Jurnal Aplikasi Akuntansi http://jaa.unram.ac.id/index.php/jaa accounting, journal, accounting application en-US lukman.effendy@unram.ac.id (Lukman Effendy) lukman.effendy@unram.ac.id (Lukman Effendy) Mon, 23 Aug 2021 00:00:00 +0000 OJS 3.1.2.1 http://blogs.law.harvard.edu/tech/rss 60 IMPLEMENTASI METODE FIFO DALAM PERHITUNGAN NILAI PERSEDIAAN PADA PT.X DISTRIBUTOR MAKANAN DI JAWATIMUR http://jaa.unram.ac.id/index.php/jaa/article/view/103 <p><em>Inventory is a set of assets held for resale. The assessment of the value of inventories has an important role in two financial reports at the same time, namely in the presentation of the balance sheet and the exposure in the income statement. In general, the inventory valuation method is divided into three, namely First In First Out, Last in First Out and Average. PSAK No. 14 states that except for companies that have inventories that are specially produced and cannot be replaced with other inventories, these inventories are usually valued using the First In First Out method. PT X is a snack food distributor company in East Java which conducts an inventory assessment using the Last In First Out method, which is not in accordance with the exposure of PSAK No. 14. This research was conducted using a descriptive qualitative method. This study aims to present the results of the implementation of the First In First Out inventory valuation method at PT X. The results of this study explain that the implementation of the First In First Out valuation method can provide a more reasonable exposure to inventory valuation because companies with inventory classified as easily damaged such as PT X, the First In First Out method can provide inventory valuation exposure that is adjusted to the movement of goods in and out.</em></p> Annisa Rahmawati, Achmad Daengs GS Copyright (c) 2021 Jurnal Aplikasi Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 http://jaa.unram.ac.id/index.php/jaa/article/view/103 Mon, 23 Aug 2021 00:00:00 +0000 PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN http://jaa.unram.ac.id/index.php/jaa/article/view/106 <p><em>This study aims to test the effect of profitability, liquidity, and solvency to the audit opinion going concern. Testing was conducted at 125 sample of the company service sector listed on the Indonesia Stock Exchange (IDX) in the 2015-2019. This type of research is associative research that aims to know the effect of profitability, liquidity, and solvency on audit opinion going concern. The type of research data is quantitative data with secondary data obtained from the company’s financial statements accessed through the website official IDX and each sample company. Data processing techniques using logistic regression analysis methods with IBM SPSS software application 25. The result of this study indicate that profitability and liquidity have not significant effect on the audit opinion going concern, while but solvency has an significant effect on the audit opinion going concern. Research results can implications for corporate managers, auditors, investors, and creditors in making decisions and analyzing financial condition of the company that was threatened to get audit opinion going concern where it can establish the right policy for the condition.</em></p> Nely Anggraini, Herlina Pusparini, Robith Hudaya Copyright (c) 2021 Jurnal Aplikasi Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 http://jaa.unram.ac.id/index.php/jaa/article/view/106 Wed, 01 Sep 2021 02:49:59 +0000 RETURN PASAR MODAL DAN PASAR RAKYAT? http://jaa.unram.ac.id/index.php/jaa/article/view/98 <p><em>The value relevance according to Beaver (1968) is the explanatory power of accounting information, for example accounting earnings and book value are related to firm value represented by stock prices. The phenomenon is that many players from the capital market are carried out by the middle to upper class, even though on the other hand there are small investments that also generate returns, for example the traditional market. This study examines the differences in the value relevance of the capital market and the traditional market to obtain empirical evidence about the relevance of the value of stock returns between the capital market and the traditional market. This research was conducted around the scope of the Indonesian Capital Market (IDX) and Traditional Markets in the Mataram area. The results showed that the value of traditional market returns was more profitable than the capital market.</em></p> M Ali Fikri, Saipul Arni Muhsyaf, Nungki Kartikasari Copyright (c) 2021 Jurnal Aplikasi Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 http://jaa.unram.ac.id/index.php/jaa/article/view/98 Fri, 03 Sep 2021 01:44:43 +0000 REAKSI PASAR SAHAM PERUSAHAAN FARMASI SEBELUM DAN SESUDAH COVID-19 DI INDONESIA http://jaa.unram.ac.id/index.php/jaa/article/view/112 <p><em>The COVID-19 pandemic has had an impact on social and economic activities that have an impact on stock market conditions in the world, including Indonesia. This study identified differences in stock prices and stock trading volumes (TVA) of companies in the pharmaceutical sector before and after the announcement of the first COVID-19 case in Indonesia. The sample used is 10 pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX). The method used in this research is an event study using paired sample t-test. Based on the test results, there was a difference in prices before and after the announcement of the first COVID-19 case in Indonesia, but there was no difference in trading volume testing.