Pub Date : 2019-04-29DOI: 10.30996/jea17.v4i01.3291
Ibk. Bayangkara
ABSTRACTThe purpose of this study is to examine the applicability of Time Driver Activity Bassed Costing (TDABC) in the calculation of the cost of production at manufacturing companies. A qualitative research design with a case study approach has been carried out on the production of RIO bottled drinking water (AMDK), a business unit of the BUMN Employees Cooperative in Gresik, for this test. Time drivers have provided solutions to the difficulty of implementing the ABC method in calculating the cost of production, due to the diversity of activity drivers. TDABC does not change the ABC method as a whole, but only simplifies the determination of activity drivers by time drivers. TDABC which is applied in the calculation of the cost of goods manufactured at a manufacturing company can produce a cost calculation of production costs that is more accurate than the calculation of the cost of production using the traditional method, because it has distributed overhead costs to each product based on the activity consumed by the product measured in units of time . More further research is needed on the application of TDABC in manufacturing companies, so that the difficulties of applying this method can be identified and solutions can be found. Keywords: TDABC, calculation, manufacturing, accurate.
{"title":"IMPLEMENTASI TIME DRIVER ABC (TDABC) DALAM PERHITUNGAN HARGA POKOK PRODUKSI AMDK MERK “RIO”","authors":"Ibk. Bayangkara","doi":"10.30996/jea17.v4i01.3291","DOIUrl":"https://doi.org/10.30996/jea17.v4i01.3291","url":null,"abstract":"ABSTRACTThe purpose of this study is to examine the applicability of Time Driver Activity Bassed Costing (TDABC) in the calculation of the cost of production at manufacturing companies. A qualitative research design with a case study approach has been carried out on the production of RIO bottled drinking water (AMDK), a business unit of the BUMN Employees Cooperative in Gresik, for this test. Time drivers have provided solutions to the difficulty of implementing the ABC method in calculating the cost of production, due to the diversity of activity drivers. TDABC does not change the ABC method as a whole, but only simplifies the determination of activity drivers by time drivers. TDABC which is applied in the calculation of the cost of goods manufactured at a manufacturing company can produce a cost calculation of production costs that is more accurate than the calculation of the cost of production using the traditional method, because it has distributed overhead costs to each product based on the activity consumed by the product measured in units of time . More further research is needed on the application of TDABC in manufacturing companies, so that the difficulties of applying this method can be identified and solutions can be found. Keywords: TDABC, calculation, manufacturing, accurate.","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128032033","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}
Pub Date : 2019-04-29DOI: 10.30996/jea17.v4i01.3290
Maulidah Narastri, Abdullah Kafabih
ABSTRACTThe purpose of this article is to find out how harmony between the era of financial technology is compared with Islamic principles in Indonesia. Financial technology that is intended for humans to meet ever-increasing needs, increasingly rapid human mobilization, as well as increasing human activity. The method used in the discussion of this article is a critique of the phenomenon that developed in the era of financial technology in Indonesia as a developing country that supports the era of financial technology from developed countries. The literature used in this paper is published by national and international scientific journals and is supported by scientific books from various scientists. This article is expected to provide additional knowledge, become an opening point for further research, and be made as a guide in conducting business at various levels that discuss using financial technology. Keyword: Financial Technology, Islamic Perspective, Regulation
