Good Accounting Research Articles

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN DI PERUSAHAAN JAKARTA ISLAMIC INDEX (JII) TAHUN 2018-2022

The aim of this research is to determine the influence of Intellectual Capita, Good Corporate Governance, Accounting Conservatism on finance with company size as a moderating variable in companies registered on the Jakarta Islamic Index (JII) 2018-2022. Data used is quantitative source secondary data company financial reports for 2018-2022. Data analysis uses multiple linear regression and hypothesis testing. The research results obtained were that Intellectual capital and accounting conservatism had a significant effect on ROA in companies listed on (JII) 2018-2020, while good corporate governance had no significant effect on ROA in companies listed on (JII) 2018-2020. Intellectual capital has a significant effect on ROA with company size as a mediating variable in companies listed (JII) 2018-2020. Meanwhile, good corporate governance and accounting conservatism do not have a significant effect on ROA with company size as a mediating variable in companies listed (JII) for 2018-2020.

Keterkaitan antara Akuntansi Syariah dan Zakat dalam Manajemen Keuangan

The main objective of this research is to analyse the extent of the application of sharia accounting in the management of zakat in zakat institutions. This research uses a qualitative approach with literature study as the main method. The qualitative approach was chosen because it allows to deeply explore abstract concepts such as Islamic accounting, zakat, and financial management, as well as their interconnections. Based on the findings of this study, it can be concluded that Islamic accounting has a crucial relationship and role in the management of zakat. The application of sharia principles such as al-amana, al-adl, and al-khas in zakat accounting not only ensures transparent and accountable fund management, but also increases public trust in zakat institutions. Good accounting practices such as segregation of funds, preparation of transparent financial statements, and independent audits are key in realising effective and efficient zakat management.

Evaluasi Penggunaan Sistem Akuntansi Pengeluaran Kas Pada Usaha Mikro Kecil Dan Menengah Mealsmound.Id Pati

Mealsmound.Id is one of the UMKM in Pati District, Pati Regency. Mealsmound.Id UMKM operates in the trading sector which sells a variety of contemporary food desserts. The income earned by these UMKM every month reaches around 30 million. However, this business does not yet have a good accounting system, so its financial reporting is not well structured and appears to be less effective and efficient. This research uses a case study method with a qualitative approach. This research was conducted at the Mealsmound.Id shop located in Pati District, Pati Regency. This research was conducted between May and August 2024. The results of this research state that Mealsmound.Id UMKM have not implemented a standard accounting system. UMKM Mealsmound.Id does not record frequent transactions in detail, UMKM Mealsmound.Id only records sales transactions. The process of establishing a new system at UMKM Mealsmound.Id consists of: (1) Cash In Form (2) Cash Out Form (3) Profit and Loss Report. The implementation that has been carried out is based on data obtained in June 2024, resulting in total revenue for 1 June to 25 June 2024 of IDR 13,228,500 with a cost of goods sold of IDR 32,203,500 and total costs or cash out of IDR 18,975,000.

Pengaruh Mekanisme Good Corporate Governance Dan Pengungkapan Akuntansi Lingkungan Terhadap Kinerja Keuangan Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021

This research aims to determine the mechanism of Good Corporate Governance and Environmental Accounting disclosure on Company Financial Performance. Good Corporate Governance in the proxy mechanisms consists of board of commissioners, board of directors, audit committee and institutional ownership. Data was obtained from annual reports of manufacturing companies in the basic industrial and chemical sectors for 2019 - 2021. The total population was 79 companies, using purposive sampling techniques obtained as many 159 samples. Data were analyzed using panel data regression. The research results show that the board of commissioners, board of directors, audit committee and institutional ownership have no effect on the company's financial performance. And also environmental accounting disclosures have no effect on the company's financial performance.

