Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi最新文献

{"title":"Thin Capitalization Rules di Indonesia, Studi Kasus pada RS X","authors":"Sumayya Syahidah, N. Rahayu","doi":"10.35837/SUBS.V2I2.312","DOIUrl":"https://doi.org/10.35837/SUBS.V2I2.312","url":null,"abstract":"Abstract The aim of this research is to understand the impact on the implementation of Indonesian Minister of Finance Regulation Number 169/PMK.010/2015 about the Thin Capitalization Rules to the capital structure in RS “X”. This research is a case study on RS “X”, a hospital located on Mataram, West Nusa Tenggara. This research use secondary data from financial statement and Income Tax sheet with analytical technics used descriptive qualitative. In addition, primary data collected by interviews were also used in this study. The findings of this research founded RS “X” reported his financial statement in Debt to Equity ratio show 8:1. This number is greater than the standard that is stated in the PMK169 . Most of the debt is caused by management which have to take working capital loans to the bank because the hospital lacks of funds to cover their operational costs for BPJS patients . This ratio causes that the loan expenses have to be corrected positively in income tax sheet. The amount of loan expenses that can deducted is Rp.807.685.185 and the rest Rp.1.009.606.481 have to be corrected as addition to taxable income. By doing this, the taxable income will increase Rp. 177,398,218.39.  The policy to reduce the ratio is to re-valuate the fixed assets so that it will add to the equity side, beside that the company should to carry out debt contracts to fund the needs of working capital with related parties, by then the debt will reclassified into shareholders' debt which according to the prevailing tax rules will be recognized as Equity. Keywords: DER, Income Taxes, Ministry of Finance Regulation, Thin-Capitalization Rules.","PeriodicalId":106595,"journal":{"name":"Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121901274","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH RESTRUKTURISASI MELALUI PEMBENTUKAN HOLDING BUMN TERHADAP KINERJA KEUANGAN BUMN","authors":"Ryan Ardany Sumarna, Akhmad Solikin, SE, MA, PhD","doi":"10.35837/SUBS.V2I2.317","DOIUrl":"https://doi.org/10.35837/SUBS.V2I2.317","url":null,"abstract":"State-owned enterprises (SOEs) have additional duties to participate in accelerating development and supporting national economic growth in addition to being profit oriented companies. Various strategies to improve performance of the SOEs can be implemented, including restructuring through the establishment of SOEs holding. Several SOEs active in the same sectors were regrouped to become a holding company so that management is expected to become more optimal. In Indonesia until 2016, four SOEs, i.e. PT Semen Indonesia (Persero) Tbk., PT Pupuk Indonesia (Persero), Perum Perhutani and PT Perkebunan Nusantara III (Persero) have been established as holding companies. It is expected that the holdings will improve their financial performance. This article aims at evaluating whether the financial improvements happened by employing fixed effect panel data model. The results show that holding affect financial performances in terms of profitability, leverage, and liquidity. Profitability deteriorated after holding, while leverage and liquidity showed mixed results.","PeriodicalId":106595,"journal":{"name":"Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122935919","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Penerapan Akuntansi Investasi Jangka Panjang Pada Pemerintah Daerah Kabupaten Sleman Tahun Anggaran 2016","authors":"S. Siswanto, Alfiani Purnama Dewi Dewi","doi":"10.35837/SUBS.V2I2.316","DOIUrl":"https://doi.org/10.35837/SUBS.V2I2.316","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui proses bisnis terkait implementasi akuntansi investasi Pemerintah Kabupaten Sleman. Mulai dari perolehan investasi, pengakuan investasi, pengukuran investasi, dan metode untuk menilai