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Journal of Applied Accounting and Business最新文献

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Sistem Informasi Akuntansi Pencatatan Penjualan Berbasis Web Pada Bengkel Yuwa Motor Yuwa电机车间的基于Web的销售记录信息系统
Journal of Applied Accounting and Business Pub Date : 2023-06-30 DOI: 10.37338/jaab.v5i1.231
Alamat Korespondensi, Rezagi Meilano, Rama Dhonal, Riko Sumanto, Fredi Nadeak
{"title":"Sistem Informasi Akuntansi Pencatatan Penjualan Berbasis Web Pada Bengkel Yuwa Motor","authors":"Alamat Korespondensi, Rezagi Meilano, Rama Dhonal, Riko Sumanto, Fredi Nadeak","doi":"10.37338/jaab.v5i1.231","DOIUrl":"https://doi.org/10.37338/jaab.v5i1.231","url":null,"abstract":"Bengkel Yuwa Motor is a service company engaged in repair services. Every cash inflow and outflow transaction activity is recorded into a note and then copied to the Spreadsheet. This can have bad consequences such as delays, miscalculations from data processing actors and inaccurate report results due to data sources that take a relatively long time because the amount of data processed is very large. Therefore, this study discusses the creation of a sales recording system as a software development method consisting of analysis, design, program code creation and testing. Data collection techniques used consisted of observation, interviews and literature study. This cash inflow and cash out information system is expected to help Yuwa Motor Workshop in processing data related to cash in and cash out.","PeriodicalId":441060,"journal":{"name":"Journal of Applied Accounting and Business","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114388246","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 Laporan Arus Kas (Studi Kasus PT. Bosua Asuransi Cabang Jambi Bulan Oktober-Desember Tahun 2018) 现金流量表分析(PT. Bosua branch个案研究Jambi月份10 - 12月)
Journal of Applied Accounting and Business Pub Date : 2023-06-30 DOI: 10.37338/jaab.v5i1.224
Rezagi Meilano, Heriyani, Almizon
{"title":"Analisis Laporan Arus Kas (Studi Kasus PT. Bosua Asuransi Cabang Jambi Bulan Oktober-Desember Tahun 2018)","authors":"Rezagi Meilano, Heriyani, Almizon","doi":"10.37338/jaab.v5i1.224","DOIUrl":"https://doi.org/10.37338/jaab.v5i1.224","url":null,"abstract":"This study aims to determine the condition of cash flow in PT. Bosowa Insurance Jambi Branch. if you look at the analysis of the cash flow statement. Data collection is carried out with literature and documentation research techniques. Research methods. by using descriptive analysis methods using cash flow from operating activities, investments, and funding as well as ratio analysis, namely: Operating Cash Flow Ratio (AKO), Cash Coverage Ratio to Current Debt (CKHL), Capital Expenditure Ratio (PM), Total Debt Ratio (TH). The results of this study show that the company's total cash flow during October-December 2018 shows that the company is in a non-liquid condition when assessed in terms of its operational activities. With the ratio analysis that has been carried out, it can be concluded that there is a decrease in cash flow, especially in operating activities every year and the company's ability to overcome its current liabilities still cannot be resolved.This shows that Bosowa Asuransi Jambi Branch was in a bad position during October-December 2018","PeriodicalId":441060,"journal":{"name":"Journal of Applied Accounting and Business","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128370778","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 HUTANG TERHADAP PROFITABILITAS PADA PT. PERKEBUNAN NUSANTARA VI TAHUN 2018–2021 债务对企业盈利能力的影响，2018年至2021年
Journal of Applied Accounting and Business Pub Date : 2023-06-30 DOI: 10.37338/jaab.v5i1.222
Alamat Korespondensi, N. Ayuningrum, Johandri Iqbal, Ferdyan Wana Saputra, Muhammad Azfareno