Accountings Implemented Evaluation on UMKM in Supporting Industrialization Program Bright NTB

Accounting plays an essential role in upturned UMKM, since with a good accounting registry and according to accounting default already been established therefore gets helps the small enterprises in taking the right decision, water down getting a credit from creditors , and gets to provide accurate information on time. Accounting constitutes to key to seeing the financial position and effort performance measurement that can spontaneously take benefit. This researcher utilizes descriptive research type qualitative to analyze data and information concerning all systems and their effort activity done by UMKM NTB bases SAK EMKM. Since a large part of UMKM hasn't applied an accounting system based on SAK UMKM, therefore accounting implementation of financial statement representation for UMKM is still unclear which is with document transactions that often happen deep in its effort. SAK UMKM was applied by UMKM at NTB in particular at Mataram City in term accounting. It is caused because agents of UMKM still utterly understood the importance of SAK UMKM, it because of ignorance of SAK UMKM and its reduced socialization or training of government or UMKM supporting institute

COST AND MANAGEMENT ACCOUNTING PRACTICES OF 4 AND 5 STAR HOTELS IN KONYA PROVINCE

In the tourism sector today, where competition is intensely felt and high risk and uncertainty are present, businesses need to effectively and efficiently use their resources to sustain their existence. Hotel busineses, established with high capitals, aim to increase their profitability by controlling costs in these challenging market conditions. Especially, hotel businesses facing situations such as seasonal fluctuations in demand and changing customer needs and expectations, need good management and accounting systems for both performance evaluation and strategic planning. At this point, the presence of management accounting, which provides all the financial and non-financial information needed by the managements and affects decision-making, is of great importance for hotel businesses. Thus, the aim of this study is to examine the management accounting practices of 4 and 5-star hotel businesses in Konya province and to determine their current situation. According to the findings of the research, it has been determined that 50% of the hotel businesses have a separate management accounting department, and 58.3% have a separate cost accounting department. In terms of costing approaches, 66.7% have adopted activity-based costing, 58.3% have adopted full costing approach, and the standard costing approach, at 33.3%, is relatively lower compared to others. Moreover, it has been found that the use of actual costing, budgeting activities, performance evaluation methods, and strategic management accounting practices have a high level of benefit for the businesses.

Internal Control System

This article discusses how important internal control is for accounting information systems. An internal control system is the responsibility of a company's management, a responsibility that includes creating and maintaining it in accordance with the company's needs. The research method used in writing this article is library research. The data collection technique used is library study, namely data collection is carried out by reviewing reference books in the library. The type of data used is secondary data in the form of books related to the discussion. Data analysis uses descriptive methods, namely describing research results and then drawing conclusions. The conclusion drawn from this article is that to create internal control within the company, it is necessary to obtain quality employees who are in accordance with their responsibilities. The responsibility for developing and operating good internal accounting controls within the company lies in the hands of top management, because the management of funds from company owners is in the hands of top management. In this case, internal control has an important role in company management.

Sistem Informasi Akuntansi dan Penggunaan Teknologi Informasi Akuntansi terhadap Kinerja Manajerial

This study aims to determine the effect of accounting information systems and the use of accounting information technology on managerial performance in banking in Bukittinggi City. This study was conducted at banks in the city. In this study, 35 questionnaires were distributed and 35 questionnaires were processed in this study. The type of data used is primary data. The results of this study indicate that the Accounting Information System partially has a t count of 3.272> t table 2.03011, with a significance of 0.003 <from a significance level of 0.05 which states that a good accounting information system will produce good information and improve managerial performance. The use of Accounting Information Technology has a t count of 4.126> t table of 2.03011, with a significance of 0.000 <from a significance level of 0.05, the use of Accounting Information Technology has a partial effect on Managerial Performance. Simultaneous test that Accounting Information System and Use of Accounting Information Technology have Fcount value of 76.861> Ftable 3.29 with a significant level of α = 0.05 so that Accounting information system and use of accounting information technology have a simultaneous effect on managerial performance. The value of the determination coefficient test of the adjusted R Square value is 0.817, this means that 81.7% of the Managerial Performance change variable can be explained or influenced by the variables of Accounting Information System and Use of Accounting Information Technology, while the remaining 18.3% is explained by other variables that are not studied

The Effect of Using Accounting Information, Business Manager Interest and Level of Understanding on the Success of Small and Medium Enterprises (Study on Culinary Business of Cirebon City)

