Indonesian Accounting Literacy Journal

Analisis Peran Auditor Internal dalam Meningkatkan Kinerja Organisasi pada Rumah Sakit Muhammadiyah Bandung

2021-01-19T09:44:07+00:00

Internal auditor function as supervisors to ensure internal activities are adequate and implemented in accordance with established management policies, and consequently the internal auditors expected to improve organization performance. Muhammadiyah Bandung Hospital is one of the hospitals that received paripurna accreditation assessment. However, that assessment must still be maintained and improved. For this reseach aims to examine how much the role of internal auditors in improving organization performance. The research method used is descriptive qualitative and data collection techniques using interviews, observation, and documentation. The results of this reseach can be concluded that the role of the Satuan Pemeriksaan Internal (SPI) in improving organizational performance at Muhammadiyah Hospital Bandung is good because it covers all parts and its implementation is in accordance with standards, and also indirectly the SPI unit helps in increasing accreditation assessments. However, there are several important things that are still not fulfilled by the SPI unit to improve the role of the internal auditor.

Analisis Peran Auditor Internal dalam Meningkatkan Kinerja Organisasi pada Rumah Sakit Muhammadiyah Bandung

2020-11-06T06:47:05+00:00

Keywords: Internal auditors, performance, accreditation, role.

Pengaruh Strategi Bisnis dan Sistem Pengendalian Manajemen.Terhadap Kinerja Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

2020-11-02T09:17:59+00:00

Natural resource processing industrial companies in the coal mining sub-sector, which are one of the actors of economic activity in the national economy that have an important role in the implementation of the national economy. Several years earlier, some of these companies lost three years in a row which led to the perception that there were irregularities in the company. With a Business Strategy and Management Control System defined appropriately with the condition of the company which is expected to improve the company's financial performance. This study aims to examine how much influence the Business Strategy and Management Control System has on financial performance in the coal mining sub-sector industrial companies. Sources of data in this study are secondary and primary data where the data collection method is through five-year financial reports and through questionnaires distributed to 60 respondents. The data analysis method used in this research is descriptive analysis and simple regression analysis for each independent variable on the dependent variable with the help of the EVIEWS 6 and SPSS version 20 programs. The results of this study indicate that partially business strategy has an effect on Financial Performance with the amount of influence that is 99.04% and the remaining 0.96% is influenced by other variables. Meanwhile, the Management Control System has an effect on Financial Performance with the amount of influence that is 90.4% and 9.6% is influenced by other variables.

Keywords: Business Strategy, Management Control Systems, and Financial Performance

Audit Tata Kelola Teknologi Informasi dan Proses Investasi Sistem Penerimaan Peserta Didik Baru (SPPDB) Dengan Pendekatan Framework COBIT 4.1 (Studi Kasus Pada Politeknik Negeri Bandung)

2020-11-02T12:54:14+00:00

Bandung State Polytechnic is one of the educational institutions that has applied information technology in its operational activities. one of the information technologies implemented in Polban is the New Student Admissions System (SPPDB). This system is implemented to assist Polban in the process of admitting new students so that it can be carried out effectively and efficiently. However, in recent years, the Information Technology applied by the online New Student Admissions System at Polban has not been used optimally, such as errors in online-based new student admissions. One way to optimize the management of the PPDB Polban information system is by conducting an Information System Audit to identify IT Control, IT investment processes and measuring the maturity level of IT Governance using the COBIT 4.l framework. The IT Process for each COBIT domain is selected based on the relationship between IT investment and PPDB Polban management. The results of the research on IT governance of the Polban SPPDB system obtained a maturity level of 2.9 or at level 2 (Repeatable but Intuitive). The results of this audIT Process and the recommendations are expected to be a reference in the development and improvement of the Polban Online New Student admissions system in order to optimize its services.

