JOURNAL OF APPLIED ACCOUNTING AND TAXATION
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.
Articles
221 Documents
<![CDATA[Recognition of Recording and Reporting Accounting at Tour and Travel ]]>
<![CDATA[Seto Sulaksono Adi Wibowo]]>;
<![CDATA[Siti Ulin Nikmah]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.1307283
<![CDATA[This final assignment is done in tour and travel. The company didn’t record any transaction conducted, the company only used receipt as transaction evidence. So that the company experienced difficulties in determining the exact profits obtained. Based these problems, the researcher gives a guide in recording transactions and making financial statements so company can keep records in every transactions to improve accounting process especially in making financial statements.]]>
<![CDATA[Effect on Profitability Liquidity Management of Banking Companies in Indonesia Stock Exchange ]]>
<![CDATA[Sinarti Sinarti]]>;
<![CDATA[Fitriah Rahmadany]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (687.84 KB)
|
DOI: 10.5281/zenodo.1305165
<![CDATA[This study examines the impact of liability (quick ratio) to profitability in banking companies listed in Indonesia Stock Exchange (BEI) to prove its influence on the level of debt repayment banking finance company. The data used in this research is secondary data uses financial statements that have been audited. Data analysis technique used is simple regression analysis. The results indicate that the quick ratio positive effect on the company's financial profitability. The results of this study illustrate that the liability would affect the profitability of companies that are in financial companies to be used effectively and efficiently. This research is important for companies and organizations, in order to better the use or utilization liability. The company is only limited to the banking companies listed in BEI, then further research is recommended to add criteria and indiktor others that have not been addressed in this study, in addition to subsequent authors can also extend the sample population to another company with a different field such as manufacturing or services.]]>
<![CDATA[Preparing and Reporting Income Tax ]]>
<![CDATA[Anjelina Anjelina]]>;
<![CDATA[Kisah Naomi Claudia Sitorus]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.1306786
<![CDATA[The purpose of the study is to know and understand the preparation, paying, and reporting of Income Tax Article 23 on the use of services. The survey results revealed that the withholding and tax calculations performed by sample company has been in accordance with provisions contained in UU No. 36 of 2008 and Peraturan Menteri Keuangan Republik Indonesia Nomor 141/PMK.03/2015, but there is a difference between the period of preparation withholding tax (PPh) and payment transactions of the company. There is a difference that occurs due to inaccuracy withholding taxes. This led to a tax credit or the amount of tax payments paid a period is greater than the amount that should have been by company.]]>
<![CDATA[Implementation, Withholding, and Reporting Analysis of Income Tax Article 26 Based on a Tax Treaty ]]>
<![CDATA[Arif Darmawan]]>;
<![CDATA[Intan Wulandari]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.1306794
<![CDATA[The purpose of this research is to know how to use the application procedures for cash receipts finance and billing management system (FBMS). This research was conducted in the Office of Sea port of Batam engaged in the field of port services in Batam. The method used in this research is descriptive analysis method. The results of this study can be concluded that the procedures for cash receipts to the Office of the Port of Batam is in conformity with the existing theory, but an oversight in the use of the application system of cash receipts should be noted that the report produced more accurate. Suggestions to the authors convey to always pay attention to input data with care and to improve FBMS to avoid mistakes.]]>
<![CDATA[Evaluation Standart Operational Prosedure Corporate Social Responbility ]]>
<![CDATA[Hajan Hidayat]]>;
<![CDATA[Yuricha Vittri Yanti]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.1306804
<![CDATA[This research discusses the format of the financial statement made PKBL for use by business partners as a condition in the loan submission. The format of the financial statements statement of financial position is provided and profit/loss. The authors found a problem that is often business partners do not fill financial statements correctly so troublesome parties PKBL. This leads to slow lending process. Charging error caused by lack of understanding business partners against the financial report provided PKBL. Based on the basic provisions of the preparation of the financial statements, the author of menyimpulakan that the report provided PKBL yet eligible conditions i.e. financial statements can not be understood, irrelevant, unreliable and often does delay time in gathering financial statements.]]>
<![CDATA[The Procedure of Credit Sales ]]>
<![CDATA[Irsutami Irsutami]]>;
<![CDATA[Ayu Novita Sari]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.1306811
