NURMA: Jurnal Perpajakan, Manajemen, dan Akuntansi
NURMA: Jurnal Perpajakan, Manajemen, dan Akuntansi is no longer published articles
Faculty of Economics Universitas Muhammadiyah Sukabumi
Analisis Penerapan PSAK 109 Tentang Pencatatan Akuntansi Zakat, Infaq/Sedekah (Zis) Pada Baznas Kabupaten Sukabumi
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.
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Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover, dan Inventory Turnover Terhadap Tingkat Profitabilitas
Profitability is the ability of a company to earn profits in relation to sales, total assets and own capital. Profitability has an important meaning for the company because it is one of the bases for assessing the condition of a company. This study aims to determine the current ratio variable, debt to equity ratio, total asset turnover, and inventory turnover. This study also aims to determine the effect of the current ratio, debt to equity ratio, total asset turnover, and inventory turnover on the level of profitability in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2015-2017. The method of data collection in this study uses secondary data sources in the form of annual financial report documents in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2015-2017. This study uses purposive sampling with the number of samples used as many as 31 companies. The analysis method in this study uses panel data regression method with Eviews 10 software. Based on the test results, the current ratio variable, debt to equity ratio, total asset turnover, and inventory turnover simultaneously have a significant effect on the level of profitability. Partially it can be concluded that the current ratio and total asset turnover have a significant positive effect on the level of profitability. While the debt to equity ratio and inventory turnover do not have a significant effect on the level of profitability
Copyright (c) 2019 JURNAL ILMIAH ILMU EKONOMI
Whistleblowing system is an alternative method that can be applied in the University environment to reduce academic fraud. Academic fraud is influenced by two factors, namely (1) internal, students want to get capabilities related to actualization, (2) external, too many student workloads. Factors can indicate students cheating, imitating, copying or plagiarism and presenting attendance. The purpose of this study is to explain what is happening with whistle blowing systems when applied in the University environment. This research was conducted using a narrative qualitative approach. The respondents used were students who had attended audit 1 and 2 lectures and professional ethics and sharia business, officials at the study program level and lecturer lecturers. The results of this study are the narratives of the respondents, (1) The response of students: (a) can freely report fraudulent acts that occur on campus, (b) have an awareness not to cheat, (c) if the whistle blowing system is implemented it can help socialize and monitoring the reporting process for fraud; (2) Responses from officials at the program level and lecturers; (a) the whistle blowing system helps the process of disclosure of academic fraud, (b) the quality of learning becomes quality so as to produce competent outcomes, (c) students comply with regulations without coercion. This response is in accordance with the stages of the work system of the whistle blowing system, which consists of anonymity, independence, easy access, follow-up.
Anteseden Karakteristik Pengelola Keuangan Daerah Terhadap Kecenderungan Perilaku Fraud Dengan Asimetri Informasi dan Komitmen Organisasi sebagai sebagai Moderasi
This research was conducted to find out how much influence Effectiveness of Control, Compensation Compliance, Organizational Ethical Culture, Competence, Information Asymmetry and Organizational Commitment to the tendency of fraud behavior with moderation variable Information asymmetry and Organizational Commitment to SKPD employees of Sukabmi City. The analytical method used is the analysis of Structural Equation Modeling (SEM) and by using the programPartial Least Square WarpPLS 6.0. Respondents in this study are the financial and accounting department of SKPD Sukabumi. The results of this study show that the Organizational Commitment has significant negatife influence on the tendency of fraud behavior as well as the commitment of the organization that strengthens the influence of Compensation Compliance to the Fraud Behavior Trend. The results of this study are expected to have a contribution and provide motivation to employees to have high organizational commitment so that employees will more easily understand the vision, mission and goals of the organization, so it will minimize the possibility of irregularities in the organization
Information Asymmetry and Organizational Commitment
Analisis Belanja Pajak (Tax Expenditure) Terhadap Pertumbuhan Ekonomi dan Tax Ratio di Indonesia
This study aims to find out how it affects the government tax expenditure given to gross domestic income (GDP) and also the effect on Indonesia's tax ratio. Gross domestic income is a reflection of a country's economic growth, meaning that the higher the level of a country's gross domestic income, the higher the level of economic growth of a country, and vice versa the lower the level of gross domestic income of a country, it can be said that the rate of economic growth of a country it is also low. One indicator to determine the success rate of a country in collecting taxation is to use a ratio called the tax ratio. Tax ratio is obtained from total tax revenue divided by total gross domestic income, so that the high and low gross domestic income will also affect the tax ratio of a country. So in this case the government's effort to increase gross domestic product is by giving tax expenditure in the form of relief, eliminating taxes to productive sectors so that production is expected to increase. So that this tax expenditure is expected to trigger the increase in Gross Domestic Product (GDP) and increase in Tax Ratio.