Keywords: Information System Audit, Cobit 4.1

Evaluasi Sistem Pengendalian Internal Persediaan Bahan Baku Baku Untuk Meningkatkan Efektivitas Penggunaan Bahan Baku (Studi Kasus pada Departemen Production Planning and Inventory Control PT. Chitose Internasional Tbk-Cimahi)

2020-11-04T02:42:49+00:00

Raw material inventory is one of the company's assets that has an important position in a company, both in the trading companies and industrial companies (manufacturing companies). Inventory influences the company's production process which will produce goods to be sold to gain the company's profit. Therefore, the company must manage its inventory well for the smooth production process and the company also needs effective internal control of raw materials inventory in order to assist management in the company in controlling operational activities that has complex scope so that the activity is effective and efficient. Chitose International Inc, has implement internal control of raw material inventory, but in practice there are often problems that occur. Therefore, an evaluation must be implemented on the internal control system of raw material inventory. The research method used is a qualitative descriptive method supported by data analysis tools such as control matrix. Data collection techniques are collected by observation, interviews, documentation, and questionnaires that distributed to the staff of the Department of Production Planning and Inventory ControI, Accounting Department, and Internal Auditors at Chitose International Inc.

Keywords: Internal Control System, Raw Material Inventory

Analisis Biaya Lingkungan untuk Penyusunan Biaya Pengolahan Limbah Bahan Berbahaya Dan Beracun (B3) pada PT XYZ

2020-11-04T03:50:28+00:00

With the rapid development of the industry, it is not in line with the handling of waste generated by industrial activities. There are still many companies that still ignore the importance of waste management, especially those classified as Hazardous and Toxic Waste (B3). Traditionally environmental costs are hidden in general accounting for costs. Meanwhile, environmental management accounting will calculate the cost of waste as processing plus the cost of purchasing rawmaterials. Therefore, the aim of this study is to analyze the application of environmental costs to urban transport projects and create a special budget for B3 waste management costs. This type of research is quantitative qualitative research with descriptive methods. The data collection methods used in this study were interviews and documentation. The results of this study indicate that the urbantransport project has not implemented environmental management accounting. Environmental costs are included in overhead costs which result in environmental costs, especially in the management of hazardous and toxic waste (B3) which is a hidden cost.

Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019

2020-11-05T15:11:36+00:00

This study aims to knowing impact of cash turnover, receivable along with inventory on profitability in manufacturing companies listed on the ISE for the year 2015-2019. Profitability calculation uses ROA. This kind of research is quantitative, wear secondary data taken using the documentation method on the website www.idx.co.id. The type of sampling using purposive sampling, with a sample of 24 companies. Partially, cash turnover has no significant effect on profitability. This happened because of uncollectible receivables and a conservative limit on the average cash value of current assets of more than 30%. Receivable turnover has a significant effect on profitability. This happens because the company does not focus on increasing profits, but balances current liabilities. Inventory Turnover has a significant effect on profitability. This happens because inventory are provided in sufficient quantities. Simultaneously gives the result has a significant effect on profitability. This shows that working capital is carried out productively.

The Implementation Analysis of The Environmental Management Accounting at PT. PINDAD (Persero)

2020-11-04T04:10:07+00:00

This study aims to analyze the application of environmental accounting by PT. PINDAD (Persero) in terms of recording and disclosure on physical and monetary environmental information at PT. PINDAD (Persero) in 2019 on the management of hazardous wastes (B3). The research method used in this study is qualitative research with interviews as primary data and company report as secondary data. The data analysis technique used by researchers is the Miles and Huberman model data techniques. From the results of this study can be drawn two conclusions based on two different aspects. From the monetary aspect it is known that the environmental recording and disclosure of PT. PINDAD (Persero) has not implemented an environmental cost quality model. While from the physical aspect, environmental recording and disclosure of PT. PINDAD (Persero) is prepare in accordance with the environmental management performance summary document (Permen LH RI No. 3 Tahun 2014). But the physical data of the input material used has not been recorded and revealed in full.

