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INDONESIA
Journal of Applied Accounting
Published by Indonesian Society of Applied Science
ISSN : -     EISSN : 28300149     DOI : https://doi.org/10.52158
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Applied Accounting (JAA) merupakan jurnal akuntansi yang menerbitkan artikel di bidang akuntansi yang memberikan kontribusi pada pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Kami menerima sebagian besar artikel berbasis penelitian yang berkaitan dengan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Lingkup topik meliputi : (1) Akuntansi Manajemen, (2) Akuntansi Keuangan, (3) Akuntansi Sektor Publik, (4) Akuntansi Syariah, (5) Teknologi Informasi Akuntansi, (6) Audit, (7) perpajakan . Tim Editorial menerima pengajuan artikel yang menggambarkan para peneliti, praktisi, regulator, mahasiswa, dan pihak lain yang tertarik dalam pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Journal of Applied Accounting (JAA) menerima naskah penelitian kuantitatif, penelitian kualitatif, penelitian metode campuran (mix method) , dan Penelitian dan Pengembangan (R&D) yang ditulis dalam Bahasa Indonesia atau Bahasa Inggris. DOI: https://doi.org/10.52158 e-ISSN : 2830-0149 Terbit : Bulan Juni dan Desember Publisher: Indonesia Society of Applied Science (ISAS)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 49 Documents
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KINERJA PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) TAHUN 2020 DESA WERINAMA KECEMATAN WERINAMA KABUPATEN BULA SBT Musaid, Sri Astuti; Kesaulya, Juliana; Keliwooy , Fahrun
Journal of Applied Accounting Vol 2 No 1 (2023): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.361 KB) | DOI: 10.52158/jaa.v2i1.459

Abstract

The purpose of writing is to analyze the level of effectiveness and efficiency of village fund management in Werinama Village, Werinama District, Eastern Part of Bula Seram Regency. the ratio of effectiveness and efficiency based on Minister of Home Affairs Decree No. 690,900-327 in 1996. The results of this research show the average level of village fund management efficiency in Werinama Village, Werinama District, Bula District, East Seram District. of 96.43% which meets the effectiveness criteria, and the average efficiency level of 46.93% is meant in the very efficient category. Keywords: Werinama Village Fund, Werinama District.
Praktik Efektifitas Dan Efisiensi Dana Desa Untuk Pembangunan Desa Allang Kab. Maluku Tengah Kesaulya, Juliana; Behuku, Boni P
Journal of Applied Accounting Vol 2 No 1 (2023): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.589 KB) | DOI: 10.52158/jaa.v2i1.462

Abstract

This study aims to determine the level of effectiveness and efficiency of village fund allocations in improving Allang village development. The tool used in this study uses the ratio of effectiveness and efficiency ratio. The results of this study indicate that the average level of effectiveness in Alang village of 91.57% is included in the effective category, but if you look at the use of village fund allocations in 2018 it is categorized as quite effective with a ratio of 79.23% due to a smaller income budget factor. of revenue realization. The level of efficiency tends to appear less efficient due to the spending relation factor being smaller than the revenue realization. Keywords: effectiveness, efficiency, fund
Economic Growth Of Manufacturing Companies: Long-Term Debt, Pre-Tax Foreign Income, And Earning Management Sitoresmi, Mumpuni Wahyudiarti; Nugraheni, Agustina Prativi
Journal of Applied Accounting Vol 2 No 1 (2023): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.053 KB) | DOI: 10.52158/jaa.v2i1.466

Abstract

The objective of this research is to find evidence of Long-Term Debt, Pre-Tax Foreign Income, and Earnings Management on Economic Growth. The data used are manufacturing companies listed on the Indonesia Stock Exchange from 2015-2018. This study's sample was selected using purposive sampling criteria and 12 manufacturing companies. This study uses a panel regression model with the Eviews version 10. This study found that the variable of Long-Term Debt (LTD) has a positive effect, Pre-Tax Foreign Income (PRTX), and Earnings Management (EM) have no effect on Economic Growth (EP). Research contribution gives academics, financial statement users, and regulatory bodies additional literature that Long-Term Debt (LTD) is a component that has a positive impact on Economic Growth (EP).Keywords: Long Term Debt, Pre-Tax Foreign Income, Earnings Management, Economic Growth
PENGUNGKAPAN LAPORAN KEUANGAN KONSOLIDASI BERDASARKAN PSAK 4 (REVISI 2009) PADA PT BCA Saputro, Widyan Ade; Rabbani, Yusuf Thoriq; Panggiarti, Endang Kartini
Journal of Applied Accounting Vol 2 No 1 (2023): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.112 KB) | DOI: 10.52158/jaa.v2i1.503

