cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Hernianti Harun
Contact Email
jurnalak99@gmail.com
Phone
+6281245631807
Journal Mail Official
herniantiharunanty@gmail.com
Editorial Address
Kampus II, Jl. Jend. Ahamad Yani KM. 6 Parepare Sulawesi Selatan 91131
Location
Kota pare pare,
Sulawesi selatan
INDONESIA
Journal AK-99
Published by Universitas Muhammadiyah Parepare
ISSN : -     EISSN : 27756726     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal AK-99 merupakan jurnal yang diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare yang mencakup bidang ilmu Akuntansi Manajemen, AKuntansi Sektor Publik, Akuntansi Ekonomi Syariah, Akuntansi Keuangan Daerah, Audit, Perpajakan. Journal AK-99 Diterbitkan 2 kali Setahun, Mei dan November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol 2 No 1 (2022): Journal AK-99" : 10 Documents clear
PENERAPAN AKUNTANSI PERTANGGUNG JAWABAN DENGAN ANGGARAN SEBAGAI ALAT PENGENDALIAN BIAYA PADA PT. PERTANI (PERSERO) UNIT PENGGILINGAN PADI (UPP) KABUPATEN SIDENRENG RAPPANG Ady S; Abdul Azis
Journal AK-99 Vol 2 No 1 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.755 KB)

Abstract

This study aims to determine the application of accounting for responsibility, cost control, and the role of accounting for responsibility in supporting the efficiency of cost control at PT. Pertani (Persero) Rice Milling Unit of Sidenreng Rappang Regency. The data collection techniques used in this study are interviews, observations, and documentation. Informants in the study are the chairman, the financial treasurer, and the material treasurer. The data analysis technique used in this study is qualitative analysis. The results of the study obtained that the application of accounting with the budget as a cost control tool at PT. Pertani (Persero) Rice Milling Unit of Sidenreng Rappang Regency has been adequate.
ANALISIS KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN PINRANG Muhammad Alif Khadafi
Journal AK-99 Vol 2 No 1 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.262 KB)

Abstract

This research was conducted at the Regional Finance Agency of Pinrang Regency with interview, observation and documentation data collection techniques, as well as using qualitative descriptive methods. This study aims to determine the application of Government Accounting Standards affect the quality of financial reports in the Pinrang Regency Government. The results of the research on the financial statements of the local government of Pinrang Regency meet the requirements to be said to be of high quality because it has fulfilled 3 main requirements, namely properly accounted for, fully reported by fulfilling the requirements 1) Relevant 2) Reliable 3) Comparable and 4) understandable, and independently audited. The application of accrual-based accounting standards is still being applied slowly because it requires strong resources to implement it gradually.
ANALISIS KINERJA LAPORAN KEUANGAN PEMERINTAH DAERAH (PADA BADAN PENGELOLA KEUANGAN DAERAH KABUPATEN SIDENRENG RAPPANG) Rezky Zahir
Journal AK-99 Vol 2 No 1 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.672 KB)

Abstract

The purpose of this study is to determine the Performance of the Government Financial Statements of Sidenreng Rappang Regency. This research was conducted at the Regional Financial Management Agency of Sidenreng Rappang Regency using the Activity Ratio, PAD Efficiency Ratio, PAD Effectiveness Ratio and Regional Financial Independence Ratio. The results of the study are that the activity ratio, the percentage level of operating expenditures, is in good criteria, while capital expenditures are still in poor criteria. The ratio of regional financial independence is still low, indicating that the source of regional revenue is still not optimal. The Effectiveness Ratio has succeeded in realizing Regional Original Income from the previously estimated or determined target so that the effectiveness ratio is at an effective level, while the regional financial efficiency ratio of Sidenreng Rappang Regency during 2019 is still at an inefficient level.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETERLAMBATAN PELAPORAN PERTANGGUNGJAWABAN KOTA PAREPARE Widya Ulandari; Syarifuddin Yusuf
Journal AK-99 Vol 2 No 1 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.989 KB)

