West Science Accounting and Finance

Payroll Accounting Information System Analysis on CV. Rindang Khatulistiwa Jember

Salsabila Fatimatuzzahro, Yulinartati, Ari Sita Nastiti — Thu, 07 Nov 2024 00:00:00 +0000

The purpose of this research is to find out an overview of the payroll accounting information system at CV. Shady Equatorial Jember. Starting from activities in the payroll system to reports generated from the payroll system. Data collection methods use observation, interviews and documentation. The data analysis technique used is a qualitative descriptive analysis technique, namely by describing the payroll accounting information system in the company including activities in the payroll system, documents used, related accounting records, reports produced and functions related to the system. payroll accounting information. Then it is analyzed whether the payroll accounting information system implemented in the company can increase effectiveness and efficiency in the payroll process. The research results show that the implementation of the payroll accounting information system at CV. Rindang Khatulistiwa Jember is still not effective, because in CV. Rindang Khatulistiwa Jember still uses a manual system.

Analysis of the Implementation of Murabahah Contracts on Gold Installment Products at Bank Syariah Indonesia

Riyatul Hasanah, Ari Sita Nastiti, Ibna Kamelia Fiel Afroh — Thu, 07 Nov 2024 00:00:00 +0000

The purpose of this study is to analyze the implementation of the murabahah contract on the gold installment product, and to find out whether the implementation of the murabahah contract on the gold installment product used is in accordance with PSAK 102. This study is a case study or field research (case study and field research). The results of this study are the implementation of the murabahah contract on the gold installment financing product at BSI KCP Jember Balung when customers buy gold from the bank, namely by paying in installments in advance for a period of time agreed upon by the customer and the bank and the recognition and measurement of murabahah financing at BSI are in accordance with PSAK 102, the presentation of Murabahah accounting at BSI is in accordance with PSAK 102 because it has been stated in the financial position report. The disclosure of Murabahah accounting is in accordance with PSAK 102 because in the BSI financial report, precisely in the BSI CALK, the total murabahah receivables, and the murabahah term, and the murabahah financing period have been disclosed.

Tax Understanding Factors, Equity Sensitivity and Love of the Money Attitudes On Taxpayer Perceptions Regarding Tax Evasion At KPP Pratama Jember

Adelia Aji Cahyandari, Gardina Aulin Nuha, Ahmad Syahfrudin Zulkarnaeni — Mon, 04 Nov 2024 00:00:00 +0000

According to the 2020 State of Tax Justice report, it was stated that Indonesia's position in cases of tax evasion by corporate and individual taxpayers is ranked fourth in Asia after China, India and Japan. The large number of tax evasion cases currently occurring have given rise to various perceptions. These various perceptions are influenced by various factors, including understanding of taxation, equity sensitivity and love of the money attitudes. This research aims to determine the factors of understanding taxation, equity sensitivity, and love of the money attitudes towards taxpayers' perceptions regarding tax evasion at KPP Pratama Jember. This research uses a quantitative approach, with the aim of testing hypotheses. The population in this study are individual taxpayers registered at KPP Pratama Jember. Sampling used purposive sampling. The results of this research show that understanding taxation and love of the money attitudes influence taxpayers' perceptions regarding tax evasion, while equity sensitivity does not influence taxpayers' perceptions regarding tax evasion.