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JAB (Jurnal Akuntansi & Bisnis)
Published by Sekolah Tinggi Ilmu Ekonomi YPPI Rembang
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Articles 7 Documents
 1 
Search results for , issue "Vol 7, No 02 (2021): Vol.7, No. 02 DESEMBER 2021" : 7 Documents clear
ANALISIS SISTEM KLAIM JAMINAN HARI TUA (JHT) PADA BADAN PENYELENGGARA JAMINAN SOSIAL (BPJS) KETENAGAKERJAAN CABANG CILACAP Lestari, Indah; Hirawati, Heni
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 02 (2021): Vol.7, No. 02 DESEMBER 2021
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

Old Age Security is one of the government programs organized by BPJS Employment. The purpose of this study was to find out how the Old Age Security claim system at BPJS Employment Cilacap Branch is and to identify the obstacles that may happened. The object of this research is all participants who claim Old Age Security at BPJS Employment Cilacap Branch. The research method used in this study is a qualitative research method in the form of interviews with archiving staff and observations at the BPJS Employment Office. The results of this study indicate that the claim system in BPJS Employment Cilacap is quite good, this can be seen from the rate of increase every year. There are three ways to claim system, namely manual, online, and onsite. The obstacles that exist in the Old Age Security claim system at BPJS Employment Cilacap are a poor filing system and participants who lack technology. Keywords: BPJS Employment, Claims, Old Age Security, System
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Marhamah, Marhamah; Susanto, Edy
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 02 (2021): Vol.7, No. 02 DESEMBER 2021
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

Investors in investing their funds expect returns from high share prices, which reflect good company value which means prosperity for shareholders. The purpose of this study is the disclosure of Corporate Social Responsibility (CSR) and Good Corporate Governance Mechanisms on Company Value in mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The population in this study are manufacturing companies in the mining sector listed on the Indonesia Stock Exchange (IDX), totaling 42 companies. The sample in this study used the purposive sampling method, which obtained a sample of 13 companies. The variables in this study are Corporate Social Responsibility, Good Corporate Governance mechanism (which is proxied by the Audit Committee, Institutional Ownership, and Managerial Ownership), and Company Value. Methods of data collection using documentation. The method of analysis used multiple linear regression. Based on the results of data analysis, it was concluded that Corporate Social Responsibility and GCG Mechanism with Managerial Ownership Proxy had a significant effect on Firm Value, GCG Mechanism with Audit Committee Proxy and Institutional Ownership had no significant effect on Firm Value. Keywords : Corporate Social Responsibility, Good Corporate Governance mechanism, Audit Committee, Institutional Ownership, and Managerial Ownership
ANALISIS YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Pada Kantor Pelayanan Pajak Pratama Demak) Mohklas, Mohklas; Pancawardani, Nurul Latifah
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 02 (2021): Vol.7, No. 02 DESEMBER 2021
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Study analyze the perceived ease of use of e-filing, perceptions of the usefulness of using e-filing, taxpayer awareness and satisfaction with the use of e-filing that affect individual taxpayer compliance at KPP Pratama Demak. Population in this study are individual taxpayers who are registered at KPP Pratama Demak. Samples were taken as many as 100 respondents using the Nonprobability sampling method, namely Accidental Sampling by taking sample members from the population based on chance and deemed suitable by the researcher. Data analysis used multiple linear regression analysis with SPSS software version 22. While data collection using questionnaires. Results showed that the perception of the ease of using e-filing and taxpayer awareness had a positive and significant effect on taxpayer compliance, but the perception of the usefulness of using e-filing and satisfaction with the use of e-filing had no effect on individual taxpayer compliance at KPP Pratama Demak. Keywords: Perception of Convenience, Perception of Benefit, Taxpayer Awareness, Satisfaction with E-filing Use and Taxpayer Compliance
PENGELOLAAN PENANGANAN ABSENSI KARYAWAN POLITEKNIK LP3I JAKARTA KAMPUS JAKARTA TIMUR Kartini, Iis; Yayandi, Muhamad
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 02 (2021): Vol.7, No. 02 DESEMBER 2021
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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This  research  was  conducted  to  find  out  the  Procedure  for  Handling  Employee Attendance at the LP3I Polytechnic Jakarta, East Jakarta Campus, the Procedure for Handling Attendance for Employees was carried out by browsing the HRIS LP3I website, logging in, filling in the absences, logging out, absent automatically recorded on the website, HRD Polytechnic LP3I Jakarta Kramat Campus sent recapitulation to HRD Polytechnic LP3I Jakarta East Jakarta Campus, HRD Polytechnic LP3I Jakarta East Jakarta Campus recapitulates for internal records, HRD signs the recapitulation and reports it to the finance division. The purpose of this study was to determine the constraints and alternative solutions in  problem  solving.  Data collection techniques through observation, namely observing directly the object under study. As for the obstacles that occur in the Procedure for Handling Employee Attendance at the LP3I Polytechnic, East Jakarta, errors often occur on the website, require internet, and how to use the website is less effective. Solutions that are made while still not effective. Keywords: Procedure, Handling, Attendance, Employee
PENGARUH KETERAMPILAN DAN KEMAMPUAN KERJA TERHADAP KINERJA KARYAWAN PADA NADIRA HIJAB DI KABUPATEN BEKASI Riani, Lince Fadhilah; Sutrisno, Niantoro
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 02 (2021): Vol.7, No. 02 DESEMBER 2021
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Abstract