{"title":"PENGARUH HUTANG TERHADAP PROFITABILITAS PADA PT. PERKEBUNAN NUSANTARA VI TAHUN 2018–2021","authors":"Alamat Korespondensi, N. Ayuningrum, Johandri Iqbal, Ferdyan Wana Saputra, Muhammad Azfareno","doi":"10.37338/jaab.v5i1.222","DOIUrl":"https://doi.org/10.37338/jaab.v5i1.222","url":null,"abstract":"This research was conducted at PT. Perkebunan Nusantara VI. The purpose of this study is to determine whether debt, both long-term debt and short-term debt has a significant effect on profitability, which in this study is represented by the Net Profit Margin Ratio (NPM). The research period is 2018-2021. The problem formulation of this study aims to determine how significant the influence of long-term debt and short-term debt on profitability at PT. Perkebunan Nusantara VI. This research is a quantitative research. With the type of data used is secondary data obtained in the financial statements of PT. Perkebunan Nusantara VI . The data analysis technique used in this study is multiple linear regression analysis using the SPSS version 26.0 program with the regression equation Y = -0.018 - 0.064X1 + 0.133X2. Based on the results of tests conducted on SPSS, it is found that there is no significant effect between long-term debt on profitability. Meanwhile, for short-term debt, it can be concluded that there is no significant effect between short-term debt on profitability. In the F test or simultaneous test, it is concluded that there is no significant effect between long-term debt and short-term debt on profitability simultaneously. Adjusted R2 value of 14.6% coefficient indicates that the profitability variable can be explained by long-term debt and short-term debt. While the remaining 85.4% is influenced by other variables that are not explained in this research model.","PeriodicalId":441060,"journal":{"name":"Journal of Applied Accounting and Business","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128999562","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
Perancangan Sistem Akuntansi Penyusutan Aset Inventaris Politeknik Jambi 设计会计制度缩小Jambi政治库存资产
Journal of Applied Accounting and Business Pub Date : 2022-12-14 DOI: 10.37338/jaab.v4i2.236
Heriyani Heriyani, Rezagi Meilano, Khuswatun Hasanah, Ernawati Hutabarat
{"title":"Perancangan Sistem Akuntansi Penyusutan Aset Inventaris Politeknik Jambi","authors":"Heriyani Heriyani, Rezagi Meilano, Khuswatun Hasanah, Ernawati Hutabarat","doi":"10.37338/jaab.v4i2.236","DOIUrl":"https://doi.org/10.37338/jaab.v4i2.236","url":null,"abstract":"Politeknik Jambi is the only vocational college in Jambi Province. The process of collecting inventory assets is not optimal when searching for data because there is no calculation of depreciation on inventory assets that are still manual. With that in order to be optimal, it is recommended to use an inventory asset depreciation accounting system. The purpose of this inventory asset depreciation accounting system is to overcome problems that arise in the current system at the Politeknik Jambi and to be a good solution for universities to create a faster and more accurate system in managing inventory assets. Methods of data collection is done by means of interviews, observation, documentation and analysis of the system used by the company.","PeriodicalId":441060,"journal":{"name":"Journal of Applied Accounting and Business","volume":"330 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122835915","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 Perhitungan Dan Penyetoran PPh Pasal 23 Atas Jasa Sewa Pada PT. Perkebunan Nusantara VI 分析PPh第23条关于Nusantara VI PT. rent company的计算和存款
Journal of Applied Accounting and Business Pub Date : 2022-12-14 DOI: 10.37338/jaab.v4i2.233
Johandri Iqbal, Heriyani Heriyani, Habiba Oktarina
{"title":"Analisis Perhitungan Dan Penyetoran PPh Pasal 23 Atas Jasa Sewa Pada PT. Perkebunan Nusantara VI","authors":"Johandri Iqbal, Heriyani Heriyani, Habiba Oktarina","doi":"10.37338/jaab.v4i2.233","DOIUrl":"https://doi.org/10.37338/jaab.v4i2.233","url":null,"abstract":"Article 23 income tax is a mandatory contribution to the state owed by an individual or entity that is coercive in nature based on the law, without receiving direct compensation and being used for the state's purposes for the greatest prosperity of the people. The purpose of this study was to find out how the calculation and deposit of Article 23 Income Tax for rental services at PT. Perkebunan Nusantara VI Jambi is in accordance with the Law of the Minister of Finance Regulation No. 141/PMK.03/2015. The analytical method used in this study is the quantitative descriptive method, namely the method by collecting data, compiling and then interpreting and analyzing it by reprocessing the data obtained so as to provide complete information. In this study, the calculation and collection of Article 23 Income Tax on rental services at PT. Perkebunan Nusantara VI Jambi has complied with the Regulation of the Minister of Finance No. 141/PMK.03/2015 which is subject to a tax of 2% of the tax base excluding PPh 21.","PeriodicalId":441060,"journal":{"name":"Journal of Applied Accounting and Business","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125701164","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
