Article Per Year (5 Year)
p-Index From 2021 - 2026
2.249
P-Index
This Author published in this journals
All Journal Global Financial Accounting Journal Jurnal Manajemen Kewirausahaan Journal of Applied Accounting And Business (JAAB)
Heriyani heriyani
Politeknik Jambi
Economics, Econometrics & Finance

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
Analisis Perhitungan Dan Penyetoran PPh Pasal 23 Atas Jasa Sewa Pada PT. Perkebunan Nusantara VI Johandri Iqbal; Heriyani; Habiba Oktarina
Journal of Applied Accounting And Business Vol. 4 No. 2 (2022): JAAB - Desember 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.11

Abstract

Article 23 income tax is a mandatory contribution to the state owed by an individual or entity that is coercive in nature based on the law, without receiving direct compensation and being used for the state's purposes for the greatest prosperity of the people. The purpose of this study was to find out how the calculation and deposit of Article 23 Income Tax for rental services at PT. Perkebunan Nusantara VI Jambi is in accordance with the Law of the Minister of Finance Regulation No. 141/PMK.03/2015. The analytical method used in this study is the quantitative descriptive method, namely the method by collecting data, compiling and then interpreting and analyzing it by reprocessing the data obtained so as to provide completeinformation. In this study, the calculation and collection of Article 23 Income Tax on rental services at PT. Perkebunan Nusantara VI Jambi hascomplied with the Regulation of the Minister of Finance No. 141/PMK.03/2015 which is subject to a tax of 2% of the tax base excluding PPh 21.
Sistem Pengelolaan Penjualan Dan Pemesanan Berbasis Web Di Bumdes Lestari Jaya Heriyani; Nova lestari
Journal of Applied Accounting And Business Vol. 2 No. 1 (2020): JAAB - Juni 2020
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v2i1.50

Abstract

Village-Owned Enterprises (BUMDes) are village business institutions managed by the community and village government in an effort to strengthen the village economy which is formed based on the needs and potential of the village. The potential owned by BUMDes as a village community independent business institution in providing the welfare of the village community itself. The problem with BUMDes Lestari Jaya is that the sales system that still uses manual methods to sell these products will require a long time in the sales process, there is no interactive service for customers in ordering products other than coming directly to BUMDes or communication via telephone. In carrying out its business activities BUMDes Lestari Jaya does not allow selling manually. Therefore from the need for a website to facilitate the sale of products and ordering products. The results achieved in this study are a website based information system at BUMDes Lestarai Jaya using Xampp, PHP and MySQL. With this system, it is expected to be able to overcome existing problems and improve service quality for BUMDes Lestari Jaya customers. For BUMDes Lestari Jaya itself makes it easy for consumers to obtain information, to make online ordering ordering transactions and can help the BUMDes Lestari Jaya to increase and expand the range of product marketing
Sistem Informasi Akuntansi Pembiayaan Konsumtiv Pada PT. Bank BNI Syariah KC Jambi Heriyani; Satria Bahar Hidayat
Journal of Applied Accounting And Business Vol. 2 No. 2 (2020): JAAB - Desember 2020
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v2i2.57

Abstract

PT Bank BNI Syariah disbursed financing with various existing products, for the welfare of the people. PT. bank BNI Syariah promised that the funds collected by the people and would be utilized for the sake of the three other member of the community. PT Bank BNI Syariah at the time of distribution of financing. PT Bank BNI Syariah still uses the old method so it is less efficient becouse it only has to do simulations at the office. With this web-based application PT Bank BNI Syariah anywhere and anytime without having to print installment tables. The results achieved in the research of PT Bank BNI Syariah is a website based information system using Xampp, PHP and MySQl with this system is expected to be able to overcome existing problems and improve the quality of service to customers of PT Bank BNI Syariah. For PT BNI Syariah itself makes it easier for marketers to covecy financing simulations.
Pengaruh Motivasi, Promosi Jabatan Dan Kompensasi Terhadap Kinerja Karyawan PT. Bank Negara Indonesia.Tbk KC Jambi Mohd. Iqbal Fazliawinata; Heriyani
Journal of Applied Accounting And Business Vol. 3 No. 1 (2021): JAAB - Juni 2021
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v3i1.67

Abstract

This study aims to analyze the influence of motivation, job promotion and employee performance compensation at PT Bank Negara Indonesia (Persero) Tbk. This study uses a questionnaire as an instrument to take a sample of 50 respondents. The sampling method used was nonprobability sampling. The analytical method used in this research is multiple linear regression analysis. The independent variables in this study, namely motivation, promotion and compensation, explain the dependent variable, namely the employee's performance of 99.6% and the remaining 04% or determined by other variables not included in this analysis or research. The results of this study indicate that motivation, promotion and position have a significant effect on employee performance because they have a significance value <0.05. Abstract is basically an English version of abstrak. All components in abstract are written in the same style as in abstrak. The word “Abstract” and the paragraph is written in Italics.
Pengaruh Software SAP Dalam Meningkatkan Kinerja Karyawan Bagian Keuangan Dan Akuntansi Pada PT. Perkebunan Nusantara VI Alda Fitrisiah; Heriyani
Journal of Applied Accounting And Business Vol. 3 No. 2 (2021): JAAB - Desember 2021
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v3i2.77

