发布求助
文献互助 智能选刊 最新文献

Indonesian Accounting Literacy Journal最新文献

筛选
英文 中文
Evaluasi Peranan Anggaran Biaya Operasional sebagai Alat Pengendalian Manajemen (Studi Kasus pada PD Lima Motor Garut) 评价作为管理控制工具的操作成本成本角色(PD 5引擎个案研究)
Indonesian Accounting Literacy Journal Pub Date : 2022-01-20 DOI: 10.35313/ialj.v2i1.3175
Christalia Sarah, Etti Ernita Sembiring
{"title":"Evaluasi Peranan Anggaran Biaya Operasional sebagai Alat Pengendalian Manajemen (Studi Kasus pada PD Lima Motor Garut)","authors":"Christalia Sarah, Etti Ernita Sembiring","doi":"10.35313/ialj.v2i1.3175","DOIUrl":"https://doi.org/10.35313/ialj.v2i1.3175","url":null,"abstract":"The purpose of this study was to determine and evaluate the role of the operational cost budget as a management control tool in the company. The research was conducted at PD Lima Motor Garut located on Jl. Raya Ciledug 190 RT 04/15, Garut. The results of this study are expected to increase knowledge and insight regarding the plan and realization of the operational cost budget as a management control tool at PD Lima Motor Garut. In addition, it can be a reference and consideration, as well as a reference to be used as material for further research. The research method used is a qualitative and descriptive method, where this study provides evaluation results from the results of interviews and documentation. The preparation of the operational cost budget for PD Lima Motor Garut begins with a negotiation process and ends with revising the budget for the following month. The budgeting method used is A Posteriori. Unexpected costs incurred by the company become one of the factors in preparing the budget. From the results of the study found a large variance in the months in 2019 and 2020. The results of this study are expected to be able to find out that the operational cost budget realized in the company has been effective or not, so an evaluation is needed to be able to correct any errors so that the plan and realization of the budgeted costs operational control as management control at PD Lima Motor Garut becomes more effective.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131059229","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 Dan Perancangan Software Aplikasi Sistem Informasi Akuntansi Harga Pokok Produksi 生产成本核心会计信息系统应用程序分析和设计
Indonesian Accounting Literacy Journal Pub Date : 2022-01-20 DOI: 10.35313/ialj.v2i1.3271
Feri Andrian, Sudjana
{"title":"Analisis Dan Perancangan Software Aplikasi Sistem Informasi Akuntansi Harga Pokok Produksi","authors":"Feri Andrian, Sudjana","doi":"10.35313/ialj.v2i1.3271","DOIUrl":"https://doi.org/10.35313/ialj.v2i1.3271","url":null,"abstract":"During the COVID-19 Pandemic, PT Cakra Terang had to adjust its information system. The Accounting Information System for Cost of Production becomes the object of this research. The results of the comparative analysis of the  Company's method and the Full Costing method, there is an average difference of Rp.550, -. This is because the basis difference in costing in the Company's method is less clear, compared to the Full Costing method. Thus, the Full Costing method is used in the proposed Design of Accounting Information System Applications for Cost of Production with the System Development Life Cycle and Rapid Application Development methods. This application can manage the recording and calculation of the production process and produce a final report on the Cost of Production and selling prices as well as managing the inventory of raw materials. This application can be accessed online which is equipped with access rights.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123436228","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 Perhitungan Harga Pokok Produksi Menggunakan Activity-Based Costing System Dalam Menentukan Harga Jual 使用基于activity投资系统分析生产的基本价格
Indonesian Accounting Literacy Journal Pub Date : 2022-01-20 DOI: 10.35313/ialj.v2i1.3262
Ayu Uswatun Hasanah, Suji Abdullah Saleh
