ACCRUALS (Accounting Research Journal of Sutaatmadja)
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Analisis Penerapan PSAK No18 Mengenai Akuntansi Dan Pelaporan Program Manfaat Dana Pensiun Pada Bank BJB Bandung
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Program Manfaat Pensiun atau Dana Pensiun bertujuan untuk memanage penyisihan pendapatan karyawan selama masa kerjanya yang kemudian diinvestasikan untuk memenuhi kebutuhan ekonomi dan kesejahteraan sosial pada saat memasuki masa pensiun. PSAK 18 menyatakan bahwa Program Manfaat Purnakarya merupakan suatu entitas pelapor yang terpisah dari pemberi kerja yang juga merupakan peserta dalam Program Manfaat Purnakarya. Tujuan penelitian untuk menganalisis kesesuaian penerapan Standar Akuntansi Keuangan No. 18 pada Pelaporan Dana Pensiun Bank BJB Bandung. Metode penelitian yang digunakan adalah metode deskriptif, yaitu menggambarkan data yang diperoleh dan menganalisis data yang ada dan membandingkan perlakuan akuntansi atas Dana Pensiun pada Bank BJB Bandung dengan PSAK 18. Hasil penelitian menunjukkan proses akuntansi yang diterapkan oleh Dana Pensiun Bank BJB Bandung secara keseluruhan telah sesuai dengan PSAK No. 18. Akan lebih baik lagi apabila pimpinan Bank BJB Bandung dapat mempertahankan kredibilitas penyusunan Laporan keuangan, agar tetap konsisten dan sesuai dengan PSAK Nomor 18.
 
PROSEDUR PEMBIAYAAN PRODUK MIKRO DAN PENYELESAIAN PEMBIAYAAN BERMASALAH DI PEGADAIAN SYARIAH UPS OTISTA SUBANG
Get PDFThe purposes of this research are to know how the micro product financing procedure and how to solution problematic financing at the Pegadaian UPS Otista Subang Syariah. The type of method in this research is a qualitative method. Primary data were collected by interviewing the Junior Staff / Young Cashier of Islamic Pegadaian UPS Otista Subang and Relations Manager of the Subang Branch of Pegadaian and secondary data with literature study. Analyzed using descriptive analysis techniques. The results showed that for micro product financing procedures, prospective customers must first meet the requirements that have been determined. The requirements for this micro product are the same, the only difference is the collateral. After these requirements are met, a survey will then be carried out regarding the accuracy of customer data and assessing the feasibility or ability of the customer with 5C. The factors that cause problematic financing are due to bankruptcy of the customer's business, termination or termination of employment, customers who are not trustworthy or intentionally do not pay and have died in the world. Settlement of problematic financing at Pegadaian Syariah UPS Otista Subang. First, the pawnshop makes persuasive efforts. If the first attempt does not get results, the next step is a warning letter / summons. If the second step still does not get a solution, the pawnshop will come to the customer to his residence and if the three steps do not find a bright spot, the ups otista subang syariah pawnshop will confiscate collateral or carry out the execution.  
