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33 Documents
<![CDATA[Procedure of BJB Musisi Credit Program at PT Bank Pembangunan Daerah Jawa Barat dan Banten ]]>
<![CDATA[Edward Fazri]]>;
<![CDATA[Siti Maryam]]>
<![CDATA[ Review of Accounting and Taxation Vol. 1 No. 01 (2022): June 2022 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang ]]>
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DOI: 10.61659/reaction.v1i01.130
<![CDATA[Purpose - This study aims to supply an overview of the procedure for applying for BJB Musica credit issued by PT. Regional Development Bank of West Java and Banten Design/method/approach - This study uses a descriptive method, which is a research method based on the philosophy of postpositivism which is used to examine the condition of natural objects. The research was conducted for three months at the Ciruas Branch Office Finding - The BJB Musisi Credit Program is a credit program that is suitable for civil servants who are entering retirement age. The effortless application process and insurance and provision discounts are the main advantages of this product Originality - This study supplies an overview and knowledge about the advantages of BJB Musisis that are useful for civil servants in preparing for retirement]]>
<![CDATA[Mediating Effect of Management Accounting System on The Relationship Between Competition and Performance ]]>
<![CDATA[Galih Fajar Muttaqin]]>
<![CDATA[ Review of Accounting and Taxation Vol. 1 No. 01 (2022): June 2022 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang ]]>
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DOI: 10.61659/reaction.v1i01.131
<![CDATA[Purpose - This study aims to investigate the role of management accounting systems in mediating the relationship between competition and managerial performance in manufacturing companies in Banten Design/method/approach - Respondents in this study were middle managers in manufacturing companies in Banten. The choice of respondents using purposive sampling technique and data collection of respondents using the survey method. Partial Least Square is a data analysis technique used in this study Finding - The results of the study show that there is a positive relationship between competition and the management accounting system on performance. In addition, competition can supply a positive and considerable influence. SA, accounting systems play a role in mediating competition and performance. Originality - This research was conducted to supply an overview of the role of the management accounting system in influencing the level of competition in manufacturing companies in Banten which has an impact on performance.]]>
<![CDATA[EVALUATION OF IMPLEMENTATION OF LOCAL GOVERNMENT INFORMATION SYSTEM (SIPD) : Case Study on Secretariat Office of The Council of Representatives Serang City ]]>
<![CDATA[Angga Nugraha]]>
<![CDATA[ Review of Accounting and Taxation Vol. 1 No. 01 (2022): June 2022 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang ]]>
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DOI: 10.61659/reaction.v1i01.132
<![CDATA[Purpose - The purpose of this paper was to find out how the impact of the implementation of SIPD and to find out how the efforts of the Serang City DPRD Secretariat to continue to implement SIPD Design/methodology/approach - The method used in this research is descriptive qualitative research methods. The technique used in data collection where the source of the data obtained is primary and secondary data Finding - Secretariat DPRD Serang City has used SIPD in its fiscal management, starting from the planning process to administration. However, several obstacles occur because the system is note-perfect or there are still many disadvantages that it has an impact on several things including employees having to adapt to tea new systems, changes in payment methods, lack of time efficiency, difficulty in disbursing funds, and having to do two collections. The Secretariat of tea DPRD of serang City made efforts to observe the obstacles that occurred, namely by using a package system, so that financial governance continued to run according to established policies. Originality - This is your opportunity to provide readers with an analysis of the value of your results. It is a clever idea to ask colleagues whether your analysis is balanced and fair and again, it is important not to exaggerate. You can also conjecture what future research steps could be.]]>
<![CDATA[Procedure Recording And Billing Receivables : Case Study on CV. Putra Baja Krakatau ]]>
<![CDATA[Esti Utami Pratiwi]]>
<![CDATA[ Review of Accounting and Taxation Vol. 1 No. 01 (2022): June 2022 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang ]]>
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DOI: 10.61659/reaction.v1i01.133
