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All Journal Jurnal Ekonomika Dan Bisnis Expensive: Jurnal Akuntansi dan Keuangan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Terzaghi, M. Titan
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Pengetahuan Perpajakan, Sanksi Pajak dan Peran Aparatur Desa Terhadap Kepatuhan Wajib Pajak Sarani, Sarani; Terzaghi, M. Titan; Fitriasuri, Fitriasuri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i2.5954

Abstract

This research aims to provide an understanding of taxpayer compliance with non-compliance in paying PBB. Research method used: Selection of population and sample using simple random sampling, using quantitative data. Meanwhile, the data sources are primary data and secondary data, with one dependent variable and three independent variables. Using analysis with quantitative descriptive statistical methods. Data quality testing was carried out using validity testing and reliability testing. Meanwhile, the next test uses multiple linear regression analysis, Partial Significance Test (t Test), Simultaneous Significance Test (F Test). The research results provide that tax knowledge has a positive and significant impact on taxpayer compliance in paying PBB. Tax sanctions have a positive effect on taxpayer compliance in paying PBB. And the role of village officials has a positive influence on taxpayer compliance in paying PBB. With the role of village officials, it will encourage higher levels of taxpayer compliance in paying PBB.
Analisis Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Barang Pada PT. Dua Samudra Logistik Palembang Rahmadani, Novi; Noviardy, Andrian; Sartika, Dewi; Terzaghi, M. Titan
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2153

Abstract

The purpose of this research is to see and study the accounting information system, which is a process that is influenced by the admin, warehouse department, finance department, and other departments. This system is designed to provide sufficient assurance to achieve objectives related to receiving, issuing, and shipping goods. This research uses a qualitative descriptive approach and uses primary and secondary data. Data collection is done through interviews, observation, and documentation. The results of this study indicate that recording inventory using the permanent method is good enough for the accounting information system for receiving and issuing goods. PT Dua Samudra Logistik Palembang uses the FIFO method to value inventory. The earliest incoming goods with the longest DO date are the earliest shipped. This study focuses on the Accounting Information System for Receipt and Expenditure of Goods at PT. Dua Samudra Logistik Palembang.
Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing pada Pempek Feri Palembang Amalda, Siska; Setyadi, Bakti; Sartika, Dewi; Terzaghi, M. Titan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9833

Abstract

This study aims to analyze the calculation of the cost of production at UMKM Pempek Feri Palembang using the full costing method. The research method applied is descriptive qualitative with a case study approach. Data were collected through observation, documentation, and interviews to obtain information regarding raw material costs, direct labor, and factory overhead costs. The results indicate a difference between the company’s calculation of the cost of production and the full costing method, where the full costing method provides more accurate results as it includes all cost components, both variable and fixed. Therefore, the implementation of the full costing method can assist the company in determining a more precise selling price and improving the accuracy of production cost control.
Co-Authors Amalda, Siska Bakti Setyadi DEWI SARTIKA Fitriasuri, Fitriasuri Noviardy, Andrian Rahmadani, Novi Sarani, Sarani