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All Journal Jurnal Akuntansi, Auditing dan Investasi (JAADI) IKHLAS: Jurnal Pengabdian Dosen dan Mahasiswa
jaurino
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EFEKTIVITAS PAJAK BUMI BANGUNAN PERDESAAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN KUBU RAYA jaurino
Jurnal Akuntansi, Auditing dan Investasi Vol 1 No 1 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This research was conducted at the Office of the Regional Tax and Retribution Management Agency (BPPRD), Kubu Raya Regency, West Kalimantan. research problems regarding the level of effectiveness, the level of PBB-P2 revenue contribution, the growth rate of PBB-P2 and PAD as well as the target and realization of Government PAD, the delivery system for SPPT PBB P2 to taxpayers, and the obstacles faced in efforts to increase PBB-P2 revenue in Kubu Raya Regency.The method used in this research is quantitative research methods. This research is a quantitative research with quantitative descriptive analysis techniques using the ratio of effectiveness and contribution. The data collection method used is the interview method and documentation method. The data studied were data on the target and realization of PBB-P2 revenue, data on the realization of local tax revenue and revenue from regional original revenue (PAD), and the results of interviews.The results showed that the level of effectiveness of PBB P2 revenue in 2013-2017 was quite effective with an average of 80.80%, the contribution rate of PBB P2 revenue to local tax results in 2013-2017 showed less results with an average value of 11.90 %, the contribution rate of PBB P2 revenue to Regional Original Revenue (PAD) in 2013-2017 shows very poor results with an average value of 2.01%. The obstacles to the Kubu Raya Government in optimizing PBB-P2 revenue are the lack of awareness from the public to pay PBB-P2, the existence of empty tax objects and subjects, and the far distance of taxpayers' places. Keywords: Effectiveness, PBB-P2, Regional Original Income.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENINGKATAN LABA (STUDI KASUS PADA PT. KAPUAS PERMATA MEDIFARMA PONTIANAK) Jaurino
Jurnal Akuntansi, Auditing dan Investasi Vol 1 No 2 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

The purpose of the study was to determine whether credit sales, accounts receivable turnover and bad debts had a partial or simultaneous effect on operating profit. The research method uses quantitative methods, or statistical analysis with 36 samples obtained from the monthly financial statements of PT. Kapuas Permata Medifarma for three periods, from 2018 - 2020. The research variables used are the independent variables (Credit Sales, Accounts Receivable Turnover and Uncollectible Accounts) and the Dependent Variable (Operating Profit). Hypothesis testing using multiple linear regression with t test and F test and correlation test. The results showed that partially credit sales had a significant effect on operating profit, while the turnover of receivables and bad debts had no significant effect on operating income. Simultaneously credit sales, accounts receivable turnover and bad debts have an effect on operating profit. When viewed from the level of correlation that credit sales have a very strong relationship with profit, while the turnover of receivables and bad debts has a low relationship with profit. Keywords: Credit Sales, Accounts Receivable Turnover, Doubtful Accounts and operating profit
PERAN ANALIS KREDIT DALAM PEMBERIAN KREDIT PADA PT. BPR CAHAYA KHATULISTIWA SEJAHTERA PERAN ANALIS KREDIT DALAM PEMBERIAN KREDIT PADA PT. BPR CAHAYA KHATULISTIWA SEJAHTERA Saraswati, Resha; Jaurino
Jurnal Akuntansi, Auditing dan Investasi Vol 4 No 1 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v4i1.457