Keywords: environmental management accounting, environmental recording and disclosure, management of hazardous wastes (B3)

Dampak Restrukturisasi Utang Terhadap Kinerja Keuangan (Studi Kasus pada PT X)

2020-11-04T13:36:18+00:00

The debt restructuring trend in Indonesia is increasing from year to year. However, there are not a few cases of companies experiencing bankruptcy after restructuring the debt. This indicates a moral hazard, a phenomenon that shows that debt restructuring is only used by companies to avoid or postpone default status without significantly improving the company's performance in accordance with the initial debt restructuring objectives. This study aims to determine the impact of debt restructuring on the financial performance of PT Perkebunan Nusantara VIII in the period after debt restructuring. This research is a quantitative study using the Paired Sample T Test hypothesis. The research sample is the financial statements of PT Perkebunan Nusantara in 2014-2015 and 2017-2018. The results showed that debt restructuring did not improve the financial performance of PTPN VIII.

Keywords: debt restructuring, financial performance.

Pengaruh Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Praktik Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018

2020-11-05T04:15:53+00:00

This study aims to analyze the effect of deferred tax expense and tax planning on earnings management practices in manufacturing companies listed in the Indonesia Stock Exchange for the periode 2014-2018 with firm size as a control variable. This type of research is quantitative research using secondary data from annual financial reports from manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique uses purposive sampling method. So the sample in this study amounted to 35 companies with observations on 127 financial statements that meet the criteria for observation. The variables studied were deferred tax expense (X1), tax planning (X2), earnings management (Y) and added firm size as a control variable (X3). Data analysis techniques used multiple regression analysis and performed statistical analysis using the help of the IBM SPSS 24 application. The research results partially showed that the deferred tax expense has a significant positive effect on earnings management practices, but tax planning has no significant effect on management practices. While simultaneously, deferred tax expense, tax planning and company size as a control variable have a significant effect on earnings management practices.

Keywords: Differed Tax Expense, Tax Planning, Earnings Management, and Firm Size.

Audit Tata Kelola Sistem Informasi Manajemen Kepegawaian Perguruan Tinggi dan Proses Investasinya Menggunakan Standard Framework COBIT

2020-11-05T10:12:42+00:00

POLBAN has implemented a Personnel Management Information System which is used to assist management in managing, monitoring and recapitulating personnel data reports. However, the IT governance process is still not optimal and there are still many shortcomings. The purpose of this research is to know the processes and procedures for the management of SIMPEG POLBAN, IT Risk, IT Control, IT investment processes and measurement maturity levels of IT Governanceusing COBIT 4.1.measurement is Maturity level based on four domains in COBIT, namely Planning and Organize, Acquire and Implementation, Delivery and Support, and Monitor and Evaluate. The results of research conducted at SIMPEG POLBAN, obtained a level of maturity at level 2, namely Repeatable but Intuitive. This means that IT activities are still carried out according to custom without any clearly written procedures. The results of measuring the level of maturity are expected to become input in POLBAN's future strategic development plans.).

Pengaruh Laba Akuntansi dan Arus Kas Operasi terhadap Return Saham

2020-12-11T02:28:12+00:00

An investor in investing always expects high stock returns. Therefore, investors must be able to assess which companies have a good performance, so their stock returns are also high. One of the important information that can be used by investors to assess the company’s financial performance is financial reports, especially those related to accounting profit and operating cash flow. The purpose of this study was to analyze the effect of accounting profit and operating cash flow on stock return. The method used to select the sample in this study was purposive sampling. This study uses multiple linear regression analysis. Based on the result of this study, partially (t test) the accounting profit variable effects stock returns while operating cash flow has no effect on stock returns. Simultaneously (f test) variable accounting profit and operating cash flow have an effect on stuck returns.

