out by interviews, and secondary data in the form of evidence, records or historical reports that have been compiled in published and unpublished archives. The results showed the internal control system of the accounting information system of cash receipts and expenditures at PT. Pelabuhan Indonesia Belawan Branch is still not optimally implemented so it is not in accordance with the purpose of internal control. This is proven by the existence of control elements that have not been implemented, namely from elements of control activities and elements of risk assessment and accounting information systems at PT. Pelabuhan Indonesia has played a good role so that it can improve the internal cash control system.]]>
<![CDATA[Pengaruh DBH, SILPA, Dan Jumlah Penduduk Terhadap Belanja Daerah Kabupaten/Kota Di Sumatera Selatan ]]>
<![CDATA[Audri Olivia]]>;
<![CDATA[Kiagus Zainal Arifin]]>;
<![CDATA[Nurhasanah Nurhasanah]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i4.1399
<![CDATA[The objective of this study is to assess the impact of Profit Sharing Funds (DBH), Overtime Calculation Budget (SiLPA), and Population Number (JP) on regional expenditure in the districts/cities of South Sumatra. This study utilizes secondary data as the primary source of information. The data is obtained from a comprehensive sample that encompasses all 13 districts and 4 cities within the South Sumatra province. The data covers a period of 5 years, specifically from 2016 to 2020. The population for this study comprises the budget implementation reports obtained from districts and cities in South Sumatra. This study employed various statistical techniques for data analysis, including descriptive statistical analysis, classical acceptance test, multiple linear regression test, and hypothesis testing. The software utilized for analysis was SPSS for Windows version 26. The research findings presented in this paper are incomplete in nature. The allocation of population and revenue sharing funds exhibits a noteworthy and statistically significant influence on regional expenditure patterns. The calculation of budget surplus (SiLPA) has a minimal and adverse effect on regional expenditure. In the context of regional spending, it is observed that Profit Sharing Funds (DBH), Budget Overtime (SiLPA), and Population Number (JP) exhibit a noteworthy and statistically significant influence.]]>
<![CDATA[Efektivitas Penggunaan Aplikasi PLN Mobile Pada Bagian Pelayanan Pelanggan Di PLN UP3 Binjai ]]>
<![CDATA[Annio Indah Lestari Nasution]]>;
<![CDATA[Ayu Lestari Sitio]]>;
<![CDATA[Cai Siregar]]>;
<![CDATA[Leni Lastrian Nahulae]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i4.1409
<![CDATA[PLN (Persero) UP3 Binjai is one of the PLN units responsible for the electricity distribution function. In the electricity business, its position is as an interface with customers. The aim of this research is to determine the effectiveness of using the PLN Mobile application in the customer service section at PLN UP3 Binjai. In collecting research data, a qualitative method was used consisting of interviews and observations as well as literature review, interviews were conducted to PLN employees in the customer service department and PLN mobile users. The results of the research are that the PLN Mobile Application is quite good and very useful for UP3 Binjai customers to fulfill electricity needs, complaints and grievances, however, socialization is not yet evenly distributed so that there are still PLN customers UP3 Binjai who have not used the PLN Mobile application. Apart from that, the PLN Mobile application also has a positive impact on both customers and PLN employees because it will be more effective and save time and energy for both customers and employees in resolving customer complaints.]]>
<![CDATA[Pengaruh Biaya Tenaga Kerja Langsung dan Kos Barang Terjual terhadap Sticky Costs pada Perusahaan Manufaktur ]]>
<![CDATA[Nurin Naimatun Naimah]]>;
<![CDATA[Siti Asiam]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i2.1436
<![CDATA[This research aims to determine the sticky costs behavior that occurs in manufacturing companies listed on the Indonesia Stock Exchange. The behavior of sticky costs in this research is seen from sales, general and administration costs which are categorized into several industry groups to see the degree of sticky costs for each industry group per year. Apart from that, the factors that influence sticky costs include direct labor costs and overhead costs. goods sold. The research method used is multiple linear regression analysis which is measured using the Anderson, Banker and Janakiraman equations. The sample was determined based on the purposive sampling method with a total of 65 research samples obtained during the 2017-2019 period. The results of this research are that all manufacturing companies in Indonesia have sticky costs behavior. The largest and smallest degrees of sticky costs occur in the textile, garment and footwear sectors and others. This proves that management in companies in these sectors is inconsistent in monitoring and controlling sales, general and administrative costs. Then regarding the influence of direct labor costs and the cost of goods sold is as follows: 1) Direct labor costs have no effect on sticky costs, 2) Cost of goods sold has no effect on sticky costs.]]>
