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ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA PUSAT PENDAPATAN PT.SUMBER SATWA SEJAHTERA DI MEDAN PT.野生动物资源绩效评估的责任会计应用分析

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2022-06-30 DOI: 10.32663/jaz.v5i1.2922

Tasya Rahma Dayani Pohan, Laylan Syafina

{"title":"ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA PUSAT PENDAPATAN PT.SUMBER SATWA SEJAHTERA DI MEDAN","authors":"Tasya Rahma Dayani Pohan, Laylan Syafina","doi":"10.32663/jaz.v5i1.2922","DOIUrl":"https://doi.org/10.32663/jaz.v5i1.2922","url":null,"abstract":"The study identified the problems as follows: Revenue realization has not reached the budgeted target, and Budget difference has not fully benefited because there is a significant decrease in actuality in 2019 to 2021. have not got the set budget and know how to apply responsibility accounting in evaluating the performance of revenue centers. This research method uses a literature review with a descriptive approach, part of qualitative research methods. Has the aim of collecting scientific data and information in the form of theories, books, and journals as solutions and the basis for arguments. The qualitative method refers to an in-depth understanding of specific main ideas. It is concluded that the existing revenue performance assessment still has complex problems and requires a lot of improvement, starting from internal and external constraints. The approach taken must also use Top-Down because it can clarify the authority and responsibility in each section and division and be guided directly from the leadership to the staff and employees of PT. Sumber Satwa Sejahtera. The approach used is Top-Down to clarify each division's authority and responsibility. The fact is that actual income does not match the estimated revenue due to changes in circumstances such as changes in the price of chickens per unit/kilogram, several sick chickens, loss of dead chickens, The increase in the price of essential commodities, the increase in selling prices due to deteriorating economic changes and the Covid-19 pandemic that hit Indonesia resulted in several restaurants being temporarily closed (lockdown).","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133070572","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}

引用次数: 0

Analisis Kinerja Belanja Daerah Dalam Laporan Realisasi Anggaran (LRA) Badan Pengelola Keuangan dan Aset Daerah Kabupaten Sukabumi 区域支出绩效分析在苏卡地区性区域管理机构的预算实现报告(LRA)中

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2022-06-30 DOI: 10.32663/jaz.v5i1.2841

Siti Amel Amelia

{"title":"Analisis Kinerja Belanja Daerah Dalam Laporan Realisasi Anggaran (LRA) Badan Pengelola Keuangan dan Aset Daerah Kabupaten Sukabumi","authors":"Siti Amel Amelia","doi":"10.32663/jaz.v5i1.2841","DOIUrl":"https://doi.org/10.32663/jaz.v5i1.2841","url":null,"abstract":"This study aims to analyze the performance of regional expenditures on the Budg-et Realization Report (LRA) at the Regional Financial and Asset Management Agency of Sukabumi Regency. \u0000The research method used is descriptive qualitative analysis technique. The popu-lation in this study is the entire Budget Realization Report (LRA) at the Regional Finan-cial and Asset Management Agency of Sukabumi Regency for the 2018-2020 period. And the sample used is the Budget Realization Report (LRA) for the 2018-2020 period. The sampling method used is nonprobability with purposive sampling technique using data analysis consisting of; Regional Expenditure Variance Analysis, Regional Expenditure Growth Analysis, Regional Expenditure Harmony Analysis, Regional Expenditure Effi-ciency Ratio Analysis. For data collection used are observation, interviews, and docu-mentation. From the results of the study, it was found that the performance of Sukabumi district expenditure in terms of realization was stated to be running well. However, there is still a need for more optimization and improvement in terms of the use of the budget by the Regional Financial and Asset Management Agency.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123613576","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}

引用次数: 1

PRESTASI MAHASISWA DI NILAI DARI KONDISI EKONOMI KELUARGA DAN KOMPETENSI DOSEN 学生在家庭经济条件和教师能力方面的成绩

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2022-06-30 DOI: 10.32663/jaz.v5i1.2892

Winny Lian Seventeen, Nina Yulianasari

引用次数: 0

PENGARUH BIAYA BAHAN BAKU DAN HARGA JUAL TERHADAP LABA PADA HOME INDUSTRI SARI BUMI 原料成本和销售成本对纱丽工业利润的影响

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2022-06-30 DOI: 10.32663/jaz.v5i1.2805

