Indonesia Accounting Journal (IAJ)
Jurnal yang diterbitkan oleh Universitas Sam Ratulangi
Indonesia Accounting Journal (IAJ)
Indonesia Accounting Journal (IAJ) is a double blind peer-reviewed journal that is published by the Accounting Profession Program (or Program Studi Pendidikan Profesi Akuntansi-PPAk), Economics and Business Faculty, Sam Ratulangi University. Indonesia Accounting Journal (IAJ) publishes articles written in either Indonesian or English languages in the fields of accounting or finance studies.
Bidang: Keuangan, Perbankan, Akuntansi & Ekonometrika
Akreditasi: Tidak terakreditasi.
Artikel
1–20 dari 40 hasil.
-
• Desember 2020 Indonesia
Bahasa Indonesia
The objective of this study is to test the influence of inflation rates, interest rates, liquidity rates proxied by the finance to deposit ratio, and profit sharing rates to the amount of mudharabah d... -
Faktor-faktor yang mempengaruhi keandalan dan ketepatan waktu pelaporan keuangan pada Organisasi Perangkat Daerah Kabupaten Sumbawa Barat Download• Desember 2020
English
This study aims to provide empirically the effect of the human resources quality, utilization of information technology, accounting internal control, and financial control on reliability and timelines... -
Pengaruh kompetensi aparatur desa, sistem pengendalian internal, pemanfaatan teknologi informasi dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa Download• Desember 2020
Bahasa Indonesia
Accountability of village funds management is the responsibility of the village officers. Village officers should have good competency. Its can help village officer to manage village funds. Another th...
-
Penentuan harga pokok produksi dengan menggunakan metode full costing pada Pembuatan Rumah Kayu (Studi kasus pada CV. Rajawali Tunggal Perkasa- Woloan 1 Utara) Download• Januari 2020
Bahasa Indonesia
The main cost of production was a direct and indirect amount of expenses and burdens, to produce goods or services under the right conditions and conditions for which they could be used or sold. This ...
-
Analisis penerapan standar akuntansi pemerintahan untuk belanja pada Dinas Kesehatan Kota Manado Download• 2020
Bahasa Indonesia
Government Accounting Standards is an accounting standard established to increase transparency in the management of state finances so that the use of state finance becomes more targeted and avoids var...
-
Analisis pengaruh biaya kualitas dalam meningkatkan profitabilitas perusahaan PT. Putra Karangetang Download• 2020
Bahasa Indonesia
Measuring quality qualitatively gave rise to the term quality cost. Quality costs at PT. Putra Karangetang turned out to have a considerable influence on the profitability of the Company, where by all...
-
Penerapan sistem informasi akuntansi manajemen terhadap pengendalian kualitas produk pada Holland Bakery Manado Download• 2020 Indonesia
Bahasa Indonesia
Holland Bakery is a brand for modern bakery franchise networks with premium quality. Holland Bakery was first established in 1987 in Jakarta, under the auspiece of PT. Mustika Citra Rasa. Holland Bake...
-
Pengaruh kewajiban kepemilikan NPWP, pemeriksaan pajak dan penagihan pajak dalam upaya peningkatan penerimaan pajak pada Kantor Pelayanan Pajak Pratama Kotamobagu Download• 2020
Bahasa Indonesia
Taxes are a source of state revenue that is very important because it has a great influence on national development. To achieve the optimal tax revenue, countries need to implement various efforts thr...
-
Analisis pengelolaan dana desa studi kasus di Kecamatan Tatapaan Kabupaten Minahasa Selatan Download• 2020
Bahasa Indonesia
Dana desa adalah dana yang bersumber dari Anggaran Pendapatan dan Belanja Negara yang diperuntukan bagi desa yang ditransfer melalui Anggaran Pendapatan dan Belanja Daerah Kabupaten/Kota dan digunakan...
-
Analisis penerapan pajak restoran pada penjualan (Studi kasus Rumah Makan Geprek Jo Manado) Download• 2020
Bahasa Indonesia
The tax is a compulsory contribution of citizens to the government and is imposed on the public based on the provisions of applicable law. Consideration of the cost of goods sold for a product and how...
-
Analisis retribusi pelabuhan dalam upaya peningkatan Pendapatan Asli Daerah (PAD) di Kota Sorong Download• 2020
Bahasa Indonesia
Regional original income is the original source of regional revenue extracted in the region which is used for the basic capital of the regional government in financing development and regional efforts...
-
Penerapan Total Quality Management terhadap produk cacat pada PT. Sinar Pure Foods International di Bitung Download• 2020
Bahasa Indonesia
Total quality management is a philosophy that requires changes in behavior at all levels of the organization with attention on the importance of consumer satisfaction. Or in other words, the improveme...
-
Perhitungan tarif kamar hotel menggunakan activity based costing pada Hotel Sapadia Kotamobagu Download• 2020
Bahasa Indonesia
This research was conducted with purpose to compare the determination of hotel room rates by determining the cost of production issued by the company, in determining existing hotel room rates. The hot...
-
Eksplorasi dimensi spiritual dalam praktik pelaporan akuntansi sosial dan lingkungan di Bali Download• 2020 Indonesia
Bahasa Indonesia
Social and environmental accounting has attracted growing attention from companies in Indonesia as these companies face an increasing pressure to report their social and environmental responsibilities...
-
Pengaruh kompetensi aparat dan komitmen organisasi terhadap implementansi Sistem Akuntabilitas Kinerja Instansi Pemerintah Download• 2020 Indonesia
Bahasa Indonesia
Employees with a good understanding of the functions, duties and having sufficient competence will foster a high commitment to the agency in this case the task of implementing SAKIP. The purpose of th...
-
Penerapan Informasi Akuntansi Diferensial dalam Pengambilan Keputusan Manajemen pada UMKM Gilingan Padi Mekar Sari Desa Kosio Kecamatan Dumoga Tengah Download• 2020Differential accounting information is one of the information needed by the management of a company in planning and decision making, especially accept or reject for special orders, which will help man...
-
Analisis Penerapan PSAK 23 Tentang Pendapatan Jasa Pasien Jaminan Kesehatan (JKN) Menurut Standar Akuntansi Keuangan terhadap Tarif Rumah Sakit Gunung Maria Tomohon Download• 2020Internal control is important for company operational, especially for cash receipts and disbursements. The effective internal control of cash receipts and disbursements can prevent and detect the misa...
-
Analisis Perkembangan Kemampuan Keuangan Daerah pada Pemerintah Provinsi Sulawesi Utara Tahun Anggaran 2014-2018 Download• 2020 IndonesiaThis study aims to determine how the development of regional financial capability in the North Sulawesi provincial government from its level of independence, level of dependency, decentralization rati...
-
Evaluasi Pelaksanaan Belanja Modal pada Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara Download• 2020 IndonesiaCapital expenditure is a government activity that is to add fixed assets with a useful life of more than one fiscal year. Presidential Regulation Number 16 Year 2018 serves as a guideline for each age...
-
• Oktober 2019 Indonesia
Bahasa Indonesia
This study aims to test and obtain empirical evidence on the influence of accountability, competence, task complexity, and organizational culture on auditor performance. Respondents in this study are ...