{"title":"FINDING THE HARMONY OF FINANCIAL TECHNOLOGY IN ISLAM PERSPECTIVE: A PHENOMENON IN INDONESIA","authors":"Maulidah Narastri, Abdullah Kafabih","doi":"10.30996/jea17.v4i01.3290","DOIUrl":"https://doi.org/10.30996/jea17.v4i01.3290","url":null,"abstract":"ABSTRACTThe purpose of this article is to find out how harmony between the era of financial technology is compared with Islamic principles in Indonesia. Financial technology that is intended for humans to meet ever-increasing needs, increasingly rapid human mobilization, as well as increasing human activity. The method used in the discussion of this article is a critique of the phenomenon that developed in the era of financial technology in Indonesia as a developing country that supports the era of financial technology from developed countries. The literature used in this paper is published by national and international scientific journals and is supported by scientific books from various scientists. This article is expected to provide additional knowledge, become an opening point for further research, and be made as a guide in conducting business at various levels that discuss using financial technology. Keyword: Financial Technology, Islamic Perspective, Regulation","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122566671","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}
Pub Date : 2019-04-29DOI: 10.30996/jea17.v4i01.3284
Septina Nuro, Hendy Widiastoeti
ABSTRACTThe purpose of this research is to know whether there is influence of Local Original Income (PAD), General Allocation Fund (DAU) and Special Allocation Fund (DAK) to the level of Financial Independence of Banyuwangi Regency year 2012 - 2016 either partially or simultaneously. The population in this research is Banyuwangi Regency using secondary data in the form of Budget Realization Report (BRR) of Banyuwangi Regency in 2012 - 2016. Hypothesis testing in this research use multiple linear regression with t test, F test and coefficient of determination. The data that have been collected is analyzed first by testing the classical assumption then hypothesis tested by SPSS 20.0. Based on the research results can be concluded that the partial variable PAD has a significant effect, while the variable DAU and DAK have no significant effect on the level of regional financial independence. Simultaneously, PAD, DAU and DAK variables significantly influence the level of local financial independence. Keywords:Local Own Revenue, General Allocation Fund, Special Allocation Fund and Local Financial Independence Level.
{"title":"PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH KABUPATEN BANYUWANGI TAHUN PERIODE 2012 – 2016","authors":"Septina Nuro, Hendy Widiastoeti","doi":"10.30996/jea17.v4i01.3284","DOIUrl":"https://doi.org/10.30996/jea17.v4i01.3284","url":null,"abstract":"ABSTRACTThe purpose of this research is to know whether there is influence of Local Original Income (PAD), General Allocation Fund (DAU) and Special Allocation Fund (DAK) to the level of Financial Independence of Banyuwangi Regency year 2012 - 2016 either partially or simultaneously. The population in this research is Banyuwangi Regency using secondary data in the form of Budget Realization Report (BRR) of Banyuwangi Regency in 2012 - 2016. Hypothesis testing in this research use multiple linear regression with t test, F test and coefficient of determination. The data that have been collected is analyzed first by testing the classical assumption then hypothesis tested by SPSS 20.0. Based on the research results can be concluded that the partial variable PAD has a significant effect, while the variable DAU and DAK have no significant effect on the level of regional financial independence. Simultaneously, PAD, DAU and DAK variables significantly influence the level of local financial independence. Keywords:Local Own Revenue, General Allocation Fund, Special Allocation Fund and Local Financial Independence Level.","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133454032","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}
Pub Date : 2019-04-29DOI: 10.30996/jea17.v4i01.3288
Febriana Firdayanti, M. T. Hidayat
ABSTRACTThe picture of regional independence in the era of autonomy is reflected in the ability of regions in the field of financial resources. Regional Original Income (PAD) should be the main financial source of the Regional Government. However, the increase in central government transfers, especially the general allocation fund (DAU), triggered spending that was greater than the increase in PAD. This condition is called the flypaper effect phenomenon. This study aims to analyze the effect of General Allocation Funds and Regional Original Revenues on Regional Expenditures and then analyze the Flypaper effect. This type of research is quantitative research. The population in this study is the Surabaya City Government. Determination of the sample uses sampling techniques with saturated sampling, where all members of the population are used as samples of the 2011-2017 Budget Realization Report. Data collected is secondary data with documentation method. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that the General Allocation Fund variable in a persial manner does not have a significant effect on Regional Expenditures as evidenced by the results of a significantly greater value (0.914> 0.05), whereas Regional Original Revenues significantly influence Regional Expenditure as evidenced by a significantly smaller value level (0,000 <0,05). Simultaneously General Allocation Funds and Regional Original Revenues have a significant effect on Regional Expenditures as evidenced by a significantly smaller value level (0,000 <0,05). The results of this study identify that the effect of Regional Original Income on Regional Expenditure is greater than the effect of the General Allocation Fund on Regional Expenditures as evidenced by the PAD value of Regional Expenditures of 0.985 greater than the DAU coefficient of Regional Expenditures of 0.011. Therefore, in this study it can be concluded, there is no effect paper on the Regional Expenditures of the Surabaya City Government. Keywords: General Allocation Funds (DAU), Regional Original Revenue (PAD), Regional Expenditures, Flypaper effect
{"title":"PENGARUH FLYPAPER EFFECT PADA DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH PEMERINTAH KOTA SURABAYA (STUDI KASUS PERIODE 2011-2017)","authors":"Febriana Firdayanti, M. T. Hidayat","doi":"10.30996/jea17.v4i01.3288","DOIUrl":"https://doi.org/10.30996/jea17.v4i01.3288","url":null,"abstract":"ABSTRACTThe picture of regional independence in the era of autonomy is reflected in the ability of regions in the field of financial resources. Regional Original Income (PAD) should be the main financial source of the Regional Government. However, the increase in central government transfers, especially the general allocation fund (DAU), triggered spending that was greater than the increase in PAD. This condition is called the flypaper effect phenomenon. This study aims to analyze the effect of General Allocation Funds and Regional Original Revenues on Regional Expenditures and then analyze the Flypaper effect. This type of research is quantitative research. The population in this study is the Surabaya City Government. Determination of the sample uses sampling techniques with saturated sampling, where all members of the population are used as samples of the 2011-2017 Budget Realization Report. Data collected is secondary data with documentation method. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that the General Allocation Fund variable in a persial manner does not have a significant effect on Regional Expenditures as evidenced by the results of a significantly greater value (0.914> 0.05), whereas Regional Original Revenues significantly influence Regional Expenditure as evidenced by a significantly smaller value level (0,000 <0,05). Simultaneously General Allocation Funds and Regional Original Revenues have a significant effect on Regional Expenditures as evidenced by a significantly smaller value level (0,000 <0,05). The results of this study identify that the effect of Regional Original Income on Regional Expenditure is greater than the effect of the General Allocation Fund on Regional Expenditures as evidenced by the PAD value of Regional Expenditures of 0.985 greater than the DAU coefficient of Regional Expenditures of 0.011. Therefore, in this study it can be concluded, there is no effect paper on the Regional Expenditures of the Surabaya City Government. Keywords: General Allocation Funds (DAU), Regional Original Revenue (PAD), Regional Expenditures, Flypaper effect","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130054312","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}
Pub Date : 2019-04-29DOI: 10.30996/jea17.v4i01.3286
M. Rizqi, Dewi Sutjahyani
ABSTRACTOne of the mainstay sectors in the Indonesian capital market is the mining sector. Mining companies require large capital to carry out their operations, so many mining companies enter the capital market to obtain investment and strengthen their financial position. The objectives to be achieved from the formulation of the problems that have been described are to determine the partial and simultaneous influence of Financial Distress, Operational Activities and Profitability on Stock Returns on mining companies listed on the Indonesia Stock Exchange in 2011-2018. The population is 41 companies. Samples obtained by purpose sample technique were 4 companies. The independent variables used are Altman Z Score, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, Net Profit Margin, Return On Equity and Return On Asset, while the dependent variable used is stock returns. In this study, the analytical method used is multiple linear regression analysis method, with the classic assumption test including normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Hypothesis testing uses the t statistical test and the f statistical test, and the coefficient of determination test. The results of this study indicate that Financial Distress as measured by altman z- score, Operational Activities as measured by AKO, AKI and AKP, Profitability as measured by NPM, ROE and ROA partially or simultaneously does not significantly influence stock returns. The coefficient of determination produces a value of 19.6% which means that stock returns are influenced by Financial Distress, Operational Activities and Profitability by 19.6% while the remaining 80.4% is influenced by other factors not included in the study. Keywords: Financial Distress, Operational Activities, Profitability, Stock Return
【摘要】印尼资本市场的支柱行业之一是矿业。矿业公司的经营需要大量的资金，因此很多矿业公司进入资本市场来获得投资，加强自己的财务状况。所描述的问题的制定要实现的目标是确定2011-2018年在印度尼西亚证券交易所上市的矿业公司的财务困境、经营活动和盈利能力对股票回报的部分和同时影响。总共有41家公司。目的样本法获得的样本为4家公司。自变量为Altman Z Score、经营性现金流、投资性现金流、融资性现金流、净利润率、净资产收益率和资产收益率，因变量为股票收益率。本研究使用的分析方法为多元线性回归分析方法，经典假设检验包括正态性检验、多重共线性检验、异方差检验和自相关检验。假设检验采用t统计检验和f统计检验，并采用决定系数检验。本研究结果表明，altman z- score测量的财务困境，AKO、AKI和AKP测量的经营活动，NPM测量的盈利能力，ROE和ROA部分或同时对股票收益没有显著影响。决定系数的值为19.6%，这意味着股票收益受到财务困境、经营活动和盈利能力的影响为19.6%，而其余80.4%受到未包括在研究中的其他因素的影响。关键词:财务困境，经营活动，盈利能力，股票回报
{"title":"PENGARUH FINANCIAL DISTRESS, AKTIVITAS OPERASIONAL DAN PROFITABILITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2018","authors":"M. Rizqi, Dewi Sutjahyani","doi":"10.30996/jea17.v4i01.3286","DOIUrl":"https://doi.org/10.30996/jea17.v4i01.3286","url":null,"abstract":"ABSTRACTOne of the mainstay sectors in the Indonesian capital market is the mining sector. Mining companies require large capital to carry out their operations, so many mining companies enter the capital market to obtain investment and strengthen their financial position. The objectives to be achieved from the formulation of the problems that have been described are to determine the partial and simultaneous influence of Financial Distress, Operational Activities and Profitability on Stock Returns on mining companies listed on the Indonesia Stock Exchange in 2011-2018. The population is 41 companies. Samples obtained by purpose sample technique were 4 companies. The independent variables used are Altman Z Score, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, Net Profit Margin, Return On Equity and Return On Asset, while the dependent variable used is stock returns. In this study, the analytical method used is multiple linear regression analysis method, with the classic assumption test including normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Hypothesis testing uses the t statistical test and the f statistical test, and the coefficient of determination test. The results of this study indicate that Financial Distress as measured by altman z- score, Operational Activities as measured by AKO, AKI and AKP, Profitability as measured by NPM, ROE and ROA partially or simultaneously does not significantly influence stock returns. The coefficient of determination produces a value of 19.6% which means that stock returns are influenced by Financial Distress, Operational Activities and Profitability by 19.6% while the remaining 80.4% is influenced by other factors not included in the study. Keywords: Financial Distress, Operational Activities, Profitability, Stock Return ","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125416854","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}
Pub Date : 2019-04-29DOI: 10.30996/jea17.v4i01.3287
Jumrotul Ismawati, Achmad Maqsudi
ABSTRACTTax Office Service Pratama Surabaya Rungkut, located at Jalan Jagir Wonokromo 104 Surabaya, is a fraction of the Tax Office Service Surabaya Wonocolo, which is charge of carrying out counseling, services and supervision of taxpayers in the taxation sector based on the applicable law. The purpose of this research is to determine the significant effects of taxation e-system, taxation socialization and taxation sanction on the compliance of personal taxpayers registered at Tax Office Service Pratama Surabaya Rungkut. Respondents were taken from all personal Taxpayers registered at KPP Pratama Surabaya Rungkut with a total of 110 people. This study uses quantitative research methods with the results of causal relationships, so that samples and hypotheses are used in this method. The analysis technique used is multiple linear analysis to test the hypothesis. Classic assumption tests used include, Multicollinearity Test, Heteroscedasticity Test, Normality Test, Autocorrelation Test and Linearity Test. All indicators used in this study are valid (correlation coefficient> 0.1918 