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Analisis Kecurangan Terhadap Praktik Laporan Keuangan PT. Asuransi Jiwasraya (Persero) Di BEI Tahun 2017-2019 Rahmiyati Rahmiyati; Cantika Cantika; Ulana Simanjuntak
Journal of Applied Accounting and Business Vol 3 No 1 (2021): JAAB - Juni 2021
Publisher : LPPM Politeknik Jambi

This research discusses fraud against the financial reporting practices of PT Asuransi Jiwasraya (Persero) 2017-2019, where the information presented in the financial statements must not have the interest of one party because it will harm the other party. This study aims to determine the occurrence of fraud in the practice of financial reporting at PT Asuransi Jiwasraya (Persero) in 2017-2019. This study uses secondary data. The population in this study is the company PT Asuransi Jiwasraya (Persero) which is listed on the Indonesia Stock Exchange in 2017-2019. This research uses descriptive quantitative method with descriptive statistical analysis tools and literature study collection methods. The results show that the income at PT Asuransi Jiwasraya (Persero) in 2017-2019 has increased quite significantly while the expenses for PT Asuransi Jiwasraya have also increased but overall it is very significant. This shows that the income at PT Asuransi Jiwasraya (Persero) has increased significantly when their expenses are high. In the case of this financial statement, the company should as much as possible reduce the expenses on the company so that they are more focused on company revenue.

Perancangan Sistem Penentuan Harga Pokok Produksi Pada UKM Accura Production Jambi Novia Kurniasih; Rezagi Meilano
Journal of Applied Accounting and Business Vol 2 No 2 (2020): JAAB - Desember 2020
Publisher : LPPM Politeknik Jambi

Accura Production is a small or medium enterprise (SME) engaged in printing, digital printing and convection. This company determines the selling price of products based on estimates, so the selling price of the product may be too high or low because currently the cost of goods calculation does not cover all cost elements incurred in production costs. The purpose of this research is to design a system for determining the cost of goods manufactured in accordance with cost accounting standards. The data collection method was done by interview, observation and literature study. The data analysis technique uses the Waterfall system development method and the determination of the cost of production uses the full costing method. Programming language using PHP and database using MySQL, and system design using DFD. The result of this research is that there is a system currently being developed which is useful to reduce the occurrence of production cost calculation errors because the system designed will display all elements of production costs so that it is monitored more quickly, accurately, and in detail.

Penentuan Harga Pokok Penjualan Pada Toko Putri Tani Sejahtera Menggunakan Aplikasi Berbasis Web Dama Mustika; Ernawati Ernawati
Journal of Applied Accounting and Business Vol 2 No 1 (2020): JAAB - Juni 2020
Publisher : LPPM Politeknik Jambi

Research conducted this time aims to analyze the calculation of cost of goods sold as a bencmark to determine the selling price of products produced by the company in order to know the income of each period obtained Putri Tani Sejahtera. With the conduct of this research, it can be seen that the calculation of cost of goods sold by the company is correct and lower that the selling price can potentially earn profits, but determination of the selling price made less focused because it has not done the classification of costs to determine the amount of costs to be charged on the product produced, also the excessive use of materials affects the income of each period. So with the present research is expected to provide improvements to the company. Other than that in conducting this study the data obtained from the company analyzed and compared in accordance with the existing theory.The method used by the author is data collection analysis and designing the system based on the results of research conducted. The development of information system for determining the cost of goods sold uses the waterfall model and the data flow model used is DFD (Data Flow Diagram). Programing language using PHP, and Mysql database keywords cost goods sold, profit, waterfall.

Pengaruh Software SAP Dalam Meningkatkan Kinerja Karyawan Bagian Keuangan Dan Akuntansi Pada PT. Perkebunan Nusantara VI Alda Fitrisiah; Heriyani Heriyani
Journal of Applied Accounting and Business Vol 3 No 2 (2021): JAAB - Desember 2021
Publisher : LPPM Politeknik Jambi

A Employee performance is of course one of the important components for the company because it affects the company's operations. This study aims to analyze the effect of SAP software in improving employee performance in finance and accounting at PT. Perkebunan Nusantara VI, used a questionnaire as an instrument to take a sample of 30 respondents. The analytical method used in this research is multiple linear regression analysis. The independent variables in this study are software quality, information quality, software user satisfaction and the impact of using accounting software, while the dependent variable is employee performance of 65.3%, the remaining 34.7% is influenced by other variables. The results of this study indicate that the variables of software user satisfaction and the impact of using accounting software have a significant effect on employee performance with a significant value <0.05 with a value of Tcount < Ttable (-2.182 < 2.060) and (6.064 > 2.060). Meanwhile, the variables of software quality and information quality have no effect on employee performance because they have a significant value > 0.05 with a value of Tcount < Ttable (-0.293 < 2.060) and (-1.347 < 2.060). For the overall effect, the value of Fcount > Ftable is (11.870 > 2.76) with a significant value of 0.000 <0.05.