Pengaruh Kejelasan Sasaran Anggaran dan Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja Instansi Pemerinta
This time, people need a relevant and transparent information relating to the results of programs that have been planned or implemented by the government. Because of the information and disclosure, both the central government or the regional government have to able to be the subject of the information provider on the activities and financial performance that needed accurately, relevantly, on time, consistently, and reliably. This study aims to determine how the effect of budget goal clarity and accounting controls both simultaneously and partially to Performance Accountabillity of Government Agencies on Government Work Units of Bandung City. The method of data collection is done by distributing questionnaires. The population of this study is Government Work Units of Bandung City as many as 43. The sampling technique used was a saturated sampling technique so that the sample of this study was 43 Heads of Bandung City Government Work Units. Data were analyzed by descriptive statistical analysis, classic assumption test, hypothesis test and multiple linear regression analysis using IBM SPSS Statistics 23 software. The results show that budget goals clarity and accounting controls simultaneously influence to Performance Accountabillity of Government Agencies on Government Work Units of Bandung City. Partially, only budget goals clarity that influence the Performance Accountabillity of Government Agencies on Government Work Units of Bandung City. Based on the results of this study, the Government Work Units of Bandung City are expected to be able to maintain and always improve the quality of the Government Agency Performance Accountability Report so that it can show that the APBN data usage is well
performance accountabillity of Government Agencies
Pengaruh Sistem Pembiayaan Mudharabah Terhadap Efektivitas UMKM
This study aims to determine The effect of system of the financing Mudharabah and prescribed for result of the effectiveness of the UMKM businesses in BMT ‘Ibaadurrahman of Sukabumi. Research method used by researcher is quantitative method. Population and samples to be taken are from customers BMT ‘Ibaadurrahman of sukabumi, who took the product financing mudharabah, the number of sampel is as many 31 samples. The analysis used is multiple linier regression. This analysis is used to determine both partially and simultaneously. The test results in partially system of the financing Mudharabah states Thitung 2.315>Ttabel 2.048 and significant 0.028<0.05 which means partially system of the financing Mudharabah have a significant effect on the effectiveness of UMKM. The test result in partially prescribed for result states Thitung 2.823>Ttabel 2.048 and significant 0.009<0.05 which means partially prescribed for result have a significant effect on the effectiveness of UMKM. The test result in simultaneously the financing Mudharabah and prescribed for result Fhitung 13.106>Ftabel 3.341 and significant 0.000<0.05 which means simultaneously the financing Mudharabah and prescribed for result have a significant effect on the effectiveness of UMKM
Pengaruh Kepemilikan Badan Usaha Milik Desa Terhadap Pendapatan Asli Desa
The purpose of this research is to know the influence of ownership of BUMDES to Village Originalization. BUMDES is a business entity managed by the public with the aim of increasing the original income of the village. The variables used in this research are Ownership of Village Owned Enterprises and Village Original Income. The samples used in this research are Bumdes managers, some of village apparatuses and also people in Cisaat District, especially in Sukamanah Village, Cisaat Village, Gunungjaya Village, Cibolangkaler Village, amounting to 40 people. Data collection tool used in this study is a questionnaire with Likert scale. The partial test result in this study shows that the ownership of the village-owned enterprise has a significant effect on the original village participation due to the statistical t table at the significance level of 5% of the sig or 0,005 <0,05 (5%) significance level
Pengaruh Likuiditas Terhadap Kinerja Keuangan Perusahaan Pada PT ANTAM Tbk
This study aims to determine the liquidity of PT ANTAM Tbk, the financial performance of PT ANTAM Tbk's company, and to determine the effect of liquidity on the company's financial performance at PT ANTAM Tbk. The research method used is descriptive-associative and ex-post facto methods. This study uses secondary data obtained from PT ANTAM Tbk's financial statements. To test the hypothesis, correlation analysis and simple linear regression were used using the SPSS version 16 program. Based on the results of the study indicate that there is a positive influence between liquidity and the company's financial performance at PT ANTAM Tbk. The level of closeness of the relationship (correlation) of the two variables is quite strong, namely r = 0.485. The percentage of roles achieved is 23.52%, and the remaining 76.48% is influenced by other variables. The results of simple linear regression analysis found that every 1X increase (times) of liquidity then the level of financial performance increased by 2.728. Whereas through hypothesis testing using the t test, the value of t arithmetic = 2.719 and t table = 1.710. Based on this value, the value of t count is greater than t table H0 is in the rejection area. So it can be concluded that liquidity has a strong positive influence on the level of corporate financial performance at PT ANTAM Tbk
