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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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Pengelolaan Piutang Dagang Perusahaan: Studi Kasus Pada PT Elegant Indonesia Javany, Vega; Rachman, Rachmawaty; Andrianto, Toni
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.v4i2.1925

Abstract

Accounts receivable is one of the important assets for a company. Effective management of accounts receivable can contribute to the company's financial success and reduce the risk of losses due to delinquent payments. The management of accounts receivable involves a series of activities that include determining credit policies, monitoring customers, effective collection, handling bad debts, and reporting, as well as the use of appropriate information systems. Companies need to have a clear credit policy to control customer credit risk. In addition, regular customer monitoring can help identify customers who have poor payment potential or are experiencing financial difficulties. PT Elegant Indonesia located at Jalan Lintang raya Kav F7 Sentul Industrial Estate, Bogor is a private company engaged in the automotive sector that sells products such as car seat covers, sofa covers, motorcycle seat covers, velvet carpets, and other car accessories. PT Elegant Indonesia's operational activities are carried out on credit. So that it will cause receivables and management of these receivables. Therefore controlling it is needed (SOP) so that it has a good impact on the company. The purpose of this study is to discuss the understanding, of the importance of managing accounts receivable.   Keywords: Trade Receivables
Tinjauan Variasi Produk Vitamin Blackmores Di PT. Enseval Putera Megatrading Bogor Zahdi, Fahmi Ramadhan; Suardy, Weman
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.v4i1.1926

Abstract

Vitamin products have become a necessity for society, because people gain many benefits by consuming vitamin products according to their individual needs. PT. Enseval Putera Megatrading Tbk is a company that operates in the distribution and logistics sector through the provision of health products. The aim of the research is to find out; 1. To find out what variations of Blackmores products are available at PT. Enseval Putera Megatrading; 2. To find out what the obstacles are to blackmores product variations at PT. Enseval Putera Megatrading; 3. to find out how to deal with obstacles to Balckmores product variations at PT. Enseval Putera Megatrading. The Research result; 1. PT. Enseval Putera Megatrading applies product variation measures, namely width, length, depth, consistency; 2. several obstacles; when there is a resizing of product variations from the initial product to smaller contents, customers prefer the more economical ones so that the initial product becomes slow moving; 3. In an effort to overcome the problem of slow moving initial products, the company provides bonus prizes so that customers are more interested in purchasing initial products that contain more content.   Keywords: Product Variations, Blackmores Vitamins
Analisis Atas Prosedur Pembiayaan Kredit Pemilikan Rumah BTN Platinum: Studi Kasus pada PT. Bank Tabungan Negara (Persero) Tbk Kantor Cabang Bogor Sa'diah, Firda Astrid; Syarif, Rini; Azhar, Zul
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.v4i3.1927

Abstract

To facilitate its role as a fund distributor to the public, the bank has established credit financing procedures. With these procedures, the bank can process credit financing in a uniform, systematic manner, in accordance with government regulations and the bank's own policies. Credit financing procedures also help the bank assess the feasibility of potential debtors and reduce the risks associated with credit financing. This paper aims to understand the procedures for Home Ownership Loans (Kredit Pemilikan Rumah, KPR) at PT. Bank Tabungan Negara (Persero) Tbk and to determine the alignment of these procedures with general credit financing procedures. This research was conducted at the Bogor Branch Office of PT. Bank Tabungan Negara (Persero) Tbk. The results show that the Home Ownership Loan (KPR) procedures at PT. Bank Tabungan Negara (Persero) Tbk comply with the general Home Ownership Loan (KPR) financing procedures, although there are minor differences due to the specific regulations of PT. Bank Tabungan Negara (Persero) Tbk. The requirements and conditions set by PT. Bank Tabungan Negara (Persero) Tbk are still relatively light and easy to fulfill. However, there are some challenges in the financing procedures, such as system errors and data discrepancies between the information provided by potential debtors and the data available at the civil registry office (disdukcapil).   Keywords: Procedures, Credit, Home Ownership Loans
Tinjauan Atas Penyusunan Anggaran Dan Pelaporan Realisasi Pada Perusahaan Umum Daerah Transportasi Pakuan Kota Bogor Safitri, Hana Amelia; Pradipto, Didit; Efrianti, Desi
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.v4i3.1930

Abstract

      One of the supporters of the company in carrying out all its operational activities to the purpose and objectives of the firm is by the presence of a budget. Budgeting in the financing of a company is one of the important elements in the management of the company to maximum results. In addition to preparing a budget, the company also has an obligation to report on its implementation, so that the company can see the level of achievement of the company's targets. The purpose of this review is to know the preparation of the budget of the Municipal Transportation Company of Bogor and the reporting of the realisation of budget to the Municipal transportation company and to know how the treatment of the differences (variations) that occurred over the drafting of budget and reporting the realization in the Municipal Public Transportation Corporation of Bogore. Based on the results of the review it is known that the preparing of budget in the Regional Transportation Companies Bogor begins with the planning of budget until with the confirmation by the mayor and submission to the relevant ministries. Reporting of budget realisation to the Bogor Municipal Transportation District General Company is carried out every three months (3 months) or at the end of the period. Treatment of differences (variations) that occur over budget preparation and realization reporting, the company will make a change in the budget by making a Work Plan and Budget Changes (RKAP). Keywords: budgeting, realisation reporting
Implementasi Sistem Penagihan Piutang Jasa Body Repair Pada PT. Setiajaya Toyota Body And Paint Depok Prayoga, Rizky; Muktiadji, Nusa; Roup, Abdul; Iriyadi, Iriyadi
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.v4i1.1931

