Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
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ANALISIS KINERJA KEUANGAN PADA PEMERINTAH DAERAH KABUPATEN KUBU RAYA PADA TAHUN 2012-2015
No full textAccounting has a major role in preparing financial statements as a form of implementation in public accountability and is also a means of measuring performance in local government to manage its regional finances through the analysis of financial ratios and realization reports to the Kubu District Government's Revenue and Expenditure Budget (APBD) The Kingdom has been implemented. The purpose of this paper is to know the ratio contained in the report on realization of local government budget Kubu Raya. The method of this research is descriptive method that is method which use problem solving procedure which can be investigated by describing condition happened at institution, society, and so on. The result of this study is the financial performance obtained through the ratio of the APBD realization report is not good, because the ratio of the regional income to the lack of income from the community, and also the regional spending has a lack of grant funds for community organizations, although sometimes income and expenditure also experienced Increase. Keywords: Financial Performance, Income Budget, Budget Expenditure
EVALUASI PROSEDUR PENGGAJIAN DAN PENGUPAHAN PADA CV. BUMI TIRTA KENCANA TELUK MELANO
No full textThe purpose of this study is to determine how the payroll procedures and remuneration on the CV. Bumi Tirta Kencana Teluk Melano and to determine whether the payroll and wage accounting system implemented by the company can assist management in controlling salaries and wages. This type of research is descriptive research using primary data such as interviews with the companies and the secondary as the organizational structure. Data are collected using observation, interview, and literature. Data analysis method used is descriptive method. The research is conducted on the CV. Bumi Tirta Kencana Teluk Melano, located in West Kalimantan P44 Mount Broke Casserole (plantation area of PT. CUS) Teluk Melano. The research begin in August 2016 until the completion of this thesis. The results indicate that the procedure applied by CV. Bumi Tirta Kencana Teluk Melano on payroll and wages have been sufficient to support the company's management in controlling salaries and wages. This is good because companies hire employees from different levels and in very large numbers and give reward for their services in form of salaries and wages, so the company must have an effective accounting system.Keywords: payroll, wages, internal control, accounting systems
PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL PADA PEMERINTAHAN KOTA PONTIANAK
No full textABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan dan faktor-faktor yang menghambat penerapan Standard Akuntansi Pemerintahan (SAP) berbasis akrual dalam penyusunan laporan keuangan pada Pemerintah Kota Pontianak. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif, teknik analisis data dilakukan dengan menganalisis laporan keuangan Pemerintah Kota Pontianak dengan membandingkan laporan keuangan yang disusun berdasarkan PP No 24 Tahun 2005 dan PP No71 Tahun 2010 serta merekap hasil wawancara dan kuesioner untuk mengetahui faktor-faktor yang menghambat penerapan standar akuntansi pemerintah berbasis pada Pemerintah Kota Pontianak.Hasil penelitian menunjukkan Pemerintah Kota Pontianak secara bertahap sudah mulai menerapkan akuntansi berbasis akrual dalam penyusunan dan penyajian laporan keuangan. Penerapan PP Nomor 71 Tahun 2010 pada laporan keuangan Pemerintah Kota Pontianak Tahun 2015 terlaksanakan pada komponen penyajian Laporan Realisasi Anggaran, Laporan Saldo Anggaran Lebih, Neraca, Laporan Operasional, Laporan Perubahan Ekuitas dan Catatan atas Laporan Keuangan, sedangkan yang belum dilaksanakan hanya pada penyajian Laporan Arus Kas.Pengimplementasikan PP Nomor 71 Tahun 2010 pada proses penyusunan laporan keuangan Pemerintah Kota Pontianak terdapat beberapa hambatan yang terdiri dari SDM, parameter integritas, sarana dan prasarana, dan sistem informasi. Kata Kunci: Basis Akrual, Peraturan Pemerintah (PP) Nomor 71 Tahun 2010, Laporan Keuangan.