<![CDATA[Analisis Penggunaan EPA (Evaluasi Penyuluhan Agama) Pada Kementrian Agama Provinsi Aceh Kabupaten Bener Meriah ]]>
<![CDATA[Khasnita Sari]]>;
<![CDATA[Laylan Syafina]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i1.1474
<![CDATA[This study aims to determine the role of Islamic Extension Workers in empowering the economy through the basic food business carried out by the Ministry of Aceh Province, Bener Meriah Regency. The approach used in this study is descriptive qualitative, that is, after the data has been collected, a qualitative analysis is carried out and describes one data with other data in such a way as to obtain a complete general picture of the problem under study. Then the data collection method uses observation, interviews, and documentation. In determining research subjects, the authors use purposive sampling technique with informants one taklim board of directors, one person in charge of the basic food business and three worshipers.The results of this study are: Islamic religious instructors carry out informative/educational and consultative roles as well as the implementation of expected roles and actual roles and Result of the economic empowerment is the formation of financial independence of the taklim assembly and the creation of the congregation's ability to meet basic needs.]]>
<![CDATA[Pengaruh Good Corporate Governance, Leverage, Dan Firm Size Terhadap Pengungkapan Risiko ]]>
<![CDATA[Alryan Isra Kusnanto]]>;
<![CDATA[I Gusti Ketut Agung Ulupui]]>;
<![CDATA[Etty Gurendrawati]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v2i1.1544
<![CDATA[This research aims to determine the effect of good corporate governance, leverage, and firm size on risk disclosure in banking companies listed on the Indonesia Stock Exchange in 2019-2021. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used purposive sampling technique and obtained 33 companies with a research period of 3 years. The analytical method used in this study is multiple linear analysis using SPSS software version 25.0. Based on the results of the research conducted, it was found that, (1) the Independent Board of Commissioners has no effect on risk disclosure, (2) the Audit Committee has a positive effect on risk disclosure, (3) Leverage has a positive effect on risk disclosure, (4) Firm Size has a positive effect on risk disclosure.]]>
<![CDATA[Pengaruh Intellectual Capital, Inventory Turnover dan Profitabilitas Terhadap Financial Distress ]]>
<![CDATA[Riyana Eka Sapitri]]>;
<![CDATA[Dirvi Surya Abbas]]>;
<![CDATA[Sriyanto Sriyanto]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v2i1.1663
<![CDATA[The purpose of this study was to determine the effect of intellectual capital, inventory turnover and profitability on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017 - 2021. The population of this study includes all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. The sampling technique in the study used purposive sampling technique. Based on the predetermined criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data logistic regression analysis. The results showed that intellectual capital and inventory turnover had no effect on financial distress. While profitability has a significant negative effect on financial distress, and intellectual capital, inventory turnover and profitability jointly affect financial distress.]]>
<![CDATA[Pengaruh Ukuran Perusahaan Dan Pertumbuhan Penjualan Terhadap Corporate Social Responsibility ]]>
<![CDATA[Sonia Nadia Muslimah]]>;
<![CDATA[Dirvi Surya Abbas]]>;
<![CDATA[Januar Eky Pambudi]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v2i1.1664
<![CDATA[The purpose of this study is to determine the effect of company size and sales growth on corporate social responsibility in mining companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2017-2020 period. The population of this study includes all mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is multiple linear regression supported by the SPSS 25 program. The results show that company size have effect on corporate social responsibility and sales growth have no effect on corporate social responsibility. Keywords: company size, sales growth, corporate social responsibility]]>
<![CDATA[Pengaruh Profitabilitas, Kepemilikan Manajerial Dan Ukuran Perusahaan Terhadap Islamic Social Reporting (ISR) ]]>
<![CDATA[Riesta Ayu Delia]]>;
<![CDATA[Dirvi Surya Abbas]]>;
<![CDATA[Eko Sudarmanto]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v2i1.1665
<![CDATA[The purpose of this study is to determine the effect of profitability, managerial ownership and company size on Islamic social reporting on Islamic banking companies on their respective websites. The research time period used is 5 years, namely the 2016-2020 period. The population of this study includes all Islamic banking registered on their respective websites for the 2016-2020 period. The sampling technique uses non-probability techniques. Based on the predetermined criteria obtained 8 companies. The type of data used is secondary data obtained from the official website of financial statements. The results showed that Profitability (ROA) had no effect on Islamic Social Reporting, Leverage (DAR) had a negative effect on Islamic Social Reporting, Managerial Ownership (KM) had a negative effect on Islamic Social Reporting, Company Size (size) had no effect on Islamic Social Reporting ( ISR).]]>
