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<![CDATA[Peranan Audit Internal Dalam Meningkatkan Efektivitas Pengendalian Internal Persediaan ]]>
<![CDATA[Efrianti, Desi]]>;
<![CDATA[Nurjanah, Yayuk]]>;
<![CDATA[Fajar, Zona]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v3i3.861
<![CDATA[The Purpose of this research is to find out how the internal audit of inventory can increase teh efficiency and effectiveness on PT Fastfood Indonesia Tbk, in one of its branch outlet; KFC Ekalokasari as the object. PT Fastfood Indonesia Tbk is the only company that has the rights of trademark Kentucky Fried Chicken (KFC) in Indonesia. The KFC Ekalokasari stock of goods are raw materials (chicken, vegetables, flour, etc), walk in process (marinated chicken, verkedel) and finished goods (beverages from suppliers) and also packaging materials. The results of this research shows that the internal audit of stock on PT Fastfood Indonesia Tbk, KFC Ekalokasari branch outlet has two main activities, which are manual bookkeeping and integrated system of bookkeeping. The intern audit of stock on PT Fastfood Indonesia Tbk is done by auditor staffs from intern audit department which is placed separately from other unit and directly responsible to the Board of Commisioners of PT Fastfood Indonesia Tbk that guarantee its independency. According to the intern audit that has been done on PT Fastfood Indonesia Tbk's stock of goods, we can perceive that inconsistently of the integrated system (barcode) was found in the operating, and the efficiency of some goods did not meet the standards Keyword : Internal Audit, Internal Control of Inventory]]>
<![CDATA[Pengaruh Likuiditas, Profitabilitas, Dan Pertumbuhan Penjualan Terhadap Harga Saham Perusahaan Sub Sektor Makanan Dan Minuman ]]>
<![CDATA[Aura, Sisi]]>;
<![CDATA[Efrianti, Desi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v9i2.876
<![CDATA[The economy in Indonesia has experienced rapid growth from time to time. This growth is in line with the era of economic globalization faced by the world community. Economic growth will result in changes in the values of people's lives, patterns of life, patterns of thinking and behavior, which have hopes for better public welfare. Today's society has an increasing desire to invest their funds, either in the form of shares, deposits, or in other forms of investment. Basically, investment is the placement of a number of funds at this time to expect rewards that will occur in the future. The research method used in this research is descriptive research with a quantitative approach. The population in this study are food and beverage sub-sector companies listed on the Indonesian stock exchange in 2017-2019. The sampling technique used is purposive sampling. The type of data used in this study is secondary data obtained from the Indonesia Stock Exchange. The data analysis technique used is statistical analysis method using SPSS program. The processing method used is multiple linear regression analysis. There is a negative effect of the current ratio on stock prices in food and beverage sub-sector companies for the 2017-2019 period. This is evidenced by the significance of 0.035 which is smaller than 0.05 or (0.035 < 0.05). There is a positive effect of return on equity on stock prices in food and beverage sub-sector companies for the 2017-2019 period. This is evidenced by the significance of 0.000 which is smaller than 0.05 or (0.000 < 0.05). Sales growth has no effect on stock prices in food and beverage sub- sector companies for the 2017-2019 period. This is evidenced by the significance of 0.947 greater than 0.05 or (0.947 > 0.05). And based on the results of the simultaneous test, it shows that the current ratio, return on equity, and sales growth have an effect on stock prices in food and beverage sub-sector companies for the 2017-2019 period. This is evidenced by the value of the coefficient of determination (R2) obtained by 0.454 and the significance value of the F test of 0.000 which is smaller than 0.05 or (0.000 <0.05).]]>
