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Academic literature on the topic 'Basis akuntansi'
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Journal articles on the topic "Basis akuntansi"
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Mu'am, Ahmad. "Basis Akrual Dalam Akuntansi Pemerintah Di Indonesia." Jurnal Lingkar Widyaiswara Indonesia 2, no. 1 (2015): 38–46. https://doi.org/10.5281/zenodo.5876252.
Full textAbstract:
Basis akrual adalah suatu basis akuntansi di mana transaksi ekonomi atau peristiwa akuntansi diakui, dicatat, dan disajikan dalam laporan keuangan pada saat terjadinya transaksi tersebut, tanpa memperhatikan waktu kas diterima atau dibayarkan. Basis akrual digunakan untuk pengukuran aset, kewajiban dan ekuitas dana. Dengan demikian, basis akrual adalah basis akuntansi yang mengakui pengaruh transaksi dan peristiwa lainnya pada saat transaksi dan peristiwa itu terjadi tanpa memperhatikan saat kas atau setara kas diterima atau dibayar. Akuntansi berbasis akrual merupakan international best practice dalam pengelolaan keuangan modern yang sesuai dengan prinsip New Public Management (NPM) yang mengedepankan transparansi dan akuntabilitas pengelolaan keuangan.
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Risal, Muhammad. "Cash Basis Vs Accrual Basis dalam Pengambilan Keputusan pada Entitas Syariah." Jurnal Sosial Teknologi 3, no. 5 (2023): 419–25. http://dx.doi.org/10.59188/jurnalsostech.v3i5.734.
Full textAbstract:
Akuntansi accrual basis dan cash basis sebenarnya tidak begitu relevan dipertentangkan. Keduanya adalah saling mengisi atau komplementer, cash basis akan melahirkan informasi tentang likuiditas yang sangat berguna bagi para pengambil keputusan. Akuntansi accrual basis sangat perlu untuk menyusun laporan laba rugi dan laporan posisi keuangan (Neraca) karena lebih mencermikan keadaan perusahaan sehingga kinerja perusahaan lebih terukur. Namun pada praktek Akuntansi Keuangan Syariah memang memiliki karakter khusus yang berbeda dengan praktek akuntansi konvensional, sehingga membutuhkan kajian lebih lanjut dan peraturan yang lebih memperjelas lagi batasan-batasan sejauh mana basis akrual dalam praktek akuntansi konvensional dapat berlaku juga pada Akuntansi Keuangan Syariah.
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Priliyani, Ayu Sri, Yeny Rostiani, Indaryono Indaryono, and Donny Apdian. "Perancangan Sistem Informasi Akuntansi Arus Kas Sebagai Pengendali Kas Dengan Metode Accrual Basis Pada CV. Focus Etania Zashika Berbasis Web." Prosiding Seminar Nasional Inovasi dan Adopsi Teknologi (INOTEK) 3, no. 1 (2023): 38–47. http://dx.doi.org/10.35969/inotek.v3i1.300.
Full textAbstract:
CV. Focus Etania Zashika adalah suatu perusahaan yang bergerak dibidang jasa, yang meliputi layanan konsultasi pajak, layanan konsultasi management, keuangan dan lain-lain. Pelaporan keuangan pada CV. Focus Etania Zashika masih menggunakan microsoft excel yang masih menggunakan manual dan tidak menggunakan sistem untuk mempermudah dan meningkatkan kinerja dalam melakukan pelaporan keuangan. Oleh karena itu perusahaan tersebut membutuhkan sistem informasi akuntansi yang menggunakan metode accual basis yang merupakan sebuah pencatatan akuntasi dimana pencatatan dilakukan saat terjadinya transaksi meskupis kas belum diterima. Tujuan dari penelitian ini adalah untuk melakukan perancangan sistem informasi akuntanso arus kas sebagai pengendali kas dengan metode accrua basis pada CV. Focus Etania Zashika berbasis web. Metode penelitian yang digunakan dalam penelitian ini adalah menggunakan metode Design Science Research Methodology (DSRM). DSRM digunakan untuk mendukung penelitian teknologi informasi dan sebagai metode pemahaman dan tinjauan untuk mengenali dan menilai temuan penelitian. Hasil akhir dari penelitian ini adalah rancangan sistem informasi akuntansi arus kas pada CV. Focus Etania Zashika berbasis web, yang diharapkan dapat memudahkan dan meningkatkan kinerja bagi perusahaan tersebut.
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Abdullah, Rudi. "Analisis Akuntansi Pendapatan Perpajakan dalam Rangka Penerapan Akuntansi Berbasis Akrual (Studi Kasus KPP Pratama Baubau)." E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis 18, no. 2 (2018): 111–18. http://dx.doi.org/10.29103/e-mabis.v18i2.177.