investasi. Selain itu juga terkait akuntansi atas hasil investasinya. Hasil penelitian ini menunjukkan bahwa dalam proses implementasi akuntansi investasi Pemerintah Kabupaten Sleman secara umum sudah sesuai dengan ketentuan peraturan perundang-undangan namun dalam pengungkapannya masih terdapat hal-hal yang belum dijelaskan secara rinci","PeriodicalId":106595,"journal":{"name":"Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114184216","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Penerapan Kode Etik Auditor Dalam Menjaga Kerahasiaan Data Klien: Studi Kasus Kantor Akuntan Publik TGS","authors":"Haryono Ismail, Didik Kurniawan","doi":"10.35837/SUBS.V2I2.318","DOIUrl":"https://doi.org/10.35837/SUBS.V2I2.318","url":null,"abstract":"Tantangan untuk menjaga kerahasiaan data klien semakin meningkat seiring dengan perkembangan teknologi teknologi informasi. Penelitian ini dilatarbelakangi oleh keinginan untuk memotret praktik penerapan kode etik dalam hal penjagaan rahasia data klien oleh auditor, terutama di era digital sekarang ini. Penulisan artikel ini bertujuan untuk memberikan gambaran mengenai praktik penerapan kode etik tentang kerahasiaan data klien oleh auditor.Hasil penelitian ini diharapkan dapat digunakan sebagai bahan rujukan untuk melihat sisi praktikal atas penerapan kode etik. Bagi kalangan  akademisi, tulisan ini berguna untuk melihat praktik nyata penerapan kode etik auditor. Penelitian ini merupakan penelitian kualitatif yang dilakukan dengan menggunakan teknik wawancara dan observasi.Berdasarkan hasil analisis data dan informasi yang diperoleh, disimpulkan bahwa pada umumnya Kantor Akuntan Publik (KAP) telah memiliki standar khusus yang mengatur tentang kerahasiaan data klien. Pada praktiknya, KAP telah berupaya untuk mematuhi dan menjaga kerahasiaan data klien. Namun demikian, dari penelitian ini terungkap pula bahwa KAP belum memiliki suatu sistem berkala untuk mereviu atau memastikan bahwa kode etik terkait dengan kerahasiaan data klien telah efektif diterapkan.","PeriodicalId":106595,"journal":{"name":"Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124985294","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS PERHITUNGAN BIAYA PENGEMBANGAN PERANGKAT LUNAK PEMERINTAH: STUDI KASUS PADA PUSINTEK, KEMENTERIAN KEUANGAN","authors":"Ramdhany Achmad Noer Pare, Dyah Purwanti","doi":"10.35837/SUBS.V2I1.278","DOIUrl":"https://doi.org/10.35837/SUBS.V2I1.278","url":null,"abstract":"This study aim to propose a software costing for public sector, by using both of activity-based costing (ABC) method and traditional costing method. We based on a case study in Pusintek, Ministry of Finance and using a field observation, interviews and literature studies to collect data and information such as related to the preparation of software costing simulations. Finally, we proposed a software costing by ABC method and traditional costing method for Pusintek. We find that the software costing by ABC is cheaper than traditional costing, however the ABC costing takes more assumption and more complex calculations. We have several limitation related to lack of data, use more assumptions and find a complicated of data’s segregation. We suggest to use traditional costing to calculate the software cost, because traditional costing is simpler and practicable in the public sector, since the degree of complexity is lower than ABC costing. The ABC has more accurate cost calculation, but it considers more assumption, need more documents, and higher complexity of job’s procedures. In the public sector, it was still a lack of requirement to apply the ABC. ","PeriodicalId":106595,"journal":{"name":"Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121522591","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"EVALUASI PENERAPAN AKUNTANSI ASET BIOLOGIS PADA PERUSAHAAN SEKTOR PETERNAKAN","authors":"R. Listyawati, Amrie Firmansyah","doi":"10.35837/subs.v2i1.269","DOIUrl":"https://doi.org/10.35837/subs.v2i1.269","url":null,"abstract":"Penelitian ini bertujuan untuk melakukan evaluasi