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All Journal AKRUAL: Jurnal Akuntansi Jurnal Akuntansi dan Ekonomika JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Adi Widya : Jurnal Pengabdian Masyarakat JCES (Journal of Character Education Society) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Minda Baharu JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Gama Societa

Mayasari, Mega

Politeknik Negeri Batam

Author-ID : 1391939

Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 28 Documents Claim Missing Document

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Articles

Title

The Impact of Cash Conversion Cycle on Firm Profitability of Retail Companies Ade Rizky; Mega Mayasari
Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The purpose of this study is to investigate the impact of Cash Conversion Cycle on firm profitability of retail companies listed in the Indonesian Stock Exchange for the period of 2012-2015.This study use purposive sampling; therefore the data includes is 76 observations covering 19 firms in 4 years period. The hypothesis testing is using panel data regression. The result shows that CCC has negative effect to firm profitability. The short cycle of CCC will increase firm profitability. Firm size and firm age as control variables do not have significant effect on firm profitability. This study limits to Indonesia’s retail company.

Controlling System of Material Inventory Mega Mayasari; Boby Irman
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307274

This Research purposes to determine the application system controlling about inventory especially in the store or warehouse. The analytical method used is descriptive method with data from the company are weekly report of weld and factory consumable and with the interview process. The analysis technique used was to evaluate the activity of inventory control, implementation of inventory control and procedures should preferably be performed company. The results showed that in the store does not undergo inventory control activities such as conducting document authorization system, the division of task and the others. Based on the result of study it can be concluded that the existing inventory control especially in the store or warehouse did not go well and properly.

Policies and Procedures Review of the Management of Account Receivable in Swiss-Belhotel Harbour Bay Batam Mega Mayasari; Angga Andrian
Journal of Applied Accounting and Taxation Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1306823

This research aims to find out how the management of accounts receivable in Swiss-Belhotel Harbour Bay Batam run followed the existing policies and procedures. This is a qualitative research with descriptive analysis. The method of data collection was done through observation and documentation. Study results has concluded that credit given without a contract between company and customers raise the highest risk of accounts receivable loss. In addition, there is no strict sanctions for the delay settlement of account receivable. This research suggests that the company should follow the procedures that exist in case granting of the credit facilities and provide strict sanctions over the late paid of account receivable.

Kompetensi Lulusan Mahasiswa Akuntansi Menghadapi Era Industri 4.0 Mega Mayasari; Anjelina Anjelina; Irsutami Irsutami
Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Penelitian ini bertujuan untuk mengetahui apakah sertifikasi kompetensi yang selama ini diperoleh mahasiswa di jenjang perkuliahan akan digunakan di dunia kerja/industri. Penelitian ini juga ingin mengetahui persepsi industri terkait dengan skill mahasiswa Akuntansi Politeknik Negeri Batam yang telah bekerja di industri, dan mengetahui skill yang diperlukan lulusan mahasiswa Akuntansi agar dapat bersaing di Era Industri 4.0. Sampel dari penelitian ini adalah Bagian HRD/atasan langsung mahasiswa Prodi Akuntansi dan Prodi Akuntansi Manajerial Politeknik Negeri Batam yang telah magang atau bekerja. Penelitian ini merupakan penelitian deskriptif kuantitatif. Hasil dari penelitian ini menunjukkan bahwa Sertifikasi kompetensi yang selama ini diadakan oleh jurusan manajemen bisnis ternyata memang dibutuhkan di dunia kerja yaitu sertifikasi SAP, TUK, MYOB. Persepsi industri terkait dengan skill mahasiswa Akuntansi Politeknik Negeri Batam skill yang sudah dimiliki adalah pembelajaran yang aktif dan strategis, berpikir analitis dan inovatif, skill kemampuan analitis dan daya pikir kritis, skill kreativitas, originalitas dan inisiatif, skill kecerdasan emosional, kemampuan memecahkan masalah yang sulit dan skill logika penyelesaian masalah, reasoning dan penuh ide. kemampuan analisis sistem dan evaluasi. kepemimpinan dan kemampuan memberikan pengaruh kepada lingkungan sosial dan kemampuan programming dan teknologi desain. Skill yang diperlukan lulusan mahasiswa Akuntansi agar dapat bersaing di Era Industri 4.0 hasil perangkingan industri adalah skill pembelajaran yang aktif dan strategis skill berpikir analitis dan inovatif, skill kreativitas, originalitas, dan inisiatif, skill kemampuan programming dan teknologi desain, skill kecerdasan emosional, skill logika penyelesaian masalah, reasoning, dan penuh ide, skill kepemimpinan dan kemampuan memberikan pengaruh kepada lingkungan sosial, skill kemampuan memecahkan masalah yang sulit, skill kemampuan analisis sistem dan evaluasi dan skill kemampuan analitis dan daya pikir kritis.