Based on the phenomenon that accounting practices in SMEs are still very low, but financial management in SMEs should require good accounting skills by the business owner. The required application system is the Accounting Information System. The object of this study is the Culinary SMEs in Cirebon City, West Java.The population in this study is culinary business owners in Cirebon City, West Java, which is as many as 1075 culinary entrepreneurs according to Cirebon Satu Data 2022. While the sample in this study was set at 92 culinary entrepreneurs with sampling measured using a formula to determine the sample size (Yamane, 1970) Purposive sampling is the sampling strategy utilized in this study. SMEs with historical business management records meet the sample requirements. Primary data are the data type employed in this investigation. The utilization of accounting information has been shown to positively impact the success of culinary SMEs in Cirebon City, West Java, according to the results of the hypothesis test that was conducted. The attainment of corporate success is significantly influenced by accounting information. Among other things, planning and supporting decision-making in corporate management are two areas in which accounting information may help. It is clear from the discussion's outcomes that using accounting information has an impact on a company's ability to succeed in.

SISTEM AKUNTANSI PENGELUARAN KAS PADA PT PRATAMA MITRA SEJATI JAKARTA

A company implements an internal control system to support running its business. The application of the accounting system is applied according to the situation faced in assisting the company in providing the data and information needed by management in making decisions, carrying out supervision and operating the company efficiently. One system that requires extra supervision is cash. Cash requires special attention, because it is easily transferable and ownership cannot be proven, therefore internal control over cash disbursements is required. The formulation of the problem put forward in this paper is about the accounting system for cash disbursements at PT Pratama Mitra Sejati Jakarta. This research aims to determine the accounting information system, especially the existing cash receipts system of PT. Pratama Mitra Sejati Jakarta with the company's theory and SOP. This research uses qualitative research using data collection techniques and literature and field studies by means of observation and interviews. The results of the research carried out can be concluded that PT. Pratama Mitra Sejati Jakarta has a fairly good Cash Disbursement Accounting System.

Implications of Entrepreneurship and Simple Accounting Knowledge of Endek Crafting MSMEs on Economic Improvement and Preservation of Bali Culture

Riches Indonesian culture is abundant has push development various product in almost all area with varied styles.? One of from inheritance valuable Balinese culture historical, cultural, and economic is cloth endek. However, with changing times and styles modern living, fabric endek start threatened extinct. Study This highlights two problems main in industry endek in Bali: lack of Skills entrepreneurship and knowledge good accounting, as well low ability recording finance. Research methods applied? is qualitative, with focus on the cause decline amount craftsman endek in Klungkung and efforts regeneration through interaction with generation young. Research result show that potency industry endek in Klungkung For increase economy local and preserving Balinese culture is huge, however lack of participation generation young become challenge main. Skills entrepreneurship and knowledge accountancy identified as solution potential for overcome challenge this. Collaboration between government, community local, and craftsmen required for give support, training, and promotion necessary for the industry endek can Keep going develop and become asset important in preservation Balinese culture.

Boundaries, barriers, or bridges? Unraveling the integration of doctoral students in the accounting academic community

ABSTRACT We aim to understand how the accounting academic community shapes and socializes doctoral students. From a critical-qualitative stance, the analyses found support in Étienne Wenger’s Social Learning Systems, focusing on the relationship between doctoral students’ socialization and the accounting academic community – understood as a Community of Practice (CoP). Our findings indicate that doctoral students, as Legitimate Peripheral Participants, do not become central members due to imposed communitarian limits. These limits work as an impediment to the relationship between the individual and the CoP. Some participants indicated a loss of meaning and episodes of epistemic violence that (re)produce community limits that define the ‘good accounting academic’, among other aspects, regarding boundaries and power dynamics. We contribute to expanding the discussion on Social Systems of Learning and CoPs by presenting empirical evidence of the barriers between CoPs and the professional socialization process.

