Account : Jurnal Akuntansi, Keuangan dan Perbankan
Account merupakan jurnal yang diterbitkan untuk memberikan masukan bagi pengembangan ilmu pengetahuan dibidang akuntansi, keuangan dan perbankan. Artikel yang dimuat di jurnal ini merupakan kajian teoritis dan hasil riset terapan dibidang akuntansi, keuangan dan perbankan,
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<![CDATA[STRATEGI PENGEMBANGAN PRODUK DAN PERHITUNGAN HARGA POKOK PRODUKSI PADA USAHA HOME INDUSTRY KERIPIK PISANG SALAI IBU HERYATI ]]>
<![CDATA[Hesti Akmariani, Hesti Akmariani]]>;
<![CDATA[Mubarak2, Husni Mubarak]]>
<![CDATA[ Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/account.v11i2.6772
<![CDATA[This research aims to understand how the quality of the Smoked Banana Chips product from Keripik Pisang Salai Ibu Heryati Business can improve and determine the calculation of the production cost of the business. This study is descriptive research using a qualitative descriptive approach. The research data were obtained from the owner of Keripik Pisang Salai Ibu Heryati Business. Data collection techniques included interviews and document studies. The research results indicate that in product development strategy, the strategies implemented by Keripik Pisang Salai Ibu Heryati include improving existing products, adding new products, and imitating competitor strategies. There are eight systematic stages in the process of developing a new product carried out by this business, namely idea collection, screening, concept development and testing, marketing strategy development, business analysis, product development, market testing, and commercialization stages. However, the market testing and commercialization stages have not been implemented. The calculation of the production cost of Keripik Pisang Salai is done using the process costing method with a variable costing approach. The purpose is to provide an accurate comparison in determining effective production decisions in a relatively short time. The determination of the selling price charged to consumers is based on the expected profit estimate of Ibu Heryati Business to meet operational needs and achieve more adequate profits. Keywords: Product Development; Product Cost Calculation; Kripik Pisang; Bengkalis]]>
<![CDATA[PERANCANGAN SISTEM INFORMASI AKUNTANSI DENGAN MACRO EXCEL DALAM PENGELOLAAN KEUANGAN SATE LUWES: Design of an Accounting Information System Using Excel Macros for Financial Management of Sate Luwes ]]>
<![CDATA[Pajaria, Annisa Intan]]>;
<![CDATA[Ginoga, Lesia Fatma]]>;
<![CDATA[Syahwani, Asty Khairi Inayah]]>;
<![CDATA[Ramadhanti, Resti Jayeng]]>;
<![CDATA[Rosyanti, Novi]]>
<![CDATA[ Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/account.v11i2.6908
<![CDATA[Micro, Small, and Medium Enterprises (MSMEs) significantly contribute to Indonesia's economic growth but often face financial management challenges. This research aims to assist MSMEs in financial management by designing a sales Accounting Information System using Excel Macros, with Sate Luwes as a case study. The data includes primary data from interviews and questionnaires, and secondary data from financial documents at Sate Luwes. The system development method employed is the waterfall model. The research identifies four types of sales transactions at Sate Luwes: on-site transactions, take-away, online, and aqiqah orders. The system design is conducted in three main stages: system analysis, system design, and system implementation. The designed system fulfills internal control components based on Mulyadi's theoretical approach, effectively focusing on application controls. Evaluation results using PIECES analysis indicate that the system successfully meets the needs and expectations of users at Sate Luwes.]]>
<![CDATA[Market Reaction to the Launch of IQOS Iluma at PT Hanjaya Mandala Sampoerna. Tbk ]]>
<![CDATA[Muchtar, Ali Masjono]]>;
<![CDATA[Putri, Era Saskia]]>
<![CDATA[ Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/account.v11i2.6940
<![CDATA[The occurrence of Covid-19 and the increase in cigarette excise rates caused a decline in HMSP share performance over the past three years, resulting in PT Hanjaya Mandala Sampoerna Tbk creating and launching IQOS ILUMA, an innovative smoke-free tobacco product. This launch is expected to generate a positive market reaction so that HMSP's shares have the potential to increase however, market reaction do not always give a positive reaction. Therefore, this study aims to find out whether the existence of IQOS ILUMA can give a positive or negative reaction or even no reaction to HMSP shares. In this study, Researcher will compare market reactions according to the theory of event studies and in real terms. According to the event study theory, market reaction is measured by abnormal returns, and trading volume activity, these is tested by paired sample t-test. Meanwhile, if seen in real terms, it is measured from the price and trading volume of HMSP shares. According the event study theory , the result shows that the launch of IQOS ILUMA did not cause a market reaction to HMSP shares. But in real market, it shows that the launch of IQOS ILUMA gave a positive market reaction to HMSP shares. Keywords: Market Reaction; Event Study; Abnormal Return; Trading Volume Activity; IQOS ILUMA.]]>
