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Veri Hardinansyah Dja'far
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Journal of International Accounting, Taxation and Information Systems
Published by CV. Proaksara Global Transeduka
ISSN : -     EISSN : 3048085X     DOI : https://doi.org/10.70865/jiatis
Core Subject : Economy, Science,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of International Accounting, Taxation and Information Systems is a peer-reviewed open-access journal which publishes result from scientists and engineers from the fields of accounting, taxation, economics and information systems. Every submitted manuscript will be reviewed by at least two peer-reviewers using the double-blind review method. This journal is published Quarterly, (February, May, August, and November) Every year.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 12 Documents
 1   2 
Search results for , issue "Vol. 2 No. 2 (2025): May" : 12 Documents clear
Financial Access and Financial Literacy on the Performance of MSMEs in Solok City Roza, Seflidiana; Sriyanti, Esi; Zahran, Althaf Naufal
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 2 (2025): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i2.113

Abstract

This research aims to examine the influence of financial inclusion and financial literacy on the performance of Micro, Small, and Medium Enterprises (MSMEs), specifically 3 kg LPG gas depots located in Bukit Sundi and Kubung Districts, Solok Regency. MSMEs in this area still face various obstacles, particularly limited access to formal financial services and low understanding of business operators regarding financial management. The study employs a quantitative method utilizing multiple linear regression to analyze primary data obtained from surveys completed by 40 gas depot owners. Findings indicate that financial literacy positively impacts MSME performance, although financial inclusion does not have a significant partial effect. Nevertheless, when considered together, both variables significantly influence business performance. This finding confirms the importance of improving financial literacy for MSME operators rather than merely expanding access to financial services. This research recommends that future studies consider additional variables such as work incentives, human resource quality, and productivity to obtain a more comprehensive understanding of the factors that influence MSME performance.
Analysis of Sales Budget Preparation in Preparing Production Cost Budgets (A Study of Home Industry UD Usaha Jaya) Yanuarmawan, Dion; Dja’far, Veri Hardinansyah
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 2 (2025): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i2.122

Abstract

This study aims to analyze the preparation of the sales budget used in preparing the production cost budget at UD Usaha Jaya. The data used consist of company data from the previous three years. This study is a type of quantitative research using both primary and secondary data. The Least Square method is used for sales forecasting and separating semi-variable costs. The results indicate that the 2024 sales budget served as the basis for the production cost budget, which includes raw material costs, direct labor, and factory overhead. However, the study found that the preparation of both sales and production cost budgets did not follow standardized procedures, leading to significant discrepancies between planned and actual figures. A key weakness of this study is its limited scope, focusing on a single home industry, which may reduce the generalizability of the findings. Additionally, reliance on historical internal data may not fully capture market dynamics or external factors affecting demand. The study recommends that the company adopt a more structured approach to budgeting and consider integrating digital budgeting tools to improve forecasting accuracy and cost control.

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