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All Journal Bisma: Jurnal Bisnis dan Manajemen Jurnal Aplikasi Akuntansi JRABA
A.A Gde Satia Utama, A.A Gde Satia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Journal : JRABA

 1 
EVALUASI DAN DESAIN SISTEM INFORMASI AKUNTANSI PEMUNGUTAN DAN PENYETORAN PPN DALAM UPAYA MENINGKATKAN EFISIENSI KINERJA SUBDINAS PERPAJAKAN PADA PT. PELABUHAN INDONESIA III (PERSERO) CABANG TANJUNG PERAK Wardhani, Anindya Retno; Utama, A.A Gde Satia
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 1 No 1 (2016): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v1i1.46009

Abstract

Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak is one of theinstitution body that appointed by the Government to carry out the collection andremittance of WAPU VAT according to PMK No. 85 / PMK.03 / 2012 (amended byPMK No. 136/ PMK.03 / 2012). WAPU VAT collection and deposit system areinefficient because it requires a lot of time and effort when it comes to input the dataentry of tax invoice, printing Tax Deposit and sent it to Bank Perception. Threesteps activities need tobe done more than once. Therefore, Branch of PT PelabuhanIndonesia III (Persero) in Tanjung Perak need the collection and remittance of theWAPU VAT system that sufficient to improve the efficiency of tax subofficesperformance.This research aims to design the accounting information system forcollecting and depositing process WAPU VAT. WAPU VAT Deposit using e-taxpayment application are expected to overcome the problems that will arise in theWAPU VAT system deposit.Exploratory qualitative approach withcase studymethod chosen in order to dig up the real problem occurs and find a solution. Thisresearch are expected to contribute significantly towards Branch of PT PelabuhanIndonesia III (Persero) in Tanjung Perak as a research subject. In addition, theimplementation of draft e-tax application payment system are expected to improveefficiency process of collection and remittance of WAPUVAT.
PENGARUH PERTUMBUHAN PERUSAHAAN, STRUKTUR MODAL, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Dhani, Isabella Permata; Utama, A.A Gde Satia
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v2i1.46013

Abstract

The purpose of the research is to obtain empirical evidence about the impact of growth, capital structure and profitability to firm value. The sample in this research is manufacturing company which listed in Indonesia Stock Exchange during the period of 2013–2015. The source of the data of this research was conducted from annual report and sustainability report. This research is using quantitative approach with multiple linear regression analysis method. The result in this research found that growth effect positively to firm value, capital structure effect negatively to firm value and profitability effect positively to firm value.
E-MONEY BANYUWANGI TOURISM : QR CODE SEBAGAI ALAT TRANSAKSI DI WISATA PULAU MERAH Setyowati, Yashinta; Ramadhani, Ayu Nadia; Bayu A, Muhamad; Daniel, Debby Ratna; Utama, A.A Gde Satia
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v2i2.46021

Abstract

This study aims to design a sales system using QR Code as a means of transactions in the tour of Red Island. One of the tourist attractions in Banyuwangi often visited by foreign and domestic tourists is the Red Island. The advantages of the Red Island is the waves that are always stable for surfing, clean and conducive environment, and amazing scenery. However, due to the large number of visitors, it is not comparable with the sellers and service providers, the low educational background makes local residents difficult to communicate especially with foreign tourists. This research uses qualitative exploratory and action research methods conducted in Pulau Merah. Data collection is done through interviews and in-depth observation. Data analysis is done to generate a system requirement that will be designed. The result of this research is the design of sales accounting information system using QR Code as transaction tool. The contribution of this research is to increase the income of the people around Red Island, as well as local government through tax revenue, also to improve the competitiveness of Red Island into a natural tourist area of technology.
E-PROCUREMENT SYSTEM PENGADAAN BARANG DAN JASA PADA PT. TRAKINDO UTAMA SURABAYA Utama, A.A Gde Satia; Prabiyanto, Arief Eko
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v4i1.46044

Abstract

The aim of this study proposes new system for PT Trakindo asan officialagent company (dealer) in Indonesia for Caterpillar products. The company's operations are the world's largest heavy equipment manufacturer which includes miningindustry, oil and gas industry, construction, forestry, agriculture, and power systems. The problem is Procurement of goods and services performed by PT Trakindo Utama currently undergoing a lot of obstacles such as significant cost in finding the right suppliers, bad integration with suppliers, dependence on suppliers, the bill submitted by the supplier can not timely because the billing document incomplete, the use of media such as telephone and so on which may cause considerable cost.The contribution of this research are developing the procurement system design, and web-based services are expected to help anticipate and resolve these problems. This research was conducted using qualitative and case study method, which has the characteristics of exploratory. The results achieved are expected to improve the efficiency and effectiveness of the procurement process at PT Trakindo Utama.
Co-Authors Anindya Retno Wardhani, Anindya Retno Arina Manasika Ayu Nadia Ramadhani, Ayu Nadia Debby Ratna Daniel, Debby Ratna Harianto, Shandy Isabella Permata Dhani, Isabella Permata Laila, Eky Asroatul Muhamad Bayu A, Muhamad Prabiyanto, Arief Eko Pramesti, I Gede Oka Mahendra Sidhi Rahayu, Puput Puji Restiyantingrum, Erdiya Vega Yashinta Setyowati, Yashinta