Sistem Informasi Kas Kecil Pada PT. Carpotama Anugrah Sejati Darmuji; M. Firman; Marya Ulpa
Journal of Applied Accounting And Business Vol. 2 No. 2 (2020): JAAB - Desember 2020
Publisher : LP2M Politeknik Jambi

PT Carpotama Anugrah Sejati is acompany engaged in the SPPBE (LPG Bulk Filling and Transportation Station) in Jambi. The management of data on expenditures and entries in the petty cashier of PT Corpotama Anugrah Sejati is still done manually so that the performance in the process of managing expenditure and income data still not optimal. In order to be more optimal, it si necessary to have a web-based accounting information system. The purpose of this study is to design a petty cash information system in accordance with correct accounting standards. The method of data collection is done by interview, observation, documentation and analysis of the systems used by the company. The result of this research is to produce a web-based petty cash information system with the fluctuation method that makes it easy to record petty cash funds using cash flow diagrams, DFD, ERD and MySQL for data processing. The result of this research is that the existence of this petty cash system can produce more efficient and accurate recordingof petty cash funds

Pengaruh Motivasi, Promosi Jabatan Dan Kompensasi Terhadap Kinerja Karyawan PT. Bank Negara Indonesia Tbk KC Jambi Mohd Iqbal Fazliawinata; Heriyani Heriyani
Journal of Applied Accounting and Business Vol 3 No 1 (2021): JAAB - Juni 2021
Publisher : LPPM Politeknik Jambi

This study aims to analyze the influence of motivation, job promotion and employee performance compensation at PT Bank Negara Indonesia (Persero) Tbk. This study uses a questionnaire as an instrument to take a sample of 50 respondents. The sampling method used was nonprobability sampling. The analytical method used in this research is multiple linear regression analysis. The independent variables in this study, namely motivation, promotion and compensation, explain the dependent variable, namely the employee's performance of 99.6% and the remaining 04% or determined by other variables not included in this analysis or research. The results of this study indicate that motivation, promotion and position have a significant effect on employee performance because they have a significance value <0.05. Abstract is basically an English version of abstrak. All components in abstract are written in the same style as in abstrak. The word “Abstract” and the paragraph is written in Italics.

Sistem Penjualan Produk Kecantikan Berbasis Web Okka Raisa Lestari; Sintia Sintia
Journal of Applied Accounting and Business Vol 2 No 1 (2020): JAAB - Juni 2020
Publisher : LPPM Politeknik Jambi

The manual sales method is still widely used by traders in Indonesia, one of which is the Home Shopping Jambi store, a shop that sells a variety of beauty products. To reach more customers and provide clear information about the product, we need a media that is able to provide information. This makes the writer realize that the role of website and internet media can process sales and market beauty products that are sold in Home Shopping Jambi stores easily. The data collection method used by the author as the basis for writing the report is by direct observation to the store and interview. This research resulted in a web-based sales system called e-commerce. Electronic Commerce (e-commerce) is the process of buying, selling or exchanging products, services and information through a computer network. The programming technique used in making the Home Shopping Jambi web-based application store is the PHP programming language and MySQL database. This application provides information to customers about products and stock items sold by Home Shopping Jambi stores easily and quickly

Pengaruh Motivasi, Promosi Jabatan Dan Kompensasi Terhadap Kinerja Karyawan PT. Bank Negara Indonesia.Tbk KC Jambi Mohd. Iqbal Fazliawinata; Heriyani
Journal of Applied Accounting And Business Vol. 3 No. 1 (2021): JAAB - Juni 2021
Publisher : LP2M Politeknik Jambi

This study aims to analyze the influence of motivation, job promotion and employee performance compensation at PT Bank Negara Indonesia (Persero) Tbk. This study uses a questionnaire as an instrument to take a sample of 50 respondents. The sampling method used was nonprobability sampling. The analytical method used in this research is multiple linear regression analysis. The independent variables in this study, namely motivation, promotion and compensation, explain the dependent variable, namely the employee's performance of 99.6% and the remaining 04% or determined by other variables not included in this analysis or research. The results of this study indicate that motivation, promotion and position have a significant effect on employee performance because they have a significance value <0.05. Abstract is basically an English version of abstrak. All components in abstract are written in the same style as in abstrak. The word “Abstract” and the paragraph is written in Italics.

