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All Journal JCRS (Journal of Community Research and Service) Accounting and Business Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Proceeding International Seminar of Islamic Studies Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Wilayah, Kota dan Lingkungan Berkelanjutan
Arnita, Vina
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Journal : Accounting and Business Journal

 1 
Payroll Accounting Information System for Bulumata Lashira Production Employees in Purbalingga Febriyanti, Susmia; Arnita, Vina
Accounting and Business Journal Vol 5 No 1 (2023): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v5i1.4602

Abstract

This research was conducted at the home industry for the manufacture of false eyelash products which is located at Jalan Karang Brai RT 4 RW 2, Mrebet District, Purbalingga Regency, Central Java. The purpose of this study is to determine the payroll accounting information system that is currently running for employees used by business owners. The problems that will be discussed in this study are the calculation of working hours, deductions from salaries/bonuses, low salary payments which will affect employee performance, so that the home industry for Lashira eyelash production has experienced a decrease in both quality and quantity. Methods of data collection carried out in this study using interviews and observation. The data analysis technique used was a qualitative descriptive analysis. The results showed that the implementation of the payroll accounting information system was still not effective, because there were still many factors, namely the absence of a general journal, attendance that was still manual and inaccurate, for example not using fingerprints, payroll and wages and deductions not authorized by the personnel department. The payroll accounting information system will facilitate the systematic calculation of salaries in accordance with good standards. Accounting information systems are very influential to employees and companies because they still use manual methods so they are less effective and can cause errors.
INVESTMENT IN FIXED ASSETS LISTED IN INDONESIA STOCK EXCHANGE Arnita, Vina
Accounting and Business Journal Vol 1 No 1 (2019): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v1i1.950

Abstract

This study discusses the analysis of fixed assets investment in PT. Adi Sarana Armada Tbk. The purpose of this study is to determine the extent to which management of fixed assets on the rate of return on investment on PT Adi Sarana Armada Tbk, through its activities the company began from the way the acquisition of fixed assets, depreciation method, and measure the rate of turnover of a fixed asset during its use and analysis the return on investment (ROI) to assess how efficient performance company in utilizing total assets to obtain profit. The research method used by the author is quantitative descriptive. The Data analyzed in the study is secondary data obtained from the financial report of PT. Adi Sarana Armada Tbk listed on Bursa efek Indonesia (BEI) of the year 2012 until the year 2014. The results of the research are the acquisition of fixed assets secured by the loan's long-term credit. Depreciation using the straight-line method to total assets fixed. The straight-line depreciation method produces a depreciation expense higher so the impact on profits Company. Where be aware of the profit that is produced by PT. Adi Sarana Armada Tbk experiences a significant decline as a result of too large the administrative burden that is largely dominated by the load of the depreciation of the vehicle. in rent. Then investment against fixed assets not in balance with the increasing sales in a sufficient amount so that the lead fixed asset turnover also decreased ditahun2014. Conditions-conditions it contributed negatively to the rate of return investments decreased in 2014 as compared in the year 2013.
The Effect of Accounting Information Systems on the Effectiveness of MSME Accounting Reporting in the Rawa Gebang Market, Langkat Regency Arnita, Vina; Nurhayati, Siti; Tambunan, Yuliati; Indriani, Yunia
Accounting and Business Journal Vol 5 No 2 (2023): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v5i2.4675

Abstract

An accounting information system (AIS) is a set of information components used in accounting activities. The existence of an accounting information system allows the creation of order in the internal organization. This is because AIS makes it easier for human resources (HR) to obtain information related to the organization's economy. This information is utilized in the process of making and determining decisions. System accounting information system (AIS) also has constituent components. These components are the same as the components of the information system, namely, software, hardware, procedures, human resources, and databases. Mahatmayo (2014: 5) explains the components that enable accounting information systems to have important functions, including collecting and storing data about activities. Among them are collecting and storing data about activities carried out, so that management, employees, and databases can be utilized. activities carried out, so that management, employees, and external parties / interested parties can review things that have happened in the organization. Transforming data into information that is useful for management in making decisions in planning, implementing, and monitoring activities. Provide adequate controls to safeguard organizational assets including organizational data, and also to ensure that the data is available when needed accurately, and reliably.
Implementation of Goods and Services Procurement through E-Purchasing at the Ujung Menteng Urban Village Office Working Unit Widianingsih, Novita; Arnita, Vina
Accounting and Business Journal Vol 5 No 1 (2023): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v5i1.4601

Abstract

With the enactment of the e-purchasing system in the expenditure of goods and services by the Government Institutions Province of Special Region of Jakarta, a few e-purchasing users are still confused on how-to-use the application, particularly at the Urban Village of Ujung Menteng Working Unit. One of the causes is a lack of training and guidance information on using the application. The purpose of this research is to inform the readers on how the system and procedures in realizing expenditure on goods and services through e-purchasing application. The method used in this research is qualitative descriptive. The result of this research is that the implementation of the e-purchasing application at the Ujung Menteng Village Office Working Unit is running well. Thus, the expense of goods and services in the running year becomes more effective and efficient under expectations.
Co-Authors Alfia, Nurul Alfiyah, Sausan Andini Puspita Sari Diana, Yana Febriyanti, Susmia Fitri, Rahmadhani Indriani, Yunia Khamilah Siregar, Oktarini Rizky Amalia Siti Nurhayati Siti Nurhayati Tambunan, Yuliati Wan Fachruddin Widianingsih, Novita