Jurnal Aplikasi Akuntansi最新文献_第10页

PENDAPATAN ASLI DAERAH,TRANSFER DAERAH, DAN BELANJA MODAL, PENGARUHNYA TERHADAP PERTUMBUHAN EKONOMI REGIONAL DI INDONESIA 该地区的原始收入、土地转移和资本支出对印尼的区域经济增长产生了影响

Jurnal Aplikasi Akuntansi Pub Date : 2019-10-28 DOI: 10.29303/jaa.v4i1.61

A. Sulaeman, Vivin Silvia

引用次数: 12

SISTEM E-FILING SEBAGAI UPAYA DIREKTORAT JENDERAL PAJAK DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK E-FILING SYSTEM AS A GENERAL DIRECTORATE OF TAXES EFFORTS IN INCREASING TAXPAYERS COMPLIANCE

Jurnal Aplikasi Akuntansi Pub Date : 2019-10-28 DOI: 10.29303/jaa.v4i1.63

Bq. Anggun Hilendri, S. Bs

{"title":"SISTEM E-FILING SEBAGAI UPAYA DIREKTORAT JENDERAL PAJAK DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK E-FILING SYSTEM AS A GENERAL DIRECTORATE OF TAXES EFFORTS IN INCREASING TAXPAYERS COMPLIANCE","authors":"Bq. Anggun Hilendri, S. Bs","doi":"10.29303/jaa.v4i1.63","DOIUrl":"https://doi.org/10.29303/jaa.v4i1.63","url":null,"abstract":"This study seeks to provide an overview of the use of information technology carried out by individual taxpayers in this case the State Civil Apparatus in fulfilling their tax obligations through the taxation information system developed by the General Directorate of Taxes. This study aims to determine the compliance of the State Civil Apparatus taxpayers who are registered with the Pratama Praya Tax Service Office in reporting their tax returns using e-Filing. The existence of a system provided by the General Directorate of Taxes can improve taxpayer compliance, especially State Civil Apparatus individual taxpayers because it is now easier to carry out tax obligations, namely reporting tax returns without having to queue at the Tax Service Office especially the Praya Pratama Tax Office so that tax administration runs effectively and efficiently. Data transmission of Notification Letter can be done anywhere and anytime, where the data will be sent directly to the database of the General Directorate of Taxes with internet facilities that are distributed through the website of the General Directorate of Taxes. But in reality the process to make taxation efficient through e-Filing facilities is not as easy as imagined, for example the difficulties experienced by taxpayers in entering their tax document data because there are still many taxpayers who do not fully understand how to submit tax returns electronically available on services the website of the General Directorate of Taxes. Therefore, the socialization to taxpayers, especially the State Civil Apparatus, was further increased so that there was an increase in the compliance of taxpayers from year to year.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114984207","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

PERAN SISTEM INFORMASI AKUNTANSI DALAM PENYALURAN KREDIT PADA PERUSAHAAN JASA PERBANKAN 会计信息系统在银行服务公司的信用分配中的作用

Jurnal Aplikasi Akuntansi Pub Date : 2019-04-30 DOI: 10.29303/JAA.V3I2.53

Bq. Anggun Hilendri, B. Hendri

{"title":"PERAN SISTEM INFORMASI AKUNTANSI DALAM PENYALURAN KREDIT PADA PERUSAHAAN JASA PERBANKAN","authors":"Bq. Anggun Hilendri, B. Hendri","doi":"10.29303/JAA.V3I2.53","DOIUrl":"https://doi.org/10.29303/JAA.V3I2.53","url":null,"abstract":"Banks are one of institution, where the main activities are in the financial sector. One of the financial activities carried out by banks is in granting credit. The existence of Mataram BTN Bank has a very important role in encouraging development and increasing economic growth in Mataram. However, the problem in lending is how to minimize the risk of bad credit. With the existence of the role of an adequate accounting information system in the process of granting credit shows an attitude of caution in the banking itself. This research will focus on lending with house collateral at the Mataram BTN bank. This type of research is descriptive. Respondents in this study were Supporting Deputy Branch Managers and accounting control units. The results of the study show that the credit giving accounting information system applied at Mataram BTN bank is effective and can support the internal control system. The practical implications of this research are expected to provide a view to other banking service companies that the accounting information system in lending is very important. With the existence of an effective accounting information system will produce information that is in accordance with needs, accurate, functioning and can be trusted.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116431679","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

PENGUNGKAPAN PENDAPATAN NON-HALAL : PSAK 109 VS PRAKTIK 非清真收入披露:PSAK 109对practices

