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Accounthink
ISSN : 24599751     EISSN : 25483862     DOI : -
Core Subject : Economy, Social,
Accounthink is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, University of Singaperbangsa Karawang twice a year (March and October). Accounthink aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world.
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Articles 8 Documents
Search results for , issue " Vol 2, No 02 (2017)" : 8 Documents clear
EVALUASI SISTEM PENGENDALIAN INTERN PENJUALAN KREDIT PADA AL-IKHLAS STATIONERY SURAKARTA Wijayanti, Nanik Dyah; Subroto, Hendro; Suhendro, Suhendro
Accounthink Vol 2, No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (565.554 KB) | DOI: 10.35706/acc.v2i02.912

Abstract

ABSTRACTSales are very important in the survival of the company's business, the need for good internal control so that operations run effectively and efficiently. Therefore, this study aimed to determine the application of the internal control system of credit sales and analyzing it is appropriate or effective internal control system at Al-Ikhlas Stationery Surakarta. Previous research evaluation of internal control system of credit sales (Case Study at PT. Sinar puree foods International Manado) etc. Population and sample in this study are employees of Al-Ikhlas Stationery Surakarta that has nothing to do with need the document. Technical analysis of the dataconducted interviews with the leadership of Al-Ikhlas Stationery on the organizational structure of Al-Ikhlas Stationery as well as the duties and responsibilities per each each piece. Studying credit sales procedures in force in Al-Ikhlas Stationery. Collect the forms related to credit sales. Keywords: Internal control system, credit sales
ANALISIS PEMBIAYAAN BERBASIS BAGI HASIL DAN RASIO BOPO PADA PERBANKAN SYARIAH DI INDONESIA Wirman, Wirman
Accounthink Vol 2, No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.391 KB) | DOI: 10.35706/acc.v2i02.915

Abstract

ABSTRACT The purpose of this study analyzes the factors that influence the financing volume-based profit-sharing and ROA ratio of the disclosure, the period January 2011 to December 2015. The dimensions were measured Third Party Fund (DPK) with an indication of the measurement scale ratio of the natural logarithm number of third party deposits, Profit by indications measurement scale ratio ROA, NPF (Non Performing Financing).The methodology used is panel da ta analysis using multiple linear regression. Of this study obtained a conclusion that the financing-sharing based on Islamic Banks (BUS) and Sharia influenced significantly by variable Third Party Funds (postitif / received), a variable profit (positive / received), the variable funding jammed / NPF ( Positive / received), variable Ratio ROA (positive / received), simultaneously Third Party Funds, Income and  Rate NPF significant effect (positive / received). The financing-sharing based on Bank Financing Sharia significantly influenced by variables Third Party Funds (postitif / received), a variable profit (positive / received), the variable funding jammed / NPF (positive / received), variable Ratio ROA (positive / received), simultaneously Third Party Funds, Income, and  NPF significant effect (positive / received). Keywords: Third Party Funds, Earnings, Financing Loss, Mudharabah Financing, Musyarakah and Ratio BOPO.
PENGARUH STRUKTUR KEPEMILIKAN, PELANGGAN DAN SLACK ORGANISASI TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PERUSAHAAN (STUDI EMPIRIS PADA PERBANKAN INDONESIA YANG TERDAFTAR DI BEI TAHUN 2013 – 2015) Julia, Julia
Accounthink Vol 2, No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.763 KB) | DOI: 10.35706/acc.v2i02.913

