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Contact Name
Endar Pradesa
Contact Email
lppm@univbinainsan.ac.id
Phone
+6285267795998
Journal Mail Official
lppm@univbinainsan.ac.id
Editorial Address
Jalan Jendral Besar H.M Soeharto Kel Lubuk Kupang Kec Lubuklinggau Selatan I Kota Lubuklinggau
Location
Kota lubuk linggau,
Sumatera selatan
INDONESIA
Jurnal AkunStie (JAS)
ISSN : 25022911     EISSN : 2656887X     DOI : https://doi.org/10.32767/jas.v6i2
Core Subject : Economy,
Menyajikan artikel hasil penelitian akutansi yang meliputi semua bidang ilmu diantaranya Akuntansi Keuangan, Akuntansi Biaya, Akuntansi Manajemen, Akuntansi Pemerintahan, Akuntansi Penganggaran, Akuntansi Perpajakan, Akuntansi Forensick
Articles 32 Documents
IMPLEMENTASI HARGA POKOK PRODUKSI METODE FULL COSTING DALAM PENETAPAN HARGA JUAL DAN LABA DI KERUPUK JANGEK KHAS MALALO KOTA LUBUKLINGGAU Triharyati, Eri
Jurnal AkunStie (JAS) Vol 5 No 2 (2019): Jurnal Akun STIE (JAS) Desember
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v5i2.673

Abstract

This study aims to analyze the Implementation of Cost of Production Full Costing Method in Determination of Selling Prices and Profits in the Typical Jangek Malalo Crackers of Lubuklinggau City in 2015 until 2018. The results of the study on the calculation of Cost of Production in 2015 amounted to Rp.852.316,000, In 2016 amounting to Rp.865,932,000, in 2017 amounting to Rp.982,198,000 and Production Cost in 2018 known as Rp.1,183,192,000. Selling prices in 2015 and 2016 set by the cracker Jangek Malalo home industry amounted to Rp.120,000 / Kg and in 2017 and 2018 were Rp.130,000 / Kg, while the results of Researchers' calculations for 2015 Sale / Kg Prices were Rp.127,975 / Kg, in 2016 amounting to Rp.127,326 / Kg, in 2017 amounting to Rp.125,688 / Kg and in 2018 the Selling Price of Rp.127,699 / Kg. The researchers' calculation is assumed that the company targets or sets a profit of 10%, so the profit achieved by the cracker Jangek Malalo home industry is below 10% of the Production Cost for 2015 and 2016 while for 2017 and 2018 the company has achieved a profit above 10%. If the cracker Jangek Malalo Home industry wants to achieve a profit above 15% then the company must increase the selling price by multiplying the Cost of Production by 15%. For example, the selling price per kg of Rp.120,000 per month can be increased to Rp.133,792 / Kg and Rp.133,113 / Kg, whereas in the first month the selling price per kg of Rp.130,000 per kg can be increased to Rp.131.401/Kg and Rp. .13.50.50 / Kg.
ANALISIS RASIO ALTMAN Z-SCORE TERHADAP PREDIKSI FINANCIAL DISTRESS PERUSAHAAN REAL ESTATE YANG LISTING DI BURSA EFEK INDONESIA Sari, Dian Wulan
Jurnal AkunStie (JAS) Vol 5 No 2 (2019): Jurnal Akun STIE (JAS) Desember
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v5i2.674

Abstract

Financial statements are the heart of the company in order to grow and develop in accordance with the objectives of the company's organization. For this reason, special tools are needed that can predict financial health in order to avoid financial distress or financial difficulties, one of which uses the Altman Z-Score ratio which consists of 5 variables namely Working Capital to Total Assets (X1); Retained Earning to Total Assets (X2); Earnings Before Interest and Taxes to Total Assets (X3); Market Value Equity to Book Value of Total Debt (X4); and Sales to Total Asstes (X5). This research is a quantitative study with data analysis techniques using Multiple Regression Analysis. The study population was property and real estate companies listing on the IDX with 90 samples.The results of this study indicate that the MKTA variable (X1); LATA (X2); EBITA (X3); NPTU (X4); and PETA (X5) have a significant and partially significant effect on the Financial Distress variable on Real Estate Companies listing on the IDX with a confidence level of 95% (sig. 0.05). This research is expected to be used as a reference or reference to other similar research so that the techniques and results obtained are of higher quality.
ANALISIS PENERAPAN SIKLUS AKUNTANSI PADA USAHA KECIL DAN MENENGAH DI KOTA LUBUKLINGGAU (STUDI KASUS DI KECAMATAN LUBUKLINGGAU UTARA I) Wiguna, Kusnadi Yudha; Wiguna, Kusnadi Yudha; Ermawati, Dewi
Jurnal AkunStie (JAS) Vol 5 No 2 (2019): Jurnal Akun STIE (JAS) Desember
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v5i2.678