penerapan akuntansi aset biologis pada perusahaan sektor peternakan dengan mengambil objek CV Sumber Berkat yang berlokasi di Kabupaten Temanggung dengan kategori entitas tanpa akuntabilitas publik. Evaluasi yang dilakukan dalam penelitian ini meliputi praktek penerapan akuntansi aset biologis pada entitas akuntanbilitas publik sesuai dengan standar akuntansi yang berlaku di Indonesia.Metode penelitian yang digunakan dalam penelitian ini menggunakan metode kualitatif. Penelitian dilakukan selama periode bulan Februari-Juni 2018. Wawancara kepada informan dilakukan pada Minggu pertama dan kedua bulan Mei 2018. Informan dalam penelitian ini adalah pemilik perusahaan yang sekaligus pimpinan perusahaan yang menjalankan bisnis proses perusahaan. Item pertanyaan yang diajukan terkait dengan tentang kebijakan pengakuan, pengukuran, pencatatan, dan penyajian akuntansi aset biologis yang diterapkan oleh perusahaan.Hasil penelitian menunjukkan bahwa pencatatan akuntansi yang telah dilakukan oleh CV Sumber Berkat masih tergolong sederhana. Hasil pencatatan akuntansi yang telah dilakukan masih kurang handal jika dijadikan dasar membuat keputusan manajemen perusahaan. Pelaporan keuangan yang diterapkan oleh CV Sumber Berkat khususnya dalam mencatat transaksi aset biologis kurang menggambarkan keadaan yang sebenarnya terjadi di perusahaan. Secara keseluruhan perlakuan akuntansi aset biologis yang dilakukan CV Sumber Berkat berbeda dengan perlakuan akuntansi aset biologis yang ada di SAK 69 (2015) seperti pengakuan beban penyusutan yang kurang sesuai dan perusahaan belum mengakui nilai produk telur yang dihasilkan.","PeriodicalId":106595,"journal":{"name":"Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi","volume":"7 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126039789","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS SISTEM INFORMASI PEMBAYARAN BIAYA PERJALANAN DINAS PADA KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE C SOEKARNO HATTA","authors":"Raditya Hendra Pratama","doi":"10.35837/SUBS.V2I1.274","DOIUrl":"https://doi.org/10.35837/SUBS.V2I1.274","url":null,"abstract":"Peningkatan efisiensi dan efektifitas dalam pelaksanaan pembayaran biaya perjalanan dinas sangat diperlukan guna menunjang pelaksanaan tugas dan fungsi satuan kerja. Dengan demikian diperlukan pembahasan berkesinambungan tentang bagaimana sistem pembayaran yang dapat dibuat sesuai dengan kebutuhan satuan kerja dan peraturan perundang-undangan yang berlaku. Salah satu bentuk pembayaran ini adalah dengan melakukan transfer secara langsung biaya perjalanan dinas ke pegawai yang melaksanakan perjalanan dinas. Oleh karena itu penelitian ini kemudian disusun untuk melihat pelaksanaan sistem pembayaran biaya perjalanan dinas, risiko yang muncul dan pengendalian dan perubahan sistem yang perlu dilakukan untuk memperbaiki dan mengembangkan sistem pembayaran guna peningkatan efisiensi dan efektivitas. Penelitian ini ditujukan untuk memberi kontribusi terhadap sistem pembayaran biaya perjalanan dinas pada KPU BC Tipe C Soekarno Hatta untuk dapat semakin mendukung pelaksanaan tugas dan fungsi yang diemban oleh satuan kerja.Peningkatan efisiensi dan efektifitas dalam pelaksanaan pembayaran biaya perjalanan dinas sangat diperlukan guna menunjang pelaksanaan tugas dan fungsi satuan kerja. Dengan demikian diperlukan pembahasan berkesinambungan tentang bagaimana sistem pembayaran yang dapat dibuat sesuai dengan kebutuhan satuan kerja dan peraturan perundang-undangan yang berlaku. Salah satu bentuk pembayaran ini adalah dengan melakukan transfer secara langsung biaya perjalanan dinas ke pegawai yang melaksanakan perjalanan dinas. Oleh karena itu penelitian ini kemudian disusun untuk melihat pelaksanaan sistem pembayaran biaya perjalanan dinas, risiko yang muncul dan pengendalian dan perubahan sistem yang perlu dilakukan untuk memperbaiki dan mengembangkan sistem pembayaran guna peningkatan efisiensi dan efektivitas. Penelitian ini ditujukan untuk memberi kontribusi terhadap sistem pembayaran biaya perjalanan dinas