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Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
Published by Universitas Ibn Khaldun Bogor
ISSN : -     EISSN : 2829730X     DOI : https://doi.org/10.32832/jharmoni
Core Subject : Education,
Education
Jurnal HARMONI: Journal of Accounting and Finance is published by Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor. It is published twice a year on May and December. Jurnal HARMONI papers in the field of accounting and finance that give a contribution to the development of accounting science, accounting practices, the accounting profession, and finance. We accept mainly research-based articles related to accounting science and finance. The scopes of the topics include Management Accounting, Financial Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Professional Ethics, Accounting Education, Banking, and Finance. Jurnal HARMONI accepts manuscripts of either quantitative research, qualitative research, and mix method research, written in either English.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 40 Documents
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Analysis Of The Influence Of Financial Liquidity And Leverage On Profitability In Manufacturing Companies Listed On Idx 2015 – 2019 Mu avidayana Mu avidayana; Indupurnahayu Indupurnahayu; Hurriyaturrohman Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022)
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7205

Abstract

The purpose of this study was to determine and analyze the effect of liquidity and financial leverage on profitability by using 5 samples of companies listed on the Indonesia Stock Exchange from 13 populations of Manufacturing Companies in the Automotive Sub-Sector and their Components. Sampling technique (Purposive Sampling). The test method used to determine the effect of the dependent and independent variables is multiple linear regression analysis. The results of this study state that there is a positive and significant effect between Liquidity on Profitability with a value of t arithmetic (2.652) > tta table (2.07961) with a significance level of less than 0.05, namely (0.015 < 0.05). And there is a positive and significant influence between Leverage on profitability. This is evidenced by the value of t count (3.486) > t table (2.07961) with a significance level of less than 0.05, namely (0.002 < 0.05). Meanwhile, simultaneously there is the effect of Liquidity and Leverage on Profitability in Manufacturing Companies in the Automotive Sub-Sector and Its Components listed on the Indonesia Stock Exchange where the significance value of F is 0.008 where the significance value is less than 0.05.
Collective Cost Calculation Analysis In Determining The Cost Of Production Cv. Barokah Muhammad Nur Rizqi; Yudiana Yudiana; Citra Nisa Juliani
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022)
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7206

Abstract

The purpose of writing this thesis is to determine the calculation of the cost of goods manufactured CV. Barokah uses cost accounting calculations and finds out the amount of profit / loss obtained by the company. In this study using the relative selling value method, the authors conclude that: In calculating the joint cost allocation on CV. Barokah generates a total cost of Rp. 38,188,130. From the calculation of the joint allocation, the cost of the product was obtained, for brown bread of Rp. 972, cheese bread of Rp. 1,085, of strawberry bread of Rp. 1,108, and for peanut bread of Rp. 1,031. In calculating the profit using the relative selling value method, it generates a gross profit of Rp. 10,037,871, which consists of profit for brown bread of Rp. 2,325,470, cheese bread of Rp. 2,596,055, strawberry bread of Rp. 2,650,172, and bread peanuts amounting to Rp. 2,466,174. So that this company can determine the selling price of its products precisely and accurately, in the sense that it is neither too low nor too high.
Du Pont System Analysis In Measuring Financial Performance Of Pharmaceutical Companies Listed On The Indonesia Stock Exchange (Idx) Dessy Tania S; N. A. Rumiasih; Desmy Riani; Angga Prasetia
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022)
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7207

Abstract

This study aims to determine the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The analysis in this study uses the Du Pont system, namely Net Profit Margin, Total Assets Turn Over and Return On Investment. The data used in this study is sourced from the Balance Sheet and Income Statement. Based on the results, it can be said that PT Darya-Varia Laboratoria Tbk, PT Kalbe Farma Tbk, PT Tempo Scan Pacific Tbk and PT Industri Jamu and Pharmacy Sido Muncul Tbk still lack efficiency in managing their assets so that they get a low score on Return On Investment, but PT Industri Jamu and Pharmacy Sido Muncul managed to get an Net Profit Margin value above the average.
Implementation Of Standard Costs As A Support Of Production Cost Control Testing Samples Of Pt Goodyear Indonesia Laboratory Meldi Handayani; Rahmat Mulyana Dali; Rasiman Rasiman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022)
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7208

