Journal of Applied Accounting and Business最新文献_第3页

ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. ANJUNGAN BUANA WISATA 分析PT PT旅游区招生和财务信息系统

Journal of Applied Accounting and Business Pub Date : 2021-06-10 DOI: 10.37338/JAAB.V3I1.168

Laura Prasasti

{"title":"ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. ANJUNGAN BUANA WISATA","authors":"Laura Prasasti","doi":"10.37338/JAAB.V3I1.168","DOIUrl":"https://doi.org/10.37338/JAAB.V3I1.168","url":null,"abstract":"PT. Anjungan Buana Wisata Pavilion is a company in the tourism sector with the trademark Kampoeng Radja. The problem is that Kampoeng Radja is the only largest tourist park in Jambi Province that uses technological developments in the form of cards (Kampoeng Radja Cards) in the ticket system, because it is still the only tourist park that uses ticket system technology, so this study aims to analyze the information system process. accounting for cash receipts and disbursements at the ongoing PT Anjungan Buana Wisata. This research uses descriptive analysis method. Data collection techniques, using the method of interviewing, observation, and literature study. The results showed that; (1) The accounting system for cash receipts and disbursements at PT. Anjungan Buana Wisata Pavilion is carried out systematically, all processes of cash receipts and cash disbursements must be authorized by the parties concerned. (2) There is a separation of the functions of finance, accounting and cash so that security can be guaranteed. This is in accordance with the theory and is well implemented at PT. Anjungan Buana Wisata Pavilion. (3) Cash receipt and receipt system supported by an excellent internal control system. (4) The company has used a computer system to record all transactions. All data has been automatically available in this system which is very effective and efficient for the company.","PeriodicalId":441060,"journal":{"name":"Journal of Applied Accounting and Business","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128999261","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 KEBIJAKAN DEVIDEN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA 股息政策和投资决策对印尼证券交易所矿业公司的价值的影响

Journal of Applied Accounting and Business Pub Date : 2021-06-10 DOI: 10.37338/jaab.v3i1.166

Dede Pramurza

{"title":"PENGARUH KEBIJAKAN DEVIDEN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA","authors":"Dede Pramurza","doi":"10.37338/jaab.v3i1.166","DOIUrl":"https://doi.org/10.37338/jaab.v3i1.166","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh: (1) Kebijakan dividen, (2) Keputusan Investasi, terhadap Nilai Perusahaan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Periode penelitian yang digunakan adalah 2009-2018. Penelitian ini tergolong sebagai penelitian ex post facto, bersifat asosiatif kausal, dan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar dalam Bursa Efek Indonesia (BEI) periode 2009-2018. Teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa: (1) Kebijakan dividen tidak berpengaruh terhadap Nilai Perusahaan dengan nilai koefisien regresi sebesar-0.626 dan tingkat signifikan 0,221. (2) Keputusan Investasi berpengaruh positif terhadap Nilai Perusahaan dengan nilai koefisien regresi sebesar 0.048 dan tingkat signifikan 0,038 (3) dan Kebijakan Dividen dan Keputusan Investasi tidak berpengaruh terhadap Nilai Perusahaan manufaktur yang perusahaan pertambangan yang terdaftar dalam Bursa Efek Indonesia (BEI) periode 2009-2018 dengan nilai F hitung sebesar 2,313 dan nilai signifikansi 0,108. Hasil uji adjusted R2 pada penelitian ini diperoleh nilai sebesar 0,075. Hal ini menunjukkan bahwa Nilai Perusahaan dipengaruhi oleh Keputusan Investasi, Keputusan Pendanaan, dan Kebijakan Dividen sebesar 7,5%, sedangkan sisanya sebesar92,5% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.","PeriodicalId":441060,"journal":{"name":"Journal of Applied Accounting and Business","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117046713","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

SISTEM INFORMASI PENCATATAN KAS MASUK PADA LEMON FRESH LAUNDRY JAMBI 现金账户信息系统登录到柠檬新鲜干洗JAMBI

Journal of Applied Accounting and Business Pub Date : 2021-06-10 DOI: 10.37338/jaab.v3i1.165

