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Akuntansi: Jurnal Riset Ilmu Akuntansi
Published by Universitas Sains Dan Teknologi Komputer
ISSN : 9617871     EISSN : 2961788X     DOI : 10.55606
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management 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 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 21 Documents
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Search results for , issue "Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi" : 21 Documents clear
Analisis Kelompok Lansia Berdasarkan Kategori Usia Dengan Metode K-Means Clustering Lela Lailatul Kaamilah; Mulyawan Mulyawan
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.234

Abstract

The application of k-means can be used to group the number of elderly people based on age category. By using this algorithm, groups of elderly residents who have the same age characteristics can be determined. Elderly (elderly) is the share of the population aged 60 years and over, the health department categorizes the elderly based on their age level, namely: early elderly, late elderly, and elderly). The increasing number of elderly people worldwide has created problems in managing the welfare of the elderly population. Inaccurate information regarding the distribution of the number of elderly people in each age category makes it difficult to make the right decisions to improve the welfare of the elderly population. In this case, the application of K-Means clustering can be used as a tool in grouping the number of elderly people based on age category. With this algorithm, data can be grouped quickly and efficiently, so that it can assist in making appropriate decisions to improve the welfare of the elderly population. However, the K-Means Clustering algorithm is only used as a tool, and must be strengthened with proper analysis and recommendations. In the village of Cimari, Cikoneng District, Ciamis Regency, in terms of grouping the elderly based on age categories, there are limitations in managing data on the elderly population, namely by manual method which requires quite a long time. The design method used is data collection: the number of elderly people and their age category. This data was obtained from data from Cimari villagers Based on the grouping results using K-Means Clustering on the grouping of the elderly population by age category, the Davies Bouldin results were 0.263, cluster 0 contained 119 items, cluster 1 contained 101 items, and cluster 2 contained 80 items.
Penerapan Algoritma K-Means Clustering Pada Tingkat Inflasi Kota Di Indonesia Novia Wulandari; Nisa Dienwati Nuris; Saeful Anwar
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.235

Abstract

Inflation is a general tendency to increase the prices of goods and services, and it happens all the time. when the prices of domestic goods and services rise, inflation will rise. Depreciation causes the prices of goods and services to rise. Uncontrolled inflation can result in losses for society and the government. Therefore, an appropriate study is needed to map the dynamics of inflation in a region. One way to map the inflation rate is clustering. Clustering is dividing data into groups with the same characteristics. The author took the initiative to analyze the urban inflation rate in Indonesia from 2020 to 2022. The data is sourced from the Central Statistics Agency (BPS) website. This analysis uses the K-Means Clustering method with 5 clusters. the group with the highest inflation is in cluster 0, the high inflation group is in cluster 1, the moderate inflation group is in cluster 2, the low inflation group is in cluster 3, and the lowest inflation is in cluster 4. by categorizing the inflation rate of cities in Indonesia, it can be seen which cities in Indonesia have very high, high, medium, low and very low inflation rates.
Pengelompokan Remaja Berdasarkan Segmentasi Usia Menggunakan Metode K-Means Clustering (Studi Kasus : Desa Sindangsari) Rini Rahmawati; Agus Bahtiar
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.236

Abstract

Data mining is processing information from a database that can be used for various needs. One of the methods in data mining, namely Clustering which aims to find groupings from a series of patterns, points, objects and documents. The K-Means clustering algorithm is an algorithm that plays an important role in the field of data mining and is simple to implement and run. The K- Means Clustering method attempts to group existing data into several groups, where the data in one group have the same characteristics. By conducting clustering research youth based on age segmentation using the k-means clustering method is expected to be able to contribute especially to PIK R colleagues in dividing the segmentation of PIK R members easily and systematically without using manual methods. This age segmentation can be used to determine the level of development, needs, and preferences of adolescents in various aspects of life. This study aims to process the number of adolescents for members of the PIK-R organization, it is hoped that it will make it easier for secretaries in the Pik-R organization to manage new membership recruitment data based on age and knowing which hamlet has the most teenage population. In each cluster it is classified based on which criteria are prioritized. System testing was carried out 4 times with data consisting of 24 attributes 1789 records of new PIK-R members to get precision implementation results K-Means Clustering method.
Faktor-Faktor Yang Mempengaruhi Realisasi Penerimaan Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan (PBB-P2) Di Kecamatan Dendang Kabupaten Tanjung Jabung Timur Tri Sugiharto; Elyanti Rosmanidar; Nurfitri Martaliah
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.237