{"title":"Analisis Perhitungan Harga Pokok Produksi Menggunakan Activity-Based Costing System Dalam Menentukan Harga Jual","authors":"Ayu Uswatun Hasanah, Suji Abdullah Saleh","doi":"10.35313/ialj.v2i1.3262","DOIUrl":"https://doi.org/10.35313/ialj.v2i1.3262","url":null,"abstract":"The company is expected to be able to face business competition among the company's competitors by achieving profit targets by the company. The purpose of this study is to compare the calculation of the cost of production using the traditional costing method and the ABC system in increasing the accuracy for determining the selling price. This type of research is descriptive quantitative. The types of data used are subject and documentary data. This research requires primary data sources. Data collection techniques using interviews, observation, and documentation. The data analysis technique uses the ABC System to calculate the cost of goods manufactured and the selling price formula. The results of this study, there is a cost distortion in traditional costing. The traditional costing factory overhead is allocated using one cost driver, while the ABC System is assigned several cost drivers. With the ABC System, cost components can be allocated to products appropriately based on their use.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"740 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132112405","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
Perhitungan Rasio Keuangan sebagai Alat Penilaian Tingkat Kesehatan pada Koperasi Perbaikan Masyarakat Wanita (Permata) Kabupaten Kuningan 会计比率作为铜政合作社(women evaluation of黄铜)健康评估工具的一种手段
Indonesian Accounting Literacy Journal Pub Date : 2022-01-20 DOI: 10.35313/ialj.v2i1.3347
Enci Unsriyani, Arry Irawan
{"title":"Perhitungan Rasio Keuangan sebagai Alat Penilaian Tingkat Kesehatan pada Koperasi Perbaikan Masyarakat Wanita (Permata) Kabupaten Kuningan","authors":"Enci Unsriyani, Arry Irawan","doi":"10.35313/ialj.v2i1.3347","DOIUrl":"https://doi.org/10.35313/ialj.v2i1.3347","url":null,"abstract":"This research was conducted at the Women's Community Improvement Cooperative (Permata) Kuningan Regency. The research purpose is to determine the results of financial performance at Permata Cooperative. The research method is descriptive quantitative with data collection techniques using interviews and documentation. Data source used comes from Permata Cooperative's financial statements for 2016-2020. Based on the results for capital aspect, Permata Cooperative obtained total score of 10.50 points with predicate \"Sufficiently Normal\". For aspect of productive asset quality, obtained a total score of 24 points with predicate \"Normal\". For efficiency aspect, total score of 9 points was obtained with predicate \"Normal\". For liquidity aspect, it received the title \"In Special Observation\" with a score of 5 points in 2016-2019 and 3.75 points in 2020. Then for financial performance of Permata Cooperative, it obtained a score of 48.5 points for 2016-2019 and 47.25 points for 2020 with predicate \"Sufficiently Healthy\".","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127933439","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 Persepsi Risiko dan Kepercayaan (Trust) pada Adopsi Layanan Fintech (Studi Kasus pada Layanan Pembayaran Digital Gopay) Fintech服务采用案例研究(Gopay数字支付服务案例研究)的影响
Indonesian Accounting Literacy Journal Pub Date : 2022-01-20 DOI: 10.35313/ialj.v2i1.3355
Eni Wijaya, Riauli Susilawati
{"title":"Pengaruh Persepsi Risiko dan Kepercayaan (Trust) pada Adopsi Layanan Fintech (Studi Kasus pada Layanan Pembayaran Digital Gopay)","authors":"Eni Wijaya, Riauli Susilawati","doi":"10.35313/ialj.v2i1.3355","DOIUrl":"https://doi.org/10.35313/ialj.v2i1.3355","url":null,"abstract":"GoPay is the most popular digital payment in Indonesia. However, the increasing number of risks posed by GoPay adds to people's concerns in using GoPay. Even so, there are still some people who believe and continue to use it. Therefore, this study was conducted with the aim to determine whether there is an influence of perceived risk and trust in the use of GoPay services by using one of the constructs of the Technology Accepted Model (TAM), Actual Use. This study uses a quantitative approach. The data analysis technique used in this study is descriptive analysis and multiple linear regression. The results show that simultaneously perceived risk and trust affects the actual use of GoPay in Bandung. Partially, the perceived risk has a negative and significant effect on the actual use of GoPay. Meanwhile, trust has a positive and significant effect on the actual use of GoPay.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121198090","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 Perhitungan Titik Impas Produk Susu Murni, Yoghurt, dan Keju Mozzarella 分析纯奶制品、酸奶和马苏里拉奶酪的偶数点