Implementasi Good Governance pada Pelayanan Pemerintah Desa Berdasarkan UUD 1945 1945年宪法对村政府服务的良好治理的实施
Journal of Applied Accounting and Business Pub Date : 2022-12-14 DOI: 10.37338/jaab.v4i2.230
Laelly Wahyu Hidayati, Kharisma Ayu Febriani, Mohamad Djasuli
{"title":"Implementasi Good Governance pada Pelayanan Pemerintah Desa Berdasarkan UUD 1945","authors":"Laelly Wahyu Hidayati, Kharisma Ayu Febriani, Mohamad Djasuli","doi":"10.37338/jaab.v4i2.230","DOIUrl":"https://doi.org/10.37338/jaab.v4i2.230","url":null,"abstract":"Providing the best service is one of the achievements of the village government in order to meet the quality of service. This is a form of state service for officials written in Alenia 4 Preamble to the 1945 Constitution. This research will determine the implementation of good governance in village government services. This study uses literature review research with a descriptive approach. This method is intended to search, evaluate, and synthesize the best available evidence. Performance related to accountability has been good because it is committed to increasing trust. Transaparancy is not good, because it does not match the system created. Openness is good with digital media. The rule of law is not good because there are still violations. So that accountability and openness are good, but the transparency and rule of law still need to be improved for village officials in village government service activities.","PeriodicalId":441060,"journal":{"name":"Journal of Applied Accounting and Business","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132474832","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 Transparansi, Akuntabilitas dan Partisipasi Masyarakat Terhadap Pengelolaan Keuangan Desa 透明度、问责制和公民参与对农村财政管理的影响
Journal of Applied Accounting and Business Pub Date : 2022-11-28 DOI: 10.37338/jaab.v4i2.223
Andika Dika Subandra
{"title":"Pengaruh Transparansi, Akuntabilitas dan Partisipasi Masyarakat Terhadap Pengelolaan Keuangan Desa","authors":"Andika Dika Subandra","doi":"10.37338/jaab.v4i2.223","DOIUrl":"https://doi.org/10.37338/jaab.v4i2.223","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Village financial management is an overall activity that includes planning, implementation, administration, reporting, and accountability for village funds. This study aims to determine the effect of transparency, accountability, and community participation on village financial management. The sample of this research is the entire community in Pebenaan Village, Keritang District, Indragiri Hilir Regency. This type of research is descriptive quantitative research. The sampling method used purposive sampling, namely random sampling based on certain criteria for each member of the population to be a sample so as to produce 98 respondents. The data was obtained by distributing questionnaires to the residents of Pebenaan Village. Hypothesis testing in this study uses Multiple Linear Regression Analysis, Classical Assumption Test, and Hypothesis Testing with SPSS version 21 tool. The results show that Transparency has no effect on Village Financial Management, Accountability and Community Participation affect Village Financial Management. Based on the results of the Coefficient of Determination, it is found that Transparency, Accountability and Community Participation simultaneously affect village financial management with a value of 75.50%, while the other 24.50% are influenced by other variables outside of this study. \u0000  \u0000  \u0000  \u0000 \u0000 \u0000 \u0000 \u0000Transparency, Accountability, Community Participation, Village Financial Management \u0000  \u0000  \u0000 \u0000 \u0000  \u0000 \u0000 \u0000 \u0000","PeriodicalId":441060,"journal":{"name":"Journal of Applied Accounting and Business","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123106764","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
PERANCANGAN SISTEM INFORMASI PENJUALAN E-COMMERCE REMPEYEK ILHAMUM-TAZA BERBASIS WEB 基于WEB的E-COMMERCE销售信息系统设计
