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JURNAL AKUNTANSI DAN BISNIS
Published by Politeknik Pratama Kendal
ISSN : 28089022     EISSN : 27981789     DOI : https://doi.org/10.51903/jiab.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis adalah jurnal peer-review yang diterbitkan dua kali dalam setahun (Juni dan November) oleh LPPM Politeknik Pratama Kendal. Jurnal Akuntansi dan bisnis dimaksudkan sebagai jurnal untuk menerbitkan artikel yang melaporkan hasil penelitian dalam berbagai topik termasuk, namun tidak terbatas pada, bidang fungsional Internasional dan akuntansi keuangan; Akuntansi manajemen dan biaya; Pajak; Audit; Sistem informasi akuntansi; Pendidikan akuntansi; Akuntansi lingkungan dan sosial; Akuntansi untuk organisasi nirlaba; Akuntansi sektor publik; Tata kelola perusahaan: akuntansi / keuangan; Masalah etika dalam akuntansi dan pelaporan keuangan; Keuangan perusahaan; Investasi, derivatif; Perbankan; Pasar modal di negara berkembang
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 30 Documents
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SISTEM INFORMASI KEARSIPAN PADA NOTARIS & PPAT SULUH SEDYANTOMO, SH DENGAN METODE ALFRED Fuji Ali; Nur Azizah
Jurnal Akuntansi dan Bisnis Vol 1 No 1 (2021): Mei 2021 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (844.349 KB) | DOI: 10.51903/jiab.v1i1.7

Abstract

In the current era of globalization, science and technology are developing so rapidly, especially information technology. The human need for everything is demanded to be more efficient. For example, jobs that initially still used a lot of manual systems have now begun to switch to computerized systems. With a computerized process, any work will be easier to do. Every company, regardless of the type of business, definitely needs computer assistance. One of them is the type of notary service business.In the city of Semarang there are many notary service offices. Notary & PPAT SULUH SEDYANTOMO, SH is a PPAT notary having his address at Jalan Erlangga Barat VI No.13 RT 007/RW 004, Pleburan Village, South Semarang District, Semarang City which was established in 2002 until now. The duties and responsibilities of employees at the Notary & PPAT office of Suluh Sedyantomo, SH, include customer data, deed data collection, and finances, so that the admin and accounting departments are quite overwhelmed to handle it. With that many tasks, various problems arise, namely: 1) recording notarial data is less effective and efficient because it is still written by hand, 2) data collection on the cost of making the deed still uses a ledger so it is difficult to know the amount of costs up to date and there are often errors in calculations.For this reason, in order to overcome the existing problems, the author builds a document archive information system using the ALFRED method. This system is designed so that the registration process, dealing with relationships, and applying for a deed can be carried out swiftly without having to register them manually. The system developed is expected to serve faster deed making, namely with an automatic, efficient, and effective system.
SIMPLE ADDITIVE WEIGHTING UNTUK PENENTUAN PEMBERIAN INSENTIF KEPADA KARYAWAN TERBAIK DI PT. CAMPUS DATA MEDIA BERBASIS WEB MVC Febryantahanuji; Nanik Lestari
Jurnal Akuntansi dan Bisnis Vol 1 No 1 (2021): Mei 2021 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (823.526 KB) | DOI: 10.51903/jiab.v1i1.8

