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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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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. 02 (2022): December 2022" : 5 Documents clear
Management Control System Package And Entrepreneurial Competency Influence On Business Performance With The Moderating Role Of Business Strategy Bustanul Arifin; Mulyanah Mulyanah; Febiola Martina
Review of Accounting and Taxation Vol. 1 No. 02 (2022): December 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.402 KB) | DOI: 10.61659/reaction.v1i02.141

Abstract

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.
The Effectiveness of the Implementation of the Indonesian Standard Quick Response Payment System (QRIS) on MSMEs in Banten Annissa Pratiwi
Review of Accounting and Taxation Vol. 1 No. 02 (2022): December 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.166 KB) | DOI: 10.61659/reaction.v1i02.143

Abstract

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 -
Mechanism For Applying For Kredit Usaha Rakyat On Bank Rakyat Indonesia Deni Mulyanto; Lisa Arisa
Review of Accounting and Taxation Vol. 1 No. 02 (2022): December 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.5 KB) | DOI: 10.61659/reaction.v1i02.144

Abstract

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 -
The Flow of Disbursement Regional Government Budget Nurul Nihlah
Review of Accounting and Taxation Vol. 1 No. 02 (2022): December 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.454 KB) | DOI: 10.61659/reaction.v1i02.145

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 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 -
Waste Operational Budget Before And After The Pandemic At The Kramatwatu Sub-District Office Luhiyah Luhiyah
Review of Accounting and Taxation Vol. 1 No. 02 (2022): December 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (161.568 KB) | DOI: 10.61659/reaction.v1i02.146

Abstract

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 -

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