Full textAbstract:
Accounting gets accrual basis will result more information akuntabel, and transparent as compared to accounting gets cash basis. Accounting gets accrual basic can provide the better measurement, admitting that timely, and liabilities cast in the future. Information gets accrual basis can provide information about economic resource purpose that actually. This research intent to know accounting implement gets accrual basis accord PP 71 years 2010 on taxations propertied accounting. This observational type is observational kualitatif. Sample that is utilized is taxation propertied data on Taxeses Ministering Office Pratama Baubau year 2014. To show observational result that KPP Pratama Baubau has performed taxation income accounting with accrual basis bases prevailing order, which is PP 71 years 2010 and ruling supporting another. Taxation income is admitted while its appearance commanding rights on propertied taxation. Taxations propertied registry be performed according to Accounting Default journals Institutions. Taxations Propertied reporting KPP Pratama Baubau is presented in Budget Realization Reporting and Operational Reporting. This research result is expected Commanding that make ready qualified Man Resource optimal ala and ready deep implemented accounting gets accrual basis so will result qualified Government Financial Statement and gets can be accounted.Keywords: Taxation, Accounting income gets accrual basis
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Yanni, Yanni, Fransiskus Randa, and Yakobus K. Bangun. "PEMAKNAAN PENERAPAN AKUNTANSI BASIS AKRUAL." AJAR 3, no. 01 (2020): 48–67. http://dx.doi.org/10.35129/ajar.v3i01.105.
Full textAbstract:
This study is a qualitative study of the application of the accrual-based Government accounting system to the Government of North Toraja Regency. The purpose of this study is to interpret the application of accrual-based Government Accounting Standards (SAP) to the Government of North Toraja Regency. Data in this study were collected through observation, documentation, and interviews with five informants directly related to the implementation of accrual-based Governent Accoutning Standards (SAP). The data that has been collectted is then analyzed and interpreted by qualitative methods using an interpretive approach. The results showed that the application of accrual-based Government Accounting Standards (SAP) in the North Toraja Regency Government was a reflection of a formality. This is supported by the existence of government regulations that require all local governments including the North Toraja Regency Government to implement accrual-based Government Accoutning Standards. The complexity of the financial statements is a major factor in the resistance attitude of the North Toraja Regency financial management in the accrual-based Government Standard implementation. Meanwhile, in terms of organizational culture, the North Toraja Regency Government is required to apply accrual-based Government Accounting Standards
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Mutia, Karmila Dwi Lestari. "FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI MAHASISWA DAN ALUMNI AKUNTANSI DALAM MEMILIH KARIR PROFESI SEBAGAI AKUNTAN DI KOTA KUPANG." JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS 7, no. 1 (2019): 55–73. http://dx.doi.org/10.35508/jak.v7i1.1304.
Full textAbstract:
Salah satu yang diminati saat ini adalah profesi akuntansi, terdapat 4 (empat) jenis profesi akuntan, yaitu akuntan publik, akuntan pemerintah, akuntan perusahaan dan akuntan yang mendidik. Semua jenis profesi akuntansi masih memberikan peluang kerja yang besar bagi lulusan jurusan akuntansi, tetapi peluang ini tidak disertai dengan semakin banyaknya akuntan publik di Indonesia. Latar belakang fenomena ini adalah dasar dari penelitian ini. Pendekatan penelitian menggunakan analisis kuantitatif, dengan kuesioner sebagai instrumen penelitian, dan perhitungan menggunakan SPSS, hasil penelitian ini menemukan bahwa secara keseluruhan terdapat pengaruh persepsi mahasiswa akuntansi dan alumni dilihat dari keinginan karier akuntan dalam hal gaji keuangan, pelatihan profesional, pengakuan profesional, nilai-nilai sosial, lingkungan kerja dan pertimbangan pasar tenaga kerja. Sedangkan dari Kesetaraan Gender disimpulkan bahwa secara keseluruhan tidak ada pengaruh pada persepsi siswa dan alumni akuntansi dalam pilihan karir akuntansi.
 Kata kunci: Persepsi, Akuntansi, Mahasiswa, Alumni, Karir Akuntan
 
 One of the interests at this time is the accounting profession, there are 4 (four) types of accountant profession, namely public accountants, government accountants, corporate accountants and educating accountants. All types of the accounting professions still provide large employment opportunities for graduates of accounting majors, but this opportunity is not accompanied by an increasing number of public accountants in Indonesia. The background of this phenomenon is the basis of this research. The research approach uses quantitative analysis, with questionnaires as research instruments, and calculates using SPSS, the results of this study found that overall there is an influence of perceptions of accounting students and alumni seen from the desire of accountant careers in terms of financial salaries, professional training, recognition professionals, social values, work environment and labor market considerations. Whereas from Gender Equality it was concluded that overall there was no influence on the perceptions of students and accounting alumni in the accounting career choice.
 Keywords: Perceptions, Accounting, Students, Alumni, Accountant Careers
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Hijriah, Amanah, and Sari Rusmita. "PERSEPSI MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTAN." ABDI EQUATOR 3, no. 1 (2023): 11. http://dx.doi.org/10.26418/abdiequator.v3i1.67378.