Abstract

This study aims to determine the factors that influence the delay in reporting the accountability of the City of Parepare. The method used in this study is quantitative. The sampling technique in this study was total sampling. Total sampling is a sampling technique where the number of samples is equal to the population of 46 populations. The results showed that only one variable, namely the capacity of Human Resources (HR), affected the delay in reporting accountability. Variable use of information technology and the Internal Control System (SPI) have no effect on delays in reporting accountability. Timeliness indicates that financial statements must be presented within a predetermined period of time to show the extent of the implementation of the SKPD APBD. The delay in the accountability of one of the agencies will hamper the process of preparing the financial statements of the City of Parepare.
ANALISIS BANTUAN SOSIAL DANA CSR (CORPORATE SOCIAL RESPONSIBILITY) KHUSUS BANTUAN DANA SOSIAL PADA PUSAT PEMBANGKIT LISTRIK TENAGA AIR (PLTA) BAKARU KABUPATEN PINRANG Nurhapisa; Hernianti Harun
Journal AK-99 Vol 2 No 1 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.939 KB)

Abstract

CSR (Corporate Social Responsibility) is now increasingly popular in its implementation by companies in the world, including in Indonesia. This study aims to find out what social assistance CSR programs are applied to the Bakaru hydropower plant, as well as how to utilize CSR funds at the Bakaru hydropower plant. The subjects of this study were employees who worked at the bakaru hydropower plant and knew a lot about the problems related to the research. The data analysis technique in this study uses a qualitative descriptive of the miles and Huberman model, namely data reduction, data presentation (data display) and conclusion drawing / verification. That is to compare the results of the research with existing theories. The results showed that the Bakaru hydropower plant had implemented CSR social assistance in the nearest area of the company. Such as bakaru village, salimbongan village, pao village. The types of assistance that have been carried out are the distribution of basic necessities, assistance with school supplies, electricity meters, medicine assistance, free examination assistance, computer assistance, Qur'an assistance, assistance for outstanding students, assistance in the procurement of clean water, assistance in electricity vouchers, wage assistance for teachers, and donating land for funerals. However, based on the community's view, the implementation of the hydropower CSR program has not been effective enough because it has not been able to improve the quality of life of the community.
ANALISIS AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (ADD) DAN PENDAPATAN DESA KECAMATAN BELAWA KABUPATEN WAJO (STUDI KASUS PADA DESA LEPPANGENG) Desi Darma Yanti; Sariana Damis
Journal AK-99 Vol 2 No 1 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.258 KB)

Abstract

The village has a function as the closest government center for the community. This study aims to analyze the accountability of village fund allocation (ADD) and analyze the accountability of Leppangeng Village Income, Belawa District, Wajo Regency. Data collection techniques by conducting interviews, observations and documentation. There were 7 informants in this study who were involved in Village Fund Allocation (ADD) and Village Revenue accountability. The data analysis technique in this study is qualitative with a descriptive analysis approach that describes the accountability of Village Fund Allocation (ADD) and Village Income based on the planning, implementation and accountability system in the Regulation of the Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management. The results showed that the Management of Village Fund Allocation (ADD) and Village Revenue both administratively and technically by applying the principles of accountability supported by the principles of transparency, accountability, and participation. The management is also in accordance with applicable regulations, although there are still some obstacles faced by the Village Apparatus.
SISTEM PERHITUNGAN BAGI HASIL SIMPANAN DAN PEMBIAYAAN AKAD MUDHARABAH (STUDI KASUS PADA BANK MUAMALAT) Novi Sulastry
Journal AK-99 Vol 2 No 1 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.577 KB)

Abstract

The development of Islamic banking was marked by the approval of Law No. 10 of 1998. In the Law is regulated in detail the legal foundation as well as the types of businesses that can be operated and implemented by Islamic banks. This research aims to find out the existence of the deposit revenue sharing system and the financing of mudharabah contracts at Bank Muamalat Parepare Branch. The data collection techniques used are observation, documentation and interviews with person paper and place data sources. The analysis technique used is qualitative descriptive analysis. The results showed that the calculation of the revenue share of savings deposits at Bank Muamalat Parepare Branch by dividing the average customer's funds by 1000 which is the investment value of the distribution every thousand rupiah, then the results of the calculation are multiplied by the ratio divided by 100. The share of revenue sharing between Muamalat Parepare Branch and customers / mudharib for financing funds engaged in project or construction business, production business, business services is 60% of the profit for the entrepreneur or customer / mudharib and 40% of the bank share.
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PT. PERTAMINA (PERSERO) PAREPARE Selvita Sari
Journal AK-99 Vol 2 No 1 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.678 KB)