with a significance level <0.05) and reliable (Cronbach's Alpha coefficient value> 0.60). From the results of the classic assumption test shows that this study has met the requirements, namely: 1.) Regression models free from multicollinearity; 2.) Free from the assumption of heteroscedasticity; 3.) Regression models are normally distributed; 4.) There is no autocorrelation; 5.) Both variables have a linear relation. From the results of data analysis concluded that, the impact of taxation e-system did not significant effect on the level of personal Taxpayers compliance at Tax Office Service Pratama Surabaya Rungkut, with a significance value of 0,229. While taxation socialization and taxation sanctions give a significant influence on the level of personal Taxpayers compliance at Tax Office Service Pratama Surabaya Rungkut, with a significance value of 0.029 and 0,000. The application of taxation e-system, taxation socialization and taxation sanctions simultaneously (together) give a significant influence on the level of personal Taxpayers compliance at Tax Office Service Pratama Surabaya Rungkut, evidenced by the results of simultaneous hypothesis testing (Test F) showing a significance value of 0,000.Keywords : Taxation e-system, taxation socialization, taxation sanction, personal taxpayers compliance
{"title":"DAMPAK PENGGUNAAN E-SYSTEM PERPAJAKAN, SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WPOP DI KPP PRATAMA SURABAYA RUNGKUT","authors":"Jumrotul Ismawati, Achmad Maqsudi","doi":"10.30996/jea17.v4i01.3287","DOIUrl":"https://doi.org/10.30996/jea17.v4i01.3287","url":null,"abstract":"ABSTRACTTax Office Service Pratama Surabaya Rungkut, located at Jalan Jagir Wonokromo 104 Surabaya, is a fraction of the Tax Office Service Surabaya Wonocolo, which is charge of carrying out counseling, services and supervision of taxpayers in the taxation sector based on the applicable law. The purpose of this research is to determine the significant effects of taxation e-system, taxation socialization and taxation sanction on the compliance of personal taxpayers registered at Tax Office Service Pratama Surabaya Rungkut. Respondents were taken from all personal Taxpayers registered at KPP Pratama Surabaya Rungkut with a total of 110 people. This study uses quantitative research methods with the results of causal relationships, so that samples and hypotheses are used in this method. The analysis technique used is multiple linear analysis to test the hypothesis. Classic assumption tests used include, Multicollinearity Test, Heteroscedasticity Test, Normality Test, Autocorrelation Test and Linearity Test. All indicators used in this study are valid (correlation coefficient> 0.1918 with a significance level <0.05) and reliable (Cronbach's Alpha coefficient value> 0.60). From the results of the classic assumption test shows that this study has met the requirements, namely: 1.) Regression models free from multicollinearity; 2.) Free from the assumption of heteroscedasticity; 3.) Regression models are normally distributed; 4.) There is no autocorrelation; 5.) Both variables have a linear relation. From the results of data analysis concluded that, the impact of taxation e-system did not significant effect on the level of personal Taxpayers compliance at Tax Office Service Pratama Surabaya Rungkut, with a significance value of 0,229. While taxation socialization and taxation sanctions give a significant influence on the level of personal Taxpayers compliance at Tax Office Service Pratama Surabaya Rungkut, with a significance value of 0.029 and 0,000. The application of taxation e-system, taxation socialization and taxation sanctions simultaneously (together) give a significant influence on the level of personal Taxpayers compliance at Tax Office Service Pratama Surabaya Rungkut, evidenced by the results of simultaneous hypothesis testing (Test F) showing a significance value of 0,000.Keywords : Taxation e-system, taxation socialization, taxation sanction, personal taxpayers compliance","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129850805","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}
Pub Date : 2018-10-30DOI: 10.30996/jea17.v3i02.3177
Agung Budi Asmoro, Sugeng Hariyanto
