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Journal of Applied Accounting And Business (JAAB)
Published by Politeknik Jambi
ISSN : 26855569     EISSN : 26862638     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal JAAB (Jurnal of Applied Accounting And Business) adalah jurnal peer-review yang ditujukan untuk menerbitkan penelitian-penelitian terkait penerapan akuntansi dan bisnis termasuk sistem informasi akuntansi. Jurnal ini difokuskan kepada disiplin ilmu akuntansi, bisnis, dan sistem informasi akuntansi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 309 Documents
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Perancangan Sistem Informasi Akuntansi Penjualan Berbasis Web Pada Ahza Cake Dan Bakery Fifin Ulyaviana; Dilla Dwi Rahmatin Rusfa
Journal of Applied Accounting And Business Vol. 3 No. 1 (2021): JAAB - Juni 2021
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v3i1.68

Abstract

Ahza Cake and Bakery is a small culinary business that sells foods such as donuts, pizza, brownies and other foods. This company still uses manual sales and the marketing reach is still to small. The purpose of this research is to design a web-based sales accounting system. The method of data collection is done by interview, observation and literature study. The data analysis technique uses waterfall development. Programming language using PHP and database using MySQL, and system design using Data Flow Diagrams (DFD). The result of this research is that there is a system currently being developed which is useful for reducing errors in recording sales and the wider marketing reach because the system is designed to display the results of sales records so that they are monitored more quickly, accurately and in detail.
Sistem Informasi Pencatatan Kas Masuk Pada Lemon Fresh Laundry Jambi Darmuji; Anjar Febriansyah
Journal of Applied Accounting And Business Vol. 3 No. 1 (2021): JAAB - Juni 2021
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v3i1.70

Abstract

Laundry business is a business related to laundry services with washing machines and automatic dryers and special cleaning and fragrance fluids. This business is mushrooming in big cities where there are many boarding houses and rented houses, where renters of boarding or rented houses do not have time or cannot do their own washing and ironing of clothes due to busyness as students and workers. Lemon Fresh Laundry, one of the kilogram laundry in Kisaran. Its strategic location, precisely on Jl. Lkr. Barat 3, Bagan Pete, Kec. Kota Baru, Jambi City, makes many customers visit every day to use Lemon Fresh Laundry services. Until now Lemon Fresh Laundry does not have its own information system and still uses a manual system, this laundry also does not have an accurate database storage system so that all data is still stored in a book. With the use of this manual system, various problems arise such as the difficulty of finding customer data in a book. The purpose of this Web-based cash-in recording system application is to provide professional services to customers and minimize errors that may occur. This Web-based cash recording information system uses ERD and MYSQL flow diagrams for data processing.
Pengaruh Kebijakan Deviden Dan Keputusan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Sektor Pertambangan Di Bursa Efek Indonesia Periode 2009-2018 Dede Pramurza
Journal of Applied Accounting And Business Vol. 3 No. 1 (2021): JAAB - Juni 2021
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v3i1.71

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh: (1) Kebijakan dividen, (2) Keputusan Investasi, terhadap Nilai Perusahaan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Periode penelitian yang digunakan adalah 2009-2018. Penelitian ini tergolong sebagai penelitian ex post facto, bersifat asosiatif kausal, dan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar dalam Bursa Efek Indonesia (BEI) periode 2009-2018. Teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa: (1) Kebijakan dividen tidak berpengaruh terhadap Nilai Perusahaan dengan nilai koefisien regresi sebesar-0.626 dan tingkat signifikan 0,221. (2) Keputusan Investasi berpengaruh positif terhadap Nilai Perusahaan dengan nilai koefisien regresi sebesar 0.048 dan tingkat signifikan 0,038 (3) dan Kebijakan Dividen dan Keputusan Investasi tidak berpengaruh terhadap Nilai Perusahaan manufaktur yang perusahaan pertambangan yang terdaftar dalam Bursa Efek Indonesia (BEI) periode 2009-2018 dengan nilai F hitung sebesar 2,313 dan nilai signifikansi 0,108. Hasil uji adjusted R2 pada penelitian ini diperoleh nilai sebesar 0,075. Hal ini menunjukkan bahwa Nilai Perusahaan dipengaruhi oleh Keputusan Investasi, Keputusan Pendanaan, dan Kebijakan Dividen sebesar 7,5%, sedangkan sisanya sebesar92,5% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.
Perancangan Sistem Informasi Kas Masuk Dan Kas Keluar Berbasis Web Pada Kantor Notaris Krisalia Wahyu Sari Kota Jambi Gunardi; Ghea Permata Rizky
Journal of Applied Accounting And Business Vol. 3 No. 2 (2021): JAAB - Desember 2021
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v3i2.73

Abstract

Krisalia Wahyu Sari Notary Office is a medium business unit located at Jln. Otto Iskandardinata No.59, which is engaged in making Authentic Deed regarding all deeds, agreements and provisions required by statutory regulations. The purpose of this study is to analyze the current system, so that it can overcome the problems faced at the Krisalia Wahyu Sari Notary Office of Jambi City, by designing Web-Based Cash In and Out Cash Information System Design at the Krisalia Wahyu Sari Notary Office in Jambi City . As for the constraints faced, company data security is not guaranteed, this is because documents are still in the Form of paper that is easily lost, damaged or lost, the information generated cannot be presented on time because it requires a long time to process data.  The Research Framework that will be carried out in solving the problem discussed is identifying, searching for information based on theoretical foundations, collecting data using observation and interview methods, analyzing to find solutions to the problems faced by Krisalia Wahyu Sari's Notary Office in Jambi City. The method uses the waterfall model, the implementation of this study uses the PHP Language and MySQL DBMS. To produce data processing applications that are expected to facilitate data processing and report generation.
Sistem Informasi Laporan Laba Rugi Pada UD. Kopi Ayam Ras Jambi Nadia Mutiarani Arumdi Putri; Fortia magfira
Journal of Applied Accounting And Business Vol. 3 No. 2 (2021): JAAB - Desember 2021
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v3i2.74

