Journal of Applied Accounting And Business (JAAB)
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.
Articles
132 Documents
<![CDATA[Analisis Efektivitas Penggunaan Sistem Informasi Akuntansi (Aplikasi Passion) Terhadap Produk Gadai KCA Pada PT. Pegadaian Persero Cabang Nagoya ]]>
<![CDATA[Dilla Dwi Rahmatin Rusfa]]>;
<![CDATA[Seri Apri]]>
<![CDATA[ Journal of Applied Accounting and Business Vol 4 No 1 (2022): JAAB - Juni 2022 ]]>
Publisher : <![CDATA[LPPM Politeknik Jambi ]]>
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DOI: 10.37338/jaab.v4i1.218
<![CDATA[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.]]>
<![CDATA[Sistem Penjualan Produk Kecantikan Berbasis Web ]]>
<![CDATA[Okka Raisa Lestari]]>;
<![CDATA[Sintia]]>
<![CDATA[ Journal of Applied Accounting And Business Vol. 2 No. 1 (2020): JAAB - Juni 2020 ]]>
Publisher : <![CDATA[LP2M Politeknik Jambi ]]>
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DOI: 10.37338/jaab.v2i1.230
<![CDATA[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]]>
<![CDATA[Perancangan Sistem Informasi Akuntansi Persediaan Pada Bengkel Yuwa Motor ]]>
<![CDATA[Rezagi Meilano]]>;
<![CDATA[Beni Febrianto]]>
<![CDATA[ Journal of Applied Accounting And Business Vol. 5 No. 1 (2023): JAAB - Juni 2023 ]]>
Publisher : <![CDATA[LP2M Politeknik Jambi ]]>
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DOI: 10.37338/jaab.v5i1.223
<![CDATA[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]]>
<![CDATA[Analisis Perhitungan Dan Penyetoran PPh Pasal 23 Atas Jasa Sewa Pada PT. Perkebunan Nusantara VI ]]>
<![CDATA[Johandri Iqbal]]>;
<![CDATA[Heriyani Heriyani]]>;
<![CDATA[Habiba Oktarina]]>
<![CDATA[ Journal of Applied Accounting and Business Vol 4 No 2 (2022): JAAB - Desember 2022 ]]>
Publisher : <![CDATA[LPPM Politeknik Jambi ]]>
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DOI: 10.37338/jaab.v4i2.233
<![CDATA[Article 23 income tax is a mandatory contribution to the state owed by an individual or entity that is coercive in nature based on the law, without receiving direct compensation and being used for the state's purposes for the greatest prosperity of the people. The purpose of this study was to find out how the calculation and deposit of Article 23 Income Tax for rental services at PT. Perkebunan Nusantara VI Jambi is in accordance with the Law of the Minister of Finance Regulation No. 141/PMK.03/2015. The analytical method used in this study is the quantitative descriptive method, namely the method by collecting data, compiling and then interpreting and analyzing it by reprocessing the data obtained so as to provide complete information. In this study, the calculation and collection of Article 23 Income Tax on rental services at PT. Perkebunan Nusantara VI Jambi has complied with the Regulation of the Minister of Finance No. 141/PMK.03/2015 which is subject to a tax of 2% of the tax base excluding PPh 21.]]>
<![CDATA[Perancangan Sistem Akuntansi Penyusutan Aset Inventaris Politeknik Jambi ]]>
<![CDATA[Heriyani Heriyani]]>;
<![CDATA[Rezagi Meilano]]>;
<![CDATA[Khuswatun Hasanah]]>;
<![CDATA[Ernawati Hutabarat]]>
<![CDATA[ Journal of Applied Accounting and Business Vol 4 No 2 (2022): JAAB - Desember 2022 ]]>
Publisher : <![CDATA[LPPM Politeknik Jambi ]]>
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DOI: 10.37338/jaab.v4i2.236
<![CDATA[Politeknik Jambi is the only vocational college in Jambi Province. The process of collecting inventory assets is not optimal when searching for data because there is no calculation of depreciation on inventory assets that are still manual. With that in order to be optimal, it is recommended to use an inventory asset depreciation accounting system. The purpose of this inventory asset depreciation accounting system is to overcome problems that arise in the current system at the Politeknik Jambi and to be a good solution for universities to create a faster and more accurate system in managing inventory assets. Methods of data collection is done by means of interviews, observation, documentation and analysis of the system used by the company.]]>
<![CDATA[Implementasi Mobile Commerce Pada Poljamshop ]]>
<![CDATA[Rezagi Meilano]]>;
<![CDATA[Rama Dhonal]]>;
<![CDATA[Febby Nanda Utami]]>;
<![CDATA[Misyati Misyati]]>
<![CDATA[ Journal of Applied Accounting and Business Vol 4 No 2 (2022): JAAB - Desember 2022 ]]>
Publisher : <![CDATA[LPPM Politeknik Jambi ]]>
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DOI: 10.37338/jaab.v4i2.237
<![CDATA[Poljamshop is an information system that is used to market products at the Jambi Polytechnic and also collaborating partners. Currently there are only sales through the website and few visitors because they are not known to the public, so sales are still personal through mouth to mouth promotions or social media promotions. With this, e-commerce to help Poljamshop increase customer satisfaction to choose or order a product at Poljamshop. This application is made by developing a system using the waterfall method, the tools used to describe the model of this application system are Context Diagrams, Data Flow Diagrams (DFD) and Entity Relationship Diagrams (ERD). The purpose of this final project is to create a mobile commerce on Poljamshop.]]>
