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Tinjauan Atas Prosedur Pembelian Dan Penjualan Pada PT Jaya Makmur Pajajaran Agustiansyah, Keukeu; Efrianti, Desi; Rosita, Siti Ita
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.v3i3.2093

Abstract

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.
Implementasi Aplikasi Jamsostek Mobile Dalam Pengajuan Klaim Jaminan Hari Tua Pada BPJS Ketenagakerjaan Cabang Kota Bogor Afandi, Much; Muktiadji, Nusa; Rosita, Siti Ita; Rosa, Edy Safni
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 2 (2025): JABKES Edisi Agustus 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i2.1955

Abstract

Implementation of Worker Insurance Application       _______161       Submitted OCTOBER 2024   Accepted JUNE 2025                                               JABKES   Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 2, 2025 page. 161 - 178 IBI Kesatuan ISSN 2807 – 6036 DOI: 10.37641/jabkes.v5i2.41955   Old-age security provides guarantees to workers in the form of cash benefits paid periodically or in a lump sum to workers who are participants of the Old Age Security (JHT) program in accordance with the prevailing regulations. The system and procedures for claiming Old Age Security require participating workers to go through several stages of the claim process. Claims can be made either by visiting the branch office in person or via online media. The purpose of this final project discussion is to understand the claim system and procedures conducted directly or through the Jamsostek Mobile (JMO) application for workers who have become participants of the Old Age Security at BPJS Ketenagakerjaan, as well as to provide an overview of the calculation of the old-age security balance. The results of the discussion indicate that the system and procedures for claiming old-age security funds implemented by BPJS Ketenagakerjaan Branch Bogor City comply with the regulations of the Social Security Administering Body for Employment. The Jamsostek Mobile (JMO) application is used as a medium and one of the methods for claiming old-age security funds online. However, there are still application development issues that hinder participants who wish to claim their old-age security. As a result, participants must visit the nearest branch office for further processing. Regarding the calculation of the Old Age Security balance, the benefits are greater if claimed at an older age rather than at a younger age. This aligns with the purpose of the Old Age Security, which is meant for the participant's old age. The income from the development interest of the old-age security balance makes the benefits more substantial if claimed in old age, as the development interest will increase the participant's balance even if the participant no longer pays contributions.   Keywords : Old Age Security, Claim System and Procedures, BPJS Ketenagakerjaan, Jamsostek Mobile (JMO) Application