Abstract

Abstract The purpose of this study was to determine and analyze the effect of PAD (X1), number of taxpayers (X2), number of residents (X3), number of regions (X4) and GRDP (X5) simultaneously and partially influencing PBB-P2 revenue in the District. Dendang, Dendang District, East Tanjung Jabung Regency. This type of research is quantitative with panel data in the period 2017-2021. The data analysis used is panel data regression. The results showed that the statistical value in this study was 12.43099 (Fcount > Ftable = 2.49), while the probability value was 0.000 (P<0.05). This means that simultaneously PAD (X1), number of taxpayers (X2), total population (X3), number of regions (X4) and GRDP (X5) have a significant effect on PBB-P2 revenue in Kandis City Village, Dendang District, Tanjung Jabung Regency East. Partially, PAD has a tcount of -3.051742 with a ttable value of 1.68957 (tcount > ttable), while the probability value is 0.0057 (P<0.05). This means that partially, PAD has a significant effect on PBB-P2 revenue in Dendang District. The conclusion of PAD (X1) partially on PBB-P2 revenue in Dendang District, East Tanjung Jabung Regency, while the number of taxpayers (X2), population (X3), number of regions (X4) and GRDP (X5) partially have no effect on revenue PBB-P2 in Dendang District, East Tanjung Jabung Regency.
Pengaruh Likuiditas Dan Profitabilitas Terhadap Kebijakan Dividen Perusahaan Sub Sektor Perkebunan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2020 Diah Feni Putri Pratiwi; Ida Siswatiningsih; Mawar Ratih Kusumawardani
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.238

Abstract

This study aims to determine the effect of liquidity and profitability on dividend policy in plantation sub-sector companies listed on the IDX in 2015-2020. The data used in this study are the financial statement of the plantation sub-sector using annual data from 2015-2020. The sampling technique uses the purposive sampling technique. The statistical analysis tests used were the chow test, classical assumption test, panel data regression T-test, F-test, and the coefficient of determination. The test in this study uses Eviews 10. Based on the results of this study it shows that partially this research shows liquidity in the from of current ratio (CR)and profitability in the form of return on assets (ROA), return of equity (ROE), and net profit margin (NPM). Has no effect on dividend policyin the from of dividend payout ratio (DPR). Simultaneously the independt variables influence the dividend policy in the form of the dividend payout ratio (DPR).
Analisis Pengakuan Pendapatan Kontrak Konstruksi Berdasarkan PSAK 34 Dengan Persentase Penyelesaian Pada CV. Indra Surya Widia Rahma Warnika; Martinus Budiantara
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.241

Abstract

In the method of recognizing revenue in construction companies, there are two different methods, namely the completed contract method and the percentage of completion method. The completed contract method is a method that takes into account the profit and loss at the end of the contract, while the percentage of completion method is a method that recognizes profit and loss based on the percentage of work completed in each period. The percentage of completion method has two approaches, namely physical and cost-to-cost.The purpose of this research is to find out whether the income recognition method with the percentage of completion on CV. Indra Surya is in accordance with PSAK 34. The analytical method used in this study is descriptive qualitative with comparative descriptive, in which the researcher analyzes the suitability of income recognition in CV. Indra Surya with theory from PSAK 34. Data collected through observation or surveys, field studies, and documentation. The results showed that CV. Indra Surya applies the recognition of revenue recognition using the percentage of completion method based on PSAK 34 .
Pengaruh Profitabilitas dan Likuiditas Terhadap Opini Audit Going Concern pada Perusahaan Manufaktur Sub Sektor Proprty dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2016-2021 Annisa Annisa; Edo Putra
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.242

