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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian
Eka Merdekawati
Program Keahlian Akuntansi, Sekolah Vokasi IPB - IPB University
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Social Sciences Veterinary

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Perbandingan Penerapan Sistem Akuntansi Konvensional dengan Sistem Akuntansi Berbasis Komputer pada Perusahaan Dagang Uding Sastrawan; Ratih Pratiwi; Eka Merdekawati
Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian Vol. 2 No. 1 (2012): Jurnal Sains Terapan, Volume 2, Nomor 1, Tahun 2012
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.178 KB) | DOI: 10.29244/jstsv.2.1.67-74

Abstract

The implementation of conventional accounting system is based on the accounting records which are done manually (paper work). In contrast, the implementation of computer-based accounting system is an impact of the development of science and technology. Therefore, the manually accounting records can be replaced by computersin terms of data processing of daily transactions to financial reports. The purposes of this research are firstly to determine the implementation of conventional accounting system at UD. Mekarsari.  Secondly is to determine the implementation of computer-based accounting system in PD. Cimanggu Jaya. Lastly is to compare  those two accounting systems which have been applied to the two companies. The difference of those two models of accounting system can be seen from the output of the accounting records. All variables or sub systems that run on those two trading companies with different accounting recording system is the study of assessment of the implementation between conventional accounting system and computer accounting systems so that two accounting systems can be compared. Last stepistoprovidere commendations for improvement in the implementation ofthe accounting system for more efficiency and effectiveness when applied in the trading companies. Based on the results and discussion, it can be summarized as follows: 1). The application of conventional accounting systems at UD. Mekar Sari is still simple.   2). The application of computer-based accounting system at PD. Cimanggu Jaya has formed separate functions, all transactions are recorded in the printed serial numbered transaction receipt, and has done journal recording to generate financial reports using computer applications ie Microsoft Office Excel. 3). The comparison between the conventional accounting system and computer-based accounting system on timber commodity trading company shows that the conventional accounting system is more simple, their functions have no optimal performance, and the application of internal control is still lacking, so the company’s financial statements has not been realized.Keyword : Accounting System,Conventional Accounting System, Computer Based Accounting System
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN UMKM (STUDI KASUS PADA UMKM DI KOTA BOGOR) Eka Merdekawati; Novi Rosyanti
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 2 (2019): Vol 5, No. 2 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.973 KB) | DOI: 10.34204/jiafe.v5i2.1640

Abstract

SMEs in the city of Bogor need to be developed because the existence of MSMEs can help increase economic growth and increase regional income.  The purpose of this study is to analyze that accounting understanding and marketing strategies are factors that influence the success of MSMEs in Bogor City. The sampling technique used in this study is convenience sampling method. The sample used in this study were 41 SME owners located in Central Bogor City. The analysis technique used is the analysis of the Mutivariat dependencies using multiple regression. The results showed that Accounting Understanding influences the Success of MSMEs in Bogor City with the conclusion that H1 was accepted. While the marketing strategy has no effect on the success of SMEs in the city of Bogor with the conclusion H2 is rejected. This implies that in the future the UMKM party will increase the understanding of accounting to support the UMMM success. 
DAMPAK PERLAKUAN AKUNTANSI SEWA ASET SEBELUM DAN SESUDAH DITERAPKAN PSAK 73 PADA LAPORAN KEUANGAN PT XYZ Tubagus Muslim Maulana; Eka Merdekawati
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 9 No. 1 (2022): EDISI JUNI 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v9i1.4581

