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All Journal E-Journal Cano Ekonomos Jurnal Analisa Akuntansi dan Perpajakan Accounting and Business Journal AKPEM : Jurnal Akuntansi Keuangan Dan Akuntansi Pemerintahan
Arma Yuliza
Fakultas Ekonomi Universitas Pasir Pengaraian
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENERAPAN PSAK NO. 50 (REVISI 2006) DAN PSAK NO.55 (REVISI 2006) PADA PT. BANK RIAU KEPRI CABANG PEMBANTU UJUNG BATU Yuliza, Arma
E-Journal Cano Ekonomos Vol 2, No 1 (2013)
Publisher : E-Journal Cano Ekonomos

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (21.971 KB)

Abstract

PSAK No. 50 (Reviseing 2006) arranging about monetary instrument expression and presentation. PSAK No. 55 (Reviseing 2006) arranging about confession and measurement of monetary instrument. Matter which enough krusial from both the PSAK to bank is that credit as bank asset classified at "And Receivables Loan" which its of him is by cost amortized, this matter bring consequence that credit value (in this case bank asset) will influence by projection of cashflow of asset. This research aim to to know how applying of PSAK No. 50 (Reviseing 2006) and PSAK No. 55 (Reviseing 2006) at PT. Bank of Riaukepri Ministrant Branch Tip of Stone which is have location to in Road;Street General of Sudirman District Of Back Part Stone Sub-Province of Rokan Pate;Upstream by using descriptive method. From result of research known that PT. Bank of Riau Ministrant Kepri Branch of Ujungbatu have applied PSAK No. 50 (Reviseing 2006) and PSAK No. 55 (Reviseing 2006) effectively dated 1 January 2012 pursuant to released by Indonesia Bank.
AKUNTANSI PENERIMAAN KAS DAN PENGELOLAAN KAS PADA PT. BANK RIAU KEPRI CABANG PEMBANTU KOTA TENGAH Yuliza, Arma
E-Journal Cano Ekonomos Vol 2, No 1 (2013)
Publisher : E-Journal Cano Ekonomos

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (21.971 KB)

Abstract

Cash represent most fluent asset in meaning often change because most company transaction relate to cash. Accountancy cash inflow and management of cash represent one of the activity of routine an company. This research is executed by at PT. bank of Riau ministrant Branch kepri of Middle Town. This Research use descriptive method that is data obtained is hereinafter compiled by aspect and of pursuant to relevant theory with problems. From result of research which have can know that especial source of obtained cash inflow come from society deposit and prima facie management is gift of credit, especially to assist middle economic society under. Pursuant to research which is writer do at PT. Bank of Riau Ministrant Kepri Branch of Middle Town indicate that acceptance and management of cash have walked better, fluent and effective. But still there are some other comparison which caused by the lack of accuracy in making of budget so that happened difference which far.
DETERMINAN DIGITALISASI PAJAK MELALUI NIAT PERILAKU Jufri, Nurhayati; Yuliza, Arma; Yulian Mela, Fefti; Nofrianty, Nofrianty
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 2 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i2.9099

Abstract

This research aims to analyze the influence of the Self Assessment System, Click, Call and Center, Hedonic Motivation and Facilitating Conditions on Tax Digitalization with Taxpayer Behavioral Intentions as an Intervening Variable, on Individual Taxpayers registered at KP2KP Pasir Pengaraian, Rokan Hulu Regency. The data source is primary data obtained from distributing questionnaires. The data analysis method uses the Structural Equation Modeling (SEM) model with the Partial Least Square (PLS) approach. The research results show that Click, Call and Center have an effect on Tax Digitalization while Self Assessment System, Hedonic Motivation and Facilitating Conditions have no effect on Tax Digitalization. Keywords: Self Assesment System, Click, Call and Center, Hedonic Motivation, Facilitating Condition, Tax Digitalitation and Behavior Intention
Differences In Stock Trade Frequency Due To Announcement Of Large-Scale Social Restrictions (Psbb) Due To Covid-19 In Transportation Companies Listed On The Indonesia Stock Exchange yuliza, arma
Accounting and Business Journal Vol 5 No 2 (2023): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v5i2.4681