ABSTRACTThe purpose of this study was to know the role of Internal Audit in the prevention and detection of fraud in the Cooperative Employees of PT. Platinum Ceramics Industry. The type of data that is used the use of qulitative data , methods of data collection by study the literature and field study, obtain data in writing of the research literature , reviewing the literature books and scientific papers related to the title of thesis, observation, and interviews. Results of research conducted shows Internal audit in this case supervisor in the Cooperative Employees PT. Platinum Ceramics Industry is still weak and ineffective, because there is a violation in the Standard Operating Procedure (SOP) which can lead to fraud. Standard Operating Procedure violations occur because of the policy of the cooperative management. Cooperative management assessed incorrectly and poorly targeted in the provision of policy which violates the rules of the loan ceiling and ceiling pieces. Decisions adopted a policy exceed the loan limit rules and ceiling pieces can lead to a lot of bad debts, it is because the number of members in the cooperative debt is higher than the number of old age benefits (severance) in the company Keywords: Internal Audit, Fraud Prevention and Detection, Internal Control
{"title":"PERANAN AUDIT INTERNAL TERHADAP PENCEGAHAN & PENDETEKSIAN KECURANGAN (FRAUD) DI KOPERASI KARYAWAN PT. PLATINUM CERAMICS INDUSTRY ATAS KINERJA TAHUN BUKU 2014","authors":"Agung Budi Asmoro, Sugeng Hariyanto","doi":"10.30996/jea17.v3i02.3177","DOIUrl":"https://doi.org/10.30996/jea17.v3i02.3177","url":null,"abstract":"ABSTRACTThe purpose of this study was to know the role of Internal Audit in the prevention and detection of fraud in the Cooperative Employees of PT. Platinum Ceramics Industry. The type of data that is used the use of qulitative data , methods of data collection by study the literature and field study, obtain data in writing of the research literature , reviewing the literature books and scientific papers related to the title of thesis, observation, and interviews. Results of research conducted shows Internal audit in this case supervisor in the Cooperative Employees PT. Platinum Ceramics Industry is still weak and ineffective, because there is a violation in the Standard Operating Procedure (SOP) which can lead to fraud. Standard Operating Procedure violations occur because of the policy of the cooperative management. Cooperative management assessed incorrectly and poorly targeted in the provision of policy which violates the rules of the loan ceiling and ceiling pieces. Decisions adopted a policy exceed the loan limit rules and ceiling pieces can lead to a lot of bad debts, it is because the number of members in the cooperative debt is higher than the number of old age benefits (severance) in the company Keywords: Internal Audit, Fraud Prevention and Detection, Internal Control","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"177 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122054981","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}
Pub Date : 2018-10-30DOI: 10.30996/jea17.v3i02.3182
Rany Pratiwi, Cholis Hidayati
ABSTRACTIn line with the globalization of world trade, the national companies are required to be able to work effectively and efficiently as a precaution against against the fierce competition between foreign market competition with the domestic market in the capture market share there. The ability to compete is determined by the performance of the company itself. Companies must increase the professionalism of its performance in order to have high competitiveness. To assess the performance of the company required a certain measuring devices. In this study using analysis of financial ratios, which include, Liquidity Ratio, Solvency Ratio, Activity Ratio, Ratio Profitability and common size analysis. This study aims to provide a systematic overview description of the state of the financial statements on the company's automotive and components that go public and this kind of research is a case study using descriptive method. While this type of data is quantitative data and qualitative data obtained from the Indonesia Stock Exchange. Results of the study as follows: Current Ratio best results of all industry is PT. Selamat Sempurna, Tbk. While the Quick Ratio is the best of all industry, namely PT. Selamat Sempurna, Tbk and Cash Ratio Tbk held by PT. Astra Otoparts, Tbk. The average age of receivables held by PT. Goodyear Indonesia, Tbk. Meanwhile, inventory turnover and total asset turnover is best held by PT. Goodyear Indonesia, Tbk Tbk. Debt to assest Ratio and Debt to Asset Ratio is best held by PT. Astra Otoparts, Tbk. Net Profit Margin in 2009 Until the year 2013 held by PT. Astra Otoparts, Tbk. Return On Assets in 2009. Until the year 2013 held by PT. Selamat Sempurna, Tbk. Return On Equity in 2009. Until the year 2013 held by PT. Selamat Sempurna, Tbk. Based on the balance of Common Size largest current asset held by PT. Selamat Sempurna, Tbk. Then for the largest net profit PT. Selamat Sempurna, Tbk. So viewed from the common size balance sheet and ratio analysis company that has the best performance period 2009-2013 is PT. Selamat Sempurna, Tbk. Keywords: Ratio analysis, common size, the performance of the company
