Pub Date : 2024-03-01DOI: 10.37832/akubis.v10i2.66
Lis Lestari Sukartiningsih, Dahman Faisal
This research aims to analyze the influence of advertising tax revenue, land and building tax, entertainment tax and groundwater tax on the local income of Tobelo City, North Halmahera Regency. This type of research is explanatory research with primary and secondary data sources. Field study and literature study data collection methods using observation, interview and documentation data collection techniques. The research population is the realization of the regional income budget of Tobelo City, North Halmahera Regency, census sampling method. Data analysis techniques use quantitative descriptive statistical analysis, classical assumption tests, and hypothesis testing. The results of simultaneous multiple linear regression analysis of advertising tax, land and building tax, entertainment tax and groundwater tax have a significant effect on local original income. Partially, advertising tax, land and building tax, entertainment tax and groundwater tax do not have a significant effect to local original income.
{"title":"Analisis Pengaruh Pendapatan Pajak Reklame, Pajak Bumi Dan Bangunan, Pajak Hiburan, Pajak Air Tanah, Terhadap Pendapatan Asli Daerah Kota Tobelo Kab Halmahera Utara Tahun Anggaran 2017 – 2020","authors":"Lis Lestari Sukartiningsih, Dahman Faisal","doi":"10.37832/akubis.v10i2.66","DOIUrl":"https://doi.org/10.37832/akubis.v10i2.66","url":null,"abstract":"This research aims to analyze the influence of advertising tax revenue, land and building tax, entertainment tax and groundwater tax on the local income of Tobelo City, North Halmahera Regency. This type of research is explanatory research with primary and secondary data sources. Field study and literature study data collection methods using observation, interview and documentation data collection techniques. The research population is the realization of the regional income budget of Tobelo City, North Halmahera Regency, census sampling method. Data analysis techniques use quantitative descriptive statistical analysis, classical assumption tests, and hypothesis testing. The results of simultaneous multiple linear regression analysis of advertising tax, land and building tax, entertainment tax and groundwater tax have a significant effect on local original income. Partially, advertising tax, land and building tax, entertainment tax and groundwater tax do not have a significant effect to local original income.","PeriodicalId":517089,"journal":{"name":"Akubis : Jurnal Akuntansi dan Bisnis","volume":"13 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140270113","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 : 2024-03-01DOI: 10.37832/akubis.v10i2.67
Fransiskus Marlon Reu
This research aims to determine the suitability of the application of government accounting standards in preparing operational reports at the Regional Financial and Asset Management Agency of Kupang Regency, whether they are in accordance with the Government Accounting Standards Statement Number 12 contained in Government Regulation Number 71 of 2010. This research was conducted at the Financial Management Agency And Regional Assets of Kupang Regency. In this research, the formulation of the problem is to determine whether the application of government accounting standards in preparing operational reports at the Regional Financial and Asset Management Agency of Kupang Regency is in accordance with the Government Accounting Standards Statement Number 12 contained in Government Regulation Number 71 of 2010. Data in the research This is primary data in the form of interviews with the head of the agency and head of the accounting section of BPKAD Kupang Regency and operational reports for 2020. The method used in the research is a qualitative descriptive analysis method. Qualitative descriptive analysis, namely analyzing, describing and summarizing various conditions from various data collected regarding operational reports at the Regional Financial and Asset Management Agency of Kupang Regency, then adapted to PSAP No. 12 concerning operational reports
{"title":"Evaluasi Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Dalam Penyusunan Laporan Operasional Pada Badan Pengelola Dan Aset Daerah Kabupaten Kupang","authors":"Fransiskus Marlon Reu","doi":"10.37832/akubis.v10i2.67","DOIUrl":"https://doi.org/10.37832/akubis.v10i2.67","url":null,"abstract":"This research aims to determine the suitability of the application of government accounting standards in preparing operational reports at the Regional Financial and Asset Management Agency of Kupang Regency, whether they are in accordance with the Government Accounting Standards Statement Number 12 contained in Government Regulation Number 71 of 2010. This research was conducted at the Financial Management Agency And Regional Assets of Kupang Regency. In this research, the formulation of the problem is to determine whether the application of government accounting standards in preparing operational reports at the Regional Financial and Asset Management Agency of Kupang Regency is in accordance with the Government Accounting