Analisis Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Pada PT. Anjungan Buana Wisata Laura Prasasti; Ayu Feranika
Journal of Applied Accounting and Business Vol 3 No 1 (2021): JAAB - Juni 2021
Publisher : LPPM Politeknik Jambi

PT. Anjungan Buana Wisata Pavilion is a company in the tourism sector with the trademark Kampoeng Radja. The problem is that Kampoeng Radja is the only largest tourist park in Jambi Province that uses technological developments in the form of cards (Kampoeng Radja Cards) in the ticket system, because it is still the only tourist park that uses ticket system technology, so this study aims to analyze the information system process. accounting for cash receipts and disbursements at the ongoing PT Anjungan Buana Wisata. This research uses descriptive analysis method. Data collection techniques, using the method of interviewing, observation, and literature study. The results showed that; (1) The accounting system for cash receipts and disbursements at PT. Anjungan Buana Wisata Pavilion is carried out systematically, all processes of cash receipts and cash disbursements must be authorized by the parties concerned. (2) There is a separation of the functions of finance, accounting and cash so that security can be guaranteed. This is in accordance with the theory and is well implemented at PT. Anjungan Buana Wisata Pavilion. (3) Cash receipt and receipt system supported by an excellent internal control system. (4) The company has used a computer system to record all transactions. All data has been automatically available in this system which is very effective and efficient for the company.

Sistem Infromasi Akuntansi Kas Kecil Pada PT. Zokkas Sejahtera Jambi Rolyna Simbolon; Wahyu Dewanto
Journal of Applied Accounting and Business Vol 2 No 2 (2020): JAAB - Desember 2020
Publisher : LPPM Politeknik Jambi

PT Zokkas Sejahtera Jambi, located in Telanaipura, Jambi City, is a company engaged in the distribution sector to various locations, supermarkets, minimarkets and pharmacies with products sold such as Madurasa, soap, hand body, and other types of goods. The management of petty cash data and at PT Zokkas Sejahtera Jambi is still manual so that the performance of the petty cash recording process is not optimal. So we need a web-based antansi information system. This research was conducted at PT Zokkas Sejahtera Jambi, the petty cash accounting information system at PT Zokkas Sejahtera Jambi using the fluctuation method or the method of changing funds. Every time a petty cash transaction occurs, it is immediately recorded. The methods used by the author are data collection techniques, development of petty cash accounting information systems and the waterfall method, system design and data flow models used are DFD (Data Flow Diagram), programming language using PHP, and the MySQL database. This research produces a web-based application that is equipped with printed petty cash reports, petty cash transactions, and ledgers. This research produces a petty cash accounting information system that can be implemented at PT Zokkas Sejahtera Jambi.

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Reviewer

Google Scholar

Contact Name
Sigit Kurniawan

Contact Email
lppm@politeknikjambi.ac.id

Phone
+6285378566969

Journal Mail Official
johan@politeknikjambi.ac.id

Editorial Address
LP2M Politeknik Jambi Jln. Lingkar Barat 2, Bagan Pete Kota Jambi, Indonesia

Location
Kota jambi,

Jambi

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Sigit Kurniawan

Contact Email lppm@politeknikjambi.ac.id

Phone +6285378566969

Journal Mail Official johan@politeknikjambi.ac.id

Editorial Address LP2M Politeknik Jambi Jln. Lingkar Barat 2, Bagan Pete Kota Jambi, Indonesia

Location Kota jambi, Jambi INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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Abstract

Contact Name
Sigit Kurniawan

Contact Email
lppm@politeknikjambi.ac.id

Phone
+6285378566969

Journal Mail Official
johan@politeknikjambi.ac.id

Editorial Address
LP2M Politeknik Jambi Jln. Lingkar Barat 2, Bagan Pete Kota Jambi, Indonesia

Location
Kota jambi,

Jambi

INDONESIA