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Jurnal Akuntansi Kontemporer最新文献

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Evaluasi sistem informasi akuntansi pengupahan produksi dalam upaya efektivitas pengendalian internal PT.TM 用于PT.TM内部控制效率的生产生产信息系统评估
Jurnal Akuntansi Kontemporer Pub Date : 2020-01-27 DOI: 10.33508/jako.v12i1.2091
Vera Margareta Tunjung Sari, Isharijadi Isharijadi, Elana Era Yusdita
{"title":"Evaluasi sistem informasi akuntansi pengupahan produksi dalam upaya efektivitas pengendalian internal PT.TM","authors":"Vera Margareta Tunjung Sari, Isharijadi Isharijadi, Elana Era Yusdita","doi":"10.33508/jako.v12i1.2091","DOIUrl":"https://doi.org/10.33508/jako.v12i1.2091","url":null,"abstract":"This study is to evaluate the production wage accounting information system and the effectiveness of internal controls at PT. TM. The approach of this research is descriptive qualitative. This research was conducted at PT. TM in the period of 2019. The results show that the production wage accounting information system at PT. TM is in accordance with the procedures in the company but there is no flowchart. Internal control system for production wages at PT. TM has not been running effectively because there are still weaknesses such as still found multiple function in some parts and a lack of supervision of hired workers.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49020685","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 likuiditas, solvabilitas, manajemen aset, dan ukuran perusahaan terhadap kinerja keuangan 流动性、偿偿性、资产管理和企业规模对财务绩效的影响
Jurnal Akuntansi Kontemporer Pub Date : 2020-01-27 DOI: 10.33508/jako.v12i1.2282
Lely Diana, Maria Stefani Osesoga
{"title":"Pengaruh likuiditas, solvabilitas, manajemen aset, dan ukuran perusahaan terhadap kinerja keuangan","authors":"Lely Diana, Maria Stefani Osesoga","doi":"10.33508/jako.v12i1.2282","DOIUrl":"https://doi.org/10.33508/jako.v12i1.2282","url":null,"abstract":"Financial performance refers to companies capability which is showed in financial report and used for decision making by stakeholders. The objective of this research was to obtain empirical evidence about the effect of liquidity, solvency, management asset, and firm size towards financial performance. The object in this research were manufacturing companies listed in Indonesia Stock Exchange (IDX) for period 2015-2018. The sample was selected by using purposive sampling method. The secondary data used in this research was analyzed by using multiple regression method. The result of this research were (1) liquidity have significant effect towards financial performance, (2) solvency does not have effect towards financial performance, (3) management asset have significant effect towards financial performance, (4) firm size does have significant effect towards financial performance.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43859062","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: 13
PENGARUH KONTRAK UTANG, BIAYA POLITIK, DAN ASIMETRI INFORMASI TERHADAP KEPUTUSAN REVALUASI ASET TETAP 固定资产重组决策的债务、政治成本和信息不对称的影响
Jurnal Akuntansi Kontemporer Pub Date : 2019-07-29 DOI: 10.33508/JAKO.V11I2.2080
Oktavia Cindy Wibowo
{"title":"PENGARUH KONTRAK UTANG, BIAYA POLITIK, DAN ASIMETRI INFORMASI TERHADAP KEPUTUSAN REVALUASI ASET TETAP","authors":"Oktavia Cindy Wibowo","doi":"10.33508/JAKO.V11I2.2080","DOIUrl":"https://doi.org/10.33508/JAKO.V11I2.2080","url":null,"abstract":"Model revaluasi diatur dalam PSAK Nomor 16 (2007) dan dipercaya lebih relevan karena menyajikan nilai aset sesuai dengan nilai sesungguhnya sehingga diperkirakan dapat menimbulkan respons pasar karena adanya peningkatan nilai aset. Oleh karena itu penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kontrak utang, biaya politik, dan asimetri informasi terhadap keputusan revaluasi aset tetap. Selain itu dilakukan uji tambahan untuk menguji dan menganalisis perbedaan respons pasar pada perusahaan yang melakukan revaluasi aset tetap dan tidak melakukan revaluasi aset