Abstract

This study discusses the problems that occur in UD. Kopi Ayam Ras Jambi which is related to accounting records through the calculation of the income statement still uses the manual method that has not used a computerized system that is in accordance with accounting standards. From this, this situation makes it difficult for management to calculate the income statement every month. The purpose of this study is to create an Income Statement System using the single-step method, which is expected to assist management in calculating the company's profit and loss for each period. The profit and loss statement using this single step can make it easier for management to calculate the income, costs, and profit and loss generated each period. So that the management of UD. Kopi Ayam Ras Jambi can find out in real terms the company's profit and loss for each accounting period. The results of this system are expected to have an impact on efficiency and effectiveness in UD operations. Kopi Ayam Ras Jambi gets an accurate profit and loss report through maximum results.
Analisis Metode Pencatatan Dan Penilaian Persediaan Ikan Pada Perusahaan Perikanan Nusantara (Persero) Cabang Gorontalo Khuswatun Hasanah; Ritawati D Sinabang
Journal of Applied Accounting And Business Vol. 3 No. 2 (2021): JAAB - Desember 2021
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v3i2.75

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah penilaian dan pencatatan persediaan pada PT. Perikanan Nusantara (Persero) Cabang Gorontalo telah sesuai dengan PSAK No.14. Metode pengumpulan data dilakukan dengan cara wawancara, observasi, dokumentasi dan penelitian Keperpustakaan. Hasil penelitian menunjukkan bahwa pada dasarnya metode pencatatan dan penilaian persediaan pada PT Perikanan Nusantara (Persero) Cabang Gorontalo telah sesuai dengan PSAK No. 14. Dengan menerapkan metode perpetual dalam proses pencatatan persediaan Bahan Baku Sedangkan untuk menilai persediaan bahan baku PT Perikanan Nusantara (Persero) Cabang Gorontalo menerapkan metode FIFO.
Perancangan Sistem Informasi Persediaan Barang Berbasis Web Pada UD. Kopi Ayam Ras Jambi Leni; Dilla Dwi Rahmatin Rusfa
Journal of Applied Accounting And Business Vol. 3 No. 2 (2021): JAAB - Desember 2021
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v3i2.76

Abstract

Kopi Ayam Ras is a company engaged in the storage and sale of goods (distributor). The process of data collection of incoming and outgoing goods, inventory stock, and reporting of goods is not optimal when searching for data due to the large number of data items and data reservoirs still using a manual system. The purpose of this inventory information system is to solve problems that arise in the system that is currently running at PD. Kopi Ayam Ras is also a good solution for companies to create a faster and more accurate inventory management system. Methods of data collection is done by means of interviews, observation, documentation and analysis of the system used by the company. The result of this research is to produce a web-based inventory information system with the FIFO method that provides convenience in providing information on inventory data through incoming and outgoing goods using data flow diagrams, DFD, ERD and MySQL for data processing.
Pengaruh Software SAP Dalam Meningkatkan Kinerja Karyawan Bagian Keuangan Dan Akuntansi Pada PT. Perkebunan Nusantara VI Alda Fitrisiah; Heriyani
Journal of Applied Accounting And Business Vol. 3 No. 2 (2021): JAAB - Desember 2021
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v3i2.77

Abstract

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 Persediaan Perlengkapan Alat Alat Isi Ulang Air Minum Pada Toko Gun Cs Christo Randzio Simbolon; Darmuji
Journal of Applied Accounting And Business Vol. 3 No. 2 (2021): JAAB - Desember 2021
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v3i2.78

Abstract

Gun cs shop is a company engaged in the sale of refill equipment. The process of data collection of incoming goods and goods out of stock inventory when searching for goods data is still using the manual method. With this, in order to make it easier, it is recommended to use an inventory information system. The purpose of this inventory system is to overcome the system that is currently running at the gun cs shop as well as a solution so that the store can manage inventory data more quickly. The result of this research is to produce a web-based inventory information system with the LIFO FIFO and Avarage method which provides convenience in providing information on inventory data through incoming and outgoing goods using data flow diagrams, DFD, ERD and MySQL for data processing.
Perancangan Sistem Persediaan Barang Habis Pakai Di Politeknik Jambi Ega Wira Pengestu; Rezagi Meilano; Ikbal Ramadani
Journal of Applied Accounting And Business Vol. 3 No. 2 (2021): JAAB - Desember 2021
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v3i2.79

Abstract

Inventories can be interpreted as goods that are stored and used or sold in the future or period to come. Inventory must be determined first before the sale is made so that the company must determine the optimal amount of merchandise inventory so that the number of purchases can reach the minimum purchase amount. To achieve the effectiveness of modern inventory supplies, universities or colleges must make changes that can encourage activity towards inventory and cost efficiency. The purpose of this study is to analyze the total cost of inventory and make it easier to record inventory using a web-based application in PHP, and a MySQL database.

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