Pengaruh Perceived of Risk, Enjoyment, Social Influence, Trust, Quality of Website, dan Online Advertisment Terhadap Perilaku Belanja Online Mahasiswa Yulin Puspita Sari; Mega Mayasari
Journal of Applied Accounting and Taxation Vol 7 No 1 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i1.3419

The study examines the effect of perceived risk, enjoyment, social influence, trust, quality of the website, and online advertisement on students' online shopping behavior. The research sample was 104 students majoring in Business Management at the Batam State Polytechnic. The sampling technique used was purposive sampling. This research method is quantitative. Data collection techniques using a survey with a questionnaire. Analysis of research data using multiple regression. The results of this study indicate that enjoyment and trust factors significantly affect students' online shopping behavior. In contrast, the perceived risk, social influence, quality of the website, and online advertising factors have no significant effect on students' online shopping behavior.

Siklus Konversi Teaching Factory Manufacturing of Electronic (TFME) Politeknik Negeri Batam Mega Mayasari; Irsutami Irsutami; Muhammad Irsyad Halim
Journal of Applied Accounting and Taxation Vol 7 No 2 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i2.4697

This study aims to find an accurate picture of all production activities that run at the Batam State Polytechnic Teaching Factory Laboratory through system and procedure documentation whose results become the basis for designing systems and procedures and producing procedures in the production cycle that have considered internal control aspects at the Batam State Polytechnic Teaching Factory Laboratory. The research method used is descriptive qualitative. This research began with brainstorming with the Teaching Factory manager on the ongoing systems and procedures to get an overview of the existing conditions with survey procedures through interviews with the TFME manager. The next stage is to survey the parts related to production, starting from order acceptance, production, and post-production. The object of research is the production cycle that occurs in TFME involving several procedures, namely production order procedures, purchase requisition procedures, price quote request procedures and supplier selection, purchase order procedures, purchase return procedures, procedures for requesting and releasing goods from the warehouse, production monitoring procedures and cost accounting, procedures for returning goods at the warehouse, procedures for recording working hours and direct labor costs and procedures for finished products and recording of factory overhead charges. The survey results were then documented in procedures and continued with analysis to be carried out to the procedure design stage. The results of the documentation and analysis show that almost all procedures do not pay attention to internal control aspects, which consist of segregation of functions, authorization systems, and sound practices.

Analisis Perbandingan Aplikasi Akuntansi Berbasis Mobile Untuk UMKM Vivka Guarda Putri; Dea Natasya Fahira; Arniati Arniati; Mega Mayasari
Journal of Applied Accounting and Taxation Vol 8 No 1 (2023): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v8i1.5016

This study aims to provide recommendations for applications suitable for MSME. This study provides more detailed information about accounting-related mobile applications by analyzing application reviews independently through trials of mobile financial reporting applications. Also, it reviews users depending on ratings on Play Store or in the app store. The advantages and disadvantages of the application This is very critical to understand so that micro, small, and medium entrepreneurs can benefit. It is hoped that input will be obtained to develop MSMEs. This exploratory research uses a systematic method by looking for applications according to the keywords, for example, accounting applications, mobile applications, financial reports, and application recording finance, then grouping those apps by rating and the number of downloads to get some applications. The results of the study show that of the six applications reviewed based on independent reviews and user reviews, there are two main recommended applications: Cashbook: Cash Management App and Buku Warung Application for MSMEs. The reason behind the recommendation of these two mobile-friendly financial reporting applications is that the first. The Cashbook application: The cash Management App has advantages over other mobile-based financial reporting applications. This application is a multi-user application with reasonable access restrictions so that users of this application use the feature. Members do not need to worry about reporting errors. This advantage is why the Cashbook Application: Cash Management App is recommended for MSMEs who need structured and continuous recording without worrying about errors in the resulting reports. Furthermore, the Buku Warung Application for MSMEs is also a multi-user application that serves various alternative types of businesses as well as recording such as additional income features, including selling credit, electricity tokens, E-Wallet, data packages, Electricity Bills, BPJS, PDAM, Game Vouchers, Postpaid Credit, Credit Installments, and Internet and Cable TV. The QRIS facility has also been integrated with financial institutions. Thus, this increases the sense of security for application users in transactions.

Pembelajaran Inklusi Pajak Berbasis PBL: Proyek Pengembangan E-Filing Pajak Penghasilan Versi Edukasi Jasmine Afifah; Arniati Arniati; Mega Mayasari; Viona Salsabila Anggreini; Siska Ayu Yulianingsih
Journal of Applied Accounting and Taxation Vol. 8 No. 2 (2023): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v8i2.6589

This research aims to determine whether a tax inclusion program through Project Based Learning (PBL) in developing an educational version of e-filing tax application can educate students about taxation and how to report taxes. The research also aims to understand the implications of tax inclusion through PBL in developing the educational version of e-filing tax application on students' tax awareness. The sampling was done using purposive sampling technique, with the criteria of fourth, sixth, and eighth semester students from the Department of Computer Engineering and the Department of Business Management at Batam State Polytechnic who were directly involved in the process of developing the educational version of e-filing tax application project. This research is a qualitative descriptive study. The results of this research show that the implementation of tax inclusion through PBL has successfully educated students about taxation. This includes understanding of PPh, NPWP, EFIN and the differences in SPT, which include SPT 1770SS, 1770S, and 1770 for individual taxpayers, and SPT 1771 for corporate taxpayers. The implications of the tax inclusion program through PBL have led to an increase in students' tax awareness, as evidenced by their understanding of tax benefits and their awareness and willingness to report and pay taxes.

