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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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Peran Ekonomi Kreatif Di Bidang Kuliner Khas Provinsi Jambi Pada Masa Pandemi Covid-19 Dilla Dwi Rahmatin Rusfa; Khuswatun Hasanah
Journal of Applied Accounting And Business Vol. 4 No. 1 (2022): JAAB - Juni 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i1.80

Abstract

The Covid-19 outbreak that attacks all corners of the world certainly has various impacts, both positive and negative. Various sectors experienced losses, even to the point of closing, but on the other hand there were positive impacts that were seen, namely the number of businesses carried out, especially the younger generation who started their businesses from home during the lockdown period. This research was conducted from January 2021 to December 2021 by collecting primary and secondary data through interviews and distributing questionnaires. In the future, the results of this study can be used as a basis for further researchers in conducting similar research and providing knowledge and understanding of entrepreneurship to readers.
E-Commerce Pada Masdokusnack.Id Febby Nanda Utami; Masdiana
Journal of Applied Accounting And Business Vol. 4 No. 1 (2022): JAAB - Juni 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i1.81

Abstract

Masdokusnack.Id is one of the UMKM that sell snack and in promotions using brochures and sales that have to wait for the arrival of customers to place. Is there a problem that is a small promotion and requires a large cost, difficult to increase sales and explanation of product information is less clear. Therefore, this research aims to find PHP e-commerce system and MySQL database where the researcher develops system with waterfall method and uses unified model language model system approach using usecase diagram, activity diagram, class diagram and flow diagram diagram. The new system has input data ie admin data input, category data, product data, expedition data, sales input and output that generate customer data, product data, order data, data delivery of goods, payment data and forum data arranged to facilitate MASDOKUSNACK.ID in promotion and can increase sales with big amount, giving facility for member to order product, giving facility for employees to processing product data.  
Perancangan Sistem Informasi Penjualan E-Commerce Rempeyek Ilhamum-Taza Berbasis Web Heriyani; Tuty Ulina Malau
Journal of Applied Accounting And Business Vol. 4 No. 1 (2022): JAAB - Juni 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i1.83

Abstract

Ilhamum-Taza is a micro, small and medium enterprise (UMKM) which is engaged in the production and sale of tempe chips and peanut brittle which have become souvenirs from Jambi. UMKM manage the sale of goods is still manual so that the sale of goods is not optimal. Sales management to be more optimal so that it must use a web based e-commerce information system. The development of this web based e-commerce information system uses the waterfall model and the data flow model uses DFD (Data Flow Diagrams) . This research and design produces an e-commerce information system that will be implemented in UMKM Ilhamum-Taza.
Analisis Efektivitas Penggunaan Sistem Informasi Akuntansi (Aplikasi Passion) Terhadap Produk Gadai KCA Pada PT. Pegadaian Persero Cabang Nagoya Dilla Dwi Rahmatin Rusfa; Seri Apri
Journal of Applied Accounting And Business Vol. 4 No. 1 (2022): JAAB - Juni 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i1.84

Abstract

This research aims to find out the Effectiveness of Accounting Information System for KCA Pawn Services at PT. Pegadaian Persero Nagoya Branch. This research uses a quantitative descriptive method. With data collection techniques in the form of primary and secondary, by means of observation, interview, and documentation. The results of this research show that the accounting information system is applied by PT. Pegadaian Pesero Nagoya Branch has been running effectively as seen from several components to support the intelligence of the information system, namely related parts (HR), documents used, accounting records used, loan dispossession procedures provided and rent modal at pawnshops. Admission procedures from transfers at pawnshops, lelang admission and sales procedures on pawnshops as well as turnover income from KCA pawns.
Perancangan Sistem Informasi Stock Opname Berbasis Web Pada Umkm Ilhamum-Taza Desi Ramadhani; Tanto; Desti Pusparani
Journal of Applied Accounting And Business Vol. 4 No. 1 (2022): JAAB - Juni 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i1.85

Abstract

UMKM (micro, small and medium enterprises) Ilhamum-Taza is engaged in the production and sale of tempeh chips and peanut brittle which is one of the souvenirs from Jambi. MSME Ilhamum-Taza manages records in the form of stock items that are still manual, so that the recording of goods is not yet effective and efficient. So in order to be more optimal, it must use a web-based inventory information system and use the FIFO (first in first out) method. The development of this web-based stock information system uses the waterfall model and the data flow model using DFD (Data Flow Diagrams) and databases. This research and design produces a stock taking information system that will be implemented in Ilhamum-Taza.
PENGARUH HUTANG TERHADAP PROFITABILITAS PADA PT. PERKEBUNAN NUSANTARA VI TAHUN 2018–2021 Niken Ayuningrum; Johandri Iqbal; Ferdyan Wana Saputra; Muhammad Azrafeno
Journal of Applied Accounting And Business Vol. 5 No. 1 (2023): JAAB - Juni 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i1.222

