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Pengendalian Intern Pelunasan Gadai pada PT. Pegadaian (Persero) Unit Pembantu Cabang (UPC) Jenggawah Kabupaten Jember Candra Dewi, Monika Oktaria; Lestari, Hari Budi; Wiguna, Ardhitya Alam
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1531

This research aims to describe the internal control of pawn settlement at PT. Pegadaian (Persero) Jenggawah Branch Supporting Unit (UPC), Jember Regency. The method used in this research is descriptive qualitative. Data collection techniques were carried out using observation, documentation, literature review and interview methods. Then the findings were analyzed by comparing the results of the research with the previously existing theories related to internal control of mortgage settlement. The results of the study show that the internal control of mortgage settlement at PT. Pegadaian (Persero) Jenggawah Branch Support Unit (UPC) in Jember Regency is generally according to theory. From the 4 (four) elements that serve as benchmarks for the suitability of internal control for repayment of pawns based on theory, there is only 1(one) element that is not appropriate, namely the element of related functions. Information regarding credit can be added for further research.

Perhitungan dan Pelaporan Pajak Pertambahan Nilai (PPN) Pada PT. Mitra Tunas Raya Kabupaten Jember dengan Adanya Perubahan UU. Nomor 7 Tahun 2021 Rafsanjani, Sofia Dwi; Susanto, Andri Mardi; Lestari, Hari Budi
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1544

This research aims to explain the calculation and reporting of value added tax at PT. Partners with Tunas Raya Jember Regency in 2022 with Law no. 7 of 2021. The research method used in this research uses a qualitative descriptive approach. Data collection techniques in this report were obtained from observations on report objects, documentation and literature studies. The results of the research show that the calculation of Value Added Tax of PT. Mitra Bersama Tunas Raya is in accordance with Law no. 42 of 2009 and Law no. 7 of 2021.

Penerapan Standar Akuntansi Keuangan EMKM dalam Penyusunan Laporan Keuangan Pada Usaha Kerajinan Sangkar Burung Desa Sukowono Kabupaten Jember Wahdaniah, Iklimatul; Lestari, Hari Budi; Epriliyana, Nike Norma
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1545

Financial Accounting Standards for Micro, Small and Medium Entities are accounting standards intended for Micro, Small and Medium Enterprises where with the existence of Standards for Micro, Small and Medium Entities it is hoped that Micro, Small and Medium Enterprises will be more independent and more advanced and Micro, Small and Medium Enterprises can record their business financial reports, improve information Accounting has an important role in achieving business success. This research aims to explain the implementation of Standards for Micro, Small and Medium Entities financial accounting standards in preparing financial reports for the Bird Cage Craft Business in Sukowono Village, Jember Regency. The method used in this research is Qualitative Descriptive. The results of the research show that the preparation of financial reports for the Bird Cage Craft Business in Sukowono Village, Jember Regency has gone well and is in accordance with Standards for Micro, Small and Medium Entities. This can be seen from the research results where these Micro, Small and Medium Enterprises apply financial reports including profit and loss reports, capital requirements, financial position reports, as well as notes to financial reports.

Perhitungan Harga Pokok Produksi Minuman Kopi Pada Kedai “Hobi Kopi” Kecamatan Ambulu Kabupaten Jember Sugiarto, Mohammad Alif Dzulkifli; Lestari, Hari Budi; Susanto, Andri Mardi
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i1.1690

Accurate and precise calculation of the cost of production is very important because the cost of production can provide information in determining selling prices and increasing profits. This research aims to explain the calculation of the Cost of Production (HPP) of drinks at Kedai Hobi Kopi, Ambulu District, Jember Regency. The research method used was a qualitative method and the samples used were 4 best-selling product variants. The results of the research show that calculating the Cost of Goods Production (HPP) using the full costing method has a smaller gross profit value compared to the company's calculations because the company does not calculate production costs in detail, only using Raw Material Costs (BBB) to determine the Cost of Goods Production (HPP). So that the gross profit obtained tends to be greater.

Komparasi Laporan Keuangan PT. BPR Anugerahdharma Yuwana Cabang Ambulu Kabupaten Jember Fitriana, Alya; Epriliyana, Nike Norma; Lestari, Hari Budi
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i1.1713

This study aims to explain the comparison of financial statements at PT BPR Anugerahdharma Yuwana Jember Ambulu Branch, Jember Regency in 2021 and 2022. The research method is descriptive research with a qualitative approach. The data collection techniques used are literature study, interviews, documentation, and observation. While the data used are primary and secondary data obtained from PT BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency. Company ratios are calculated based on liquidity ratios, solvency ratios, and profitability ratios. The results showed that compared to 2021, in 2022 the liquidity, solvency and profitability of PT. BPR Anugerahdharma Yuwana Jember Ambulu Branch, Jember Regency has increased.

