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Edward Fazri
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edward.fazri@piksiinputserang.ac.id
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+6287772389730
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reaction@jurnal.piksiinputserang.ac.id
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Jalan Raya Cilegon-Serang KM.08 Kramatwatu Serang-Banten 42161
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INDONESIA
Review of Accounting and Taxation
Published by Poiiteknik Piksi Input Serang
ISSN : 29854873     EISSN : 29619904     DOI : https://doi.org/10.61659/reaction
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
eview of Accounting and Taxation (REACTION) is a peer review journal published by Piksi Input Serang Polytechnic. Our journal focuses on scientific and practical development of accounting and taxation. Our journal is published twice a year in June and December. Our journal is open access as a form of contribution to the development of accounting and tax science. our journal accepts various types of research and various research methods
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 01 (2022): June 2022" : 5 Documents clear
Procedure of BJB Musisi Credit Program at PT Bank Pembangunan Daerah Jawa Barat dan Banten Edward Fazri; Siti Maryam
Review of Accounting and Taxation Vol. 1 No. 01 (2022): June 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.608 KB) | DOI: 10.61659/reaction.v1i01.130

Abstract

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
Mediating Effect of Management Accounting System on The Relationship Between Competition and Performance Galih Fajar Muttaqin
Review of Accounting and Taxation Vol. 1 No. 01 (2022): June 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.815 KB) | DOI: 10.61659/reaction.v1i01.131

Abstract

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.
EVALUATION OF IMPLEMENTATION OF LOCAL GOVERNMENT INFORMATION SYSTEM (SIPD) : Case Study on Secretariat Office of The Council of Representatives Serang City Angga Nugraha
Review of Accounting and Taxation Vol. 1 No. 01 (2022): June 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.769 KB) | DOI: 10.61659/reaction.v1i01.132

Abstract

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.
Procedure Recording And Billing Receivables : Case Study on CV. Putra Baja Krakatau Esti Utami Pratiwi
Review of Accounting and Taxation Vol. 1 No. 01 (2022): June 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.165 KB) | DOI: 10.61659/reaction.v1i01.133

Abstract

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..
Review Of The Internal Control System Of Raw Material Inventory In Pt. Indo Sukses Sentra Usaha Lisa Arisa; Romadhon Romadhon; umroh umroh
Review of Accounting and Taxation Vol. 1 No. 01 (2022): June 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.38 KB) | DOI: 10.61659/reaction.v1i01.134

Abstract

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

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