Abstract

The contribution of sustainable development with corporate sustainability is twofold. First, it helps establish areas that require corporations to focus on: environmental, social, and economic performance. Second, it provides a common social goal for corporations, governments, and civil society to work towards: ecological, social, and economic sustainability. Like sustainable development, corporate social responsibility (CSR) is also broad, as a dialectical concept. This research aims to find out the Implementation of Corporate Social Responsibility (CSR) in PT. Pertamina (Persero) Parepare.Data collection techniques used in this research are interviews, observations, documentation. The data analysis techniques in this study use qualitative descriptive analysis. The results of the study show that the implementation has been carried out by PT. Pertamina (Persero) Parepare is in accordance with the Law governing CSR and the implementation stage is in accordance with the theory put forward by expert opinion. Implementation of CSR program of PT. Pertamina (Persero) Parepare has been implemented well because it is seen from the stage carried out and plus the strategy used and support from the parties involved who make the program run well and smoothly. As well as the success of the CSR program of PT. Pertamina Persero can be seen in the resulting impact, namely by increasing the knowledge of fishermen by cultivating vanamei and tilapia shrimp.
APLIKASI PENGUKURAN KINERJA MENGGUNAKAN BALANCED SCORECARD APPROACH PADA PT. POS INDONESIA (PERSERO) CABANG PAREPARE Darmawan; Subhan Risqi
Journal AK-99 Vol 2 No 1 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.062 KB)

Abstract

Pengukuran kinerja memegang peranan penting dalam dunia usaha, dikarenakan dengan dilakukannya pengukuran kinerja dapat diketahui efektivitas dan penetapan suatu strategi dan penerepannya dalam kurun waktu tertentu. Penelitian ini bertujuan untuk mengetahui pengukuran kinerja keuangan dan untuk mengetahui pengukuran kinerja dengan menggunakan pendekatan balanced scorecard di PT Pos Indonesia (Persero) Cabang Parepare. Teknik pengumpulan data dalam penelitian ini adalah observasi, kuesioner dan dokumentasi. Teknik analisis data yang digunakan peneliti memiliki 4 perspektif, yaitu financial perspective, customer perspective, internal business process perspective serta learning and growth perspective. Hasil dari peneliti di bagian kinerja keuangan PT Pos Indonesia (Persero) Cabang Parepare berdasarkan rasio keuangan selama 4 tahun mulai dari tahun 2015 hingga 2018 sebesar 93% yang berarti sehat dari segi standar kinerja BUMN. Jika dilihat dari perbandingan antara pengukuran kinerja keuangan dengan balanced scorecard di PT Pos Indonesia (Persero) Cabang Parepare menunjukkan bahwa pengukuran kinerja keuangan sebesar 93% atau sehat namun hanya dari segi keuangan. Sedangkan jika balanced scorecard adalah 86% itu jauh lebih baik dan komprehensif dibandingkan dengan cara kinerja keuangan saja.
PENGARUH AUDIT INTERNAL TERHADAP TRANSPARANSI KEUANGAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KOTA PAREPARE Jumriani Jumriani; Diah Purnama Indah
Journal AK-99 Vol 2 No 1 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (789.582 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui sistem audit internal, sistem transparansi keuangan dan pengaruh Audit Internal terhadap transparansi keuangan Perusahaan Daerah Air Minum Kota Parepare. Dengan metode kuantitatif, Penelitian ini dilakukan di PDAM Kota Parepare diketahui sistem audit internal telah berfungsi cukup baik dengan persentase sebesar 73% dipengaruhi dengan 5 (lima) indikator. dari kelima indikator hanya indikator kerahasiaan yang berfungsi dengan baik, dan transparansi keuangan memperoleh persentase 76% artinya telah berjalan dengan baik dikarenakan telah melakukan keterbukaan akan informasi yang dianggap material untuk disampaikan. Hasil uji regeresi menunjukkan audit internal berpengaruh positif terhadap transparansi keuangan dengan besar pengaruh audit internal terhadap transparansi keuangan adalah 0,867 atau 86,7% bahwa auditor internal membantu pihak manajemen dalam mengidentifikasi kelemahan-kelemahan, kegagalan-kegagalan serta memberikan rekomendasi bagi kinerja dan membantu mewujudkan transparansi keuangan yang lebih baik pada Perusahaan Daerah Air Minum (PDAM) Kota Parepare.

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol 3 No 2 (2023): Journal AK-99 Vol 3 No 1 (2023): Journal AK-99 Vol 2 No 2 (2022): Journal AK-99 Vol 2 No 1 (2022): Journal AK-99 Vol 1 No 2 (2021): Journal AK-99 Vol 1 No 1 (2021): Journal AK-99