Jurnal Aplikasi Akuntansi Pub Date : 2019-04-30 DOI: 10.29303/JAA.V3I2.45

I. Lenap

{"title":"PENGUNGKAPAN PENDAPATAN NON-HALAL : PSAK 109 VS PRAKTIK","authors":"I. Lenap","doi":"10.29303/JAA.V3I2.45","DOIUrl":"https://doi.org/10.29303/JAA.V3I2.45","url":null,"abstract":" Abstract \u0000In carrying out its activities, Sharia Banks can not be separated by non-halal fund. The disclosure of non-halal fund becoming urgent because Sharia Banks have an obligation to present sharia compliant financial statement based on sharia principle and sharia accounting standard no. 109. The research was purposed to find out the conformity of non-halal fund disclosure among sharia accounting standard no. 109 and Sharia Banks financial statement. The result showed that all of Sharia Banks that observed on the year of 2015-2017 had disclosed its non-halal fund in financial statement according to sharia accounting standard no. 109. Though, there was a deficiency information about the detail amount of each transactions. \u0000Keywords : Sharia Banks, Disclosure, Non-Halal Fund \u0000 \u0000Abstrak \u0000Perbankan syariah dalam aktivitas bisnisnya terkadang tidak terlepas dari kegiatan yang menghasilkan penerimaan non-halal. Pengungkapan dana non-halal menjadi penting mengingat bahwa bank syariah harus menyajikan laporan keuangan yang sesuai dengan prinsip syariah berdasarkan PSAK 109. Penelitian ini bertujuan untuk mengkaji sejauh mana kesesuaian pengungkapan pendapatan non-halal antara PSAK 109 dengan praktik pengungkapan pada laporan keuangan bank umum syariah di Indonesia. Hasil penelitian menunjukkan bahwa semua bank umum syariah selama tahun 2015-2017 telah mengungkapkan pendapatan non-halal dalam laporan keuangannya baik itu jumlah dana maupun penjelasannya dalam laporan keuangan. Walaupun belum ditemukan secara rinci jumlah per item transaksi. Namun, secara umum bank syariah telah mengungkapkan pendapatan non-halal sesuai dengan PSAK 109. \u0000Kata Kunci : Bank Syariah, Pengungkapan, Pendapatan Non-Halal \u0000 ","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"191 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122585388","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: 4

DAMPAK NILAI FINAL TERHADAP KINERJA DOSEN DALAM PERSPEKTIF MAHASISWA AKUNTANSI 从会计专业学生的角度看期末成绩对讲师绩效的影响

Jurnal Aplikasi Akuntansi Pub Date : 2019-04-30 DOI: 10.29303/JAA.V3I2.54

Yusli Mariadi, I. Isnawati, Zuhrotul Isnaini

引用次数: 1

PENERAPAN MANAJEMEN RESIKO BANK, TATA KELOLA PERUSAHAAN DAN KINERJA PERUSAHAAN PERBANKAN INDONESIA 印度尼西亚银行公司实施银行风险管理、公司治理和绩效的情况

Jurnal Aplikasi Akuntansi Pub Date : 2019-04-30 DOI: 10.29303/JAA.V3I2.52

S. R. Cahyaningtyas, Elin Erlina Sasanti

引用次数: 5

Automatic Management Inventory System (AMIS): Efektivitas Pengawasan dan Pengelolaan Persediaan Terintegrasi

Jurnal Aplikasi Akuntansi Pub Date : 2019-04-30 DOI: 10.29303/JAA.V3I2.42

A. A. G. S. Utama, Erdiya Vega Restiyantingrum, Arina Manasika, Eky Asroatul Laila, I. Pramesti

{"title":"Automatic Management Inventory System (AMIS): Efektivitas Pengawasan dan Pengelolaan Persediaan Terintegrasi","authors":"A. A. G. S. Utama, Erdiya Vega Restiyantingrum, Arina Manasika, Eky Asroatul Laila, I. Pramesti","doi":"10.29303/JAA.V3I2.42","DOIUrl":"https://doi.org/10.29303/JAA.V3I2.42","url":null,"abstract":"ABSTRAK \u0000Persediaan adalah salah satu asset yang paling rawan terjadinya froud dan error selain kas. Terjadinya kesalahan baik yang disengaja oleh karyawan, misalnya dengan cara memalsukan pembeliaan atau memalsukan total pesediaan yang masih ada di gudang. Maka dari itu, aplikasi AMIS dirancang untuk meminimalisir adanya fraud dan error dalam management persediaan suatu perusahaan yang secara otomatis yang terhubung dengan Manajer yang terkait dengan persediaan dan Direktur yang melakukan fungsi pengawasan. Cara pengoperasian AMIS menggunakan aplikasi yang terkomputerisasi yang ada pada gudang dan terhubung keseluruh komputer pada bagian lain yang terkait dengan persediaan. Untuk mengetahui total dan jenis persediaan di gudang secara akurat, AMIS dipermudah dengan suatu alat yang disebut dengan Screening Laser.Analisa data dalam penelitian menggunakan data kualitatif dengan sumber data primer dan skunder. Cara pengambilan sampel menggunakan random sampling. \u0000Dengan adanya aplikasi ini perusahaan akan mengetahui secara tepat dan pasti berapa total persediaan yang masih ada digudang atau persediaan yang menjadi safety stock dan berapa persediaan yang harus dilakukan penambahan atau pembeliaan. Ketika suatu persediaan sudah kurang dari batas minimal untuk penyimpanan digudang dan diperlukan adanya pembelian, maka alat tersebut akan memberikan isyarat ke bagian pembelian. Setelah bagian pembelian melakukan order barang dan otorisasi oleh manajer maka alat tersebut akan menghentikan isyaratnya dan menginput jumlah masukan persediaan yang sudah datang. Sehingga aplikasi ini dinilai sangat efektif untuk mengetahui EOQ, safety stock, reorder point. Selain itu, memberi kemudahaan dalam pembutan laporan, proses otorisasi dan pengambilan keputusan. \u0000Key Word: AMIS, Internal control, Persediaan, Sistem","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"12 2-3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116865100","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

