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PUBLISH BY ASIAN PUBLISHER – MEDIA ILMU INDONESIA Tower Vanesia Jl. Ahmad Yani (Exit Toll Bekasi Barat), Kota Bekasi, Indonesia Hp: 087863521071 Email: asianpublisher.id@gmail.com, sekretariat.mdi@gmail.com
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JACTA: Journal of Accounting and Tax
Published by Asian Publisher
ISSN : -     EISSN : 29873746     DOI : https://doi.org/10.58738/jacta
Core Subject : Economy,
Economics, Econometrics & Finance
JACTA: Journal of Accounting and Taxes (E-ISSN 2987-3746) is a high-quality, open-access peer-reviewed scientific journal published twice a year by Asian Publishers. JACTA: Journal of Accounting and Taxes focuses on all areas related to their hypothetical and theoretical nature and which provides exploratory insights in accounting, taxation and relevant subjects. It is devoted to increasing research outlets for financial and accounting disciplines in the world. Topics related to this journal include but are not limited to gaps in audit expectations, auditing standards, financial accounting, taxation, social and environmental accounting, management accounting, corporate governance, financial reporting, markets for audit services, public sector accounting and auditing. The publication periods are in January and July. The article can be written in English or indonesian.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 18 Documents
 1   2 
MEASURING THE EFFECTIVITY OF ACCOUNTING SYSTEM OF CASH IN IN PT. CHITRA MAJU JAYA ABADI JAKARTA Hamizar
JACTA: Journal of Accounting and Tax Vol. 1 No. 1 (2022): JACTA: Journal of Accounting and Tax, July 2022
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v1i1.16

Abstract

The purpose of this study is to find out how the cash receipts accounting system, especially for cash receipts from Cash On Delivery (COD) sales, is applied to PT. Chitra Maju Jaya Abadi.. The research methodology used is in the form of field studies by means of observation and literature study by studying various forms of written materials, as well as interviews with the company. Based on the observations made by the author, it can be concluded that in general PT. Chitra Maju Jaya Abadi has implemented a cash receipts accounting system quite well, it's just that the existing functions are still not in accordance with the existing theory, which results in dual duties and authority by 1 (one) function. The author hopes that the results of research and discussion in this Final Project can provide input that can assist the company in perfecting an effective and efficient Cash Receipt Accounting System.
FACTORS AFFECTING THE DECISION OF THE COMMUNITY OF TANJUNG PRIOK DISTRICT USING ONLINE TRANSPORTATION (GOJEK) Iis Kartini; Featy Octaviany
JACTA: Journal of Accounting and Tax Vol. 1 No. 1 (2022): JACTA: Journal of Accounting and Tax, July 2022
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v1i1.19

Abstract

This study aims to finds out what factors make the people of Tanjung Priok decide to use online transportation (Gojek). Gojek and Opang (Ojek Pangkalan) drivers are parties who have an obligation to take passengers to their destinations and get the right in the form of payments from passengers. Passengers are parties who have the right to be delivered to the place they want to go and have an obligation to provide wages to the driver. All data used in this study were obtained from interviews asked by researchers and answered by several sources, both from the driver and passenger side. Data analysis techniques used are interviews, observations and do some documentation, reduce data and present the data given in the form of a brief description of the results of interviews with several sources. The results showed that the price factor was the most influential factor in the Tanjung Priok community's decision to use online transportation (Gojek). Other factors such as the services provided by the driver also influence the Tanjung Priok community's decision to use online transportation (Gojek).
AUDIT PROCEDURE FOR ACCOUNTS RECEIVABLE ON PT.SAHABAT MIO BY PUBLIC ACCOUNTING FIRMS Minggu
JACTA: Journal of Accounting and Tax Vol. 1 No. 2 (2023): JACTA: Journal of Accounting and Tax, January 2023
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v1i2.95