tetap. \u0000Desain penelitian adalah kuantitatif dengan menggunakan hipotesis. Jenis data adalah data kuantitatif berupa laporan keuangan, tanggal pengumuman laporan keuangan, harga saham, dan IHSG. Sumber data adalah situs BEI, Saham OK, dan Yahoo!Finance semuanya berupa data sekunder. Objek penelitian adalah seluruh perusahaan manufaktur yang terdaftar di BEI pada tahun 2012-2016. Teknik analisis data model utama adalah regresi logistik dan teknik analisis data untuk uji tambahan adalah uji Mann-Whitney U. \u0000Hasil penelitian menunjukkan kontrak utang tidak berpengaruh signifikan terhadap keputusan revaluasi aset tetap, biaya politik berpengaruh positif signifikan terhadap keputusan revaluasi aset tetap, dan asimetri informasi berpengaruh negatif signifikan terhadap keputusan revaluasi aset tetap. Uji tambahan juga membuktikan bahwa tidak terdapat perbedaan respons pasar pada perusahaan yang melakukan revaluasi dan tidak melakukan revaluasi karena peningkatan nilai aset bukan dikarenakan peningkatan kinerja.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46371223","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
PROPERTI DETERMINAN NILAI PERUSAHAAN DAN REAL ESTATE PADA PERIODE GENCARNYA PEMBANGUNAN INFRASTRUKTUR 企业价值保证属性和房地产在基础设施建设的关键时期
Jurnal Akuntansi Kontemporer Pub Date : 2019-07-29 DOI: 10.33508/JAKO.V11I2.2081
Riza Fajarnia, Yuni Rimawati, Emi Rahmawati
{"title":"PROPERTI DETERMINAN NILAI PERUSAHAAN DAN REAL ESTATE PADA PERIODE GENCARNYA PEMBANGUNAN INFRASTRUKTUR","authors":"Riza Fajarnia, Yuni Rimawati, Emi Rahmawati","doi":"10.33508/JAKO.V11I2.2081","DOIUrl":"https://doi.org/10.33508/JAKO.V11I2.2081","url":null,"abstract":"This research aims to obtain empirical evidence about the determinant of firm value property and real estate in the period of incessant infrastructure development. Independent variables used in this research were capital structure as measured by debt to equity ratio (DER), investment opportunity set measured by the market to book ratio (MBA), liquidity measured by the current ratio (CR), and profitability measured by return on equity (ROE). The dependent variable was firm value measured by the price to book value (PBV). Control variable was the size of the firm. The population used in this research are property and real estate companies listed Indonesian Stock Exchange in period 2014-2016. Sample collected using purposive sampling method. The total of 33 companies was determined as the sample during 2014-2016. The method of analysis of this research using multiple linear regression. The result showed that investment opportunity set and profitability has a positive influence on the firm value, and capital structure and liquidity has no effect on the firm value. While the size of the firm as a control variable has a significant positive influence on the firm value.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44692032","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 LEVERAGE, MARKET-TO-BOOK RATIO, LIKUIDITAS DAN INTENSITAS ASET TETAP TERHADAP KEPUTUSAN REVALUASI ASET TETAP 杠杆的影响、市场销售对账单的影响、固定资产的流动性和资产重组决定的强度
Jurnal Akuntansi Kontemporer Pub Date : 2019-07-29 DOI: 10.33508/JAKO.V11I2.2079
Dedrick Ghozali, Budianto Tedjasuksmana
{"title":"PENGARUH LEVERAGE, MARKET-TO-BOOK RATIO, LIKUIDITAS DAN INTENSITAS ASET TETAP TERHADAP KEPUTUSAN REVALUASI ASET TETAP","authors":"Dedrick Ghozali, Budianto Tedjasuksmana","doi":"10.33508/JAKO.V11I2.2079","DOIUrl":"https://doi.org/10.33508/JAKO.V11I2.2079","url":null,"abstract":"Revaluation of fixed assets is one of the reports that must be published by the company in its financial statements. The regulations of their publications are set out in PSAK 16 in which, fixed assets are stated. These information need by investors that must be fulfilled by the companies. Revaluation of asset is considered as relevant information of investors such as on-time information, and fit with information that needs by investors. The purpose of this research is to analyze and examine leverage, market to book ratio, liquidity, and fixed assets intensity that could be affected by fixed asset revaluation decisions. The sample of this research is manufacturing companies listed on the BEI in 2015-2016. This research uses purposive sampling as a sampling method. The regression that used in this research is logistic regression by using quantitative hypothesis. All Financial statement which published is data in this research. The result of this research which variables as, the liquidity, and intensity of fixed assets of the company have no effect on the fixed asset revaluation decisions.