Abstract

This research was conducted at PT. Perkebunan Nusantara VI. The purpose of this study is to determine whether debt, both long-term debt and short-term debt has a significant effect on profitability, which in this study is represented by the Net Profit Margin Ratio (NPM). The research period is 2018-2021. The problem formulation of this study aims to determine how significant the influence of long-term debt and short-term debt on profitability at PT. Perkebunan Nusantara VI. This research is a quantitative research. With the type of data used is secondary data obtained in the financial statements of PT. Perkebunan Nusantara VI . The data analysis technique used in this study is multiple linear regression analysis using the SPSS version 26.0 program with the regression equation Y = -0.018 - 0.064X1 + 0.133X2. Based on the results of tests conducted on SPSS, it is found that there is no significant effect between long-term debt on profitability. Meanwhile, for short-term debt, it can be concluded that there is no significant effect between short-term debt on profitability. In the F test or simultaneous test, it is concluded that there is no significant effect between long-term debt and short-term debt on profitability simultaneously. Adjusted R2 value of 14.6% coefficient indicates that the profitability variable can be explained by long-term debt and short-term debt. While the remaining 85.4% is influenced by other variables that are not explained in this research model.
Perancangan Sistem Informasi Akuntansi Persediaan Pada Bengkel Yuwa Motor Rezagi Meilano; Beni Febrianto
Journal of Applied Accounting And Business Vol. 5 No. 1 (2023): JAAB - Juni 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i1.223

Abstract

Yuwa Motoe Workshop is a company engaged in the sale of services and spare parts. Such as car washing, car service, and sales of car equipment and others. 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. Therefore, this system is expected to help make it easier to record inventory of goods entering goods out of the business of selling services and spare parts. Given the importance of collecting and storing data from each of these sales activities, this accounting information system only requires an internet network to access it. This system is expected to help the Yuwa Motor Workshop business in recording inventory. The result of this research is to produce a web-based inventory information system for incoming and outgoing goods. Provides convenience in providing information on inventory data through incoming goods and outgoing goods using data flow diagrams, DFD, ERD and MySQL for data processing
Analisis Laporan Arus Kas (Studi Kasus PT. Bosua Asuransi Cabang Jambi Bulan Oktober-Desember Tahun 2018) Rezagi Meilano; Heriyani; Almizon
Journal of Applied Accounting And Business Vol. 5 No. 1 (2023): JAAB - Juni 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i1.224

Abstract

This study aims to determine the condition of cash flow in PT. Bosowa Insurance Jambi Branch. if you look at the analysis of the cash flow statement. Data collection is carried out with literature and documentation research techniques. Research methods. by using descriptive analysis methods using cash flow from operating activities, investments, and funding as well as ratio analysis, namely: Operating Cash Flow Ratio (AKO), Cash Coverage Ratio to Current Debt (CKHL), Capital Expenditure Ratio (PM), Total Debt Ratio (TH). The results of this study show that the company's total cash flow during October-December 2018 shows that the company is in a non-liquid condition when assessed in terms of its operational activities. With the ratio analysis that has been carried out, it can be concluded that there is a decrease in cash flow, especially in operating activities every year and the company's ability to overcome its current liabilities still cannot be resolved.This shows that Bosowa Asuransi Jambi Branch was in a bad position during October-December 2018
Sistem Penjualan Produk Kecantikan Berbasis Web Okka Raisa Lestari; Sintia
Journal of Applied Accounting And Business Vol. 2 No. 1 (2020): JAAB - Juni 2020
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v2i1.230

Abstract

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
Sistem Informasi Akuntansi Pencatatan Penjualan Berbasis Web Pada Bengkel Yuwa Motor Rezagi Meilano; Rama Dhonal; Riko Sumanto Fredi Nadeak
Journal of Applied Accounting And Business Vol. 5 No. 1 (2023): JAAB - Juni 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i1.231

Abstract

Bengkel Yuwa Motor is a service company engaged in repair services. Every cash inflow and outflow transaction activity is recorded into a note and then copied to the Spreadsheet. This can have bad consequences such as delays, miscalculations from data processing actors and inaccurate report results due to data sources that take a relatively long time because the amount of data processed is very large. Therefore, this study discusses the creation of a sales recording system as a software development method consisting of analysis, design, program code creation and testing. Data collection techniques used consisted of observation, interviews and literature study. This cash inflow and cash out information system is expected to help Yuwa Motor Workshop in processing data related to cash in and cash out.

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