Abstract

A Employee performance is of course one of the important components for the company because it affects the company's operations. This study aims to analyze the effect of SAP software in improving employee performance in finance and accounting at PT. Perkebunan Nusantara VI, used a questionnaire as an instrument to take a sample of 30 respondents. The analytical method used in this research is multiple linear regression analysis. The independent variables in this study are software quality, information quality, software user satisfaction and the impact of using accounting software, while the dependent variable is employee performance of 65.3%, the remaining 34.7% is influenced by other variables. The results of this study indicate that the variables of software user satisfaction and the impact of using accounting software have a significant effect on employee performance with a significant value <0.05 with a value of Tcount < Ttable (-2.182 < 2.060) and (6.064 > 2.060). Meanwhile, the variables of software quality and information quality have no effect on employee performance because they have a significant value > 0.05 with a value of Tcount < Ttable (-0.293 < 2.060) and (-1.347 < 2.060). For the overall effect, the value of Fcount > Ftable is (11.870 > 2.76) with a significant value of 0.000 <0.05.
Perancangan Sistem Informasi Penjualan E-Commerce Rempeyek Ilhamum-Taza Berbasis Web Heriyani; Tuty Ulina Malau
Journal of Applied Accounting And Business Vol. 4 No. 1 (2022): JAAB - Juni 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i1.83

Abstract

Ilhamum-Taza is a micro, small and medium enterprise (UMKM) which is engaged in the production and sale of tempe chips and peanut brittle which have become souvenirs from Jambi. UMKM manage the sale of goods is still manual so that the sale of goods is not optimal. Sales management to be more optimal so that it must use a web based e-commerce information system. The development of this web based e-commerce information system uses the waterfall model and the data flow model uses DFD (Data Flow Diagrams) . This research and design produces an e-commerce information system that will be implemented in UMKM Ilhamum-Taza.
Analisis Laporan Arus Kas (Studi Kasus PT. Bosua Asuransi Cabang Jambi Bulan Oktober-Desember Tahun 2018) Rezagi Meilano; Heriyani; Almizon
Journal of Applied Accounting And Business Vol. 5 No. 1 (2023): JAAB - Juni 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i1.224

Abstract

This study aims to determine the condition of cash flow in PT. Bosowa Insurance Jambi Branch. if you look at the analysis of the cash flow statement. Data collection is carried out with literature and documentation research techniques. Research methods. by using descriptive analysis methods using cash flow from operating activities, investments, and funding as well as ratio analysis, namely: Operating Cash Flow Ratio (AKO), Cash Coverage Ratio to Current Debt (CKHL), Capital Expenditure Ratio (PM), Total Debt Ratio (TH). The results of this study show that the company's total cash flow during October-December 2018 shows that the company is in a non-liquid condition when assessed in terms of its operational activities. With the ratio analysis that has been carried out, it can be concluded that there is a decrease in cash flow, especially in operating activities every year and the company's ability to overcome its current liabilities still cannot be resolved.This shows that Bosowa Asuransi Jambi Branch was in a bad position during October-December 2018
Sistem Informasi Akuntansi Kas Berbasis Web Pada Bengkel Yuwa Motor Rezagi Meilano; Heriyani; Hari Zidan Rathomi
Journal of Applied Accounting And Business Vol. 5 No. 1 (2023): JAAB - Juni 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i1.232

Abstract

Bengkel Yuwa Motor is a service company engaged in repair services. Every activity of cash inflow and outflow transactions is recorded into a memorandum and then copied to Spreadsheet. This can have bad consequences such as delays, miscalculations from data processing actors and inaccurate report results due to data sources that take a relatively long time because the amount of data processed is very large. Therefore, this study discusses the creation of a cash inflow and cash out calculation system as a software development method consisting of analysis, design, program code creation and testing. The data collection technique used consisted of observation, interviews and literature study. This cash inflow and outflow information system is expected to assist Yuwa Motor Workshop in processing data relating to cash in and cash out
Co-Authors Alda Fitrisiah Almizon Anggun Wigiarti Ernawati Hutabarat Ernawati Hutabarat Habiba Oktarina Hari Zidan Rathomi Husnul Fatiyah Isroq Urrahmah Johandri Iqbal Khuswatun Hasanah Meilano, Rezagi Mohd Iqbal Fazliawinata Mohd. Iqbal Fazliawinata Nova lestari Satria Bahar Hidayat Satria Bahar Hidayat Tuty Ulina Malau