Abstract

This research aims to determine the requirements for disclosing consolidated financial statements based on PSAK 4 (Revised 2009) at PT. Bank Central Asia Tbk. The methods used in this research are descriptive analysis. The secondary data consists of the Consolidated Financial Statements of PT. Bank Central Asia Tbk as of December 31, 2021, and 2022. The results of the research indicate that: (1) the consolidated statement of financial position; (2) the consolidated statement of comprehensive income; (3) the consolidated statement of changes in equity; and (4) the consolidated statement of cash flows of PT. Bank Central Asia Tbk and its Subsidiaries are in accordance with PSAK 4 (Revised 2009). The Parent Entity, in consolidating the financial statements of its Shariah-based subsidiaries, refers to Shariah PSAK and the Guidelines for Shariah Banking Accounting in Indonesia (PAPSI). The hypothesis in this research is accepted. Kata kunci: PSAK 4, Consolidated Financial Reports.
Pengaruh Tarif Pajak Progresif, Kualitas Pelayanan, Sanksi, Kesadaran, Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Bhegawati, Desak Ayu Sriary; Verawati, Yenny; Widyantari , Gusti Ayu Ratih
Journal of Applied Accounting Vol 2 No 1 (2023): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.215 KB) | DOI: 10.52158/jaa.v2i1.522

Abstract

One of the most serious problems for economic policy makers is boosting taxpayer compliance rates. Non-compliance in paying motor vehicle taxes is of course a problem every year in almost all districts in Bali. Taxpayer compliance is influenced by various factors, one of which is progressive tax. Progressive taxes are expected to increase regional revenues. In addition to progressive taxes, service quality, sanctions, awareness, and tax knowledge can also trigger an increase in regional income. This study aims to determine the effect of progressive tax rates, service quality, sanctions, awareness, and tax knowledge on motor vehicle taxpayer compliance. The population in this study were all taxpayers at the UPTD Services and Retribution of the Province of Bali in Denpasar City so that a sample of 100 taxpayers was obtained using accidental sampling data determination techniques. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that progressive tax rates have a negative effect on motor vehicle taxpayer compliance at the UPTD Service and Retribution of the Province of Bali and service quality, sanctions, awareness, and tax knowledge have a positive effect on motor vehicle tax compliance at the UPTD Service and Retribution Province of the Province. Bali. This research can provide information about progressive tax rates, service quality, sanctions, awareness, and tax knowledge of motor vehicle taxpayer compliance, because this can affect increasing local revenue. Keywords: Progressive Tax Rates, Service Quality, Sanctions, Awareness , And Tax Knowledge
ANALISIS PENGARUH BIAYA LOGISTIK TERHADAP NILAI DISTRIBUSI IKAN KONSUMSI Pelamonia, Julie Th.; Farida, Titik Nur
Journal of Applied Accounting Vol 2 No 1 (2023): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v2i1.465

Abstract

The purpose of this study is to analyze the influence of logistic cost toward distribution value of consumption fish of Pelabuhan Perikanan Nusantara Ambon. This study used secondary data in the form of time series data from January 2016 to December 2020. Data analysis method usedin this research is multiple linear regression equipped with a descriptive analysis, a classic assumption test and hypothesis testing. The classic assumption test shows that there is no problem with the variable being tested. The F-Test shows that logistic cost simultaneously and significantly influence distribution value of consumption fish. The T- test shows that logistic cost have a negative and significant effect toward distribution value of consumption fish. Based on the coefficient of determination, the logistic cost have an effect of 49.2% on the distribution value of consumption fish of Pelabuhan Perikanan Nusantara Ambon while the remaining 50.8% is influenced by other variables outside this study. Keywords: logistics costs, distribution value of consumption fish
Analisis Pendapatan Usaha Kopra Pada Desa Lumahlatal Kecamatan Taniwel Timur Kabupaten Seram Bagian Barat Kesaulya, Juliana; Elake, George
Journal of Applied Accounting Vol 2 No 2 (2023): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v2i2.460