Abstract

The purpose of  this study is to find out how the  accounts receivable audit procedure is applied by the Public Accounting Firm, the focus of the discussion includes assessing the evaluation of internal control, making a top schedule  and supporting schedule to sending confirmation of receivables.  The research methodology used is in the form of field studies by observation and literature studies by studying various forms of written material, as well as interviews with companies. Based on the observations made by the author, it can be concluded that in general the audit procedure on accounts  receivable has been implemented properly, it's just that the existing functions are still not in accordance with the existing ones
ACCOUNTING SYSTEM FOR PURCHASING RAW MATERIALS ON CREDIT AT PT. XYZ IN BEKASI Titik Purwaningtyas, Titik Purwaningtyas
JACTA: Journal of Accounting and Tax Vol. 1 No. 1 (2022): JACTA: Journal of Accounting and Tax, July 2022
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v1i1.160

Abstract

ABSTRACT This final project research aims to determine the procedure for purchasing raw materials on credit, to determine the accounting records for purchasing raw materials on credit, and to determine the internal control of purchasing raw materials on credit at PT. Sanoh Indonesia in Bekasi. The research method used is a qualitative descriptive method, namely a method that aims to make a description or picture of the observations obtained and present them systematically. Based on the discussion it can be concluded that the Accounting System for Purchasing of Raw Materials on Credit at PT. Sanoh Indonesia still has several divisions that have concurrent duties, such as the warehouse section and the receiving department. The internal control system contained in PT. Sanoh Indonesia is still not in accordance with the internal controls contained in Mulyadi's book. Keywords: Accounting System, Credit Purchasing
CONTRACTOR SALES ACCOUNTING SYSTEM AT CV. XYZ IN CIKARANG Mutansir
JACTA: Journal of Accounting and Tax Vol. 1 No. 1 (2022): JACTA: Journal of Accounting and Tax, July 2022
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v1i1.166

Abstract

This final project entitle “Accounting System Sales Contractor Services on CV Arjuna Karya Mandiri in Cikarang. The purpose of this study was to determine the Accounting System Sales Contractor Services at CV. Arjuna Karya Mandiri, to find out the Accounting recording system, Knowing the relate parts in the sale of service, Knowing the Internal control system in the Contractor Sales Accounting System at CV. Arjuna Karya Mandiri. This study uses a descriptive method based on qualitative data wichh is used to explain the accounting System for Contractor Service Sales. The technique of collecting data in this research is by means library research and field studies. Based on the discussion, it can be concluded that the Service Sales Accounting System in CV. Arjuna Karya Mandiri has relate sections, namely General & Administration Division, Palnning Technicak Devision and Finansial Controller. The document used are Billing Laters, Receipts Service and journal entries generally using the MYOB application. Internal control is still not good because it has not separated the accounting function and the cash function.
PAYMENT ACCOUNTING SYSTEM AT PT. XYZ IN BEKASI Kustari; edi ilham
JACTA: Journal of Accounting and Tax Vol. 1 No. 1 (2022): JACTA: Journal of Accounting and Tax, July 2022
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v1i1.176

Abstract

The research is entitled Payroll Accounting System at PT. XYZ in Bekasi. This research aims to determine the flow of the payroll system and internal control at PT. XYZ in Bekasi. A good payroll system plays an important role in a company to increase employee effectiveness. The research method used is in the form of field studies using data collection techniques through observation and library research, namely by observing, interviewing directly how work and the applicable system work and studying in the form of written materials the payroll accounting system applied to PT. XYZ in Bekasi. Based on the results of the discussion shows that the payroll accounting system at PT. XYZ has a system that must be supplemented to meet the elements of internal control. There are still weaknesses, namely management does not carry out more supervision in the payroll section and management does not separate the authorization for recording clock cards with the personnel department.
Determination of Financial Distress in Food And Beverage Sector Manufacturing Companies Listed in the Indonesia Stock Exchange Sudirman, Ganefo; Mahwiyah, Mahwiyah
JACTA: Journal of Accounting and Tax Vol. 2 No. 1 (2023): JACTA: Journal of Accounting and Tax, July 2023
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v2i1.303

Abstract

This study aims to analyze the factors that influence financial distress in manufacturing companies in the food and beverage industry sector in Indonesia. Factors studied include profitability, liquidity, operating capacity, and sales growth. The data used is the annual reports of companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The research method used is a quantitative method using multiple linear regression analysis. Data processing was performed using IBM SPSS 23 software. The results showed that liquidity had no significant effect on financial distress. Profitability has no significant effect on financial distress. The amount of operating profit in the current year has no significant effect on the overall financial condition of the company. The leverage factor shows a negative and significant effect on financial distress. Sales growth has no significant effect on financial distress. Acting capacity also has no significant effect on financial distress. Based on the results of this study, it was concluded that leverage is the factor that most influences financial distress in manufacturing companies in the food and beverage industry sector in Indonesia.
Determination of Dividend Policy in Indonesian Banking Heriansyah, Kurnia; Permata, Irma Sari; Widayadi, Wasi
JACTA: Journal of Accounting and Tax Vol. 2 No. 1 (2023): JACTA: Journal of Accounting and Tax, July 2023
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v2i1.322

Abstract

The company's dividend policy must be formulated with two primary objectives, namely providing adequate financing and maximizing the wealth of the company's owners. Shareholders see dividends as a signal of future banking success, stable and sustainable dividends are a positive signal, and vice versa. This study aims to determine the effect of profitability, liquidity, capital adequacy, institutional ownership, and asset growth on dividend policy. This type of research uses explanatory research. The research sample consisted of 13 banks listed on the Indonesia Stock Exchange from 2015-2019. The results show that profitability has no effect on bank dividend policy, liquidity has an effect on bank dividend policy, capital adequacy has an effect on bank dividend policy, institutional ownership has no effect on bank dividend policy.
Credit Sales Accounting System At Pt. Xyz In Bekasi Titik Purwaningtyas; Hamizar; Taty Noorhayati; Ariska Mediati
JACTA: Journal of Accounting and Tax Vol. 3 No. 1 (2024): JACTA: Journal of Accounting and Taxes
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research was to determine the flow of the credit sales system at PT. XYX in Bekasi and to know the internal control of credit sales at PT. XYZ in Bekasi.This research method uses a qualitative descriptive method, namely a method that uses a natural setting with the intention of interpreting the phenomena that occur and is carried out by involving various existing methods through literature studies, interviews, and analyzing data obtained from companies. Based on the observations it can be concluded that the credit sales system at PT. XYZ in Bekasi runs computerized. There are several things that are not in accordance with internal control according to Mulyadi's theory. There are still several sections that need separation, such as the PPIC section which must be separated from the warehouse section and the separation between the credit section, the receivable collection section, and the accounting section.
THE INFLUENCE OF DAR, ROE AND COMPANY SIZE ON EPS (FOOD AND BEVERAGE SUB SECTOR COMPANIES IN BEI 2024) Riko Sutriyadi; Nur Haris Ependi; Purwitasari, Maria Evy; Sudirman
JACTA: Journal of Accounting and Tax Vol. 3 No. 2 (2025): JACTA: Journal of Accounting and Taxes
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v3i2.634

Abstract

The capital market acts as a source of funding for companies as well as an investment platform that includes various instruments such as stocks, bonds, and mutual funds. The existence of the capital market provides an opportunity for companies to obtain capital that can be used in business development. Stock prices are the main indicator in reflecting the company's performance, which is influenced by internal factors such as financial statements, profitability, as well as external factors such as economic conditions, government policies, and the global market situation. Investors need to understand the risks of stock investment, including price volatility, and consider various factors in decision making in order to maximize profits while increasing company value. This research uses a quantitative descriptive method with data from the Indonesia Stock Exchange. The results showed that partially and simultaneously, Debt to Assets Ratio (DAR), Return on Equity (ROE), and company size affect stock prices with a contribution of 36%.

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