Jurnal Aplikasi Akuntansi最新文献_第9页

IMPLEMENTASI METODE FIFO DALAM PERHITUNGAN NILAI PERSEDIAAN PADA PT.X DISTRIBUTOR MAKANAN DI JAWATIMUR FIFO方法在内政部食品分发者PT.X的库存价值计算中实现

Jurnal Aplikasi Akuntansi Pub Date : 2021-08-23 DOI: 10.29303/jaa.v6i1.103

A. Rahmawati, A. Gs

{"title":"IMPLEMENTASI METODE FIFO DALAM PERHITUNGAN NILAI PERSEDIAAN PADA PT.X DISTRIBUTOR MAKANAN DI JAWATIMUR","authors":"A. Rahmawati, A. Gs","doi":"10.29303/jaa.v6i1.103","DOIUrl":"https://doi.org/10.29303/jaa.v6i1.103","url":null,"abstract":"Inventory is a set of assets held for resale. The assessment of the value of inventories has an important role in two financial reports at the same time, namely in the presentation of the balance sheet and the exposure in the income statement. In general, the inventory valuation method is divided into three, namely First In First Out, Last in First Out and Average. PSAK No. 14 states that except for companies that have inventories that are specially produced and cannot be replaced with other inventories, these inventories are usually valued using the First In First Out method. PT X is a snack food distributor company in East Java which conducts an inventory assessment using the Last In First Out method, which is not in accordance with the exposure of PSAK No. 14. This research was conducted using a descriptive qualitative method. This study aims to present the results of the implementation of the First In First Out inventory valuation method at PT X. The results of this study explain that the implementation of the First In First Out valuation method can provide a more reasonable exposure to inventory valuation because companies with inventory classified as easily damaged such as PT X, the First In First Out method can provide inventory valuation exposure that is adjusted to the movement of goods in and out.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126525292","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

ANALISIS PENGARUH STABILITAS POLITIK DAN FAKTOR EKONOMI TERHADAP INDEKS HARGA SAHAM GABUNGAN 分析政治稳定和经济因素对股票价格指数的影响

Jurnal Aplikasi Akuntansi Pub Date : 2021-04-29 DOI: 10.29303/JAA.V5I2.96

Abdul Basit, Slamet Haryono

{"title":"ANALISIS PENGARUH STABILITAS POLITIK DAN FAKTOR EKONOMI TERHADAP INDEKS HARGA SAHAM GABUNGAN","authors":"Abdul Basit, Slamet Haryono","doi":"10.29303/JAA.V5I2.96","DOIUrl":"https://doi.org/10.29303/JAA.V5I2.96","url":null,"abstract":"Data yang digunakan dalam penelitian ini adalah data Indek Harga Saham Gabungan yang konsisten masuk di BEI pada periode penelitian, yaitu tahun 2010-2019, Faktor Ekonomi yang di gunakan adalah nilai Tukar, Nilai inflasi, dan data stabilitas politik Indonesia selama periode tahun 2010-2019. Penulis menggunakan metode regresi data panel dengan didukung oleh analisis kuantitatif dengan menggunakan model ekonometrik untuk mendapatkan gambaran yang jelas tentang hubungan antara variabel-variabel yang digunakan dalam penelitian. Penelitian ini dilakukan untuk melihat pengaruh faktor-faktor ekonomi, Nilai Tukar, Inflasi dan stabilitas politik terhadap Indek Harga Saham Gabungan pada periode tahun 2010-2019. Hasil penelitian ini adalah Variabel Nilai Tukar berpengaruh Negatif signifikan terhadap Indeks Harga Saham Gabungan di BEI. Variabel inflansi berpengaruh positif tidak signifikan terhadap Indek Harga Saham Gabungan di BEI. Variabel ISP berpengaruh positif signifikan terhadap Indek Harga Saham Gabungan di BEI. Data Nilai Tukar, inflasi diperoleh dari publikasi Bank Indonesia. Adapun data Stabilitas Politik Indonesia diperoleh dari The Global Economy.com, The World Bank.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122294525","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: 2

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN

Jurnal Aplikasi Akuntansi Pub Date : 2020-10-31 DOI: 10.29303/jaa.v5i1.93

A. Animah, Adhitya Bayu Suryantara, Widia Astuti

引用次数: 1

Pengaruh Harga Emas Dan Minyak Dunia Terhadap Indeks Harga Saham Gabungan (IHSG) Periode 2016-2019

