bluuebunny/crossref_metadata_2025_split huggingface dataset:
Penerapan PSAK 24 (Revisi 2010) Atas Imbalan Kerja Perusahaan Go Public
Authors: Alfantoro David Tri , Hastoni Hastoni 
Published: August 2023

The purpose of this study was to determine how management policies in employee benefits and to determine whether the company's acoounting policies in accordance with PSAK 24 (Revised 2010). Object of this study is Going Public Companies that have adopted PSAK 24 (Revised 2010). The results of this study indicate that the studied Go Public Company has applied the kinds of employee benefits. Ten go public companies examined authors have implemented employee benefits in accordance with SFAS no. 24 (revised 2010). The elements of employee benefits which the company has applied by these ten companies are post-employment health care benefits, pension benefits, other long-term post-employment benefits. Ten go public traded companies studied have presented losses/gains actuarial using OCI approach at the statement of comprehensive income. The ten go public companies have the largest amount of the loss/gain actuarial is PT Bukit Asamfor (Rp 879.288 billion), while the public company that has implemented a post-employment medical benefits is PT Bukit Asam and PT Vale Indonesia. Companies that have largest amount of a long-term post-employment benefit liabilities is PT Astra International with Rp 2.741 billion. There is one company that use foreign currency (US Dollar) is PT Vale Indonesia.
Key words: Employee Benefits
Penerapan Sistem Akuntansi Penggajian Dalam Kaitannya Dengan Sistem Manajemen Mutu (ISO 9001:2008)
Authors: Iriyadi Iriyadi , Edison Edison , Nurdini Saras Ayu Adistya 
Published: August 2023

An accounting system is necessary to ensure the company running consistently and efficiently to produce a good performance. One way that can be applied to achieve the goal or objective is to be a synergy with the accounting system of quality management systems (ISO 9001: 2008) which is usually referred to by the Intemational Standard Organization (ISO). Standards become mandatory for many manufacturers or companies to be able to compete in the intemational market, by demonstrating the consistency of the product quality. The purposes of this paper, are to recognize the payroll accounting system implementation at PT. Rahayu Santosa, and identifiy the implementation of quality management system (ISO 9001: 2008) at PT. Rahayu Santosa.The result show that the application of payroll accounting system does not have a direct relation with the quality management system (ISO 9001: 2008), but the quality management system (ISO 9001: 2008) ensures the procedure of a good payroll system.
Keywords : ISO 9001:2008 and Accounting System
Analisis Perilaku Biaya Dalam Hubungannya Dengan Perubahan Volume Kegiatan Perusahaan
Authors: Muanas Muanas , Triandi Triandi , Rahmi Salamah 
Published: August 2023

The purpose of this study is to classify the cost based on the cost relationship to the volume of the company's activities, into variable costs andfixed costs, as well as determine the role of the cost analysis ofthe company's intemal use. Conducting this study, the authors analyze and classify re-grouped costs into variable costs and fixed costs, and the cost of separating the semi-variable using the least squares method. Moreover, the authors calculate the break-even point, contribution margin and safety margin. Based on data in October, November and December 2013 this study finds that there are some costs that are less precise in the grouping, this can affect the company 's profit. Based on calculations, PT. Syslab increased the profit in every month.
Keywords: cost behavior, volume of corporate activity
Analisis Biaya Sosial Kaitannya Dengan Penghasilan Kena Pajak
Authors: Poere Daniel De , Sukadi Johanes , Sabri Rizki Amelia 
Published: August 2023

The amount of social costs may affect the tax burden of a company. Thus, social expenses spent by the company basically determined based on annual income. However, not all social expenses deduct the gross income, some are included in social expenses but not reducing the tax obligations. This research is aimed at evaluating the extent of a company's awareness towards neighborhood and surrounding society, and how it is affecting the company 's profit to pay its tax.
Kata kunci: Company Social Responsibility, Tax Obligations
Analisis Sistem Informasi Akuntansi Persediaan Terhadap Pengendalian Intern Persediaan Pada PT. Telekomunikasi Selular (TELKOMSEL) Cabang Bogor
Authors: Pramiudi Udi , Prihatin Rini Yuli , Ulfah Maria 
Published: August 2023

