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Journal of Accounting and Finance
Published by Universitas PGRI Argopuro Jember
ISSN : -     EISSN : 30254027     DOI : https://doi.org/10.31537/account.v1i1.1013
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting and Finance merupakan jurnal Program Studi Akuntansi, Fakultas Ekonomi, Universitas PGRI Argopuro Jember yang diterbitkan 2 (dua) kali dalam setahun (Maret dan September). Journal of Accounting and Finance memiliki tujuan sebagai wadah publikasi hasil penelitian dari akademisi, praktisi dan umum yang bertujuan untuk pengembangan keilmuan di bidang akuntansi dan keuangan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 33 Documents
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Perhitungan dan Pelaporan Pajak Pertambahan Nilai (PPN) Pada PT. Mitra Tunas Raya Kabupaten Jember dengan Adanya Perubahan UU. Nomor 7 Tahun 2021 Rafsanjani, Sofia Dwi; Susanto, Andri Mardi; Lestari, Hari Budi
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1544

Abstract

This research aims to explain the calculation and reporting of value added tax at PT. Partners with Tunas Raya Jember Regency in 2022 with Law no. 7 of 2021. The research method used in this research uses a qualitative descriptive approach. Data collection techniques in this report were obtained from observations on report objects, documentation and literature studies. The results of the research show that the calculation of Value Added Tax of PT. Mitra Bersama Tunas Raya is in accordance with Law no. 42 of 2009 and Law no. 7 of 2021.
Penerapan Standar Akuntansi Keuangan EMKM dalam Penyusunan Laporan Keuangan Pada Usaha Kerajinan Sangkar Burung Desa Sukowono Kabupaten Jember Wahdaniah, Iklimatul; Lestari, Hari Budi; Epriliyana, Nike Norma
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1545

Abstract

Financial Accounting Standards for Micro, Small and Medium Entities are accounting standards intended for Micro, Small and Medium Enterprises where with the existence of Standards for Micro, Small and Medium Entities it is hoped that Micro, Small and Medium Enterprises will be more independent and more advanced and Micro, Small and Medium Enterprises can record their business financial reports, improve information Accounting has an important role in achieving business success. This research aims to explain the implementation of Standards for Micro, Small and Medium Entities financial accounting standards in preparing financial reports for the Bird Cage Craft Business in Sukowono Village, Jember Regency. The method used in this research is Qualitative Descriptive. The results of the research show that the preparation of financial reports for the Bird Cage Craft Business in Sukowono Village, Jember Regency has gone well and is in accordance with Standards for Micro, Small and Medium Entities. This can be seen from the research results where these Micro, Small and Medium Enterprises apply financial reports including profit and loss reports, capital requirements, financial position reports, as well as notes to financial reports.
Akuntansi Pencatatan Pembukaan dan Pencairan Deposito Berjangka pada PT. BPR Anugerahdharma Yuwana Cabang Ambulu Kabupaten Jember Riswandari, Ira Mei; Suwarso, Suwarso; Tohari, Nursyamsida
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1546

Abstract

The purpose of this research is to determine the recording of opening and disbursement of time deposits at PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency and compare it with theory. The research method used is descriptive qualitative with data collection techniques of interviews, observation, and documentation. The results of this study are the recording of the opening and disbursement of time deposits at PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency uses the Cash Basis system, and the recording is also in accordance with the theory, except that there is a slight difference in the recording of account names and deposit interest taxes are not included in the interest payment journal in accordance with company policy.
Perhitungan Break Event Point (BEP) pada Usaha Mikro Kecil Menengah (UMKM) “Yuli Bakery” Jember Maram, Ghaitsul; Susanto, Andri Mardi; Suwarso, Suwarso
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i1.1689

Abstract

The study is to describe the calculation of Break Even Point in Micro, Small, and Medium Enterprises (MSME) “Yuli Bakery". The break even point calculations are an important tool in financial management to determine a breaking point. The study used the quantitative if approach, based on the operational costs associated with MSME "Yuli Bakery". This research method included the collecting of data from the interview's notes, observation and documentation on the "Yuli Bakery". The type of data used are secondary data that include a company profile, a cost data, production data, a product sale price, and sales data of a product. The results showed that the calculation of Break Even Point (BEP) occurred when MSME "Yuli Bakery" sold 565 units of products.
Perhitungan Harga Pokok Produksi Minuman Kopi Pada Kedai “Hobi Kopi” Kecamatan Ambulu Kabupaten Jember Sugiarto, Mohammad Alif Dzulkifli; Lestari, Hari Budi; Susanto, Andri Mardi
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i1.1690