<![CDATA[Perancangan Sistem Informasi Akuntansi Penjualan dan Persediaan Barang Dagang dengan Excel Macro di Toko Surya ]]>
<![CDATA[Ayu Amelia Putri]]>;
<![CDATA[Fatma Ginoga, Lesia]]>
<![CDATA[ Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/account.v11i2.6974
<![CDATA[Management of sales and inventory requires relevant and accurate information for appropriate decision-making. However, many MSMEs have not implemented computerized accounting information systems and neglect inventory and sales recording. At Toko Surya, incoming goods and sales are not yet computerized, and there are no detailed records. The recommended solution is to design an accounting information system for sales and inventory using Excel Macro. The purpose of this final project is to describe the sales and inventory system applied at Toko Surya and to design an Excel Macro-based system. Data collection methods include interviews, observation, documentation, and literature study, using the waterfall model. The sales and inventory system at Toko Surya encompasses functions, records, documents, and procedures that are still manual and simple. The design includes system functions and requirements, data flow diagrams, and input and output designs. After system testing, the designed Excel Macro-based system has the potential to provide solutions to the problems at Toko Surya.]]>
<![CDATA[Analisis Akuntansi Pajak Penghasilan Badan Pada CV.RTY: Pajak Penghasilan Badan ]]>
<![CDATA[wita, Wita Widiyanti]]>;
<![CDATA[Sartika, Novira]]>
<![CDATA[ Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/account.v11i2.6977
<![CDATA[Every year after the tax year ends, taxpayers will fulfill their obligations to fill out and submit the annual Corporate Income Tax Return (SPT) which is a means for taxpayers to report as well as calculate and determine the amount of income tax payable in the tax year concerned, in this case tax reporting is often not done properly by taxpayers. The purpose of this research is to analyze the application of income tax accounting at CV. RTY whether it is in accordance with the Income Tax Law. This research is descriptive research using a descriptive qualitative and descriptive quantitative approach. Research data obtained from CV. RTY with data collection techniques through interviews and documentation. From the results of the study, it is known that the company in preparing the profit/loss statement is not in accordance with the Income Tax Law so that reconciliation is carried out first and in reporting the company's Annual Tax Return several times delaying or missing the reporting date. Different from previous studies, in this study researchers calculated the amount of tax credit paid by CV. RTY not through the Annual SPT but using SSP PPh article 25 data in 2023 which is based on the Income Tax Law.]]>
<![CDATA[PE PENGARUH PERSEPSI DAN PENGETAHUAN PERPAJAKAN TERHADAP MINAT KARIR MAHASISWA AKUNTANSI SEBAGAI AKUNTAN PAJAK ]]>
<![CDATA[Uswatun Hasannah]]>;
<![CDATA[Permata, Amelia]]>
<![CDATA[ Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/account.v11i2.7142
<![CDATA[This study aims to determine the effect of perception and knowledge of taxation on the career interests of accounting students in choosing to be tax accountants. This study uses quantitative methods and primary data from sampling active accounting students at the State University of Surabaya. Data collection in this study was carried out through the distribution of Google Form questionnaires using purposive sampling techniques, which obtained data from 75 respondents. Data analysis used multiple linear regression test. The results of this study indicate that perception and knowledge of taxation have a partial and simultaneous effect on the career interests of accounting students to become tax accountants. Keywords: Perception; Tax Knowledge; Career Interest of Accounting Student; Tax Accountant]]>
<![CDATA[PENGARUH ROA DAN CURRENT RATIO TERHADAP HARGA SAHAM BANK SYARIAH INDONESIA PERIODE 2020-2023 ]]>
<![CDATA[Amanda, Harintavia]]>;
<![CDATA[Muhammad Ryan Fahlevi]]>
<![CDATA[ Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/account.v11i2.7204
<![CDATA[This research aims to determine the influence of Return on Assets (ROA) and Current Ratio (CR) on the Share Price of Bank Syariah Indonesia 2020-2023. Data was taken from Bank Syariah Indonesia's quarterly financial reports and share price data from 2020 to 2023. This research is quantitative using a descriptive approach. This research uses secondary data originating from financial reports published on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The research results show that partially Return On Assets (ROA) does not have a significant influence on Share Prices, while partially Current Ratio (CR) has a significant influence on Bank Syariah Indonesia Share Prices. Then simultaneously or together Return On Assets (ROA) and Current Ratio (CR) have a significant influence on share prices. This research provides benefits in making investment decisions that will be made by investors based on the influence of independent variables on the dependent variable. And it is useful for further research to be used as a reference for research based on interest in using the same variables.]]>