Jurnal Aplikasi Akuntansi Pub Date : 2020-08-10 DOI: 10.29303/JAA.V5I1.89

Abdul Basit

引用次数: 17

ANALISIS RASIO ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA KOPERASI KARYAWAN ANGKASA PURA 1 “SELAPARANG” BANDARA INTERNASIONAL ZAINUDIN ABDUL MAJID 分析现金流量比，以评估国际机场PURA 1号“sela客户”员工的财务表现

Jurnal Aplikasi Akuntansi Pub Date : 2019-11-06 DOI: 10.31219/osf.io/7wxrb

Lalu Jamhuri Hidayat, I. N. Arsana, N. Yuliati

{"title":"ANALISIS RASIO ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA KOPERASI KARYAWAN ANGKASA PURA 1 “SELAPARANG” BANDARA INTERNASIONAL ZAINUDIN ABDUL MAJID","authors":"Lalu Jamhuri Hidayat, I. N. Arsana, N. Yuliati","doi":"10.31219/osf.io/7wxrb","DOIUrl":"https://doi.org/10.31219/osf.io/7wxrb","url":null,"abstract":"This research aim to to know cash flow statement performance and growth of KokapuraSelaparang pursuant to year cash flow statement 2014-2018. this descriptive Research type with quantitative approach. Technique data collecting the used Technique interview and documentation. Research object in the form of balance data, loss and profit report, cash flow statement and allocation of division of Net income and also common picture of co-operation in year 2014-2018. \u0000Technique analyse data the used [is] cash flow ratio analysis which consist of Cash Flow Operation ratio ( AKO), Coverage Fund Flow ratio ( CAD), Coverage Cash ratio to Flower ( CKB), Coverage Cash ratio to Current Liabilities ( CKHL), Capital Expenditure ratio ( PM), Total Liabilities ratio ( TH), Free Clean Cash Flow ratio ( AKBB) and ratio Sufficiency of Cash Flow ( KAK). \u0000Monetary performance of KokapuraSelaparang in year 2014-2018 assessed from cash flow statement ratio expressed is good enough, its performance [in] telling good enough because from eight calculation of cash flow ratio above expressing that 3ratio fulfill standard 1, and only 4 ratio which [is] menu [do] not standard 1. Ratio which [do] not fulfill standard namely Cash Flow Operation ratio ( AKO), Coverage Cash to Current Liabilities ( CKHL) and Total Liabilities ( TH) and Sufficiency Of Cash Flow ( KAK). And ratio which have fulfilled standard namely Coverage Fund Flow ( CAD), Coverage Cash to Flower ( CKB), Capital Expenditure ( PM), and Free Clean Cash Flow ( AKBB. In this case Co-Operation unable to pay [for] ability of fluent obligation and and also indigent provide cash to fulfill its obligation. KokapuraSelaparanghave to can improve cash flow of activit operate for [so that/ to be] obligation short-range fufilled, maximizing and managing cash flow of got financing of member [so that/ to be] self-supporting.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121840654","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: 2

PREDIKSI FINANCIAL DISTRESS PADA BUMN DALAM RANGKA MENILAI KINERJA PERUSAHAAN PEMERINTAH 为了评估政府机构的表现，他们对国有企业的压力评估

