JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)最新文献_第3页

ANALISIS AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA SMK MARITIM BATAM

JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Pub Date : 2021-12-20 DOI: 10.32696/jaapi.v2i2.933

Ita Mustika, Andi Nadia Amaliah

{"title":"ANALISIS AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA SMK MARITIM BATAM","authors":"Ita Mustika, Andi Nadia Amaliah","doi":"10.32696/jaapi.v2i2.933","DOIUrl":"https://doi.org/10.32696/jaapi.v2i2.933","url":null,"abstract":"ABSTRAK \u0000 \u0000 \u0000The purpose in this research is to know the procedures of Cash Receipt Accounting at Batam Maritime Vocational School, know the application of Cash Expenditure Accounting in Batam Maritime Vocational School and know the effectiveness of Cash Receipt and Expenditure Accounting in Batam Maritime Vocational School. \u0000The subject of the study is SMK Maritim Batam and the object of this research is Cash Receipt Accounting and Cash Expenditure Accounting. The data collection methods used are documentation methods and interview methods. The method used to describe problems related to the Cash Receipt Accounting procedure and the Cash Expenditure Accounting procedure is a descriptive analysis method. \u0000The results of this study show that: (1) The Application of Cash Receipt Accounting in Batam Maritime Vocational School has not been good enough. The functions related in the implementation of the Cash Receipt Accounting System are the cashier's part, the treasurer's part. The documents used are proof of cash acceptance, student payment notebooks. The accounting records used are general journals, cash books. (2) The application of Cash Expenditure Accounting in Batam Maritime Vocational School has not been good enough. The functions related in the implementation of Cash Expenditure Accounting are the cashier's part, the treasurer's part, the Principal. The documents used are proof of cash expenditure, financing approval letter, notes and invoices. The accounting records used are general journals, ledgers, cash books. (3) Accounting of Cash Receipts and Expenditures in Maritime SmK has not been effective enough.","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121845838","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS UNTUK PERENCANAAN DAN PENGENDALIAN KEUANGAN PADA RUMAH SAKIT MITRA SEJATI 分析收入会计信息系统，用于真正的合作伙伴医院的财务规划和控制

JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Pub Date : 2021-12-20 DOI: 10.32696/jaapi.v2i2.1024

Reza Reza, A. D. Silalahi, Dwi Saraswati

{"title":"ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS UNTUK PERENCANAAN DAN PENGENDALIAN KEUANGAN PADA RUMAH SAKIT MITRA SEJATI","authors":"Reza Reza, A. D. Silalahi, Dwi Saraswati","doi":"10.32696/jaapi.v2i2.1024","DOIUrl":"https://doi.org/10.32696/jaapi.v2i2.1024","url":null,"abstract":"Abstract \u0000The objective of this research was to analyze the accounting information system for cash receipts and disbursements for financial planning and control at Mitra Sejati Hospital Medan. The problem raised in this research is that the accounting information system at Mitra Sejati Hospital has not been effective, and there are still improvements in the system. The object of this research is Mira Sejati Hospital. This research is a qualitative research and uses descriptive analysis with a flowchart approach. Methods of data analysis by collecting, analyzing data in the application of accounting information systems in Mitra Sejati hospital. The results of the research indicate that a good accounting information system has played a role in improving the internal control system for cash receipts. This can be seen from the cash receipts accounting information system whose system is online in collaboration with third parties. So that the accounting information system can guarantee cash security implemented by Mitra Sejati Hospital so that it plays an important role in improving the internal control system in terms of providing and providing accurate and reliable information on cash receipts. \u0000 \u0000 ","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129884400","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALISIS PENERAPAN TAX PLANNING PAJAK PERTAMBAHAN NILAI (PPN) TERHUTANG

JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Pub Date : 2021-12-20 DOI: 10.32696/jaapi.v2i2.935

Ayu Zulfiani, Muhammad Arif, Rizki Fillhayati Rambe

{"title":"ANALISIS PENERAPAN TAX PLANNING PAJAK PERTAMBAHAN NILAI (PPN) TERHUTANG","authors":"Ayu Zulfiani, Muhammad Arif, Rizki Fillhayati Rambe","doi":"10.32696/jaapi.v2i2.935","DOIUrl":"https://doi.org/10.32696/jaapi.v2i2.935","url":null,"abstract":"CV Arya has an uneven amount of VAT Payable in 2020, where each tax period tends to increase quite drastically. This is because the company has not been optimized in maximizing the input tax that can be credited so that the tax to be paid is quite large. This research is expected to be able to determine the factors that cause the company's VAT payable to fluctuate every month, to find out the strategies that can still be optimized in tax planning for VAT, as well as strategy tax planning the right so that VAT efficiency can be realized. The analytical method used is described using a quantitative approach. The types of data used are primary and secondary data. The results of the study indicate that the factors that cause VAT payable are very volatile because the company has not been optimized in maximizing its input tax. In addition, several strategies that are not optimized by companies for VAT are not yet optimal in Output Tax Efficiency Invoices, Lack of efficiency by Delaying Tax planning Input Taxes with Delaying Crediting Input Taxes and still making purchase of BKP/JKP to Non PKP. As for strategy tax planning the right so that the efficiency of Value Added Tax can be realized by purchasing BKP/JKP to PKP only.","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"428 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123405903","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH SISA LEBIH PEMBIAYAAN ANGGARAN (SiLPA) DAN DANA PERIMBANGAN TERHADAP BELANJA LANGSUNG PADA PEMERINTAH KABUPATEN DELI SERDANG 剩余的预算融资(SiLPA)和短资资金对摄政服务区政府直接支出的影响

JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Pub Date : 2021-06-28 DOI: 10.32696/jaapi.v2i1.753

Dwi Saraswati

{"title":"PENGARUH SISA LEBIH PEMBIAYAAN ANGGARAN (SiLPA) DAN DANA PERIMBANGAN TERHADAP BELANJA LANGSUNG PADA PEMERINTAH KABUPATEN DELI SERDANG","authors":"Dwi Saraswati","doi":"10.32696/jaapi.v2i1.753","DOIUrl":"https://doi.org/10.32696/jaapi.v2i1.753","url":null,"abstract":"This research was conducted at the Regional Financial and Asset Management Agency of Deli Serdang Regency. This study aims to examine and find the effect of excess budget financing (SiLPA) and Balancing Funds on direct spending. The population in this study were the Dinas and Districts in Deli Serdang Regency in 2016 - 2018, the population in this study was 52 offices and sub-districts in Deli Serdang Regency. The sampling technique in this study used the purposive sampling method with the criteria of having data from the SiLPA and Balancing Fund reports for 3 (three) consecutive years, namely from 2016 to 2018, the number of samples was 52 x 3 years = 156 samples consisting of 52 Department / District of Deli Serdang Regency. The research method used is a quantitative method. Data processing uses the SPSS version 2.0 application by performing the Classical Assumption Test, Normality Test, Heteroscedasticity Test, Multicollinearity Test, Autocoleration Test, Multiple Regression Analysis, Partial Test (t test), Simultaneous Test (f test), and Determinant Test (R2). Partially the test results show that the excess budget financing (SiLPA) and the Balancing Fund have a significant effect on direct expenditure. Then simultaneously the Excess Budget Financing (SiLPA) and Balancing Funds have a significant effect on Direct Expenditures.","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133766965","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PROBLEMATIKA TRANSPARANSI KEUANGAN ZAKAT 财务透明度问题

JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Pub Date : 2021-06-28 DOI: 10.32696/jaapi.v2i1.754

Suginam, Sri Rahayu

{"title":"PROBLEMATIKA TRANSPARANSI KEUANGAN ZAKAT","authors":"Suginam, Sri Rahayu","doi":"10.32696/jaapi.v2i1.754","DOIUrl":"https://doi.org/10.32696/jaapi.v2i1.754","url":null,"abstract":"The potential of zakat in Indonesia is very large, so it needs to be managed professionally, safely, and regularly. In order for the potential of zakat to be collected, it must be realized through the performance of transparent zakat management institutions. Zakat is a mandatory worship in the life of the Muslim community in the social dimension of the people, this is in accordance with the third pillar of Islam and the recommendation for the importance of zakat contained in the word of Allah SWT in the Qur'an. Transparency is one of the factors that influence good governance in government institutions, both structural and non-structural. Zakat transparency is still considered very low and not optimal in zakat management institutions, it can be measured by the gap in potential and realization received and the level of public trust that is still low in zakat management institutions. The purpose of this study is to analyze the problems that occur in the transparency of zakat financial statements in order to find solutions to the problems. The research method is descriptive qualitative by analyzing the events and phenomena that occur. The method of analysis is done by means of observation, interviews and literature.","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131423740","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Anggaran Penjualan Sebagai Alat Bantu Manajemen Dalam Pengelolaan Laba Perusahaan 销售预算作为企业收益管理辅助工具

JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Pub Date : 2021-06-15 DOI: 10.32696/jaapi.v2i1.741

Asrani Sinaga, Ova Novi Irama

引用次数: 0

PENCATATAN LAPORAN KEUANGAN PADA UMKM DI KECAMATAN MEDAN TEMBUNG

JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Pub Date : 2021-06-15 DOI: 10.32696/jaapi.v2i1.740

Henny Andriyani Wirananda, Alistraja D Silalahi

{"title":"PENCATATAN LAPORAN KEUANGAN PADA UMKM DI KECAMATAN MEDAN TEMBUNG","authors":"Henny Andriyani Wirananda, Alistraja D Silalahi","doi":"10.32696/jaapi.v2i1.740","DOIUrl":"https://doi.org/10.32696/jaapi.v2i1.740","url":null,"abstract":"Accounting is an information system that is used to convert data from transactions into financial information. At first, accounting was only in the form of records of anything that happened in the activities of a business, then accounting records developed into double-entry, namely recording with the debit side and the credit side. Accounting is used as a standard to facilitate UMKM in making financial reports that can be accounted for and understood by external and internal parties. Accounting practices should have been widely known or even practiced by UMKM. The purpose of this study is to find out and analyze what accounting practices are like at UMKM in Medan Tembung District. This research is a qualitative research with data collection in the form of observations, interviews and questionnaires on UMKM in the District of Medan Tembung. The population in this study was 100 populations representing UMKM in the Medan Tembung sub-district. The results of the study found that the financial statements of UMKM were still simple by recording transactions that often occurred in their business and SAK was still not understood by UMKM owner. One of the factors that affect this is because of the lack of educational background and socialization or training from the government and institutions that oversee UMKM are still not optimal so that the understanding of the importance of financial reports is still not understood by UMKM owner.","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133825356","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Perputaran Kas Dan Perputaran Piutang Terhadap Rentabilitas Ekonomi Pada Pusat Koperasi Kepolisian Daerah Sumatera Utara(PUSKOPPOLDASU) 分析北苏门答腊联邦警察行动中心经济效益关税的现金周转和应收款周期(PUSKOPPOLDASU)

JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Pub Date : 2021-06-10 DOI: 10.32696/jaapi.v2i1.734

Putri Andam Dewi, Sri Wardany, Ova Novi Irama

引用次数: 0