<![CDATA[Optimalisasi Pembelajaran Sistem Informasi Akuntansi dengan Penyusunan Aplikasi berbasis Excel dalam Mendukung Strategi Pemasaran dan Keuangan Digital ]]>
<![CDATA[Oktaviani, Siska Aprilia]]>;
<![CDATA[Oryza Ardhiarisca]]>;
<![CDATA[Fitriya Andriyani]]>;
<![CDATA[Berlina Yudha Pratiwi]]>;
<![CDATA[Candra Pramula Pinandita]]>
<![CDATA[ Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/account.v11i2.7227
<![CDATA[This study aims to examine the effectiveness and satisfaction of students with accounting information systems education through the development of Excel-based applications in enhancing their understanding of accounting information systems and digital financial strategies, as well as to evaluate its impact on strengthening digital marketing strategies. The research simultaneously explores the use of simple technology-based accounting education, such as Excel, with two important dimensions in digital business: finance and marketing. The results of the regression analysis indicate that understanding accounting information systems and the integration of digital financial strategies have a significant influence on the satisfaction and effectiveness of learning, while the strengthening of digital marketing strategies does not show a significant impact. These findings suggest that while the development of Excel-based applications is effective in supporting digital financial aspects, a different or additional approach is needed to strengthen digital marketing capabilities. This study arises from the urgent need to develop learning methods that not only enhance theoretical understanding but also practical skills relevant to the workforce in the digital era. Therefore, it is hoped that this research can contribute to the development of a more holistic and integrated curriculum that can more effectively prepare students to face challenges in the digital industry.]]>
<![CDATA[TRANSFORMASI KEUANGAN DIGITAL SISTEM PEMBAYARAN NON TUNAI DI DESA WISATA SELASARI KEACAMATAN PARIGI KABUPATEN PANGANDARAN ]]>
<![CDATA[Ramdani, Eggy Armand]]>;
<![CDATA[Andini, Ria]]>;
<![CDATA[Sari, Rika]]>
<![CDATA[ Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/account.v11i2.7238
<![CDATA[This research aims to explain the transformation process carried out by the Selasari Tourism Village, which continues to develop and has been awarded an Advanced Category Tourism Village by the Ministry of Tourism and Creative Economy of Republic Indonesia. The development of the Selasari Tourism Village in carrying out this transformation is an illustration of how an ordinary village becomes a national class tourist village and gradually carries out its digital financial transformation independents. The research method used is descriptive qualitative research through field and library methods. The research results show that the payment system used in the Selasari Tourism Village is cash and non-cash payments. The digital financial transformation of the payment system in the Selasari Tourism Village has been ongoing since 2017, starting from transfers between management accounts only. In 2019, accounts began to be created in the name of BUMDes Selasari. So far, Selasari Tourism Village has 3 general accounts. Other payment systems adapt to the requests from visitors, E-money and QRIS. Efforts made by the Selasari Tourism Village to overcome problems in the digital financial transformation process in the payment system are by advocating for the provision of cellular operator transmission towers, providing direct socialization and training to the community and using non-cash payments that are already available.]]>
<![CDATA[Pengaruh LDR dan CAR terhadap Harga Saham Bank Rakyat Indonesia Periode 2017-2023 ]]>
<![CDATA[Efriyanto, Efriyanto]]>;
<![CDATA[Azali, Aprilia]]>
<![CDATA[ Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/account.v11i2.7260
<![CDATA[Information that is relevant and capable of providing signals in considering investment decisions, to predict stock prices is really needed by investor. The purpose of this research is to examine the effect LDR and CAR on the stock price at Bank Rakyat Indonesia period 2017-2023. The secondary data used comes from the Quarterly Financial Statements published on the official BRI website for 2017-2023. Purposive sampling technique is the technique applied in sampling. The analysis method applied is multiple linear regression. Data processing and analysis using the application SPSS version 29. The results of this research partially show that LDR has no effect on the stock prices, meanwhile CAR have a positive and significant effect on the stock prices. Simultaneously, LDR and CAR have a significant effect on the stock prices. Keywords: LDR, CAR, Stock Price]]>