This study aimed to determine the effect of the independent variable on the dependent variable, namely Skills and Work Ability on employee performance at Nadira Hijab, a Muslim clothing SME company located in Bekasi Regency. The number of respondents who are used as research objects is 36 people, this number is the total population as well as the sample or saturated sample. The data analysis method used in this research is descriptive analysis with a quantitative approach through classical assumption test and multiple linear regression analysis. The results showed that: (1) There is a partial effect of Skills (X1) on Employee Performance (Y) on Nadira Hijab in Bekasi Regency. (2) There is a partial effect of Work Ability (X2) on Employee Performance (Y) on Nadira Hijab in Bekasi Regency. (3) There is a simultaneous influence of Skills (X1) and Workability (X2) on Employee Performance (Y) at Nadira Hijab in Bekasi Regency. Keyword: Skill, Work Ability, Employee Performance
ANALISIS PROSES PENAGIHAN PIUTANG PELANGGAN DI PT TANGKAS CIPTA OPTIMAL, JAKARTA Widowati, Retno; Estiana, Ria; Syaputra, Yudhi Widian
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 02 (2021): Vol.7, No. 02 DESEMBER 2021
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Abstract

This research was conducted to find out how the process of collecting customer receivables at PT. Tangkas Cipta Optimal, Jakarta, to find out the constraints and alternative solutions in problem solving. Data collection techniques through observation and interviews, namely observing directly the object under study and with documentation. Based on the results of the discussion shows that the customer receivable collection process at PT. Tangkas Cipta Optimal, Jakarta has been implemented properly and in accordance with the applicable SOP (Standard Operating Procedure). And in accordance with the receivable collection process that is generally applicable in other companies. The obstacles that occur are the company's system is not supportive, there is a miss communication between employees, credit terms are not paid attention to, and there is an invoice request before the transaction is complete. Solutions made by PT. Tangkas Cipta Optimal, Jakarta, among others, the company reviews the system that has been used so far, improves communication between divisions, draws up an agreement with the debtor or if possible makes rules for penalties related to late payments and loads and sends performance invoices first to customers. Keywords: Process, Receivable Collection, Customers
ANALISIS PENGARUH HARGA DAN PROMOSI TERHADAP KEPUASAN PEMBELIAN (Studi Kasus Aplikasi Pesan Antar Makanan Online) Susbiyantoro, Susbiyantoro; Harjoko, Harjoko; Almakiyah, Shofa Rosita
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 02 (2021): Vol.7, No. 02 DESEMBER 2021
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Abstract

This study aims to determine the effect of price and promotion on purchasing decisions through the online food delivery application GoFood with the Gojek application. The research sample amounted to 75 respondents were customers. Data was collected through questionnaires, and processing this data using SPSS Version 23.0. The research model used is a descriptive research model which describes systematically and accurately the factors studied. The data testing technique used in this study is the validity test with the calculated r value and the reliability test with Croncbach's Aplha, the data analysis used is linear regression analysis to test and prove the research hypothesis. The results of the study show that price and promotion simultaneously have a positive and significant effect on the decision to purchase GoFood with the Gojek application. Keyword: Price, Promotion, Purchase Decision

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