Rendi Heryadi

{"title":"PENGARUH BIAYA BAHAN BAKU DAN HARGA JUAL TERHADAP LABA PADA HOME INDUSTRI SARI BUMI","authors":"Rendi Heryadi","doi":"10.32663/jaz.v5i1.2805","DOIUrl":"https://doi.org/10.32663/jaz.v5i1.2805","url":null,"abstract":"This study aims to determine whether or not there is an effect of raw material costs, selling prices on profits that arise due to the increase in soybean raw materials in the market, this research is a quantitative study. Raw materials are costs that must be incurred by a company in order to obtain raw materials for later use in the production process. The selling price is the price determined and charged to consumers which is obtained or calculated from the entire cost of the production process plus non-production costs plus the profit expected by the company. The profit that the company hopes for is a benchmark for the company to see how well the company is performing for the sake of the company's survival. The company in this study is a manufacturing company where the company is a company that produces raw materials until the materials are ready for sale. This company produces tofu which is made from soybeans. The population taken in this study is the purchase of raw materials which are included in production costs and profit and loss statements at the company as many as 72 samples. The sample in this study is the cost of raw materials, selling price and income statement financial data taken for 6 years. The data analysis technique used in this study uses inferential statistics or also often referred to as inductive statistics. The research data is secondary data in the form of financial statements owned by the company in 2015-2021. The results of this study conclude that the cost of raw materials and selling prices partially have a significant effect on profits. The cost of raw materials has a significant effect on profit. The selling price partially affects the profit. \u0000Keywords: raw material cost, selling price and Profits \u0000","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122265682","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}

引用次数: 0

ANALISIS POTENSI TERJADINYA FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE SPRINGATE (S-SCORE) PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI 用SPRINGATE方法分析可能的财务困境

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2022-06-30 DOI: 10.32663/jaz.v5i1.2923

Siti Istiana

{"title":"ANALISIS POTENSI TERJADINYA FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE SPRINGATE (S-SCORE) PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI","authors":"Siti Istiana","doi":"10.32663/jaz.v5i1.2923","DOIUrl":"https://doi.org/10.32663/jaz.v5i1.2923","url":null,"abstract":"This study aims to examine the potential for financial distress in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). By using the Springate (S-score) method to see how big the potential for financial distress that occurred before bankruptcy in the 2017-2020 period in food and beverage companies was. The method used in this study is a quantitative method with an associative approach. The data used in this research is secondary data and the data is collected through observation and literature study. The sampling technique used is purposive sampling technique by obtaining samples during 2017-2020. The data analysis methodology used is data analysis technique, classical assumption test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple linear regression analysis, hypothesis testing and coefficient of determination test (R2). \u0000Simultaneous test (F-count) obtained F-count value of 77.457 > F table 2.50. This value can be concluded that the ratio of working capital to total assets, the ratio of earnings before interest and taxes, the ratio of earnings before taxes to current debt and the ratio of sales to total assets have a significant effect on financial distress simultaneously. The coefficient of determination (R2) can be seen that the value of the determinant coefficient is 0.907, this shows that the dependent variable (financial distress) can simultaneously be explained by the dependent variable (that the ratio of working capital to total assets, the ratio of earnings before interest and taxes to total assets, the ratio profit before tax to current liabilities, ratio of sales to total assets) of 82.2%. During the observations, it was shown that the research data of 18 food and beverage companies listed on the Indonesia Stock Exchange were still in a state of financial distress.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131582449","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}

引用次数: 0

Pengaruh Struktur Kepemilikan, Struktur Aset dan Profitabilitas Terhadap Kebijakan Hutang 所有权结构、资产结构和盈利能力对债务政策的影响

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-12-31 DOI: 10.32663/jaz.v4i2.2439

Eny Purwaningsih, Zefanya Gabriella Gulo

{"title":"Pengaruh Struktur Kepemilikan, Struktur Aset dan Profitabilitas Terhadap Kebijakan Hutang","authors":"Eny Purwaningsih, Zefanya Gabriella Gulo","doi":"10.32663/jaz.v4i2.2439","DOIUrl":"https://doi.org/10.32663/jaz.v4i2.2439","url":null,"abstract":"Recently the company must have the ability to manage the company's funding sources as well to avoid company losses so the purpose of this study is to find out empirically about the influence of managerial ownership structure, institutional ownership structure, foreign ownership structure, asset structure, and profitability on debt policy in partially or simultaneously in Food and Beverage sub-sector at Manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. This study uses a type of causal comparative research which is used to determine the relationship between cause and effect on two or more variables. The sample in this study is the Food and Beverage sub-sector at Manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period using the purposive sampling method. There are 6 companies that meet the criteria of the research sample, so the sample is 30 financial statements. The results showed that partially there was a significant and significant influence of institutional ownership (IOWN), foreign ownership (FOWN), and profitability (NPM) variables on debt policy, while managerial ownership (MOWN) and asset structure (FASDR) variables had no influence on debt policy. Simultaneously there is influence of managerial ownership (MOWN), institutional ownership (IOWN), foreign ownership (FOWN), asset structure (FASDR) and profitability (ROE) on debt policy.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122979943","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}