Abstract

Going concern audit opinion is an opinion issued by the company regarding the feasibility of the company's financial statements to see the future. This study aims to examine the profitability and liquidity of going concern audit opinions in manufacturing companies in the Property and Real Estate sub-sector which are listed on the IDX. This study uses a sample of manufacturing companies in the Property and Real Estate sub-sector which are listed on the IDX in 2016-2021. Based on porposive sampling, the number of manufacturing companies in the Property and Real Estate sub-sector used in this study were 47 companies. Hypothesis testing uses logistic regression using the Spss 23 program.
Profitabilitas, Financial Leverage Dan Perataan Laba Nunuk Tri Utami; Febryandhie Ananda
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.243

Abstract

Income smoothing is one of the efforts made by management to reduce fluctuations in profits earned so that profits match the desired target. Income smoothing is also a common form of earnings management. This is done with the motivation to show good performance to investors, by showing stable company profits. This study aims to analyze the effect of proofreadability and financial leverage on income smoothing in companies in the consumer goods industry sector that are listed on the Indonesian stock exchange in 2018-2021. The method used in this research is to use quantitative methods using secondary data. The sample collection technique used in this study was a purposive sampling technique which produced 58 selected company samples over a period of 4 years so that 232 company samples were obtained. The hypothesis in this study was tested using logistic regression analysis using the SPSS 22 program. The results of this study indicate that profitability and financial leverage have no effect on income smoothing.
Analisis Penerapan Software Pada Pelatihan Pembukuan Laporan Keuangan Sederhana Bagi KPM Oleh BBPPKS Bryan Wicaksono; Reni Yendrawati
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.245

Abstract

UMKM have a very important role for the advancement of a country's economic growth. There are lots of Indonesian people who become UMKM principals, but not all of them are categorized in KPM. Some UMKM that meet the requirements can be categorized as KPM. These UMKM also really need training in applying financial records in accordance with the currently applicable Accounting Standards, namely Financial Accounting Standards. This has the aim of helping UMKM that are included in the KPM category implement financial records that are in accordance with SAK UMKM, especially using the Microsoft Excel system. The PKH team that has been given training by BBPPKS is now required to provide training to KPM regarding procedures for recording financial bookkeeping which later can be practiced by KPM in order to facilitate their business in the financial sector. Sources of data collected based on interviews with several interrelated parties in the preparation of this report, as well as some other supporting data. The research results show that the UMKM studied have not implemented financial bookkeeping which will later be used to record financial reports and make decisions. It is recommended that UMKM that are categorized in the KPM category can apply this excel-based financial bookkeeping application, and take advantage of the convenience in this application so that it can assist users in preparing financial reports and also make it easier for users to calculate their business profits.
Pelatihan Dan Pendampingan Pencatatan Laporan Keuangan Berbasis Digital Pada UMKM Gudeg Mbah Djo Zainnita Julia Qhoirunnisa; Zaenal Wafa
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.246

Abstract

This community service activity was carried out to provide training and assistance regarding the preparation of financial reports for the Gudeg Mbah Djo UMKM in Kulon Progo Regency. In its financial records, the financial reports of UMKM Gudeg Mbah Djo are still recorded conventionally, so that there is often no clear separation between personal money and company money. Owners also do not know exactly how much profit or loss they have from the business they are running because so far it has only been ‘niteni’. The reason is because the owner still does not understand the importance of financial reports and the basis for recording them. From these main issues, it is necessary to carry out training and assistance for preparing financial reports for the Gudeg Mbah Djo UMKM.

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