ANALISIS RASIO KEUANGAN PADA KPRI KOPSTA BPS KABUPATEN PONTIANAK DI MEMPAWAH (STUDI KASUS TAHUN 2010-2015)
No full textANALISIS RASIO KEUANGANPADA KPRI KOPSTABPS KABUPATEN PONTIANAKDI MEMPAWAH(STUDI KASUS TAHUN 2010-2015) Oleh:Selvy Dayanti Fakultas Ekonomi dan Bisnis Jurusan AkuntansiUniversitas Tanjungpura Pontianak ABSTRAK Kinerja keuangan perusahaan merupakan suatu gambaran tentang kondisi keuangan perusahaan yang dianalisis dengan alat analisis rasio keuangan, sehingga dapat diketahui mengenai baik buruknya keadaan keuangan suatu perusahaan yang mencerminkan prestasi kerja dalam periode tertentu. Tujuan dari penelitian ini yaitu untuk mengetahui kinerja keuangan KPRI KOPSTA berdasarkan analisis rasio keuangan yaitu rasio likuiditas, solvabilitas, dan profitabilitas. Lokasi penelitian ini terletak di Koperasi Pegawai Republik Indonesia KOPSTA BPS Kabupaten Pontianak di Mempawah. Metode analisis yang digunakan adalah metode deskriptif kualitatif, yaitu dengan cara menjelaskan data-data yang telah ada kemudian diolah dan menghasilkan angka dalam bentuk persentase. Keseluruhan analisis yang dilakukan menghasilkan angka rasio yang cukup baik kecuali pada analisis Cash Ratio. Analisis tersebut diperoleh hasil dibawah standar yang telah ditetapkan, hal ini disebabkan karena peningkatan kas dan surat berharga lebih kecil dibandingkan dengan peningkatan utang lancar. Kesimpulan yang dapat diperoleh dari analisis dan pembahasan di atas adalah bahwa secara keseluruhan rasio-rasio yang dianalisis sudah menghasilkan angka rasio yang cukup baik dan telah sesuai dengan standar yang telah ditetapkan. Hal yang perlu diperbaiki dalam analisis di atas yaitu bahwa meskipun secara keseluruhan menghasilkan angka yang cukup baik, tetapi lebih baik lagi jika diimbangi dengan keseimbangan harta yang tidak hanya berasal dari piutang, karena akun piutang juga memiliki kemungkinan adanya piutang yang tidak tertagih juga. Kata Kunci : Analisis Rasio, Rasio Keuangan, Kinerja Keuangan FINANCIAL RATIO ANALYSISON KPRI KOPSTABPS REGENCY PONTIANAKIN MEMPAWAH(CASE STUDY YEAR 2010-2015) Oleh:Selvy Dayanti Fakultas Ekonomi dan Bisnis Jurusan AkuntansiUniversitas Tanjungpura Pontianak ABSTRACT Company’s financial performance is a description of a company’s financial condition were analyzed with the tools of financial analysis, so that can know about the good and bad condition that reflects a company’s financial performance within a certain period. The purpose of this research is to determine the financial performance of the KPRI KOPSTA based on financial ratio analysis of liquidity ratio, solvency, and profitability. The location of this research is located in Cooperative Employees of the Republic of Indonesia KOPSTA BPS Pontianak in Mempawah. The analytical method used is descriptive qualitative method, that is by explaining the data that has been there and then processed and generate numbers in the form of percentage. The overall analysis performed yielded a reasonably good ratio except in the Cash Ratio analysis. The analysis obtained results under the predefined standards, this is because the increase in cash and securities is smaller than the increase in current debt. The conclusion that can be obtained from the analysis and discussion above is that the overall ratios analyzed has yielded a good enough ratio and has been in accordance with predetermined standards. The thing that needs to be improved in the above analysis is that although overall it produces a good enough number, but it is better offset by the balance of assets not only from receivables, since accounts receivable accounts also have the possibility of uncollectible receivables as well. Keywords: Ratio Analysis, Financial Ratio, Financial Performanc
ANALISIS AKUNTABILITAS LAPORAN REALISASI ANGGARAN DESA SUNGAI BUNDUNG LAUT, KABUPATEN MEMPAWAH, KALIMANTAN BARAT
