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INDONESIA
JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Published by Politeknik Negeri Batam
ISSN : 25489925     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, theoretical and practical articles. The JAAT is issued 2 times a year in electronic form. The electronic pdf version is accessible on the internet free of charge. We encourage all interested contributors to submit their work for consideration.
Arjuna Subject : -
Articles 221 Documents
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Electricity Accounts Receivables Billing Procedures Arif Darmawan; Stevani Patrecia Bangun
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307260

Abstract

The purpose of this research is to know how electricity accounts receivable billing procedures. This research was conducted at PT PLN Batam, liquid service companies. This method is used in such research is a descriptive analysis method. The results of this research it can be concluded that the services are used by customers each month will be paid in the following month, thus the company has accounts receivable. In accordance with the statutes, PT PLN, the arrears account customers of electricity will be subject to fines or late payment fees. The fines shall be paid in accordance with the statutes, parties PLN gradually starting from the first sheet second sheet, fines, and a third sheet. To make a payment to a fine sheet of resources and must comply with the tariffs, also performed the first sheet while in the disconnection, update the data in the sheet. Payments are made based on the recording meter. The occurrence of error logging meters due to the kWh meters high, kWh meter, kWh meter building in the blurry due to factors of sanggarnya kWh, and the address is not found because it was moved by irresponsible persons. The error will cause losses to customers and the repair will be performed if an error occurred.
Perlakuan Akuntansi Kas Kecil Dwi Suranti
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307262

Abstract

This research was conducted at calibration service company for measuring instrument engaged in calibration of measuring instruments. In this study, the authors take the point about how little cash management at company. Formation of petty cash at company aims to finance companies that nature needs a relatively small expenditure. Petty cash management at company has been said to be good, the duties and functions of each part and also the control of petty cash at company so petty cash can be maintained and monitored.
Perbandingan Completed Contract Method dan Percentage of Completion Method sebagai Alternatif Pilihan dalam Mengakui Pendapatan Ekky Nariswari; Muhammad Zaenuddin; Fahruddin Lubis
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307266

Abstract

Penelitian ini bertujuan untuk membandingkan metode pengakuan pendapatan yang berbasiskan SAK. Pendapatan merupakan arus masuk bruto dari manfaat ekonomis yang timbul dari aktifitas normal perusahaan selama satu periode. Metode penelitian yang digunakan adalah deskriptif eksplanatori menggunakan single case study dengan membandingkan sebuah kasus penggunaan pengakuan pendapatan dan dicari kebermanfatan dan kerugian penggunaan metode penelitian tersebut. Hasill penelitian menunjukkan bahwa arus masuk mengakibatkan kenaikan ekuitas yang tidak berasal dari kontibusi penanam modal. Pengakuan pendapatan dilakukan baik dengan menggunakan metode persentase penyelesaian maupun metode kontrak selesai untuk menghitung pendapatan dan laba bersih pada proyek yang sedang berjalan menghasilkan temuan yang berberda. Pendapatan diakui bila besar kemungkinan manfaat ekonomi masa depan mengalir ke perusahaan dan manfaat ini dapat diukur dengan benar. Metode kontrak selesai lebih mudah diterapkan daripada metode persentase penyelesaian. Hasil penelitian menujukkan bahwa metode persentase penyelesaian tidak cocok untuk proyek jangka pendek dan biaya yang muncul tidak dapat ditentukan secara layak.
Purchase Request through Epicor System in Manufacturing Company Ely Kartikaningdyah; Agustina Agustina
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307268

Abstract

Purchase transaction is the most often performed transaction to fulfill the needs in a company. Company’s needs shall be processed to be bought if purchase requisition for required items/services already be performed. This research aims to know the purchase requisition at sample company in terms of fulfilling the needs of the company which the procedure is carried out online through Epicor10 Environment system. Data collection methods used are interviews, direct observation, and literature reviews. Data obtained includes organizational structure, purchase requisition procedure, other various documents, and functions related to purchase requisition procedure. The result of this research shows that purchase requisition procedure applied by company has done fairly well, but there are some weaknesses in applying procedure. As for some of these weaknesses are no standards to create part number to register items or services to the system and multiple positioning causing inefficiency in purchase requisition procedure. It is recommended for the company to create clear standards, so that items or services needed can be processed easily and purchase requisition procedure is not obstructed by multi positioning.
Penyusunan Sistem Akuntansi Aliston Buana Wisata Batam Hendra Gunawan; Eka Ayu Agustina Sari
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1302960

Abstract

The research was conducted at PT Aliston Buana Batam Tour which is engaged in tourism services. This research raises the topic of Accounting System Formulation at PT Aliston Buana Wisata Batam. The purpose of this study to find out how the accounting system in PT Aliston Buana Wisata Batam. Data collection techniques used is descriptive analysis with data collection techniques through interviews. This research provides guidance in making the recording of each transaction until the making of financial statements for PT Aliston Buana Wisata Batam can apply accounting records in every transaction and assist the accounting process.
Motivation of Private High School Fresh Graduated Students on Batam in Choosing the Accounting Education Irsutami Irsutami; Muhammad Fikri
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307270

