ACCOUNTIA JOURNAL Accounting Trusted, Inspiring, Aunthentic Journal
ISSN : 26228270     EISSN : 26205335
This journal is a scientific journal that presents original articles about the latest knowledge, research and development information in accounting. The focus of this journal relates to any aspect of accounting.
Articles 31 Documents
EFEK MODERASI DARI KOMITMEN ORGANISASI, BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP HUBUNGAN ANTARA PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL PEMERINTAH KOTA MAKASSAR

MUNAWAROH, SITI

AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 2 No 01 (2018): Accountia Journal -Accounting,Trusted,Inspiring and Authentic Journal,Volume 2,
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

  Abstrak  Kinerja  manajer  publik dinilai berdasarkan berapa yang berhasil dicapai dikaitkan dengan anggaran yang telah ditetapkan. Penelitian ini bertujuan untuk menguji efek moderasi komitmen organisasi, budaya organisasi, dan gaya kepemimpinan terhadap hubungan antara partisipasi anggaran terhadap kinerja manajerial pada pemerintah Kota Makassar. Penelitian ini menggunakan pendekatan kuantitatif. Objek yang diteliti adalah pejabat struktural yang terlibat dalam penyusunan anggaran di SKPD. Data diperoleh dengan metode survei dan instrumen penelitian berbentuk kuesioner. Sampel penelitian sebanyak 89 orang yang dipilih dengan metode pengambilan sampel secara purposive sampling. Data dianalisis dengan metode Moderated Regression Analysis (MRA) yang diolah menggunakan program Statistical Package for the Social Sciences (SPSS v.20). Hasil penelitian menunjukkan bahwa partisipasi penyusunan anggaran berpengaruh positif dan signifikan terhadap kinerja manajerial. Komitmen organisasi memperkuat hubungan antara partisipasi penyusunan anggaran terhadap kinerja. Budaya organisasi memperkuat hubungan antara partisipasi penyusunan anggaran terhadap kinerja. Gaya kepemimpinan memperkuat hubungan antara partisipasi penyusunan anggaran terhadap kinerja manajerial. Abstract The performance of public managers is assessed based on how successfully achieved is associated with a predetermined budget. This study aims to examine the moderating effect of organizational commitment, organizational culture, and leadership style on the relationship between budget participation and managerial performance in the Makassar City government. This study uses a quantitative approach. The object under study is the structural officials involved in preparing the budget in the SKPD. Data obtained by survey methods and research instruments in the form of questionnaires. The research sample was 89 people who were chosen by purposive sampling method. Data were analyzed by Moderated Regression Analysis (MRA) method which was processed using the Statistical Package for the Social Sciences program (SPSS v.20). The results showed that budgetary participation had a positive and significant effect on managerial performance. Organizational commitment strengthens the relationship between budgetary participation and performance. Organizational culture strengthens the relationship between budgetary participation and performance. Leadership style strengthens the relationship between budgetary participation and managerial performance.  

ANALISIS PENERAPAN METODE PENYUSUTAN AKTIVA TETAP DAN DAMPAKNYA TERHADAP LABA PERUSAHAAN PADA PT KARTIKA SAMUDRA ADIJAYA DI TANJUNG REDEB

MILARISA, SURTI, AWALIYAH, AJI RIZKI

AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 2 (2017): Vol 01 No 2 (2017): Accountia Journal Volume 1 No 2 Oktober 2017
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

The purpose of this study is to determine the method of depreciation of fixed assets that can provide the impact of the highest profit achievement on PT Kartika Samudra Adijaya in Tanjung Redeb. The analytical instrument used is the method of depreciation of fixed assets in accordance with PSAK No. 16 (revised 2011), namely: the straight line method, declining balance method and the sum of year's digits method.Based on the results of the analysis conducted on the application of several methods of depreciation of fixed assets in accordance with PSAK No. 16 (revised 2011), namely: the straight line method, declining balance method and the sum of year's digits method, the application of the declining balance method that can have the highest profit impact on PT Kartika Samudra Adijaya in Tanjung Redeb, this is evidenced from the calculation of net profit earned for the period of 2015 and the estimated net income in 2018.  

ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA USAHA DAGANG MEGAH MAKMUR FURNITURE DI TANJUNG REDEB

RIYANI, DIAH, ROSDIANA, ROSDIANA

AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 01 (2019): Accountia Journal Volume 3 No.01 April 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

The purpose of this study is to find and analyze whether the cash accounting information system applied in UD stately prosperous furniture were accurate according to the accounting theory. Data analysis that used in this research was descriptive. Analysis technique with data and information collection and analysis done by information on the cash accounting information system according to the interviews and documentation, studies and review the data and information about the cash, outlines the cash accounting system in accordance with a literature study that is. Based on the result of the research by writer to know and analyze that information system accounting sales cash applied in UD Megah Makmur Furniture di Tanjung Redeb we root whose theories learned and the outline performed on chapters before, the writers can take conclusion that the cash sales in UD Megah Makmur Furniture has been good enough .This is proven by: a) the piece that responsible for duty, b) the documents that used, c) a note that used, d) a network of procedure, e) flowcharts, f) the division of authority.  

ANALISIS PENDAPATAN UKM OLAHAN JAMBU MENTE ( STUDI KASUS UKM RIDHO BEDUNGUN TANJUNG REDEB BERAU)

MUSLIMIN, MUSLIMIN

AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 2 No 02 (2018): Vol 02 No 02 (2018): Accountia Journal Volume 02 No 02 Oktober 2018
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

ABSTRACT             This study aims to analyze the income received from the cashew processing business, the present state of business activities and also the conditions that will come from planning or action. The method used in this study was a descriptive method with a case approach. With this method, the data is processed and analyzed qualitatively and quantitatively. Qualitative analysis is carried out to find out the conditions experienced by business people today in processing cashew nuts as the main product. The quantitative analysis chosen is UKM Ridho's income analysis, and the analysis of revenue and cost balance (R / C Ratio). To calculate the income of UKM Ridho in monoculture, a simple tabulation was carried out by calculating UKM Ridho's income for the cash and UKM Ridho's revenue for the total cost. The results of research on the processing business of UKM Ridho cashew in Tanjung Redeb Berau showed that this business is profitable with this can be seen from the comparison of total income with a total cost is greater than one, which has a figure of 1.46> 1. In other words the value of R / C amounting to 1.46 means for every Rp. 100, - costs incurred, then the cashew nut processing business owner Ridho earns Rp. 14,6   ABSTRAK Penelitian  ini  bertujuan  untuk menganalisis pendapatan yang diterima dari usaha pengolahan jambu mente dan bertujuan untuk menggambarkan keadaan sekarang kegiatan usaha ini dan menggambarkan keadaan yang akan datang dari perencanaan atau tindakan. Metode yang digunakan dalam penelitian ini adalah metode derkriptif dengan pendekatan kasus.  Dengan metode ini data diolah dan dianalisis secara kualitatif dan kuantitatif.  Analisis  kualitatif  dilakukan  untuk  mengetahui  kondisi  yang  dialami pelaku usaha saat ini dalam melakukan pengolahan jambu mente sebagai produk utama. Analisis  kuantitatif  yang  dipilih  adalah  analisis pendapatan  UKM Ridho,  dan analisis imbangan penerimaan dan biaya (R/C Ratio). Untuk  menghitung  pendapatan  UKM Ridho secara  monokultur,  dilakukan tabulasi sederhana dengan menghitung pendapatan  UKM Ridho atas biaya tunai dan pendapatan  UKM Ridho atas biaya total.  Hasil  penelitian  pada  usaha  pengolahan jambu mente UKM Ridho di Tanjung Redeb Berau menunjukkan bahwa usaha   ini   menguntungkan   dengan   Hal ini dapat dilihat dari perbandingan total pendapatan dengan  total  biaya  yang  lebih  besar  dari satu,   yaitu   memiliki angka   1,46  >   1. Dengan  kata  lain  nilai  R/C  sebesar  1,46 bermakna,   untuk   setiap   Rp.100,- biaya yang  dikeluarkan,  maka  pelaku usaha pengolahan jambu mente UKM Ridho memperoleh pendapatan sebesar Rp. 14,6-.    

ANALISIS PENERAPAN SISTEM PENERIMAAN KAS MENURUT SISTEM INFORMASI AKUNTANSI PADA SISTEM PENERIMAAN KAS KANTOR CABANG PT. SRIWIJAYA AIR DI TANJUNG REDEB

RAHMAWATI, RAHMAWATI, WARIANTO, FAHMY

AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 2 No 01 (2018): Accountia Journal -Accounting,Trusted,Inspiring and Authentic Journal,Volume 2,
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

