Penelitian ini bertujuan untuk mengetahui pengaruh leverage dan ukuran perusahaan (firm size) terhadap keputusan perusahaan dalam proses pengambilan keputusan revaluasi aset.  Variabel dependen dalam penelitian ini yakni keputusan revaluasi aset tetap yang dinyatakan dalam variabel dummy, sedangkan variabel independen dalam penelitian ini adalah leverage dan ukuran perusahaan (firm size). Objek penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2012 – 2016. Sedangkan analisa yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian menunjukkan  melakukan revaluasi aset, sedangkan ukuran perusahaan (firm size) berpengaruh signifikan terhadap keputusan perusahaan untuk melakukan revaluasi aset.

One that influences the success of the company is the system applied to the company, the payroll accounting information system. A payroll accounting information system is very influential for companies to support the effectiveness of internal control. The author conducted research at PT. Dwi Prima Rezeky, a company engaged in the manufacturing industry. The purpose of this study was to find out the description of salary payment transactions and to find out the application of payroll accounting information systems to support the effectiveness of internal control.This type of research is a type of descriptive research that uses primary data such as the results of interviews with companies and secondary such as organizational structure. Data collection techniques are carried out using observation, interview, and literature techniques. The data analysis method used is a descriptive method. The study was conducted at PT. Dwi Prima Rezeky is located on Jl. Raya Pemda Keradenan No. 12 Cibinong-Bogor.The results of this study indicate that PT. Dwi Prima Rezeky has implemented a payroll accounting information system already good enough because it has implemented the elements of an adequate accounting information system so as to support the effectiveness of internal control. However, in internal control, there are still a number of functions and systems of authorization that have not been implemented, namely the function of making salary lists and salary payments carried out by the financial function and the payroll is not checked again and not re-authorized by the accounting.

Economic in Indonesia is growing rapidly. One of the supporting factors economic development in Indonesia is the construction field which is growing from year to year. The construction completion process carried out by a construction company has a different period of time depending on the request of the employer. The construction companies measure their gross profit by using the percentage settlement method or the recovered cost method depends on the contract. In general, the contractor company is still wrong in using these methods so that the company does not know clearly the gross profit obtained.The purpose of this study was to determine the recognition of gross profit by applying the recoverable cost method and the percentage of completion method of PT Mitra Menara Mandiri and knowing the factors that influence the selection of methods in the recognition of gross profit using the percentage settlement method and the recoverable cost method at PT Mitra Menara Mandiri.The results of the analysis of the implementation of the cost recovery method and the percentage settlement method of the company's gross profit at PT Mitra Menara Mandiri are still not in accordance with generally accepted accounting principles in terms of determining the recognition of the revenue applied. There is a weakness in the company in recording journals, such as the company does not record business journals when receiving a job and the company does not record if the company conducts billing terms. Therefore, the company should at the time of conducting the billing the company records the journal and records the accounts receivable journal at the time of receiving the job to avoid losing data at the time PT Mitra Menara Mandiri receives cash on the receivables that have been billed.

The purpose of this research is to analyze and explain the effect of profitability, leverage, ownership structure, sales growth and independent commissioner with earnings management of industry consume goods companies that listed in Indonesian Stock Exchange during 2012 up to 2014. Data collection method used is purposive sampling method, which resulted in 34 companies during three years of observation. And the statistical method used is multiple linear regression and performed classical assumption first. The results showed that partially, profitability and ownership structure effect the earnings management, and then leverage, sales growth, and the independent commissioner does not affect the earnings management. While simultaneous, profitability, leverage, ownership structure, sales growth, and independent commissioner affect the earnings management in industry consume goods companies.