Audit Operasional untuk Mengukur Efektivitas dan Efisiensi Fungsi Penjualan di Saat Wabah Virus Corona

2020-12-11T02:33:17+00:00

The purpose of this study was to deterrnine operational audit, analyze findings and provide recornrnendations, and rneasure the effectiveness and efficiency of the sales function at PT Falmaco arnidst rhe corona virus disease. This type of research is a descriptive study with a qualitative approach. This study uses data collection techniques by rneans of interviews, observation, and docurnentation. The results of the operational audit at PT Falmaco were quite effective and efficient because there is an increase in sales every rnonth accornpanied by an increase in sales cost efficiency. However, the increase in sales arnid the corona virus disease cannot be fully handled by the cornpany due to lirnited hurnan resources, distance, and tirne. As a results, cornpanies need to face and overcorne problerns related to the potential for lost revenue.

Perancangan Aplikasi Sistem Informasi Akuntansi Laporan Keuangan Menggunakan Microsoft Access 2016 (Studi Kasus Pada CV. Batara Tour & Travel)

2020-12-11T02:37:22+00:00

This research is intended to design an application of the accounting information system of the financial report on the CV. Batara tour & travel using Microsoft access 2016 that can help in managing and recreating financial statements to be more effective and efficient. The design of the application is done using qualitative research methods with case studies and development approaches. The system development method used is the system development life cycle (SDLC). The data used in the manufacture of this application includes primary and secondary data. CV. Batara tour & travel already had an accounting system, but it was still done by hand. As technology progresses, it needs to compile financial statements to determine the financial condition of the company during a particular period, to assist in the business decision making process. By applying computerized accounting information systems for financial statements, it is hoped that it will make it easier for companies to record accounting to make financial statements effectively and efficiently so that companies can make a business decision.

Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing (Studi Kasus Pada Usaha Konveksi “Mowin Concept”)

2020-12-11T02:42:53+00:00

Determination of the cost of goods manufactured can be the basis for determining the selling price. Companies usually lack detail in identifying factory overhead costs, which will result in companies not knowing for sure the profit it receives. This research was conducted at business convection Mowin Concept. They aren’t included all elements of factory overhead costs so that the cost of goods manufactured isn’t correct. The purpose of this research is to determine the calculation of the cost of goods manufactured using the job order costing method in a case study of ordering 300 sets of prison uniforms. The result of this study that calculating the cost of goods manufactured according to the company is Rp47.007/unit, so the selling price is Rp65.000. Meanwhile, the calculation uses the job order costing method is Rp51.319/unit, so the selling price is Rp70.900. There was a 9.17% increase in the cost of goods manufactured and a 9.07% increase in the selling price. Therefore, the company should calculate all elements of factory overhead costs and use the job order costing method with the job order cost sheet.

Perancangan Sistem Akuntansi Aset Tetap Pada Zangkar Adventure Equipment

2020-12-11T02:47:36+00:00

In the rental activity, many obstacles occured for intance losing of documents, accumulating of data, doubling of related fungtions and poor internal control. The main purpose of designing a fixed assets accounting system is to know the existing procedures and overcome the weaknesses and obstacles that often occur. In this study the authors used a descriptive qualitative research type. In designing a flowchart and data flow diagrams that have gone through the analysis process of collecting company data and proposing solutions to solve problems and are expected to provide benefits in improving company performance and fulfilling elements of a good internal control system. The result of the analysis and the proposed improvements regarding the rental system are expected to minimize existing problems and can provide the information needed in making decisions and make it easier to achieve company goals.

Evaluasi Kinerja Keuangan Perusahaan dengan Menggunakan Metode Economic Value Added pada PT. Alkindo Naratama Tbk

2020-12-11T02:53:35+00:00

The establishment of the Asean Economic Community (AEC) requires every company to increase its capabilities, so performance measurement is needed. Measurement of financial performance can be assessed using the Economic Value Added (EVA) method. Thus, the problem of how the financial performance of PT Alkindo Naratama Tbk is formulated when viewed using the EVA method, the goal to determine the condition of the company's financial performance when reviewed using the EVA method. The research used a qualitative method with a descriptive quantitative approach. The data collection technique is documentation study, the type of qualitative and quantitative data, the data source secondary data. Based on the research that has been carried out, the company's financial performance can be said to be quite good. Based on the results of EVA which is always positive (EVA> 0), it means the company is able to create added value and return appropriate investment to investors.