<![CDATA[Prosedur Penerimaan atas Penerimaan Negara Bukan Pajak pada Pusat Penelitian dan Pengembangan Hasil Hutan ]]>
<![CDATA[Azhariyah, Prameswari Edna]]>;
<![CDATA[Efrianti, Desi]]>;
<![CDATA[Rachman, Rachmawaty]]>
<![CDATA[ Jurnal Aplikasi Bisnis Kesatuan Vol. 2 No. 3 (2022): JABKES Edisi Desember 2022 ]]>
Publisher : <![CDATA[Program Vokasi dan LPPM IBI Kesatuan ]]>
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DOI: 10.37641/jabkes.v2i3.1521
<![CDATA[Penerimaan Negara Bukan Pajak adalah salah satu bentuk penerimaan negara selain dari pajak. Proses penerimaan atas penerimaan bukan pajak tersebut harus sesuai prosedur yang berlaku. Prosedur yang sesuai dengan peraturan dan perundang-undangan agar penerimaan tersebut berjalan lancer tanpa adanya kendala. Tujuan dari Penelitian ini adalah untuk mengetahui Bagaimana Prosedur Penerimaan atas Penerimaan Negara Bukan Pajak yang terjadi di Pusat Peneltian dan Pengembangan Hasil Hutan. Apa saja Kendala atas Penerimaan tersebut. Dan apakah telah sesuai dengan Peraturan Menteri Keuangan atas apa yang sudah dilakukan di Pusat Penelitian dan Pengembangan Hasil Hutan terkait Penerimaan PNBP tersebut. Hasil pengamatan menunjukan bahwa Penerimaan Negara Bukan Pajak di Pusat Penelitian Hasil Hutan sudah sesuai prosedur yang berlaku. Prosedur tersebut sudah sesuai dengan Peraturan Menteri Keuangan dan Undang-undang. Keyword: Prosedur, Penerimaan Negara Bukan Pajak (PNBP).]]>
<![CDATA[Tinjauan Atas Pengisian Dan Pelaporan SPT Tahunan 1770 S Wajib Pajak Orang Pribadi Melalui E-Filling ]]>
<![CDATA[Rosalia, Vanisa]]>;
<![CDATA[Asfiya, Nurul]]>;
<![CDATA[Efrianti, Desi]]>;
<![CDATA[Wahyuni, Iis]]>
<![CDATA[ Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 1 (2024): JABKES Edisi April 2024 ]]>
Publisher : <![CDATA[Program Vokasi dan LPPM IBI Kesatuan ]]>
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DOI: 10.37641/jabkes.v4i1.1898
<![CDATA[Implementaiton Annual Tax Return and E-Filing ________73 Submitted JANUARY 2024 Accepted APRIL 2024 JABKES Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 1, 2024 page. 73-102 IBI Kesatuan ISSN 2807 – 6036 DOI: 10.37641/jabkes.v4i1.1898 The Directorate General of Taxes continues to provide innovations related to the online tax administration system in line with the times. The operation of the system is made simple, easy, and practical. This aims to assist taxpayers in facilitating the implementation of online tax administration. E-Filling is one of the online tax service systems whose operation uses a website to report individual tax returns annually. This tax service has been running for a dozen years, especially at the Ciawi Bogor Primary Tax Service Office. The purpose of the review is to find out how the procedure for filling and reporting the Annual SPT of Individual Taxpayers through e-Filling at the Ciawi Bogor Primary Tax Service Office, especially Form 1770 S, and what obstacles occur during the process of filling and reporting the Annual SPT. The results of the review that the filling and reporting of the Annual SPT 1770 S Individual Taxpayer through E-Filling at the Ciawi Bogor Primary Tax Service Office in the implementation of its activities has been running well and effectively. This activity can facilitate taxpayers who have difficulties or obstacles in filling and reporting their Annual SPT. These taxpayers will be guided by the e-Filling service starting from applying for an EFIN if they don't have one or forget it, then the process of registering a DJP Online account for those who have never registered, forgetting their password/email if any, then the process of filling out and reporting the Annual Tax Return until the tax return is sent and receiving Electronic Receipt Evidence sent by the online DJP email to the taxpayer's email. Keywords: Tax Administration, Annual Tax Return, e-Filling.]]>
<![CDATA[Tinjauan Atas Penyusunan Anggaran Dan Pelaporan Realisasi Pada Perusahaan Umum Daerah Transportasi Pakuan Kota Bogor ]]>
<![CDATA[Safitri, Hana Amelia]]>;
<![CDATA[Pradipto, Didit]]>;