Analisis Strategi Pemasaran untuk Meningkatkan Daya Saing UMKM (Studi Kasus Pada Jasa Desain Perspektif Malang) Putra, Moch. Gilang Aryana; Lestari, Hari Budi; Tohari, Nursyamsida
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 2 (2024): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i2.2029

This study aims to get an overview of the marketing strategy used by Jasa Desain Perspektif Malang to increase sales. Marketing strategy is one way to win sustainable competitive advantage for companies that produce goods or services. Marketing strategy can be seen as one of the bases used in compiling overall corporate planning. Data collection techniques are carried out by documentation and observation. The results of the study concluded that the marketing strategy of Jasa Desain Perspektif Malang uses (1) market segmentation strategy; (2) target market determination strategy (targeting); (3) market positioning strategy (positioning); and (4) marketing mix. Based on this marketing strategy, there is an increase in total sales and is used as a reference for the effectiveness of marketing strategies in competition between Desain Perspektif Malang businesses.

Penerapan Standar Akuntansi Keuangan EMKM Pada Laporan Laba Rugi di Kedai Hobi Kopi Kecamatan Ambulu Kabupaten Jember Setiawan, M. Erik; Lestari, Hari Budi; Susanto, Andri Mardi
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 2 (2024): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i2.2181

SAK EMKM is used by entities that do not or have not been able to fulfill the accounting requirements regulated in SAK ETAP. In SAK EMKM, the entity's financial statements are prepared using basic accrual and business continuity assumptions, as used by micro, small and medium entities and using the business entity concept. This research aims to determine the application of SAK EMKM to the profit and loss report at the "Hobi Kopi" Shop, Ambulu District, Jember Regency. This research uses a qualitative descriptive approach and analyzes the data using a profit and loss report form based on SAK EMKM. The results of this research show that Kedai Hobi Kopi's profit and loss recording is not in accordance with SAK EMKM. The SAK EMKM explains that there are items in the Profit and Loss Report, namely income, operating expenses, other expenses and tax expenses. Meanwhile, Kedai Hobi Kopi's profit and loss report presents COGS where the COGS contains operating expenses which should be separated for each type of expense. There are still expense accounts that have not been included in the income statement, such as asset depreciation expenses and asset repair expenses. After implementing SAK EMKM in the profit and loss report, there is no difference in the nominal profit achieved because basically the expenses presented by Kedai Hobi Kopi are in accordance with the expense rules based on SAK EMKM.

Pengendalian Intern Pelunasan Gadai pada PT. Pegadaian (Persero) Unit Pembantu Cabang (UPC) Jenggawah Kabupaten Jember Candra Dewi, Monika Oktaria; Lestari, Hari Budi; Wiguna, Ardhitya Alam
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1531

This research aims to describe the internal control of pawn settlement at PT. Pegadaian (Persero) Jenggawah Branch Supporting Unit (UPC), Jember Regency. The method used in this research is descriptive qualitative. Data collection techniques were carried out using observation, documentation, literature review and interview methods. Then the findings were analyzed by comparing the results of the research with the previously existing theories related to internal control of mortgage settlement. The results of the study show that the internal control of mortgage settlement at PT. Pegadaian (Persero) Jenggawah Branch Support Unit (UPC) in Jember Regency is generally according to theory. From the 4 (four) elements that serve as benchmarks for the suitability of internal control for repayment of pawns based on theory, there is only 1(one) element that is not appropriate, namely the element of related functions. Information regarding credit can be added for further research.

Perhitungan dan Pelaporan Pajak Pertambahan Nilai (PPN) Pada PT. Mitra Tunas Raya Kabupaten Jember dengan Adanya Perubahan UU. Nomor 7 Tahun 2021 Rafsanjani, Sofia Dwi; Susanto, Andri Mardi; Lestari, Hari Budi
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1544

This research aims to explain the calculation and reporting of value added tax at PT. Partners with Tunas Raya Jember Regency in 2022 with Law no. 7 of 2021. The research method used in this research uses a qualitative descriptive approach. Data collection techniques in this report were obtained from observations on report objects, documentation and literature studies. The results of the research show that the calculation of Value Added Tax of PT. Mitra Bersama Tunas Raya is in accordance with Law no. 42 of 2009 and Law no. 7 of 2021.

Penerapan Standar Akuntansi Keuangan EMKM dalam Penyusunan Laporan Keuangan Pada Usaha Kerajinan Sangkar Burung Desa Sukowono Kabupaten Jember Wahdaniah, Iklimatul; Lestari, Hari Budi; Epriliyana, Nike Norma
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1545

Financial Accounting Standards for Micro, Small and Medium Entities are accounting standards intended for Micro, Small and Medium Enterprises where with the existence of Standards for Micro, Small and Medium Entities it is hoped that Micro, Small and Medium Enterprises will be more independent and more advanced and Micro, Small and Medium Enterprises can record their business financial reports, improve information Accounting has an important role in achieving business success. This research aims to explain the implementation of Standards for Micro, Small and Medium Entities financial accounting standards in preparing financial reports for the Bird Cage Craft Business in Sukowono Village, Jember Regency. The method used in this research is Qualitative Descriptive. The results of the research show that the preparation of financial reports for the Bird Cage Craft Business in Sukowono Village, Jember Regency has gone well and is in accordance with Standards for Micro, Small and Medium Entities. This can be seen from the research results where these Micro, Small and Medium Enterprises apply financial reports including profit and loss reports, capital requirements, financial position reports, as well as notes to financial reports.

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