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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 154 Documents
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The influence of degree motivation, quality motivation, career motivation, and economic motivation on the interest of akakom accounting student stephen jambi to attend accounting professional education (PPAk) Ayu Feranika
Journal of Applied Accounting And Business Vol. 1 No. 1 (2019): JAAB - Juni 2019
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v1i1.21

Abstract

This study aims to determine the Effect of Degree Motivation, Quality Motivation, Career Motivation, and Economic Motivation on the Interests of Accounting Students Akakom Stephen Jambi to Follow Accounting Professional Education (PPAk). The data analysis technique used is using multiple regression. Hypothesis testing uses F statistical test and statistical test t. The results of this study indicate that: (1) Degree Motivation, Quality Motivation, Career Motivation, Economic Motivation simultaneously influence the Accounting Students of Akakom Stephen Jambi to Participate in Accounting Professional Education (PPAk).
Analysis of student and student interest in the Darmajaya IIB management study program (S1) Concentration in Bandar Lampung Muhammad Saputra; Aswin
Journal of Applied Accounting And Business Vol. 1 No. 1 (2019): JAAB - Juni 2019
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v1i1.45

Abstract

The aim to be achieved in this research is to study the interests of prospective students and students at the concentration of management study program (S1) Darmajaya IIB in Bandar Lampung. This research is a descriptive research. This research used questionnaire to collect data from 2387 sample consist of Darmajaya 3rd and 5th semester students and external respondents namely SMA / K and MA / I students in 47 schools spread across Bandar Lampung. Based on the results of the distribution of questionnaires conducted and the results of the analysis, obtained information for opening a new concentration of management study program IIB Darmajaya, the recommendation for opening the concentration is the concentration of Hospitality Management, Strategy Management, Operations Management
Accounting information system of saving and loan Cooperative at PT. Pelabuhan Indonesia II Jambi (Persero) Rezagi Meilano; Hanafi Krisna Sumitra
Journal of Applied Accounting And Business Vol. 1 No. 1 (2019): JAAB - Juni 2019
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v1i1.47

Abstract

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).  The analytical tool used is covering system analysis, which then proceed to the system design stage using flowcharts and DFD. 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.
Pengaruh Pengelolaan Keuangan Daerah Dan Good Governance Terhadap Kinerja Pemerintah Daerah Kabupaten Kerinci Maryanto
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.v2i1.48

Abstract

This study aims to determine the Effect of Regional Financial Management and Good Governance on Government Performance in Kerinci Regency simultaneously and partially. The population of this study is employees at the Kerinci Regency, using the sampling technique that is purposive sampling. Respondents in the study are from the parts or devices related to this study. The number of respondents in this study amounted to 75 respondents. Data was collected by a questionnaire that had been tested for validity and reliability.The data analysis technique used is multiple regression. The results of the study show that Regional Financial Management has an effect on Government Performance in Kerinci Regency, this is evidenced by t count > t table (3.670 > 1,99346). Good Governance has an effect on Government Performance in Kerinci Regency, this is proved by t count > t table (6,072 > 1,99346). Simultaneously there is a significant influence between Regional Financial Management and Good Governance on Government Performance in Kerinci Regency that can be proven by F count > F table (37,508 > 3,12). The magnitude of the influence of Regional Financial Management and Good Governance on Government Performance in Kerinci Regency was 51%. While the remaining 49% is explained by other causes that were not examined in this study.
Penentuan Harga Pokok Penjualan Pada Toko Putri Tani Sejahtera Menggunakan Aplikasi Berbasis Web Dama Mustika; Ernawati
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.v2i1.49

Abstract

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.
Sistem Pengelolaan Penjualan Dan Pemesanan Berbasis Web Di Bumdes Lestari Jaya Heriyani; Nova lestari
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.v2i1.50

Abstract

Village-Owned Enterprises (BUMDes) are village business institutions managed by the community and village government in an effort to strengthen the village economy which is formed based on the needs and potential of the village. The potential owned by BUMDes as a village community independent business institution in providing the welfare of the village community itself. The problem with BUMDes Lestari Jaya is that the sales system that still uses manual methods to sell these products will require a long time in the sales process, there is no interactive service for customers in ordering products other than coming directly to BUMDes or communication via telephone. In carrying out its business activities BUMDes Lestari Jaya does not allow selling manually. Therefore from the need for a website to facilitate the sale of products and ordering products. The results achieved in this study are a website based information system at BUMDes Lestarai Jaya using Xampp, PHP and MySQL. With this system, it is expected to be able to overcome existing problems and improve service quality for BUMDes Lestari Jaya customers. For BUMDes Lestari Jaya itself makes it easy for consumers to obtain information, to make online ordering ordering transactions and can help the BUMDes Lestari Jaya to increase and expand the range of product marketing
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 : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v2i1.51

Abstract

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.
Sistem Perhitungan Penggajian Pekarya Berbasis Web Di PT. Petrowell Energi Refhika Dwi Yanthi; Johandri Iqbal
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.v2i1.52

Abstract

PT. Petrowell Energi is a company engaged in contracting, trading, repair for industrial equipment and the provision of services for empowering human resources. In providing services, this company processes its data using a computerized but simple payroll system that uses software Ms. Excel, so that in processing data experienced obstacles that cause the process of errors such as incorrect inputting salary data, personal data and salary reports that must be calculated and the process of calculation is repeated from each employee. The purpose of this web-based payroll information system is to overcome the problems that arise in the manual system currently running at PT. Petrowell Energy as well as being a good solution for companies for the creation of a more transparent and accountable system, in its processing it will be more effective and efficient. The method of data collection is done by means of interviews, observations, documentation and analysis of systems used by the company. The results of this study are to produce a computerized payroll information system that is provided with ease in providing payroll data information such as employee data information, and payroll data. In payroll data information systems, the authors use data flow diagrams, DFD, ERD, and MySQL for data processing.
Sistem Informasi Inventory Pada Bengkel Pemeliharaan Tabung PT. Arsade Inti Laili Ramadahyanti; Dilla Dwi Rahmatin Rusfa
Journal of Applied Accounting And Business Vol. 2 No. 2 (2020): JAAB - Desember 2020
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v2i2.55

Abstract

Inventory information system is a system for inventory of goods in warehouse. At Bengkel Pemeliharaan Tabung PT Arsade Inti Alasindo warehouse in managing goods using a computerized but simple inventory system that is using Ms. software Excel, so that in the process of managing goods that have problems in the recording process, they cannot find out the inventory data quickly and data duplication occurs, therefore an inventory information system is needed to support the inventory management process. The data method is done by interview, observation, documentation. The development of this inventory information system uses the waterfall model and the FIFO (First In First Out) method. Based on the results of the research, the authors developed an inventory information system that can be accessed by users to facilitate data processing and minimize the use of time and output in the form of reports. In the inventory information system the authors use data flow diagrams, DFD, ERD, and MySQL 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 : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v2i2.56

Abstract

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.

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