This study aims to review the implementation of accounting for non-profit organizations. This research method uses a qualitative descriptive approach. This study uses a case study of Garuda Nusantara Foundation in Karangawen, Demak. The evaluation conducted in this study includes the practice of applying accounting for non-profit entities and comparing with the Indonesia Statement of Financial Accounting Standards (SFAS) No 45.The study was conducted during the March-May 2018 period. Interviews with informants were carried out in the first week of May 2018. The informants in this study was a financial manager of the Foundation. The items of questions asked are related to the types of financial statements prepared, the accounting policies that apply in the preparation of financial statements, the procedures for preparing financial statements.The result suggests that the financial statements prepared by the Foundation are still not in accordance with the standards set out in Indonesia SFAS No. 45. The Foundation does not follow the standards or guidelines for the preparation of any financial statements and only prepare income statements and balance sheets that are not in accordance with the standards financial statements of non-profit entities regulated in Indonesia SFAS No. 45. In addition, financial staff still do not have the knowledge of the preparation of financial statements in accordance with Indonesia SFAS No 45 and only follow the form of financial reports that have been made since the foundation was established.

The purpose of this study is to discuss the usage of derivative instruments in Indonesia and to compare the Indonesia Financial Accounting Standards and International Financial Reporting Standards (IFRS) as well as the United State Generally Accepted Accounting Principles (US GAAP).. The method used in this research is qualitative method with descriptive approach and general comparative study. The aspects to be analyzed are the actual condition of the usage of derivative instruments in Indonesia and the main differences between recognition and measurement of derivative instruments under said accounting standards. The results of this study suggests  the development of Indonesia derivatives market is still slow and not as advanced as other countries in Asia, like Korea and Malaysia, although the use of derivative instruments shows an increasing trend when viewed from the volume of transactions each year, but. Also, the comparison of accounting standards covering the accounting treatment for derivative instruments suggests that Indonesia Financial Accounting Standards is very closely aligned with IAS 39 provision eventhough there have been several amendments made to IAS 39. However, the main difference between IFRS and US GAAP is related to the hedge accounting in connection with risk components.

This study aims to analyze the factors that encourage fraud in the financial statements by using Fraud Diamond analysis. This study analyzes the effect of proxy variable pressures by financial stability, external pressure, financial targets, opportunities indicated by industry traits, proxy razionalization by audit opinion, and proxying capability of directors replacement to financial statement fraud by using fraud score model (F-Score).The data used is secondary data. The population in this study is a Banking company listed on the Indonesia Stock Exchange 2014-2016. Determination of sample research using purposive sampling method and data processing using multiple linear regression Factors in the Fraud score model able to prove the relationship and its effect on the tendency of financial reporting fraud such as Pressure, Opportunity, Rationalization, and Capability. This is possible because of the different characteristics of banking companies with other types of companies, where the level of regulation and controlling in different banking companies than other types of companies so that the practice of fraudulent tendency of financial statements in banking companies is still rare.

This study aims to analyze and examine debt to equity ratio (DER), return on assets (ROA) to stock return and total asset turnover (TATO) as a moderating variable in real estate and property firms listed on Indonesia Stock Exchange period 2011 -2015. The population in this study is real estate and property companies listed in Indonesia Stock Exchange (IDX) period 2011-2015. Criteria to this samples are 19 real estate and property companies listed in the Stock Exchange during a periods 2011 until 2015, thus we get the total amount of data during the period is 95. From the results of hypothesis test by moderating regression analysis it can be concluded that: return on assets have a positive and significant effect on stock return, and the influx of total assets turnover significantly moderate the effect of return on assets on stock returns, The debt to equity ratio has a negative and not significant to stock return, and the inclusion of total assets turnover not able to significant moderate influence debt to equity ratio to stock return.

The main obstacle of the inability of MSMEs to manage and develop businesses is medium or large scale, one of which is efficient production management and the determination of selling prices that are profitable and sustainable in the face of competitors. One of them is the UMKM Tepung Talas Rusman which is a producer of complementary products with a narrow market share and high price competition, so the determination of the amount of production, calculation of production costs and the determination of the right selling price is very decisive. This study aims to determine the application of production patterns, calculation of production costs and determining the right selling price by analyzing the application of the appropriate markup method in order to be able to continue to provide benefits but still able to produce competitive prices. The results of this study show that the pattern of constant production is in accordance with the current condition of MSMEs. This study also shows the calculation of the correct production costs so that an analysis of the determination of the right selling price can be done. The right mark up method with the ability to cover all production costs creates profitability but remains competitive with the ROI Pricing method. Thus MSME TTR can guarantee the profitability and sustainability of its business.