Journal of Applied Accounting and Business Pub Date : 2022-06-30 DOI: 10.37338/jaab.v4i1.217
Heriyani Heriyani
{"title":"PERANCANGAN SISTEM INFORMASI PENJUALAN E-COMMERCE REMPEYEK ILHAMUM-TAZA BERBASIS WEB","authors":"Heriyani Heriyani","doi":"10.37338/jaab.v4i1.217","DOIUrl":"https://doi.org/10.37338/jaab.v4i1.217","url":null,"abstract":"Ilhamum-Taza is a micro, small and medium enterprise (UMKM) which is engaged in the production and sale of tempe chips and peanut brittle which have become souvenirs from Jambi. UMKM manage the sale of goods is still manual so that the sale of goods is not optimal. Sales management to be more optimal so that it must use a web  based e-commerce information system. The development of this web based e-commerce information system uses the waterfall model and the data flow model uses DFD (Data Flow Diagrams) . This research and design produces an e-commerce information system that will be implemented in UMKM Ilhamum-Taza.","PeriodicalId":441060,"journal":{"name":"Journal of Applied Accounting and Business","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130369143","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 EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI (APLIKASI PASSION) TERHADAP PRODUK GADAI KCA PADA PT. PEGADAIAN PERSERO CABANG NAGOYA 分析会计信息系统(PASSION app)使用的有效性
Journal of Applied Accounting and Business Pub Date : 2022-06-30 DOI: 10.37338/jaab.v4i1.218
Dilla Dwi Rahmatin Rusfa
{"title":"ANALISIS EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI (APLIKASI PASSION) TERHADAP PRODUK GADAI KCA PADA PT. PEGADAIAN PERSERO CABANG NAGOYA","authors":"Dilla Dwi Rahmatin Rusfa","doi":"10.37338/jaab.v4i1.218","DOIUrl":"https://doi.org/10.37338/jaab.v4i1.218","url":null,"abstract":"This research aims to find out the Effectiveness of Accounting Information System for KCA Pawn Services at PT. Pegadaian Persero Nagoya Branch. This research uses a quantitative descriptive method. With data collection techniques in the form of primary and secondary, by means of observation, interview, and documentation. The results of this research show that the accounting information system is applied by PT. Pegadaian Pesero Nagoya Branch has been running effectively as seen from several components to support the intelligence of the information system, namely related parts (HR), documents used, accounting records used, loan dispossession procedures provided and rent modal at pawnshops. Admission procedures from transfers at pawnshops, lelang admission and sales procedures on pawnshops as well as turnover income from KCA pawns.","PeriodicalId":441060,"journal":{"name":"Journal of Applied Accounting and Business","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131754532","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
E-COMMERCE PADA MASDOKUSNACK.ID 电子商务平台masdokusnack。ID
Journal of Applied Accounting and Business Pub Date : 2022-06-30 DOI: 10.37338/jaab.v4i1.214
Febby Nanda Utami
{"title":"E-COMMERCE PADA MASDOKUSNACK.ID","authors":"Febby Nanda Utami","doi":"10.37338/jaab.v4i1.214","DOIUrl":"https://doi.org/10.37338/jaab.v4i1.214","url":null,"abstract":"MASDOKUSNACK.ID is one of the UMKM that sell snack and in promotions using brochures and sales that have to wait for the arrival of customers to place. Is there a problem that is a small promotion and requires a large cost, difficult to increase sales and explanation of product information is less clear. Therefore, this research aims to find PHP e-commerce system and MySQL database where the researcher develops system with waterfall method and uses unified model language model system approach using usecase diagram, activity diagram, class diagram and flow diagram diagram. The new system has input data ie admin data input, category data, product data, expedition data, sales input and output that generate customer data, product data, order data, data delivery of goods, payment data and forum data arranged to facilitate MASDOKUSNACK.ID in promotion and can increase sales with big amount, giving facility for member to order product, giving facility for employees to processing product data.","PeriodicalId":441060,"journal":{"name":"Journal of Applied Accounting and Business","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129974201","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
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