Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
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Analysis of Application of SFAS No. 102 To Murabahah At the Islamic Cooperative Financial Services Kalbar Madani Pontianak
No full textABSTRACT Analysis of Application of SFAS No. 102 To Murabahah At the Islamic Cooperative Financial Services Kalbar Madani Pontianak Murabahah is one of islamic financing product. IAI (Indonesia Accountant Association) has published Statement of Financial Accounting Standard (SFAS) No. 102 about murabahah transaction. This study aimed to discover the implementation of SFAS No. 102 for murabahah in KJKS Kalbar Madani Pontianak. The role of the researcher was as the planner to collect the data and information to analyze, and to report the result. Data obtained from this research was from primary and secondary data. This was a qualitative research by applying descriptive method. The result of this study is that SFAS No. 102 for murabahah was not full applied in KJKS Kalbar Madani of Pontianak. The characteristic, presentation, and disclosure of murabahah were suitable with SFAS No. 102. But definition, recognition, and measurement of murabahah were not consistent yet with SFAS No. 102. Moreover, KJKS Kalbar Madani Pontianak gave only certain amount of money to clients who applied for murabahah, in contrast with the concept of murabahah in SFAS No. 102, it was a products trading with selling price as much as cost price added by profit, and the seller had to be transparently reveal the cost price to the buyer. Keywords: SFAS No. 102, Murabahah
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk)
No full textABSTRAKANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk)(Studi Empiris Pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tanjungpura)Oleh EkayantiPendidikan Profesi Akuntansi (PPAk) adalah pendidikan tambahan pada pendidikan tinggi setelah program sarjana Ilmu Ekonomi dalam program Akuntansi berdasarkan surat Keputusan Menteri Pendidikan Nasional Republik Indonesia Nomor 179/U/2001tanggal 21 November 2001 tentang Penyelenggaraan Pendidikan Profesi Akuntansi. Tujuan dari PPAk adalah untuk menghasilkan akuntan profesional yang memiliki pengetahuan dan keterampilan yang tinggi di bidang akuntansi.Tujuan dari penelitian ini adalah untuk memgetahui faktor-faktor yang mempengaruhi minat mahasiswa akuntansi mengikuti Pendidikan Profesi Akuntansi yaitu motivasi karir, motivasi kualitas, motivasi ekonomi, motivasi gelar, dan motivasi mengikuti ujian CPA.Hasil dari penelitian ini menunjukkan bahwa motivasi karir, motivasi kualitas, motivasi ekonomi, motivasi gelar dan motivasi mengikuti Ujian CPA tidak berpengaruh terhadap minat mahasiswa akuntansi untuk mengikuti Pendidikan Profesi Akuntansi (PPAk)Kata kunci :motivasi karir, motivasi kualitas, motivasi ekonomi, motivasi gelar, motivasi mengikuti ujian CPA dan minat mahasiswa mengikuti PPAk ABSTRACTANALYSIS OF FACTORS INFLUENCING THE INTEREST OF ACCOUNTING STUDENTS FOLLOWING EDUCATION OF ACCOUNTING PROFESSIONS(Empirical Study On Accounting Students Faculty of Economics and Business University of Tanjungpura)By EkayantiAccounting Profession Education is an additional education in higher education after undergraduate program of Economics in Accounting program based on the Decree of the Minister of National Education of the Republic of Indonesia Number 179 / U / 2001 dated November 21, 2001 on the Implementation of Professional Accounting Education. The purpose of PPAk is to produce professional accountants with high knowledge and skills in accounting.The purpose of this study is to determine the factors that affect the interests of accounting students follow Accounting Profession Education is a career motivation, quality motivation, economic motivation, motivation degree, and motivation to take the CPA exam.The results of this study indicate that career motivation, quality motivation, economic motivation, motivation degree and motivation to follow CPA Exam does not affect the interest of accounting students to follow Accounting Profession Education.Keywords: career motivation, quality motivation, economic motivation, motivation degree, motivation to follow CPA exam and student interest follow Accounting Profession Education
ANALISIS PENERAPAN PSAK NOMOR 102 REVISI 2013 PADA PEMBIAYAAN MURABAHAH BANK SYARIAH MANDIRI CABANG PONTIANAK TAHUN 2015