Creativity The Relationship Between Student Creativity And Accounting Learning Outcomes Of Accounting Department Students Of Smk Negeri 21 Jakarta

Law Number 20 of 2003 regulating the National Education System serves as the basis for regulations governing education in Indonesia. The curriculum implemented in Indonesia is always being updated and improved according to community needs. At school children are trained to only look for one answer to a problem. Answers must be single and uniform, according to what the teacher wants. The creativity achieved by students after participating in accounting learning activities is generally used as a parameter for success in learning accounting itself. Until now, the condition of accounting teaching is not as expected, criticism and highlights are still being expressed Creativity in good accounting teaching and learning means that teachers must be able to create an atmosphere that makes students enthusiastic about the problem. Teachers need to help activate students to think, because basically teachers are facilitators who encourage students to learn independently as best as possible. In this case, it also plays a role as a consultant in helping students plan activities and teachers should be able to accept differences between students in their ability to think of new ideas and in the speed of completing assignments given by their teacher

The Influence of Good Corporate Governance and Accounting Conservatism on Tax Avoidance (Empirical Study of Mining Companies Listed on the Indonesian Stock Exchange for the Period (2017-2020)

Tax is one of the state's rights which is coercive towards society. Income from the state can be increased through the tax system implemented in society. Potential sources of revenue come from the tax revenue system that has been implemented. The purpose of this writing is to analyze the influence of good corporate governance and accounting conservatism on tax avoidance. The type of research used is quantitative. The significance value obtained is 0.008 <0.05, this means that tax avoidance is influenced by accounting conservatism, audit committees, independent commissioners, and institutional ownership. The Adjusted R2 value obtained is 0.331, meaning the contribution of accounting conservatism, audit committee, independent commissioners and institutional ownership is 33.1%.

PENERAPAN PENCATATAN KEUANGAN PADA INDUSTRI KECIL RUMAHAN

The 2020 economy is heavily influenced by economic and political conditions. Indonesia is a developing country that does not rule out the possibility of technology that provides convenience, such as completing daily tasks which used to be the responsibility of each individual in completing daily routines. Because of the various activities that cause time to be limited, washing clothes becomes a problem for everyone, so they decide to do laundry in the laundry. However, there are currently many laundry businesses that have gone bankrupt. This is because there is a lot of competition that occurs in these businesses, such as poor service and financial management systems. So it is proven based on phenomena in the field showing that the perpetrators of clothing laundry entrepreneurs do not understand good and correct accounting records, they consider the recording to be too complicated to carry out and only do very simple records and perform rough calculations with the system. clothes laundry business finances with other businesses. Small and medium-sized enterprises (SMEs) are identical with the lack of awareness to carry out bookkeeping properly in the business world. With a lack of knowledge in bookkeeping, it automatically prevents them from carrying out financial bookkeeping activities. This study aims to determine the application of financial records in small home-based industries and to find out the extent to which laundry entrepreneurs understand accounting. The method used is a qualitative method to explore and explain the application of financial records in small cottage industries. Based on the observation that it was found that entrepreneurs were able to make financial records according to their own knowledge and understanding and had not applied the Statement of Financial Accounting Standards (PSAK) entrepreneurs made notes on their business financial statements according to their needs and abilities, this was done because they thought how their business would survive. and to grow and increase their income

Perancangan Sistem Informasi Akuntansi pada Toko Gomart Bengkalis

The Gomart Bengkalis Store Accounting Information System is designed so that stores can calculate and record sales in accordance with good accounting principles and produce accurate, fast and precise information. Accounting information systems produce information such as inventory reports, cash inflow and outflow reports, and daily sales reports. This is especially important for shops that monitor company productivity and ensure that previously manual tasks are replaced with automated tasks. Practical, and database storage. More secure than previous systems. The information system design is implemented in the form of a web-based system and database that allows users to post journals, which are then processed by the computer system to produce the required information. The method used in this research to design this information system the SDLC method

