Indonesian Accounting Literacy Journal最新文献

Analisis Perancangan SIA Penjualan Jasa Listrik Menggunakan Kerangka BABOK 3.0 (Studi Kasus Pada Perusahaan Jasa Konstruksi PT. Cupuintan Adyapermata) 电力销售设计分析采用BABOK 3.0框架(PT. Cupuintan adyagem建筑服务公司案例研究)

Indonesian Accounting Literacy Journal Pub Date : 2023-03-31 DOI: 10.35313/ialj.v3i2.3900

Ilham Zharfan Satrya, Rendra Trisyanto Surya, J. Ishak

引用次数: 0

Penyusunan Laporan Keuangan Koperasi Rimbawan Sejahtera Bersama Menggunakan Microsoft Excel Berdasarkan SAK ETAP 根据紧急情况，合作森林合作社共同使用微软Excel的共同财务报表

Indonesian Accounting Literacy Journal Pub Date : 2023-03-31 DOI: 10.35313/ialj.v3i2.3190

Novi Nurbaeti, Sudrajat, J. Ishak

引用次数: 0

Pengaruh Profitabilitas Dan Leverage Terhadap Audit report lag Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 2017 -2021年，印尼证券交易所注册各工业制造公司的审计欠税和杠杆对审查滞后的影响

Indonesian Accounting Literacy Journal Pub Date : 2023-03-31 DOI: 10.35313/ialj.v3i2.4865

Rina Nurmalina

{"title":"Pengaruh Profitabilitas Dan Leverage Terhadap Audit report lag Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021","authors":"Rina Nurmalina","doi":"10.35313/ialj.v3i2.4865","DOIUrl":"https://doi.org/10.35313/ialj.v3i2.4865","url":null,"abstract":"Audit report lag occurs when a company is late in submitting financial reports. Delays in submitting these financial reports can have an impact on the level of relevance of the information contained in the financial reports, and may even indicate problems in the financial reports. Publication of financial reports is a financial report that has been audited by a public accountant, of course the auditor needs time to carry out the audit process so that this also often makes financial reports late for publication. There are several factors that can cause audit report lag. In this research, we tested the profitability and leverage variables as variables that affect audit report lag. The research was conducted namely quantitative research. The population in this study are Manufacturing Companies in the Multi-Industry Sector that are listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used purposive sampling, the total sample tested in this study were 29 companies. Company data was obtained from the official website of the Indonesia Stock Exchange. The test results conclude that simultaneously the profitability and leverage variables affect the audit report lag. And partially, profitability and leverage have a significant negatif effect on audit report lag.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125461896","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

Penerapan Peramalan Penjualan Pada Anggaran Penjualan Sebagai Dasar Dalam Penyusunan Anggaran Produksi dan Anggaran Biaya Produksi 销售预算的预售应用为生产预算和生产成本预算的基础

Indonesian Accounting Literacy Journal Pub Date : 2023-03-31 DOI: 10.35313/ialj.v3i2.3155

Nurul Febriyanti Hazmi, Arwan Gunawan, Etti Ernita Sembiring

{"title":"Penerapan Peramalan Penjualan Pada Anggaran Penjualan Sebagai Dasar Dalam Penyusunan Anggaran Produksi dan Anggaran Biaya Produksi","authors":"Nurul Febriyanti Hazmi, Arwan Gunawan, Etti Ernita Sembiring","doi":"10.35313/ialj.v3i2.3155","DOIUrl":"https://doi.org/10.35313/ialj.v3i2.3155","url":null,"abstract":"The existence of such planning will have an impact on increasing the quality of UMKM and can create profits, with UMKM planning being done to define policies and also good internal control. The existence of a budget is one of the planning instruments. Sales budgets, production budgets, and production cost budgets are all examples of budgets. The goal of this research is to find the best sales forecasting method for the Pabrik Tahu Mahrup Cibogo, as well as to prepare a production budget and production cost budget. The author employs a descriptive method with a quantitative approach in this research. Sources of data obtained by the author by means of interviews, observation, and also documentation. The data used in this reseacrh is historical sales data from June 2020 to May 2021. Based on the results of the research, the quadratic method is the right method to be used in sales forecasts because the smallest SKP value is 10.84116. The forecasted number of yellow tofu items sold over the next year is 3,866 tofu prints, or Rp.193,296,953. The production budget is made based on the sales budget that has been prepared and also management policies.According to the production cost budget, the Pabrik Tahu Mahrup Cibogo will incur Rp. 229.252.927in costs for the coming year.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"109 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121377103","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