The purpose of this study was to determine the inventory accounting information systems, to determine the internal control inventory and to determine the application of the accounting infomation system of intemal control of inventory at PT. Telkomsel Bogor Branch. The study was a descriptive, in which primary and secondary data were collected by means of observation and documentation techniques. The results show that the discussion of the accounting information system of internal control of inventory of PT. Telkomsel has been running effectively with the division of tasks according to each of their function, limited access to the paradise and the use of system entry and exit of goods shall be in accordance with the data already in the input it was explained that the application ofthe accounting information system inventory control has been going well.
Keywords: Inventory Accounting Information Systems, Internal Control Inventory
Evaluasi Atas Pengendalian Intern Penjualan Dalam Kaitannya Dengan Siklus Pendapatan Pada PT. Hotel Properti Internasional (HPI) "BeeOutbound"
Authors: Hasibuan David , Marlina Tri , Rinjani Mayang Eryan 
Published: August 2023

The objective of this study was to determine the intemal control ofsale of PT HPI (dept. BeeOutbound), analyse PT HPI (dept. BeeOutbound) revenue cycle and to evaluate the internal control of sales in relation with the revenue cycle at PT. Hotel Properti Intemasional (HPI) (Dept. BeeOutbound). The method used in this script is a descriptive method, and the data collection procedure is done in two ways, namely library research to obtain secondary data, and field research to obtain primary data from the company. For the field research, the author uses three techniques namely are interview, observation, and survey documents. The results of the evaluation of intemal control of sales in relation with the revenue cycle, is that the method of sale applied by PT. HPI (dept. BeeOutbound) is a cash sale. In this case it can be described that intemal control of cash sales at PT. HPI (dept. BeeOutbound) has not been conducted in accordance with proper intemal controls as still occur germinating tasks performed by the administration and accounting. Although the outline of the internal control of cash sales in the revenue cycle is good enough and it is also supported by activities that always meeting regularly performed once a week to monitor the performance of the company and also the company's financial condition. When linked with the results of the evaluation of internal control of sale in relation with the revenue cycle then the PT. HPI has not met these requirements ofgood internal control.
Keywords: Internal control of sale, revenue cycle.
Pengaruh Sistem Akuntansi Kas Kecil Dan Rekonsiliasi Bank Terhadap Efektivitas Pengendalian Kas Pada Koperasi Sejahtera Bersama
Authors: Sutarti Sutarti , Muanas Muanas , Purnama Mega 
Published: August 2023

Protecting cash and ensuring the accuracy of cash accounting records in the effective control of cash is a must. Good controlling avoid the fraud of change the reports and calculations, the existence of appropriate records procedure so that appropriate controlling to assets, debts, income and expenses can be done. The purposes of this research are to analyse and explore the process of establishing petty cash and bank reconciliation and its effect on a company's intemal control cash. The research is conducted at Koperasi Sejahtera Bersama which is located in Bogor. Koperasi Sejahtera Bersama is a cooperative that serves as a financial institution that raise and distribute funds from and to the public. The result of the research showed that Koperasi Sejahtera Bersama has been using petty cash accounting system and bank reconciliation on cash control effectiveness. The effective control in this company must be maintained in order to achieve the expected goals and objectives.
Keywords: accounting, petty cash, reconciliation, control
Penerapan Sistem Informasi Akuntansi Persediaan Dalam Pengambilan Keputusan Pembelian Pada CV Lufitech Indonesia
Authors: Nurjanah Yayuk , P Robert Pius , Andrian Andrian 
Published: August 2023

