Jurnal Ilmiah Ilmu Ekonomi: Jurnal Akuntansi, Pajak dan Manajemen

Analisis Penerapan PSAK 109 Tentang Pencatatan Akuntansi Zakat, Infaq/Sedekah (Zis) Pada Baznas Kabupaten Sukabumi

2020-04-14T02:55:41+07:00

The purpose of this study is to determine whether BAZNAS Sukabumi Regency has implemented the recording and financial reporting of available funds based on PSAK 109. The variables used in this study are the Zakat, Infaq / Alms Funds. The method used in this study is a qualitative research method. The data used are primary data and secondary data, with data collection techniques in the form of observation, interviews and documentation. Data analysis methods used are data reduction, data presentation, and verification / conclusion drawing.

BAZNAS Sukabumi Regency is one of the official zakat collection agencies appointed by the government, the zakat institution must take full responsibility for all zakat collection and distribution activities in the form of financial reports, financial statements that must be reported by BAZNAS are in accordance with sharia accounting standards established by the ties Indonesian accounting one of which is PSAK 109 on Accounting for Zakat, Infaq and Sadaqah. This is supported by a system provided by the SIMBA government. But even so, there are still many obstacles encountered such as the inability of this system to be used in the process of making financial statements. but seen from the human resources accounting department at BAZNAS Sukabumi Regency is still not in accordance with the field of accounting expertise, so the application is still not optimal.

PENGUKURAN KUALITAS SISTEM INFORMASI PENDAFTARAN PASIEN DENGAN MODEL DELONE MCLEAN

2020-04-11T12:40:24+07:00

The Patient Registration Mobile Application is one of the applications developed by Hermina Sukabumi Hospital to make the registration system more effective and efficient. The initial obstacle to the registration system is the accumulation of patients in the queue, as well as the absence of the presence of the intended doctor online. So far, quality health services can be seen from meeting the needs and satisfaction of patients with services (Nofiana & Sugiarsi, 2012). Testing of this application will be tested based on the benefits and effectiveness of the community using this registration application. The Delone Mclean model is a model that can measure the success rate of an information system based on the user's perspective.

The model applied in this study aims to measure the level of quality of the Patient Registration Application at the Hermina Hospital Sukabumi Branch. The number of samples as many as 34 people from active users of the Hermina Car Application. The results of this study based on the R-Square value indicate that the variable user satisfaction has an effect of 67% and the benefit variable has an effect of 82% on this Patient Registration Mobile Application, it can be concluded that this application is considered good and can be accepted by patients for registering.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PADA RSUD KABUPATEN SUKABUMI DENGAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERATING

2020-04-11T12:40:21+07:00

The point of this research is to examine whether government accountant implimentation standard effecting the quality of the information report of the financing, whether information technology is a moderating variable that can moderates the effect of goverment accountant implementation standard towards the quality of the information report of the financing, whether information technology is a moderating variable that can moderates the effect of human resources competency towards the quality of the information report of the financing and whether information technology is a moderating variable that can moderates the effect of intern's system control towards the quality of the information report of the financing.

This research rely on respondents from 57 finance administrator that work at RSUD Sukabumi District. The employing the purposive sampling technique for the sample collecting and as for the data analysis using the structural equation modeling based component with the help of Smartpls 3.0 program. The result of the research shows that goverment accountant implementation standard effecting the quality of the information report of the financing, but did not effecting quality of the information report of the financing with moderating information technology, human resources competency did not effect the quality of the information report of the financing, the intern's system control effecting the quality of the information report of the financing, but did not effecting quality of the information report of the financing with moderating information technology.

IMPLIKASI HARGA, LOKASI, DAN PROMOSI DALAM MENINGKATKAN MINAT BELI RUANG USAHA

2020-04-11T12:44:20+07:00

In 2016, the core market in Sukabumi City experienced a fire, so shop owners chose to sell at the mall rental centers, general stores and suburban stalls. So that in early 2020, the local government plans to rebuild traditional markets in the same location with several updates, such as layout, building conditions, and of course price adjustments. This proposal was offered to shop owners in several malls to move back to fill the traditional market. The variables tested were Price, Location, Promotion to create public interest in buying interest in the new Traditional Market. Questionnaires were distributed to 50 respondents who sold in Citymall Sukabumi and surrounding areas with random product objects. Associative research methods with multiple regression analysis techniques. The results of the study stated that the price, location and promotion of the new Pelita Traditional Market had a significant effect on people's buying interest

STRES DAN PENGALAMAN KERJA DALAM MENJAGA KUALITAS LAPORAN KEUANGAN

2020-04-11T12:40:17+07:00

This study aims to examine the effect of work stress and work experience on the quality of financial statements. Variable used in this research is Quality of Financial Statement.