The purpose of this research is to study the accounting information system and internal control in assisting the purchasing activities. The research was administered in PT Jayatama Selaras located in Kawasan Korin Jl. Raya Narogong, Kabupaten Bogor 16820, Indonesia. Internal control is impeccably necessary for working entities due to its functions in supporting and assisting companies to protect their cash and assets. Internal control also protects companies from frauds committed by irresponsible individuals and causing great loss. The research method used is descriptive qualitative where the author described the system and procedures of purchasing activities and internal control run and operated in PT Jayatama Selara, and then compared them to literature explanations. The study resulted in conclusion that PT Jayatama Selaras has already been running and operating an appropriate system in which the company is not allowed to having single supplier. There is gradual approval in the process of request until purchasing decision, and there are also task divisions in the departments of warehouse, purchasing, accounting and receiving. Internal audit is consistently being carried out twice a year.            

The purposes of this study are (1) to identify the transaction recording system in micro, small, and medium scale enterprises, in this case the object of study, Textile Leuwi Shop, (2) to recognize the application of Accurate accounting system in Textile Leuwi Shop, and (3) to identify the role of Accurate accounting system application on the financial statements presentation in Textile Leuwi Shop. The research method used in this study is descriptive qualitative based on observation and data obtained. The author tried to explain how transactions were recorded, and the very same transaction data then applied into Accurate accounting system. There is also explanation on the impact of application of Accurate accounting system in Textile Leuwi Shop. The results showed that transactions are still recorded manually and that the shop has not yet make financial statement. Accurate then applied after previously carrying advanced preparation, entering and importing data. After all transaction processes were carried out, a financial report can be made available. The application of Accurate accounting system software guarantees a fast, easy and accurate report.

This study is aimed at (1) identifying accounting treatment on revenue and cost) at Tas Tajur, (2) identifying accounting treatment on revenue and cost of Tas Tajur in accordance with SAK EMKM, and (3) identifying the comparison of revenue and cost before and after the SAK EMKM. Method of analysis used is descriptive qualitative analysis to describe accounting treatment on revenue and cost of Tas Tajur in accordance with SAK EMKM, and comparing revenue and cost before and after the application of SAK EMKM. Both primary and secondary data are used in this study. The result shows that accounting treatment of revenue and cost at Tas Tajur are based on cash basis. The accounting treatment of revenue and cost in accordance with SAK EMKM using the accrual basis recognized the cost of depreciation and tax cost of the income from the business activities. The accounting treatment already in accordance with SAK EMKM in recognizing the revenue but the assumption used does not match because Tas Tajur uses cash basis, the cost is recognized is in accordance with SAK EMKM but does not recognized the existence of cost of depreciation for the assets owned and does not recognized the existence of tax cost.

Apparently there are some brands pay less attention and take for granted to the quality of their products. In addition to increasing sales, quality attracts consumers and provides benefits for the company. Nonetheless, most MSMEs fail in running their businesses, one of which is due to the inability to analyze the cost of quality and production efficiency. This research aims to analyze (1) components and calculation of production costs on MSMEs sandals Nagaya, (2) components and calculation of quality costs at the company in MSMEs sandals Nagaya, (3) The relationship between quality costs with production costs in increasing production costs. The results show that calculation of the cost of production is carried out very differently than common method suggested. The cost of production of MSMEs Nagaya is calculated by adding direct material costs, direct labor costs, factory overhead costs. There is no depreciation of the machine or building because MSMEs' workforce has its own machines and the factory sites joins with the owner's house. There are quality cost such as preventive cost, and internal failure cost. There’s no external failure costs because the owner does not implement both warranty system and customer complaints handling system, and there is no decrease in turnover. Cost of quality was determined at 1% of total production costs. This shows that the cost of quality has no significant influence on the production activities of MSMEs Nagaya.    

