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Jurnal Studi Akuntansi Pajak Keuangan
Published by Institut Teknologi dan Bisnis Kristen Bukit Pengharapan
ISSN : -     EISSN : 30322979     DOI : https://doi.org/10.61696/jusapak
Core Subject : Economy,
Economics, Econometrics & Finance
JUSAPAK (Jurnal Studi Akuntansi Pajak Keuangan) adalah diterbitkan oleh Institut Teknologi dan Bisnis Kristen Bukit Pengharapan yang memiliki cita-cita menjunjung tinggi nilai-nilai ilmu pengetahuan dan perkembangan ilmu pengetahuan khususnya dibidang Akuntansi, Pajak dan Keuangan. Tujuan jurnal ini adalah untuk mempublikasikan hasil riset maupun pemikiran akuntansi dan atau keuangan yang relevan bagi pengembangan profesi dan praktek akuntansi di Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 4 (2023)" : 5 Documents clear
PENGARUH PERATURAN MENTERI KESEHATAN (PERMENKES) NO. 3 TAHUN 2023 TERHADAP PERSEDIAAN DI KLINIK HEMODIALISA Yusriyadi Firdha Alphionita
Jurnal Studi Akuntansi Pajak Keuangan Vol. 1 No. 4 (2023)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v1i4.180

Abstract

Hemodialysis clinic is one place that provides services and facility hemodialysis for out patient. As a clinic, it should obey for minister of health regulation in Indonesia because a hemodialysis clinic has collaborated with BPJS as health insurannce agency. Changes in inventory due to the latest provisions are one of the clinic’s efforts to provide better services. Changes in the use of supplies will be able to change the quantity of purchases of medical equipment and materials. For clinics, supplies are an important element in the operation of hemodialysis services. Clinics that have systematic inventory records will always maintain inventory records so that they can know the amount of supplies used in clinic operations. The purpose of this paper is to analyze changes in supplies caused by the health minister's regulations. Changes in inventory can be seen through the amount of inventory purchased and the amount of inventory used. Because changes in inventory also affect the gross profit of the Hemodialysis Clinic. The results of the research show that the quantity of supplies purchased has increased, the amount of inventory used has increased, and the clinic's gross profit has decreased.
PENGARUH REKNSILIASI DATA, KAPASITAS SUMBER DAYA MANUSIA DAN SARANA PRASARANA TERHADAP KUALITAS LAPORAN KEUANGAN KEPOLISIAN DAERAH JAMBI Eri Muspidra
Jurnal Studi Akuntansi Pajak Keuangan Vol. 1 No. 4 (2023)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v1i4.181

Abstract

This research aims to evaluate and analyze the impact of data reconciliation, human resource capacity, and infrastructure on the quality of government financial reports within the Jambi Regional Police. The population that is the focus of this research is all Work Units in the Jambi Regional Police, totaling 32 Work Units. In this research, the sample selection method uses a purposive sampling approach, where samples are taken based on the researcher's subjective considerations which are adjusted to the research objectives. The type of data used is primary data, with data collection techniques through distributing questionnaires to respondents. A total of 96 questionnaires were sent to respondents, but only 86 were returned. Hypothesis testing is carried out using multiple linear regression tests. Based on the results of this research, it can be concluded that simultaneously there is a significant influence between data reconciliation variables, human resource capacity and infrastructure on the quality of government financial reports. Partially, the research results show that data reconciliation has a significant effect, human resource capacity has a significant effect, and infrastructure has a significant effect on the quality of government financial reports.
SISTEM PENGENDALIAN INTERNAL PEMBELIAN KREDIT PERSEDIAAN BARANG DAGANG PADA KOPERASI JASA GUNUNG MADU Armareta Rafika Surya
Jurnal Studi Akuntansi Pajak Keuangan Vol. 1 No. 4 (2023)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v1i4.182

Abstract

Pelaksanaan kegiatan pada setiap perusahaan tentunya mempunyai suatu sistem yang memuat tata cara dalam pelaksanaannya. Sistem akuntansi pembelian merupakan contoh sistem dalam suatu bisnis yang digunakan oleh perusahaan untuk membeli barang yang dibutuhkan dalam hal ini kegiatan yang dilakukan Koperasi Jasa Gunung Madu untuk memenuhi persediaan barangnya juga dengan menerapkan sistem pembelian. Dalam pelaksanaan sistem tersebut tentunya dibutuhkan sistem pengendalian yang tepat. Data yang digunakan untu adalah data berupa informasi pembelian kredit persediaan Koperasi Jasa Gunung Madu dan Data sekunder berupa supporting dokument. Dalam menganalisis data yang diperoleh menggunakan metode kualitatif. Hasil dari penulisan karya ilmiah ini menunjukkan bahwa dalam implementasi sistem pembelian kredit persediaan barang, sistem yang diterapkan Koperasi Gununung Madu sudah cukup sehat dan efisien secara optimal dengan adanya dokumen-dokumen dan pencatatan yang cukup sistematis. Hanya saja dalam pengendalian internal masih memerlukan perhatian khusus terutama aspek organisasi yang belum bertumpu pada elemen kunci pengendalian internal terkait dengan pemisahan fungsi utama dimana terdapat adanya bagian yang merangkap tugas yang dilakukan oleh bagian penerimaan yang merangkap sebagai penyimpanan barang, yang artinya
UPAYA PENGEMBANGAN UMKM DALAM PEREKONOMIAN INDONESIA Berliana Ramadani
Jurnal Studi Akuntansi Pajak Keuangan Vol. 1 No. 4 (2023)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v1i4.183

Abstract

The development of MSMEs in Indonesia has always increased every year and has an important role in the economy. This is what makes the government eager to help develop the businesses of MSME players by providing assistance, holding seminars, holding MSME festivals and so on. As an MSME actor, not only does he understand his business, but he should understand how to record his business accounting. The development of MSMEs in Indonesia can improve the quality of human resources by utilizing technology in the form of Instagram, Facebook, websites and other social media that can develop businesses widely. The purpose of writing this scientific work is to analyze MSME development efforts in the economy in Indonesia. Research shows that how big the contribution of MSMEs is in the Indonesian economy. In 2022 the growth of the Indonesian economy will reach 99% of all businesses, the contribution to GDP is 60.5% and in the workforce is 96.9% of the total national employment.
ANALISIS SISTEM PERENCANAAN DAN PENGADAAN ANGGARAN DINAS ENERGI DAN SUMBER DAYA MINERAL Dwi Indah Permata
Jurnal Studi Akuntansi Pajak Keuangan Vol. 1 No. 4 (2023)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v1i4.184

Abstract

Office Stationery is a very influential support in carrying out operational activities every day. All work activities require the availability of adequate stationery. By fulfilling the needs of Office Stationery, work activities can run optimally. Planning is a very crucial stage in a management function, most importantly in experiencing a changing external environment moving forward. Planning should be more rational, systematic and not based on intuition and hunches. Procurement in the field of Office Stationery providers must meet the needs so that there is no waste of cash. In the implementation of the Procurement of goods / services in a government agency is a matter that is closely related to using the rules of the APBN or APBD. Therefore, the management of stationery must receive specific attention by managing every expenditure of goods to be used. The purpose of this research is to find out the Planning and Procurement System of the Office Stationery Budget in the Mineral Resources Energy Service.

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