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Indonesian Accounting Literacy Journal最新文献

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Perancangan Aplikasi Sistem Informasi Persediaan Di Gudang PT Bongsan Furni Indonesia Menggunakan Microsoft Access 2016
Indonesian Accounting Literacy Journal Pub Date : 2022-11-30 DOI: 10.35313/ialj.v2i04.4660
Mumtaza Affrida, Arif Afriady
{"title":"Perancangan Aplikasi Sistem Informasi Persediaan Di Gudang PT Bongsan Furni Indonesia Menggunakan Microsoft Access 2016","authors":"Mumtaza Affrida, Arif Afriady","doi":"10.35313/ialj.v2i04.4660","DOIUrl":"https://doi.org/10.35313/ialj.v2i04.4660","url":null,"abstract":"Tujuan dari penelitian ini ialah untuk memahami sistem informasi persediaan sebagai dasar untuk merancang aplikasi sistem informasi persediaan berdasarkan kebutuhan PT Bongsan Furni Indonesia agar memudahkan dalam pencatatan, perhitungan, sekaligus pelaporan persediaan yang lebih efektif. Penelitian tugas akhir ini menggunakan metode kualitatif dengan pendekatan studi kasus dan pengembangan. Metode pengembangan sistem menggunakan System Development Life Cycle (SDLC) dan alat bantu Microsoft Access 2016 untuk merancang aplikasi persediaan ini. Hasil dari tugas akhir ini berupa produk yakni aplikasi sistem informasi persediaan yang tentunya sesuai dengan kebutuhan PT Bongsan Furni Indonesia. Aplikasi ini sangat mudah digunakan oleh end user, sehingga diharapkan dapat menjadi solusi dari masalah perhitungan yang tidak akurat dan pelaporan yang lebih efektif. \u0000Kata kunci: Sistem Informasi Persediaan, Perancangan Aplikasi, dan Persediaan","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"1 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":"116305559","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 Audit Internal dan Manajemen Risiko Terhadap Kinerja Perusahaan dengan Basis BSC 内部审计和风险管理对BSC基础公司绩效的影响
Indonesian Accounting Literacy Journal Pub Date : 2022-11-30 DOI: 10.35313/ialj.v2i04.3914
Vitasya Utami Marsu Marsa, Ahmad Syarief, Riauli Susilawaty Hutapea
{"title":"Pengaruh Audit Internal dan Manajemen Risiko Terhadap Kinerja Perusahaan dengan Basis BSC","authors":"Vitasya Utami Marsu Marsa, Ahmad Syarief, Riauli Susilawaty Hutapea","doi":"10.35313/ialj.v2i04.3914","DOIUrl":"https://doi.org/10.35313/ialj.v2i04.3914","url":null,"abstract":"The study aims to determine the impact of Internal Audits and Risk Management on company performance. The study was held at PT Perkebunan Nusantara VIII (Persero) also the respondents of this study is from the Unit of Internal Supervisory (SPI) and the Finance and Accounting Unit using non-probability sampling techniques. Furthermore, the data will be processed with the help of SPSS software version 25.0 . The results of the study show that Internal Audit and Risk Management simultaneously have a positive and significant impact on the Company's performance of PT. Perkebunan Nusantara VIII (Persero) is 75.4%. The rest of impacted variables was 24.6% can be influenced by other variables that are not used but still have a relation with this study.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"21 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":"117102755","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 Pengaruh Leverage, Profitabilitas Dan Dividen Terhadap Volatilitas Harga Saham 分析杠杆、利润率和股息对股票价格波动的影响
Indonesian Accounting Literacy Journal Pub Date : 2022-11-30 DOI: 10.35313/ialj.v2i04.4633
Subadriyah, Lu’luatuwwafiroh, S. Aliyah