ANALISIS PERBANDINGAN SISTEM PEMBERIAN KREDIT BANK KONVENSIONAL DENGAN LEASING
Get PDFDi Indonesia, lembaga keuangan dibedakan menjadi dua kelompok, yaitu lembaga keuangan bank dan lembaga keuangan non bank. Adapun yang termasuk dalam kelompok lembaga keuangan bank adalah bank sentral, bank umum, dan bank perkreditan rakyat (BPR). Tujuan dari penelitian ini adalah untuk mengetahui bagaimana sistem kredit pada bank konvensional dengan leasing. Metode penelitian yang digunakan adalah deskriptif, dimana data yang diperoleh berasal dari penelitian sebelumnya yang kemudian dilakukan analisis terhadap topik yang sedang dibahas. Hasil penelitian menunjukkan bahwa berikut ini adalah sistem penyaluran kredit di bank yaitu pertama calon nasabah melakukan pengajuan kredit, kedua analisis kredit oleh bank ketiga adalah verifikasi data, keempat penandatanganan kredit. perjanjian dan terakhir adalah realisasi kredit, sedangkan leasing bekerja tidak jauh berbeda dengan bank
POLITICAL CONNECTIONS, CEO DUALITY, AUDIT COMMITTEE INDEPENDENT ON THE COST OF DEBT
Get PDFThis study aims to determine whether political connections, CEO duality and independent audit committee have an effect on. Debt interest expense this research is a quantitative type of research using secondary data obtained from the Bursa Malaysia web, the population in this study uses the financial service sector in the 2017-2020 period. This research uses multiple linear regression analysis. The results show that political connection have a negative effect on the interest cost of debt with CEO duality having a negative relationship, and independent audit committees are proven to have an effect on the interest cost of debt
ANALYSIS OF FINANCIAL LITERACY AND FINANCIAL MANAGEMENT OF MSMEs IN THE CITY AND REGENCY OF TEGAL
Get PDFMicro, Small, and Medium Enterprises (MSMEs) have an important role in the economic development of the country. This is because MSMEs are the prime movers of national economic activity, are able to empower the community, provide jobs, and are able to maintain the balance of payments through export activities. The metal industry is a type of industry that supports the production of capital goods and supports other types of industry. The use of metal as the main raw material makes the metal industry have a major role in the growth and development of the national industry.
This study uses primary data obtained by distributing questionnaires by random sampling to MSME actors engaged in the metal industry in Tegal. The research object consisted of all MSMEs in the City and Regency of Tegal and 38 research samples were obtained.
The results of the study found that financial literacy has an influence on financial management in MSMEs engaged in metal in the City and Regency of Tegal. In addition, the level of financial literacy and financial management of MSMEs in the City and District of Tegal is quite good. The contribution of this research is as a reference for the government in assessing the level of financial literacy and financial management of MSMEs in the City and District of Tegal. This research is also useful for MSME actors to find out how important financial literacy and financial management are for the sustainability of their businesses
THE ANALYSIS OF ACCOUNTING TREATMENT OF FIXED ASSETS IN SILVERLAKE VINEYARD LTD BASED ON INTERNATIONAL ACCOUNTING STANDARD NO. 16
No full textPemahaman akuntansi aset tetap, permasalahan, dan solusinya yang sesuai dengan standar akuntansi yang berlaku menjadi hal yang sangat penting bagi penyusun laporan keuangan, pihak internal perusahaan, dan auditor eksternal yang melakukan audit atas laporan keuangan (Pradana dan Herawati, 2015). Selain itu, aset tetap mempunyai peranan yang sangat penting karena mempunyai nilai yang cukup signifikan bila dibandingkan dengan komponen neraca lainnya, maka aktiva ini memerlukan pengelolaan kebijakan yang khusus, baik dalam penggunaan, pemeliharaan, penguasaan maupun pencatatan akuntansinya dan mempengaruhi peranan penting dalam aktivitas produksinya (Mairuhu dan Jantje, 2014).
Metode penelitian yang digunakan oleh penulis adalah metode deskriptif. Adapun sumber data yang digunakan adalah data primer dan sekunder dengan teknik pengumpulan data wawancara, studi lapangan dan studi pustaka.
