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Journal : Indonesian Journal Accounting (IJAcc)

Sistem Informasi Pengendalian Persediaan Barang Menggunakan Metode Economic Order Quantity (EOQ) Erna Astriyani; Desy Apriani; Meri Mayang Sari
IJAcc Vol 1 No 2 (2020): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.63 KB) | DOI: 10.33050/10.33050/IJAcc.v1no2p4

Abstract

The system that is currently running in recording inventory at PT Berlina Tbk Tangerang is considered ineffective and efficient because it still uses paper and the process of inputting and recapping goods data is semi-computerized in Microsoft Excel. which causes problems, namely too much stock of goods so that it increases the load in the warehouse and too little stock of goods which results in an exhaustion of stock in the warehouse. To solve this problem, we need an inventory control information system. The method of analysis uses the EOQ (Economic Order Quantity) method. For the system design process using sublime as the writing language and programming PHP, and XAMPP as localhost, the database uses MySQL. This study aims to design an inventory control system in the HRD department at PT Berlina Tbk Tangerang, and to make it easier for the HRD Department to input and create inventory reports. With this research, it can produce an inventory control system design that is more effective and efficient and can find out the storage costs in the warehouse. From the calculation of the EOQ method, it is found that it is 20% smaller than the previous storage and the total cost of ordering in a year is 2x orders. Thus, it means that there is a very real difference between the inventory policies implemented by the company and the EOQ method.
Analisa Faktur Pajak Yang Tidak Dapat Dikreditkan Terhadap Pajak Pertambahan Nilai Terutang (Studi Kasus Pt.Mitra Pemuda Baja Di Tangerang) Mardiana Mardiana; Mintauli Debataraja; Meri Mayang Sari
IJAcc Vol 2 No 1 (2021): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.782 KB) | DOI: 10.33050/IJAcc.v2no1p1

Abstract

PT. Mitra Pemuda Baja sebagai objek penelitian merupakan perusahaan yang sudah dikukuhkan sebagai Pengusaha Kena Pajak yang bergerak dibidang jasa fabrikasi yang setiap transaksinya mengandung pajak pertambahan nilai yang akan disetor ke kas Negara dengan menggunakan sistem Pajak Masukan dan Pajak keluaran. Pada empat tahun awal pendirian PT. Mitra Pemuda Baja melakukan pembelian beberapa unit mobil serta bangunan dimana faktur pajak masukan yang diterima oleh PT.Mitra Pemuda Baja merupakan faktur pajak yang tidak dapat dikreditkan. Penelitian ini bertujuan untuk mengetahui bagaimana analisa faktur pajak yang tidak dapat dikreditkan terhadap Pajak Pertambahan Nilai Terutang pada PT.Mitra Pemuda Baja. Variabel yang menjadi fokus dari penelitian ini adalah Faktur Pajak Yang Tidak Dapat Dikreditkan sebagai variabel bebas (X), Pajak Pertambahan Nilai Terutang sebagai veriabel terikat (Y). Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif komparatif yaitu pengumpulan data, penjabaran data, dan perbandingan data dilapangan dengan data teori yang ada. Data analisis menggunakan analisis Uji Regresi. Berdasarkan hasil penelitian diketahui bahwa Faktur Pajak Yang Tidak Dapat Dikreditkan memberikan pengaruh yang signifikan terhadap Pajak Pertambahan Nilai Terutang di PT.Mitra Pemuda Baja. Hasil perhitungan dengan menggukan Uji Regresi, menunjukkan nilai Y = 14.325,5 dengan meramalkan nilai X untuk tahun depan sebesar 2.870. Hal ini menunjukkan pengaruh yang signifikan antara faktur pajak yang tidak dapat dikreditkan dengan PPN terutang.
Peran Pengaruh Komite Dan Pengawas Terhadap Pengelolaan Dana Bos Di Sektor Sekolah Dasar Negeri PO Abas Sunarya; Meri Mayangsari; Eduard Hotman Purba
IJAcc Vol 2 No 2 (2021): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.292 KB) | DOI: 10.33050/jakbi.v2i2.1745

Abstract

Penelitian ini bertujuan untuk mengetahui pentingnya pengaruh peran komite dan pengawas terhadap pengelolaan dana BOS (Bantuan Operasional Sekolah) di sekolah dasar negeri. Dalam penelitian ini peneliti menggunakan metode kuantitatif. Sedangkan untuk responden penelitian adalah 158 orang guru yang mengajar di Sekolah Dasar di Kota Tangerang dan pengambilan sampelnya menggunakan rumus Slovin yang menghasilkan 115 responden. Teknik pengambilan sampel dilakukan dengan probability sampling. Data diperoleh dari data primer dengan menggunakan kuesioner, wawancara tidak terstruktur dan dokumentasi. Untuk analisis data, peneliti menggunakan regresi linier berganda dengan program SPSS versi 16.00. Hasil penelitian hipotesis menunjukkan bahwa variabel independen komite sekolah adalah 0,015
Analisis Perilaku Pengelolaan Keuangan UMKM Selama Pandemi COVID-19 Meri Mayang Sari; Desy Apriani; Nitia Inggarwati
IJAcc Vol 3 No 2 (2022): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.253 KB) | DOI: 10.33050/ijacc.v3i2.2389

Abstract

This study aims to determine the effect of financial literacy variables on the financial management behavior of SMEs. The research sample amounted to 100 respondents, namely MSMEs in the Kutabumi area. To obtain the data needed, the researcher distributed questionnaires to respondents using Partial Least Square (PLS) analysis and probability sampling method. This study shows that: (1) Financial literacy has no significant effect on the financial management behavior of MSMEs in the Kutabumi area during the COVID-19 pandemic, (2) MSME income in the Kutabumi area has a significant effect on MSME financial management behavior during the Covid-19 pandemic.
Sistem Informasi Monitoring Pembayaran Piutang Penjualan Berbasis Web Meri Mayang Sari; Tuti Nurhaeni; Abdul Musonip
IJAcc Vol 4 No 1 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (798.899 KB) | DOI: 10.33050/ijacc.v4i1.2667

Abstract

Progress and development of information technology occur quickly. This encourages business entities or companies to use information technology to support the development of employee performance to make it easier and more efficient. The application of information systems in various fields is now also widely used, one of which is in the field of accounting. However, not all companies have implemented a web-based information system, one example at PT. Sarana Anugerah Perdana. Problems that occur at PT. Sarana Anugerah Perdana is a credit payment monitoring system that still uses semi-computerization so that A.R staff have difficulty distinguishing which customer receivables are due or are due. Based on the background of the problem, the authors want to create a web-based monitoring system at PT. Sarana Anugerah Perdana. This research was conducted using the SWOT analysis method, system requirements elicitation and system design using UML (Unified Modeling Language) to visualize. In addition, the programming language used is PHP (Hypertext Preprocessor), database server with MySQL, sublime text 2, CodeIgniter framework and web server with XAMPP. With the existence of a system of monitoring the payment of accounts receivable, it can facilitate AR staff (Account Receivable) in monitoring customer receivables and also facilitate in making and producing payment reports and accurate accounts receivable.