Abstract

Accurate and precise calculation of the cost of production is very important because the cost of production can provide information in determining selling prices and increasing profits. This research aims to explain the calculation of the Cost of Production (HPP) of drinks at Kedai Hobi Kopi, Ambulu District, Jember Regency. The research method used was a qualitative method and the samples used were 4 best-selling product variants. The results of the research show that calculating the Cost of Goods Production (HPP) using the full costing method has a smaller gross profit value compared to the company's calculations because the company does not calculate production costs in detail, only using Raw Material Costs (BBB) to determine the Cost of Goods Production (HPP). So that the gross profit obtained tends to be greater.
Analisis Penyajian Laporan Laba Rugi, Pengakuan Pendapatan dan Beban UMKM Berdasarkan SAK EMKM (Studi Kasus Pada Kedai Hobi Kopi Ambulu Jember) Susanti, Indria Yuli; Fariana, Rina; Setiawan, M. Erik
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i1.1696

Abstract

  Micro, small and medium enterprises (MSME) are currently developing very rapidly in Indonesia. MSME are required to prepare financial reports on their businesses periodically. MSME Accounting and Financial Standard for Micro, Small and Medium Entities were prepared by the Indonesian Institute of Accountants to provide standards for MSME financial reports. The aim of this research is to find out whether the preparation of Hobi Kopi Shop  profit and loss report is in accordance with  MSME Accounting and Financial Standard and whether the presentation and recognition of income and expenses is in accordance with generally accepted accounting principles. The results of the research show that  Hobi Kopi Shop has not prepared financial reports in accordance with MSME Accounting and Financial Standard. The presentation and recognition of income at  Hobi Kopi Shop is in accordance with accounting standards, however expenses are still not in accordance with generally accepted accounting standards.   Keywords: MSME Accounting and Financial Standard, presentation of profit and loss statements, income                     recognition, expense recognition  
Komparasi Laporan Keuangan PT. BPR Anugerahdharma Yuwana Cabang Ambulu Kabupaten Jember Fitriana, Alya; Epriliyana, Nike Norma; Lestari, Hari Budi
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i1.1713

Abstract

This study aims to explain the comparison of financial statements at PT BPR Anugerahdharma Yuwana Jember Ambulu Branch, Jember Regency in 2021 and 2022. The research method is descriptive research with a qualitative approach. The data collection techniques used are literature study, interviews, documentation, and observation. While the data used are primary and secondary data obtained from PT BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency. Company ratios are calculated based on liquidity ratios, solvency ratios, and profitability ratios. The results showed that compared to 2021, in 2022 the liquidity, solvency and profitability of PT. BPR Anugerahdharma Yuwana Jember Ambulu Branch, Jember Regency has increased.
Analisis Sumber dan Penggunaan Modal Kerja pada PT. BPR Anugerahdharma Yuwana Cabang Ambulu Kabupaten Jember Tohari, Nursyamsida; Fitriana, Alya
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i1.1719

Abstract

This research aims to analyze the sources and use of working capital at PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency 2021 – 2022. The data used in this research are qualitative data and quantitative data from PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency. The analytical method used is a quantitative descriptive method, namely by analyzing the balance sheet financial report of PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency in 2021 – 2022 to find out the source and use of working capital. From the results of the analysis it was found that working capital at PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency experienced an increase of Rp. 158,850,227. Meanwhile, from the report on sources and use of working capital, it is known that the source of working capital is greater than the use of working capital so that the financial management performance of PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency is getting better.
Analisis Strategi Pemasaran untuk Meningkatkan Penjualan (Studi Kasus Pada Jasa Desain Perspektif Malang) Putra, Moch. Gilang Aryana; Lestari, Hari Budi; Tohari, Nursyamsida
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 2 (2024): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i2.2029

Abstract

This study aims to get an overview of the marketing strategy used by Jasa Desain Perspektif Malang to increase sales. Marketing strategy is one way to win sustainable competitive advantage for companies that produce goods or services. Marketing strategy can be seen as one of the bases used in compiling overall corporate planning. Data collection techniques are carried out by documentation and observation. The results of the study concluded that the marketing strategy of Jasa Desain Perspektif Malang uses (1) market segmentation strategy; (2) target market determination strategy (targeting); (3) market positioning strategy (positioning); and (4) marketing mix. Based on this marketing strategy, there is an increase in total sales and is used as a reference for the effectiveness of marketing strategies in competition between Desain Perspektif Malang businesses.
Upaya Meningkatkan Penjualan dan Laba pada UMKM Melalui Penerapan Strategi Pemasaran 4.0 (Studi pada Warunk Dejavu Jember) Susanti, Indria Yuli; Syaifullah, Rama
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 2 (2024): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i2.2161

Abstract

Efforts to increase sales and profit achievements for an entity can be done in various ways, one of the efforts made by Warunk Dejavu is to increase profits by implementing a renewable marketing strategy, namely marketing strategy 4.0 which combines offline and online marketing strategies. The aim of this research is to analyze Warunk Dejavu's efforts to increase its sales volume and profit through implementing marketing strategy 4.0. The research results show that after implementing marketing strategy 4.0 with 4C marketing elements, namely co-creation, currency, communal activation, and conversation, sales increased by 15% to 20%, while profits increased by 20% to 25%.

Page 3 of 4 | Total Record : 33

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