Abstract

The purpose of this research is to investigate how vocational high school graduated students on Batam are motivated in terms of choosing the accounting education in a university. Variables that are used on this research are social and economic background, career factor and cost factor toward motivation of vocational high school graduated students on Batam in terms of choosing accounting education in a university. Population in this research is all students on vocational high schools and private high schools on Batam. There are 354 vocational high school and private high schools students on Batam.The results of this research indicates that social and economic background factor has positive impact on graduated students’ motivation, career factor has positive impact on graduated students’ motivation, and cost factor also has positive impact on graduated students’ motivation in terms of choosing the accounting education in a university.
Calculation of Financial Ratios on PT ACE Hardware Indonesia Tbk Jessica Gabrella Kuhon; Nanik Lestari
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307272

Abstract

The purpose of this research was to find out how the development ratio of liquidity, solvency and profitability at PT ACE Hardware Indonesia Tbk. Data used are descriptive data in the form of financial statements, financial position report, income statement, and cash flow statement PT ACE Hardware Indonesia Tbk 2009-2014 period obtained from Indonesia stock exchange official website "http://www.idx.co.id". The research results showed that the ratio of liquidity at PT ACE Hardware Indonesia Tbk very good in guarantee obligations as seen from the current ratio of 181%, 781, 508%, 585%, 400%, and 508%, whereas the quick ratio of 659%, 382%, 157%, 144%, 42% and 96%. Inventory turnover ratio amounted to 6.98 8.08 times, times, 2.93 times, 3.67 times, 1.62 times and 1.94 times. If seen from the solvency ratio of the growth and financial performance are still in good condition as seen from debt to total asset ratio of 10%, 20%, 15%, 15%, 10% and 19%. The times interest earned ratio of 96435.16 times, 12 times, 12 times, 235.26 times, 181.48 176.92 times and times. The performance and development of the company can also be seen from the side i.e. profitability ratio profit margin on sales amounted to 11%, 20%, 11%, 13%, 12% and 12% and the rate of return on assets amounted to 14%, 16%, 20%, 25%, 18% and 20%.
Controlling System of Material Inventory Mega Mayasari; Boby Irman
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307274

Abstract

This Research purposes to determine the application system controlling about inventory especially in the store or warehouse. The analytical method used is descriptive method with data from the company are weekly report of weld and factory consumable and with the interview process. The analysis technique used was to evaluate the activity of inventory control, implementation of inventory control and procedures should preferably be performed company. The results showed that in the store does not undergo inventory control activities such as conducting document authorization system, the division of task and the others. Based on the result of study it can be concluded that the existing inventory control especially in the store or warehouse did not go well and properly.
Pengisian SPT Tahunan PPh Pasal 21 melalui Aplikasi Pengolah Angka (Spread Sheet) Nita Wulandaria; Arniati Arniati
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307280

Abstract

Sektor perpajakan merupakan sumber pendapatan terbesar bagi pemasukkan negara sehingga diharapkan pemasukkan dari pajak ini terus ditingkatkan. Penelitian ini membahas pengisian Pajak Penghasilan Pasal 21 menggunakan aplikasi pengolah angka. Pajak panghasilan merupakan pajak yang terutang atas penghasilan yang menjadi kewajiban wajib pajak untuk membayarnya. Penghasilan yang dimaksud adalah berupa gaji, upah, honorarium dan tunjangan serta pembayaran lainnya. Maka dengan adanya penghasilan tersebut maka setiap badan usaha wajib melaporkan pajak penghasilan setiap karyawannya baik setiap bulan atau tahunan. Khususnya untuk mempermudah pengisian dan pelaporan SPT Tahunan PPh Pasal 21 maka dibuat rancangan aplikasi memalui format yang lebih mudah digunakan dengan menggunakan berbagai rumus dan fungsi yang terintegrasi.
Responsibility Student Budgeting Procedure in Polytechnic Batam Sinarti Sinarti; Dessy Ratna Sary
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307285

Abstract

This research is discuss about the procedure for making the grant implementation work programs to attract the use of budgetary procedures of Student Affairs at Polytechnic Batam Student Affairs Organization. The funds badly needed by the student organization to run all programs of work which will be carried out during a period of stewardship. Financing for the activities of the student organization is regulated in the decision of the Minister of education and culture of the Republic of Indonesia No. 155/U/98, on the organization of Student Affairs General Guidelines College and the Statute of the College. All of activity that has been carried out must be made in the report of accountability activities as accountability for the use of the grant implementation of work programs.

Page 5 of 23 | Total Record : 221

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