<![CDATA[Purpose - In facing market competition, companies can actively build relationships or partner to entity other so that more easy for To do sale and get profit. On transaction credit, recording as well as billing accounts receivable is a vital aspect : payment accounts receivable outside the time limit will hinder current required company cash to support whole activities, other than that without good recording of accounts receivable, accounts receivable that have been circulated to customers are not is known amount by accurate. Company must pro-active in doing billing and recording accounts receivable so that no occur things which give rise to n further loss in the future. Purpose of research this is for analyze billing problem accounts receivable and form billing procedure and recording receivables. Design/methodology/approach - Method used in research this is method study descriptive qualitative with collection observational data and interview with party which related with study Finding - Results from study this is formation alternative billing procedure receivables to partners by giving warnings if payments are made outside the due date, as well as recording procedures accounts receivable using Microsoft Excel adapted from the book Accounting System by Mulyadi. Receivables beyond the maturity of CV. Putra Baja Krakatau caused by xiieriod internal and external. Constraints faced by CV. Son of Krakatoa Steel in To do recording accounts receivable is because lack of employee in company.. Originality - This study illustrates that the application and management of accounts receivable at MSMEs is still not optimal, so it requires guidance and training in the field of accounting so as to produce financial reports in accordance with applicable financial standards..]]>
<![CDATA[Review Of The Internal Control System Of Raw Material Inventory In Pt. Indo Sukses Sentra Usaha ]]>
<![CDATA[Lisa Arisa]]>;
<![CDATA[Romadhon Romadhon]]>;
<![CDATA[umroh umroh]]>
<![CDATA[ Review of Accounting and Taxation Vol. 1 No. 01 (2022): June 2022 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang ]]>
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DOI: 10.61659/reaction.v1i01.134
<![CDATA[Purpose - This is where you explain ‘why’ you undertook this study. If you are presenting new or novel research, explain the problem that you have solved. If you are building upon previous research, briefly explain why you felt it was important to do so. This is your opportunity to let readers know why you chose to study this topic or problem and its relevance. Let them know what your key argument or main finding is Design/methodology/approach - This study uses a descriptive method according to sugiono is a method used to describe or analyze a research result but is not used to make broader conclusions . research was conducted or actual problems. The data collection was carried out by means of interviews, observation and documentation. Finding - The results showed that PT. Indo Sukses Sentra Usaha weak raw material inventory control through related functions, where each function has a big responsibility. As well as causing delays in achieving production targets. The raw material inventory control system in supporting the production process caused by raw material inventories that often experience vacancies so that they cannot be produced.. Originality - Inventory internal control is one of the important elements in cost control]]>
<![CDATA[Management Control System Package And Entrepreneurial Competency Influence On Business Performance With The Moderating Role Of Business Strategy ]]>
<![CDATA[Bustanul Arifin]]>;
<![CDATA[Mulyanah Mulyanah]]>;
<![CDATA[Febiola Martina]]>
<![CDATA[ Review of Accounting and Taxation Vol. 1 No. 02 (2022): December 2022 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang ]]>
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DOI: 10.61659/reaction.v1i02.141
<![CDATA[Purpose - This study aims to determine the influence of the Management Control System Package’s elements on Entrepreneurial Competency; and Entrepreneurial Competency on SMEs Business Performance. Design/methodology/approach - This research uses quantitative research. Sampling methods in this research using purposive sampling technique, This research used Partial Least Square as data analysis technique. Finding - The result showed that the elements of Cultural Control; Planning Control; Cybernetic Control; Rewards and Compensation Control has influence on Entrepreneurial Competency’s improvement, meanwhile Administration Control has no influence on Entrepreneurial Competency’s. Then, Entrepreneurial Competency has influence on Business Performance. However, Business Strategies has no influence to moderate the relationship between Entrepreneurial Competency on Business Performance of SMEs in Serang city. Originality - This is the first study that discusses the implementation of the MCS Package in Serang City SMEs.]]>
<![CDATA[The Effectiveness of the Implementation of the Indonesian Standard Quick Response Payment System (QRIS) on MSMEs in Banten ]]>
<![CDATA[Annissa Pratiwi]]>
<![CDATA[ Review of Accounting and Taxation Vol. 1 No. 02 (2022): December 2022 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang ]]>
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DOI: 10.61659/reaction.v1i02.143
