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Jurnal Aplikasi Bisnis Kesatuan
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : 28076036     EISSN : 28076036     DOI : https://doi.org/10.37641/jabkes
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Aplikasi Bisnis Kesatuan disingkat JABKES merupakan Jurnal yang mempublikasikan karya ilmiah dalam bidang bisnis terapan dalam arti luas. Dikelola oleh Progam Vokasi dan LPPM Institut Bisnis dan Informatika Kesatuan. Terbit tiga kali dalam setahun yaitu pada bulan April, Agustus dan Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 241 Documents
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Implementasi Perhitungan Tarif Bea Masuk, Pajak Pertambahan Nilai Dan Pajak Penghasilan Pasal 22 Terhadap Barang Impor : Studi Kasus Pada PT Gemilang Prima Utama Sentul, Bogor Kartika, Sri; Riyadi, Rizal; Sipahutar, Mangasa Augustinus
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 2 (2024): JABKES Edisi Agustus 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i2.1904

Abstract

Today, globalization is experienced by all countries in the world indirectly almost every country runs an open economic system. An open economy is characterized by international trade relations. The fact that every country cannot fulfill its own needs is indeed one of the factors driving the emergence of international trade. Import activity is one form of international trade. PT Gemilang Prima Utama is an importer in Indonesia that imports various kinds of heavy equipment spare parts and accessories. Import activities are subject to taxes, namely Import Duty (BM) Value Added Tax (VAT) and Income Tax (PPh) Article 22 Import. Based on the results of the review at PT Gemilang Prima Utama, the authors draw conclusions on the review of the calculation of Import Duty (BM), Value Added Tax (VAT) and Income Tax (PPh) Article 22 on imported goods at PT Gemilang Prima Utama, namely as follows: 1. Calculation of Import Duty (BM) rates on imported goods carried out by PT Gemilang Prima Utama in accordance with the Minister of Finance Regulation Number 26 / PMK.010 / 2022. 2. The calculation of Value Added Tax (VAT) on imported goods carried out by PT Gemilang Prima Utama is in accordance with Article 7 of Law No. 42 of 2009 and Law of the Republic of Indonesia Number 7 of 2021 concerning Harmonization of Tax Regulations Article 7. The calculation of Income Tax Article (ITA) 22 on imported goods carried out by PT Gemilang Prima Utama is in accordance with the Minister of Finance Regulation Number 41/PMK.010/2022.   Keywords: Import, Import Duty, VAT, Income Tax Article 22 Import, PMK
Tinjauan Atas Prosedur Penjualan Rumah Secara Kredit Pada Perumahan Royal Tajur Residence Hanipah, R Siti; Listari, Sinta; Pardede, Robert Pius
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 1 (2024): JABKES Edisi April 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i1.1907

Abstract

The procedure for selling a house on credit is a house selling process where the buyer can pay in stages over an agreed period of time. Fulfilling housing needs is an individual right that is entirely the responsibility of each individual. In this context, developers position themselves as facilitators in meeting housing needs. The development of property and banking has recently been quite rapid, making it easier for individuals to own a house on credit. The purpose of this writing is to find out that the procedures for selling houses on credit carried out at the Royal Tajur Residence housing complex are in accordance with applicable regulations and can be accounted for as well as identifying obstacles and obstacles that may be faced in the process of selling houses on credit. The results of this writing show that The procedure for selling houses on credit at the Royal Tajur Residence housing complex is in accordance with applicable regulations. The evaluation results in this writing show that the procedure for selling houses on credit at the Royal Tajur Residence housing complex has been successful in achieving the objectives of the writing. However, there are several aspects that need to be improved by developers, such as providing clear and transparent information regarding credit requirements that must be met by consumers before making a purchase, evaluating potential consumers and avoiding giving credit to consumers who have a history of bad credit or financial problems as well as providing useful information. clear and transparent regarding the time of delivery of credit objects. Keywords: developer, property, credit sales.
Pengaruh Faktor – Faktor Fundamental Keuangan Terhadap Harga Saham Pada Industri Keuangan Sub Sektor Perbankan Bursa Efek Indonesia Tahun 2019 - 2020 Putri, Wulan Wahyuni Rossa; Tartilla, Nilda
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 1 (2024): JABKES Edisi April 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i1.1908

Abstract

Shares are considered to be an indicator of success in managing a banking company because share prices that have increased indicate that the company is in good condition. The closing price is the last price that appears on a company's shares before the stock exchange closes. The aim of this research is to find out how fundamental financial factors influence stock prices in the sub-banking financial industry of the Indonesian Stock Exchange. Secondary data from audited annual reports on the official IDX website, www.idx.co.id, served as the data source for this research. The research population consisted of financial industry companies in the banking sub-sector from 2019 to 2020. Sample selection was conducted using purposive sampling. Descriptive analytical methods with the SPSS version 25 program were employed for analysis, and hypothesis testing utilized the multiple linear regression method. The findings indicate that Price to Earnings Ratio (PER) and Earnings Per Share (EPS) have a significant influence on stock prices, whereas Return on Equity (ROE) and Net Profit Margin (NPM) do not. However, collectively, NPM, ROE, PER, and EPS as fundamental financial indicators have an impact on stock prices. Keywords: Stock Price, NPM, ROE, PER dan EPS
Strategi Promosi Melalui Media Sosial Pada Kinasih Resort Dan Conference Bogor Firyal, Najla Nur; Mulyana, Mumuh; Morita, Morita
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 2 (2024): JABKES Edisi Agustus 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i2.1913

Abstract

The digital era can be seen as a way of life or as a time when technology is used to carry out all functions related to sustaining life. In the digital era, all activities become easier with the latest technology. Social media today can grow and engage audiences, therefore to use it as a marketing tool is a smart move. The objectives of this review are: 1) How to implement promotions via social media at Kinasih Resort and Conference Bogor; 2) What are the obstacles when promoting via social media at Kinasih Resort and Conference Bogor; 3) How to overcome obstacles that occur when promoting via social media at Kinasih Resort and Conference Bogor. The results of this review are: 1) Kinasih Resort and Conference Bogor has implemented promotions via social media; 2) In its implementation, there are obstacles experienced by Kinasih Resort and Conference Bogor in carrying out promotions via social media including Facebook, LinkedIn, Instagram and the WhatsApp social media platform; 3) To overcome the obstacles that occur when promoting via  social media at Kinasih Resort and Conference Bogor, the digital marketing team re-develops the Facebook marketing strategy, the digital marketing team continues to make offers to companies, the digital marketing team develops interesting content, and provide special offers. the digital marketing team monitors social media.   Keywords: Promotion via Social Media, Kinasih Resort and Conference Bogor
Tinjauan Atas Sistem Dan Prosedur Pengeluaran Kas Pada Institut Pertanian Bogor Salsabila, Mutiara Sausan; Tartilla, Nilda
Jurnal Aplikasi Bisnis Kesatuan Vol. 3 No. 2 (2023): JABKES Edisi Agustus 2023
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v3i2.1914

Abstract

Sistem akuntansi merupakan suatu struktur atau kerangka yang terdiri dari organisasi, formulir, catatan dan laporan yang dirancang dan diimplementasikan untuk menyediakan informasi keuangan yang diperlukan oleh manajemen dalam mengelola perusahaan. Sistem akuntansi bertujuan untuk memfasilitasi pengumpulan, pengolahan dan penyajian informasi keuangan yang relevan dan akurat. Organisasi dalam sistem akutansi mencakup sistem dan prosedur yang ditetapkan untuk mengatur pengelolaan informasi keuangan. Tujuan dari peninjauan ini ialah untuk mengetahui bagaimana sistem dan prosedur pengeluaran kas yang diterapkan pada Institut Pertanian Bogor serta mengetahui pengendalian intern yang digunakan untuk mengawasi berjalannya sistem dan prosedur pengeluaran kas pada Insttitut Pertanian Bogor. Hasil dari tinjauan menunjukan bahwa sistem dan prosedur pengeluaran kas pada Institut Pertanian Bogor dibagi menjadi dua, yaitu pengeluaran kas menggunakan Cash Management System dan pengeluaran kas menggunakan dana kas kecil. Dokumen yang digunakan oleh keduanya hampir sama yaitu SPP, SPDM, RAB, SPTJM, dan SP2D. Catatan akuntansi yang digunakan Cash management system adalah jurnal dan buku besar sedangkan catatan akuntansi yang digunakan dana kas kecil adalah buku pembantu bank dan buku kas tunai. Fungsi yang terkait dalam proses pengeluaran kas adalah fungsi yang memerlukan pengeluaran kas, fungsi perbendaharaan, fungsi akuntansi, dan fungsi pengendalian anggaran dan perpajakan. Laporan yang dihasilkan dalam pengeluaran kas pada Institut Pertanian Bogor adalah laporan arus kas.Hasil evaluasi dari tinjauan ini menunjukan bahwa sistem dan prosedur pengeluaran kas pada Institut Pertanian Bogor sudah sesuai dengan prinsip-prinsip yang diperlukan. Pemisahan tugas, penggunaan dokumen yang dirancang dengan baik, dan proses otorisari yang dilakukan oleh pihak berwenang merupakan indikasi bahwa Institut Pertanian Bogor telah menerapkan sistem dan prosedur yang efektif dalam pengeluaran kas. Namun, penting untuk terus melakukan evaluasi dan pembaruan secara berkala guna memastikan berkelanjutan dan peningkatan sistem pengeluaran kas pada Institut Pertanian Bogor.
Penerapan Social Media Marketing Pada Kinasih Resort & Conference Bogor Muchtar, Sephia Herliana; Sulistiono, Sulistiono; Mulyana, Ade
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 2 (2024): JABKES Edisi Agustus 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i2.1916

Abstract

Marketers today view social media as a great potential to increase market share. Companies can use social media marketing to sell products, build brand equity, and grow greater customer loyalty. This study aims to determine: 1) Implementation of social media marketing at Kinasih Resort & Conference Bogor; 2) Obstacles in implementing social media marketing at Kinasih Resort & Conference Bogor; 3) How to overcome obstacles in implementing social media marketing at Kinasih Resort & Conference Bogor. The results of this study include: 1) Implementation of social media marketing including utilizing social media platform features, creating account identities, and communicating with prospects through broadcasts; 2) Obstacles that arise in implementing social media marketing including obstacles in increasing traffic and leads because targets often respond slowly to communication; 3) solutions that have been implemented by the company include diligently checking targets and rechecking in making offers. Keywords: social media marketing, digital marketing, social media
Penerapan Akuntansi Imbalan Kerja Jangka Pendek Pada PT Pendidikan Maritim Dan Logistik Indonesia Agustiani, Santi; Rosita, Siti Ita; Suwarno, Suwarno
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 2 (2024): JABKES Edisi Agustus 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i2.1917

Abstract

      Short-term employment remuneration is a work reward (other than a vacancy) that is expected to be completed entirely before 12 months after the end of the annual reporting period in which the employee provides the related services. The forms of remuneration for short-term work include salaries, benefits and bonuses.The purpose of preparation of this final task is to be able to know the recognition/measurement and presentation of short-term work remuneration as well as whether the application of the accounting of short term work compensation in PT PMLI has been in accordance with PSAK 24 on work reward. The results of the discussion showed that the measurement of short-term work remuneration (wages and benefits) for the staff member of PKWT (Specified-Time Work Agreement) is determined on the basis of contracts and employment regulations. Employment remuneration is recognised after the employee has completed the work and is recorded in the KSMU (Business Partnership) Labour and Labour account. Subsequently, the work remuneration will be presented on the operating burden on the loss profit report. It can be concluded that the application of short-term remuneration accounting to PT. PMLI has been in accordance with PSAK 24 on Employment Compensation.   Keywords: short-term remuneration accounting, PSAK 24
Penerapan Prosedur Penerimaan dan Pengeluaran Kas Pada PT. Dragon Product Indonesia Factory Rizkian, Nashrulloh Hikam Cahya; Muktiadji, Nusa; Arif, Bahtiar
Jurnal Aplikasi Bisnis Kesatuan Vol. 3 No. 3 (2023): JABKES Edisi Desember 2023
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v3i3.1921

Abstract

Dalam prosedur penerimaan serta pengeluaran kas sangat diperlukan terdapatnya prosedur yang baik serta cocok dengan kebijakan yang sudah diresmikan oleh perusahaan. Penerimaan serta pengeluaran kas jika dilaksanakan tidak sesuai dengan prosedur yang telah ditetapkan, akan menyebabkan terjadinya penyimpangan dalam penerimaan serta pengeluaran kas yang bisa menyebabkan kerugian bagi perusahaan, mengingat kas ini bersifat likuid dan mudah terjadi kecurangan. Jumlah rekening kas perusahaan yang dilaporkan dalam laporan keuangan akan semakin dapat diandalkan, bila prosedur penerimaan serta pengeluaran kas perusahaan dirancang dengan baik. Tujuan dari tugas akhir untuk mengetahui : 1) Bagaimana sistem dan prosedur penerimaan kas pada PT Dragon ; 2) Bagaimana sistem dan prosedur pengeluaran kas pada PT Dragon Product Indonesia? Hasil peninjauan ini menunjukan bahwa prosedur penerimaan kas serta pengeluaran kas pada PT. Dragon Product Indonesia Factory telah dilaksanakan dengan baik serta cocok dengan prosedur yang sudah diresmikan, dimana segala proses penerimaan kas serta pengeluaran kas wajib mendapatkan persetujuan dari pihak yang berwenang. Namun masih terdapat kekurangan, yaitu belum dilakukannya pemecahan tugas antara fungsi satu dengan fungsi lainnya, yang mengakibatkan keamanan kurang terjamin.
Tinjauan Sistem Informasi Akuntansi Persediaan Barang Dagang Pada PT DAYA HIDUP SEMESTA Gunawan, Ilham Bintang; Effendy, Marwan; Triandi, Triandi
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 3 (2024): JABKES Edisi Desember 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i3.1923

Abstract

      PT Daya Hidup Semesta is a trade company whose main activity is to buy, store as stock and sell health and safety products under the 4Life brand. The supply of goods is a very important factor for a trading company because the main activity of the trading company is to sell the supply of Goods to the customer in his business to make a profit or profit. Therefore, the supervision of the management of goods and services should be carried out in accordance with the procedures of registration, the procedure of demand and the procedure for the production of the goods have been applied according to the theory of which there has been adequate separation of tasks, the process of authorization of documents and the system of recording of the application of computerized supplies and there is internal verification independently.   Keywords: accounting system, and merchandise supplies
Tinjauan Atas Prosedur Pengelolaan Persediaan Bahan Baku Pada CV IDS Pardede, Robert Pius; Aluna, Putri Fadella Ari
Jurnal Aplikasi Bisnis Kesatuan Vol. 3 No. 3 (2023): JABKES Edisi Desember 2023
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v3i3.1924

Abstract

Inventory management is goods or materials stored in a company that are related to the production process or provision of services, as spare parts or goods that are resold. Inventory can include service costs such as wages and other HR costs directly involved in providing services as well as indirect production allocations. Raw material inventory is the amount of goods or materials available in a company or organization as input in the production or operational process. The purpose of preparing this Final Assignment is to review raw material inventory management procedures consisting of receiving, storing and dispensing raw material activities implemented by CV IDS. The results of this review show that the raw material inventory management procedures at CV IDS have been implemented well. In the procedure for receiving raw materials, the company requires purchase order (PO) and receipt report (RR) documents. And for raw material disbursement procedures, companies need a raw material disbursement book that is separate from the raw material receipt book.   Keywords: raw material inventory, raw material receiving, raw material storage, raw material dispensing.

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