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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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Implementasi Mobile Commerce Pada Poljamshop Rezagi Meilano; Rama Dhonal; Febby Nanda Utami; Misyati
Journal of Applied Accounting And Business Vol. 4 No. 2 (2022): JAAB - Desember 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.9

Abstract

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 stillpersonal through mouth to mouth promotions or social media promotions. With this, e-commerce to help Poljamshop increasecustomer 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
Perancangan Sistem Akuntansi Penyusutan Aset Inventaris Politeknik Jambi Heriyani; Rezagi Meilano; Khuswatun Hasanah; Ernawati Hutabarat
Journal of Applied Accounting And Business Vol. 4 No. 2 (2022): JAAB - Desember 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.10

Abstract

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.
Analisis Perhitungan Dan Penyetoran PPh Pasal 23 Atas Jasa Sewa Pada PT. Perkebunan Nusantara VI Johandri Iqbal; Heriyani; Habiba Oktarina
Journal of Applied Accounting And Business Vol. 4 No. 2 (2022): JAAB - Desember 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.11

Abstract

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 completeinformation. In this study, the calculation and collection of Article 23 Income Tax on rental services at PT. Perkebunan Nusantara VI Jambi hascomplied 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.
Implementasi Good Governance pada Pelayanan Pemerintah Desa Berdasarkan UUD 1945 Laelly Wahyu Hidayati; Kharisma Ayu Febriani; Mohamad Djasuli
Journal of Applied Accounting And Business Vol. 4 No. 2 (2022): JAAB - Desember 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.16

Abstract

Providing the best service is one of the achievements of the village government in order to meet the quality of service. This is a form of state service for officials written in Alenia 4 Preamble to the 1945 Constitution. This research will determine the implementation of good governance in village government services. This study uses literature review research with a descriptive approach. This method is intended to search, evaluate, and synthesize the best available evidence. Performance related to accountability has been good because it is committed to increasing trust. Transaparancy is not good, because it does not match the system created. Openness is good with digital media. The rule of law is not good because there are still violations. So that accountability and openness are good, but the transparency and rule of law still need to be improved for village officials in village government service activitiesProviding the best service is one of the achievements of the village government in order to meet the quality of service. This is a form of state service for officials written in Alenia 4 Preamble to the 1945 Constitution. This research will determine the implementation of good governance in village government services. This study uses literature review research with a descriptive approach. This method is intended to search, evaluate, and synthesize the best available evidence. Performance related to accountability has been good because it is committed to increasing trust. Transaparancy is not good, because it does not match the system created. Openness is good with digital media. The rule of law is not good because there are still violations. So that accountability and openness are good, but the transparency and rule of law still need to be improved for village officials in village government service activities
Pengaruh Transparansi Akuntabilitas Dan Partisipasi Masyarakat Terhadap Pengelolaan Keuangan Desa Andika Subandra; Usdeldi; Eri Nofriza
Journal of Applied Accounting And Business Vol. 4 No. 2 (2022): JAAB - Desember 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.18

Abstract

Village financial management is an overall activity that includes planning, implementation, administration, reporting, and accountability for village funds. This study aims to determine the effect of transparency, accountability, and community participation on village financial management. The sample of this research is the entire community in Pebenaan Village, Keritang District, Indragiri Hilir Regency. This type of research is descriptive quantitative research. The sampling method used purposive sampling, namely random sampling based on certain criteria for each member of the population to be a sample so as to produce 98 respondents. The data was obtained by distributing questionnaires to the residents of Pebenaan Village. Hypothesis testing in this study uses Multiple Linear Regression Analysis, Classical Assumption Test, and Hypothesis Testing with SPSS version 21 tool. The results show that Transparency has no effect on Village Financial Management, Accountability and Community Participation affect Village Financial Management. Based on the results of the Coefficient of Determination, it is found that Transparency, Accountability and Community Participation simultaneously affect village financial management with a value of 75.50%, while the other 24.50% are influenced by other variables outside of this study.
Web based payroll information system at PT. Mega Pratama Insurance Johandri Iqbal
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.v1i1.19

Abstract

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.
Analisis Kecurangan Terhadap Praktik Laporan Keuangan PT. Asuransi Jiwasraya (Persero) Di BEI Tahun 2017-2019 Rahmiyati; Cantika; Nanda Ulana Simanjuntak
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.v3i1.62

Abstract

This research discusses fraud against the financial reporting practices of PT Asuransi Jiwasraya (Persero) 2017-2019, where the information presented in the financial statements must not have the interest of one party because it will harm the other party. This study aims to determine the occurrence of fraud in the practice of financial reporting at PT Asuransi Jiwasraya (Persero) in 2017-2019. This study uses secondary data. The population in this study is the company PT Asuransi Jiwasraya (Persero) which is listed on the Indonesia Stock Exchange in 2017-2019. This research uses descriptive quantitative method with descriptive statistical analysis tools and literature study collection methods. The results show that the income at PT Asuransi Jiwasraya (Persero) in 2017-2019 has increased quite significantly while the expenses for PT Asuransi Jiwasraya have also increased but overall it is very significant. This shows that the income at PT Asuransi Jiwasraya (Persero) has increased significantly when their expenses are high. In the case of this financial statement, the company should as much as possible reduce the expenses on the company so that they are more focused on company revenue.
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.

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