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Rico Wijaya Z
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Jambi Accounting Review (JAR)
Published by Universitas Jambi
ISSN : -     EISSN : 27471187     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Jambi Accounting Review (JAR) merupakan publikasi ilmiah dari Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jambi. Topik-topik JAR berhubungan dengan segala aspek akuntansi, termasuk namun tidak terbatas pada topik-topik berikut ini: Akuntansi Keuangan Akuntansi manajemen Akuntansi Sektor Publik Akuntansi Syariah Audit Akuntansi Forensik Akuntansi Perilaku Akuntansi Keuangan Desa Akuntansi Lingkungan Akuntansi Pendidikan Akuntansi Perbankan dan Asuransi Akuntansi untuk UKM Perpajakan Pasar Modal dan Investasi Isu-isu Terbaru di Bidang Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 153 Documents
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APPLICATION OF ACCOUNTING INFORMATION SYSTEM IN THE PROVISION OF BATARA PAYROLL LIGHT CREDIT (KRING) AT PT BANK TABUNGAN NEGARA (PERSERO) TBK JAMBI BRANCH OFFICE Putri, Dian Permana; Brilliant, Aulia Beatrice
Jambi Accounting Review (JAR) Vol 7 No 1 (2026): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ex8bjf29

Abstract

This study discusses the Application of the Accounting Information System in the Provision of Batara Payroll Light Credit (KRING) at PT Bank Tabungan Negara (Persero) Tbk Jambi Branch Office. The purpose of this study is to find out the procedure for granting Batara Payroll Light Credit (KRING) through SIA, the suitability of the implementation of SIA with the Principles of Prudence, Principle 5C, and Information Quality, as well as to find out the obstacles faced and efforts to overcome them. The results of the study show that the process of giving KRING Batara Payroll has been carried out according to the procedure through nine stages supported by the BTN Smart system. The implementation of SIA is in accordance with the Prudential Principle, Principle 5C, and Information Quality Principle so that the credit granting process can take place faster, more precisely, and more accurately. The obstacles found are customer RPCs that do not meet bank requirements, credit history that is not smooth at SLIK OJK, and incomplete required documents due to requests for additional documents related to RPC. Handling efforts are carried out through credit ceiling adjustments, combined income analysis, debt cleansing, SKL requests, and communicating to customers.
TINGKAT KEPATUHAN WAJIB PAJAK DALAM PEMUNGUTAN PAJAK HOTEL PADA BPPRD KOTA JAMBI Hendrayanti, Mayang Putri; Heriyani, Heriyani
Jambi Accounting Review (JAR) Vol 7 No 1 (2026): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/t71sfp58

Abstract

The purpose of this report is to determine the level of hotel taxpayer compliance in carrying out tax obligations and to identify the obstacles affecting taxpayer compliance in hotel tax collection at the Regional Revenue and Retribution Management Agency (BPPRD) of Jambi City. The writing method used in this report is a qualitative descriptive method through observation, interviews, and documentation. The results of the study indicate that the level of hotel taxpayer compliance at BPPRD of Jambi City still faces several obstacles, such as delays in tax payment and reporting, low taxpayer awareness, and less optimal supervision of hotel taxpayers. The level of taxpayer compliance has an important influence on optimizing regional tax revenue, especially in hotel tax collection in Jambi City.
PROCEDURE FOR CONTROLLING NON-PERFORMING LOANS FOR THE MORTGAGE (KPR) PRODUCT AT PT BANK TABUNGAN NEGARA (PERSERO) TBK. JAMBI BRANCH OFFICE Simamora, Jiestika; Murnidayanti, Scheilla Aprilia
Jambi Accounting Review (JAR) Vol 7 No 1 (2026): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/4pm2hw27

Abstract

This report aims to identify and analyze the procedures for controlling non-performing housing loans (KPR) at PT Bank Tabungan Negara (Persero) Tbk., Jambi Branch Office. A non-performing loan occurs when a debtor fails to meet their obligations in accordance with a credit agreement, including principal and interest repayments. This study used a descriptive qualitative method. Primary data was obtained through observation and interviews with management and employees of the Collection Division, while secondary data was collected from books, journals, and other relevant literature. The results showed that the control of non-performing housing loans at the BTN Jambi Branch Office was carried out systematically through several stages: assessment of credit applications using the 5C principle, monitoring of payments through the WA Blast system, desk and Bale calls by BTN, persuasive billing through field visits, credit restructuring for eligible debtors, and legal action through collateral auctions for uncooperative debtors. The main obstacles include declining economic conditions of debtors, communication difficulties, low payment awareness, and guarantee certificate problems. To overcome these challenges, BTN carried out negotiations, grace period programs, credit takeovers, FLPP subsidies, and the execution of collateral auctions in collaboration with BTN Asset Management. As of April 2026, the NPL ratio of the BTN Jambi Branch Office is 0.78%, indicating that non-performing loans remain under control.

Page 16 of 16 | Total Record : 153

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