{"title":"ANALISA RASIO KEUANGAN DAN COMMON SIZE DALAM MENGUKUR KINERJA KEUANGAN PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN TAHUN 2009-2013 (YANG TERDAFTAR DI BURSA EFEK INDONESIA)","authors":"Rany Pratiwi, Cholis Hidayati","doi":"10.30996/jea17.v3i02.3182","DOIUrl":"https://doi.org/10.30996/jea17.v3i02.3182","url":null,"abstract":"ABSTRACTIn line with the globalization of world trade, the national companies are required to be able to work effectively and efficiently as a precaution against against the fierce competition between foreign market competition with the domestic market in the capture market share there. The ability to compete is determined by the performance of the company itself. Companies must increase the professionalism of its performance in order to have high competitiveness. To assess the performance of the company required a certain measuring devices. In this study using analysis of financial ratios, which include, Liquidity Ratio, Solvency Ratio, Activity Ratio, Ratio Profitability and common size analysis. This study aims to provide a systematic overview description of the state of the financial statements on the company's automotive and components that go public and this kind of research is a case study using descriptive method. While this type of data is quantitative data and qualitative data obtained from the Indonesia Stock Exchange. Results of the study as follows: Current Ratio best results of all industry is PT. Selamat Sempurna, Tbk. While the Quick Ratio is the best of all industry, namely PT. Selamat Sempurna, Tbk and Cash Ratio Tbk held by PT. Astra Otoparts, Tbk. The average age of receivables held by PT. Goodyear Indonesia, Tbk. Meanwhile, inventory turnover and total asset turnover is best held by PT. Goodyear Indonesia, Tbk Tbk. Debt to assest Ratio and Debt to Asset Ratio is best held by PT. Astra Otoparts, Tbk. Net Profit Margin in 2009 Until the year 2013 held by PT. Astra Otoparts, Tbk. Return On Assets in 2009. Until the year 2013 held by PT. Selamat Sempurna, Tbk. Return On Equity in 2009. Until the year 2013 held by PT. Selamat Sempurna, Tbk. Based on the balance of Common Size largest current asset held by PT. Selamat Sempurna, Tbk. Then for the largest net profit PT. Selamat Sempurna, Tbk. So viewed from the common size balance sheet and ratio analysis company that has the best performance period 2009-2013 is PT. Selamat Sempurna, Tbk. Keywords: Ratio analysis, common size, the performance of the company","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129668942","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}
Pub Date : 2018-10-30DOI: 10.30996/jea17.v3i02.3179
Devi Maya Sofa, M. T. Hidayat
ABSTRACTThis study aims to describe how the management of the Village Fund Allocation and the Village Fund implemented in Tulungrejo districts Donomulyo Malang district, which is in the process of planning, implementation and accountability if it is based on procedures and rules, whether the principles princip management has been able to be realized. And supporting factors and inhibitors that affect the management of the Village Fund Allocation and the village fund. In this research, the calculation to determine the amount of the management of the funds used for the fields in rural development. The results of data analysis showed that the allocation of funds and funds rural village in the village which Tulungrejo in use for four areas of rural development is the empowerment of the community amounted to 81%, the field of administration of the village of 47.16%, 41.83% field of community development and areas of development village 22.97%. In general management of the allocation of funds of the village and the village fund in Tulungrejo districts Donomulyo Malang regency less Effectively, this is proved by the persistence of the activities of management process which is still not in accordance with laws and regulations such as government regulations and rules issued by Regent Poor. Keywords: Management, Village Allocation Fund and the Village Fund