Abstract

ABSTRACTThe purpose of this study was to test the effect of ownership structure, customer and organizational slack on the disclosure of corporate social responsibility in the annual report of the Indonesian banking sector in 2013 through 2015 are listed in the Indonesia Stock Exchange (BEI). This research is quantitative using simple random sampling method. The data used in this study secondary data, banking 2013-2015 annual report. Sources of data obtained through the website of the Stock Exchange data using eviews with OLS regression.The results of the study hypothesis for H1a, H1b, and H1c which influence the structure of ownership (concentrated ownership, government, and foreign) on the disclosure of corporate social responsibility, is accepted. As for the hypothesis H2 and H3 that influence customer and organizational slack on the disclosure of social responsibility, rejected. This study found that organizational slack regarded as costs by the company not as a source of additional power while the customer does not care about social responsibility then this may affect the disclosure of CSR in the banking sector.Keywords: corporate social responsibility, ownership structure, customer and organizational slack
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERMASUK DALAM JAKARTA ISLAMIC INDEX Mahpudin, Endang
Accounthink Vol 2, No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.658 KB) | DOI: 10.35706/acc.v2i02.916

Abstract

AbstractTaxes have a direct impact on reduction of a company's profits. Tax levy which the government should do without harming the public. Given the management's desire to press and make the tax burden as small as possible, so the management tends to minimize tax payments.Earnings management is an effort made by the management to intervene in the preparation of financial statements in order to benefit himself, namely the related companies.This study aims toexamine and obtain empirical evidence on the influence of tax planning on corporate earnings management practices included in the Jakarta Islamic Index.Population research was all the companies joined in the Jakarta Islamic Index. Sampling technique using purposive sampling, the sample with criteria of company that have audited financial statements and ended on December 31 and published in full from 2012-2016. Selection of selected samples of 28 companies. Data analysis using linear regression analysis. The results showed thattax planning had a significant positive effect onearnings management practices of companies included in the Jakarta Islamic Indexwith a magnitude of influence of only 8.9%. Hypothesis testing states theeffect of tax planning on profit management practices. The value of the regression coefficient is positive which indicates that the higher from tax planning, will improve thepractice of earnings managementsignificantly. The influence of tax planning on earnings management practice is 8.9%. The implication of this research such as the management press and make the tax burden as small as possible, so the management tends to minimize the tax payment with various efforts, as long as the activity is still in the applicable taxation regulation.  Keywords: profit management, tax planning, Jakarta Islamic Index
PENGARUH JENJANG PENDIDIKAN DAN PEMAHAMAN TEKNOLOGI INFORMASI TERHADAP PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK ETAP (Studi Kasus Di Kampung Batik Laweyan) Hastuti, Rina Puji; Wijayanti, Anita; Chomsatu, Yuli
Accounthink Vol 2, No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (640.622 KB) | DOI: 10.35706/acc.v2i02.914

Abstract

ABSTRACTThis research aims to know influence of knowledge level and information technology comprehensive on conformity of financial statement presentation based on SAK ETAP. Sample of this research is 100 batik’s craftsmen in Kampung Batik Laweyan Surakarta. Technique to collect sample is random sampling. Instrument of this research is questionnaire. Data which have been collected is analyzed by assumption classic testing and regression testing. The result of this research is knowledge level influences positively on conformity of financial statement presentation based on SAK ETAP. While, information technology comprehensive doesn’t influence positively on conformity of financial statement presentation based on SAK ETAP. Keywords: SAK ETAP, knowledge level, information technology
Pengaruh Pembiayaan Mulia Terhadap Laba Perusahaan Pada PT. Pegadaian Syariah Diana, Nana
Accounthink Vol 2, No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.667 KB) | DOI: 10.35706/acc.v2i02.917