Abstract

This study aims to design the build of auto parts on the CV. Auto Mobilindo which aims to meet customer demand for a product in the form of the amount of inventory stored to anticipate customer demand and determine the minimum stock that must be met. The use of the market basket analysis (MBA) method is to determine what products are most often purchased by consumers. Market basket analysis is to analyze consumers by finding associations between different products that consumers place in their shopping baskets. This study selects objects in the automotive sector, CV Auto Mobilindo Batam, which is located at Komplek Nagoya 2000, JL. Comp. Business Center. Steel Hole. Batam City, Kep. Riau. Research results that can be used as decision making in meeting customer needs so that there is no excess or stock of goods in the warehouse. This study aims to apply the Simple Additive Weighting (SAW) method for selecting the best employees who are entitled to receive incentives. PT. Campus Data Media in selecting the best employees still uses Microsoft Excel in evaluating employee performance, so it requires a long process to report and recommend the best employees for each branch to HRD. In addition, the parameters used for employee assessment can be different for each branch. From the existing problems, a web-based decision support system MVC (Model View Controller) was made using the Simple Additive Weighting (SAW) method. The system development method uses the Research and Development (R&D) method with a sample of 64 employees to be assessed. The results of this study are expected to assist in determining the best employees to get incentives at PT. Media Data Campus.
RANCANG BANGUN APLIKASI PENGENDALIAN STOCK BARANG DENGAN METODE ECONOMIC ORDER QUANTITY (EOQ) (STUDI KASUS : UD. ZAM ZAM HERBAL BLORA) Hendri Rasminto; Nur Sahid
Jurnal Akuntansi dan Bisnis Vol 1 No 1 (2021): Mei 2021 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (701.332 KB) | DOI: 10.51903/jiab.v1i1.9

Abstract

Increasing technology is supported by adequate facilities and infrastructure, proving that now information has become a basic need in human life. In the current business development, both in industry and in trade, they compete with each other to seize the market. To meet customer demand for a product, especially at UD.Zam Zam Herbal Blora, usually a certain amount of inventory (Stock) is kept in anticipation of customer demand. At UD. Zam Zam Herbal Blora a number of supplies called stock that are stored often experience excess or shortage. Besides, the database is needed to make it easier to check the data of goods entering and leaving the warehouse to facilitate the work of the leadership. The use of the Economic Order Quantity (EOQ) method can help UD. Zam Zam Herbal Blora in determining the number of units ordered in order to achieve minimum ordering costs and inventory costs. The purpose of this research is to assist related companies in solving stock control problems as well as in making several reports that are given to the leadership.
SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAGANG DENGAN METODE FIFO Tantik Sumarlin; Violitta Demo Ham Crisdayanti
Jurnal Akuntansi dan Bisnis Vol 2 No 1 (2022): Mei 2022 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (644.758 KB) | DOI: 10.51903/jiab.v2i1.23

Abstract

Penelitian ini dilakukan di Apotek Balongsari Sehat yang terdapat di Balongsari, Pringapus Kabupaten Semarang. dalam pencatatan persediaan barang yang masih menggunakan cara manual yaitu dengan menulis data barang di buku besar. Pengelolaan persediaan barang dagang dengan cara manual, dapat menimbulkan kesalahan dalam perhitungan dan besar resiko terjadinya kehilangan data. Tujuan Metode yang digunakan dalam pencatatan persediaan barang dagang yaitu metode FIFO (first in first out), dimana penentuan persediaan didasarkan pada anggapan bahwa barang yang pertama kali masuk diasumsikan keluar pertama kali. Metode penelitian menggunakan R & D (Research and Development) yaitu metode penelitian yang digunakan untuk menghasilkan produk tertentu dan menguji keefektifan produk tersebut. Teknik pengumpulan data yang digunakan meliputi observasi (penelitian), wawancara terhadap objek penelitian dan studi dokumen melalui jurnal, gambar atau karya dari peneliti sebelumnya. Hasil penelitian adalah suatu sistem informasi akuntansi dengan metode FIFO yang di bangun menggunakan Visual Basic.Net. sistem membantu proses pencatatan persediaan barang dagang, mempermudah pembuatan laporan barang. Sistem memberikan fitur pencarian data, menghitung harga jual dengan ketentuan obat bebas 1,7% dan obat keras 2,5% dilakukan otomatis oleh sistem dan menggunakan data base MySQL serta memiliki 3 akses pengguna. Hasil angket validator internal 3,1 dan eksternal 3,2 Perbandingan kinerja sistem lama dan baru di tunjukan dari hasil penilaian angket sebesar 43,33% : 85,00%. Terdapat peningkatan kinerja sistem sebesar 41,67%, sehingga sistem baru tergolong dalam kategory sangat efektif
PERANCANGAN WEB SEBAGAI MEDIA PROMOSI DAN INFORMASI DI RAHAYU KORDEN KENDAL Adelia Permatasari; Ivah Narianti
Jurnal Akuntansi dan Bisnis Vol 1 No 1 (2021): Mei 2021 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.666 KB) | DOI: 10.51903/jiab.v1i1.71