Abstract

The purpose of this study was to determine the application of the accounting cycle to small and medium enterprises in the city of Lubuklinggau (case study in North Lubuklinggau District 1). Data analysis in this research is qualitative analysis. The population in this study were SMEs in North Lubuklinggau District 1 which totaled 370 SMEs with a sample of 80 respondents of SMEs in North Lubuklinggau District 1. The data in this study are primary data obtained directly from respondents whose sources are in the form of observations, interviews, and questionnaires. The results of the calculation of the answers to the questionnaire that has been distributed, namely with a weighted score of 1.53% where the Guttman scale is at 0% - 25%, namely no association or low association (weak association) means that SMEs do not apply the accounting cycle or the application of the accounting cycle is still very low / weak in the management of business finances, the application of the accounting cycle for SMEs only reaches the stage of recording transactions of 5% and 11.25% which have proof of transactions. The absence of an accounting cycle for SMEs is caused by the educational background of respondents and SMEs do not have adequate understanding and knowledge of accounting.
PENERAPAN PENGUKURAN KINERJA DENGAN PENDEKATAN BALANCED SCORECARD PADA PT BANK SUMSELBABEL CAPEM MUARA BELITI Subianto, Subianto; Andri, Charli
Jurnal AkunStie (JAS) Vol 5 No 2 (2019): Jurnal Akun STIE (JAS) Desember
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v5i2.679

Abstract

Application of performance measurement with the balanced scorecard approach at PT. Bank SumselBabel Capem Muara Beliti. From a financial perspective, the ROA ratio shows very good results of> 2%. The ROE ratio at PT Bank SumselBabel Capem Muara Beliti cannot be applied because capital is not reflected in the financial statements of sub-branch offices. The LDR ratio in 2017 can be categorized as not good because it is above 85%, which is 161.23% and for 2018 it can be categorized as good because it is below 75%, namely 25.23%. In 2017 the BOPO ratio showed good results because it was below 92% namely 80.64%, but in 2018 BOPO showed poor results because it was> 92% ie 112.39%. The NIM ratio can be categorized as good because it is above 2%, namely 5.65% and the NPL ratio can be categorized as healthy because banks do not have problem loans. The Customer perspective based on the results of the questionnaire calculation using MAM analysis shows a percentage of 11.6668% which means that the customer is very satisfied with the SumselBabel Bank Capem Muara Beliti. Internal Business Process Perspective, the physical services of the SumselBabel Bank Capem Muara Beliti have provided adequate facilities and facilities, while the non-physical service, namely the efficiency of customer service transaction time with customers, is considered quite good at 50% while the efficiency of the time of teller transactions with customers by 95% is very good. In the perspective of learning and growth, the results of the calculation of the questionnaire using MAM analysis showed employees were very satisfied while working at PT Bank SumselBabel Muara Beliti which amounted to 17.867%.
PERANAN PASAR MODAL DALAM PEREKONOMIAN NEGARA INDONESIA Permata, Citra Puspa; Ghoni, Muhammad Abdul
Jurnal AkunStie (JAS) Vol 5 No 2 (2019): Jurnal Akun STIE (JAS) Desember
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v5i2.680

Abstract

The role of the capital market as a source of corporate approval has implications for the state not only as an alternative but has become the main source. Funds are offered on the capital market through several corporate actions such as the initial listing of Shares (initial public offering), new rights listing (rights issue), Bond, Derivative, and Reksadana agreements that are accessible every day to increase permits needed by the company from bank loans. In particular, the growth trend is increasing which does not directly affect the interest rates of bank loans. The number of prime listed companies, rights issue, bond and also issued sources listed in the capital market collected. However, there are fluctuations, one of which is issued at home and abroad, in each year, but this does not sort the company to still get results. in the capital market.
PENGARUH PRAKTIK PENJUALAN TERHADAP MINAT BERWIRAUSAHA SISWA PROGRAM KEAHLIAN BISNIS DAN PEMASARAN SMK NEGERI 1 KOTA BENGKULU Helmarini, Helmarini
Jurnal AkunStie (JAS) Vol 5 No 2 (2019): Jurnal Akun STIE (JAS) Desember
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v5i2.681