引用次数: 1

PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, PENGENDALIAN INTERN DAN PENGGUNAAN TEKNOLOGI INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN 会计信息系统的应用、内部控制和会计信息技术对员工绩效的使用的影响

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-12-31 DOI: 10.32663/jaz.v4i2.2453

Fathul Hilal Perdanakusuma, Dandi Simanjorang

引用次数: 0

PERAN AUDITOR INTERNAL DAN AUDITOR EKSTERNAL DALAM MENDETEKSI FRAUD ASSET MISAPPROPRIATION Peran内部审计人员对内部审计人员存在舞弊、侵占资产的行为

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-12-31 DOI: 10.32663/jaz.v4i2.2444

Niyawati Muniroh, Kartika Pradana Suryatimur

{"title":"PERAN AUDITOR INTERNAL DAN AUDITOR EKSTERNAL DALAM MENDETEKSI FRAUD ASSET MISAPPROPRIATION","authors":"Niyawati Muniroh, Kartika Pradana Suryatimur","doi":"10.32663/jaz.v4i2.2444","DOIUrl":"https://doi.org/10.32663/jaz.v4i2.2444","url":null,"abstract":"This article aims to determine the role of internal auditors and external auditors in detecting fraud in assets misappropriation. The COVID-19 pandemic has led to an increase in fraud cases in a number of companies. Cases of misuse of assets most often occur in companies today. This research was conducted using a qualitative method with the type of literature review research, where information about the data used in this study was obtained from previous studies and books. The technique used in this research is descriptive analysis. The results of this study indicate that the role of the internal auditor is to carry out various audit procedures to detect fraud such as checking every purchase and inventory transaction, detecting the company's physical documents. The role of the external auditor is to supervise the internal auditor in detecting fraud asset misappropriation because the internal auditor knows better about the condition of the company, another role is to participate in audit procedures and provide an opinion on the fairness of the financial statements so that it can provide important information to be used as information in detecting fraud asset misappropriation (misappropriation of assets). With the role of internal auditors and external auditors, it is expected to be able to detect cases of asset misappropriation fraud in a number of companies or organizations.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"26 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133238985","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}

引用次数: 0

ANALISIS KOMPARATIF KINERJA KEUANGAN PERUSAHAAN ASURANSI SYARIAH MENGGUNAKAN RASIO EARLY WARNING SYSTEM SEBELUM DAN SELAMA PANDEMI COVID-19 伊斯兰保险公司在COVID-19大流行之前和期间使用早期预警系统比进行比较财务绩效分析

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-12-31 DOI: 10.32663/jaz.v4i2.2448

Syafrul Antoni

引用次数: 0

ANALISIS TREND EFEKTIVITAS, EFISIENSI, DAN KEMANDIRIAN KEUANGAN DAERAH KABUPATEN JEPARA 分析JEPARA地区高效、效率和财务自立的趋势

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-12-31 DOI: 10.32663/jaz.v4i2.2445

Lisa Robiatu Sakdiyah

{"title":"ANALISIS TREND EFEKTIVITAS, EFISIENSI, DAN KEMANDIRIAN KEUANGAN DAERAH KABUPATEN JEPARA","authors":"Lisa Robiatu Sakdiyah","doi":"10.32663/jaz.v4i2.2445","DOIUrl":"https://doi.org/10.32663/jaz.v4i2.2445","url":null,"abstract":"The purpose of this study was to determine the development of the regional financial capacity of the Jepara Regency Government in 2013 - 2019 based on the effectiveness, efficiency, and financial independence of the region and its trends in 2020 - 2025. This study used secondary data from the 2013 Jepara Regency Budget Realization Report (LRA) until 2019. These types of research are quantitative descriptive research. The analytical tools in this study are the ratio of effectiveness, efficiency ratio, and the ratio of regional financial independence. As well as the trend of effectiveness, efficiency, and regional financial independence. The results of the analysis show that the regional financial effectiveness ratio is included in the criteria, the regional financial efficiency ratio with an average of 97.11% in a less efficient position, and the regional financial independence ratio with an average of 22.47% in an instructive position. Then the effective and efficient trend shows the direction of downward development and tends to increase. It is hoped that the local government of Jepara Regency will be able to look for characteristics and explore the potential of the region it has in an effort to maximize PAD and regional financial independence. \u0000","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129550576","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}

引用次数: 0