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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Minda Baharu
Anjelina Anjelina
Politeknik Negeri Batam
Economics, Econometrics & Finance Other

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

 1 
Acceptance Procedure and Storage of Goods Inventory at Swiss-Belhotel Harbour Bay Batam Anjelina Anjelina; Muhammad Amri
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307256

Abstract

The final task is done in Store Keeper Swiss-Belhotel Harbour Bay Batam. The company is engaged in hotel services and pariwisata.Penelitian aims to determine how the application procedure goods receipt and storage of supplies made by Swiss-Belhotel Harbour Bay. What is the cause of the acceptance procedures and storage of supplies were inadequate, and how the solutions to overcome them. The method used in this study were interviews with those involved in the reception and storage of goods procedure to fix the flowchart. The evaluation of the reception and storage procedures are good enough, it's just still a lack of employees in the department storage/ warehouse and separation of functions between departments Receiving and Store Keeper that there are functions for control duties effectively in the work.
Preparing and Reporting Income Tax Anjelina Anjelina; Kisah Naomi Claudia Sitorus
Journal of Applied Accounting and Taxation Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1306786

Abstract

The purpose of the study is to know and understand the preparation, paying, and reporting of Income Tax Article 23 on the use of services. The survey results revealed that the withholding and tax calculations performed by sample company has been in accordance with provisions contained in UU No. 36 of 2008 and Peraturan Menteri Keuangan Republik Indonesia Nomor 141/PMK.03/2015, but there is a difference between the period of preparation withholding tax (PPh) and payment transactions of the company. There is a difference that occurs due to inaccuracy withholding taxes. This led to a tax credit or the amount of tax payments paid a period is greater than the amount that should have been by company.
Kompetensi Lulusan Mahasiswa Akuntansi Menghadapi Era Industri 4.0 Mega Mayasari; Anjelina Anjelina; Irsutami Irsutami
Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.473 KB) | DOI: 10.30871/jaat.v5i1.1884

Abstract

Penelitian ini bertujuan untuk mengetahui apakah sertifikasi kompetensi yang selama ini diperoleh mahasiswa di jenjang perkuliahan akan digunakan di dunia kerja/industri. Penelitian ini juga ingin mengetahui persepsi industri terkait dengan skill mahasiswa Akuntansi Politeknik Negeri Batam yang telah bekerja di industri, dan mengetahui skill yang diperlukan lulusan mahasiswa Akuntansi agar dapat bersaing di Era Industri 4.0. Sampel dari penelitian ini adalah Bagian HRD/atasan langsung mahasiswa Prodi Akuntansi dan Prodi Akuntansi Manajerial Politeknik Negeri Batam yang telah magang atau bekerja. Penelitian ini merupakan penelitian deskriptif kuantitatif. Hasil dari penelitian ini menunjukkan bahwa Sertifikasi kompetensi yang selama ini diadakan oleh jurusan manajemen bisnis ternyata memang dibutuhkan di dunia kerja yaitu sertifikasi SAP, TUK, MYOB. Persepsi industri terkait dengan skill mahasiswa Akuntansi Politeknik Negeri Batam skill yang sudah dimiliki adalah pembelajaran yang aktif dan strategis, berpikir analitis dan inovatif, skill kemampuan analitis dan daya pikir kritis, skill kreativitas, originalitas dan inisiatif, skill kecerdasan emosional, kemampuan memecahkan masalah yang sulit dan skill logika penyelesaian masalah, reasoning dan penuh ide. kemampuan analisis sistem dan evaluasi. kepemimpinan dan kemampuan memberikan pengaruh kepada lingkungan sosial dan kemampuan programming dan teknologi desain. Skill yang diperlukan lulusan mahasiswa Akuntansi agar dapat bersaing di Era Industri 4.0 hasil perangkingan industri adalah skill pembelajaran yang aktif dan strategis skill berpikir analitis dan inovatif, skill kreativitas, originalitas, dan inisiatif, skill kemampuan programming dan teknologi desain, skill kecerdasan emosional, skill logika penyelesaian masalah, reasoning, dan penuh ide, skill kepemimpinan dan kemampuan memberikan pengaruh kepada lingkungan sosial, skill kemampuan memecahkan masalah yang sulit, skill kemampuan analisis sistem dan evaluasi dan skill kemampuan analitis dan daya pikir kritis.
Co-Authors Afriyanti Hasanah Hanny Oktaria Irsutami Irsutami Kisah Naomi Claudia Sitorus Mayasari, Mega Muhammad Amri Muhammad Zaenuddin Muslim Ansori Riri Zelmiyanti Seto Sulaksono Adi Wibowo Vina Kholisa Dinuka Winanda Wahana Warga Dalam