Abstract

Standard costs are costs that should be incurred to make one unit of product specified at the beginning of the period. Standard costs become a benchmark for controlling a company's production costs. The purpose of this study is to analyze using standard costs as an effort to support production cost control. This study uses a descriptive type of research with a quantitative approach. This research focuses on controlling production costs by analyzing the actual costs. Documentation interviews and field observations are data collection techniques used. The results of the research on testing production samples at the PT Goodyear Indonesia Laboratory illustrate that the standards applied have not been able to control the cost of testing production samples. The cause of this is data failure in the sample compound which makes repeated sample tests, so that there is an increase and increase in the use of raw materials and an increase in electricity usage. Companies should review the manufacture of compounds in order to be more detailed and thorough so that the goods produced do not fail when testing samples.
The Effect Of Tax Avoidance And Corporate Governance On Company Value (Empire Study On Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesia Stock Exchange (Idx) 2015-2018 Period) Anisa Mayangsari; Agus Cahyana; Rahmat Mulyana Dali; Dudung A. Syukur
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022)
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7209

Abstract

This research is based on the  fact  that an investor who wants to invest in their shares sees the  value of the company. This   study aims   to examine: 1)  The effect   of tax   avoidance   on firm   value, 2)   The effect    ofl    corporate   governance   on                                                     firm     value. This type oflresearch is quantitative research. The population of this research is manufacturing companies in the consumer goods industry  which  are listed  on  the  Indonesia   Stock  Exchange   (BEI)   for   the   2015-2018   period.   The   sampling   technique in this study was purposive sampling. The data of this study used financial report data and annual reports obtained by 34 companies with a research period of 4 years and 37 outlier data so that the total sample size was 99 research data. The type of data used is secondary data obtained from www.idx.co.id and www.sahamok.com. The analytical test used is multiple linear regression analysis with the statistical analysis   test   method   using   the   SPSS   version   26   software   program.   The  results showed that: 1) Tax avoidance has a positive effect on firm value. 2) Corporate governance with indicators: The Board of Directors has a negative effect on firm value, the proportion of the Independent Commissioner has no negative effect on company value and the Audit Committee has a positive effect on firm value.
Analysis Of Costing Variables In Decision Making Case Studies In Confectionery Companies (Msmes) Elma Amalia; M. Imam Sundarta; Widhi Ariyo Bimo
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022)
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7210

Abstract

The pandemic covid19 has caused MSME in Indonesia to experience a decrease in profit levels and cannot use capacity to the fullest, so there is capacity that can still be utilized by receiving special orders.  Then this study aims to know how MSME apply the cost of goods manufacture by variabel costing method which can increase profits during the pandemi of Covid19 and how the MSME apply cost analysis by variabel costing in short term decision making. This research was conducted in Uniform Original Confection using quantitative data types which were then analyzed using descriptive methods.. Sample data collacted through interviews and observation regarding production data and cost incurred during the pandemi of Covid19 and when there of special orders. Sample data was determined using a purposive sampling technic and the samping technic used was a non probability sampling tehnic. The result of this studi this can be see through the total variabel production costs to produce 2.060 unit uniforms is Rp 65.685.160 then the variabel cost each unit is Rp 31.886, so MSME can do application and calculate cost of goods manucfature by variabel costing method consitently because thia method can generate profit for MSME. And the resultf of cost analysis by variabel costing method in short-term decision making, the company can receive the special order because with the special order the net profit obtained has increased by Rp 2.489.900.
Analysis Of Implementation Of Financial Accounting Standards Without Public Accountability Concerning Presentation Of Cooperative Financial Statements (Case Study On Employee Cooperatives, Dgt Of State Treasury In Jakarta) Elsa Aprianti; Yudiana Yudiana; Muhammad Nur Rizqi; Harun Faizal
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022)
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7213