</em></p> Kartika Pradana Suryatimur, Nibras Anny Khabibah Copyright (c) 2021 Jurnal Aplikasi Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 http://jaa.unram.ac.id/index.php/jaa/article/view/112 Fri, 03 Sep 2021 07:19:15 +0000 IMPLEMENTASI KEBIJAKAN AKUNTASI PEMERINTAH DALAM MANAJEMEN ASET TETAP SATUAN KERJA http://jaa.unram.ac.id/index.php/jaa/article/view/108 <p><em>Every fixed asset owned and/or controlled by the central government work unit is part of the state assets which will be presented in Financial Report of Central Government. Accounting for fixed assets to produce LKPP is carried out on a cash basis as regulated in Technical Bulletin 15 concerning Accrual-Based Fixed Asset Accounting. The formulation of the problem discussed is the implementation of accounting policies starting from the classification, recognition, measurement, depreciation, as well as the presentation and disclosure of fixed assets in government work units. The aim is to see the accuracy of the implementation of fixed asset accounting policies in government work units. The government work unit that is the object of research is the regional office of one of the ministries in Lampung Province. Research data retrieval is done by interview and document method.</em></p> Lugas Brillian, Agus Sunarya Sulaeman Copyright (c) 2021 Jurnal Aplikasi Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 http://jaa.unram.ac.id/index.php/jaa/article/view/108 Tue, 07 Sep 2021 01:59:08 +0000 PENGARUH CASH HOLDING DAN FINANCIAL LEVERAGE TERHADAP PERATAAN LABA (INCOME SMOOTHING) DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING http://jaa.unram.ac.id/index.php/jaa/article/view/113 <p>Tujuan dari penelitian ini adalah untuk menguji pengaruh cash holding dan financiallleverage terhadap perataan laba (income smoothing) dengan goodlcorporatelgovernancelsebagai variabel moderating. Penelitian ini menggunakan perusahaan manufaktur yang terdaftarldi Bursa Efek Indonesia (BEI) tahun 2017-2019 sebagai sampel. Sampel penelitian ini berjumlah 174 perusahaan yang dipilih dengan metode purpossive sampling, dengan periode pengamatan 3 tahun. Metode yang digunakan untuk menganalisis hubungan antar variabel adalah metode regresi logistik. Berdasarkan hasil penelitian dapat diperoleh simpulan bahwa cash holding tidaklberpengaruh terhadap perataan laba (income smoothing), financial leverage berpengaruh terhadap perataan laba (income smoothing), good corporate governance tidak mampu memperlemah pengaruh cash holding terhadap perataan laba (income smoothing), dan good corporate governance mampu memperlemah pengaruh financial leverage terhadap perataan laba (income smoothing).</p> Rahmasari Sari, Deni Darmawati Copyright (c) 2021 Jurnal Aplikasi Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 http://jaa.unram.ac.id/index.php/jaa/article/view/113 Tue, 14 Sep 2021 07:14:40 +0000 PENGARUH KEJELASAN SASARAN ANGGARAN , PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH (AKIP) (STUDI PADA ORGANISASI PERANGKAT DAERAH KABUPATEN ROKAN HILIR) http://jaa.unram.ac.id/index.php/jaa/article/view/111 <p>Penelitian ini bertujuan untuk menguji : (1) pengaruh kejelasan sasaran anggaran terhadap akuntabilitas kinerja instansi pemerintah daerah, (2) pengaruh &nbsp;&nbsp;pengendalian akuntansi terhadap akuntabilitas kinerja instansi pemerintah daerah, (3) pengaruh sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah daerah, (4) pengaruh pemanfatan teknologi informasi terhadap akuntabilitas kinerja instansi pemerintah daerah. Populasi dalam penelitian ini adalah 26 Organisasi Perangkat Daerah Kabupaten Rokan Hilir. Dalam penelitian ini, sampel yang digunakan yaitu berjumlah 51 Responden dengan menggunakan metode proportional stratified random sampling. Penelitian ini menggunakan data primer dengan meyebarkan kuesioner. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Alat analisis yang digunakan dalam penelitian ini adalah Stastistical Product and Service Solution (SPSS) versi 23.0. Hasil penelitian ini menunjukkan bahwa : (1) kejelasan sasaran anggaran berpengaruh terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan 0,000 &lt; 0,05, (2) pengendalian akuntansi berpengaruh terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan sebesar 0,000 &lt; 0,05, (3) sistem pelaporan berpengaruh terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan 0,000 &lt; 0,05, (4 ) pemanfatan teknologi informasi berpengaruh&nbsp; terhadap akuntabilitas kinerja instansi pemerintah daerah dengan tingkat signifikan 0,000 &lt; 0,05</p> Deni Harianto, Kennedy, Arumega Zarefar Copyright (c) 2021 Jurnal Aplikasi Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 http://jaa.unram.ac.id/index.php/jaa/article/view/111 Mon, 20 Sep 2021 03:53:50 +0000 FIRM VALUE PERFORMANCE: PROFITABILITY PERSPECTIVE AND CAPITAL STRUCTURE AT STATE-OWNED BANK http://jaa.unram.ac.id/index.php/jaa/article/view/110 <p><em>This study aims to determine the relationship and influence of profitability variables and capital structure on firm value toward BUMN's bank listed stated-owned enterprises 2014-2018 in Indonesia. The method of determining the sample is pooling data that examines the entire population and found as many as 4 companies using multiple linear regression with SPSS 23.0 analysis technique. Based on the results of the analysis found that profitability has a significant effect on firm value. Capital structure has no significant effect on firm value.</em></p> Kendri Nengah Sukendri, Ni Putu Ari Aryawati Copyright (c) 2021 Jurnal Aplikasi Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0 http://jaa.unram.ac.id/index.php/jaa/article/view/110 Mon, 18 Oct 2021 05:27:32 +0000