Cloud-Based Integrated Financial Application Design for MSMEs Mega Mayasari; Nadia Fathurrahmi Lawita, B.Com., MAccBIT; Supardianto Supardianto; Arniati Arniati
Journal of Applied Accounting and Taxation Vol. 9 No. 1 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i1.7321

Abstract. Saat ini, telah tersebar berbagai macam aplikasi keuangan dan akuntansi yang tersedia secara bebas ataupun berbayar. Namun, belum tentu aplikasi yang tersedia tersebut sesuai dengan kebutuhan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). penelitian sebelumnya hanya mereview beberapa aplikasi keuangan dari Play Store, dan hanya berfokus pada aplikasi Point of Sale (POS) serta belum mengintegrasikan fungsi pembuatan laporan keuangan dan perhitungan Break Even Point (BEP). Penelitian ini bertujuan melakukan feasibility study teknis terkait aplikasi keuangan terintegrasi berbasis cloud dan merancang aplikasi keuangan tersebut. Integrasi meliputi fungsi pembuatan laporan keuangan dan fungsi perhitungan BEP. Metode pengumpulan data dengan melakukan FGD kepada 10 Pengelola UMKM yang tergabung dalam komunitas usaha di Indonesia. Metode pembuatan aplikasi keuangan terintegrasi menggunakan pendekatan Rapid Application Development (RAD). Hasil feasibility teknis menunjukkan bahwa content of site: 60% setuju bahwa konten aplikasi ini direview oleh para ahli dibidangnya, authority of source: 53% responden setuju bahwa informasi yang ada di dalam website dibuat oleh professional yang dapat dipertanggung jawabkan sesuai bidangnya, design: 72% responden setuju dan 18% responden menyatakan sangat setuju dengan desain website bantu umkm memiliki navigasi yang mudah, tulisan mudah dibaca, halaman website aplikasi bantu umkm jelas, accessibility dan availability of information: 65% responden setuju dan 25% responden menyatakan sangat setuju bahwa situs web ini mudah diakses, quality of links to other sources: Sekitar 56% responden setuju dan sangat setuju bahwa link website ini telah direview, user support: 50% tidak setuju jika website aplikasi Bantu UMKM memberikan informasi terkait pihak yang dapat dihubungi dan terdapat kotak saran, perceived information quality: 49% responden setuju dan 8% responen menyatakan sangat setuju jika konten informasi yang ada di dalam aplikasi web Bantu UMKM ini update, bebas dari kesalahan dan memiliki data yang lengkap, trust: 47% responden menyatakan setuju dan 7% menyatakan sangat setuju bahwa link aplikasi website Bantu UMKM dapat melindungi data privasi pengguna, perceived usefulness: sekitar 73% setuju bahwa situs web ini mudah dinavigasi dan mudah dipelajari cara menggunakannya, intention to use: 50% setuju dan sangat setuju sedangkan 50% responden lainnya menyatakan netral untuk menggunakan aplikasi berbasis web ini di masa mendatang namun setelah beberapa perbaikan mereka merekomendasikan menggunakan. Hasil perancangan aplikasi keuangan terintegrasi berbasis cloud dengan nama BANTU UMKM. Aplikasi ini mengintegrasikan antara fungsi laporan keuangan dan fungsi perhitungan BEP

Co-Authors Ade Rizky Adi Irawan Adi Irawan Setiyanto Afriyanti Hasanah Alfonsa Dian Sumarna Amalia, Diah Angga Andrian Anisha Rizka Femilia Anjelina Anjelina Arniati Arniati Arniati Arniati arniati, arniati Boby Irman Chici Ramdaniah Dea Natasya Fahira Diah Amalia Doni Putra Utama Ely Kartikaningdyah Fitri Asni Grace Oyeyemi Ogundajo Haloho, Gryson Kirshner Hanny Oktaria Helya Amalia Indria Hangga Rani Irsutami Irsutami Jasmine Afifah Kurnia Contesa Lawita, Nadia Fathurrahmi Meiliana Putri Metta Santiputri Muhammad Irsyad Halim Muhammad Ramadhan Slamet Muhammad Zaenuddin Muslim Ansori Nadia Fathurrahmi Lawita, B.Com., MAccBIT NANIK LESTARI Nanik Lestari, Nanik Ogundajo, Grace Oyeyemi Putra, Daniel Rahmat Riri Zelmiyanti Rizka Desvaneli Rusda Irawati rusda irawati Rusda Irawati, Rusda Seto Sulaksono Adi Wibowo Siska Ayu Yulianingsih Supardianto Supardianto Uuf Brajawidagda Vina Kholisa Dinuka Viona Salsabila Anggreini Vivka Guarda Putri Wika Arsanti Putri Winanda Wahana Warga Dalam Yulianingsih, Siska Ayu Yulin Puspita Sari

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION