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Peranan Audit Internal Dalam Meningkatkan Efektivitas Pengendalian Internal Persediaan Efrianti, Desi; Nurjanah, Yayuk; Fajar, Zona
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.861

Abstract

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
Analisis Pengendalian Intern Atas Kredit Pemilikan Rumah Dalam Mencegah Terjadinya Kredit Macet Rosita, Siti Ita; Nurjanah, Yayuk; Ronald, Ronald
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.862

Abstract

One of the bank loan distributions is a loan that was directed at communities in need of housing. In the process of granting the Housing Ownership Loan, each Bank has its own rules and procedures to execute. A standard made to minimize non performing loans. This study was to analyse the role of internal control department in preventing the non preventing loans from happening. The result of this research indicates the effectiveness of the internal control role in the Housing Ownership Loan at Bank Panin. Bank Panin has done the right control. Each year, Bank Panin does some reviews to the internal control in the Housing Ownership Loan, and is always updated to decrease the current bad debts. Keywords: Internal Control, Bad Debt
Pengelolaan Petty Cash Pada PT Multindo Technology Utama Anggraeni, Sinta; Sari, Ervina Indri; Nurjanah, Yayuk
Jurnal Aplikasi Bisnis Kesatuan Vol 1 No 2 (2021): JABKES Edisi Desember 2021
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v1i1.882

Abstract

Tujuan dana kas kecil adalah menghindari pembayaran yang tidak ekonomis atas pengeluaran yang jumlahnya relative kecil sehigga petty cash dapat terkoordinir dan mempermudah informasi tentang data petty cash yang terjadi di perusahaan. Untuk itu penelitian ini bertujuan untuk mengetahui sistem pencatatan dan prosedur yang digunakan oleh PT Multindo Technology Utama. Metode penelitian meliputi teknik pengumpulan data yaitu dengan observasi secara langsung dan melakukan wawancara kepada pihak-pihak yang terkait fungsi Administrasi. Adapun analisis data yang digunakan oleh penyusun adalah anlisis deskriptif. Dari hasil penelitian ini menunjukkan bahwa PT Multindo Technology Utama menerapkan metode dana berubah, dalam pengelolaan petty cash tersebut pada dasarnya sudah tepat. Namun, ada beberapa kesalahan menurut penulis dalam pengelolaan petty cash yang tidak sesuai dengan beberapa pendapat yang disampaikan oleh beberapa ahli Akuntansi.
Evaluasi Pengelolaan Keuangan Sekolah Berdasarkan PSAK 45 Ginting, Kristin Ninta; Nurjanah, Yayuk
Jurnal Aplikasi Bisnis Kesatuan Vol. 2 No. 3 (2022): JABKES Edisi Desember 2022
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v2i3.1471

Abstract

Evaluation is the process of describing, obtaining, and presenting useful information to formulate an alternative decision. Evaluation is part of the management system, namely planning, organization, implementation, monitoring and evaluation. Financial management is planning, controlling, organizing, controlling resources related to funds so that the goals of an organization can be achieved. Financial management is very important because without financial management, finances cannot run properly and smoothly. Statement of Financial Accounting Standards (PSAK) No. 45 on Financial Reporting of Non-Profit Organizations. Non-profit organizations are usually engaged in services by providing services to the community. The forms of service also vary from education, health to religion. The objectives of this discussion are: (1) knowing financial management at Kosgoro High School, (2) knowing the financial reports at Kosgoro High School, Bogor City, (3) knowing whether the financial reports at Kosgoro High School Bogor City are in accordance with PSAK 45. The results of this discussion indicate that the financial management at SMA Kosgoro is in accordance with PSAK 45 but has not been fully realized according to the recommendations of PSAK 45. Keywords: Evaluation, financial management, PSAK 45
Tinjauan Pengelolaan Piutang pada PT. Sarana Cipta Unggul Seputri, Natasha Marnafa Setiawan; Nurjanah, Yayuk
Jurnal Aplikasi Bisnis Kesatuan Vol. 3 No. 1 (2023): JABKES Edisi April 2023
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v3i1.1866

Abstract

ABSTRACTReceivables are one component of assets that determine the smooth running of a company's operations. In the balance sheet reported in assets. Receivables are liquid current assets because they can be turned into cash immediately, namely within a maximum period of one year. In addition, the amount of company receivables in one period is generally quite material, so that the administration of the recording and presentation must be carried out properly, in accordance with the provisions stipulated in generally accepted financial accounting principles.The purpose of this review is to be able to find out how the policies regarding receivables are and find out how the policies and management of receivables are at PT Sarana Cipta Unggul which is engaged in renting forklifts and heavy equipment. The results of the review show the policy regarding receivables at PT. Sarana Cipta Unggul with the classification of trade receivables, other receivables, employee receivables and Affiliate receivables.The accounting treatment of accounts receivable at PT Sarana Cipta Unggul is actually in accordance with the company's Standard Operating Procedure. This is evidenced by the recognition of receivables by recording leases and receivables income with complete documents. In addition, there is also an aging analysis of receivables. But it still needs to be improved because the average calculation of accounts receivable is still 182.5 days. This indicates that the rotation is running slowly. This means that the collection section is still not working optimally or there are still a lot of bad debts. It is suggested to PT Sarana Cipta Unggul to review its receivables policy to minimize bad debts and to further improve its collection performance.. Keywords: Receivables, Accounts Receivable Policy, Receivable Constraints
Tinjauan Atas Penggunaan Dana Desa Untuk Layanan Sarana Dan Prasarana Masyarakat Pada Desa Sukaraja Kecamatan Sukaraja Fitriani, Fariha; Nurjanah, Yayuk; Herawati, Heti
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 3 (2024): JABKES Edisi Desember 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i3.1938

Abstract

Implementation of Fund Budget for Village Development           _______385       Submitted FEBRUARY 2024   Accepted OCTOBER 2024                                             JABKES   Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 3, 2024 page. 385-396 IBI Kesatuan ISSN 2807 – 6036 DOI: 10.37641/jabkes.v4i3.1938   This review aims to evaluate the optimization of village fund budget utilization for the development and services of community facilities and infrastructure, as well as to assess the reporting on the use of village funds for these purposes in Sukaraja Village, Sukaraja District. This study uses a descriptive quantitative research method to explain and describe how the Village Fund Budget is managed and reported for the development and service of community facilities and infrastructure in Sukaraja Village, Sukaraja District. Data was collected through interviews and documents, specifically the Village Fund Budget Realization Reports for the years 2021 and 2022. The findings indicate that the management and reporting of the Village Fund Budget for the development and services of community facilities and infrastructure in Sukaraja Village, Sukaraja District, have been optimally executed, and the musrembang (development planning meetings) process regarding the implementation of fund usage was effectively conducted. However, the utilization of Village Funds in Sukaraja Village should be further improved by enhancing community facilities.   Keywords : Village Fund Budget, Facilities and Infrastructure, Village Governance.
Penerapan Aplikasi Accurate Dalam Pencatatan Dan Pelaporan Keuangan Pada PBF PT. Naganusa Putramandiri Gusman, Salsa Nabila; Nurjanah, Yayuk; Lestari, Febriana Indah; Effendy, Marwan
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 2 (2024): JABKES Edisi Agustus 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i2.1960

Abstract

The preparation of financial statements is an important thing for any company, so the company should practice good accounting for the finances of its company. In compiling financial statements, companies can begin to take advantage of technological developments by implementing simple accounting applications such as accurate.The purpose of this review is to apply accurate applications in the recording and preparation of a company's financial statements. This observation was carried out by the compiler at Naganusa Putramandiri P.T., based at Veteran No. 52 Bogor Tengah, Bogor City. The observation results showed that Naganuse Putramandi P.P. has not yet prepared the financial report, the company only makes sales records, purchases records, debt records, and company debt payments records. Application of the accurate application to the company begins with preparing the required master data, performing database preparation setup, carrying out the period end process and closing the opening balance. After that, the company can enter the transactions that occur, such as sales, purchases, receipts, debt payments, and other charges payments. The implementation of the accurate application is very beneficial because the company can easily in creating financial reports.   Keywords: financial report, accurate application.
Tinjauan Atas Prosedur Pembayaran Pajak Restoran Dan Kontribusinya Terhadap Pendapatan Asli Daerah Pada Badan Pengelolaan Pendapatan Daerah Kabupaten Bogor Aulia, Shafira Desri; Nurjanah, Yayuk; Sari, Febriani Indah
Jurnal Aplikasi Bisnis Kesatuan Vol. 3 No. 1 (2023): JABKES Edisi April 2023
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v3i1.1995