No full textABSTRAK Rumah adalah salah satu kebutuhan primer, namun banyak faktor yang menyulitkan bagi masyarakat Indonesia untuk memiliki rumah idaman. Kredit yang diberikan Bank untuk mendapatkan rumah mungkin menjadi cara yang paling bijak untuk bisa mendapatkan tempat tinggal. Seiring berkembangnya perekonomian di Indonesia, Bank Syariah Mandiri mengeluarkan produk kredit pemilikan rumah yang lebih dikenal dengan istilah Pembiayaan Griya BSM dengan akad murabahah yaitu mengatur tentang jual beli dengan syariat Islam. Namun faktanya banyak ketidaksesuaian penerapan akad murabahah pada Lembaga Keuangan Syariah, maka dikeluarkanlah fatwa DSN MUI No 84, DSN-MUI/XII/2012 dan disusul perubahan peraturan dari PSAK No. 102 2007 menjadi PSAK No. 102 revisi 2013. Tujuan penelitian ini adalah untuk mengetahui apakah Bank Syariah Mandiri telah menerapkan PSAK No. 102 (2013) dan untuk mengetahui bagaimana perlakuan akuntansi pada Bank Syariah Mandiri dalam memberikan pembiayaan kepemilikan rumah. Penelitian ini menggunakan metode deskriptif kualitatif dimana peneliti melakukan wawancara kepada pihak-pihak yang terkait serta mendapatkan sumber data baik data primer maupun data sekunder. Hasil penelitian ini adalah pertama, pihak bank belum sepenuhnya menerapkan PSAK No. 102 revisi 2013 serta adanya akad wakalah didalam perjanjian murabahah. Kedua, bank tidak berperan sebagai penjual melainkan sebagai penyedia dana pembiayaan. Ketiga, penyajian piutang murabahah telah sesuai dengan PSAK No. 102 revisi 2013 dan yang terakhir, pengungkapan serta perlakuan akuntansi seperti adanya uang muka dan denda telah sesuai dengan PSAK No. 102 revisi 2013
"ANALISIS PERLAKUAN AKUNTANSI TERHADAP ASET BIOLOGIS PADA PT EGALE HIGH PLANTATIONS, TBK"
No full textABSTRAK Penelitian dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) yaitu PT. Eagle High Plantations, Tbk yang berfokus pada asset biologis. Aset biologis merupakan tanaman da nhewan yang mengalami tranformasi biologis. Dalam transformasi biologis terdiri dari proses pertumbuhan, degenrasi, produksi dan prokreasi yang menyebabkan perubahan secara kualitatif dan kuantitatif, dapat menghasilkan baru berupa tambahan asset biologis yang sama. Denganadanyatranformasipadasaatbiologismakadilakukanpengukuran yang dapat menunjukkan nilai aset secara wajar.Tujuan dari penelitian ini adalah untuk mengetahui bagaimana perlakuan akuntansi asset biologis pada perusahaan tersebut dan perlakuan berdasarkan IAS 41. Hasil penelitian menunjukkan bahwa pengakuan dan pengukuran asset biologis menggunakan PSAK 16 di kelompokkan dalam asset tetapi tidak ada perbedaan yang signifikan dalam hal pengakuan, pengukuran dan penilaian asset biologis dengan IAS 41. Aset biologis pada saat IAS 41 tidak ada mengakui akumulasi depresiasi sehinggan ada kenaikan nilai asset biologis dan pengukuran menggunakan nilai wajar. Kata Kunci :AsetBiologis, IAS 41, PT. Eagle High Plantations, Tbk ABSTRACT This research was done in a company listed in Bursa Efek Indonesia (BEI), PT. Eagle High Plantations, Tbk which was focused on biological assets. Biological assets such as plants and animals that undergo biological transformation. In biological transformation, there are growth process, degeneration process, production process and procreation process. These processes cause the value changes qualitatively and quantitatively, and can create new biological assets in the same form. Because of the biological transformation, measurement was done to show the fair value of the asset. This research aimed to know how the accounting treatment for biological asset in the company based on IAS no. 41. This research resulted that recognition and measurement of biological asset was based on PSAK no. 16 and clustered in asset but there was no significant difference in terms of recognition, measurement, and estimation of biological asset based on IAS no. 41. Before IAS no. 41, biological asset recognized accumulated depreciation so there was value increase and fair value measurement for biological asset. Keywords: Biological Asset, IAS no. 41, PT. Eagle High Plantations, Tbk
Analisis Pengaruh Rasio LDR, GCG, NIM dan CAR Terhadap Profitabilitas Pada Perusahaan Perbankan yang Terdaftar dalam Indeks Kompas 100 Pada Tahun 2012-2015