Abstract

The sale of body repair services is an effort to restore the condition and function of a vehicle damaged by the use of the vehicle to its original condition. The provision of body repair services can be done on credit, by the customer making a claim for damage to the vehicle to the insurance company, then the customer makes an advance payment, then the payment will be made by the insurance company in several installments or paid at once at maturity according to the total customer claim. Directly the sale of service services on credit will generate an account receivable. The purpose of the discussion of this final project is to find out how the sale of vehicle body repair services, which involves what documents are used for billing to the insurance, functions and procedures for providing body repair services and collecting receivables from body repair services. The results of the discussion show that the system for selling vehicle body repair services on credit at PT Setiajaya Toyota Body & Paint has been carried out quite well, it can be seen from its functions such as sales, warehouse, shipping, and billing functions for the sale of vehicle body repair services on credit. Documents used for billing to insurance are Work Order (SPK), Work Order (WO), Supply Slip (SS), Receipt, Tax Invoice, Epoxy Photo, and Document Receipt. Sales procedures for body repair services and also billing for body repair services that are applied are in accordance with the SOP of the company.   Keywords: System, Sales of Body Repair Services
Penerapan Peraturan Pemerintah No. 23 Tahun 2018 Pada CV Karya Rasa Indonesia Maharani, Mira; Dewi, Kusuma; Wahyuni, Iis
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.v4i2.1932

Abstract

Taxes are a source of state financial income collected by gathering funds or money from taxpayers into the state treasury. One tax that significantly contributes to the state is income tax. Among the types of income taxes is the Final Income Tax based on Government Regulation Number 23 of 2018 for MSMEs (Micro, Small, and Medium Enterprises) with a certain gross circulation. The review was conducted at CV. Karya Rasa Indonesia, an MSME engaged in the sale and manufacture of Bogor specialty souvenirs. The purpose of this discussion is to understand the implementation, calculation methods, payment, and reporting of the Final Income Tax based on Government Regulation Number 23 of 2018 as practiced by CV. Karya Rasa Indonesia. The review results at CV. Karya Rasa Indonesia show that the calculation, payment, and reporting of the final income tax for 2021 were in accordance with the applicable tax procedures and regulations in Indonesia. Considering the time frame for the application of Government Regulation Number 23 of 2018 with corporate taxpayers in the form of limited partnerships, it is expected that the company will continue to monitor and follow the development of tax regulations and provisions to avoid miscalculation and tax reporting errors.   Keywords: Tax, Government Regulation No. 23 of 2018, MSMEs
Tinjauan Atas Prosedur Pencatatan Dan Pelaporan Keuangan Pada Komisi Pemilihan Umum Kabupaten Bogor Laoli, Sari Damaris; Soemantri, Samuel; Srihandoko, Wimpi
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.v3i3.1935

Abstract

Pemilihan Umum Kabupaten Bogor dalam melaporkan penggunaan dana nya. Maka dari itu, dalam pencatatan dan pelaporan harus mengikuti prosedur yang sudah ditetapkan berdasarkan undang-undang. Pencatatan keuangan harus ditulis dengan real sesuai dengan keadaan pengeluaran yang disertai dengan bukti-bukti pengeluaran belanja. Bendahara pengeluaran harus melakukan pencatatan dengan sangat hati-hati tanpa kurang satu apapun supaya menghindari penyimpangan yang akan terjadi. Kemudian dalam pelaporan keuangan juga harus mengikuti prosedur yang sudah ditetapkan. Mempersiapkan semua berkas yang harus ada dalam pelaporan keuangan. Hambatan dalam pencatatan dan pelaporan keuangan akan selalu ada tergantung kondisi yang terjadi. Maka dari itu diharapkan untuk selalu memiliki persiapan seperti persiapan berkas-berkas pelaporannya sehingga tidak terjadi kesalahan yang tidak diinginkan. Tujuan pembahasan ini adalah untuk mengetahui prosedur pencatatan dan pelaporan keuangan pada Komisi Pemilihan Umum Kabupaten Bogor, prosedur yang harus diikuti, tahapan-tahapan dalam proses pencatatan dan pelaporan keuangannya, serta ketelitian dalam pencatatannya. Hasil pembahasan menunjukkan bahwa Komisi Pemilihan Umum sudah melakukan pencatatan dan pelaporan keuangan sesuai dengan prosedur yang telah ditetapkan.
Tinjauan Atas Prosedur Flagging Peserta Taspen Dalam Rangka Pengajuan Kredit: Studi Kasus Pada PT. Bank BJB KCP Cicurug Arif, Bahtiar; Agustin, Indri Yani; Munawar, R. Aang
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.v4i1.1936