Abstract

Penelitian ini mengkaji dampak penerapan perlakuan akuntansi sewa asset sebelum dan sesudah diterapkan PSAK 73 pada laporan keuangan PT XYZ. Metode yang digunakan adalah metode kualitatif yang didapat dari wawancara dan observasi. Hasil penelitian menunjukan bahwa PT XYZ sebelum menerapkan PSAK 73, perusahaan menerapkan PSAK 30 untuk asset sewa dengan mengakui aset kompresor dan kendaraan sebagai sewa operasi sehingga mengakui beban sewa setiap pembayaran di akhir periode. Setelah perusahaan menerapkan PSAK 73 maka perusahaan mengakui sewa kedua asset tersebut sebagai sewa pembiayaan dimana perusahaan akan mengakui aset hak guna dan liabiltas sewa pada laporan posisi keuangan serta mengakui beban amortisasi pada akhir periode. Dampak yang ditimbulkan pada laporan keuangan sebelum dan sesudah penerapak PSAK 73 adalah dengan membuat kapitalisasi asset dan mencatat jurnal reklasifikasi atas perubahan tersebut. Kata Kunci: Sewa, PSAK 73, Perlakuan Akuntansi, laporan keuangan
TINGKAT KEPATUHAN DAN KETERSAMPAIAN INFORMASI SPT PADA GURU DAN KARYAWAN SEKOLAH DI BOGOR: Level of Compliance and Delivery of SPT Information to Teachers and School Employees in Bogor Mela Nurdialy; Aulia Hidayati; Novi Rosyanti; Ratih Pratiwi; Eka Merdekawati
Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian Vol. 12 No. Khusus (2022): Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian, Vol
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jstsv.12.Khusus.133-147

Abstract

Principals, teachers, treasurers, and school employees in Bogor city are individual taxpayers (WP OP). Compliant taxpayers report income and tax payments following applicable laws. WP OP should report the annual personal income tax return (SPT) electronically using e-SPT or e-filing.The Directorate General of Taxes (DGT) has published and socialized SPT reporting and provided an online DGT website to facilitate annual SPT reporting.The purpose of this study was to determine the level of compliance with tax payments and reporting of Annual PPh WP OP SPT and the level of electronic submission of Annual PPh SPT filling and delivery information to school managers (principals, teachers, treasurers, and school employees) in the city of Bogor.This descriptive qualitative research uses primary data using a survey method by distributing questionnaires with a simple random sampling to teacher respondents, principals, treasurers, and school employees in Bogor city.Most of the respondents (90%) comply with their obligations as taxpayers. All respondents considered training to fill out SPT useful, but 66% had difficulty getting information regarding procedures for filling out SPT, and 96% of respondents felt that DGT rarely held training for filling out e-SPT. Most respondents know SPT reporting information from friends, superiors, family, and office. DGT must increase the number, materials, and publication media and socialize filling out the Annual SPT to the public. ABSTRAKKepala sekolah, guru, bendahara dan karyawan sekolah di kota Bogor merupakan wajib pajak orang pribadi (WP OP). Wajib pajak yang patuh melakukan pelaporan penghasilan dan pembayaran pajak sesuai dengan undang-undang yang berlaku. WP OP sebaiknya melaporkan Surat Pemberitahuan (SPT) tahunan Pajak Penghasilan orang pribadi secara elektronik menggunakan e SPT atau e-filing.Direktorat Jenderal Pajak (DJP) telah melakukan publikasi dan sosialisasi pelaporan SPT serta menyediakan website DJP online untuk memfasilitasi pelaporan SPT Tahunan.Tujuan penelitian ini untuk mengetahui tingkat kepatuhan pembayaran pajak dan pelaporan SPT Tahunan PPh WP OP serta tingkat ketersampaian informasi pengisian dan pelaporan SPT Tahunan PPh secara elektronik pada pengelola sekolah (kepala sekolah, guru, bendahara dan karyawan sekolah) di kota Bogor.Penelitian ini termasuk jenis penelitian kualitatif deskriptif yang menggunakan data primer dengan menggunakan metode survey melalui penyebaran kuesioner dengan teknik pengambilan sampel menggunakan simple random sampling kepada responden guru, kepala sekolah, bendahara dan karyawan sekolah di kota Bogor.Sebagian besar responden (90%) patuh melaksanakan kewajibannya sebagai Wajib Pajak. Seluruh responden menganggap pelatihan pengisian SPT bermanfaat namun 66% responden kesulitan untuk mendapatkan informasi mengenai tatacara pengisian SPT dan 96% responden merasa DJP jarang mengadakan pelatihan pengisian e-SPT. Kebanyakan responden mengetahui informasi pelaporan SPT dari teman, atasan, keluarga dan kantor. DJP harus meningkatkan jumlah, materi, dan media publikasi dan sosialisasi pengisian SPT Tahunan kepada masyarakat.
Co-Authors Aulia Hidayati Ratih Pratiwi Rosyanti, Novi Tubagus Muslim Maulana Uding Sastrawan