PENERAPAN SISTEM AKUNTANSI PADA PT LAPAK NIAGA GROUP

The accounting information system in the accounting cycle stages is part of the overall accounting information system designed and implemented by the company. An effective accounting information system is also very important for the long-term success of a company. PT. Lapak Niaga Group is a company that operates in the manufacturing sector, namely producing curtains, bed sheets and bed covers. Judging from its business activities, PT. Lapak Niaga Group is a complex business entity so it requires a good accounting information system to support its activities. The purpose of this research is to find out how best to implement the Accounting Information System in the accounting cycle at PT. Lapak Niaga Group runs according to correct procedures. The research approach used in this research is qualitative, with the scope covering PT. Lapak Niaga Group as the object and subject of research are the parts involved in the company's accounting system. The unit of analysis in this research is the implementer of the income accounting system at PT. group trading stall. From this research it can be concluded that the application of the Accounting Information System in the Revenue cycle at PT. Lapak Niaga Group is not yet fully capable. This can be seen from the fact that there are still multiple roles played by several functions in the organization. The most striking dual role is in the accounting department where in the company the cashier functions as cash receiver, recorder and report preparer.

Analysis of Internal Control at N2 and POSPAY Pringsewu Post Office

Information technology is currently experiencing a very rapid development, companies in operating their business already use a computerized system to access all activities carried out by the company. An information system is a system that collects, controls, and manages data to extract information needed by users for specific purposes. A good accounting information system and internal control will help the company to achieve its goals. The purpose of this study was to analyze the internal controls on the N2 and SOPP Pospay systems applied at the Pringsewu branch post office, Lampung, Indonesia and discuss how internal controls on the use of accounting information systems at PT Pos Indonesia Pringsewu branch. This research uses a qualitative descriptive method. The theory used in this research is the Technology Acceptance Model (TAM) theory. The method used is descriptive qualitative with a case study approach because researchers want to explore information that can finally be drawn conclusions from a case. Data collection methods in this study are interviews, observation, and documentation. The results showed that the use of the N2 System and SOPP Pospay at the Pringsewu post office has not gone well in helping manage transactions. There are risks in using N2 and Pospay in recording the wrong amount of revenue, the document number is still manual so that there is fraud in recording it, the software often errors. Internal control that must be carried out by PT Pos KC Pringsewu is system improvement, separation of responsibilities for authorizing transaction recording.

Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Tata Kelola Keuangan Di BPJS Ketenagakerjaan Cabang Meulaboh

The purpose of this research is to determine the effect of implementing an accounting information system on financial governance at BPJS Employment Meulaboh Branch. Of course, the inappropriate implementation of a technology-based accounting information system is the cause of delays in the process of disbursing guarantee funds. A similar condition also occurred during the COVID-19 period, when BPJS Employment had difficulty managing its finances due to the lack of a good accounting information system. By utilizing unstructured interviews and direct observation at the Meulaboh branch of BPJS Employment, the researcher used qualitative descriptive methods in the research. The research findings show that good financial governance has a beneficial influence on the accounting information system, this can be seen from the existence of the Fun Shop at BPJS Employment Meulaboh Branch. The reason is, Lapak Asik makes it easy to distribute funds for participants and provides transparency regarding the procedures for distributing funds at the Meulaboh branch of BPJS Employment. The obstacle experienced in implementing the accounting information system in the form of Lapak Asik is that employees cannot differentiate between genuine and fake files because all files are sent in files, and there are still many participants who are technologically illiterate.

PENGARUH TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI, UMUR USAHA, PENGALAMAN USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI

A good accounting information system can help large and small companies grow. MSMEs in Karawang Regency rarely use accounting data. It is common knowledge that MSME members lack the skills to utilize accounting data to manage their money well. This research aims to examine differences in demographic parameters including education level, accounting knowledge, business age and business experience in Karawang. The analytical method used in this research is a quantitative data analysis method using the multiple linear regression method. Owners of micro and small companies in the Karawang region of Indonesia registered with the Cooperative Service are represented in the research sample population. The sampling method was used to collect samples using the Slovin method. Hypothesis testing uses a partial test (t test) simultaneous test (f test) coefficient of determination test. This research shows that there is a relationship between level of education, level of accounting knowledge, age of business and use of accounting information. Partial and simultaneous test results show that business experience, education level, accounting knowledge, business age influence the use of accounting information