Abstract

This study investigates the role of credit analysts in the credit provision process at PT. BPR Cahaya Khatulistiwa Sejahtera and the impact of changes in Non-Performing Loans (NPL) on the bank's performance. Using qualitative methods and the 5C analysis technique, the research reveals the strengths and weaknesses in the bank's credit provision procedures. While the bank adheres to prudential principles and incorporates the 5C principles in credit assessment, challenges in archival practices have led to inefficiencies. To address these issues, it is recommended that the bank implement a structured digital archiving system and provide training programs in human resource management. These measures are expected to improve credit provision, operational efficiency, customer service, and the bank's reputation, emphasizing the critical role of credit analysis in the bank's overall operations.
ANALISIS SISTEM PEMBERIAN KREDIT PADA KOPERASI PEGAWAI LOGISTIK PERUM BULOG KANWIL KALBAR Jaurino; Septianus, Julio Caesar; Yahya, Rizky F.
Jurnal Akuntansi, Auditing dan Investasi Vol 2 No 1 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study aims to determine the credit system and negligent credit in the logistics employeecooperative of the bulog regional office of west borneo. This research includes qualitative research,the data used are in the form of outstanding loan data, the documents used, and the organizationstructure of the logistical employee cooperative organization of perum bulog west borneo regionaloffice. Data collection is by using , observation, interview, and literature study. which is thenanalyzed by analytical tools using Flowchart (Flow), ICQ ( Internal Control Quisioner), interview.The result of this study indicate that the organizational structure of the logistics employeescooperative of perum bulog alredy exists, but its implementation has not been carried out optimallywhere there is dual work by the savings and loan unis so that the work carried out is less focusedand concurrent work is also carried out by the treasurer where as credit disbursement andaccounting department and that is insparable from the lack of human resources. Meanwhile, thefactors that cause negligent credit are used by internal factors which are still not careful in analyzing credit, negligence in repaying loans, lack of credit supervision, as well as the lackof human resources. Exsternal factors, namely the existence of bad faith or elements of intentionallate payments made by members, dishonesty during interviews and the existence of urgent needsby members so that loan payments delayed.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH DI KOTA PONTIANK Diki, Ignasius; Jaurino; Sari, Wilda
Jurnal Akuntansi, Auditing dan Investasi Vol 2 No 1 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study focuses on the analysis of the effectiveness and contribution of advertising tax to localrevenue in Pontianak City, which aims to determine the effectiveness of the realization ofadvertisement tax revenue and how much advertising tax contributes to local revenue in PontianakCity. This study uses the method of observation, interviews and documentation directly to thePontianak City Regional Finance Office.Data collection using observation, interviews anddocumentation methods aims to determine the level of effectiveness and contribution of advertisingtax to local revenue in Pontianak City. The data analysis technique used is effectiveness ratioanalysis technique, contribution ratio analysis technique and trend analysis. Based on the resultsof the analysis of the effectiveness and contribution of advertising tax to local revenue in PontianakCity, it has been very effective with the contribution of advertising tax to local revenue is still veryless. The identified factors that affect effectiveness and contributions are willingness to pay taxesand the existence of advertisements that have expired.
ANALISIS KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH PADA UMKM DI KOTA PONTIANAK Septiani, Rizki Amelia; Jaurino
Jurnal Akuntansi, Auditing dan Investasi Vol 2 No 2 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study is entitled "Analisis Kesiapan Implementasi Standar Akuntansi Keuangan Entitas MikroKecil Menengah (SAK EMKM) Pada UMKM di Kota Pontianak" this study aims to see thereadiness of UMKM entrepreneur in implementing SAK EMKM published on January 1, 2018replacing its predecessor SAK ETAP. SAK EMKM is considered simpler so that it can reach UMKMentrepreneur. This research was conducted by distributing questionnaires to UMKM entrepreneurin Pontianak City. The indicators used include the issuance of SAK EMKM, the drafting system, theconcept of business entities, and adequate human resources. Of the 19 questionnaires that returned,there were 3 UMKMs that had prepared financial statements in accordance with SAK EMKM andthe rest did not meet the indicator requirements in readiness to implement SAK EMKM.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI CABAI RAWIT PADA KELOMPOK TANI MEKAR BERSERI DI DESA SUNGAI PANGKALAN I KECAMATAN SUNGAI RAYA KABUPATEN BENGKAYANG Al Fathoni, Fikri; Jaurino
Jurnal Akuntansi, Auditing dan Investasi Vol 3 No 1 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study entitled "Analysis of Determining the Cost of Cayenne Pepper Production in the MekarBerseri Farmers Group" aims to determine the cost of Cayenne pepper production in the MekarBerseri Farmers Group, where in the Berseri Farmers group has never calculated the cost of chiliproduction and to find out how much Profit earned from the sale of its chili. In processing the datain this study the author uses the Full Costing Method. The production cost of planting cayennepepper according to the full costing method of one production, namely: themcost of raw materialsis Rp. 5,000,000, the cost of auxiliary materials is Rp. 9,450,000, direct labor costs of Rp.54,480,000, and factory overhead costs of Rp. 12,047,500. The total calculation of the cost ofcayenne pepper products is Rp. 80,977,500 or Rp. 10,122.2 Per Kg of Chili. One time the productionof chili planting can produce 8,000 kg of cayenne pepper. The profit obtained from the sale ofcayenne pepper to the Mekar Berseri Farmers Group is Rp. 198,022,500 from the sale of cayennepepper in one production per November-May 2022.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI REALISASI PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN SAMBAS Andresti, Opie; Jaurino
Jurnal Akuntansi, Auditing dan Investasi Vol 3 No 2 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

Regional Native Income is one of the indicators of the independence of a region's autonomy in an effort toexplore potential and increase revenue sources. This study aims to analyze what factors affect RegionalNative Income. The factors analyzed are GRDP, Total Population and Number of Industries from 2012-2021in Sambas Regency.This study used the Saturated Sampling (Census) method. The sample used is data onreports on the receipt of Regional Original Income, GRDP, Number of Population and Number of Industriesper year for the 2012-2021 period obtained from the Central Statistics Agency. Data analysis using multiplelinear regression, with the help of the IBM SPSS Statistics 24 software program.The results showed that theGRDP variable had a significant effect on Regional Original Income, The Number of Population and Numberof Industries did not affect Regional Original Income. Meanwhile, simultaneously the variables of GRDP,Number of Population and Number of industries have a significant effect on the Original Income of theSambas Regency
Optimalisasi Proses Pendaftaran Produk UMKM ke Ritel: Studi Kasus pada Usaha Stik Talas Setiawan, Aris; Rizki Fakhrul Yahya; Jaurino; Wilda Sari
IKHLAS: Jurnal Pengabdian Dosen dan Mahasiswa Vol. 3 No. 3 (2024): IKHLAS: Jurnal Pengabdian Dosen dan Mahasiswa
Publisher : Indra Institute Research & Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58707/ikhlas.v3i3.1165

Abstract

This service aims to help Stik Talas MSMEs to register products in retail businesses. This service begins with the observation process, administrative management, dissemination and preparation of service activity reports. The service team educates partners about the importance of improving the quality and quantity of their products. In this activity, education is also given on the importance of expanding the market to sell their products. Furthermore, the service team helped Stik Talas MSMEs to fill in the forms on the digital application that must be fulfilled by business owners if they want to market their products in retail businesses. All documents that must be inputted into the system have been carried out jointly between the service team and partners. The success of this activity is expected to spur all MSMEs to continue to increase the marketing expansion of their products so that it will have an impact on increasing the sales volume of business products.
Co-Authors Al Fathoni, Fikri Andresti, Opie Aris Setiawan Diki, Ignasius Rizki Fakhrul Yahya Saraswati, Resha Sari, Wilda Septiani, Rizki Amelia Septianus, Julio Caesar Wilda Sari Yahya, Rizky F.