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Pengaruh BOPO Terhadap Tingkat Bagi Hasil Deposito Mudharabah BUS Periode 2015-2019 dengan ROA Sebagai Mediasi
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 1
(2021)
The profit sharing rate for mudharabah deposits is a type of investment in rupiah or foreign currency which withdrawals are made at payment due date using the mudharabah (profit sharing) principle. The purpose of this study is to analyze the effect of Operating Expenses on Operating Income (BOPO) on the profit sharing rate of mudharabah deposits in Islamic commercial banks registered with the OJK in 2015-2019 through ROA as an intervening variable. The method of determining the sample using purp...
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Fraud Hexagon Theory dalam Mendeteksi Kecurangan Laporan Keuangan pada Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 1
(2021)
This study aims to examine and analyze the effect of hexagon fraud which is proxied by financial stability, financial targets, external pressure, cooperation with government projects, change of directors, ineffective monitoring, turnover of auditors, the ratio of total accruals to total assets, external auditors quality, and the company's existence towards fraudulent financial statements in banks listed on the BEI 2015-2019. The sampling method used was purposive sampling technique and obtained...
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Sistem Informasi Akuntansi Persediaan Bahan Baku Socket Helm Berbasis Vb.Net Pada PT Global Indotech Industry
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 1
(2021)
The implementation of activities in PT Global Indotech Industry has run quite well but has not used a computer-based system to check and calculate raw materials. As the author observed, it turns out there are still problems that occur in checking and calculating the raw material supplies of helmet sockets, such as miscalculating raw material stocks and slow checking of stock availability of raw materials, so that it will disrupt scheduled production systems and can harm the company. Based on the...
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Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan, Dan Profitabilitas Terhadap Manajemen Laba
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 1
(2021)
This study aims to measure the effect of tax planning, deferred tax assets and profitability on earnings management in manufacturing companies. This research is a quantitative research. The data used in this study are secondary data obtained from annual financial reports. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The sample in this study was selected using purposive sampling technique, namely samples selected based on...
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Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Investasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 1
(2021)
The research goals to obtain information and empirical evidence of the influence of factors that affect the timeliness of corporate financial reporting. The variables used in this study are the leverage, profitability, and company size as independent variables, while the timeliness of financial reporting as the dependent variable. The population in this study are investment sub-sector companies listed on the Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx...
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Procurement, Goods, Input Perancangan Sistem Infromasi Pengadaan Barang Berbasis Web Pada PT. Sintas Kurama Perdana Karawang
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 1
(2021)
PT Sintas Kurama Perdana is the first formic acid producer in Southeast Asia. Inventory of finished goods is an important component in supporting the company's operational activities through sales activities. This research method uses qualitative methods by gathering various information and data needed to complete the inventory recording report. The procurement records inventory and invoices still using manual, which makes the process of releasing finished goods less effective. In this case so t...
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Sistem Informasi Akuntansi Perhitungan Kredit Pemilikan Rumah Pada Bank Bjb Syariah Karawang Berbasis Vb.Net
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 1
(2021)
Bank BJB Syariah Karawang provides Loans and KPR. Loans and mortgages are Bank products in which the Bank provides a sum of money to lend to customers, with interest giving, but only a small proportion of them know the interest calculations or called Sharia-Buying when taking credit, whether it is a home loan or vehicle. The methodologi that the authors use in the writing of this thesis include the method of identification and system design. System identification includes organization identifica...
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Pengaruh Kualitas Sumber Daya Manusia, Komitmen Organisasi, Dan Insentif Terhadap Implementasi Standar Akuntansi Pemerintah Berbasis Akrual (Studi Pada Perangkat Daerah Kota Surabaya)
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 1
(2021)
Penelitian ini bertujuan untuk menguji pengaruh kualitas sumber daya manusia, komitmen organisasi, dan insentif terhadap penerapan SAP berbasis akrual pada kantor dan instansi Pemerintah Kota Surabaya. Sampel yang digunakan dalam penelitian ini berjumlah 26 perangkat daerah yang terdiri dari 104 pegawai yang bekerja pada 26 Perangkat Daerah dan Pemerintah Kota Surabaya, namun data yang berhasil dikembalikan dan diisi hanya 95 responden dan disusun secara purposive sampling. Teknik analisis data...
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PENGELOLAAN KEUANGAN DESA DI DESA JEMBRAK KECAMATAN PABELAN KABUPATEN SEMARANG
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 1
(2021)
This study attempts to describe how the stages of planning in village financial management in Jembrak Village in Pabelan District, Semarang Regency. This research was carried out because of the phenomenon in the field which showed that the delivery of APB Village from the village to the District still often experienced delays. This research method is descriptive with a qualitative approach. The informants of this study consisted of 5 village employees in the Jembrak Village District, Pabelan Dis...
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ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP FUNGSI PENERIMAAN KAS PADA RUMAH SAKIT ORTHOPEDI DAN TRAUMATOLOGI SURABAYA
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 1
(2021)
The purpose of this research is to analyze the internal control system in Orthopedic and Traumatology Hospital of Surabaya by comparing it with the internal control system brought up by COSO (Committee of Sponsoring Organizations). The research method used in this study is qualitative interpretive paradigm describing and understanding the events that occured based on the perspective and experiences of the subject researched directly. The data in this research are collected through interviews, di...
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