Abstract

Flagging is the giving of a sign or binding to a customer so that the customer is not easily moved or taken over by a bank or other financial institution as long as the customer still has loans at the related bank. The process of marking or binding is carried out on the related bank database system for verification by the first party.The purpose of this research is to find out the Flagging Procedures for Taspen Participants in the Context of Applying for Credit at PT. West Java and Banten Regional Development Bank, Tbk. KCP Cicurug. In order to achieve clear and directed research objectives, the authors formulate the problems that will be discussed regarding the flagging procedure for Taspen participants in the context of applying for credit, the flagging procedure for Taspen participants in the context of applying for credit is in accordance with the SOP of Bank BJB KCP Cicurug.Based on the results of the research and discussion, the flagging procedure for Taspen participants in the context of applying for credit at Bank BJB KCP Cicurug is carried out simultaneously with the credit agreement. Debtors who are participants in this taspen only need to fill out an approval form or a flagging form when the debtor enters into a credit agreement. Flagging carried out by Bank BJB KCP Cicurug is carried out for Civil Servant debtors who have a fixed salary and as taspen participants who will later be bound by Bank BJB KCP Cicurug so that these debtors cannot move to other banks or institutions as long as they still have loans at Bank BJB KCP Cicurug. Flagging is carried out by Bank BJB KCP Cicurug officers through the flagging.taspen.co.id website. Then when Bank BJB KCP Cicurug officers flagged a debtor, the data filled in must be in accordance with the form filled out by the previous debtor so that the flagging carried out for the debtor is approved by the first party.
Tinjauan Atas Penggunaan Dana Desa Untuk Layanan Sarana Dan Prasarana Masyarakat Pada Desa Sukaraja Kecamatan Sukaraja Fitriani, Fariha; Nurjanah, Yayuk; Herawati, Heti
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.v4i3.1938

Abstract

Implementation of Fund Budget for Village Development           _______385       Submitted FEBRUARY 2024   Accepted OCTOBER 2024                                             JABKES   Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 3, 2024 page. 385-396 IBI Kesatuan ISSN 2807 – 6036 DOI: 10.37641/jabkes.v4i3.1938   This review aims to evaluate the optimization of village fund budget utilization for the development and services of community facilities and infrastructure, as well as to assess the reporting on the use of village funds for these purposes in Sukaraja Village, Sukaraja District. This study uses a descriptive quantitative research method to explain and describe how the Village Fund Budget is managed and reported for the development and service of community facilities and infrastructure in Sukaraja Village, Sukaraja District. Data was collected through interviews and documents, specifically the Village Fund Budget Realization Reports for the years 2021 and 2022. The findings indicate that the management and reporting of the Village Fund Budget for the development and services of community facilities and infrastructure in Sukaraja Village, Sukaraja District, have been optimally executed, and the musrembang (development planning meetings) process regarding the implementation of fund usage was effectively conducted. However, the utilization of Village Funds in Sukaraja Village should be further improved by enhancing community facilities.   Keywords : Village Fund Budget, Facilities and Infrastructure, Village Governance.
Tinjauan Atas Sistem Visual Hotel Program Dalam Pengendalian Internal Pendapatan Pada IZI Hotel Napitupulu, Elsa Anjelia; Listari, Sinta; Ishardyatmo, Handono
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.v3i3.1939

Abstract

Pendapatan adalah hasil yang ditimbulkan dari kegiatan perusahaan yakni penjualan jasa atau produk kepada konsumen yang didapatkan dari kegiatan operasional perusahaan untuk menambahkan nilai aset dan mengurangi liabilitas yang terdapat dalam penyerahaan jasa dan produk untuk menghindari masalah dalam mengelola pendapatan agar tidak menggangu kegiatan operasional, maka dibutuhkan suatu sistem untuk membantu mengawasi pengelolaan pendapatan yakni dengan penggunaan Sistem Visual Hotel Program (VHP). Tujuan tinjauan adalah mengevaluasi Sistem Visual Hotel Program (VHP) yang digunakan sebagai pengendalianinternal pendapatan dan persediaan barang dagang. Evaluasi dilakukan untuk mengetahui apakah penggunaan sistem visual hotel program sebagai pengendali pendapatan di IZI Hotel ini dapat dipertanggungjawabkan penggunaannya sebagai pengendali pendapatan. Penelitian yang dilakukan oleh penulis bertempat di IZI Hotel Bogor, Implementasi pengendalian pendapatan IZI Hotel yang berlokasi di Bogor. IZI Hotel Bogor merupakan bisnis yang bergerak dibidang Jasa yaitu, Perhotelan. Hasil penelitian menunjukkan bahwa IZI Hotel telah menggunakan sistem visual program (VHP) sebagai pengelolaan internal pendapatan dengan cukup baik. Penggunaan sistem visual hotel program (VHP) pada IZI Hotel ini dapat dipertanggungjawabkan untuk dijadikan sebagai pengendalian pendapatan. dinilai cukup baik karena dilakukan sesuai dengan prosedur dari sistem visual hotel program (VHP). Kata Kunci : Sistem Visual Hotel Program (VHP), Pendapatan, Pengendalian Internal

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