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Jurnal AkunStie (JAS)
Published by Universitas Bina Insan Lubuklinggau
ISSN : 25022911     EISSN : 2656887X     DOI : https://doi.org/10.32767/jas.v6i2
Core Subject : Economy,
Economics, Econometrics & Finance
Menyajikan artikel hasil penelitian akutansi yang meliputi semua bidang ilmu diantaranya Akuntansi Keuangan, Akuntansi Biaya, Akuntansi Manajemen, Akuntansi Pemerintahan, Akuntansi Penganggaran, Akuntansi Perpajakan, Akuntansi Forensick
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 6 No 1 (2020): Jurnal Akun STIE (JAS) Juni" : 6 Documents clear
ANALISIS SISTEM AKUNTANSI PERSEDIAAN BAHAN BAKU PADA PT. BUMI MEKAR TANI KECAMATAN NIBUNG Subianto Subianto; Fitri Anggraini
Jurnal AkunStie (JAS) Vol 6 No 1 (2020): Jurnal Akun STIE (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i1.891

Abstract

The purpose of this study is to see the implementation of the accounting system toward raw material in PT. Bumi MekarTani Nibung district. This study uses a qualitative descriptive research design. Data used in the form of documentation and interviews. The analysis technique used is descriptive method. The results of the analysis showed that the raw material inventory accounting system at PT. Bumi Mekar Tani hadbeen running well even though the company applied its own system and procedures. The obstacle did by the company was the lack of coordination and cooperation between the administration and the sorting division. A solution to overcome these obstacles was by coordinating and adjusting the procedures.
HUBUNGAN AUDIT PAJAK TERHADAP KINERJA MASYARAKAT DALAM PEMBAYARAN PAJAK KENDARAAN RODA 2 (Studi Kasus Pada Kantor SAMSAT Kota Bengkulu) Weni Susanti; Subaeti Subaeti; Rendi Rendi
Jurnal AkunStie (JAS) Vol 6 No 1 (2020): Jurnal Akun STIE (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i1.893

Abstract

This study aims to determine the results of the tax audit, determine the performance of the community in paying tax for motorcycle, and determine the relationship of tax audits on community performance in paying tax for motorcycle at SAMSAT Office in Bengkulu. Data analysis method uses product moment correlation. The results of the tax audit calculation at SAMSAT Bengkulu Office have an average value of 4.063, it mean that the tax audit at SAMSAT Office in Bengkulu is already good or high. Then the results of the calculation of public performance in the payment tax for motorcycle have an average value of 4.00, it mean that the performance of the community in paying tax for motorcycle is also good or has a high performance. The result of product moment correlation analysis states that the tax audit is related to the performance of the community in paying tax for motorcycle, with a t-test value greater than 20.60 than the t-table value (1.99). This result means thatHo being rejected and Ha being accepted, it mean that the tax audit is significantly related to the performance of the community in paying the tax for motorcycle.
ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH PADA BADAN PERENCANAAN PEMBANGUNAN DAERAH KABUPATEN MUSI RAWAS UTARA Miki Indika; Abdika Jaya; Ninik Afrianti
Jurnal AkunStie (JAS) Vol 6 No 1 (2020): Jurnal Akun STIE (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i1.896

Abstract

The aim of this study is to analyze the government’s internal control system (SPIP) at the Development Planning Agency at Sub-National Level of Musi Rawas Utara. This study is a descriptive study that used to see t the value of independent variables of the government internal control system (SPIP). Primary data and secondary data are needed as a basis for analysis, while data collection techniques are the from of observations, interviews and documents. The analytical technique used is desciptive. The results of the analysis showed that planning agency at sub – national level of Musi Rawas Utara in 2018 was in accordance with government regulation No. 60 year 2008 abaot control system internal government (SPIP).
ANALISIS SISTEM AKUNTANSI PENCATATAN KAS PADA PT. EXPEDISI BAKUNG PEKANBARU Hadion Wijoyo
Jurnal AkunStie (JAS) Vol 6 No 1 (2020): Jurnal Akun STIE (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i1.897

Abstract

In the Accounting System, Cash Receipts will be closely related to the sale of services, if the system is not structured properly it will have a major effect on the amount of cash that will be received by the company. For this reason, the company needs a Cash Receipts Accounting System, because with this system, it can produce good, accurate, and relevant information about the amount of cash receipts received this year or in the future. To create an accurate and good cash register is one way to achieve company goals. The main key of an accounting in achieving its targets is to provide more value, in a good report to the company and give an overview of the company's condition so that the report is more qualified. Petty cash fund is a fund provided by the company's organizational units. This petty cash fund is relatively small and ordinary used for expenses that are not meaningful for example the purchase of office equipment, transportation and others.
ANALISIS SISTEM PENGENDALIAN INTERN ATAS PERSEDIAAN BERAS PADA PERUM BULOG KANSILOG LUBULINGGAU Dewi Anggraini; Yuli Nurhayati; Muhammad Rio Agusman
Jurnal AkunStie (JAS) Vol 6 No 1 (2020): Jurnal Akun STIE (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i1.942

Abstract

This research was carried out at the Lubuklinggau Kansilog Bulog General Corporation with the aim of the study to analyze the internal control system of rice supplies in the Peruvian Lubuklinggau Bulog Kansilog. The research method used in this study is a qualitative method. The results of the study can be concluded that the internal control system at the Lubuklinggau City Logistics Section (Kansilog Office) has carried out procedures and is able to divide the authority and responsibility of each section, in addition to making decisions taken by the leadership so that in determining the inventory there is a collaboration of each part, the logistics department know and assess the amount of rice stock in addition to the marketing department that has documents related to the expenditure of rice in the Logistics Office (Kansilog) Lubuklinggau City, then the internal control system is needed in determining the value of inventory with the method used is the first entry and first exit method so that the value the available stock is known by the warehouse department in collaboration with the marketing department to seek the availability of rice at the Lubuklinggau City Logistics Section (Kansilog Office).
PENGUKURAN KINERJA KEUANGAN DENGAN METODE BALANCED SCORECARD DI PT. BANK PERKREDITAN RAKYAT (BPR) SINDANG BINAHARTA KOTA LUBUKLINGGAU Indrawati Mara Kesuma; Arisky Andrinaldo; Ronal Aprianto; Siti Aisyah Azzahra
Jurnal AkunStie (JAS) Vol 6 No 1 (2020): Jurnal Akun STIE (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i1.943

Abstract

The purpose of this study is to determine performance measurement on financial perspective (Current Ratio, Return on Assets / Return on Investment and Return on Equity), customer perspective (customer acquisition level), internal business process perspective (manufacturing cycle efficiency) as well as learning and growth perspective (employee satisfaction levels and employee retention rates) using the Balanced Scorecard method at PT. People's Credit Bank (BPR) Sindang Binaharta, Lubuklinggau City. This research is qualitative in nature with the data source used primary and secondary data obtained from PT. People's Credit Bank (BPR) Sindang Binaharta, Lubuklinggau City. The results showed that the performance of PT. The Sindang Binaharta Rural Bank (BPR) of Lubuklinggau City using the Balanced Scorecard, namely financial perspective (current ratio is considered good, return on assets / return on investment is considered good and return on equity is not good), customer perspective is considered very good, business process perspective internal assessment has been run efficiently and finally the learning and growth perspective is considered very good.

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