<![CDATA[The purpose of the study is to know and understand the preparation, paying, and reporting of Income Tax Article 23 on the use the procedure is a step-by-step phasing and the order of the work in order to achieve objectives efficiently and effectively. In carrying out its operational activities of the company must have a standard operational procedure in order for any activity that occurs in the company running smoothly and more? Writing this final Task is devoted on the discussion of the procedures existing in credit sales companies, from the results of the study showed that the procedure of credit sales process on PT Agung Toyota Sekupang occurred in processing the documents of the credit constraints, i.e. consumers who will purchase the credits still do not know the procedures that exist in the company so that the sales process be delayed. This research suggests that companies should be more stressed to the salesman for more thorough and unequivocal to the consumer in conveying system of procedures that apply to the company, ask again whether consumers already understand over procedures and requirements that are applied by the company.]]>
<![CDATA[Perhitungan Marjin Kontribusi Job Number 605169411 dengan Metode Cost-Volume-Profit ]]>
<![CDATA[Muhammad Abani Latif]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.1306815
<![CDATA[This research conducted that engages in mechanical assembly of printed circuit boards using robotic technology. The purpose of this research is to determine the costs contained in the production process of a project by job number 605169411, determine the amount of the contribution margin and calculate the operating income on the job. Data collection techniques used were observation. The analytical method used is descriptive analysis method. The data used is data in February until May 2016. Results of this research is the list of cost identified in the job number 605169411, the value of the contribution margin in February until May 2016, and operating income companies on the job number 605169411.]]>
<![CDATA[Policies and Procedures Review of the Management of Account Receivable in Swiss-Belhotel Harbour Bay Batam ]]>
<![CDATA[Mega Mayasari]]>;
<![CDATA[Angga Andrian]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.1306823
<![CDATA[This research aims to find out how the management of accounts receivable in Swiss-Belhotel Harbour Bay Batam run followed the existing policies and procedures. This is a qualitative research with descriptive analysis. The method of data collection was done through observation and documentation. Study results has concluded that credit given without a contract between company and customers raise the highest risk of accounts receivable loss. In addition, there is no strict sanctions for the delay settlement of account receivable. This research suggests that the company should follow the procedures that exist in case granting of the credit facilities and provide strict sanctions over the late paid of account receivable.]]>
<![CDATA[Procedure of Compulsory Dues Re-citing a Ship at PT Jasa Raharja (Persero) ]]>
<![CDATA[Nanik Lestari]]>;
<![CDATA[Kartika Wichita Aprilyani Haryaman]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.1306835
<![CDATA[This research aims to know the procedures in carrying out compulsory dues re-citing a ship using a cupon. In the discussion of the method of coupon in the procedure along with prospective partners in advance. After the deal, the service staff raharja will report the number of passengers/coupons were sold and checking stock coupons before doing the billing will be entered on the cash receipts services raharja. The result of the receipt of billing data will be inputted into DASI JR system, after that it will be verified and authorized in the form of a daily receipt of reports.]]>
<![CDATA[Attendance Registration Agency Employees Empower Women, Child Protection and Family Planning ]]>
<![CDATA[Dovi Septiari]]>;
<![CDATA[Nisa Fakhriatul Filzah]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.1306839
<![CDATA[Women Empowerment, Child Protection and Family Planning do not have sufficient attendance, it is seen from the problems that occur in the institution. The problem is that the manual attendance recording can cause the presence of data manipulation, recording attendance is usually carried out by the foreman and supervised by the head of the production in order to avoid manipulation of attendance data. Based on research conducted by the authors of recording employee attendance BP3AKB Batam, the results obtained are employee attendance data collection process manually is quite difficult. Part staffing should note and record employee attendance manually which takes a lot, not effective because it uses a lot of paper. Vulnerable fraud or manipulation of attendance data. Possible solutions to the problems that occur in the institution is replacing of absent manually into finger print, ID barcode and other systems, increased waste paper and automatic budget spent for the purchase of paper also grew, forming part which oversees attendance and absences are placed near with the regulatory body to prevent further fraud.]]>
