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All Journal The Accounting Journal of Binaniaga FINANCIAL : JURNAL AKUNTANSI
Rizki Ahmad Fauzi
Universitas Binaniaga Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Process of analysis and design of income accounting information system (case study of PT. MARCI) Rizki Ahmad Fauzi; Darwin Marasi Purba
The Accounting Journal of Binaniaga Vol 6, No 1 (2021): June 2021
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v6i1.416

Abstract

Abstract: To increase the competitiveness of a company requires information, including accounting information. With a good accounting information system, it is hoped that the results of physical process efficiency, data updates and accuracy will be achieved. The system design methodology in making the system goes through the stages (1) System Survey (2) System Analysis (3) System Design (4) System Development (5) Testing (6) System Implementation (7) System maintenance. However, with limited time and funds, the researcher completed the research to the system design stage in the form of standard operating procedures (SOP). As for the conclusion, it was found that the work was still inconsistent (same work but implemented in different ways), recording errors, process delays and poor quality.The system design model that has been prepared by the researcher for the Income Accounting Information System of PT Marci consists of the following procedures: (1) order receipt (2) contract agreement (3) work process (4) billing (5) recording. Keywords: System design, accounting information system, PT MARCI 
PENGARUH DANA BAGI HASIL (DBH) PAJAK DAN BUKAN PAJAK TERHADAP ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PEMERINTAH KOTA BOGOR TAHUN 2010 – 2017 Darwin Marasi Purba; Yansen Siahaan; Rizki Ahmad Fauzi
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 6, No 1 (2020): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v6i1.131

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Dana Bagi Hasil Pajak dan bukan Pajak pada Anggaran Pendapatan dan Belanja Daerah di Pemerintah Kota Bogor - Jawa Barat. Populasi dalam penelitian ini adalah data Pendapatan Bagi Hasil Pajak Pemerintah Kota Bogor tahun 2010-2017. Metode analisis data menggunakan analisis statistik deskriptif, uji asumsi klasik dan regresi data panel yang diolah menggunakan program Eviews 7.2. Hasil penelitian ini menunjukkan bahwa dana bagi hasil pajak dan bukan pajak tidak memiliki pengaruh yang signifikan secara simultan pada Anggaran Pendapatan dan Belanja Daerah. Namun, hasil pengujian parsial menunjukkan bahwa Dana Bagi Hasil Pajak memiliki pengaruh signifikan sementara Dana Bagi Hasil bukan Pajak tidak memiliki pengaruh signifikan terhadap Anggaran Pendapatan dan Belanja Daerah di Pemerintah Kota Bogor.Kata kunci: dana bagi hasil pajak, anggaran pendapatan dan belanja daerah
Co-Authors Purba, Darwin Marasi Yansen Siahaan