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Journal of Applied Accounting And Business (JAAB)

jaab
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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 149 Documents

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Perancangan Sistem Informasi Akuntansi Penjualan Berbasis Web Pada Saiioproject Jambi Johandri Iqbal; Yuventina Laura Hoba
Journal of Applied Accounting And Business Vol. 3 No. 1 (2021): JAAB - Juni 2021
Publisher : LP2M Politeknik Jambi

SAIIOPROJECT Jambi is one of the businesses engaged in the sale of goods and services in the world of photography. Management in the sale of goods and services in this business is still done manually so that the performance in the process of selling goods is still not optimal. In order for optimal management to use a sales information system. This research was conducted in the sales of goods, this information system uses the calculation of COGS (Cost of Goods Sold). The approach method used by the author is data collection, interviews, observation and reference studies and designing a system based on the results of the research conducted. The development of this sales information system uses a waterfall model and the data flow model used is DFD (Data Flow Diagram). Programming language using PHP, Notepad ++ and HTML. This research produces a sales information system that can be implemented in the SAIIOPROJECT Jambi business

Sistem Informasi Pencatatan Kas Masuk Pada Lemon Fresh Laundry Jambi Darmuji Darmuji; Anjar Febriansyah
Journal of Applied Accounting and Business Vol 3 No 1 (2021): JAAB - Juni 2021
Publisher : LPPM Politeknik Jambi

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.

Perancangan Sistem Informasi Persediaan Obat Berbasis Web Pada Apotek Dermapink Tembesi Husnul Fatiyah; Okka Raisa Lestari; Gilang Romadhan
Journal of Applied Accounting and Business Vol 2 No 2 (2020): JAAB - Desember 2020
Publisher : LPPM Politeknik Jambi

Dermapink Pharmacy is a business entity engaged in the supply and sale of drugs. The process of recording data in and out of drugs contains a lot of duplicate data and a high error rate to process data and produce the necessary reports. With that in order to be optimal, it is advisable to use an inventory information system. The purpose of this study was to design a drug supply information system at Dermapink Tembesi pharmacies in accordance with correct accounting standards. Methods of data collection are done by means of interviews, observation, documentation and analysis of the systems used by the company. The result of this research is to produce a web-based inventory information system with the FIFO 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. The result of this research is that the existence of this inventory system can produce reports of incoming and outgoing drug stock expenditures per period more quickly, efficiently and accurately and facilitate the processing of drug purchase and sale transaction data at the Dermapink Pharmacy.

Accounting information system of saving and loan Cooperative at PT. Pelabuhan Indonesia II Jambi (Persero) Rezagi Meilano
Journal of Applied Accounting and Business Vol 1 No 1 (2019): JAAB - Juni 2019
Publisher : LPPM Politeknik Jambi

Purpose – The purpose of this study is to find out how the savings and loan accounting information system that runs on PT. Pelabuhan Indonesia II (Persero) and to design a savings and credit accounting information system at PT. Pelabuhan Indonesia II (Persero). Design/methodology/approach – The analytical tool used is covering system analysis, which then proceed to the system design stage using flowcharts and DFD. Findings – Based on the results of the study the authors found that the system that is run by the cooperative still has shortcomings and weaknesses in terms of member data collection procedures to the transactions carried out, the recording of loan transactions, and the reports produced. Originality/value – This research was conducted at the Cooperative of PT. Pelabuhan Indonesia II (Persero) which is still using a manual system. Researcher designs an accounting information system that is able to overcome these weaknesses and shortcomings.

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 : LPPM Politeknik Jambi

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.

Sistem Informasi Akuntansi Pembiayaan Konsumtif Pada PT. Bank BNI Syariah KC Jambi Heriyani heriyani; Satria Bahar Hidayat
Journal of Applied Accounting and Business Vol 2 No 2 (2020): JAAB - Desember 2020
Publisher : LPPM Politeknik Jambi

PT Bank BNI Syariah disbursed financing with various existing products, for the welfare of the people. PT. bank BNI Syariah promised that the funds collected by the people and would be utilized for the sake of the three other member of the community. PT Bank BNI Syariah at the time of distribution of financing. PT Bank BNI Syariah still uses the old method so it is less efficient becouse it only has to do simulations at the office. With this web-based application PT Bank BNI Syariah anywhere and anytime without having to print installment tables. The results achieved in the research of PT Bank BNI Syariah is a website based information system using Xampp, PHP and MySQl with this system is expected to be able to overcome existing problems and improve the quality of service to customers of PT Bank BNI Syariah. For PT BNI Syariah itself makes it easier for marketers to covecy financing simulations.

Sistem Informasi Akuntansi Persediaan Barang Habis Pakai Di Politeknik Jambi Rezagi Meilano; Emanuel Chandra
Journal of Applied Accounting and Business Vol 2 No 1 (2020): JAAB - Juni 2020
Publisher : LPPM Politeknik Jambi

Inventory accounting information system is the main and most important information system in carrying out the activities of calculating an inventory in an organization, this research is intended as the development of an inventory accounting information system that aims to facilitate users in processing inventory accounting data. This study aims to analyze the information system of consumable inventory at Jambi Polytechnic. In this research, data collection techniques used include interviews, and literature studies. From the results of the analysis that has been done at the Jambi Polytechnic, it has used an information system, but it is still not effective in the management of consumables. This can be seen from the merging of one information system to process various data assets, inventory, and inventory of consumable goods themselves, and the program system used is inadequate to make reports of consumable inventory by utilizing the theory of inventory accounting standards. The development method is carried out using the System Development Life Cycle method and the Waterfall model which is a development model tends not to change. Based on the results of the study, the authors developed an inventory accounting information system that can be accessed by users so as to facilitate data processing and minimize the use of time and output reports in the form of inventory cards with the First In First Out and Last In First Out methods as the basis for using inventory accounting theory.

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 : LPPM Politeknik Jambi

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.

Effect of profitability and liquidity on dividend Policy (Empirical Study of Agricultural Sector Companies in the Indonesia Stock Exchange 2014-2017) Dede Pramurza
Journal of Applied Accounting and Business Vol 1 No 1 (2019): JAAB - Juni 2019
Publisher : LPPM Politeknik Jambi

Purpose – This research aims to find out the effect of profitability and liquidity to dividend policy. Dividend policy if related to company value becomes important because it has conflicting consequences.The object of this research are agriculture sector companies on Indonesian Stock Exchange in 2014 – 2017. Design/methodology/approach – Sampling in this research used purpossive sampling. Financial measurement used ROA, ROE, CR, and DPR. Data processed by SPSS 20. Findings – There is a simultaneous significant influence between Return On Assets (ROA), Return On Equity (ROE) and Current Ratio (CR) to Dividend Payout Ratio (DPR) of agricultural sector companies in the Indonesia Stock Exchange in 2014 - 2017. Originality/value – Agriculture sector needs to develop because Indoesia has abundant natural resources to produce agriculture product and it attract the investor to invest.

Pengaruh Kebijakan Deviden Dan Keputusan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Sektor Pertambangan Di Bursa Efek Indonesia Dede Pramurza
Journal of Applied Accounting and Business Vol 3 No 1 (2021): JAAB - Juni 2021
Publisher : LPPM Politeknik Jambi

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.

Page 3 of 15 | Total Record : 149

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Contact Name
Sigit Kurniawan

Contact Email
lppm@politeknikjambi.ac.id

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+6285378566969

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johan@politeknikjambi.ac.id

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

Location
Kota jambi,

Jambi

INDONESIA

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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

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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