<![CDATA[Payroll accounting information system at PT. Telekomunikasi Indonesia Tbk ]]>
<![CDATA[M. Firman]]>;
<![CDATA[Dede Pramurza]]>
<![CDATA[ Journal of Applied Accounting And Business Vol. 1 No. 1 (2019): JAAB - Juni 2019 ]]>
Publisher : <![CDATA[LP2M Politeknik Jambi ]]>
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DOI: 10.37338/jaab.v1i1.13
<![CDATA[the purpose of the payroll accounting information system is to be able to process data quickly and precisely, making it easier for the admin section in the payroll process and can improve employee performance efficiently. Design / Methodology / approach - Payroll information system that the writer built at PT. Mega Pratama Insurance uses a web-based information system. The system development method in the study uses the waterfall model and the data flow model used is, DFD (Data Flow Diagram). The design of this system is assisted by several tools such as XAMPP version 3.2.1, Notepad ++ web editor, Adobe Dreamweaver web and Mozilla Firefox web browser. The author chose this company because the payroll system in this company is still done manually, using Microsoft Word and Microsoft Excel. The variable used in this study is the payroll information system at PT. Mega Pratama Insurance.]]>
<![CDATA[Additional income applications based on job performance criteria at Pt. Bank Sinarmas Tbk (Kcp) Tebing Tinggi Jambi ]]>
<![CDATA[Arisman]]>;
<![CDATA[Nurmina Siregar]]>
<![CDATA[ Journal of Applied Accounting And Business Vol. 1 No. 1 (2019): JAAB - Juni 2019 ]]>
Publisher : <![CDATA[LP2M Politeknik Jambi ]]>
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DOI: 10.37338/jaab.v1i1.14
<![CDATA[PT Bank Sinarmas Tebing Tinggi Jambi is an element of the company in the field banking. Supplemental income is income derived based on the outcome of a month's performance achievement beyond the legally-accepted wage. In processing and additional income on PT Bank Sinarmas Tebing Tinggi Jambi still Microsoft Excel 2007 so that the results are less rapid, precise and accurate and frequent detection of data redundancy (double). One way to overcome this problem is to create an information system that uses Microsoft Visual Basic 2008 programming language as well database Microsoft Access 2007 as the database. Which, in making this information system we use system design methods such as. UML stands for Unified Modeling Language, the tool used is Use Case, Activity, and Class diagram.. This research aims to have this information system Supplemental income PT Bank Sinarmas Tebing Tinggi Jambi is an element of the implementation of municipal governments precise and accurate and no redundancies]]>
<![CDATA[Effect of profitability and liquidity on dividend Policy (Empirical Study of Agricultural Sector Companies in the Indonesia Stock Exchange 2014-2017) ]]>
<![CDATA[Dede Pramurza]]>;
<![CDATA[Devi Saputra]]>
<![CDATA[ Journal of Applied Accounting And Business Vol. 1 No. 1 (2019): JAAB - Juni 2019 ]]>
Publisher : <![CDATA[LP2M Politeknik Jambi ]]>
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DOI: 10.37338/jaab.v1i1.15
<![CDATA[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. Sampling in this research used purpossive sampling. Financial measurement used ROA, ROE, CR, and DPR. Data processed by SPSS 20. 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.]]>
<![CDATA[Inventory management application system at PT Bank Sinarmas Tebing Tinggi Jambi ]]>
<![CDATA[Okka Raisa Lestari]]>;
<![CDATA[Rosmenda Purnama Devi]]>
<![CDATA[ Journal of Applied Accounting And Business Vol. 1 No. 1 (2019): JAAB - Juni 2019 ]]>
Publisher : <![CDATA[LP2M Politeknik Jambi ]]>
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DOI: 10.37338/jaab.v1i1.17
<![CDATA[ This research aims to suggest an improvement to management procedure of office stationery inventory through an application system of office stationery inventory for PT Bank Sinarmas Tebing Tinggi Jambi. In this research, the application systems facilitate office stationery in-out transactions and amount of stock remaining. It helps PT Bank Sinarmas Tebing Tinggi Jambi to perform well-organized inventory.Design research of this study is a descriptive research with case study approach. Inventory systems of office stationery were made using web based. For database, this study used MySQL database with PHP language program. Tool for system development used data flow diagram and tool for system design used entity relational database. System development method used waterfall approached.Results of this research show that information systems of office stationery web-based can used to inform merchandise (type of office stationery) menu, in-out merchandise, and stock opname. This application also provide reports for those informations.]]>