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48975355","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: 4
TEORI FRAUD PENTAGON dan DETEKSI KECURANGAN PELAPORAN KEUANGAN 五角大楼欺诈理论和欺诈报告检测
Jurnal Akuntansi Kontemporer Pub Date : 2019-07-29 DOI: 10.33508/JAKO.V11I2.2077
Nova Novita
{"title":"TEORI FRAUD PENTAGON dan DETEKSI KECURANGAN PELAPORAN KEUANGAN","authors":"Nova Novita","doi":"10.33508/JAKO.V11I2.2077","DOIUrl":"https://doi.org/10.33508/JAKO.V11I2.2077","url":null,"abstract":"The purpose of this research is to investigate whether the fraud pentagon theory predictors, namely: Pressure, Opportunity, Rationalization, Capability and Arrogance able to explain the probability of financial statement of fraud occurrence in Indonesia. The results show that: only Pressure and Rationalization elements can \u0000define the likelihood of financial statement fraud. The Capability and Arrogance proxies proposed in this research are not proven to explain the opportunities for financial statement fraud. This research finding shows that the fraud pentagon theory still needs testing in different contexts.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69563532","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: 8
PROFESIONALISME MAHASISWA AKUNTANSI dan MAHASISWA ADMINISTRASI BISNIS DALAM MENGOPERASIKAN APLIKASI KOMPUTER AKUNTANSI 会计专业学生和工商管理专业学生在操作会计计算机应用程序
Jurnal Akuntansi Kontemporer Pub Date : 2019-07-29 DOI: 10.33508/JAKO.V11I2.2078
Suharyono Suharyono
{"title":"PROFESIONALISME MAHASISWA AKUNTANSI dan MAHASISWA ADMINISTRASI BISNIS DALAM MENGOPERASIKAN APLIKASI KOMPUTER AKUNTANSI","authors":"Suharyono Suharyono","doi":"10.33508/JAKO.V11I2.2078","DOIUrl":"https://doi.org/10.33508/JAKO.V11I2.2078","url":null,"abstract":"The decision of the Minister of Manpower and Transmigration Number 182 of 2013 concerning the Establishment of Indonesian National Work Competency Standardsstates that one of the competency units that accountants must possess is operating an accounting computer application. This research was conducted to prove and compare the results of competency tests, especially the units operating accounting \u0000computer applications between students of the Accounting Department and the Business Administration Department. The test tool used was the Mann-Whitney nonparametric test. The sample in this study amounted to 104 students, consisting of 52 Accounting Department students and 52 Business Administration students. The results of this study indicate that the competence to operate accounting computer applications between students of the Accounting Department and Business Administration \u0000Department has a significant difference","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45130991","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
ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PENJUALAN PADA CV. TRI KENCANA CILEGON-BANTEN CV的采购和销售信息系统分析。cilegono - banten的三套计划
Jurnal Akuntansi Kontemporer Pub Date : 2019-01-01 DOI: 10.33508/JAKO.V11I1.2074
M. Yulianto, Darti Djuharni