Indonesian Accounting Literacy Journal Pub Date : 2022-01-20 DOI: 10.35313/ialj.v2i1.3255
Hanifa Khoirunnisaa Heryanto, Arwan Gunawan
{"title":"Analisis Perhitungan Titik Impas Produk Susu Murni, Yoghurt, dan Keju Mozzarella","authors":"Hanifa Khoirunnisaa Heryanto, Arwan Gunawan","doi":"10.35313/ialj.v2i1.3255","DOIUrl":"https://doi.org/10.35313/ialj.v2i1.3255","url":null,"abstract":"Micro, Small and Medium Enterprises (MSMEs) as economy pillars in Indonesia must have a business planning. Calculation of the break-even point can be used to determine the minimum sales of products, prepare sales and profit budget, and monitor business performance. This study aims to help SMEs Sapi Mandiri Cipageran in calculating the break-even point. This type of research is qualitative with descriptive analysis. Data obtained from observation, direct interviews and documentation. The results showed that break-even point in pure milk products is 17,7 liters per day or 530 liters per month for one cow. In rupiah, sales reach the break-even point in the amount of Rp33.909.238. Then for yogurt products, the break-even point value is 20 bottles of yogurt or equal to Rp159.186. Meanwhile, the break-even value of mozzarella cheese products is 10 units or equal to Rp1.016.667.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126418047","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 dan Aktivitas Terhadap Profitabilitas: Bukti Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia 流动性、偿偿性和活动对盈利能力的影响:在印尼证券交易所上市的房地产公司的实证证据
Indonesian Accounting Literacy Journal Pub Date : 2022-01-20 DOI: 10.35313/ialj.v2i1.3592
H. Rohendi, Sudradjat Sudradjat
{"title":"Pengaruh Likuiditas, Solvabilitas dan Aktivitas Terhadap Profitabilitas: Bukti Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia","authors":"H. Rohendi, Sudradjat Sudradjat","doi":"10.35313/ialj.v2i1.3592","DOIUrl":"https://doi.org/10.35313/ialj.v2i1.3592","url":null,"abstract":"This study aims to determine the effect of Liquidity, Solvency and Activity on Profitability of Property and Real Estate Companies Listed on the IDX either simultaneously or partially. The research method used in this research is quantitative with data collection techniques through financial statement documentation, then analyzed using multiple linear regression. The population in this study are Property and Real Estate Companies listed on the IDX for the period 2014-2017 with a sample of 24 companies. The results of the study show that (1) simultaneously Liquidity, Solvency and Activity have a positive and significant effect of 39.1% on Profitability in Property and Real Estate Companies Listed on the IDX. (2) Partially, Liquidity has a positive but not significant effect on Profitability, Solvency has a negative but not significant effect on Profitability, and Activities have a positive and significant effect on Profitability in Property and Real Estate Companies Listed on the IDX.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115267348","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
Perhitungan Break Even Point (BEP) dan Margin of Safety (MOS) Sebagai Alat Perencanaan Laba
Indonesian Accounting Literacy Journal Pub Date : 2021-07-30 DOI: 10.35313/ialj.v1i3.3218
Thania Putri Liestiana, I. Novianty