Respondents in this research are the company's finance department. Of the 50 questionnaires distributed, 42 respondents were obtained which could be included in data processing. Data analysis using SPSS version 24. Statistical method used in to test the hypothesis is multiple linear regression analysis.

After analyzed, it was found that the stress of job had an influence on the quality of financial statements, it can be seen from the value of thitung > t table (16,733> 2,021) and work experience also have a positive influence on the quality of financial statements with the value of t hitung > t table (4.028> 2.021). Together, work stress and work experience simultaneously affect the quality of financial statements that can be proven by looking at the value of F hitung > F table (169,722> 3,231) with the coefficient dertiminasi value which contributes the influence of the independent variable 89,7% while the rest of 10,3% influenced by other factors not examined in this study

PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE DALAM MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN TEXTILE DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016

2020-04-11T12:40:16+07:00

This research aims to assess the extent of the influence of Profitability (Return On Asset), liquidity (Current Ratio), and Leverage (Debt to Equity Ratio) in predicting Financial Distress either partially or simultaneous.

The object of this research is Return On Asset, Current Ratio, Debt to Equity Ratio and Financial Distress on the Textile and Garment companys that listed on the Indonesia Stock Exchange 2012-2016, the data analyzed sourced from the financial statements of the company.

This research using quantitative research methods with the associative approach. The results of multiple regression analysis showed that Return On Asset, Current Ratio, and Debt to Equity has a significant effect in predicting Financial Distress which is only 41,0% while 59,0% is influenced by other factors. Partially, Return On Asset has a negative effect on financial distress with value t-count -2,544 < t-table 1,692. Current Ratio has a negative effect on Financial distress with t-count -1,148 < t-table 1,692. While Debt to Equity Ratio influential positive against Financial distress with t-count 2,481 < t-table 1,692. simultaneously, Financial distress is influenced by Return On Asset, Current Ratio and Debt to Equity Ratio with value F-count 7,644 < F-table 2,891.

SISTEM PENGENDALIAN INTERNAL DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN DESA KECAMATAN CISAAT KAB SUKABUMI

2020-04-11T12:40:14+07:00

This study aims to determine the effect of internal control systems and quality of human resources on the quality of village financial statements. Variables conducted in this research are internal control system (X1) quality of village financial report (Y). Statistical methods used are infersal statistics with multiple linear regression analysis, F test, t test using SPSS (Statistic product Service Solution) Version 24.0. Partial research results show that the internal control system affect the quality of village financial statements resources affect the quality of village financial statements. The result of simultaneous research shows that the internal control system positively affect the quality of village financial report.

PERLAKUAN AKUNTANSI YANG TEPAT TERHADAP PRODUK CACAT PADA PERUSAHAAN BERDASARKAN PESANAN

2020-04-11T12:40:13+07:00

Companies that based on order quality of the results of the product is very influential on the level of customer satisfaction and impact on profits and the lifetime of the company. The problems that occur, it turns out that business actors lack understanding of the proper accounting treatment if they experience a product that is produced if it is not according to plan, both for damaged and defective products and so on, therefore a solution is needed to open their horizons and understanding that there is treatment the right one that can be used as a reference so that even if the company cannot avoid the occurrence of a company's production error, at least it still survives and does not experience too great a loss.

This study uses qualitative methods or often referred to as traditional methods or referred to as positivistic methods because it is based on the philosophy of positivism that has fulfilled scientific principles that are concrete /empirical, objective, measurable, rational and systematic. Companies in implementing accounting for damaged products are still not right because it does not comply with accounting rules, although so far it cannot be blamed entirely because it depends on the company's management policy. The application of damaged products to the smallest sales of the product should be treated by including it in the category of Other income so that it can add to the company's profit.