No full textThis research is titled the analysis of accountability in budget realization report in Sungai Bundung Laut village, at Mempawah district, Kalimantan Barat. This research was carried about problem in Sungai Bundung village managing thre budgets of the village, because the funds is limited in terms of facilities and infrastructure, so the villagers facing in budget report especially the village budget realization report. The type of analysis in the reaserch is by comparing the budget realization report data of Sungai bundung village in 2015 with the Manual Implementation Guidance of Village Financial Management Consultacy as the Deputy the Deputy that easy to implement and pratical, which has been provided by Departement of financial supervision and Development (BPKP). The results of this research are the online of preparation format of the budget, especially budget realization report in Sungai Bundung, which the preparation is already compatible with the format that has been set from BPKP, however in the Letter payment Request (SPP) of Sungai Bundung village still lach in writing dates and the gone well in this village. Keywords: Accountability ,Accounting, Village Fund
PENGARUH MATA KULIAH AKUNTANSI SYARIAH TERHADAP MINAT MAHASISWA UNTUK BERPROFESI SEBAGAI AKUNTAN SYARIAH (Studi Empiris Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tanjungpura)
No full textABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh mata kuliah Akuntansi Syariah di Perguruan Tinggi terhadap minat mahasiswa akuntansi Universitas Tanjungpura untuk berprofesi sebagai Akuntan Syariah. Data yang digunakan dalam penelitian ini adalah data primer dengan pendekatan kuantitatif. Data primer diperoleh dari hasil kuesioner yang disebar kepada 110 responden. Objek penelitian yang telah menempuh mata kuliah akuntansi syariah. Analisis yang digunakan yaitu regresi linier berganda dengan bantuan aplikasi SPSS versi 20. Hasil penelitian ini menunjukkan bahwa mata kuliah Akuntansi Syariah berpengaruh terhadap minat mahasiswa akuntansi dalam memilih profesi sebagai Akuntan Syariah. Kata Kunci : Minat, Mata Kuliah, Profesi, Akuntan Syaria
Analisis Pengaruh Good Corporate Governance terhadap Kualitas Integrated Reporting yang diterapkan oleh Perusahaan Manufaktur yang terdaftar Di Bursa Efek Indonesia Periode Tahun 2014-2016
No full textABSTRAK Penelitian ini bertujuan untuk menganalisis faktor karakteristik Good Corporate Governance dalam perusahaan yang dapat mempengaruhi kualitas Integrated Reporting pada laporan tahunan perusahaan manufaktur yang ada di Indonesia. Faktor karakteristik Good Corporate Governance yang digunakan dalam penelitian ini adalah dalam hal ukuran Dewan Komisaris, proporsi Komisaris Independen, dan ukuran Komite Audit. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang telah menerapkan Integrated Reporting dalam laporan tahunan periode tahun 2014-2016. Total sampel penelitian adalah 15 perusahaan yang ditentukan melalui purposive sampling. Penelitian ini menganalisis pada laporan tahunan perusahaan. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa faktor proporsi Komisaris Independen dan ukuran Komite Audit berpengaruh signifikan terhadap kualitas Integrated Reporting perusahaan manufaktur di Indonesia, sedangkan ukuran Dewan Komisaris tidak berpengaruh signifikan terhadap kualitas Integrated Reporting perusahaan manufaktur di Indonesia. Kata kunci: Integrated Reporting (IR), Laporan Tahunan, Karakteristik Mekanisme Pengawasan dalam Good Corporate Governance, Dewan Komisaris, Komite Audit. ABSTRACT This research aims to analyze the characteristic factor of Good Corporate Governance in a corporate which influence Integrated Reporting quality in manufacturing industries annual report in Indonesia. The characteristic factor of Good Corporate Governance used in this research is Board of Commisioner size, proportion of Independent Commisioner, and size of Audit Committee. The population of this research is manufacturing industries which registered in the Bursa Efek Indonesia which applied Integrated Reporting in annual report period 2014-2016. Total sampel in this research is 15 corporate which choosen by purposive sampling. This research is analyzed annual report of corporate. The data is analyzed with classic assumption test and hypotheses test with multiple regression method. Output from this research is to indicate proportion of Independent Commisioner and size of Audit Committee have significance influence to Integrated Reporting of manufactured corporate in Indonesia, but Board of Commisioner size hasn’t significance influence to Integrated Reporting of manufactured corporate in Indonesia. Keywords: Integrated Reporting (IR), Annual Report, Characteristic of Control Mechanism in Good Corporate Governance, Board of Commisioner, Audit Committee.