{"title":"ANALISIS PENGELOLAAN ALOKASI DANA DESA (ADD) DAN DANA DESA (DD) TERHADAP PENGGUNAAN DANA ALOKASI DANA DESA (ADD) DAN DANA DESA (DD) DI DESA TULUNGREJO KECAMATAN DONOMULYO KABUPATEN MALANG TAHUN 2015","authors":"Devi Maya Sofa, M. T. Hidayat","doi":"10.30996/jea17.v3i02.3179","DOIUrl":"https://doi.org/10.30996/jea17.v3i02.3179","url":null,"abstract":"ABSTRACTThis study aims to describe how the management of the Village Fund Allocation and the Village Fund implemented in Tulungrejo districts Donomulyo Malang district, which is in the process of planning, implementation and accountability if it is based on procedures and rules, whether the principles princip management has been able to be realized. And supporting factors and inhibitors that affect the management of the Village Fund Allocation and the village fund. In this research, the calculation to determine the amount of the management of the funds used for the fields in rural development. The results of data analysis showed that the allocation of funds and funds rural village in the village which Tulungrejo in use for four areas of rural development is the empowerment of the community amounted to 81%, the field of administration of the village of 47.16%, 41.83% field of community development and areas of development village 22.97%. In general management of the allocation of funds of the village and the village fund in Tulungrejo districts Donomulyo Malang regency less Effectively, this is proved by the persistence of the activities of management process which is still not in accordance with laws and regulations such as government regulations and rules issued by Regent Poor. Keywords: Management, Village Allocation Fund and the Village Fund","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127687037","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}
Pub Date : 2018-10-30DOI: 10.30996/jea17.v3i02.3181
Raudatul Firdaus, Tries Ellia Sandari
ABSTRACTThis study aims to determine the application of methods of analysis of target costing as an assessment tool production cost efficiency to increase profits at the company PT. Tasindo Central Perkasa. PT. Tasindo Cental Perkasa is a company engaged in industrial Bags suitcase in the area waas. To obtain the necessary data, the authors used data collection techniques such as observation, documentation and interview. In this study, the type of data used are primary data. Data obtained from respondents sourced from business owners and employees. From the results of research and analysis show that the company PT. Tasindo Central Perkasa using target costing method in the calculation of cost of production will be more efficient and will earn a profit target of 25% according to the desired company with cost savings can be seen that for the year 2010 amounted to Rp. 3.278.232.000, in 2011 happened savings of Rp. 3.298.160.000, in 2012 happened savings of Rp. 3.329.420.250, 2013 happened savings of Rp. 3.243.068.500, and in 2014 happened savings of Rp. 3.360.151.000.Keyword : target cost, cost, profit
摘要本研究旨在确定目标成本分析方法作为评估工具在PT. Tasindo Central Perkasa公司的应用，以提高生产成本效率。PT. Tasindo central Perkasa是一家在该地区从事工业箱包的公司。为了获得必要的数据，作者采用了观察、文献和访谈等数据收集技术。在本研究中，使用的数据类型为原始数据。受访者的数据来自企业主和雇员。从研究和分析的结果表明,该公司PT。Tasindo中央必须使用目标成本法在计算生产成本将更有效,赚25%的利润目标根据所需的公司节约成本可以看出2010年Rp。3.278.232.000,2011年发生了储蓄的Rp。3.298.160.000,2012年发生了储蓄的Rp。3.329.420.250,2013发生了储蓄的Rp。3.243.068.500,2014年节省了3.360.15.1万卢比。关键词:目标成本，成本，利润
{"title":"ANALISIS PENERAPAN TARGET COSTING SEBAGAI ALAT PENILAIAN EFISIENSI BIAYA PRODUKSI UNTUK MENINGKATKAN LABA PADA PT. TASINDO CENTRAL PERKASA (TAS KOPER)","authors":"Raudatul Firdaus, Tries Ellia Sandari","doi":"10.30996/jea17.v3i02.3181","DOIUrl":"https://doi.org/10.30996/jea17.v3i02.3181","url":null,"abstract":"ABSTRACTThis study aims to determine the application of methods of analysis of target costing as an assessment tool production cost efficiency to increase profits at the company PT. Tasindo Central Perkasa. PT. Tasindo Cental Perkasa is a company engaged in industrial Bags suitcase in the area waas. To obtain the necessary data, the authors used data collection techniques such as observation, documentation and interview. In this study, the type of data used are primary data. Data obtained from respondents sourced from business owners and employees. From the results of research and analysis show that the company PT. Tasindo Central Perkasa using target costing method in the calculation of cost of production will be more efficient and will earn a profit target of 25% according to the desired company with cost savings can be seen that for the year 2010 amounted to Rp. 3.278.232.000, in 2011 happened savings of Rp. 3.298.160.000, in 2012 happened savings of Rp. 3.329.420.250, 2013 happened savings of Rp. 3.243.068.500, and in 2014 happened savings of Rp. 3.360.151.000.Keyword : target cost, cost, profit","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132983616","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}
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