The purpose of this study is to determine that the application of inventopy accounting information systems can assist in supporting the operations management and decision-making on purchase of the CV Lufitech Indonesia. The study authors used the data card Stock is the raw material inventory in CV Lufitech Indonesia in Januan.' and ending in February 2014. The analytical method used is descriptive qualitative authors, by analyzing the data obtained from the questions and the data provided by the company through observation and interviews. The results of the study on CV Lufitech Indonesia concluded that the inventory accounting information systems are Still manual recording, do not have a specific system in inputting inventory on the company, leading to a purchase decision is not necessarily. Application of inventory accounting system is Still very minimal and voy influential ifapplied to support the purchase order control.
Keywords: Inventory Accounting Information Systems, Purchasing Decisions
Penerapan Sistem Informasi Akuntansi Penjualan Dalam Menunjang Efektifitas Pengendalian Intern Penjualan
Authors: Setiawan Hendra , Munawar Aang , Laura Sorta 
Published: August 2023

The purpose of this research is to analyse the application of accounting information system sales in supporting the efectiveness of intemal control on sales. The results show that PT Indomilk already applies a proper system to ensure an efective intemal control on sales. This is evident from a computerized accounting system and the Division of duties already used by the company. All employees to be able to run properly in accordance with their functions. With an increasingly efective safeguards, the vision and mission of the company can be reached and the company can continue operations running smoothly.
Keywords: accounting information systems sales, the efectiveness of internal control, internal control of sales
Peranan Sistem Penjualan Dalam Kaitannya Dengan Kolektibilitas Piutang
Authors: Marlina Tri , Danial M , Susmiatik Susmiatik 
Published: August 2023

A company is established to seek maximum profit and to maintain the viability of their bussines. Bussines continuity can be achieved if the goods or services offered can be accepted by consumers. It is therefore important for companies to learn sales system, Sales is one important aspect of a company. One way that is used to increase sales is by using credit sales. Which of the credit sales will cause accounts to be controlled and should be evaluated for collectibity. On the basic of the above conditions is necessary to determine the role of sales system in relation to the collectability of receivables. The study aims to determine the adequacy of the implementation of the sales system, to determine the collectability of accounts receivable company, and to detenninethe role of sales system in relation to the collectability of receivables. The result showed that the system of sale of the company is enough with marked pencentage of bad debts is quite low relative.
Keywords: Sales Systems, Collectability of Receivable
Penerapan Sistem Informasi Akuntansi Persediaan Bahan Baku Terhadap Produktivitas Produksi Pada PT Sumber Mitra Sejati Jaya
Authors: Pramiudi Udi , Supardji Supardji , Br Ginting Ruth Natalia 
Published: August 2023

The purpose of this research is to evaluate the application of accounting infomation system of raw mateHal inventories„ and the application of raw materials inventories and how they affect productivity. The result indicated that most of the application information system of raw material inventory has been properly applied and overall adequate for the benefit ofthe company. This is seen from accounting infomation system of raw materials components and the procedures perfonned are all in accordance to standard operational prosedure (SOP) applied by the company. The standard of productivity was targeted at 95%. The average percentage of snack productivity in 2013 is 92,53%, wheat production 94,93%, crackers production 96,17%, and chili production 97,53%.
Keywords: Accounting Infomation Systems Raw Materials Inventory , Productivity.
Evaluasi Sistem Pengendalian Intern Terhadap Efektivitas Pemberian Kredit
Authors: Hasibuan David , Pamungkas Bambang , Monang Gatot Luhut 
Published: August 2023

Bank as a financial institution in Indonesia has an important role in improving standards of living. For that one effort to improve people's lives is the provision of credit to the public. In the course of the loan, the bank is obliged to apply the precautionary principle to avoid an issue. The purpose of this study is to determine the intemal control system at the Bogor branch of Bank BTN and the effectiveness of lending undertaken by the Bank. As well as how big the role of a credit effective internal control systems in Bank BTN Branch Bogor. Based on the research data obtained, it is blown that the intemal control conducted by the Bogor branch of Bank BTN is sufficient to support the loan granted by the bank. The results show that the intemal control plays an important role in the effectiveness of the loan made by the bank It can be seen from all components of internal control that has been executed by the bank. Among the separation of duties, authorization is performed by the right people, and document storage is assured, and risk assessment is always made by the bank. Of the components of intemal control has an impact on its effective lending procedures performed by the bank, so they can minimize the risk that a bank will occur in the future.
Keywords : Internal Control, Lending of Credit
Peranan Internal Audit Terhadap Pengendalian Intern Kas Untuk Menilai Efisiensi Pengelolaan Kas
Authors: P Robert Pius , Magdalena Annaria , Yesika Yesika 
Published: August 2023