<![CDATA[Efrianti, Desi]]>
<![CDATA[ Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 3 (2024): JABKES Edisi Desember 2024 ]]>
Publisher : <![CDATA[Program Vokasi dan LPPM IBI Kesatuan ]]>
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DOI: 10.37641/jabkes.v4i3.1930
<![CDATA[ One of the supporters of the company in carrying out all its operational activities to the purpose and objectives of the firm is by the presence of a budget. Budgeting in the financing of a company is one of the important elements in the management of the company to maximum results. In addition to preparing a budget, the company also has an obligation to report on its implementation, so that the company can see the level of achievement of the company's targets. The purpose of this review is to know the preparation of the budget of the Municipal Transportation Company of Bogor and the reporting of the realisation of budget to the Municipal transportation company and to know how the treatment of the differences (variations) that occurred over the drafting of budget and reporting the realization in the Municipal Public Transportation Corporation of Bogore. Based on the results of the review it is known that the preparing of budget in the Regional Transportation Companies Bogor begins with the planning of budget until with the confirmation by the mayor and submission to the relevant ministries. Reporting of budget realisation to the Bogor Municipal Transportation District General Company is carried out every three months (3 months) or at the end of the period. Treatment of differences (variations) that occur over budget preparation and realization reporting, the company will make a change in the budget by making a Work Plan and Budget Changes (RKAP). Keywords: budgeting, realisation reporting]]>
<![CDATA[Tinjauan Atas Prosedur Pembelian Dan Penjualan Pada PT Jaya Makmur Pajajaran ]]>
<![CDATA[Agustiansyah, Keukeu]]>;
<![CDATA[Efrianti, Desi]]>;
<![CDATA[Rosita, Siti Ita]]>
<![CDATA[ Jurnal Aplikasi Bisnis Kesatuan Vol. 3 No. 3 (2023): JABKES Edisi Desember 2023 ]]>
Publisher : <![CDATA[Program Vokasi dan LPPM IBI Kesatuan ]]>
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DOI: 10.37641/jabkes.v3i3.2093
<![CDATA[Sistem informasi akuntansi menjadi salah satu hal yang sangat penting dalam mendukung kegiatan perusahaan. Dengan sistem yang dapat menunjang seluruh kegiatan, maka akan dengan mudah terlaksananya prosedur-prosedur usaha seperti prosedur pembelian dan penjualan pada perusahaan. PT Jaya Makmur Pajajaran merupakan perusahaan dagang yang bergerak dibidang penjualan peralatan rumah tangga. Penulis melakukan observasi dengan mengumpulkan data, dokumentasi, dan studi pustaka sesuai dengan bidang-bidang yang berkaitan. Tujuan dari peninjauan ini adalah untuk mengetahui bagaimana prosedur pembelian dan penjualan yang diterapkan oleh PT Jaya Makmur Pajajaran. Hasil dari peninjauan ini adalah PT Jaya Makmur Pajajaran telah menerapkan prosedur pembelian dan prosedur penjualan sesuai dengan ketentuan dan kebijakan perusahaan, namun masih terdapat kendala-kendala yang terjadi seperti kurang efektif dan efisiennya dalam hal sumber daya manusia. Meskipun begitu, PT Jaya Makmur Pajajaran telah memberikan upaya dan kebijakan agar kendala dapat teratasi dengan baik. Keywords: prosedur pembelian, prosedur penjualan, sistem informasi akuntansi.]]>
<![CDATA[Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Dan Nilai Perusahaan: Studi kasus pada Perusahaan Badan Usaha Milik Negara (BUMN) periode 2018 s.d 2020 ]]>
<![CDATA[Nurhidayanti, Fenny]]>;
<![CDATA[Listari, Sinta]]>;
<![CDATA[Efrianti, Desi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v11i1.1769