<![CDATA[Purpose - This study aims to provide an overview of the effectiveness of implementing the Indonesian Standard Quick Response Payment System as an alternative digital payment method that can be used by small and medium businesses Design/methodology/approach - qualitative descriptive method is used as a research method that is applied in this study. the data in the study were taken from small and medium business owners in the province of Banten. data collection through structured interview techniques and literature study Finding - the implementation of the Quick Response Payment System has had a positive impact in supporting the business development of small and medium enterprises. the presence of this digital payment method encourages the acceleration of the payment transaction process, easier recording of business results and up-to-date business processes so as to attract more customer spending power with the various conveniences presented. Originality -]]>
<![CDATA[Mechanism For Applying For Kredit Usaha Rakyat On Bank Rakyat Indonesia ]]>
<![CDATA[Deni Mulyanto]]>;
<![CDATA[Lisa Arisa]]>
<![CDATA[ Review of Accounting and Taxation Vol. 1 No. 02 (2022): December 2022 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang ]]>
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DOI: 10.61659/reaction.v1i02.144
<![CDATA[Purpose - The purpose of this writing is to find out how the procedure for granting People's Business Credit and for the process of approval or rejection of People's Business Credit. Design/methodology/approach - The method used in this research is descriptive qualitative research method. The techniques used in data collection where the data sources obtained are primary and secondary data. Finding - PT. Bank Rakyat Indonesia, Tbk has procedures that must be followed in granting People's Business Loans. In addition, PT. Bank Rakyat Indonesia, Tbk also applies the precautionary principle, this aims to minimize the risk of non-performing loans which can occur at any time. In the procedure for granting credit, there needs to be good cooperation between the bank and the debtor so that the credit granting process goes well. From the results of the discussion, the Procedure for Providing People's Business Credit (KUR) Case Study at PT. Bank Rakyat Indonesia, Tbk Karangantu Serang - Banten Branch Office is in accordance with predetermined procedures and the bank has criteria in overcoming processes that occur in the procedure for granting People's Business Credit so that the credit granting process can run properly and according to procedure.. Originality -]]>
<![CDATA[The Flow of Disbursement Regional Government Budget ]]>
<![CDATA[Nurul Nihlah]]>
<![CDATA[ Review of Accounting and Taxation Vol. 1 No. 02 (2022): December 2022 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang ]]>
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DOI: 10.61659/reaction.v1i02.145
<![CDATA[Purpose - This is where you explain ‘why’ you undertook this study. If you are presenting new or novel research, explain the problem that you have solved. If you are building upon previous research, briefly explain why you felt it was important to do so. This is your opportunity to let readers know why you chose to study this topic or problem and its relevance. Let them know what your key argument or main finding is Design/methodology/approach - This is ‘how’ you did it. Let readers know exactly what you did to reach your results. For example, did you undertake interviews? Did you carry out an experiment in the lab? What tools, methods, protocols or datasets did you use? Finding - Here you can explain ‘what’ you found during your study, whether it answers the problem you set out to explore, and whether your hypothesis was confirmed. You need to be very clear and direct and give exact figures, rather than generalise. It’s important not to exaggerate or create an expectation that your paper won’t fulfill. Originality -]]>
<![CDATA[Waste Operational Budget Before And After The Pandemic At The Kramatwatu Sub-District Office ]]>
<![CDATA[Luhiyah Luhiyah]]>
<![CDATA[ Review of Accounting and Taxation Vol. 1 No. 02 (2022): December 2022 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang ]]>
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DOI: 10.61659/reaction.v1i02.146
<![CDATA[Purpose - The formulation of the problem in this study is whether the operational budget for waste before the pandemic is bigger than after the pandemic and vice versa at the kramatwatu sub-district office. The purpose of this study was to find out whether the operational budget for waste before the pandemic was bigger than after the pandemic and vice versa at the kramatwatu sub-district office. Design/methodology/approach - This research uses a writing method using a descriptive method according to sugiono, a method used to make broader conclusions. Using the descriptive method focusses on the problems that exist should be actual problems. Data collection is done by interview process, direct observation, and documentation. Finding - The results of this study indicate that after the covid19 outbreak, the revenue from the waste operational budget has increased at the kramatwatu sub-district office. Originality -]]>