Cash is a current asset of a company that is very attractive and easily diverted by officials and employees for objectives and conditions no in accordance with company's objectives. This may cause a wasting offimds and misuse of cash and therefore cash should be supervised properly, either in its receipts and expenditures. This is ti assure the cash balance in the account actually exists. Therefore, an internal audit department plays a very important role in supporting the internal control to assess the efficiency of cash in the cash management of the company. The purpose of this study is to determine how much the role of intemal audit in PT Shoes Mas to ensure its cash eficient management. The analytical method used is descriptive qualitative, by analyzing the data obtained from the questionnaires and the data provided by the company through observation and interviews. Results of research at PT Sepatu Mas Idaman concluded that the intemal audit PT Shoes Mas Idaman already support the intemal control system in the company, although there are some violations committed, either by employees or oficials ofthe company to the existing intemal control.
Keywords: Internal Audit, Internal Control, Cash Management.
Pengaruh Intellectual Capital, Leverage, Audit Tenure dan Profitabilitas Terhadap Integritas Laporan Keuangan
Authors: Purba Jamian , Fuadi Agus 
Published: August 2023

Financial reports are a means for shareholders, creditors, goverments agencies and other parties to find out the condition and performance of the company.Thus the integrity of financial reports become very important in making decisions for the parties as mentioned above.
The porpose of this study was to determine the effect of intellect capital, leverage, audit tenure and profitability on the integrity of the financial statements of companies listed in the food and beverage sector on the Indonesia Stock Exchange for the period 2017-2021. This study uses a quantitative method. The data source used comes from the website www.idx.co.id. The data analysis technique used is multiple linier regression analysis using SPSS 22.
The results of this study indicate that intellectual capital and returned on assets have significant and positive effect. Leverave and audit tenure has no significant effect to integrity of financial statement of the companies listed in the food and beverage sector in Indonesia Stck Exchange Year 2017-2021
Analisis Minat Penggunaan Aplikasi Investasi Digital pada Investor Milenial Melalui Pendekatan Theory of Planned Behavior
Authors: Nugraheni Titin , Mahardhika Arya Samudra 
Published: August 2023

This research aims to empirically test the interest of millennial generation investors to use the Profits Anywhere investment application by using Theory of Planned Behavior to explain and analyze how behavior is formed through attitude toward behavior, subjective norms and perceived behavior control in making decisions. This research used a quantitative research with primary data as the data source. Using purposive sampling as the sampling technique, the number of respondents in this research were 140 respondents in total. All the datas were analyzed using SEM-PLS with WarpPLS 8.0 as the test tool. The results in this study indicate that attitude toward behavior and perceived behavior control have a positive influence on the intention. On the other hand, subjective norms do not affect Intention. Based on the value of R-Square the variables magnitude attitude toward behavior, subjective norm dan perceived behavior control to intention is 0.646 or 64,6%. The remaining 35,4% influenced by other variables outside the other outside the research.

Keywords: Attitude toward Behavior; Subjective Norm; Perceived Behavior Control; Intention
Pengaruh Green Perceived Value dan Green Perceived Risk terhadap Green Purchase Intention yang dimediasi Green Trust
Authors: Wicaksono Riko Adi , Darpito Surpiko Hapsoro 
Published: August 2023

