Taufik, Haviz
JURNAL RISET AKUNTANSI JAMBI

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PENGEMBANGAN SISTEM INFORMASI AKUNTANSI TERINTEGRASI DI PERUSAHAAN YANG SEDANG BERTUMBUH (Studi Kasus Pada PT Molay Satrya Indonesia) Taufik, Haviz
JURNAL RISET AKUNTANSI JAMBI Vol 2 No 2 (2019): JURNAL RISET AKUNTANSI JAMBI
Publisher : JURNAL RISET AKUNTANSI JAMBI

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Abstract

The objective of this study is to obtain evidence regarding description of the accounting  information  system  and  problems  faced  by  PT  Molay  Satrya Indonesia,   to   analyze   steps   required   for   the   development   of   accounting information system that is integrated in the PT Molay Satrya Indonesia based on   Systems  Development  Life  Cycle  (SDLC), and  challenges  that  may  be encountered  in  the  development  of  integrated  accounting  information  system based on the  Systems Development Life Cycle (SDLC) method. The development method used in this research was Systems Development Life Cycle (SDLC). The study  has  been  done  in  two  stages  which  were  analysis  and  conceptual design. This research was used qualitative case study method with data collection. The  data  analysis  used  in  this  study     field  study,  which  were  included interviewing, observation, and documentation which has been analyzed using data reduction techniques, data presentation, and conclusion. Based on the results of data analysis, information systems owned by PT Molay Satrya Indonesia had not fully integrated between divisions. The next steps required in the development of an integrated accounting system at PT Molay Satrya Indonesia is to identify and evaluate design  alternatives  that  exist.  After  deciding  alternative designs,  PT Molay Satrya Indonesia to decide how to meet the needs of the system. There are three ways to do that is to buy the software, develop their own software, and outsourcing system. Challenges faced in the development of a system that is a challenge to human resources, investment, strategic business, technology infrastructure, and supervision and liability.
ANALISIS PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN ANGGARAN BERBASIS KINERJA PADA PEMERINTAH DAERAH KABUPATEN TANJUNG JABUNG BARAT Taufik, Haviz
JURNAL RISET AKUNTANSI JAMBI Vol 1 No 2 (2018): JURNAL RISET AKUNTANSI JAMBI
Publisher : JURNAL RISET AKUNTANSI JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jraj.v1i1.65

Abstract

The study this aims to analyze how the performance of local governmentdistrict of West Tanjung Jabung before and after implementation of performancebased budgeting. Measuring instrument used is a financial ratio analysis areaconsists of: self-sufficiency ratio, the dependency ratio, the degree ofdecentralization, effectiveness and efficiency of local revenue ratio, the ratio ofthe effectiveness and efficiency of local tax contribution and the degree of publicenterprises. The financial ratios have an important role in determining whether ornot the local government performance. The results show independence region ratio decreases, the dependencyratio increases, the degree of decentralization decreases, the ratio f effectivenessand efficiency of local tax revenue decline merngalami. Based on the analysis, itcan be concluded that the performance of the District government of WestTanjung Jabung after the application of performance-based budget is declining.
PENGEMBANGAN SISTEM INFORMASI AKUNTANSI TERINTEGRASI DI PERUSAHAAN YANG SEDANG BERTUMBUH (Studi Kasus Pada PT Molay Satrya Indonesia) Taufik, Haviz
JURNAL RISET AKUNTANSI JAMBI Vol 1 No 1 (2017): JURNAL RISET AKUNTANSI JAMBI
Publisher : JURNAL RISET AKUNTANSI JAMBI

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Abstract

  The objective of this study is to obtain evidence regarding description of the accounting information system and problems faced by PT Molay Satrya Indonesia, to analyze steps required for the development of accounting information system that is integrated in the PT Molay Satrya Indonesia based on  Systems Development Life Cycle (SDLC), and challenges that may be encountered in the development of integrated accounting information system based on the  Systems Development Life Cycle (SDLC) method. The development method used in this research was Systems Development Life Cycle (SDLC). The study has been done in two stages which were analysis and conceptual design. This research was used qualitative case study method with data collection. The data analysis used in this study  field study, which were included interviewing, observation, and documentation which has been analyzed using data reduction techniques, data presentation, and conclusion. Based on the results of data analysis, information systems owned by PT Molay Satrya Indonesia had not fully integrated between divisions. The next steps required in the development of an integrated accounting system at PT Molay Satrya Indonesia is to identify and evaluate design alternatives that exist. After deciding alternative designs, PT Molay Satrya Indonesia to decide how to meet the needs of the system. There are three ways to do that is to buy the software, develop their own software, and outsourcing system. Challenges faced in the development of a system that is a challenge to human resources, investment, strategic business, technology infrastructure, and supervision and liability.
ANALISIS PRO DAN KONTRA PENERAPAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013 TERHADAP USAHA MIKRO, KECIL DAN MENENGAH (UMKM) Taufik, Haviz
JURNAL RISET AKUNTANSI JAMBI Vol 2 No 1 (2018): JURNAL RISET AKUNTANSI JAMBI
Publisher : JURNAL RISET AKUNTANSI JAMBI

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Abstract

Tax is also the main source of state revenue, where taxes contribute more than 78% of total state income. The dominance of taxes as the main source of state revenue is no longer from the oil and gas sector, but rather focuses on tax revenues from the non-oil and gas sector because tax revenues from non-oil and gas sources will not run out or have an age limit and play a major role in national development. One of the tax revenues from the non-oil and gas sector is UMKM tax. In July 2013, the Government of Indonesia just issued a Government Regulation (PP) No. 46 which regulates the tax on Micro, Small and Medium Enterprises (UMKM). This tax aims to provide convenience to UMKM to calculate the tax due at the end of the year and is a final tax. Many pros and cons of the issuance of PP No. 46 of 2013, because there are some UMKM who feel disadvantaged and there are also those who benefit from the application of this PP. Therefore the author analyzes what are the advantages and disadvantages of applying PP No. 46 of 2013 on UMKM?  After analyzing these problems, the authors concluded that the application of Government Regulation No. 46 of 2013 caused more losses than profits for UMKM because there are still many UMKM that have net profits below 8% and will pay greater taxes, Imposing Income Tax at a rate of 1% based on the amount of turnover not in accordance with the principle of income tax, not in accordance with the provisions of article 25 paragraph (7) letter c of Law No. 36 of 2008 concerning Income Tax, can trigger the emergence of jealousy from other entrepreneurs, and not in accordance with the concept of justice in taxation because it does not reflect the ability to pay.