Perancangan Aplikasi Sistem Informasi Akuntansi Persediaan Barang Menggunakan Microsoft Access 2016 (Studi Kasus Toko Villi Bandung)

2020-12-11T02:58:44+00:00

Toko Villi is a trading business unit engaged in the food sector with snacks as their main product. The Villi shop sells snacks with dozens of types, and each type has a very large number from tens to hundreds of units. However, in its business activities, Toko Villi does not keep records of the goods they have. The Villi shop does not perform data processing and only relies on documents such as sales and purchase invoices as the basis for the entry and exit of goods. Based on the problems faced by these companies, the authors designed an inventory accounting information system application that will assist the company in running its business. This research is a qualitative research with a case study and development approach. The data analysis tool used in designing this application is the waterfall model SDLC (Software Development Life Cycle). This inventory application is designed using Microsoft Access 2016 and is tailored to the needs and desires of the company. This design is expected to meet the company's needs for information such as stock of goods, transaction reports of incoming and outgoing goods and reports of out of stock goods.

Pengaruh Corporate Social Responsibility terhadap Penghindaran Pajak pada PT Wijaya Karya (Persero) Tbk

2020-12-11T03:09:51+00:00

The large corporation seeks to minimize taxes by tax avoidance. Tax avoidance can be said to reduce taxes by following existing regulations. This study aims to examine the effect of corporate social responsibility on tax avoidance at PT Wijaya Karya (Persero) Tbk. The independent variable in this study is corporate social responsibility while the dependent variable in this study is tax avoidance. The corporate social responsibility variable is measured by the GRI index while the tax avoidance variable is measured by the Effective Tax Rate (ETR).The analysis technique used in this research is simple linear regression analysis to test the effect of the independent variable on the dependent variable. Based on the test results of simple linear regression analysis research shows that corporate social responsibility has a negative effect on tax avoidance at PT Wijaya Karya (Persero) Tbk.

Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) Dalam Penyusunan Laporan Keuangan A.D.D Tour & Travel

2020-12-11T03:12:52+00:00

A.D.D Tour & Travel is a service company that provides services in the form of car, bus rental and also provides various tour packages. In recording, this company has not kept records in accordance with SAK EMKM. Because the company only keeps simple records of cash receipts and disbursements. The company also has not prepared a financial report. The purpose of this study is to compile financial reports on ADD Tour & Travel based on SAK EMKM. The method used in this research is a qualitative method with a descriptive approach. And for data collection methods by means of interviews and documentation.

Perancangan Program Aplikasi Sistem Informasi Akuntansi Laporan Keuangan Menggunakan Microsoft Access 2016 (Studi Kasus Pada CV Mitra Tani Farm - Bogor)

2020-12-11T03:17:21+00:00

CV Mitra Tani Farm is a livestock company located in Bogor. The main activity of CV Mitra Tani Farm is buying and selling livestock to customers for aqiqah and qurban. However, the accounting records at CV Mitra Tani Farm are still manual and semi-manual so that there are several problems in the financial reporting process, such as a lack of employee knowledge about accounting so that financial recording and reporting are still unstructured and there a delay in submitting financial reports to the company owners. With these problems, the authors provide solutions by designing an application of financial report accounting information systems. The author uses qualitative methods with a case study approach and development. The author also conducts data observations and interviews to collect the required data. The results of this research is the design of a financial report application using Microsoft Access 2016 with flowchart and DFD in designing the system. The output from this application is containing general journal reports, ledgers, trial balance, income statement, capital change, balance sheet, cash flows, and sales report. This design is expected to solve the problems contained in financial reports accounting information system at CV Mitra Tani Farm.