Abstract

Abstract Taniwel sub-district is one of the sub-districts in West Seram Regency (SBB). This region is also an economic center for the Maluku community but has not been supported by the availability of companies engaged in production so most agricultural products are sold out of the region. Agriculture is a very important and dominant sector in the life of the Indonesian people since before independence. Most of the population is in rural areas and relies on the agricultural sector. Food production to meet the needs of the community is almost entirely produced by smallholder agriculture. However, during the colonial period, smallholder agriculture did not progress much. This study aims to determine the income of copra farming in Lumahlatal Village, East Taniwel District, West Seram Regency. Data collection in this study used the observation method. Analytical techniques used in this study are descriptive, qualitative data, quantitative data are analyzed based on the distribution table of Lumahlatal Village. Then the income of respondents in the copra business was obtained amounting to Rp.7,875,000. Where the total revenue is Rp. 10,000,000 with an average total production cost of Rp.2,125,000. Keywords: income, business, production
Analisis Pengendalian Persediaan Bahan Baku Dalam Perencanaan Proses Produksi Pada Pabrik Tahu Ambon Musaid, Sri Astuti Musaid; Kesaulya, Juliana
Journal of Applied Accounting Vol 2 No 2 (2023): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v2i2.464

Abstract

This study aims to determine the control of soybean raw material inventory applied at the Ambon Tofu Factory and to determine the number of economic soybean raw material inventory orders at the Ambon Tofu Factory. The type of research used in this research is comparative descriptive method research. The data processed is in the form of inventory reports on the purchase and use of soybean raw materials at the Ambon Tofu Factory in 2017. The data analysis techniques used in this study are EOQ, Safety stock, and ROP. Based on the results of research using the EOQ method, the economic ordering amount of soybean raw materials are obtained at 10,480 kg, with a frequency of ordering 17 times, safety stock of 7,221 kg, ROP can be done when the soybean raw material in the warehouse is 1,497 kg, and the total inventory cost is Rp. 335,352. The conclusion of this study shows that the application of the Economic Order Quantity (EOQ) method shows a more economical number of orders to minimize the costs incurred at the tofu factory and can maximize the profit earned. Keywords: raw material control, economic order quantity (EOQ)
EFEKTIFITAS RETRIBUSI SAMPAH TERHADAP PENDAPATAN ASLI DAERAH KOTA AMBON. LATUAMURY, SHERLIE EVABIONI; LATUCONSINA, SATIAH
Journal of Applied Accounting Vol 2 No 2 (2023): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v2i2.711

Abstract

The aim of this research is to determine the effectiveness of waste levies on regional original income. The data used in this research is data from 2020 to 2022.The research method used in this research is the contribution method. The data collection technique used by researchers is direct interviews with the objects studied, field observations and literature. The type of data used is quantitative data while the data source comes from primary data and secondary data.The results of research using the contribution method show that the waste levy has increased very effectively every year, where in 2020 the levy reached 103.53% with an income of Rp. 6,734,688,000.00, in 2021 it will reach 107.08% with income of Rp. 6,978,881,720.00, and in 2022 it will reach 107.28% with income of Rp. 6,978,881,720.00 than targeted. Keywords: effectiveness, waste levy, local original income.
ANALISIS PERHITUNGAN PENYUSUTAN ASET TETAP MENURUT STANDAR AKUNTANSI KEUANGAN PADA BENGKEL TOGAR Nikijuluw, Henny; Hariyanti, Dwi; Syauta, Gracia
Journal of Applied Accounting Vol 2 No 2 (2023): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v2i2.718

Abstract

The purpose of writing is to determine the depreciation value of fixed assets according to Financial Accounting Standards at Togar Workshop. The analytical method used is quantitative descriptive analysis, namely calculating the depreciation value on fixed assets in the business.The research results show that building fixed assets experience accumulated depreciation based on their useful life of 20 years amounting to IDR 1,500,000,- with a purchase price of IDR 30,000,000,-. Machinery fixed assets experience accumulated depreciation based on their useful life of 7 years amounting to IDR 1,164,286,- with a cost of IDR 8,900,000,-. Furthermore, vehicle fixed assets experience accumulated depreciation based on their useful life of 10 years amounting to IDR 2,000,000.- with a purchase price of IDR 20,000,000,-. Then the fixed assets of workshop equipment experience accumulated depreciation based on their useful life of 5 years amounting to IDR 2,100,000,- with a purchase price of IDR 12,000,000,-. Keywords: Depreciation, Fixed assets

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