Abstrak Tujuan penelitian yang dilakukan adalah untuk mengetahui sistem penerimaan kas yang diterapkan oleh kantor cabang PT. Sriwijaya Air di Tanjung Redeb menurut Sistem Informasi Akuntansi (SIA). Alat analisis yang digunakan dalam penelitian ini adalah Flowchart. Flowchart yang ditampilkan berdasarkan sistem penerimaan kas yang diterapkan pada kantor cabang PT. Sriwijaya Air di Tanjung Redeb menujukkan bahwa dalam pelaksanaan nya telah sesuai dengan Sistem Informasi Akuntansi (SIA) hanya saja lebih sederhana dikarenakan menyesuaikan dengan kebutuhan perusahaan namun tetap efektif. Metode penelitian yang diigunakan dalam penulisan ini menggunakan metode kualitatif, jenis data yang digunakan adalah data primer dan data sekunder, teknik pengumpulan data yang digunakan adalah dengan metode observasi, wawancara, dokumentansi. Metode analisis data yang digunakan adalah metode deskriptif.    Abstract The purpose of research conducted is to know the cash receipt system applied by the branch office of PT. Sriwijaya Air in Tanjung Redeb according to Accounting Information System (SIA). Analyzer used in this research is Flowchart. Flowchart displayed based on cash receipts system applied to branch offices of PT. Sriwijaya Air in Tanjung Redeb shows that in its implementation has been in accordance with Accounting Information System (SIA) is just simpler because it adjusts to the needs of the company but still effective. The research method used in this writing using qualitative method, the type of data used is primary data and secondary data, data collection techniques used are the method of observation, interview, documentation. Data analysis method used is descriptive method.

EVALUASI FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PPh ORANG PRIBADI

MILARISA, SURTI

AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 01 (2017): Vol 01 No 1 (2017): Accountia Journal Volume 1 No 1 April 2017
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

The purpose of this study is to evaluate factors influencing acceptance of personal people income tax ( PPH OP) during range of time 2004-2006 as well as giving solution concerning efforts able to be done to increase. The analysis method that used is descriptive technique with model of interaktif.   From result of data analysis indicate that factors influencing acceptance of PPH OP is too high tariff, Notice ( impractical and complicated SPT) and also tax officer image which have come too far unintentionally expand ugly in society.  To overcome the problems, require to performed a taxation socialization and counselling intensively with a purpose so that taxpayer understand and comprehend applied governments policy about tariff and SPT and also to vanish ugly image of tax officer expanding in society so that acceptance of PPH OP can reach maximally.

ANALISIS PENCAPAIAN LABA PADA PT POS INDONESIA (PERSERO) TANJUNG REDEB

SE.M.Si., SITI MUNAWAROH, PARAMITA, UTAMI

AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 01 (2019): Accountia Journal Volume 3 No.01 April 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

The purpose of this study was to find out and analyze the achievement of profit targets at PT Pos Indonesia (Persero) Tanjung Redeb. The unit of analysis in this study is PT Pos Indonesia (Persero) Tanjung Redeb, having its address at Jalan Pemuda No. 542 Tanjung Redeb. The population in this study is the financial statements at PT Pos Indonesia (Persero) Tanjung Redeb since the establishment of the company in 1983 until 2017. The samples in this study are financial statements and expense reports at PT Pos Indonesia (Persero) Tanjung Redeb for the period of 2016 and 2017. Methods of data collection in this study are observation, documentation, literature study. The results of this study are that the contribution margin in 2016 was Rp 2,846,225,712 and the contribution margin ratio was 71.47%, in 2017 the contribution margin was Rp 2,683,035,593 with a contribution margin ratio of 69.41%. Degree of operating leverage in 2016 is 12.00 and 2017 is 8.00. Break event points in 2016 were Rp. 3,661,443,572 and in 2017 were Rp. 3,410,375,567. The margin of safety in 2016 was IDR 320,985,897 with the percentage being 8.06% and in 2017 the margin of safety was IDR 455,077,084 with a percentage of 11.77%. The sales target for 2016 is Rp. 3,961,944,433 and in 2017 is Rp. 3,840,010,473.