Standards Statement Number 12 contained in Government Regulation Number 71 of 2010. Data in the research This is primary data in the form of interviews with the head of the agency and head of the accounting section of BPKAD Kupang Regency and operational reports for 2020. The method used in the research is a qualitative descriptive analysis method. Qualitative descriptive analysis, namely analyzing, describing and summarizing various conditions from various data collected regarding operational reports at the Regional Financial and Asset Management Agency of Kupang Regency, then adapted to PSAP No. 12 concerning operational reports","PeriodicalId":517089,"journal":{"name":"Akubis : Jurnal Akuntansi dan Bisnis","volume":"90 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140276565","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 : 2024-02-02DOI: 10.37832/akubis.v10i1.61
Evaluasi Sistem Pengendalian, Manajemen Pemberian, K. Pada, Akasia Bank PT Bpr, Amanat Kesejahteraan, Kota Batu, Lis Lestari Sukartiningsih, Kirana Dewi Kristiani
This research aims to evaluate the management control system for granting study credit at Akasia Bank (PT BPR Amanat Welfare Indonesia) Batu City. Data collection methods were carried out by observation, interviews and documentation, using primary data sources and secondary data. The problem that occurs is that the credit management control system at Akasia Bank is still weak. This is proven by the fact that there is still a dual function in the Account Officer section which is tasked with surveying and credit analysis. The reason is that the number of employees is still limited, resulting in the performance of the credit management control system being less than optimal. The results of the qualitative descriptive analysis by separating the Account Officer function into the survey section, the credit analysis section, by adding new employees to the Credit Analyst function, the credit granting system and procedures can be achieved in accordance with the company's objectives in safeguarding assets, records and documents to avoid mistakes made by irresponsible employees, so that the credit management control system can be effective and efficient.
{"title":"Evaluasi Sistem Pengendalian Manajemen Pemberian Kredit Pada Akasia Bank (PT BPR Amanat Kesejahteraan Indonesia) Kota Batu","authors":"Evaluasi Sistem Pengendalian, Manajemen Pemberian, K. Pada, Akasia Bank PT Bpr, Amanat Kesejahteraan, Kota Batu, Lis Lestari Sukartiningsih, Kirana Dewi Kristiani","doi":"10.37832/akubis.v10i1.61","DOIUrl":"https://doi.org/10.37832/akubis.v10i1.61","url":null,"abstract":"This research aims to evaluate the management control system for granting study credit at Akasia Bank (PT BPR Amanat Welfare Indonesia) Batu City. Data collection methods were carried out by observation, interviews and documentation, using primary data sources and secondary data. The problem that occurs is that the credit management control system at Akasia Bank is still weak. This is proven by the fact that there is still a dual function in the Account Officer section which is tasked with surveying and credit analysis. The reason is that the number of employees is still limited, resulting in the performance of the credit management control system being less than optimal. The results of the qualitative descriptive analysis by separating the Account Officer function into the survey section, the credit analysis section, by adding new employees to the Credit Analyst function, the credit granting system and procedures can be achieved in accordance with the company's objectives in safeguarding assets, records and documents to avoid mistakes made by irresponsible employees, so that the credit management control system can be effective and efficient.\u0000 ","PeriodicalId":517089,"journal":{"name":"Akubis : Jurnal Akuntansi dan Bisnis","volume":"88 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140462669","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}
This research aims to analyze financial ratios to assess the financial performance of companies in Advertising, Printing and Media Companies Listed on the Indonesian Stock Exchange for the 2017-2021 Period. This type of research is a case study using secondary data. The population was 20 companies, sampling using the purposive sampling method selected 4 companies as samples. Library study data collection methods and documentation data collection techniques, as well as quantitative descriptive data analysis techniques. The results of the financial ratio analysis of the company that has the best Current Ratio value is PT Jasuindo Tiga Perkasa Tbk, the best Cash Ratio value is PT Surya Citra Media Tbk, the best Debt to Asset Ratio value is PT Surya Citra Media Tbk, the best Debt to Equity Ratio value PT Surya Citra Media Tbk, the best Return On Asset value PT Surya Citra Media Tbk, the best Net Profit Margin value PT Surya Citra Media Tbk, the best Receivable Turnover value PT Link Net Tbk, the best Total Asset Turnover value PT Jasuindo Tiga Perkasa Tbk, the best Price Earning Ratio value for PT Link Net Tbk, and the best Price To Book Value for PT Link Net Tbk.