Accounting information system provides information of raw material supplies and holds important roles for the company. Therefore, such activities need to carefully considered due to the elements of company’s assets possess material values in a relatively large amount, and are sensitive to subjects as time, damages, and unpredictable cost when wrongly managed. The purpose of this study is to investigate how far the application of accounting information system in Yongjin ERP manages the supplies data. This is what motivates the author to conduct a research on how the application of information accounting system can benefit in providing accurate information on raw material supplies required. In this study, the author used descriptive-qualitative method. The data used is of year 2017 obtained from the warehouse division. Data were collected through interviews and documentary studies. The study used two types of data sources, which are of primary and secondary. Overall data were obtained, collected, analyzed, and eventually interpreted to investigate the issue and seek for possible explanations. Yongjin Javasuka Company is a foreign owned company engage in manufacturing. The study concludes that the application of Yongjin ERP accounting information system, and the material module in particular have been put to good use and can be maintained further in the future. Likewise, a physical calculation is advisable to be executed more often, specifically on the warehouse division. This will guarantee accuracy of both physical and digital data.    

The research is aimed at studying (1) the impact of Board of Commissioners on the financial performance of sharia banking listed in Bank Indonesia for 2011-2014 periods, (2) the impact of Audit Committees on the financial performance of sharia banking listed in Bank Indonesia for 2011-2014 periods, and (3) the impact of Board of Commissioners and Audit Committees on the financial performance of sharia banking listed in Bank Indonesia for 2011-2014 periods. The population is all sharia banks listed in Bank Indonesia during the 2011-2014 periods amounted of 11 banks. Samples were selected through purposive sampling. The analysis techniques used are classical assumption and double linear regression test. The results show that Board of Commissioners has significantly negative impact on the financial performance of sharia banking. Meanwhile, the Audit Committees has no impact on the same subject. Both Board of Commissioners and Audit Committees impacted the financial performance of sharia bank significantly.

Fixed assets are tangible assets owned and used in production or providing goods and/or services, for rent to other parties or for administrative purposes and are forecasted to be made of service for more than a period of time and occasionally decreased in value due to the unrecoverable amount of the expected return compared to its booked value. Fixed assets decrease happens when the carrying amount/book value is higher than the expected recoverable amount. Recoverable amount is the higher value produced by the fair value when subtracted by selling cost and value in used. This research is designated to investigate the application of accountancy on the decreasing values of fixed assets on financial reports of manufacturing companies, whether they are already in accordance with the PSAK 48 (2014 revision); and to determine the effect of impairment of fixed asset value to the financial statements of manufacturing companies. This study uses descriptive-qualitative analysis and purposive sampling in the sample selection in which suitable for the applied criteria, and obtained 5 sample of 143 manufacturing companies. The data used are of secondary one obtained by downloading from the Indonesian Stock Exchange site. The study shows that most companies have complied to the PSAK 48 (2014 revision). Where of the 5 sample companies, 1 of them found to have released an inappropriate decreased fixed asset value in their notes of financial statements of 2015 and 2014. Based on the analysis, this indicates that fixed asset decrease has a negative influence and it is proven by fixed asset value presented in the financial statement and disclosed in the notes that its booked value is higher than the expected return, and that there is fixed assets value decrease acquired and recognized in the comprehensive income statements.       

Raw material inventory control is a problem issue faced by manufacturing companies where the balance of raw material inventory based on company records is not relevant to the balance of raw material inventory in the warehouse. The company must control the raw material inventory balance effectively. Control of raw material inventory systems can be measured when the recorded data are of equal amount when compared to the physical materials in the warehouse. This study is aimed at investigating how companies control its system of accounting for raw material inventories as an effort to improve internal control.  The method applied in this study is qualitative descriptive analysis. The result of the study show that when a company uses a system of accounting for raw material inventories starting from the procedure for receipt of raw material inventories from suppliers to the procedure of raw material inventory in the warehouse. The company can get the order of raw materials that are ordered from the supplier, facilitating the fulfillment of raw materials needed in the production division, minimizing the loss of raw materials in warehouses, increasing the relevance of stock data in systems with stock in warehouses. Still, there are violations to the procedures found, most specifically in the procedure for requesting goods in the warehouse and returning warehouse goods. These violations are due to the flexibility of the standard procedures and warehouse access that is found rather loose to the production division, so as to cause the difference in stock between the stocks of raw material in the warehouse with the stock of raw materials in the system. We can conclude that the increasing internal control of raw material inventories will result in the more effective and efficient costs incurred by the company because it minimizes the risk of fraud and negligence of work.  

