cover
Contact Name
Afridiwan Wirahadi Ahmad
Contact Email
jabeieditor@gmail.com
Phone
+6282386201462
Journal Mail Official
jabei@pnp.ac.id
Editorial Address
Kampus Politekinik Negeri Padang
Location
Kota padang,
Sumatera barat
INDONESIA
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI)
ISSN : 28299043     EISSN : -     DOI : -
Core Subject : Economy,
JABEI diterbitkan oleh Jurusan Akuntansi Politeknik Negeri Padang sebagai sarana publikasi hasil penelitian bidang Akuntansi, Bisnis dan Ekonomi. Jurnal ilmiah ini diterbitkan dua kali setiap tahunnya yaitu bulan Februari dan Agustus.
Articles 13 Documents
Search results for , issue "Vol. 2 No. 2 (2023): JABEI" : 13 Documents clear
Perhitungan, Pelaporan dan Pembayaran Pajak Hotel oleh Pardede Internasional Hotel Medan John Victori Harefa; Afridian Wirahadi Ahmad
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.167

Abstract

Cara pemerintah daerah dalam memperoleh dana untuk mengembangkan daerahnya dengan cara pengumpulan pajak. Hasil pajak yang dikumpulkan tersebut disatukan adalam APBD. Hal ini disadarkan karna Pajak merupakan penyumbang yang sangat besar dalam membiayai pengeluaran atau anggaran bagi penyelenggara pemerintahan dalam menjalankan pelayanan umum bagi masyarakat dan pembanguan daerah. pajak hote adalah Bentuk dari salah satu pajak yang pemungutanya dilakukan Pemerintah Daerah. Penelitian ini mempunyai tujuan mengetahui apakah pardede internasonal hotel telah mengikuti PERDA No 04 tahun 2011 di kota medan tentang tatacara perhitungan, pelaporan, dan pembayaran pajak. Penelitian mengunakan data bentuk primer dan sekunder. Pengolahan dengan metode kualitatif dengan pendekatan deduktif. Simpulannya adalah bahwa Pardede Internasional Hotel Medan Menghitung, Melaporan, dan Membayaran Pajak Hotelnya tepat waktu dan sesui dengan PERDA Kota Medan No. 04 Tahun 2011.
Meminimalisir Resiko Perubahan Valuta Asing Melalui Lindung Nilai (Hedging) Terhadap PT. Petrosea Tbk Sholahuddin Shariawi; Maria Yunita Tianar Br Panjaitan; Alfin Nathanael
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.187

Abstract

The Petrosea Tbk. (PTRO) is one of the most experienced multi-national companies in Indonesia. This company is engaged in mining contracting, construction, pawning and providing service contracts for supporting oil and gas (Oil and Gas) which have the aim of advancing activities in the ESG (Environment, social, governance) aspect as a decision on the sustainability of the Company. PT Petrosea Tbk. (PTRO) was established on February 21, 1972. The purpose of this study was to determine the effect of hedging on Derivative financial instruments in foreign currencies. This research was conducted by PT. Petrosea, Tbk by using a Research Method, namely a Descriptive Method which aims to find a solution to the problem being investigated through a description of the condition of the subject and object that occurs. which as stipulated in PSAK No.71 (2020, Tarko), Hedging is also carried out by several companies such as: PT. Sarana Infrasktur Indonesia & PT. Multi Infrastructure Facilities (2020, Ministry of Finance).From the results of research conducted on the company's analysis, it can be concluded that PT. Petrosea Tbk (PTRO) is transacting using foreign currency.
Faktor-Faktor Yang Mempengaruhi Kesiapan Kerja Mahasiswa Jurusan Akuntansi Politeknik Negeri Padang Putri Mutia Lestari; Anda Dwi Haryadi; Deddy Djefris
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.196

Abstract

This research was conducted to explain the factors that influence work readiness. This research was conducted on students of the Padang State Polytechnic Accounting Department who are actively studying from class 2019-2021. The research method used is quantitative method by collecting data using a questionnaire and measured using a Likert scale. The factors discussed in this study are abilities, role clarity and motivation. The theory used in this study is the theory of Tam and Utaut. The method of determining the sample using a purposive sampling method with a total sample of 209 respondents. The data analysis method used is multiple linear regression analysis. The results of this study indicate that the variables of ability, role clarity and motivation are factors that influence work readiness.

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