本研究旨在分析财务比率，以评估 2017-2021 年期间在印度尼西亚证券交易所上市的广告、印刷和媒体公司的财务业绩。该研究类型为案例研究，使用二手数据。研究对象为 20 家公司，采用目的抽样法选取 4 家公司作为样本。图书馆研究数据收集方法和文献数据收集技术，以及定量描述性数据分析技术。财务比率分析结果表明，流动比率（Current Ratio）最佳的公司是 PT Jasuindo Tiga Perkasa Tbk，现金比率（Cash Ratio）最佳的公司是 PT Surya Citra Media Tbk，债务资产比率（Debt to Asset Ratio）最佳的公司是 PT Surya Citra Media Tbk，债务权益比率（Debt to Equity Ratio）最佳的公司是 PT Surya Citra Media Tbk、最佳资产回报率 PT Surya Citra Media Tbk、最佳净利润率 PT Surya Citra Media Tbk、最佳应收账款周转率 PT Link Net Tbk、最佳总资产周转率 PT Jasuindo Tiga Perkasa Tbk、最佳价格收益率 PT Link Net Tbk 和最佳价格账面价值 PT Link Net Tbk。
{"title":"Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan Periklanan, Percetakan, Dan Media Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021","authors":"Silvia Indrarini, Galuh Budi Astuti, Aprilia Resida Cici Luhsari","doi":"10.37832/akubis.v10i2.62","DOIUrl":"https://doi.org/10.37832/akubis.v10i2.62","url":null,"abstract":"This research aims to analyze financial ratios to assess the financial performance of companies in Advertising, Printing and Media Companies Listed on the Indonesian Stock Exchange for the 2017-2021 Period. This type of research is a case study using secondary data. The population was 20 companies, sampling using the purposive sampling method selected 4 companies as samples. Library study data collection methods and documentation data collection techniques, as well as quantitative descriptive data analysis techniques. The results of the financial ratio analysis of the company that has the best Current Ratio value is PT Jasuindo Tiga Perkasa Tbk, the best Cash Ratio value is PT Surya Citra Media Tbk, the best Debt to Asset Ratio value is PT Surya Citra Media Tbk, the best Debt to Equity Ratio value PT Surya Citra Media Tbk, the best Return On Asset value PT Surya Citra Media Tbk, the best Net Profit Margin value PT Surya Citra Media Tbk, the best Receivable Turnover value PT Link Net Tbk, the best Total Asset Turnover value PT Jasuindo Tiga Perkasa Tbk, the best Price Earning Ratio value for PT Link Net Tbk, and the best Price To Book Value for PT Link Net Tbk.","PeriodicalId":517089,"journal":{"name":"Akubis : Jurnal Akuntansi dan Bisnis","volume":"33 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139897107","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 : 2024-02-02DOI: 10.37832/akubis.v10i2.63
Bintang Kusucahyo, Lis Lestari Sukartiningsih, Eirene Pricilia Iryanto
This research aims to analyze the Current Ratio, Debt to Equity Ratio, Receivable Turnover, Return on Equity, and Price Earning Ratio as tools for assessing the financial performance of cement companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This type of research is a case study using secondary data. The population was 7 companies, sampling using the purposive sampling method selected 4 companies as samples. The library study data collection method uses documentation data collection techniques, and the data analysis technique uses quantitative descriptive. The company that has the best financial performance is PT Indocement Tunggal Prakarsa Tbk seen from the Current Ratio, Debt to Equity Ratio, and Price Earning Ratio which are above the standard ratio, while the company that has less good financial performance is PT Solusi Bangun Indonesia Tbk seen from the ratio. Current Ratio, Debt to Equity Ratio, Receivable Turnover, and Return on Equity are below the standard ratio
{"title":"Analisis Current Ratio, Debt To Equity Ratio, Receivable Turnover, Return On Equity, Dan Price Earning Ratio Sebagai Alat Untuk Menilai Kinerja Keuangan","authors":"Bintang Kusucahyo, Lis Lestari Sukartiningsih, Eirene Pricilia Iryanto","doi":"10.37832/akubis.v10i2.63","DOIUrl":"https://doi.org/10.37832/akubis.v10i2.63","url":null,"abstract":"This research aims to analyze the Current Ratio, Debt to Equity Ratio, Receivable Turnover, Return on Equity, and Price Earning Ratio as tools for assessing the financial performance of cement companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This type of research is a case study using secondary data. The population was 7 companies, sampling using the purposive sampling method selected 4 companies as samples. The library study data collection method uses documentation data collection techniques, and the data analysis technique uses quantitative descriptive. The