Abstract

Pajak daerah salah satunya pajak restoran menjadi salah satu penerimaan Pendapatan Asli Daerah khusunya pada Kabupaten Bogor. Pajak restoran menggunakan sistem pemungutan pajak secara Self Assessment yakni sistem pemungutan pajak yang memberi tanggung jawab pada wajib pajak dalam menetapkan besaran kewajiban perpajakan yang perlu dibayar. Prosedur pembayaran pajak restoran ini diperlukan proses yang sistematis agar proses pembayaran pajak restoran dapat berjalan dengan efektif dan diharapkan mampu meningkatkan Pendapatan Asli Daerah. Prosedur pembayaran pajak restoran dapat dilakukan melalui BAPPENDA Kabupaten Bogor. Tujuan peninjauan ini adalah untuk mengetahui prosedur pembayaran pajak restoran pada Badan Pengelolaan Pendapatan Daerah Kabupaten Bogor, untuk mengetahui berapa besar penerimaan pembayaran pajak restoran Kabupaten Bogor, serta mengetahui bagaimana kontribusi pajak restoran terhadap Pendapatan Asli Daerah pada Badan Pengelolaan Pendapatan Daerah Kabupaten Bogor. Berdasarkan hasil peninjauan diketahui bahwa penerapan prosedur pembayaran pajak restoran oleh BAPPENDA telah dilaksanakan sesuai dengan ketentuan Peraturan Daerah Kabupaten Bogor/1No. 2 tahun 2016. Selanjutnya, penerimaan pembayaran pajak restoran Kabupaten Bogor dinilai telah melebihi target yang ditetapkan. Kemudian, pajak daerah salah satunya pajak restoran mampu memberikan kontribusi lebih terhadap PAD. pajak restoran telah memberikan kontribusi terhadap PAD tertinggi urutan ketiga setelah pajak BPHTB dan pajak PBB meskipun dinilai fluktuatif.
Tinjauan Atas Akuntabilitas Pengelolaan Dana Desa Pada Kecamatan Bogor Selatan Harahap, Haykal Fadillah; Nurjanah, Yayuk; Lestari, Febriana Indah
Jurnal Aplikasi Bisnis Kesatuan Vol. 3 No. 2 (2023): JABKES Edisi Agustus 2023
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v3i2.2025

Abstract

Akuntabilitas mencakup pemberian data keuangan dan kegiatan yang dilaksanakan oleh lembaga pemerintah yang terbuka untuk masyarakat dan berfokus pada kepentingan publik untuk kualitas yang lebih baik. Konsep akuntabilitas didasarkan pada individu atau kelompok dalam setiap kategorisasi posisi bertanggung jawab atas kegiatan yang diselenggarakannya. Kepatuhan terhadap aturan dan hukum hanyalah salah satu aspek dari fungsi akuntabilitas. Namun, peran akuntabilitas terus berfokus pada penggunaan sumber daya yang ekonomis, efektif, dan efisien.Saat ini telah banyak perhatian khusus terhadap praktik-praktik akuntansi yang dilakukan oleh pemerintahan desa. Hal ini karena adanya tuntutan pengelolaan anggaran dana desa yang disalurkan pemerintah pusat ke seluruh desa bertujuan untuk meningkatkan kepercayaan masyarakat mengenai pengelolaan dan desa.Tujuan dalam penyusunan tugas akhir ini adalah untuk mengetahui akuntabilitas pengelolaan dana desa di Kecamatan Bogor Selatan dalam memenuhi prinsip akuntabilitas yang sesuai dengan peraturan Walikota Bogor Nomor 141 Tahun 2022. Kecamatan Bogor Selatan sudah akuntabel dalam memenuhi prinsip akuntanbilitas pada tahap perencanaan, pelaksanaan, pelaporan, penatausahaan dan pertanggungjawaban. Namun dalam tahap pelaksanaan belum sepenuhnya sesuai dengan peraturan dikarenakan Kaur (Kepala Urusan) dan Kasi (Kepala Seksi) pelaksana melaporkan laporan akhir realisasi terlambat dari waktu yang sudah ditentukan, sehingga dapat dikatakan pelaksanaan belum sepenuhnya berjalan sesuai dengan peraturan. Kata Kunci : Akuntabilitas, Dana Desa
PENCATATAN ATAS PEMOTONGAN DAN PELAPORAN SURAT PEMBERITAHUAN (SPT) MASA PPH UNIFIKASI Riri Nurma Herwini; Nurjanah, Yayuk; Puspitasari, Ratih
Jurnal Aplikasi Bisnis Kesatuan Vol. 3 No. 3 (2023): JABKES Edisi Desember 2023
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v3i3.2092