{"title":"Analisis Pengaruh Leverage, Profitabilitas Dan Dividen Terhadap Volatilitas Harga Saham","authors":"Subadriyah, Lu’luatuwwafiroh, S. Aliyah","doi":"10.35313/ialj.v2i04.4633","DOIUrl":"https://doi.org/10.35313/ialj.v2i04.4633","url":null,"abstract":"This study aims to examine and discuss the effect of Leverage, Profitability, and Dividends on Stock Price Volatility. The population in this study are companies listed on the LQ 45 Index on the IDX in 2018-2020. This research is quantitative with secondary time series data with a sample of 22 companies. the technique of determining the sample using purposive sampling technique. The data analysis technique used is multiple regression analysis, hypothesis testing, descriptive statistics, and classical assumption tests. The results of this study state that the leverage and dividend variables have a significant negative effect on stock price volatility, while the profitability variable has no significant effect on stock price volatility. The results of the F test state that Leverage, Profitability, and Dividends simultaneously affect Stock Price Volatility","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"38 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":"116921378","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 Metode Forecast dalam Menyusun Anggaran Penjualan Pupuk Non-Subsidi 将非补贴肥料销售预算应用于方法
Indonesian Accounting Literacy Journal Pub Date : 2022-11-30 DOI: 10.35313/ialj.v2i04.4137
Syamsul, Jenny Theresia Dewanto, Nurlailah
{"title":"Penerapan Metode Forecast dalam Menyusun Anggaran Penjualan Pupuk Non-Subsidi","authors":"Syamsul, Jenny Theresia Dewanto, Nurlailah","doi":"10.35313/ialj.v2i04.4137","DOIUrl":"https://doi.org/10.35313/ialj.v2i04.4137","url":null,"abstract":"The purpose of this study was to determine the most appropriate forecasting method to be applied in the preparation of the sales budget for non-subsidized Urea and NPK fertilizers in CV. Prima Tani. This study compares the qualitative method in the form of employee opinions and the quantitative method using the moment and least square methods. The type of research used is descriptive research with a quantitative approach. The result shows that sales forecasting using qualitative methods (employees' opinions) has a forecast error of 172,858 for Urea fertilizers and 235,656 for NPK fertilizers. Meanwhile, the results of sales forecasting using quantitative methods, namely the moment method and the least square method, obtained the same forecasting error value of 45,703 kilograms for Urea fertilizer and 110,880 for NPK fertilizer. So that the application of the quantitative method is more appropriate, because it has a smaller forecast error value and is closest to the actual sales value. However, the least square method is better to apply because the calculations are easier and simpler.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"36 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":"130766633","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 Keuangan Perusahaan Sub-Sektor Farmasi yang Tercatat di Bursa Efek Indonesia Sebelum dan Saat Pandemi Covid-19 分析了在Covid-19大流行之前和期间在印尼证券交易所记录的各大制药部门的财务表现
Indonesian Accounting Literacy Journal Pub Date : 2022-10-03 DOI: 10.35313/ialj.v2i3.4031
Amar Khosyian, Sudradjat
{"title":"Analisis Kinerja Keuangan Perusahaan Sub-Sektor Farmasi yang Tercatat di Bursa Efek Indonesia Sebelum dan Saat Pandemi Covid-19","authors":"Amar Khosyian, Sudradjat","doi":"10.35313/ialj.v2i3.4031","DOIUrl":"https://doi.org/10.35313/ialj.v2i3.4031","url":null,"abstract":"Pandemi Covid-19 mengakibatkan penurunan kinerja keuangan pada berbagai sektor perusahaan. Akan tetapi, perusahaan sub-sektor farmasi justru mencatat kenaikan kinerja keuangan selama masa pandemi Covid-19. Hal tersebut menjadi landasan pada penelitian ini yang bertujuan untuk membuktikan ada atau tidaknya peningkatan kinerja keuangan perusahaan sub-sektor farmasi. Dalam proses pengungkapannya, penelitian ini menggunakan analisis perbandingan rasio keuangan periode 2019 dan 2020 untuk membuktikan peningkatan kinerja keuangan yang dimaksud. Penelitian ini menggunakan data sekunder berupa laporan tahunan dan laporan keuangan   konsolidasi periode 2020 yang tersedia di BEI. Metode yang digunakan dalam penelitian ini yaitu deskriptif kuantitatif meliputi dua tahap yaitu statistik deskriptif dan uji asumsi klasik. Hasil penelitian dari kelima sampel perusahaan sub-sektor farmasi yang terdaftar di BEI yaitu 28 peningkatan rasio keuangan dan 17 penurunan rasio keuangan dari jumlah 45 rasio yang diujikan. Sehingga dapat disimpulkan bahwa semasa Pandemi Covid-19 di periode 2020, perusahaan sub-sektor farmasi terbukti mengalami peningkatan kinerja keuangan yang diukur melalui rasio keuangan.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133434206","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 Corporate Social Responsibility (CSR) pada PT Kereta Api Indonesia (Persero)