Darmuji Darmuji

{"title":"SISTEM INFORMASI PENCATATAN KAS MASUK PADA LEMON FRESH LAUNDRY JAMBI","authors":"Darmuji Darmuji","doi":"10.37338/jaab.v3i1.165","DOIUrl":"https://doi.org/10.37338/jaab.v3i1.165","url":null,"abstract":"Laundry business is a business related to laundry services with washing machines and automatic dryers and special cleaning and fragrance fluids. This business is mushrooming in big cities where there are many boarding houses and rented houses, where renters of boarding or rented houses do not have time or cannot do their own washing and ironing of clothes due to busyness as students and workers. Lemon Fresh Laundry, one of the kilogram laundry in Kisaran. Its strategic location, precisely on Jl. Lkr. Barat 3, Bagan Pete, Kec. Kota Baru, Jambi City, makes many customers visit every day to use Lemon Fresh Laundry services. Until now Lemon Fresh Laundry does not have its own information system and still uses a manual system, this laundry also does not have an accurate database storage system so that all data is still stored in a book. With the use of this manual system, various problems arise such as the difficulty of finding customer data in a book. The purpose of this Web-based cash-in recording system application is to provide professional services to customers and minimize errors that may occur. This Web-based cash recording information system uses ERD and MYSQL flow diagrams for data processing.","PeriodicalId":441060,"journal":{"name":"Journal of Applied Accounting and Business","volume":"149 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133051306","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 AKUNTANSI PENJUALAN BERBASIS WEB PADA SAIIOPROJECT JAMBI 基于jabi SAIIOPROJECT的WEB销售信息设计系统

Journal of Applied Accounting and Business Pub Date : 2021-06-10 DOI: 10.37338/JAAB.V3I1.162

Johandri Iqbal

引用次数: 0

PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN BERBASIS WEB PADA AHZA CAKE DAN BAKERY 基于AHZA蛋糕和BAKERY的网络销售信息设计系统

Journal of Applied Accounting and Business Pub Date : 2021-06-10 DOI: 10.37338/jaab.v3i1.164

Dilla Dwi Rahmatin

引用次数: 0

ANALISIS KECURANGAN TERHADAP PRAKTIK LAPORAN KEUANGAN PT ASURANSI JIWASRAYA (PERSERO) DI BEI TAHUN 2017-2019 这是2014年至2019年北朝鲜的PT - jisero保险(PERSERO)财务报表作弊分析

Journal of Applied Accounting and Business Pub Date : 2021-06-10 DOI: 10.37338/jaab.v3i1.167

R. Rahmiyati

{"title":"ANALISIS KECURANGAN TERHADAP PRAKTIK LAPORAN KEUANGAN PT ASURANSI JIWASRAYA (PERSERO) DI BEI TAHUN 2017-2019","authors":"R. Rahmiyati","doi":"10.37338/jaab.v3i1.167","DOIUrl":"https://doi.org/10.37338/jaab.v3i1.167","url":null,"abstract":"This research discusses fraud against the financial reporting practices of PT Asuransi Jiwasraya (Persero) 2017-2019, where the information presented in the financial statements must not have the interest of one party because it will harm the other party. This study aims to determine the occurrence of fraud in the practice of financial reporting at PT Asuransi Jiwasraya (Persero) in 2017-2019. This study uses secondary data. The population in this study is the company PT Asuransi Jiwasraya (Persero) which is listed on the Indonesia Stock Exchange in 2017-2019. This research uses descriptive quantitative method with descriptive statistical analysis tools and literature study collection methods. The results show that the income at PT Asuransi Jiwasraya (Persero) in 2017-2019 has increased quite significantly while the expenses for PT Asuransi Jiwasraya have also increased but overall it is very significant. This shows that the income at PT Asuransi Jiwasraya (Persero) has increased significantly when their expenses are high. In the case of this financial statement, the company should as much as possible reduce the expenses on the company so that they are more focused on company revenue.","PeriodicalId":441060,"journal":{"name":"Journal of Applied Accounting and Business","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121126341","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