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Edward Fazri
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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 33 Documents
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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
EVALUATION OF ACCOUNTING INFORMATION SYSTEMS ON BUDGETING, USE AND REPORTING OF FUNDS REGULAR SCHOOL OPERATIONAL AID (BOS). (CASE STUDY IN SMA NEGERI 4 KOTA SERANG BUDGET YEAR 2020) Deny Aditya; Khoirunnisa, Dini; Fahmi Ramadhan, Muhammad
Review of Accounting and Taxation Vol. 2 No. 2 (2023): December 2023
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i2.160

Abstract

Purpose - This study aims to analyze and determine the application of Accounting Information Systems in the field of Budgeting, Use and Reporting of Regular School Operational Assistance (BOS) Funds at SMA Negeri 4 Kota Serang. Design/methodology/approach - The research was conducted at SMA Negeri 4 Kota Serang. This study uses a qualitative approach. Qualitative Approach Method is a research method based on the philosophy of post positivism used to examine the condition of natural objects, where the researcher is the key instrument. Finding - The Accounting Information System related to the BOS Fund has actually existed since 2019 and was socialized in early 2020. This application created by the Ministry of Education and Culture has been able to accommodate all financial activities from the Regular School Operational Assistance Fund but in its implementation there are many components of incomplete item names, making it difficult for users to operate. A good system is a system that is made to make it easier for users to operate, understandable and structured. Originality - The budget will be able to run effectively based on the time of planning before budgeting, good and careful planning will ensure that the budget implementation function can run effectively and efficiently as expected
REVIEW OF FUNDING PROCEDURES ON PT FIFGROUP CILEGON BRANCH Fitroh, Laila; Arisa, Lisa; Febrianti, Dian; Ekkiwinatha, Novan
Review of Accounting and Taxation Vol. 3 No. 1 (2024): June 2024
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i1.167

Abstract

Purpose - This research aims to describe the procedures for granting credit to Fifgroup companies in Cilegon Design/methodology/approach - Financing credit sales of Honda motorcycles to PT. FIFGROUP uses a system and credit financing procedures. The purpose of this study is (1) to analyze the effectiveness of procedures for providing credit funds to customers at PT. FIFGROUP Cilegon Branch (2) To analyze the customer's bad credit control system PT. FIFGROUP Celeron Branch Finding - Observations were made on the results of this study shows In analyzing the feasibility of granting credit to consumers, besides using 5C analysis the company also uses five parameters feasibility in analyzing whether or not the prospective debtor is financed credit, this proves that the company has carried out the process credit approval in accordance with procedures established by the company. Appropriate division of tasks and segregation of functions is control internal company which is one way to minimize risk uncollectible accounts receivable.
EVALUATION OF THE ACHIEVEMENT OF MOTOR VEHICLE TAX TARGETS IN ONE-STOP ADMINISTRATION SERVICES OFFICE CIKANDE SERANG BANTEN Aggraeni, Feni; Pratiwi, Esti Utami; Fazri, Edward; Muttaqin, Galih Fajar
Review of Accounting and Taxation Vol. 3 No. 1 (2024): June 2024
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i1.168

Abstract

Purpose - This study aims to determine and analyze how variance between the target and the realization of motor vehicle tax revenue Design/methodology/approach - This research approach is descriptive by using data types quantitative, this study was conducted with data received from the Office SAMSAT Kabupaten Serang in the form of data on the number of targets and tax realization Motorized Vehicles so as to provide a fairly clear picture of analyze and compare with existing theory. Research data that carried out in the form of primary data and secondary data. Data analysis techniques used in the form of quantitative descriptive analysis techniques. Finding - The results of the study show that seen from the realization of tax revenue Motor Vehicles for 2015-2019 are still below the targets set, this shows that the performance is carried out by SAMSAT Kabupaten Serang Regency in collecting motor vehicle tax not optimal. Motor vehicle tax revenue is revenue which has the greatest contribution in increasing Regional Original Revenue (PAD). Lack of awareness of taxpayers to report tax objects his motorized vehicle. In this case the taxpayer also tends to delay payment or tend to avoid payment. Originality -
PROCEDURE FOR COLLECTION OF RECEIVABLES WITH RECEIVABLES BILL AT PT INTEGRASI PRODUKTIVITAS INDONESIA Pratiwi, Esti Utami; Fikri, Ahmad Rijalul
Review of Accounting and Taxation Vol. 2 No. 2 (2023): December 2023
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i2.169

Abstract

Purpose - The purpose of this Final Project Research is to find out the process of making Receivables Collection Procedures with Receivables Bill at PT Integrasi Productivity Indonesia. The method used in this study is qualitative descriptive. Design/methodology/approach - The techniques used in collecting the data obtained are primary data and secondary data. Finding - PT Integrasi Productivity Indonesia as a company engaged in services really needs a Receivables Collection Procedure. With the establishment of Receivables Collection Procedures, it can help minimize the occurrence of payment delays by customers that cause bad debts, especially at PT Integrasi Productivity Indonesia. With the information obtained from this Receivables Collection Procedure, financial staff can carry out receivables collection better by using the procedures that have been made. Originality -
The Effect of Managerial Ownership on Firm Value with Accounting Conservatism and Earnings Quality as Intervening Variables Diah Safitri; Windu Mulyasari; Nana Nofianti
Review of Accounting and Taxation Vol. 2 No. 2 (2023): December 2023
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i2.170

Abstract

Purpose - This research aims to determine the effect of managerial ownership on firm value with accounting conservatism and earnings quality as intervening variables. Design/methodology/approach - Multiple linear regression with SPSSv25 software and route analysis with an online Sobel calculator were utilized for analysis. Finding - According to the findings of this study, management ownership has a negative and considerable impact on firm value. Furthermore, managerial ownership has a considerable and favorable impact on accounting conservatism and earnings quality. Accounting conservatism and profit quality can thus be employed as intervening factors in this investigation. Originality - This research raises the issue of firm value seen from the perspective of ownership structure. The difference of this research is investigating the influence of these factors by looking at accounting conservatism and earning quality. The research was conducted because the influence of ownership structure on firm value gave inconsistent results.

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