Jurnal Aplikasi Akuntansi Pub Date : 2019-11-05 DOI: 10.29303/jaa.v4i1.73

Barbara Gunawan, Diesy Nurfithriyani

{"title":"PREDIKSI FINANCIAL DISTRESS PADA BUMN DALAM RANGKA MENILAI KINERJA PERUSAHAAN PEMERINTAH","authors":"Barbara Gunawan, Diesy Nurfithriyani","doi":"10.29303/jaa.v4i1.73","DOIUrl":"https://doi.org/10.29303/jaa.v4i1.73","url":null,"abstract":"Badan Usaha Milik Negara (BUMN) memiliki peran dalam peningkatan pendapatan negara melalui pembayaran pajak dan setoran deviden perusahaan, namun permasalahan yang dihadapi saat ini adalah hutang yang dimiliki BUMN semakin meningkat dikarenakan komitmen pemerintah pada pembiayaan perusahaan kurang optimal sehingga memungkinkan perusahaan berada pada kondisi kesulitan keuangan. Penelitian ini bertujuan untuk memprediksi kesulitan keuangan atau financial distress perusahaan BUMN bidang industri pengolahan selama 2014-2018 dan menganalisis kestabilan kinerja perusahaan pada tahun tersebut. Prediksi financial distress pada penelitian ini menggunakan teknik analisis diskriminan dengan menggunakan 5 model yaitu model altman, zmijewski, springate, grover, dan fulmer. Hasil penelitian menunjukan bahwa model yang menghasilkan perusahaan sehat adalah model zmijewski dan fulmer dengan presentase 100% sehat, disusul dengan grover dengan presentase sehat 68%, sedangkan 2 model lainnya didominasi kebangkrutan dengan presentase 60% perusahaan bangkrut pada model altman dan 76% bangkrut pada model springate. Adapun tingkat kesehatan perusahaan dilihat dari 5 model tersebut berturut turut yaitu perusahaan SMBR, SMGR, KRAS, KAEF, dan INAF.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"135 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131096337","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: 2

The INVESTIGATION OF TAX DISPUTE IN INDONESIA 印度税务纠纷调查

Jurnal Aplikasi Akuntansi Pub Date : 2019-10-28 DOI: 10.29303/jaa.v4i1.66

I. Dwiputri, Muhammad Syam Kusufi

引用次数: 1

KUALITAS LABA DAN PENGUKURANNYA PADA PERUSAHAAN JASA PENDUKUNG INDUSTRI PARIWISATA 其利润质量与评价为旅游业支持服务

Jurnal Aplikasi Akuntansi Pub Date : 2019-10-28 DOI: 10.29303/jaa.v4i1.56

Nina Karina Karim, Siti Atikah, I. Lenap

引用次数: 4

MANAJEMEN LABA DAN KONSEKUENSI EKONOMIS (SUATU PENDEKATAN EKSPERIMEN) 利润管理与经济后果(实验方法)

Jurnal Aplikasi Akuntansi Pub Date : 2019-10-28 DOI: 10.29303/jaa.v4i1.60

Eni Indriani, R. Ramadhani, Robith Hudaya, Tuti Handayani

引用次数: 1

PENGARUH SKEMA KOMPENSASI, SELF EFFICACY DAN PENALARAN MORAL TERHADAP SLACK BUDGETING

Jurnal Aplikasi Akuntansi Pub Date : 2019-10-28 DOI: 10.29303/jaa.v4i1.68

Nayang Helmayunita, Ade Elsa Betavia

{"title":"PENGARUH SKEMA KOMPENSASI, SELF EFFICACY DAN PENALARAN MORAL TERHADAP SLACK BUDGETING","authors":"Nayang Helmayunita, Ade Elsa Betavia","doi":"10.29303/jaa.v4i1.68","DOIUrl":"https://doi.org/10.29303/jaa.v4i1.68","url":null,"abstract":"This study aims to examine the effect of compensation schemes, self efficacy and moral reasoning on slack budgeting. In this study the hypothesis is proposed that in the slack inducing compensation scheme the slack budgeting will be greater than using the truth inducing compensation scheme, then managers with low self efficacy will do slack budgeting compared to those with high self efficacy. It is also proposed that the individual with low moral reasoning will do slack budgeting rather than the individual with high moral reasoning. The research design in this study was a quasi 2 x 2 laboratory experiment, with Accounting students who had sat in the 5th semester of Padang State University as lower level managers who participated in budgeting. The statistical method used to test the hypothesis is two-way ANOVA. This study provides results that the compensation scheme can affect slack budgeting actions, self efficacy has no effect on slack budgeting actions, and the interaction between slack inducing compensation schemes with low self efficacy has no effect on slack budgeting actions. Moral reasoning affects slack budgeting actions, and at lower level managers who have low levels of moral reasoning and low levels of self efficacy, interactions with slack inducing compensation schemes affect slack budgeting actions. The results of this study can contribute in the management accounting literature related to budgetary slack and its causal factors. \u0000Keyword: Slack Budgeting, Compensation Schemes, Self Efficacy, and Moral Reasoning.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"79 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129777225","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