Peranan Sistem Informasi Akuntansi Persediaan Bahan Baku Dalam Menunjang Kelancaran Proses Produksi (Studi kasus pada PT. Bersama Besar)
This research aims to find out if the accounting information system of raw material supplies applied by PT. Bersama Besar is adequate, whether the production process implemented by PT. Bersama Besar has been lanca and how the role of the system Accounting information of raw material supplies in support of the smooth production process at PT. Bersama Besar. This research was conducted on PT. Bersama Besar located on Jalan Raya Narogong KM 26.5 Klapanunggal Village RT 01/RW 01 Cileungsi District of Bogor Regency, Java. In writing this paper, the data source used is to conduct a direct review of the research object with the intent to obtain the primary data and for secondary data by conducting research on the literature relating to the The problems examined to acquire the foundations of theory. The method of research using qualitative descriptive is an analysis used in non-hypothesis research so there is no need to formulate a hypothesis, a goal to describe the situation or the status of the phenomenon by analyzing and Then describe the problem or phenomenon being researched. The results of this research system of accounting information of supplies of raw materials applied by PT. Bersama Besar has been adequate, the production process that has been carried out smoothly, as well as internal control on the production process has been running well . Expected to use supervision in every part of labor to help minimize the occurrence of irregularities, should be evaluated and seek the cause for the deviation can be prevented from happening again, Improve accounting information System of adequate raw material supplies and production process carried out by PT. Besar Bersama is getting smoother
PENGARUH MODAL INTELEKTUAL DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI
A very competitive business from time to time caused many firms need to maximalized their own firm strategies to keep their business up. Gradually, all the firm that counted as a labor based industries start to change and shift towards knowledge based industries to rise up their market value based on the implementation of knowledge based economy. The purpose of this study is to analyze the impact of intellectual capital and capital structure on firm value in property, real estate, and construction building sector companies during the year 2015 to 2017 with firm size as moderating variable. These unit data are a secondary data that obtained from financial statements and annual reports of property, real estate, and construction building sector companies listed on Indonesia Stock Exchange. All companies sampled in the study were only companies which meet the sampling criteria through purposive sampling process, i.e 28 companies. Unit data was analyzed by a statistic computer program called SPSS 25. All hypotheses in this study are tested by multiple regression analysis and MRA (Moderated Regression Analysis) for moderating variable. The result of this study indicated that intellectual capital and structure capital on property, real estate, and construction building sector companies simultaneously have significant effect on firm value with significancy value 0,048. Meanwhile intellectual capital itself has significant effect on firm value with significancy value 0,027 and only capital structure that don’t have any significant effect on firm value with significancy value 0,259. Firm size stated can decreasing the impact of intellectual capital and capital structure on firm value.
Peran Kepemilikan Managerial Dalam Memoderasi Manajemen Laba (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018)
This study aims to analyze empirically that free cash flow, return on assets and earnings per share affect earnings management and to empirically analyze that Managerial Ownership can moderate return on assets to earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. This study uses quantitative data that has been published on the Indonesia Stock Exchange (IDX). Where the sample used was 236 consisting of 59 manufacturing companies. The tool used to test the model and hypothesis in this study is SEM WarpPLS 6.0. The test results obtained by free cash flow have a significant effect on earnings management, return on assets has a significant influence on earnings management, earnings per share does not have a significant effect on earnings management and managerial ownership cannot moderate return on assets to earnings management.