ANALISIS PENYAJIAN LAPORAN KEUANGAN DAERAH PADA SEKRETARIAT DEWAN PENGURUS KORPRI KABUPATEN BERAU

ASMAWATI, ASMAWATI

AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 2 No 02 (2018): Vol 02 No 02 (2018): Accountia Journal Volume 02 No 02 Oktober 2018
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui sejauh mana kesesuaian penyajian Laporan Keuangan Daerah pada Sekretariat Dewan Pengurus KORPRI Kabupaten Berau dengan Permendagri No.64 Tahun 2013 tetang Standar Akuntansi Pemerintahan. Metode analisis yang digunakan dalam penelitian ini yaitu metode deskriptif. Alat analisis yang digunakan yaitu: Permendagri No.64 Tahun 2013 tentang Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual pada Pemerintah Daerah. Hasil penelitian ini menunjukkan bahwa penyajian laporan keuangan Sekretariat Dewan Pengurus KORPRI Kabupaten Berau telah sesuai berdasarkan Permendagri No.64 Tahun 2013. Komponen dari penyajian laporan Keuangan Sekretariat Dewan Pengurus KORPRI Kabupaten Berau adalah Laporan Realisasi Anggaran, Neraca, Laporan Operasional, Laporan Perubahan Ekuitas dan Catatan atas Laporan Keuangan. Laporan keuangan Sekretariat Dewan Pengurus KORPRI Kabupaten Berau memakai basis akuntansi cash toward accrual dimana laporan  realisasi anggaran berbasis kas dan laporan operasional, laporan  perubahan ekuitas dan neraca berbasis akrual. Menolak hipotesis yang telah diajukan sebelumnya, karena Sekretariat Dewan Pengurus KORPRI Kabupaten Berau dalam menyajikan Laporan Keuangan Daerah sudah sesuai dengan Standar Akuntansi Pemerintahan pada Permendagri No.64 Tahun 2013.                                                                           ABTRACT The purpose of this study was to determine the extent of the suitability of the presentation of the Regional Financial Statements at the Secretariat of the Berau Regency KORPRI Management Team and Permendagri No. 64 of 2013 regarding Government Accounting Standards. The reseacrh analysis in this study is descriptive analysis. The instrument of this reseacrh namely Permendagri No. 64 of 2013 concerning the Application of Accrual-Based Government Accounting Standards to Local Governments. The results of this study indicate that the presentation of the financial statements of the Secretariat of the Berau Regency KORPRI Management team is in accordance with Permendagri No.64 of 2013. The component of the presentation of the financial statements of the Secretariat of the Berau Regency KORPRI Management team is the Budget Realization Report, Balance Sheet, Operational Report, Equity Change Report and Notes on Financial Statements. The financial statements of the Secretariat of the Berau Regency KORPRI Management team use the basis of cash accounting toward accruals in which cash-based budget realization reports and operational reports, reports on changes in equity and accrual-based balance sheets. Based of theresult of the study the hypothesis was rejected, it shown that that the Secretariat of the Berau Regency KORPRI Management Board in presenting the Regional Financial Report is in accordance with the Government Accounting Standards in Permendagri No. 64 of 2013.

ANALISIS LAPORAN KEUANGAN PADA BANK PERKREDITAN RAKYAT (BPR) BEPEDE KS CABANG BERAU DI TANJUNG REDEB

MUNAWAROH, SITI

AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 2 (2017): Vol 01 No 2 (2017): Accountia Journal Volume 1 No 2 Oktober 2017
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

ABSTRACT The purpose of this research is to know the level of liquidity, solvency and rentability of BPR BePeDe KS Berau branch in Tanjung Redeb period 2015 - 2016. The analysis tool used is financial ratio analysis, namely: liquidity ratio, solvency ratio and rentability ratio. The result of the research shows that based on the overall liquidity ratio of BPR BePeDe KS Berau branch in the healthy category. During the Year 2015 to 2016 BPR BePeDe Bers Berau branch financial condition based on overall solvency ratio is quite healthy. During 2015 to 2016 the financial condition of BPR BePeDe KS branch of Berau is not well seen from the ratio of profitability, which is shown by net profit margin and gross yield on total assets which still decrease. In this case the effectiveness of BPR BePeDe KS management of Berau branch in managing its assets to generate a declining profit, although there is a relatively small increase in grossprofit margin.  

ANALISIS PENERAPAN AKUNTANSI AKTIVA TETAP PADA PT MANDALA MULTIFINANCE, TBK. CABANG BERAU

SYAPRUDIN, SYAPRUDIN, RUSTAN, RUSTAN

AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 01 (2019): Accountia Journal Volume 3 No.01 April 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

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Abstract

The purpose of this study was to determine the suitability of the application of fixed asset accounting used by PT Mandala Multifinance, Tbk. Berau Branch with the accounting principles contained in the Statement of Financial Accounting Standards (PSAK). To analyze testing the hypothesis used a comparative method, by comparing the treatment of fixed assets according to the company with the treatment of fixed assets according to PSAK No.16. The results show that PT Mandala Multifinance, Tbk. Berau Branch has recorded fixed assets obtained in accordance with the principles of the Statement of Financial Accounting Standards (PSAK) No.16. In terms of depreciation of PT Mandala Multifinance, Tbk. Berau Branch records that for depreciation expenses using the straight-line method, the methods and principles carried out by this company are inaccordance with the Statement of Financial Accounting Standards (PSAK) No.16. Presentation and disclosure of fixed assets in the balance sheet and income statement, in accordance with the treatment of fixed assets according to the Statement of Financial Accounting Standards (PSAK) No.16.

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