HUBUNGAN EXTRA EFFORT ACCOUNT REPRESENTATIVE YANG BERASAL DARI SURAT HIMBAUAN TERHADAP PENERIMAAN PAJAK PADA KPP PRATAMA PONTIANAK
No full textPenelitian ini bertujuan untuk mengetahui hubungan extra effort Account Representative yang berasal dari surat himbauan terhadap penerimaan pajak di Kantor Pelayanan Pajak Pratama Pontianak. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan sumber data sekunder. Metode analisis data yang digunakan dalam penelitian ini adalah uji korelasi dan uji t dengan bantuan aplikasi program komputer (SPSS 22.0). Berdasarkan hasil penelitian, disimpulkan bahwa terdapat hubungan yang kuat antara surat himbauan terhadap penerimaan pajak yang dalam hal ini adalah extra effort yang berasal dari surat himbauan Account Representative. Hubungan yang terbentuk merupakan hubungan searah, yaitu kenaikan penerbitan surat himbauan akan diikuti kenaikan penerimaan pajak. Dari hasil uji t dapat disimpulkan bahwa bahwa terdapat pengaruh extra effort Account Representative yang berasal dari surat himbauan terhadap penerimaan pajak KPP Pratama Pontianak. Kata Kunci : extra effort Account Representative yang berasal dari surat himbauan, penerimaan paja
The Implementation of Revenue Recognition According to PSAK No. 34 (Revised 2014) on Construction Company CV. M
No full textThis research was conducted on CV. M is one of the construction companie located in Pontianak. The purpose of this research is to know the method of revenue and expense recognition applied by company based on PSAK No. 34 Revision 2014 (Contract of Construction). The analysis includes the calculation, the frsamework of financial statement presentation and the factors that affect the nonconformity. The method used in this research is qualitative method. Data supporting the research consist of pimary and secondary data.In this research, the writer cannot conclude whether CV. M has or not been in accordance with PSAK No. 34 (Revised 2014). Therefore, the authors provide an explanation of the factors and obstacles in this study. Factors such as data that support this research are not complete so there are some obstacles to research CV.
Analisis dan Perancangan Sistem Informasi Pembelian dan Penjualan Obat (Studi kasus pada Apotek Amanah)
No full textABSTRACTAnalysis and Design of Purchasing and Sales Information System (Case Study on Amanah Apothecary Apotek Amanah is located on Jl. Tani Makmur No. 2B Pontianak, West Kalimantan. This Apothecary began to be established on November 12, 2015. systems that are running on the Amanah Apothecary is now using a computerized system. Unfortunately in this system there are still some weaknesses. Therefore the author wants to provide a recommendation of a better information system design that can cope with these problems. This study aims to determine the existing purchasing and sales information system at the Amanah Apothecary. Then to know what factors that could be the cause of ineffectiveness of the system. And after that design a new purchasing system to solve the problems faced earlier. And the last objective of this research is the implementation or application of the system designed by the author.The method used in this study is Qualitative, which is intended to describe and analyze events, social activities, attitudes, beliefs, perceptions, thoughts of individuals individually or in groups. Some descriptions are used to find the principles and explain which leads to inference.With the new system design it is expected to overcome the existing problems in Amanah Apothecary and can facilitate the performance of the Amanah Apothecary to be more effective. Keywords: System, Apothecary, Medicine, Purchase, Sales