No full textABSTRACT This study aims to analyze the effect of the ratio RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) to the profitability of banking companies listed in Kompas Index 100 either partially or simultaneously. This study uses the ratio of Loan to Deposit Ratio (LDR) on aspects of risk profiles, Good Corporate Governance (GCG), the ratio of net interest margin (NIM) in the aspect of profitability, and the ratio of Capital Adequacy Ratio (CAR) capital aspect. The population of this research is all the banks listed on Kompas Index 100 from 2012 until 2015. The total samples are 9 banks that have been determined through purposive sampling. Data analysis will be performed with the classical assumption and hypothesis testing with multiple linear regression method. The results show that partially, LDR has negative and significant influence towards ROA, GCG has positive but insignificant influence towards ROA, NIM has positive and significant influence towards ROA and CAR has positive but insignificant influence towards ROA. Simultaneously, this study stated that the LDR, GCG, NIM and CAR have significant influence towards ROA in the amount of 39,3% and the balance of 60,7% is explained by other variables. Keywords: ROA (Return On Assets), LDR (Loan to Deposit Ratio), GCG (Good Corporate Governance), NIM (Net Interest Margin), CAR (Capital Adequacy Ratio), IDX ( Indonesian Stock Exchange)
PENGARUH KOMPOSISI DEWAN KOMISARIS INDEPENDEN TERHADAP KINERJA PERUSAHAAN YANG DIMEDIASI OLEH MANAJEMNE LABA PADA PERUSAHAAN FARMASI DI INDONESIA
No full textThis research aims to find either the was or not the influence of independent commissioner board composition towards company performance that was mediated by earnings management. The independent commissioner board composition was measured by the percentage of the amount of independent commissioner towards the sum of commissioner board members. Earnings management was measured based on working capital accrual towards sales. Company performance was measured by Tobin’s Q ratio The population of this research was pharmaceutical companies which were listed in Indonesian Stock Exchange on 2010-2014. After purposive sampling method and outliers selection was used, the amount of the observations were 30. Multiple regression was used for analyzing. The results of this research indicate that (1) independent commissioner board composition influence company performance significantly; (2) independent commissioner board composition did not influence earnings management significantly; (3) earnings management did not influence company performance significantly; (4) independent commissioner board composition did not influence company performance significantly that was mediated by earnings management. Keywords : independent commissioner, earnings management, company performance, mediating
Analysis Factors that Influence the Role of West Kalimantan Legislative in Budget Monitoring
No full text ABSTRACTThis study is quantitative method by using primary data that is collected by using the questionnaire. The questionnaire is distributed to legislative member. The population and sample of this research is West Kalimantan legislative member 2014 – 2019 period. The analysis for the data result in this research is using quality data test ( validity test and reliability test), descriptive statistic test, classic assumption test (normality test, multicollinearity test, and heterokedasticity test), and double regression analysis (statistic t test and coefficient determination ( R square)). Where in this research consist of some hypothesis that will be examine by using the that test are 1) the training and education has significant influence to the role of legislative member in budget monitoring. 2) the experience in organization has significant influence to the role of legislative member in budget monitoring. 3) the knowledge about budgeting has significant influence to the role of legislative member in budget monitoring. Based on that hyphothesis the result of this research as follow: 1) Training and education has positive influence but not significant to the role of legislative in budget monitoring. 2) Experience in organization has positive influence but not significant to the role of legislative in budget monitoring. 3) Knowledge about budgeting has positive influence and significant to the role of legislative in budget monitoring. Keywords : training and education, experience in organization, knowledge about budgeting and role of legislative in budget monitoring
INTERRELATIONSHIP BETWEEN MANAGEMENT CONTROL MECHANISMS AND STRATEGY: CASE STUDY OF CV. ISTIQOMAH PRIMARY