Analisis Pengaruh Financial Leverage, Net Profit Margin (NPM) dan Inflasi Terhadap Return On Equity (ROE) Bagi Perbankan Syariah
In terms of operations carried out by Islamic banks, it is more indicated to move the real sector, so that it is considered more able to recover the economic crisis in a country, another factor that supports Islamic banking is the existence of regulations namely Law No. 10 of 1998. The concept of Islam is to maintain a balance between the real sector and the monetary sector so that the growth of financing cannot be separated from the growth of the real sector it is financing. In other words the performance of Islamic banking is determined by the performance of the real sector and not vice versa. In accordance with the formulation of the problems raised in the study, the purpose of this study is to analyze the effect of Financial Leverage, Net Profit Margin (NPM) and Inflation Against Return on Equity (ROE) for Islamic Banking.This type of research is research that uses the main-stream approach or with the term study of positive accounting, in this study used panel data regression. Panel data is a combination of time series data and data creoss section. By accommodating information both related to cross section and time series variables, panel data can substantially reduce the problem of omitted-variables.The variable financial leverage (X1), has a positive coefficient of 0.004% which means that every time there is an increase in the amount of financial leverage in each bank by 1% will cause an increase in the level of asset use in each bank by 0.004%, assuming the other variables remain Variable Net Profit Margin (X2), has a positive coefficient of 1.027% which means that every time there is an increase in the amount of Net Profit Margin at each bank by 1% will cause an increase in the level of Net Profit Margin at each bank by 1.027%, assuming a variable others remain. Inflation Variable (X3), has a positive coefficient of 0.113% which means that every time there is an increase in the amount of inflation in each bank by 1% will cause an increase in the inflation rate in each bank by 0.117%, assuming the other variables are fixed
Peran Corporate Social Responsibility Dalam Memoderasi Harga Saham (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017)
There are inconsistencies (fluctuations) in stock prices that have occurred during the last five years from 2013 to 2017, there are still companies that violate CSR practices that are the phenomenon of this research. This study aims to evaluate and analyze empirically the effect of current ratio, earnings per share, trading volume on stock prices with corporate social responsibility as a moderating variable. The sample used was 55 manufacturing companies with a purposive sampling method. The research method used is a causal method with a quantitative approach to secondary data with SEM WarpPLS 6.0 program. The results prove that there is no effect of the current ratio and trading volume on stock prices while earnings per share have a significant positive effect on stock prices, corporate social responsibility weakens the effect of the current ratio on stock prices.
Pengaruh Pengendalian Internal Terhadap Pencegahan Kecurangan (Studi kasus pada CV. Agung Mas Motor Kota Sukabumi)
This study aims to determine the effect of internal control on prevention of fraud on CV. Agung Mas Motor, Sukabumi City. The type of data used in this study is primary data obtained using field surveys using questionnaires distributed to respondents. In this study consisted of one independent variable, namely internal control, and one bound variable, namely prevention of fraud. The method of data analysis uses the Structure of Equation Modeling SEM-PLS with the WarpPLS 5.0 Program. The results of this study indicate that there is a positive and significant relationship between internal control of prevention of fraud with the value of coefficient β = 0.373 and a significance value of <0.01. The results of the study based on hypothesis testing showed that internal control had an effect of 44% on prevention of fraud and the remaining 56% was influenced by other factors not examined in this study by the author.
Pengaruh Pengendalian Internal Gudang Terhadap Aset Perusahaan
The research methodology used is associative method with quantitative approach using ordinal scale. The population in this research is all employees of PT. Paiho Indonesia while the sample used is 80 employees of PT. Paiho Indonesia. The type of data used is primary data and secondary data. Primary data were obtained by observing and distributing questionnaires. From the results of questionnaires data that have been collected and then processed using SPSS 24 software consisting of validity test, reliability test, normality test, simple linear regression test, t test and coefficient of determination test. The results of the research based on t test > t table Control Environment (2,389 > 1,991) so that Ho is rejected and Ha accepted, Control Activities (3,834 > 1,991) so that Ho is rejected and Ha accepted, Risk Assessment (1,534 < 1,991) so that Ho is accepted and Ha rejected, Information and Communication (-0,99< 1,991) so that Ho is rejected and Ha accepted, Monitoring (-2,266 > 1,991) so that Ho is rejected and Ha accepted but also obtained the coefficient of determination R = 0.645 and magnitude Kd = 41,6%. Based on result above, in basic PT. Paiho Indonesia has been implemented the good internal control in the procedure of Computerized Warehousing System toward the Company's Assets, but still need to do some of evaluations periodically to minimalize the impact that may induce the harm for the company in the future
IMPLIKASI HARGA, LOKASI, DAN PROMOSI DALAM MENINGKATKAN MINAT BELI RUANG USAHA
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
PENGUKURAN KUALITAS SISTEM INFORMASI PENDAFTARAN PASIEN DENGAN MODEL DELONE MCLEAN
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
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.
quality of information reports financial
STRES DAN PENGALAMAN KERJA DALAM MENJAGA KUALITAS LAPORAN KEUANGAN
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
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
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
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.