{"title":"ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PENJUALAN PADA CV. TRI KENCANA CILEGON-BANTEN","authors":"M. Yulianto, Darti Djuharni","doi":"10.33508/JAKO.V11I1.2074","DOIUrl":"https://doi.org/10.33508/JAKO.V11I1.2074","url":null,"abstract":"The purpose of this study is to analyze and evaluate the implementation of accounting information system for purchases and sales in \"CV. TRI KENCANA. The research method used a case study method with descriptive analysis. The results show that many accounting information systemsof purchases and sales carried out in this company are still a lot of weakness, including the uneven division of tasks in accordance with the existing organizational structure, there are multiple functions in several division, there are two departments whose authority and duties are the same but in the organizational structure is separated. Besides, the documents used there are still shortcomings related to internal control that must be done. Therefore in this study, several solutions were provided to overcome the problems, namely, improvement of the organizational structure both in terms of naming, division of tasks, and the incorporation of two departments that have the same function, as well as refinement of the documents used","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43477196","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: 3
AKTIVITAS PENGENDALIAN INTERNAL PADA PEMERINTAH KOTA PUSAKO DALAM PEMAHAMAN FUNGSIONALISME STRUKTURAL PARSONS 了解帕森斯的结构职能的内部控制活动
Jurnal Akuntansi Kontemporer Pub Date : 2019-01-01 DOI: 10.33508/JAKO.V11I1.2072
Yudi Yudi, S. Rahayu
{"title":"AKTIVITAS PENGENDALIAN INTERNAL PADA PEMERINTAH KOTA PUSAKO DALAM PEMAHAMAN FUNGSIONALISME STRUKTURAL PARSONS","authors":"Yudi Yudi, S. Rahayu","doi":"10.33508/JAKO.V11I1.2072","DOIUrl":"https://doi.org/10.33508/JAKO.V11I1.2072","url":null,"abstract":"The research of this interpretive study is about the activities of internal control in the government of Pusako City in Jambi Province. The researcher used Parsons' structural functionalism theory to understand each role of the internal control factor. The results of this theory analysis are that all sub systems in a system must interact with each other even though the process allows conflict. The results of the study found that internal control had not gone well. The causes are internal control factors such as organizational structure, division of tasks and responsibilities, the role of leaders, commitment to competence, and Human Resource (HR) policies that are not yet integrated.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45701543","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 PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA BPKPD KOTA SURABAYA 认识到决算信息系统的发展
Jurnal Akuntansi Kontemporer Pub Date : 2019-01-01 DOI: 10.33508/JAKO.V11I1.2073
Frista Chairina, Tineke Wehartaty
{"title":"PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA BPKPD KOTA SURABAYA","authors":"Frista Chairina, Tineke Wehartaty","doi":"10.33508/JAKO.V11I1.2073","DOIUrl":"https://doi.org/10.33508/JAKO.V11I1.2073","url":null,"abstract":"A good financial report is a financial statement containing and financial analysis. Improving the quality of financial statements in the municipal government sector in presenting financial statements in accordance with the Financial Accounting Standards (SAK) and Government Accounting Standards (SAP) that can not be issued from the efforts of the city government. Implementation of information systems is one effort to achieve the quality of financial statements, given the purpose of \u0000government financial reporting is for public accountability.This research was conducted at Surabaya City Financial and Tax Administration Board (BPKPD) implementing online finance software application (e-accounting) in year 2016. This study aims to analyze and prove the influence of application of accounting information system to the quality of financial statements at Financial and Tax Administration Board (BPKPD) of Surabaya. The results showed that the application of accounting information systems affect the quality of financial statements, meaning Utilization accounting information system helps BPKPD in providing quality financial information.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42607580","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: 3
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