Abstract

The aim of this research is to find out whether there is a difference in the trading frequency of transportation companies before and after information regarding the announcement of Large-Scale Social Restrictions (PSBB). The population of this research is all transportation companies listed on the Indonesia Stock Exchange for the 2020 period. The sampling technique uses the purposive sampling method. The test equipment used in this research is the Paired Sampe Test T-Test. The research results show that there is a significant difference in trading frequency between before and after information regarding the announcement of Large-Scale Social Restrictions (PSBB).
The Impact of Green Accounting Implementation On Profitability Yuliza, Arma; mela, Fefti Yulian
Accounting and Business Journal Vol 6 No 2 (2024): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v6iNumber 2.4818

Abstract

The purpose of this study is to determine the effect of implementing green accountin to profitability company mining in Indonesia 2019 period – 2021. Data secondary used in the research was obtained from report annual company mining in stock Exchange Indonesia year 2019 – 2021. Method Which used is method quantitative with population size is 43 company. Saturated sampling method is used in this study. So that the data obtained as much as 129 for three years starting from 2019-2021.
Managerial Ownership Moderates The Relationship Between Ios And Stock Price Yuliza, Arma
Accounting and Business Journal Vol 4 No 2 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i2.4828

Abstract

This study was conducted at the Indonesian Stock Exchange with the aim of determining the ability of managerial ownership to moderate the relationship between investment opportunity sets and stock prices. Investment opportunity sets were assessed using three Market to book value of equity (MVE) ,Book to market value of assets (MVA), Earnings to price ratios (EP) and Managerial Ownership (MO). This research is descriptive quantitative conducted using secondary data obtained from the official website of the Indonesian capital market and the official website of the sample companies. Data analysis was conducted using multiple linear regression analysis with the value of the moderation variable using the interaction between the independent variable and the moderation variable. From the results of the data analysis that has been carried out, it was obtained that managerial ownership was not able to moderate the relationship between the investment opportunity set and stock prices.
Pengaruh Profitabilitas, Opini Audit, Ukuran KAP Dan LamanyaPerusahaan Menjadi Klien KAP Terhadap Audit Delay Tahun 2015-2017 Mulyani, Lanjar; Yuliza, Arma
AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan Vol. 1 No. 2 (2019): AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan (Desember 2019)
Publisher : Program Studi Akuntansi Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (127.412 KB) | DOI: 10.30606/akpem.v1i2.198

Abstract

Audit Delay merupakan rentan waktu yang dibutuhkan auditor untuk menyelesaikan laporan audit atas laporan keuangan tahunan perusahaan diukur daritanggal berakhirnya tahun buku laporan keuangan hingga tanggal terbitnya laporanauditor independen. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, opiniaudit, ukuran KAP, dan lamanya perusahaan menjadi klien KAP terhadap audit delaytahun 2015-2017 (Studi pada 50 Most Active Stock By Tranding Volume). Penelitian inimerupakan penelitian kuantitatif. Sampel dalam penelitian ini terdiri dari 48 perusahaandengan menggunakan Teknik Purposive Sampling. Analisis data yang digunakan adalahanalisis kuantitatif yang diperuntukkan bagi data yang besar dan berwujud angka,diantaranya analisis regresi logistik dan uji regresi linier berganda dengan bantuankomputer melalui program IBM spss versi 20. Hasil penelitian menunjukkan bahwa variabel ROA, ROE, dan lamanya perusahaanmenjadi klien KAP tidak memiliki pengaruh yang signifikan terhadap audit delay, sedangkanopini audit dan ukuran KAP memiliki pengaruh yang signifikan terhadap audit delay.Hasil pengujian simultan menunjukkan bahwa ROA, ROE, opini audit, ukuran KAP, dan lamanya perusahaan menjadi klien KAP secara simultan memiliki pengaruh yangsignifikan terhadap audit delay.
Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Pada Peternakan Usaha Kandang Ayam Abtar Sempurna Alam Di Serombou Indah Kecamatan Rambah Hilir Dodi, Dodi; Yuliza, Arma; Nurhayati, Nurhayati
AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan Vol. 7 No. 1 (2025): Akpem : Jurnal Akuntansi Keuangan dan Pemerintahan (Juni 2025)
Publisher : Program Studi Akuntansi Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/akpem.v7i1.3764

