Budi Astuti, Galuh
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PENGARUH KEPEMILIKAN MANAJEMEN, INSTITUSI DAN KELUARGA TERHADAP KEBIJAKAN HUTANG DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG TERDAFTAR DI BEI Timotius Peilouw, Christian; Budi Astuti, Galuh
Akubis: Jurnal Akuntansi dan Bisnis Vol. 3 No. 02 (2018): AKUBIS: Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (672.631 KB) | DOI: 10.37832/akubis.v3i02.46

Abstract

This research is an explanatory research, intending to find the effect of share ownership by management, institutions, and families, on debt policy which use agency theory, with variables of profitability intervening. The study population  is  the  IDX  companies  other  than  banks  and finance, which were registered in the 2015-2016 period. The sampling technique used purposive sampling so as many as 330 companies were obtained. Data analysis technique used is Partial Least Squares (PLS) by testing the hypothesis statistically. The result is there is no effect of management ownership on profitability, there is an influence of management ownership on debt policy, there is an influence of institutional ownership on profitability, there is no effect of institutional ownership on debt policy,  there is no influence of  family ownership on profitability, there is no influence of ownership of  family ownership on debt policy , there is an effect of profitability on debt policy, there is no effect of management ownership on debt policy through profitability, there is an influence of institutional ownership on debt policy through profitability, there is no influence of family ownership on debt policy through profitability.
EVALUASI SISTEM PENGENDALIAN INTERNAL DAN REKOMENDASI YANG TEPAT TERHADAP PENERIMAAN DAN PENGELUARAN KAS PADA HOTEL XYZ DENGAN METODE COSO FRAMEWORK Marcelina Hadi Prayitno, Chyntia; Budi Astuti, Galuh
Akubis: Jurnal Akuntansi dan Bisnis Vol. 3 No. 02 (2018): AKUBIS: Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.641 KB) | DOI: 10.37832/akubis.v3i02.45

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui efektivitas sistem pengendalian internal terhadap penerimaan dan pengeluaran kas pada Hotel XYZ Malang dan rekomendasi yang tepat dengan menggunakan metode COSO framework. Jenis penelitian yang digunakan adalah deskriptif kualitatif dengan metode pengumpulan data melalui observasi, wawancara dan dokumentasi. Berdasarkan hasil evaluasi yang telah dilakukan, pengendalian internal terhadap sistem penerimaan dan pengeluaran kas pada Hotel XYZ Malang kurang efektif karena perusahaan masih belum memenuhi beberapa komponen COSO antara lain lingkungan pengendalian, aktivitas  pengendalian, pengawasan kinerja. Akibat  dari  permasalahan tersebut  memungkinkan terjadi ketidakjelasan kedudukan dan koordinasi oleh posisi yang tidak tercantum, karyawan tidak mengerti tugas dan tanggung jawab secara jelas dan terperinci, departemen front office tidak memiliki dokumen guest folio sebagai arsip, terjadi kecurangan, manipulasi dan penggelapan aset perusahaan oleh karyawan yang tidak bertanggungjawab, tidak ada pertanggungjawaban oleh pihak manajemen kepada owner, tidak ada kepastian dan penilaian kinerja setiap karyawan berjalan sesuai dengan tujuan perusahaan, fungsi purchasing tidak memiliki dokumen advance form sebagai arsip. Perusahaan perlu melakukan perbaikan struktur organisasi, membagikan job description secara tertulis, menambah dokumen pada departemen front office, melakukan pemisahan dan penambahan karyawan, mengadakan otorisasi terhadap laporan keuangan, mengisi posisi general manager dan general secretary yang kosong, memperbaiki sistem dan prosedur pengeluaran kas melalui dana kas kecil
DESAIN SISTEM INFORMASI AKUNTANSI BERDASARKAN SAK 45 UNTUK PENGELOLAAN KEUANGAN PADA YAYASAN KARMEL MALANG Budi Astuti, Galuh; Lestari Sukartiningsih, Lis; Agung Perkasa Jampur, F. X.
Akubis: Jurnal Akuntansi dan Bisnis Vol. 3 No. 01 (2018): AKUBIS: Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (844.619 KB) | DOI: 10.37832/akubis.v3i01.39

Abstract

This research is intended to prepare accounting information system in Yayasan Karmel to comply with SAK 45 standard so that the information presented is appropriate and can be used in decision making. This research is case study which gives a detailed description of the application of SAK 45 in the financial report of Karmel Foundation for further analysis so that it can be found conclusions and handling problems with. The output of this research is the design of systems and databases, research reports and publications of research results in unaccredited national journals. The scope of research in the field of designing accounting information in accordance with SAK 45 so that the information presented in the financial statements of the Karmel Foundation is more accurate for decision making. From the analysis of the organizational structure for the preparation of functions, flow and related procedures in the Karmel Foundation financial statements, system analysis, documents and recording procedures to understand internal controls in Karmal Foundation and analysis of periodic financial statements that have been made then  Karmel Foundation requires system Design the appropriate database. Design SIA with context diagram level 0, level I-4 and level I-5 with the user that is the cash, accounting and head of finance.