Taxes are the backbone of development, due to its contribution of more than 75% of total state revenues. Value added tax (VAT) in our country adheres to a self assessment system, which means that taxpayers calculate, deposit and report their own tax obligations, so the possibility of errors in reporting VAT Reporting (SPT) is still common issues. If an error occurs after the VAT SPT has been reported, taxpayers are obliged to submit correction of the VAT SPT that has been reported. This study uses a quantitative descriptive method with a case study approach. The obtained and collected data were then processed to make known what causes correction of VAT SPT at PT.PGP during 2016-2017. The results showed that the cause of the VAT SPT correction owing to errors when issuing invoice. Such errors arised due to request from the customers, editorial differences in the invoice, and the date of the invoice, and there were also issues in time compliance.    

Every established company certainly hopes that the company can grow rapidly, advance and have a long life. The survival of a company depends very much on what the company produces through the performance of the workers in the company. A worker will give a maximum performance if they get satisfaction from the results of their work. The satisfaction of these workers can be given through employee benefits that are appropriate for their work. With employee benefits, workers will provide maximum and good performance and have a sense of loyalty to the company. The purpose of this study was to find out how the application of PSAK No.24 (revised 2013) regarding post-employment benefits in a company, the suitability of recognition, measurement and disclosure and the impact of the application of PSAK No. 24 (Revised 2013). The author conducted research at PT. Indonesian Telecommunications.Tbk and PT. Blue Bird.Tbk. The results of the study show that the two companies have implemented post-employment benefits in accordance with PSAK No.24 (revised 2013). PT Telekomunikasi Indonesia.TbK implements both post-employment benefits programs, namely defined benefits and definite contributions, while for PT. Bird Bird.Tbk only implements a defined contribution program. Because both companies have implemented PSAK No. 24 (Revised 2013) which took effect on January 1, 2015 then the financial statements of the two companies must be reviewed. Therefore, both companies should maintain their consistency in implementing PSAK No.24 in accordance with the applicable regulations. Because employee benefits are a large operating expenses of the company and can affect the company's profit.

The development of the insurance industry is currently undergoing quite good progress. Based on data from OJK, the insurance industry has experienced an average growth of 16% for the past 4 years. This can be seen from the progress in investment growth which reached 14.40% and premium growth of 21.00%. This growth occurs because of the role of the insurance industry in serving the community to overcome risks. The insurance company will take the risk of the possibility that might occur to the community, such as loss or damage to the vehicle, fire, or the loss of natural disasters. The main source of insurance company income is from the sale of an insurance policy, which is in the form of insurance premiums given by the insured. And the insurance company's main burden is claim expense. Expenses incurred by insurance companies for reimbursement for a number of losses incurred by the insured. The purpose of this study was to find out how the accounting treatment of premium income and claim expenses in accordance with PSAK No. 28 at PT. Asuransi Astra Buana/PT. AAB. The results of the analysis of the accounting treatment of premium income and claim expenses at PT. AAB is in accordance with PSAK No. 28. Premium income is recognized and recorded at the time of issuance of the policy and presented in the financial statements in the form of gross premiums, premiums paid to reinsurers and a decrease (increase) in premiums which are not yet income. While claim expenses are recognized and recorded when the company arises to fulfill claims. Claim expenses are presented in the financial statements in the form of gross claims, reinsurance claims received from reinsurers and an increase (decrease) in estimated own retention claims. Compliance with PSAK No. 28 which has been carried out by PT. AAB needs to be maintained, in line with the developments in the PSAK, to avoid any errors in the recognition of premium income and claim expenses.