Hasil penelitian menunjukkan bahwa perlakuan akuntansi atas aset tetap di Sliverlake Vineyard Ltd sebagian besar sudah sesuai dengan pernyataan International Accounting Standard No.16 meskipun dalam pemilihan dan penggunaan masa manfaat penyusutan masih perlu dikoreksi
PREPARATION AND IMPLEMENTATION OF MARKETING PLAN : PODCAST PROGRAM AT SUBANG HOSPITAL
Get PDFIt is hope that the subang regional general hospital will be able to further increase the activeness of the existing hospital’s social media by routinely dessimenating information on hospital program activities and disseminating health information to the public. It is hoped that the hospital can improve its markeing management trough podcast media and maximize podcast media management so that it can attractpublic attention and can also increase the number of home social media followers. This research is only an illustration of the uss of podcast media published on instagram, therefore it is recommended for further research to carry our further research regarding the impact of podcast media on hospital performance. It is recommended that the ministry of health conduct training on managing the us of social media. Subang Hospital must further increase promotional/marketing activities regarding safe and comfortable inpatient services as long as patient/families implement health protocols, both in the internal and external environment of the hospital by utilizing electronic media owned by the RSUD (Instagram, Whatsapp Group, Facebook, Website) radio media, and other electronic media as well as through binders, leaflets, pamphlets, and banners, brochures, print media and other media)
THE EFFECT OF PROFITABILITY, LEVERAGE, AND CORPORATE GOVERNANCE ON TAX AVOIDANCE IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE AND MALAYSIA EXCHANGE FOR THE PERIOD 2018-2020
Get PDFThe aims of this study to examine the effect of profitability, leverage, and corporate governance on tax avoidance in the period 2018-2020. The population in this study was mining companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange during the 2018-2020 period. The research sample was determined by using purposive sampling technique with predetermined criteria so that obtain 24 mining companies that meet the requirements with observations for 3 consecutive years resulting in a total of 72 samples.
The indicator for measuring tax avoidance uses the Cash Effective Tax Rate (CETR). The data used in this study were obtained from secondary data in the form of annual financial reports sourced from www.idx.co.id and www.bursamalaysia.com. The data analysis technique used in this study is the multiple linear regression method. The results of this research show that the variables of profitability, leverage, and corporate governance have a simultaneous effect on tax avoidance. However, the variables of profitability, leverage, and corporate governance do not have partial significant effect on tax avoidance
ANALYSIS OF THE USE OF ACCOUNTING INFORMATION AND APPLICATION OF FINANCIAL ACCOUNTING STANDARDS OF SMALL AND MEDIUM ENTERPRISES (SAK EMKM) IN FISHERIES MSMES IN NUSA TENGGARA TIMUR (Case study at Al-Ijtihad MSMEs in Kupang City)
No full textOne of the MSME sectors that many people in Kupang are engaged in is fisheries. However, some fisheries MSMEs have not succeeded in developing their businesses to a larger scale. The use of accounting information is one of the factors that affect the level of business success and SAK EMKM is a financial accounting standard for MSMEs. This study aims to determine the use of accounting information in business activities at Al-Ijtihad SMEs and the application of SAK EMKM in the presentation of its financial statements. the type of qualitative research with research design is case study. The results showed that the use of accounting information at Al-Ijtihad MSMEs was well implemented, for the type of operating accounting information, while for the type of management and financial accounting information it had not been fully implemented. SAK EMKM has also not been implemented at all in Al-Ijtihad MSME business activities
ANALYSIS OF DETERMINANTS OF INCOME SMOOTHING PRACTICES
Get PDFIncome. smoothing is a corporate. Management.'s effort to reduce the. volatility of financial statements to make them more attractive to investors. This is usually done by manipulating. financial statements, especially in the income statement section.This study aims to understand the impact of profitability, financial leverage, income tax, and winner/loser stocks on the income smoothing of financial industry companies in the banking sub-industry listed on the Indonesian Stock Exchange from 2016 to 2019.
This study uses quantitative research and purpose-based sampling techniques to collect data. There have been 22 companies as samples for more than four years, resulting in 88 research samples. Data processing uses SPSS 25.0 application for descriptive statistical and logistic regression analysis.
This. study shows that profitability, financial leverage, income tax, and. winner/loser have simultaneous impact on income smoothing. Profitability has a partial positive impact and income tax has a partial negative impact on income smoothing. While financial leverage and winner/loser stocks do not affect the income smoothing