company that has the best financial performance is PT Indocement Tunggal Prakarsa Tbk seen from the Current Ratio, Debt to Equity Ratio, and Price Earning Ratio which are above the standard ratio, while the company that has less good financial performance is PT Solusi Bangun Indonesia Tbk seen from the ratio. Current Ratio, Debt to Equity Ratio, Receivable Turnover, and Return on Equity are below the standard ratio","PeriodicalId":517089,"journal":{"name":"Akubis : Jurnal Akuntansi dan Bisnis","volume":"15 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139896993","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 : 2024-02-02DOI: 10.37832/akubis.v10i1.64
Evaluasi Sistem, Informasi Akuntansi, Pengadaan Obat-Obatan, Sebagai Upaya, Meningkatkan Pengendalian, Studi Kasus, Pada Rsud, Bangil Kabupaten, Galuh Budi Astuti, Juwi Yanto
This research aims to evaluate the accounting information system for drug procurement as an effort to improve internal control at Bangil Hospital, Pasuruan Regency. This type of research is a case study. Data collection techniques through interviews, documentation and observation. Primary and secondary data sources. The problem faced is still the weak accounting information system for drug procurement at Bangil Hospital, Pasuruan Regency. This is proven by the absence of a copy of the Order Letter for the Goods Receiving Coordinator, the Contract Document which was prepared at the end, namely after the purchasing order was carried out. The cause of the problem is the lack of coordination between the Procurement Officer and the Goods Receiving Coordinator in the Warehouse Section, the need for medicines must be hastened (cito), so purchasing orders are carried out first. As a result of these problems, there is the potential for errors in receipt, fraud and failure to fulfill obligations by providers, thereby causing harm to the hospital. The results of the qualitative descriptive analysis by adding documents required for the procurement of medicines at Bangil Regional Hospital, Pasuruan Regency, improving the system and procedures for procurement of medicines at the Bangil Hospital, Pasuruan Regency, so that internal control over the procurement of medicines is increasingly optimal.
{"title":"Evaluasi Sistem Informasi Akuntansi Pengadaan Obat-Obatan Sebagai Upaya Meningkatkan Pengendalian Internal","authors":"Evaluasi Sistem, Informasi Akuntansi, Pengadaan Obat-Obatan, Sebagai Upaya, Meningkatkan Pengendalian, Studi Kasus, Pada Rsud, Bangil Kabupaten, Galuh Budi Astuti, Juwi Yanto","doi":"10.37832/akubis.v10i1.64","DOIUrl":"https://doi.org/10.37832/akubis.v10i1.64","url":null,"abstract":"This research aims to evaluate the accounting information system for drug procurement as an effort to improve internal control at Bangil Hospital, Pasuruan Regency. This type of research is a case study. Data collection techniques through interviews, documentation and observation. Primary and secondary data sources. The problem faced is still the weak accounting information system for drug procurement at Bangil Hospital, Pasuruan Regency. This is proven by the absence of a copy of the Order Letter for the Goods Receiving Coordinator, the Contract Document which was prepared at the end, namely after the purchasing order was carried out. The cause of the problem is the lack of coordination between the Procurement Officer and the Goods Receiving Coordinator in the Warehouse Section, the need for medicines must be hastened (cito), so purchasing orders are carried out first. As a result of these problems, there is the potential for errors in receipt, fraud and failure to fulfill obligations by providers, thereby causing harm to the hospital. The results of the qualitative descriptive analysis by adding documents required for the procurement of medicines at Bangil Regional Hospital, Pasuruan Regency, improving the system and procedures for procurement of medicines at the Bangil Hospital, Pasuruan Regency, so that internal control over the procurement of medicines is increasingly optimal.","PeriodicalId":517089,"journal":{"name":"Akubis : Jurnal Akuntansi dan Bisnis","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140462584","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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