Abstract

Rahayu Korden located in the village Pagersari RT 3 RW 1 Subdistrict Patean Kendal. Rahayu effort Korden founded in 2005 pioneered by Mr. and Mrs. Puji Rahayu Supandi. Rahayu Korden home industry engaged in the manufacture and sale of Korden. Excess Rahayu Korden is always put service and use of quality materials and prioritizing customer satisfaction. In spreading information and promotion Rahayu Korden using print media catalogs and billboards. However, for reaching a wider market, catalogs and billboards is inefficient because so many costs incurred if you want to cover a larger area.Overall it can be concluded that the researchers have successfully implemented design Rahayu Korden website with the address (url) www.rahayukorden.com to convey information quickly and clearly, the promotion of a broad range, and efficiency in the delivery of information and promotion. It can be seen from the results of the validation test has been done by expert that overall, the product website which has been developed by researchers in the category very well with a percentage of 92.3%. In addition, through field tests represented by 30 respondents can be concluded that, overall, the product website which has been developed by researchers in the category very well with a percentage of 80.83%
SISTEM INFORMASI MANAJEMEN MONITORING STOK PADA OUTLET PT. GLAXOSMITHKLINE SEMARANG BERBASIS WEB Widodo Wibisono; Poppy Fitrijanti Soeparan
Jurnal Akuntansi dan Bisnis Vol 1 No 1 (2021): Mei 2021 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (807.39 KB) | DOI: 10.51903/jiab.v1i1.72

Abstract

GlaxoSmithKline is an intermediary that transports products from manufacturers to retailers. After a product is produced by the factory, the product is sold to the distributor PT. GlaxoSmithKline namely PT. Anugerah Pharmindo Lestari (APL), PT. This APL will distribute to Minimarket Distributors, and distribute to Supermarkets, Hypermarkets. PT.GlaxoSmithKline assigned Sales Promotion Girl (SPG) and Merchandiser (MD) in supervising or monitoring stock at outlets.This study discusses the problems of the stock monitoring management information system owned by PT. GlaxoSmithKline Semarang. Stock monitoring management is an important problem faced by companies, especially supervision of developing outlets such as Indomaret and Alfamart. In meeting the smoothness of trade as well as the fulfillment of consumer demand, PT. GlaxoSmithKline should make every effort to establish stock availability at these outlets. In carrying out stock availability information, the technique used is still manual so that the company's performance is slow. Each outlet experiences stock changes from time to time, therefore a stock monitoring management information system is needed. The stock monitoring process is carried out by merchandisers who can move within the web network. This can make it easier for companies to monitor existing stock at outlets. This study tries to develop an information system for stock control and web-based prototype development. The development of a web-based prototype is expected to be able to carry out the stock control function including available goods, and out of stock (OOS) items at each outlet.Keywords: Information system, Stock monitoring, Web.
PENGARUH KOMITMEN KERJA, KEPUASAN KERJA DAN BUDAYA ORGANISASI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR Pratama Kholil Deskriyanto; Ratnaningrum
Jurnal Akuntansi dan Bisnis Vol 1 No 1 (2021): Mei 2021 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.658 KB) | DOI: 10.51903/jiab.v1i1.77

Abstract

This study aims to examine the effect of organizational commitment, job satisfaction and organizational culture on Organizational Citizenship Behavior The sampling technique uses purposive sampling. The population of this research is the employees of CV. Indonesia Live Sragen with the number of respondents as many as 50 Data analysis using multivariate regression. The results show that organizational commitment and organizational culture have positive effect on the Organizational Citizenship Behavior, where as the Job Satisfaction variable has no effect on the Organizational Citizenship Behavior.
SOCIAL MEDIA AUDIT, A NEW SCOPE FOR AUDITING Eni Endaryati; Vivi Kumalasari Subroto
Jurnal Akuntansi dan Bisnis Vol 1 No 2 (2021): Oktober 2021 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.978 KB) | DOI: 10.51903/jiab.v1i2.85