Abstract

Pencatatan merupakan proses yang dilakukan untuk mengakui transaksi yang dicatat dalam jurnal sebagai tahap awal dalam siklus akuntansi dengan mengikut ketentuan yang berlaku secara umum. Jurnal yang harus dicatat meliputi pengakuan atas terjadinya transaksi, pengakuan atas utang PPh atau pajak penghasilan, pengakuan atas pembayaran tagihan beserta pembayaran utang pajak penghasilan. Pemotongan pajak diartikan sebagai kegiatan memotong senilai pajak yang terutang dari jumlah yang dibayarkan. E-Bupot Unifikasi merupakan sebuah aplikasi yang tersedia di laman Direktorat Jenderal Pajak yang digunakan untuk melaporkan SPT Masa PPh Unifikasi. E-Bupot Unifikasi atau Bukti Potong Elektronik, berfungsi untuk menyiapkan bukti potong SPT Masa Unfikasi yang meliputi PPh Pasal 4 ayat (2), PPh Pasal 15, PPh pasal 22, PPh Pasal 23, dan PPh pasal 26. Dilakukannya observasi ini bertujuan untuk mengetahui kesesuaian antara implementasi pencatatan atas pemotongan pajak penghasilan di perusahaan dengan ketentuan yang berlaku, serta mengukur kepatuhan perusahaan dalam melaporkan utang pajak. Kemudian mengetahui seberapa besar pengaruh sistem atau aplikasi e-Bupot Unifkasi terhadap keefektifan bagi perusahaan atau wajib pajak badan dalam pemotongan, penyetoran, dan pelaporan pajak. Hasil observasi menunjukkan bahwa pencatatan yang dilakukan oleh perusahaan secara garis besar sudah sesuai dengan ketentuan yang berlaku secara umum, adanya perbedaan dalam pencatatan jurnal tidak mempengaruhi terhadap jumlah yang dicatat. Selanjutnya dengan adanya aplikasi e-Bupot Unifikasi, pengaruh positif dirasakan oleh perusahaan dalam melakukan pemotongan, penyetoran, dan pelaporan pajak penghasilan. Dengan hal tersebut, dalam penerapannya perusahaan telah mengikut regulasi yang berlaku dan patuh terhadap kebijakan yang telah ditetapkan oleh pemerintah. Keyword : pencatatan, e-Bupot Unifikasi, Pajak Penghasilan
Co-Authors Aang Munawar Adil Fadillah Aisyah Aisyah Andrian Andrian Anggraeni, Sinta Ardhi, Ardhi Aulia, Shafira Desri Aulya, Syifa Darmawan, Ade Desi Efrianti Dewi, Kusuma Ervina Indri Sari, Ervina Indri Fahsany, Donny Hendry Fajar, Zona Fitriani, Fariha Ginting, Kristin Ninta Gusman, Salsa Nabila Handini, Nayla Harahap, Haykal Fadillah Hasanah, Lulu Heri Sastra Hermawan, Yanto Heti Herawati J.K, Andryan Elfani Lestari, Febriana Indah Lestari, Febriana Indah Lestary, Fellya Destriliawaty Indah Listari, Sinta Maharani, Biyas Cahaya Marwan Effendy Mayangsari, Anisa Putri Meylani, Melan Mulyadi, Mohammad Noorman Mumuh Mulyana Octavian, Henry Sumurung P, Robert Pius Padilah, Siti Permana, Yudi Prasetyo, Disva Margaretha Putra, Aprilian Rachman, Rachmawaty Rahmayanti, Sinta Ratih Puspitasari Riri Nurma Herwini Ronald Ronald Saefudin Zuhdi Sari, Ardilla Nur Khomairo Puspita Sari, Febriani Indah Saverina, Rufina Seputri, Natasha Marnafa Setiawan Siti Ita Rosita Sudradjat Sudradjat Sujana Sujana Supardji Supardji Sutarti Sutarti Syahadati, Shera Syahida Toni Andrianto