The study aim to analzye the effect of Green perceived value and Green perceived risk on Green Purchase Intention mediated through Green trust. Green perceived value and green perceived risk are the independent variables considered. Green purchase intention is the dependent variable. Green Trust as a moderator. This research was a survey research with the data collection is a questionnaire. The population in this study are potential consumers of Le Minerale disposable gallons in Yogyakarta, The data used in this study is primary data obtained from the answers of 100 respondents with purposive sampling method. The data analysis method used is PLS (Partial Least Square) with the help of the SmartPLS version 3.2.9. The results showed that green perceived value has a positive and significant influence on green trust. Green perceived risk has a negative and significant impact on Green trust. Green trust has a positive and significant impact on Green purchase intention. Green perceived value influence Green purchase intention positive and significant. Green perceived risk has a negative and significant impact on Green purchase intention. Green trust mediates a positive and significant influence on Green perceived value and Green purchase intention. Green trust mediates a negative and significant influence on the relationship between Green perceived and Green purchase intention.
Keywords:Green perceived value,Green perceived risk, Green trust, Green pruchase intention
Pengaruh Kualitas Produk, Persepsi Harga, dan Citra Merek Terhadap Minat Beli
Authors: Mahali Jalaludin Al 
Published: August 2023

The purpose of this study was to analyze the effect of product quality, price perception, and brand image on purchase intention. Case Study on I Phone Smartphone in Bogor City. The influence of product quality, price perception, and brand image have an important role in creating buying interest. The purpose of this study was (1) to determine the effect of product quality on consumer buying interest on I Phone smartphones. (2) To determine the effect of price perception on consumer buying interest in I Phone smartphones. (3) To determine the effect of brand image on consumer buying interest on I Phone smartphones. (4) To determine the effect of product quality, price perception, and brand image together have an effect on consumer buying interest in I Phone smartphones. The number of respondents in this study were 200 respondents, taken from those who know I Phone Smartphones, both those who have never bought or who have bought and are domiciled in the city of Bogor. The research data was processed using SPSS version 22 . The results of this study are as follows: (1) Product Quality (X1) partially affects Purchase Interest (Y) with a t-count value greater than t-table (2.063 >1.972), thus H0 is rejected and H1 is accepted; (2) Price Perception (X2) partially affects Purchase Interest (Y) with t-count value greater than t-table (2.292 > 1.972), thus H0 is rejected and H2 is accepted; (3) Brand Image partially affects Purchase Interest (Y) with a t value greater than t table (11,154 > 1,972), thus H0 is rejected and H3 is accepted; Product Quality, Price Perception, and Brand Image simultaneously have a positive and significant effect on Purchase Interest with the calculated F value greater than F table (296,158 > 2.65), thus H0 is rejected and H4 is accepted. So it can be said that in this study the variables of Product Quality, Price Perception, and Brand Image play a role or contribute to Purchase Interest with an R-Square Value of 81.9%, while the rest is provided by other variables.

Keywords: Product Quality, Price Perception, Brand Image, Buying Interest
Galactic Bar Resonances with Diffusion: An Analytic Model with Implications for Bar–Dark Matter Halo Dynamical Friction
Authors: Hamilton Chris , Tolman Elizabeth A. , Arzamasskiy Lev , Duarte Vinícius N. 
Published: August 2023

Abstract
The secular evolution of disk galaxies is largely driven by resonances between the orbits of “particles” (stars or dark matter) and the rotation of non-axisymmetric features (spiral arms or a bar). Such resonances may also explain kinematic and photometric features observed in the Milky Way and external galaxies. In simplified cases, these resonant interactions are well understood: for instance, the dynamics of a test particle trapped near a resonance of a steadily rotating bar is easily analyzed using the angle-action tools pioneered by Binney, Monari, and others. However, such treatments do not address the stochasticity and messiness inherent to real galaxies—effects that have, with few exceptions, been previously explored only with complex N-body simulations. In this paper, we propose a simple kinetic equation describing the distribution function of particles near an orbital resonance with a rigidly rotating bar, allowing for diffusion of the particles’ slow actions. We solve this equation for various values of the dimensionless diffusion strength Δ, and then apply our theory to the calculation of bar–halo dynamical friction. For Δ = 0, we recover the classic result of Tremaine and Weinberg that friction ultimately vanishes, owing to the phase mixing of resonant orbits. However, for Δ > 0, we find that diffusion suppresses phase mixing, leading to a finite torque. Our results suggest that stochasticity—be it physical or numerical—tends to increase bar–halo friction, and that bars in cosmological simulations might experience significant artificial slowdown, even if the numerical two-body relaxation time is much longer than a Hubble time.