STRATEGI CONTEXTUAL TEACHING AND LEARNING PENGELOLAAN KEUANGAN BERBASIS TRI HITA KARANA DAN CATUR PURUSA ARTHA MELALUI PROGRAM KERJA SEKAA 通过一个勤奋的计划，以三ita KARANA和PURUSA ARTHA为基础的财务管理和学习策略

Jurnal Aplikasi Akuntansi Pub Date : 2019-04-30 DOI: 10.29303/JAA.V3I2.43

Sunitha Devi, L. Dewi, Luh Gede Rahayu Budiarta, Komang Adi Kurniawan Saputra

{"title":"STRATEGI CONTEXTUAL TEACHING AND LEARNING PENGELOLAAN KEUANGAN BERBASIS TRI HITA KARANA DAN CATUR PURUSA ARTHA MELALUI PROGRAM KERJA SEKAA","authors":"Sunitha Devi, L. Dewi, Luh Gede Rahayu Budiarta, Komang Adi Kurniawan Saputra","doi":"10.29303/JAA.V3I2.43","DOIUrl":"https://doi.org/10.29303/JAA.V3I2.43","url":null,"abstract":"Permasalahan utama yang dihadapi oleh para peserta didik di Indonesia adalah ketidakmampuan peserta didik dalam menghubungkan antara teori dengan implementasi dalam kehidupan nyata di lingkungan masyarakat. Tujuan penulisan ini adalah untuk membantu pengembangan strategi pembelajaran berbasis Contextual Teaching and Learning melalui pengelolaan keuangan sampah. Hal ini penting dilakukan untuk peningkatan pemberdayaan masyarakat lokal, serta membantu mewujudkan insan yang berkualitas dan berkarakter melalui aktivitas sosial tersebut. Sumber data yang digunakan dalam penelitian konseptual ini adalah sumber primer berupa buku-buku dan jurnal-jurnal hasil penelitian, serta sumber sekunder berupa sumber internet dan koran. Data penelitian diuraikan dengan content analysis, descriptive analysis, serta inter-text analysis.Sekaa dapat dijadikan sebagai organisasi sosial dalam mendukung program pengembangan pembelajaran kreatif dan inovatif dalam hal pengelolaan keuangan dan lingkungan. Pemahaman kuat tentang keseimbangan antara filosofi Tri Hita Karana dan Catur Purusa Artha dapat dijadikan sebagai penopang kuat dalam pembentukan etika dan moral seseorang ketika melaksanakan pengelolaan keuangan tersebut. Berbagai ide kreatif dan inovatif dalam hal pengelolaan keuangan dan lingkungan dapat terus dikembangkan sehingga manfaat yang dihasilkan melalui pelaksanaan program ini benar-benar dapat membantu peningkatan pemberdayaan masyarakat.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133597673","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: 4

PENGARUH SIFAT KEPRIBADIAN LOCUS OF CONTROL DAN SELF-EFFICACY PADA PEMAHAMAN AKUNTANSI 自我控制和自我效能人格特质对会计理解力的影响

Jurnal Aplikasi Akuntansi Pub Date : 2019-04-30 DOI: 10.29303/JAA.V3I2.39

I. G. P. Putra, N. Damayanti, N. Lestari, Putu Dian Pradnyanitasari, A. A. K. Jayawarsa

引用次数: 1

Kinerja Akademik, Pertimbangan Pasar Kerja, Minat Berkarir Akuntan Publik 学术表现，就业市场考虑，公共会计专业的兴趣

Jurnal Aplikasi Akuntansi Pub Date : 2018-12-18 DOI: 10.29303/JAA.V3I1.31

Ni Made Suindari, AA Pt. Agung Mirah Purnama Sari

引用次数: 1