<![CDATA[There is an awareness that companies that apply the principles of good corporate governance can improve financial performance and company value. The implementation of good corporate governance can help improve transparency, accountability, and company compliance with applicable regulations. This can help reduce the risk of company failure and increase investor confidence. This study aims to examine the effect of good corporate governance as measured by the size of the board of directors, independent board of commissioners, and the size of the audit committee on financial performance and company value in state-owned companies for the period 2018 to 2020. The purposive sampling method was used to select 20 companies as research samples with a total data sample of 60 data for 3 years. The results showed that the size of the board of directors had a significant positive effect on financial performance and a significant negative influence on company value, while the independent board of commissioners had a significant negative effect on financial performance and a significant positive influence on company value. The size of the audit committee has no effect on the financial performance and value of the company. Financial performance also affects the value of the company positively and significantly. From the results of the study, it can be concluded that the implementation of Good Corporate Governance, especially on the size of the board of directors and independent board of commissioners, affects financial performance and company value. This study provides strong empirical evidence on the importance of implementing Good Corporate Governance in improving corporate performance and value. However, further research is still needed to evaluate other factors that can affect company performance and value. Keywords : Good Corporate Covernance, Board of Directors Size, Independent Board of Commissioners, Audit Committee Size, Return On Asset (ROA), Price to Book Value Ratio (PBV).]]>
<![CDATA[Pengaruh Mobile Banking Dan Automatic Teller Machine Terhadap Kepuasan Nasabah: Studi Kasus PT Bank Central Asia Bogor ]]>
<![CDATA[Hasanah, Lulu]]>;
<![CDATA[Listari, Sinta]]>;
<![CDATA[Efrianti, Desi]]>;
<![CDATA[Nurjanah, Yayuk]]>
<![CDATA[ Jurnal Informatika Kesatuan Vol. 3 No. 2 (2023): JIKES Edisi September 2023 ]]>
Publisher : <![CDATA[LPPM IBI Kesatuan ]]>
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DOI: 10.37641/jikes.v3i2.1791
<![CDATA[Mobile banking and Automatic Teller Machine (ATM) services are facilities that the banking industry in Indonesia continues to improve to make it easier for customers to transact so that customer satisfaction can be achieved. In the current era of digital banking, all banks in Indonesia continue to compete to provide the best digital services. This study aims to determine the effect of mobile banking and ATM (Automatic Teller Machine) at Bank Central Asia and to find out Bank Central Asia has a significant role in customer satisfaction of Bank Central Asia. The research methodology used is a quantitative approach. The sample used is the customers of Bank Central Asia Bogor City as many as 100 respondents. The results of the research conducted indicate that mobile banking and ATM (Automatic Teller Machine) have an effect on customer satisfaction. The significant level of mobile banking is obtained by the Sig value of 0.001. The Sig value is smaller than 0.001 (0.001 < 0.05) with a percentage of 0.330 or 33%. And compare the value of t count > t table (3,061 > 1,984). The significant level of ATM (Automatic Teller Machine) is 0.015. The Sig value is smaller than 0.015 (0.000 < 0.05) with a percentage of 0.524 or 52.4%. And with t count of 5.712. So that t count > t table (5.712 > 1.984). Mobile banking and ATM (Automatic Teller Machine) services together have a significant effect on customer satisfaction, namely, Ftable at the 5% confidence level (a = 0.05) with a significant value of 0.000 (0.000 <0.05), and the F value table of 3.09 Fcount of 87.765. So that Fcount > Ftable (87.765 > 3.09). Keywords: Mobile Banking, Automatic Teller Machine (ATM), Customer Satisfaction.]]>
<![CDATA[Tinjauan Atas Prosedur Pelaporan SPT Tahunan Badan Dengan Sistem Online ]]>
<![CDATA[Permana, Salsabillah Syifa Putri]]>;
<![CDATA[Dewi, Kusuma]]>;
<![CDATA[Efrianti, Desi]]>
<![CDATA[ Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 1 (2025): JABKES Edisi April 2025 ]]>