Indonesian Accounting Literacy Journal Pub Date : 2022-10-03 DOI: 10.35313/ialj.v2i3.4106
W. Khoirunnisa, Rahmadi Muhammad
{"title":"Penerapan Corporate Social Responsibility (CSR) pada PT Kereta Api Indonesia (Persero)","authors":"W. Khoirunnisa, Rahmadi Muhammad","doi":"10.35313/ialj.v2i3.4106","DOIUrl":"https://doi.org/10.35313/ialj.v2i3.4106","url":null,"abstract":"This study aims to determine the implementation of CSR which has received awards from various institutions and how the impact it produces. This research is a case study at PT Kereta Api Indonesia (Persero), the method used is descriptive qualitative with primary and secondary data. The results of the study show that PT KAI focuses its CSR implementation on the priority categories of the Ministry of BUMN. PT KAI's CSR program includes the classification of corporate social marketing, corporate philanthropy, and socially responsible business practice. The impact from the qualitative side, to the community provides technical facilities, protected natural environment, as well as social activation. And to the company produces a reputation and positive image.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123865229","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 Kinerja Keuangan PT Anabatic Technologies Tbk Sebelum Dan Selama Pandemi Covid-19 Menggunakan Metode Economic Value Added (EVA) Periode 2017-2021 PT Anabatic技术技术在Covid-19大流行之前和期间使用Economic Value Added (EVA)周期为2017-2021年
Indonesian Accounting Literacy Journal Pub Date : 2022-10-03 DOI: 10.35313/ialj.v2i3.3968
Aida Rahmah Zakiah, Arif Afriady
{"title":"Analisis Kinerja Keuangan PT Anabatic Technologies Tbk Sebelum Dan Selama Pandemi Covid-19 Menggunakan Metode Economic Value Added (EVA) Periode 2017-2021","authors":"Aida Rahmah Zakiah, Arif Afriady","doi":"10.35313/ialj.v2i3.3968","DOIUrl":"https://doi.org/10.35313/ialj.v2i3.3968","url":null,"abstract":"Abstract: The purpose of this research is to find out PT Anabatic Technologies financial performance Tbk before and during covid-19 pandemic using Economic Value Added (EVA) method. EVA method shows success in creating added value for shareholders and investors. This is a quantitative research with documentary data type using secondary data from the annual financial statements of PT Anabatic Technologies Tbk for the period 2017-2021 obtained on the website of PT Anabatic Technologies Tbk with documentation analysis techniques and analytical methods using Economic Value Added (EVA) method. From the research, the company’s EVA value before the covid-19 pandemic was positive, that the company can provide an appropriate return on the investment made by investors. Meanwhile, during Covid-19 pandemic, company's EVA value is negative, it means the company cannot return the appropriate investment to investors. \u0000 ","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130477273","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
Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada Droplets Workshop 根据Droplets工作坊的EMKM提供财务报告
Indonesian Accounting Literacy Journal Pub Date : 2022-10-03 DOI: 10.35313/ialj.v2i3.4105
Fajar Maulana Ramdhania
{"title":"Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada Droplets Workshop","authors":"Fajar Maulana Ramdhania","doi":"10.35313/ialj.v2i3.4105","DOIUrl":"https://doi.org/10.35313/ialj.v2i3.4105","url":null,"abstract":"Micro, Small, and Medium Enterprises (MSMEs) have a big role in improving the Indonesian economy. Droplets Workshop is a micro-business referring to government regulation number 7 of 2021 which produces leather products such as bracelets, wallets, keychains, and other leather products. However, Droplets Workshop has not been able to compile financial statements due to a lack of knowledge and skills in preparing financial statements, even though financial statements can be used as material for evaluating performance, knowing asset conditions, business development, tax reporting, and as a condition for obtaining funding from financial institutions. Therefore, this study aims to prepare financial statements based on SAK EMKM at Droplets Workshop. The research method used is descriptive qualitative and data collection techniques which are interviews, documentation, observation, and literature study. The final result of this research is the required financial statements in SAK EMKM in the form of income statements, statements of financial position, and notes to financial statements. It is also expected to be a consideration for companies to carry out recording and bookkeeping according to standards.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132812570","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
The Influence of Hotel Tax and Restaurant Tax Receipt on Regional Tax Revenue 酒店税和餐厅税单对区域税收的影响
Indonesian Accounting Literacy Journal Pub Date : 2022-10-03 DOI: 10.35313/ialj.v2i3.4032
Yulisa Indah Mawarni, Lilik Indrawati
{"title":"The Influence of Hotel Tax and Restaurant Tax Receipt on Regional Tax Revenue","authors":"Yulisa Indah Mawarni, Lilik Indrawati","doi":"10.35313/ialj.v2i3.4032","DOIUrl":"https://doi.org/10.35313/ialj.v2i3.4032","url":null,"abstract":"This study aims to examine the influence of hotel tax revenue and restaurant tax on Garut Regency regional tax revenue in 2017-2021. This research was conducted using a quantitative descriptive approach. The research was conducted at the Regional Financial and Asset Management Agency (BPKAD) Garut Regency. The type of data used is documentary data sourced from secondary data in the form of time series data. The data analysis tool used is multiple regression. The results showed that the hotel tax had no influence on the Garut Regency local tax, the restaurant tax had a partially positive significant influence on the Garut Regency regional tax. Simultaneously shows that hotel taxes and restaurant taxes simultaneously have a positive influence on Garut Regency local taxes.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133212018","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 Umur Perusahaan, Pertumbuhan Perusahaan, Profitabilitas, Struktur Modal, dan Ukuran Perusahaan Terhadap Nilai Perusahaan 企业寿命、企业增长、盈利能力、资本结构和企业价值的影响
Indonesian Accounting Literacy Journal Pub Date : 2022-10-03 DOI: 10.35313/ialj.v2i3.3974
Shabila Siti Salsa, Darya Setia Nugraha
{"title":"Pengaruh Umur Perusahaan, Pertumbuhan Perusahaan, Profitabilitas, Struktur Modal, dan Ukuran Perusahaan Terhadap Nilai Perusahaan","authors":"Shabila Siti Salsa, Darya Setia Nugraha","doi":"10.35313/ialj.v2i3.3974","DOIUrl":"https://doi.org/10.35313/ialj.v2i3.3974","url":null,"abstract":"This research aims to determine the effect of company age, company growth, profitability, capital structure, and company size on company value study in property and real estate companies listed in Indonesia Stock Exchange 2016-2020 period. The sample used in this study consisted of 30 companies listed on the Indonesia Stock Exchange in the property and real estate sector for the 2016-2020 period and selected using the purposive sampling method. The analytical technique used is panel data regression analysis using Eviews 10. The results show that company age, company growth, and company size have a negative effect on company value. Profitability and capital structure have a positive effect on company value. Then simultaneously, company age, company growth, profitability, capital structure, and company size have a positive and significant effect on company value.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"171 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117296779","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
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