Abstract

The social media audit/assurance program aims to provide the management with the results of an assessment of the effectiveness of control over social media policies and processes in a company. Assurance program, this relates to audits that focus on operational effectiveness and how to monitor it and the effectiveness of strategies within the organization. Not only for the financial sector, audit activities can also be carried out for social media accounts. The term for this is a social media audit. The social media audit/assurance program aims to provide the management with the results of an assessment of the effectiveness of control over social media policies and processes in a company. The growing use of social media for entities/corporations can be used to create company publicity when someone finds an interesting story about the company in the online world. The existence of social media provides a new channel for companies to interact differently with consumers. If it is able to be utilized and managed properly, it can provide many positive impacts for the company. Social media can also be used as a media campaign that has a function as a strategic policy maker, which has various programs or policies that must be disseminated to the public. Keywords: social media audit, auditing, assurance program
SISTEM INFORMASI AKUNTANSI PERSEDIAAN GUNA PENGENDALIAN INTERNAL BERBASIS WEB Sri Wahyuning; Diana Aqnesia Rary
Jurnal Akuntansi dan Bisnis Vol 1 No 2 (2021): Oktober 2021 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (646.419 KB) | DOI: 10.51903/jiab.v1i2.87

Abstract

Perkembangan teknologi informasi telah mengalami kemajuan yang sangat pesat. Teknologi informasi menitik beratkan pada pengaturan sistem informasi dengan penggunaan komputer yang dapat memenuhi kebutuhan informasi disemua bidang usaha dengan sangat cepat, tepat waktu, relevan, dan akurat.salah satunya sistem informasi akuntansi persediaan yang membantu perusahaan untuk mengelola keluar masuknya persediaan barang lebih mudah dalam pengendalian internal atas persediaan, karena besar kecilnya persediaan sangat menentukan laba atau rugi perusahaan. Pada sistem yang digunakan saat ini pencatatan beban persediaan dan nilai persediaan tidak dicatat setiap terjadinya transaksi sehingga perusahaan mengalami kesulitan dalam pengendalian internal atas persediaan dan membutuhkan waktu yang lama dalam pengambilan keputusan. Berdasarkan permasalahan tersebut peneliti ingin mebuat sistem informasi akuntansi persediaan metode FIFO Perpetual berbasis web guna pengendalian internal atas persediaan, yang dapat membantu perusahaan dalam pengelolaan persediaan dan penyajian laporan yang lebih efektif dan efisien. Perpetual merupakan pencatatan persediaan yang dilakukakan secara up-to-date terhadap barang persediaan, selalu dilakukan setiap terjadinya perubahan nilai persediaan. FIFO merupakan metode penilaian persediaan dimana harga pokok dari barang yang pertama kali dibeli adalah yang akan diakui pertama kali sebagai harga pokok penjualan. Kata kunci : SIA, Akuntansi, Pengendalian Persediaan, FIFO, Perpetual
IMPLEMENTASI METODE VERTIKAL PADA SISTEM INFORMASI AKUNTANSI KEUANGAN DI BAGIAN KEUANGAN RSUD KENDAL Krishna Ayu Setya Arum; Ahmad Ashifuddin Aqham
Jurnal Akuntansi dan Bisnis Vol 1 No 2 (2021): Oktober 2021 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.122 KB) | DOI: 10.51903/jiab.v1i2.94

Abstract

Rumah Sakit Umum Daerah (RSUD) dr H Soewondo Kendal yang beralamatkan di Jalan Laut Nomor 21 Kendal adalah instansi yang bergerak di bidang kesehatan. Penelitian ini membahas permasalahan sistem informasi akuntansi yang dimiliki RSUD. Dalam pelaporan keuangan masih menggunakan sistem konvensional, yaitu setiap bulan harus merekap ke dalam buku besar. Laporan transaksi harian masih secara terpisah dan laporan tersebut sering bersifat kolektif, disampaikan pada akhir bulan, sehingga informasi tidak seperti yang diharapkan seperti total pendapatan dan total biaya. dengan kondisi yang seperti ini pimpinan mengalami kesulitan untuk mengetahui laporan tersebut dengan cepat dan relevan. Dengan melihat permasahalan seperti ini penulis akan mencoba untuk mengembangkan sistem informasi akuntansi untuk mengendalilan laporan keuangan dan pembangunan prototipe web.

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