Publisher : <![CDATA[Program Vokasi dan LPPM IBI Kesatuan ]]>
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DOI: 10.37641/jabkes.v5i1.1993
<![CDATA[Pada era globalisasi saat ini, ilmu pengetahuan dan teknologi mengalami perkembangan yang sangat pesat. Oleh karena itu, Direktorat Jenderal Pajak membuat situs website DJP Online (djponline.pajak.go.id) dalam situs tersebut menyatukan seluruh pelayanan pelaporan dan pembayaran dalam satu sistem seperti menyediakan dua cara pelaporan SPT Tahunan menggunakan e-Filing dan e-Form yang dapat diakses oleh wajib pajak melalui alat elektronik dan jaringan yang kuat tanpa perlu ke Kantor Pelayanan Pajak untuk meningkatkan efisiensi waktu dan biaya. Tujuan dari pembahasan ini yaitu untuk memahami prosedur yang harus diikuti dalam pelaporan dan pengisian SPT Tahunan Badan menggunakan sistem online serta mengetahui kendala yang dihadapi oleh Wajib Pajak Badan dalam melaporkan SPT Tahunan secara online menggunakan sistem e-Form. Berdasarkan hasil pembahasan diketahui oleh penyusun yaitu bahwa pelaporan SPT Tahunan Pajak Penghasilan (PPh) yang digunakan oleh Wajib Pajak Badan menggunakan sistem e-Form jenis Formulir 1771 biasanya ditujukan bagi perusahaan atau badan seperti Perseroan Terbatas, Commanditer Venture, Usaha Dagang, Organisasi, Yayasan dll. Sedangkan, menggunakan jenis Formulir 1770 yaitu digunakan oleh Wajib Pajak Orang Pribadi dengan mempunyai lebih dari satu penghasilan atau pekerjaan bebas. Namun, wajib pajak masih mengalami kendala dalam melaporkan SPT Tahunan Wajib Pajak Badan seperti belum memiliki akun e-mail yang sudah aktif, belum memiliki atau lupa dengan nomor e-FIN dan kata sandi (password) akun DJP Online, serta kurangnya pemahaman tentang prosedur pelaporan SPT Tahunan. Setelah memberikan pembahasan, penyusun memberikan beberapa saran bahwa wajib pajak harus menyimpan dengan benar kata sandi (password), e-mail aktif serta nomor e-FIN, serta sangat disarankan untuk memahami tentang pelaporan SPT Tahunan menggunakan youtube Direktorat Jenderal Pajak serta melakukan pelaporan SPT Tahunan tidak mendekati batas akhir.]]>
<![CDATA[Analysis Impact Application SFAS 72 On Financial Performance ]]>
<![CDATA[Irfani, Cahaya Fajrina Putri]]>;
<![CDATA[Efrianti, Desi]]>;
<![CDATA[Evianti, Dessy]]>;
<![CDATA[Amrulloh, Amrulloh]]>;
<![CDATA[Setiawan, Hendra]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v12i3.2647
<![CDATA[The property, real estate and building construction sectors play an important role in the economy and development in Indonesia. The property, real estate and building construction sectors are currently facing budget problems. This is caused by limited APBN funds, which hinder the achievement of development goals. Real Estate refers to assets that include land, buildings, and other fixed resources, which include ownership rights to property. Meanwhile, building construction refers to the construction of facilities and infrastructure in a certain area, such as the construction of buildings, roads, etc. This research is included in the mixed type of research because it uses quantitative and qualitative methods. The data used comes from officially registered sources, namely the financial reports of Property Companies listed on the Indonesia Stock Exchange in 2018 and 2021. The object of this research is financial performance variables. The research subject is what and who is used as the research unit. In this research, the research subjects are property companies listed on the Indonesia Stock Exchange in 2018 and 2021. The research results refer to the output of the paired samples test table shows that the Sig. (2-tailed) there is no difference before and after the implementation of the PSAK. Referring to the output of the test statistics table, it is known that the value of Asymp.Sig. (2-tailed) 0.117 which is 0.05. Thus, at a real level of 5% it can be concluded that the implementation of PSAK 72 (currently PSAK 115) does not provide significant changes to the financial statements. Keywords: Property and PSAK 72 (now PSAK 115)]]>