Abstract

Tujuan utama penelitian ini adalah mengkaji bagaimana Peternakan Ayam Abtar Sempurna Alam menghitung HPP menggunakan pendekatan biaya lengkap. Data dikumpulkan melalui observasi dan pemeriksaan dokumentasi keuangan peternakan sebagai bagian dari proses penelitian kualitatif. Hasil penelitian menunjukkan adanya perbedaan signifikan antara perhitungan HPP yang dilakukan oleh peternakan dengan perhitungan menggunakan metode full costing. Perhitungan HPP dengan metode full costing menghasilkan total biaya produksi yang lebih tinggi dibandingkan dengan perhitungan peternakan. Perbedaan ini menunjukkan adanya biaya produksi, baik variabel maupun tetap, yang tidak sepenuhnya diperhitungkan oleh pihak peternakan. Dampak dari perbedaan HPP ini juga terlihat pada harga jual. Harga jual ayam per kilogram yang ditetapkan oleh peternakan lebih rendah dibandingkan dengan harga jual yang direkomendasikan oleh metode full costing. Hal ini berpotensi menyebabkan peternakan tidak memaksimalkan keuntungan dan berisiko mengalami kerugian jika biaya produksi sebenarnya meningkat. Dengan demikian, penelitian ini menyimpulkan bahwa metode full costing memberikan gambaran yang lebih akurat dan realistis, yang sangat krusial dalam penetapan harga jual optimal untuk memastikan keberlanjutan dan profitabilitas usaha dalam jangka panjang 
Analisis Penerapan Sistem Informasi Akuntansi Pada Penerimaan Kas Dan Pengeluaran Kas Di Bumdes Kecamatan Rambah Shania, Shania; Yuliza, Arma; Nurhayati, Nurhayati
AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan Vol. 7 No. 1 (2025): Akpem : Jurnal Akuntansi Keuangan dan Pemerintahan (Juni 2025)
Publisher : Program Studi Akuntansi Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/akpem.v7i2.3768

Abstract

Penyelidikan ini berupaya untuk mengetahui dan menganalisis penerapan sistem informasi akuntansi pada proses penerimaan dan pengeluaran kas di Badan Usaha Milik Desa (BUMDes) Kecamatan Rambah, khususnya pada Badan Usaha Ekonomi Kelurahan (BUEK) Bina Utama. Fokus utama dari penyelidikan ini adalah mengoptimalkan penggunaan sistem informasi akuntansi agar dapat mendukung efektivitas dan efisiensi pengelolaan kas pada BUMDes. Penyelidikan ini menggunakan metodologi kualitatif dengan pendekatan deskriptif, dengan data yang dikumpulkan melalui observasi, wawancara, dan dokumentasi. Temuan penyelidikan mengatakan bahwa penerapan sistem informasi akuntansi pada BUMDes BUEK Bina Utama masih memiliki beberapa kelemahan, terutama dalam hal pencatatan manual, keterbatasan sumber daya manusia yang memahami sistem informasi, serta kurangnya pemanfaatan teknologi yang memadai. Akibatnya, diperlukan pengembangan dan optimalisasi sistem akuntansi yang terintegrasi, agar langkah pencatatan dan pelaporan keuangan dapat dilakukan secara lebih akurat, cepat, dan informasi transparan
Co-Authors Ali Usman, Ali Arliana -, Arliana Dodi, Dodi Jufri, Nurhayati Mela, Fefti Yulian Mulyani, Lanjar Nofrianty, Nofrianty Nurhayati Nurhayati Shania, Shania Sri Yunawati, Sri Yulian Mela, Fefti