Abstract

AbstrakPengaruh pembiayaan mulia   terhadap perolehan laba pegadaian syariah (Y) dilihat dari hasil uji koefisien korelasi cukup kuat, yaitu dengan ; nilai  sebesar 0,845, maka terdapat hubungan antar variabel pembiayaan mulia (X) dan perolehan laba . Dengan tingkat korelasi cukup kuat karena  berada antara rentang 0,80-1,00. Angka korelasi menunjukkan nilai negatif artinya hubungan yang terjadi berbalik, maka jika jumlah pembiayaan Mulia naik maka perolehan laba pun akan menurun.  Nilai signifikansi (2-tailed) > 0,05; nilai signifikansi pada data di atas sebesar 0,072 karena  berada pada nilai tersebut maka data dipastikan signifikan. Artinya,hipotesis pertama dapat diterima, yang mana Pembiayaan Muliaterbukti berpengaruh signifikan terhadap perolehan laba, karena nilai hasil uji parsial sebesar 0,72 %lebih besar dari tingkat signifikansi 0,05 %.Penelitian ini menggunakan metode penelitian deskriptif kualitatif, mengambil sampel data sekunder dari annual report periode tahun 2011-2016. Angka korelasi menunjukkan nilai negatif yang artinya memiliki hubungan yang berbalik arah, yaitu ketika pembiayaan mulia naik maka perolehan  laba malah menurun. Hal tersebut menunjukkan bahwa kontribusi pembiayaan mulia mempengaruhi negatif karena memang dalam pemberian pembiayaan yang dilakukan oleh PT. Pegadaian Syariah yang memang semakin tahun semakin menurun. Hal itu yang menyebabkan pengaruh pembiayaan mulia terhadap laba perusahaan berbalik arah.Kata Kunci : Pembiayaan, Mulia, Pegadaian Syariah
Investigasi Other Comprehensive Income Pada Industri Paska Implementasi IFRS 2012 (Studi Empiris pada Perusahaan Industri Yang terdaftar di Bursa Efek Indonesia Periode 2012-2015) Wahyudi, Ickhsanto
Accounthink Vol 2, No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.56 KB) | DOI: 10.35706/acc.v2i02.911

Abstract

ABSTRACTThe purpose of this study is done to investigate how the implementation Other comprehensive income after the implementation of IFRS (Empirical Study on Agricultural Industrial listed in Indonesia Stock Exchange in 2012-2015). Data sampel collection techniques in this study is the population sampel data that all companies engaged in the agriculture sector listed on the Stock Exchange resulting in 21 corporate data. Data required in this study were obtained from the Indonesian Capital Market Directory (ICMD) and the Indonesia Stock Exchange (BEI). Data analysis method used was Crosstab Analysis and Cramer V with help from statistic program SPSS with 10% significance. The study concluded that among the companies presenting and not presenting OCI component in Other Comprehensive Income, there are no significant differences. This may be explained in Prob. Significance greater than 0.1%.Keyword  : Other Comprehensive Income Component, Other Comprehensive Income
Peran Economic Order Quantity dalam Manajemen Persediaan Bahan Baku (Studi pada UD. Nurisma tahun 2016) Meirini, Dianita; Praptiwi, Praptiwi
Accounthink Vol 2, No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.066 KB) | DOI: 10.35706/acc.v2i02.918

Abstract

AbstractThis research aims to determine the role of the inventory management method, Economic Order Quantity (EOQ) in decision making for the amount of economic ordering and cost efficiency of raw material inventory. EOQ method is very effective applied to companies that have a high quantity of annual inventory. UD. NURISMA is a manufacturing company producing “krupuk uyel mentah” with annual demand of raw material is high enough, which is 3,423 sacks in 2016. This research was conducted at UD NURISMA for inventory cost efficiency and the determination of order quantity economical raw material inventory of “krupuk uyel mentah”. This research is a quantitative descriptive research and using raw material inventory data at UD. NURISMA which includes data on the quantity of raw material requirements, data of ordering cost and raw material storage data during 2016. This study compares raw material inventory management based on UD. NURISMA policy with EOQ inventory management.The result of this research is EOQ inventory management method is able to give efficiency of inventory cost equal to Rp 3,082,502, -. The cost efficiency is obtained from the difference between inventory cost based on UD NURISMA policy (Rp. 9.338.178,-), toward inventory cost with EOQ (Rp. 6.255.676,-). Researchers suggest UD. NURISMA to use the Economic Order Quantity (EOQ) method. Implementation of EOQ method provides benefits for the company to know how much raw materials to be ordered and when to make a re-order.Keywords: Inventory Management, Economic Order Quantity, EOQ

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