Full textAbstract:
This study aims to be able to provide an overview and information to academics regarding the perceptions of accounting students towards the accounting profession and it is hoped that this can be used as the basis for preparing an accounting curriculum. This research is a field research, which uses primary data in the form of distributing questionnaires to respondents who are students. This study found that 78.3 percent of respondents liked accounting and there were 2.8 percent who did not like accounting, while those who did not show a preference or disapproval of accounting or showed a neutral attitude were as many as 18.8 percent. And there are differences in perceptions between students both based on gender or gender and based on class (senior and junior) regarding the accounting profession.
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Rahmawati, Eka, Amir Mahmud, and Nurdian Susilowati. "Peningkatan profesionalisme guru akuntansi pada kompetensi dasar memahami akuntansi lembaga." Unri Conference Series: Community Engagement 3 (November 18, 2021): 351–57. http://dx.doi.org/10.31258/unricsce.3.351-357.
Full textAbstract:
One of the new essential competencies in the revised 2013 Curriculum is understanding village financial management. Basic competence to understand village financial management is urgent to learn because of new knowledge in accounting. Therefore, teachers must move to learn from various sources, including academics. This community service activity aims to increase understanding of the scope of village financial management and knowledge of income, expenditure, and village financing activities. Furthermore, a comprehensive evaluation of the training is carried out to compile reports on village assets. The training activity was attended by 80 vocational high schools (SMK) accounting teachers in Pemalang using virtual zoom meetings. The result is that teachers can understand the scope of village financial management and its functions. The concepts of income, expenditure and financing can be carefully understood and practised how to apply them. The accounting basis used is the cash basis, so that so far, the financial records are still straightforward
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Febry Tama, Asmy. "Evaluasi Pemahaman, Kecukupan SDM dan Teknologi Informasi dalam Penerapan Akuntansi Berbasis Akrual (PP 71/2010)." Jurnal Akademi Akuntansi Indonesia Padang 2, no. 2 (2022): 59–70. http://dx.doi.org/10.31933/jaaip.v2i2.672.
Full textAbstract:
Perubahan peraturan basis pencatatan akuntansi dari Cash basis ke Acrual basic tidak merubah target opini yang harus dicapai oleh pemerintah daerah dan dengan masa transisi lima tahun seharusnya pemerintah daerah telah mempunyai persiapan yang matang dalam menghadapi penerapan akuntansi berbasis akrual ini. Karena itu penelitian ini bertujuan mengetahui Bagaimana Pemahaman, Kecukupan SDM, dan Teknologi Informasi dalam Penerapan Akuntansi Berbasis Akrual yang telah disiapkan Pemda Solok Selatan. Penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriptif, menggunakan data primer dan sekunder yang diperoleh melalui quisioner, wawancara dan observasi yang diolah dengan metode kuantitatif dan kualitatif. Penelitian dilakukan terhadap PPK dan stafnya diseluruh SKPD dengan jumlah responden 88 orang. Dari hasil penelitian didapat hasil bahwa 1) PPK dan staf keuangan di kabupaten Solok Selatan 73,86% tidak paham dengan akuntansi berbasis akrual, 2) SDM yang berperan dalam penerapan akuntansi berbasis akrual belum mencukupi dan 3) Teknologi informasi dalam penerapan akuntansi akrual sudah cukup memadai.
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Ferryono, Baries, and Sutaryo Sutaryo. "Manfaat Akuntansi Basis Akrual dan Akuntansi Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah Daerah." Jurnal Dinamika Akuntansi dan Bisnis 4, no. 2 (2017): 143–58. http://dx.doi.org/10.24815/jdab.v4i2.6797.
Full textConference papers on the topic "Basis akuntansi"
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Zahra, Ladzina Shafira, and Audita Setiawan. "ANALYSIS OF ACCOUNTING STUDENT'S UNDERSTANDING OF BASIC ACCOUNTING CONCEPTS." In Seminar Sosial Politik, Bisnis, Akuntansi dan Teknik (SoBAT) ke-3. LPPM USB YPKP, 2021. http://dx.doi.org/10.32897/sobat3.2021.29.
Full textAbstract:
The purpose of this study is to empirically prove the differences in understanding. The formulation of the problem is to empirically prove whether there are differences in the understanding of students from high school with a science major and high school majoring in social studies on the basic concepts of accounting. The basic concept of accounting in this study uses the variables of assets, liabilities, and capital. This research was conducted at a private university in West Java. The data is primary data, and the data collection technique is using a questionnaire. The population and sample in this study were 52 students majoring in accounting for the 2019-2020 class based on certain criteria. The data analysis technique of this research is descriptive statistical analysis, using validity, reliability and Kruskal Wallis difference test with IBM SPSS Statistics version 23 to measure the level of understanding of students from high school majoring in science and high school majoring in social studies on the basic concepts of accounting. The results of this study stated that only the variable Capital (Equity) had a significant difference in understanding between students from high school majoring in science and high school majoring in social studies. Where the other two variables, namely Assets and Liabilities, show that there is no significant difference in understanding between students from Senior High School from the Science Department and Senior High School from the Social Sciences Department.