{"title":"Perhitungan Break Even Point (BEP) dan Margin of Safety (MOS) Sebagai Alat Perencanaan Laba","authors":"Thania Putri Liestiana, I. Novianty","doi":"10.35313/ialj.v1i3.3218","DOIUrl":"https://doi.org/10.35313/ialj.v1i3.3218","url":null,"abstract":"This research was conducted on UMKM Makroni NR Ciamis who have not done a good profit planning. The purpose of this study was to find out how profit planning was carried out, the number of Break Even Points (BEP) and Margin of Safety (MOS) at UMKM Makroni NR Ciamis. The research method applied is descriptive method with a quantitative approach. The types of data used are qualitative data and quantitative data with the data sources being primary data and secondary data. Data collection techniques used are interviews and documentation. The steps taken are to classify costs into fixed costs and variable costs, calculate contribution margin, BEP, target sales volume and MOS. Based on the calculation, the BEP generated is Rp. 5,466,406 and the resulting MOS is 94.33%. The results of this study are expected to help companies in carrying out optimal profit planning through the calculation of BEP and MOS.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127158823","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
Penilaian Tingkat Kesehatan Koperasi Peternak Sapi Bandung Utara Menggunakan Rasio Keuangan 万隆北部牛农合作社的健康健康评估采用了财务比
Indonesian Accounting Literacy Journal Pub Date : 2021-07-30 DOI: 10.35313/ialj.v1i3.3189
Rizkya Novianka, Suji Abdullah Saleh
{"title":"Penilaian Tingkat Kesehatan Koperasi Peternak Sapi Bandung Utara Menggunakan Rasio Keuangan","authors":"Rizkya Novianka, Suji Abdullah Saleh","doi":"10.35313/ialj.v1i3.3189","DOIUrl":"https://doi.org/10.35313/ialj.v1i3.3189","url":null,"abstract":"The North Bandung Farmers Breeders Cooperative (KPSBU) was formed to help dairy farmers in the North Bandung area.  Cooperatives as a company (cooperative enterprise) require periodic performance appraisals in accordance with their achievements.  This study aims to determine the level of financial health of cooperatives.  The purpose of this study was to analyze the health level of cooperatives based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises number 06/Per/Dep.6/IV/2016.  The aspects studied are capital aspects, productive asset quality aspects, efficiency aspects, and liquidity aspects. The method used in this research is descriptive method with data collection techniques in this study are financial reports, interviews and documentation.  Based on the analysis results, the total assessment score obtained by KSPBU in 2016 obtained a score of 48.75, in 2017 there was an increase of 49.75.  Meanwhile, for the years 2018-2020, the score was 48.75.  The total score of the financial performance is in the range of 42.9 x < 52. So it can be concluded that the health of the financial performance of the KPSBU for the last five years has received the title \"Sufficiently Healthy","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114962430","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 Penerapan Insentif PPh Final UMKM Ditanggung Pemerintah 对政府承运的最终PPh激励措施的分析
Indonesian Accounting Literacy Journal Pub Date : 2021-07-30 DOI: 10.35313/ialj.v1i3.3299
M. Fauzi, Yeti Apriliawati
{"title":"Analisis Penerapan Insentif PPh Final UMKM Ditanggung Pemerintah","authors":"M. Fauzi, Yeti Apriliawati","doi":"10.35313/ialj.v1i3.3299","DOIUrl":"https://doi.org/10.35313/ialj.v1i3.3299","url":null,"abstract":"This research has a purpose to find out how the application of final income tax incentive borne by the Government MSMEs in KPP Pratama Kuningan, as well as the obstacles encountered and the solutions taken. The method used in this research is qualitative research methods. Data collection techniques are carried out through interviews, and documentations. Data analysis techniques are carried out through data collection, data reduction, data display, conclution drawing and verification. The validity of the data was tested by source triangulation. The results showed that the application of final income tax incentives for MSMEs at KPP Pratama Kuningan was good. However, there are obstacles in the socialization process, differences in taxpayer data, and an error in the DJP Online system. The resolution of the obstacles that were carried out included using social media in disseminating information, make an official report (BA) Changes, providing feedback to the DJP Online system holder, and providing consultation facilities via WhatsApp Help Desk. This solution has increased taxpayers who receive final income tax incentives borne by the government.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121236496","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
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：604180095
Book学术官方微信