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All Journal Jurnal Akuntansi, Auditing dan Investasi (JAADI)
Fakhrul Yahya, Rizky
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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ANALISIS FAKTOR YANG MEMPENGARUHI PENYUSUNAN LAPORAN KEUANGAN PADA KOPERASI PRODUSEN TALENTA INOVASI MUDA DI KABUPATEN LANDAK Konstansia, Ella; Dwi Widyastuti, Reni; Setiawan, Aris; Fakhrul Yahya, Rizky
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.v4i1.461

Abstract

This study focuses on discussion the factors that influence the preparation of financial statement at the Koperasi Produsen Talenta Inovasi Muda in Kabupaten Landak. The analysis method used qualitative form data collection techniques of observation, interviews, documentation, literature studies, and questionnaires. This study aims to determine factors influence the preparation of financial statement in Koperasi Produsen Talenta Inovasi Muda. The data processed in this study is the financial statement of the Koperasi Produsen Talenta Inovasi Muda for 2021. The financial statement is analyzed whether the financial statement is in accordance with SAK ETAP. Based on the results of the Financial Statement Analysis, out that there are items that are not in accordance with SAK ETAP, meaning that in the preparation of the financial statement for Koperasi Produsen Talenta Inovasi Muda it is not in accordance with SAK ETAP.
ANALISIS POTENSI PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN DI KABUPATEN LANDAK Rosiska; Afif, Ali; Sartono; Fakhrul Yahya, Rizky
Jurnal Akuntansi, Auditing dan Investasi Vol 3 No 2 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study entitled "Analysis of Potential Hotel Tax and Restaurant Tax Revenues in Landak District". Regionalautonomy currently needs to be reviewed to find sources of regional income, Landak Regency has considerablepotential in tax revenues, especially hotel taxes and restaurant taxes. This research was conducted with the aimof knowing the magnitude of the potential for hotel tax and restaurant tax in 2021, the factors that are obstaclesto hotel tax and restaurant tax revenue and also to find out the efforts made by BPRD in overcoming obstacles tohotel tax and restaurant tax revenue. The method used in this research is descriptive method with a qualitativeapproach which is a writing that describes the actual situation based on the object under study, according to theactual situation at the time the research took place. The analytical tool used is potential analysis using thepotential calculation formula and questionnaire analysis. The results of the potential calculation show that thepotential for hotel taxes and restaurant taxes is very large for hotel taxes, namely Rp. 330,386,450. compared tothe realization that was received in 2021 it was relatively low, namely only Rp. 145,347,320. while for therestaurant tax Rp. 2,855,395,000. compared to the realization that was received in 2021 it was relatively low,namely only Rp. 2,507,541,762. factors constraining the lack of understanding of hotel and restaurant tax payersregarding tax payments and sanctions that are not fully applied to taxpayers. Efforts made by BPRD to overcometax revenue constraints by conducting outreach to hotel and restaurant tax payers.
ANALISIS SISTEM PENGENDALIAN PERSEDIAAN OBAT-OBATAN PADA PUSKESMAS SEPAUK KABUPATEN SINTANG Aulia, Resti; Sari, Wilda; Dwi Widyastuti, Reni; Fakhrul Yahya, Rizky
Jurnal Akuntansi, Auditing dan Investasi Vol 4 No 2 (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.v4i2.495

Abstract

The supply of medicines is one of the important factors influencing the quality of services at a Puskesmas. Withoutsupplies in the Puskesmas, there will be a risk that it will not be able to meet the needs of using Puskesmas services,especially patients at the Sepauk Puskesmas. This research aims to determine the control of medicine supplies atthe Sepauk Health Center, Sintang Regency. By using a qualitative descriptive research method and the dataanalysis technique used is Flowchart system analysis to analyze and draw conclusions and answers to the InternalControl Questionnaire. Based on the results of this research, it shows that, in the Flowchart analysis, there arestill obstacles, namely in the system of supply and use of medicines. This problem occurs due to discrepancies ifthe quantity of medicine that arrives does not match the initial request, and there are medicines whose physicalcondition is damaged so they cannot be used at the Sepauk Health Center. The results of drug supply control atthe Sepauk Community Health Center in the control environment show that the control environment at the SepaukCommunity Health Center is very adequate, this is proven by the existence of regulations and policies,organizational structure, separation of duties and responsibilities, regular audits of drug management and alsothe existence of adequate training programs. And for the risk assessment, the Sepauk Community Health Centerhas also shown that it complies with applicable procedures, whereas the control activities themselves are notadequate because the Sepauk Community Health Center was found to have no restrictions on access to the database.
Co-Authors Ali Afif Aulia, Resti Dwi Widyastuti, Reni Elfrida Ratnawati Konstansia, Ella Rosiska Sari, Wilda Sartono