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Edward Fazri
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edward.fazri@piksiinputserang.ac.id
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reaction@jurnal.piksiinputserang.ac.id
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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. 2 No. 01 (2023): June 2023" : 5 Documents clear
Analysis Of Non-Performing Loan (Npl) Loans Impact Coronavirus Disease 2019 (Covid-19) Case Study At Pt. Banten Regional Development Bank, Tbk Cilegon Branch Office Siti Kadikah; Dian Febrianti
Review of Accounting and Taxation Vol. 2 No. 01 (2023): June 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i01.147

Abstract

Purpose - The purpose of this paper was to find out how the impact of covid-19 on NPL loans and how Bank Banten Cilegon's efforts in carrying out restructuring/relaxing NPL loans in the covid-19 pandemic situation. Design/methodology/approach - The method used in this research is a qualitative descriptive research method. The technique used in data collection where the source of the data obtained is primary and secondary data. Finding - PT. The Banten Regional Development Bank, Tbk Cilegon Branch Office implements a credit restructuring/ relaxing policy for customers affected by covid-19 in accordance with the policies stipulated by POJK Number 11/POJK.03/2020. In addition, PT. The Banten Regional Development Bank, Tbk Cilegon Branch Office also applies the precautionary principle. This aims to minimize the risk of non-performing loans that can occur at any time. The impact of covid-19 on NPL credit has a major impact on bank health and bank liquidity. Originality - From the results of the discussion, with the covid-19 PT. The Banten Regional Development Bank, Tbk Cilegon Branch Office rescued credit, namely by carrying out credit restructuring/relaxation for debtors affected by the covid-19 pandemic in accordance with the policies stipulated by POJK Number 11/POJK.03/2020 by providing leniency in paying arrears. Both arrears of principal, interest and extending the installment period. However, if the NPL credit had previously experienced a loss before the covid-19 pandemic, the bank could not process restructuring /loan relaxation
Analysis System Payroll And Calculation Employee Salaries At Pt Lautan Jaya Semesta Umdatul Aliyah; Angga Nugraha; Siti Sofiyah
Review of Accounting and Taxation Vol. 2 No. 01 (2023): June 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i01.150

Abstract

Purpose - This research was conducted at PT Lautan Jaya Semesta which aims to analyze the recitation system and calculation of employee gait at PT Lautan Jaya Semesta. Data collection techniques used are interviews and phaevas. Design/methodology/approach - The interview method is used to ask questions related to the calculation of employee salaries at PT Lautan Jaya. Semesta While the Observation Method is the data obtained about the payroll system. Finding - Based on the research results, the payroll system at PT Lautan Jaya Semesta can be said to be quite good because it involves important elements, including a network of procedures that make up the payroll system, related functions or sections in the payroll system, documents used . in the payroll system and interim control of the payroll system. consisting of organizations that have separate divisions, authorization systems and schat practices. While the calculation of the employee's net salary is obtained from the basic salary plus overtime pay, the meal allowance is reduced by deductions for PPH 21, BPJS. Originality-
The Effect Of Working Capital Management And Fixed Assets Investment On Profitability (Study On Automotive And Component Companies Listed On The Indonesian Stock Exchange) Bustanul Arifin; Adnan Farli Fadillah
Review of Accounting and Taxation Vol. 2 No. 01 (2023): June 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i01.152

Abstract

Purpose - This study aims to analyze the influence of working capital management and investment in fixed assets towards profitability. Design/methodology/approach - This research was implemented in the automotive and part companies listed on the Indonesia Stock Exchange for the period 2006 – 2014. The sample was taken using the method of purposive sampling. Eight companies were selected for a sample. Used multiple regression analysis as statistical method Finding - The results of the research show that CCC and AP have negative and considerable influence on ROA, AR have positive and not considerable influence on ROA, while IVR and FAT have positive and considerable influence on ROA. LVR as a control variable has a negative and not significant effect on ROA, while NPM has a positive and considerable influence on ROA Originality - Keyword -       working capital management, investment in fixed assets, profitability, return on assets, cash conversion cycle, average collection period, average payment period, inventory conversion period, leverage, net profit margin. Paper Type – Research Paper  
Home Ownership Loan Application Procedure (Kpr) Griya For Millenials (Gaul) At PTBank Pembangunan Jawa Barat dan Banten Tbk Kramatwatu Defitri Defitri; Nora Asriani; Anis Izha Lutfiyani
Review of Accounting and Taxation Vol. 2 No. 01 (2023): June 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i01.149

Abstract

Purpose - This writing is to find out how the procedure for applying for mortgages and find out what factors influence customer interest in choosing a mortgage. 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. The Regional Development Banks of West Java and Banten, Tbk have procedures that must be followed in applying for mortgages. In addition, PT. The Regional Development Banks of West Java and Banten, Tbk also apply the precautionary principle, this aims to minimize the risk of problem loans that can occur at any time. In the credit application procedure, there needs to be good cooperation between the bank and the debtor so that the credit application process goes well. From the results of the discussion, the procedure for applying for a mortgage at PT. West Java and Banten Regional Development Bank, Tbk The Kramatwatu Sub-Branch Office Serang - Banten is in accordance with established procedures and the bank has solutions to increase customer interest in choosing mortgage products so that the loan application process can run properly and according to procedures.
ANALYSIS OF THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS OF ENTITIES WITHOUT PUBLIC ACCOUNTABILITY (SAK ETAP) TO THE FINANCIAL STATEMENTS OF PT. PUSPA LESTARI Anggi haerani
Review of Accounting and Taxation Vol. 2 No. 01 (2023): June 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i01.166

Abstract

Purpose - The purpose of this study is to examine how the Accounting Standards for Non-Publicly Accountable Entities (SAK ETAP) are applied to PT's financial statements. LESTARI POPULAR Design/methodology/approach - Primary data obtained directly from PT served as the research methodology and data source for the qualitative descriptive method. LESTARI PUSPA. The testing strategy utilized a purposive inspecting technique with the 2018 fiscal report information. The insightful technique utilized was an expressive examination with a subjective methodology. Finding - The study's findings demonstrated that PT. PUSPA LESTARI introduced balancer reports and pay proclamations that are proper for the SAK ETAP. PT did not present the financial statement notes or the capital report. PT's cash flow statement and PUSPA LESTARI Although it has been presented, PUSPA LESTARI does not yet comply with the SAK ETAP. Originality - the Accounting Standards for Non-Publicly Accountable Entities (SAK ETAP) are applied to PT's financial statements

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