Abstract

This study aims to determine the effect of sales practices on students' entrepreneurial interest in the Business and Marketing Expertise Program at vocational high school 1 city of Bengkulu.This type of research is a quantitative approach descriptive research. The population in this study were students of class X Business and Marketing Skills Program at vocational high school 1 city of Bengkulu who had conducted sales practices totaling 66 students. The sample used is the total sample (total sampling). Data collection techniques using observation, questionnaires, interviews, and documentation. Data analysis techniques use: Simple Linear Regression. The results of this study indicate that: (1) sales practices by students obtained an average value of 63, which is in the interval (63-75) in the excellent category. (2) the interest of entrepreneurship in Business and Marketing Expertise Program at vocational high school 1 city of Bengkulu obtained an average value of 64.15 which is in the interval (63-75) in the excellent category. (3) there is a significant influence of sales practices on students' interest in entrepreneurship in Business and Marketing Skills Program at vocational high school 1 city of Bengkulu. The results of a simple linear regression test seen from sales practices on student entrepreneurial interest shows that the calculated F value = 32.881 is greater than Ftable = 3.99. Thus Ha was accepted while Ho was rejected, the magnitude of the effect of sales practices on student entrepreneurial interest was 34.32%.
ANALISIS SISTEM AKUNTANSI PERSEDIAAN BAHAN BAKU PADA PT. BUMI MEKAR TANI KECAMATAN NIBUNG Subianto, Subianto; Anggraini, Fitri
Jurnal AkunStie (JAS) Vol 6 No 1 (2020): Jurnal Akun STIE (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i1.891

Abstract

The purpose of this study is to see the implementation of the accounting system toward raw material in PT. Bumi MekarTani Nibung district. This study uses a qualitative descriptive research design. Data used in the form of documentation and interviews. The analysis technique used is descriptive method. The results of the analysis showed that the raw material inventory accounting system at PT. Bumi Mekar Tani hadbeen running well even though the company applied its own system and procedures. The obstacle did by the company was the lack of coordination and cooperation between the administration and the sorting division. A solution to overcome these obstacles was by coordinating and adjusting the procedures.
HUBUNGAN AUDIT PAJAK TERHADAP KINERJA MASYARAKAT DALAM PEMBAYARAN PAJAK KENDARAAN RODA 2 (Studi Kasus Pada Kantor SAMSAT Kota Bengkulu) Susanti, Weni; Subaeti, Subaeti; Rendi, Rendi
Jurnal AkunStie (JAS) Vol 6 No 1 (2020): Jurnal Akun STIE (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i1.893

Abstract

This study aims to determine the results of the tax audit, determine the performance of the community in paying tax for motorcycle, and determine the relationship of tax audits on community performance in paying tax for motorcycle at SAMSAT Office in Bengkulu. Data analysis method uses product moment correlation. The results of the tax audit calculation at SAMSAT Bengkulu Office have an average value of 4.063, it mean that the tax audit at SAMSAT Office in Bengkulu is already good or high. Then the results of the calculation of public performance in the payment tax for motorcycle have an average value of 4.00, it mean that the performance of the community in paying tax for motorcycle is also good or has a high performance. The result of product moment correlation analysis states that the tax audit is related to the performance of the community in paying tax for motorcycle, with a t-test value greater than 20.60 than the t-table value (1.99). This result means thatHo being rejected and Ha being accepted, it mean that the tax audit is significantly related to the performance of the community in paying the tax for motorcycle.
ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH PADA BADAN PERENCANAAN PEMBANGUNAN DAERAH KABUPATEN MUSI RAWAS UTARA Indika, Miki; Jaya, Abdika; Afrianti, Ninik
Jurnal AkunStie (JAS) Vol 6 No 1 (2020): Jurnal Akun STIE (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i1.896

Abstract

The aim of this study is to analyze the government’s internal control system (SPIP) at the Development Planning Agency at Sub-National Level of Musi Rawas Utara. This study is a descriptive study that used to see t the value of independent variables of the government internal control system (SPIP). Primary data and secondary data are needed as a basis for analysis, while data collection techniques are the from of observations, interviews and documents. The analytical technique used is desciptive. The results of the analysis showed that planning agency at sub – national level of Musi Rawas Utara in 2018 was in accordance with government regulation No. 60 year 2008 abaot control system internal government (SPIP).
ANALISIS SISTEM AKUNTANSI PENCATATAN KAS PADA PT. EXPEDISI BAKUNG PEKANBARU Wijoyo, Hadion
Jurnal AkunStie (JAS) Vol 6 No 1 (2020): Jurnal Akun STIE (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i1.897

Abstract

In the Accounting System, Cash Receipts will be closely related to the sale of services, if the system is not structured properly it will have a major effect on the amount of cash that will be received by the company. For this reason, the company needs a Cash Receipts Accounting System, because with this system, it can produce good, accurate, and relevant information about the amount of cash receipts received this year or in the future. To create an accurate and good cash register is one way to achieve company goals. The main key of an accounting in achieving its targets is to provide more value, in a good report to the company and give an overview of the company's condition so that the report is more qualified. Petty cash fund is a fund provided by the company's organizational units. This petty cash fund is relatively small and ordinary used for expenses that are not meaningful for example the purchase of office equipment, transportation and others.

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