PERLAKUAN AKUNTANSI TERHADAP MAIN PRODUCT DAN BY PRODUCT SERTA PENGARUHNYA TERHADAP LABA UMKM KOPI BUBUK ISTIMEWA

This research huses descriptive equalitati veresearch. Special Ground Coffee UKM has not done by product accounting treatment. Where salesor profits from by-product shave not been included in the Profit/Lossreport. For this reason, there searc hersdescribe 4 accounting treatments that include sales or profit sfrom by-product sinto the financial statement sof the Special Ground Coffee UKM. There are 4 treatments thatare analyzed, namely 1) By-product streatedas other profit canincrease the total profit. For 2015 it canincrease profits by 30.44%, In 2016 it canincrease profits by25.53%, in 2017 it canincrease profits by3.37%, in 2018 it canincrease profits by 6.53% and in 2019 it can increase profits by 0.66%.2) Accounting treatment forby-product profi tincreases thema in product sales profit,whichcaninc rease the total profitin 2015 by 30.44%, 2016 by 25.53%, 2017 by 3.37% andin 2018 by 6.53%.3)The accounting treatment of by-product sales reduces the cost of goods soldf or the main products canin crease the total profit in 2015 by 57.81%,2016 by 61.33%, 2017 by 24.45%, 2018 by 29.27%, year 2019 canin crease profits by 19.31% from Rp.65,959,700 to Rp.81,742,100.4)The accounting treatmen tof by product profit reduces the total cost of producing the main product can in crease the total profit in 2015 by 30.44%, in 2016 by 25.53%, in 2017 by 3.37%, in 2018 by 6.53% from Rp.51,223,500 andin 2019 canin crease profits by 0.66%.

PENGARUH MODAL PSIKOLOGIS DAN PARTISIPASI ANGGARAN TERHADAP KEINGINAN UNTUK MEMBUAT SENJANGAN ANGGARAN

The study aimed at finding out the effect of psychological capital dan budgetary participation on the budgetary slack. The population are all of Kopertis in the Indonesia. There were about 84 respondents are budgetary team in Kopertis. The data were collected by using five instrument of questionnaries based on Likert-scales. Data quality test was made by using validity and reability. The hypotesis is tested using hypotesis T-Test. From the results of hypotesis tests it is concluded that (1) there was affect of psychological capital on the budgetary slack (2) there was not affect of budgetary participation on the budgetary slack.

PENGARUH SISTEM PENGENDALIAN KEUANGAN DAERAH DENGAN METODE VALUE FOR MONEY TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Kasus Pada BPKAD Kota Bengkulu)

This study aims to determine how much influence the regional financial control system has on the economy, efficiency, effectiveness on the quality of regional financial reports at BPKAD Bengkulu City. The research method uses data quality test, classical assumption test, multiple linear regression analysis, t test, F test, and the coefficient of determination. The results of the calculation obtained a multiple linear regression equation, namely Y = 3.329 + 0.255X1 + 0.588X2 + 0.111X3 + e, from the equation it means that there is a positive influence between the two variables. The coefficient of determination (R²) of 0.863 and Adjusted R Square of 0.852 indicate that the influence of the regional financial control system on the economy, efficiency, effectiveness on the quality of regional financial reports is very strong. Based on the t value obtained in the hypothesis test (t-test), it was obtained X1 with a tcount of 2.379 with a significant value of 0.023, for X2 for tcount of 5.461 with a significant value of 0.000, and for X3 for tcount of 2.332 with a significant value of 0.025, while the t-table value of 1.68830 (tcount> ttable). The hypothesis is accepted or a significant value <0.05. Based on the F value obtained in the hypothesis test (F-test), the Fcount is 75.644> Ftable is 2.87. The hypothesis is accepted or a significant value <0.05. This means that the regional financial control system with economy, efficiency, effectiveness has a significant positive effect on the quality of regional financial reports at BPKAD Bengkulu.

EFEKTIVITAS PROSES PEMBUATAN LAPORAN PERTANGGUNG JAWABAN BENDAHARA PENGELUARAN DENGAN SILABI

This study aims to determine the process of making a treasurer accountability report at the BPKP Representative Office of South Sumatra Province. The research design used is associative quantitative. With indicators in accordance with Law Number 17 of 2003 concerning State Finances Article 35 paragraph (2); Regulation of the Minister of Finance Number 190 / PMK.05 / 2012 concerning the Position and Responsibility of the Treasurer; and Regulation of the Director General of Treasury Number 03 / PB / 2014 article 3 paragraph 7 states that all revenues and expenditures as referred to in Article 30 paragraph 1 shall be made with the SILABI application. The results showed that, the LPJ treasurer-making process was in accordance with the guidelines for the money it managed. At the BPKP Representative Office for the Province of South Sumatra, they only appoint an Expenditure Treasurer, to manage finances based on the Budget Activity Plan (RKA). Experience, certification, workload and welfare attached to the Expenditure Treasurer are in accordance with regulations. Application of the Agency Treasury Report System (SILABI) updated version 19.0.5. dated 20 May 2019, available and easy to download, use friendly, and there are instructions for use. Thus, the making of the Accountability Report (LPJ) of the spending treasurer is in accordance with statutory regulations, efficient, economical, effective and transparent to report.

EVALUASI SISTEM INFORMASI AKUNTANSI ATAS PENJUALAN KREDIT PT. XYZ (DEALER RESMI MITSUBISHI CABANG SEMARANG)

This study to evaluate the application of accounting information system of credit sales in an effort to improve internal control that has been carried out by PT. XYZ (Mitsubishi Official Dealer Semarang Branch) is a company engaged in the trading business. The method used in this research is descriptive qualitative method using data collection techniques such as observation, interviews, and documentation. The results showed that the accounting information system of credit sales implemented by PT. XYZ (Mitsubishi Official Dealer Semarang Branch) has presented the information needed by the company precisely and accurately although there are still weaknesses that need to be addressed, like the separation of cash receipts and recording functions, and the separation of sales admin and stock admin functions. But overall internal control at PT. XYZ (Mitsubishi Official Dealer Semarang Branch) is adequate because it meets the elements of internal control.

ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN OBAT-OBATAN PADA RUMAH SAKIT AR BUNDA LUBUKLINGGAU

The hospital operational activities, medical supplies have the most frequent usage. To support medical supplies management that is effective and efficient, the management needs accounting information system of inventory that is more actual and adequate. The purpose of this research is to found accounting information system of inventory in AR Bunda Hospital. This method of research is a qualitative study by using descriptive approach. The sources of the data are primary data and secondary data. There are three ways in technique for collecting the data, namely observation, interview, and documentation. The result of the study found that accounting information system of inventory in AR Bunda Hospital are going well, but the are some weakness such as medical supplies procedure, multiply task head of pharmacy installation, the lack of some documents/form and the accounting records to support accounting informaton system of inventory.