No full textABSTRACT This study mainly discusses about the interrelationship between management control mechanisms (MCS) and strategy. In this current years, business environment keep moving rapidly affected by globalization, technology, and national and international policy, so there are a state when organization is being pushed to a condition when they should develop themselves to survive. Traditional researchers claimed that between management control mechanisms (MCS) and strategy only has one way interrelationship which management control mechanisms (MCS) is an outcome from organization’s strategy. In opposite way, different point of view brought by modern researchers, stated that the interrelationship could be more complex and involving two – way relationship.In this research, there are three research questions to reveal the interrelationship between MCS and strategy, and tested towards a small medium enterprise (SME) organization that have undergoing change process. This research conducted using qualitative method in single case study, and involving interviews as it has the strong side in exploring and understanding the situation/condition in the organization. The results, reveals the complexity of interrelationship between MCS and strategy, that interactive controls of MCS help to facilitate in strategy change, but strategy that have been changed did not affecting MCS to change, instead this MCS usage is based on CEO or top managers decision making. Keywords: Management control mechanisms, Strategy: Strategy change, Interactive contro
Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah pada Sekretariat DPRD Provinsi Kalimantan Barat Tahun Anggaran 2015
No full textPenelitian ini bertujuan untuk mengetahui hasil dari implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) pada Sekretariat DPRD Provinsi Kalimantan Barat. Dalam penelitian ini terdapat 6 bagian yaitu rencana strategis, perjanjian kinerja, pengukuran kinerja, pengelolaan data kinerja, pelaporan kinerja, reviu dan evaluasi kinerja. Sampel penelitian ini adalah Sekretariat DPRD Provinsi Kalimantan Barat yang ditentukan melalui observasi secara langsung dan wawancara. Analisis data menggunakan metode deskriptif dan komperatif. Hasil penelitian ini dari 7 program dan 84 kegiatan persentase rata – rata keseluruhannya sebesar 76.69%. Dan dari 84 kegiatan tersebut 52 diantaranya berada dalam kelas sangat baik dalam persentase 90 – 100%. Ini menunjukkan bahwa implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) pada Sekretariat DPRD Provinsi Kalimantan Barat sudah sepenuhnya terpenuhi karena penyusunan Laporan Akuntabilitas Kinerja Akuntansi Pemerintah (LAKIP) dalam setiap elemen Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) yaitu perencanaan strategis, perjanjian kinerja, pengukuran kinerja, pengelolaan data kinerja, pelaporan kinerja, reviu dan evaluasi kinerja telah sesuai dengan Peraturan Presiden Nomor 29 Tahun 2014. Kata Kunci : implementasi SAKIP, rencana strategis, perjanjian kinerja, pengukuran kinerja, pengelolaan data kinerja, pelaporan kinerja, reviu dan evaluas
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN
Get PDFABSTRAK: Penelitian ini bertujuan untuk menganalisis pengaruh Intellectual capital terhadap kinerja keuangan perusahaan yang diukur dengan ROE. Dalam penelitian ini terdapat 3 variabel independen yang diuji yaitu Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) dan Value Added of Capital Employed (VACA). Populasi penelitian ini adalah perusahaan subsector otomotif & komponen yang terdaftar di Bursa Efek Indonesia (BEI). Periode pengamatan berlangsung dari tahun 2011 hingga tahun 2015. Total sampel penelitian adalah 7 perusahaan yang ditentukan dengan menggunakan teknik purposive sampling. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi berganda menggunakan SPSS 20.Hasil penelitian menunjukkan bahwa secara parsial, Value Added Human Capital (VAHU) secara parsial berpengaruh positif dan signifikan terhadap Return on Equity (ROE), Structural Capital Value Added (STVA) secara parsial tidak berpengaruh signifikan terhadap Return on Equity (ROE) dan Value Added Capital Employed (VACA) secara parsial berpengaruh positif dan signifikan terhadap Return on Equity (ROE). Secara simultan penelitian ini menyatakan bahwa Intellectual capital yang terdiri dari Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) dan Value Added Capital Employed (VACA) secara simultan berpengaruh positif dan signifikan terhadap Return on Equity (ROE) pada perusahaan otomotif & komponen sebesar 74,1% dan sisanya sebesar 25,9% dijelaskan oleh variabel lain.Kata kunci: Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Value Added Capital Employed (VACA) dan Return on Equity (ROE)