Abstract

In general in the preparation of the financial statements of the cooperatives should be compiled based on the financial accounting standards entities without public accountability ( SAK – ETAP) in accordance with the regulation no. 12/per/M.KUKM/IX/2015 on guidelines for the general accounting of the cooperatives article 3, paragraph 1. This study was conducted in a cooperative employee of the directorate general of the treasury of the state (KOPPBN), this study aims to determine whether the financial report on the KOPPBN have been applying the Financial Accounting Standards Entities Without Public Accountability (SAK – ETAP) in the preparation of its financial statements. The type of research used is research kulitatif and data from this study were obtained from the report data sisa hasil Usaha (SHU) year 2019 as well as interviews with the manager of the cooperative. Based on the research conducted, the results showed that the cooperative employee of the directorate general of the treasury of the country is not yet fully apply the SAK – ETAP in its financial statements this is because in the financial statements in the cooperative employee of the directorate general of the treasury of the state only covers the balance sheet and the SHU or the income statement. Which should be in SAK – ETAP load 5 statements i.e. balance sheet, cash flow statement, income statement, statement of changes in equity and notes to the financial statements.
Operational Audit Of Human Resources (Case Study At PT. Jabarti Abazas Prima) Amelia Sandra; M. Imam Sundarta; Leny Muniroh
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022)
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7214

Abstract

This study aims to find out related to employee activities that have been determined, to determine the controls that have been implemented, and to find out whether operational audits of human resources can improve efficiency and effectiveness on the performance of company employees. In order to assess the effectiveness and efficiency of the company's operational activities.The research method used in this study is to use a qualitative approach using descriptive methods where the results of data research are in the form of exposure to the results of the situation that has been studied and presented in the form of narrative variants or recommendations for companies. The data collection used are interviews, observation, documentation and literature study. Assessment of the effectiveness and efficiency of the company obtained from data sources in the form of secondary data, namely the history and development of the company, organizational structure, data on the implementation of human resources and documents related to research and also obtained data sources in the form of primary data, namely financial reports on operational activities and interviews with company manager.The results of the study indicate that the policies contained in the company towards employee activities are in accordance with what has been determined. It can be concluded that the operational activities of human resources at PT. Jabarti Abazas Prima has not been effective and efficient because there are still weaknesses that have resulted in hampering the development of the company.
The Effect Of Added Financial Ratio And Economic Value On Company Market Value (Case Study On Islamic State-Owned Banks In Indonesia For The 2017 – 2019 Period) Mira Rantika; N.A Rumiasih; Verni Asvariwangi; Azolla Degita Azis
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022)
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7215

Abstract

This study aims to examine and analyze the effect of financial ratios and Economic Value Added on Market Value Added in Islamic Commercial Bank BUMN in Indonesia. The data used are secondary data in the form of financial statements of BRI Syariah, BNI Syariah, and Bank Syariah Mandiri in 2017-2019. The samples used were three companies with a purposive sampling method. The research data analysis stage is multiple linear analysis. The results of the study simultaneously showed that CAR, BOPO, FDR, NPF, and EVA affect the Market Value Added. Partially CAR and FDR has no effect on stock prices. NPF affecting the Market Value Added. This means that every increase in NPF will raise Market Value Added, while BOPO and EVA has a negative influence on Market Value Added, meaning that any increase in BOPO and EVA will reduce Market Value Added.
Analysis Of Company Performance Measurement From Balanced Scorecard Approach (Case Study At Pt. Intihati Properti, Bogor) Anita Sari; Rahmat Mulyana Dali; M. Anwar Masruri
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022)
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7216

Abstract

This study aims to determine the performance of the company PT. Intihati Properti considers four balanced scorecard perspectives, namely customer perspective, internal business process perspective, and learning and growth perspective. The research method used is descriptive research method. Data collection methods used are interviews and questionnaires. The results of this study indicate that the analysis of performance measurement viewed from a financial perspective as a whole is considered a bad company. it can be seen from the measurement results of the current ratio, total assets turnover, and return on assets every year that always decreases. The results from the customer's perspective are rated poorly. This can be seen from the acquisition of new customers every year which always decreases and the expected target is not achieved. performance measurement results from the perspective of internal business processes are generally considered poor. This can be seen from the innovations that are developed every year. Outcomes from a learning and growth perspective are considered poor. This can be seen from the decline in profitability and employee productivity from year to year which is not as expected. Although the employee satisfaction score of 88.4% is considered good or positive, it is necessary to evaluate the level of satisfaction in terms of organizational culture and leadership which gets the highest negative score. From the comprehensive results of the four balanced scorecard perspectives at PT. Intihati Properti is shown by considering the criteria for a total three-year performance score from 2018 to 2020 of 16.56% in the CC category. means that the performance of the company PT. Intihati's property is classified as "unhealthy".

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