Implementasi SAK EMKM Dalam Penyusunan Laporan Keuangan EMKM即时执行财务报表

Indonesian Accounting Literacy Journal Pub Date : 2023-03-31 DOI: 10.35313/ialj.v3i2.3178

Muhammad Fadhil Ar'razi, Khozin Arief, Sudjana Sudjana

引用次数: 0

Significance of Intellectual Capital reporting to Financial Performance in Telecommunication Companies 电信企业智力资本报告对财务绩效的意义

Indonesian Accounting Literacy Journal Pub Date : 2023-03-31 DOI: 10.35313/ialj.v3i2.3411

Tanti Hafni Arifah Mustofa, Jouzar Farouq Ishak, Arwan Gunawan

引用次数: 0

Pengaruh Persepsi Kemudahan Penggunaan terhadap Loyalitas Pelanggan Fintech (Studi Kasus Pada Pengguna Fintech di Kota Bandung) 对Fintech客户忠诚度的可见性影响(万隆Fintech用户案例研究)

Indonesian Accounting Literacy Journal Pub Date : 2023-03-31 DOI: 10.35313/ialj.v3i2.3341

Rudini Faina Dewi, Riauli Susilawaty Hutapea, Arry Irawan

引用次数: 0

Audit Operasional untuk Mengukur Efektivitas dan Efisiensi Pengelolaan Investasi Pada Dana Pensiun INTI 运营审计来衡量核心养老基金投资管理的有效性和效率

Indonesian Accounting Literacy Journal Pub Date : 2023-03-31 DOI: 10.35313/ialj.v3i2.3234

Fitria Amelia Kurniawan, Y. Rufaedah, Dian Imanina Burhany

引用次数: 0

PENGARUH BIAYA PEMELIHARAAN ASET TETAP TERHADAP LABA BERSIH PADA PDAM KOTA CIREBON 固定资产维修费对西雷朋市PDAM清洁利润的影响

Indonesian Accounting Literacy Journal Pub Date : 2022-11-30 DOI: 10.35313/ialj.v2i04.4086

Raffli Dika Pratama, Arwan Gunawan

引用次数: 0

Penerapan Activity Based Costing Untuk Menentukan Harga Pokok Produksi Dalam Rangka Meningkatkan Keunggulan Kompetitif 以确定生产成本为基础的行动投资，以提高竞争优势

Indonesian Accounting Literacy Journal Pub Date : 2022-11-30 DOI: 10.35313/ialj.v2i04.3935

Winda Aulia Fadhilah, Etti Ernita Sembiring, Lilis Indrawati

{"title":"Penerapan Activity Based Costing Untuk Menentukan Harga Pokok Produksi Dalam Rangka Meningkatkan Keunggulan Kompetitif","authors":"Winda Aulia Fadhilah, Etti Ernita Sembiring, Lilis Indrawati","doi":"10.35313/ialj.v2i04.3935","DOIUrl":"https://doi.org/10.35313/ialj.v2i04.3935","url":null,"abstract":"PT Multi Instrumentasi needs to increase its competitive advantage in order to face business competition. This study aims to determine the comparison between the cost of production using the ABC method and the traditional method, and to find out the benefits of implementing ABC in increasing competitive advantage at PT Multi Instrumentasi. This study uses a quantitative descriptive method. The types of data used are quantitative data and qualitative data. The data sources are primary data and secondary data. Methods of data collection by interview, observation and documentation. The data analysis technique used is the calculation of the cost of production using the traditional method and the ABC method, as well as calculating the selling price to be compared with the selling price of competitors. The results show that the application of ABC can help companies increase their competitive advantage by reducing cost distortions so that the calculation of the cost of production becomes accurate, the selling price is set to be precise and lower than competitors. ABC also provides activity information that can help companies to streamline costs and increase customer value.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116340119","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