pada KPU BC Tipe C Soekarno Hatta untuk dapat semakin mendukung pelaksanaan tugas dan fungsi yang diemban oleh satuan kerja.","PeriodicalId":106595,"journal":{"name":"Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi","volume":"88 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116086627","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Transformasi Pelaporan Keuangan Basis Akrual pada Politeknik Keuangan Negara STAN: Sudahkah Tuntas?","authors":"Puji Wibowo, Naela Varikha","doi":"10.35837/SUBS.V2I1.276","DOIUrl":"https://doi.org/10.35837/SUBS.V2I1.276","url":null,"abstract":"Public Service Agency (BLU) is a special working unit (Satker) which has many flexibilities in terms of revenue and expenditure management. In the light of financial reporting presentation, BLU must comply with PSAP Number 13 which requires single reporting only. Polytechnique of State Finance-STAN (PKN STAN) is one of BLU’s under the Ministry of Finance is not under exemption. This research aims to analyse obstacles and key success faced by PKN STAN in presenting BLU’s financial statement for the budget year 2016 and 2017 by using a qualitative exploratory research. Data were obtained by conducting in-depth interviews with key persons in PKN STAN and regulatory body, literature review, observation, and documentation study. The results show that the presentation of PKN STAN financial statement for the year 2016 was not successfully implemented in terms of PSAP 13 compliance. Meanwhile, PKN STAN succeeded in preparing 2017 financial statement by adopting PSAP 13 and supported by Minister of Finance Regulation Number 220 Year 2016 implementation. Significant issues in those two years that became lessons learned were credible regulation, human resource, integrated system, and communication. It is concluded that integrated system and internal auditor involvement are the most challenge policy in the near future","PeriodicalId":106595,"journal":{"name":"Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi","volume":"333 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114069805","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Tinjauan Umum SIA Aspek Pengendalian Internal pada Siklus Penggajian Studi Kasus Pencairan Premi di DJBC","authors":"S. Suprayitno, Ramadhani Minggar Husodo","doi":"10.35837/SUBS.V1I2.256","DOIUrl":"https://doi.org/10.35837/SUBS.V1I2.256","url":null,"abstract":"Kegiatan penggajian merupakan bagian dari salah satu siklus Human Resource Management and Payroll, sebagai sub sistem pada Sistem Informasi Akuntansi. Aspek yang terpenting dari siklus ini adalah bagaimana suatu organisasi dapat menyajikan proses perhitungan gaji dengan akurat, termasuk menyampaikan kompensasi kerja kepada pegawai disertai dengan akuntabilitas dan keandalan data. Paper ini menyajikan tinjauan secara umum pelaksanaan kegiatan penggajian, dan khususnya pencairan Premi di  lingkungan unit kerja Direktorat Jenderal Bea dan Cukai. Aspek yang dibahas pada paper ini adalah terkait dengan kecukupan penerapan sistem pengendalian intern, khususnya terkait dengan proses bisnis yang melekat pada pencairan dana Premi. Berdasarkan temuan, secara umum praktik-praktik terbaik sesuai dengan regulasi dan teori-teori terkait dengan SPI, sistem informasi akuntansi, didapatkan bahwa penyelenggaran pencairan Premi sudah dilaksanakan dengan cukup baik. Namun demikian, ada beberapa kelemahan terkait dengan penyelenggaraan SIA untuk kegiatan pencairan Premi, yaitu belum diimplementasikan semacam aplikasi SIA berbasis komputer yang dapat memperkuat tatanan pengendalian internal dalam menghasilkan perhitungan data kompensasi berupa Premi tersebut kepada para pegawai yang berhak. Dengan demikian, penerapan SIA berbasis komputer memberikan alternatif mekanisme kerja yang seharusnya dapat diadopsi pada kegiatan penggajian, khususnya pencairan dana Premi di DJBC.","PeriodicalId":106595,"journal":{"name":"Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116173083","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}