Journal of Applied Accounting and Finance Science

PROCEDURE FOR COLLECTING RECEIVABLES IN SERVICE COMPANIES FERTILIZER DISTRIBUTION IN PANGKALAN BUN

2024-08-03T20:50:04+00:00

Receivables are mandatory bill paid by the buyer . The bill is rights that can be claimed by the company from
there is a transaction credit. Document supporting supporting data as evidence of its existence activity in a way
real. Due date is the predetermined time limit for payment and receipt. For the applicable time period according
to the work agreement. With a maturity of 30 days to 60 days. The aim of this final assignment is to describe
the process of collecting receivaables at fertilizer distributor companies to Kalimantan. A work agreement
incident exists agreement from second parties to implement something activity. By means of a transport
transporter service fertilizer PT. Hadiani Trans Abadi. This final project uses descriptive methods with primary
data, interviews and documentation.

THE DUAL ROLE OF WOMEN IN THE FAMILY ECONOMY FROM A FEMINISM AND ISLAMIC PERSPECTIVE

2024-04-29T08:43:07+00:00

In the current era of globalization, which is supported by advances in science and technology, there is no clarity about the boundaries of types of work for men and women. This condition encourages women to participate in expressing intellectual abilities and can help the family economy by working in the public sphere. Therefore, analyzing the dual role of women in the family has an impact on the economic aspect, impacts on family welfare, and how feminism and Islam see the dual role of women in the family economy. This research uses a literature study research method using Publish or Persih software and uses the keywords "dual role of women, feminism, Islamic perspective" from 2020 to 2024 as a database. The dual role of women can increase family income with additional sources of income. However, the impact of women's dual roles on family welfare is very diverse. Women who successfully perform dual roles may have a positive effect on their family's well-being by making additional financial contributions. Conversely, stress, burnout and inequality in the division of household duties may be caused by difficulties maintaining a balance between personal and work life. Feminism supports women's right to have a career, education, and financial control in the context of women's dual role in the family economy. On the other hand, a woman's dual role as a housekeeper and work

PPH 21 EMPLOYEES REPORTING MECHANISM AT PT BANGUN COMMERCIAL CROWN IN WEST KOTAWARINGIN

2024-04-29T09:01:18+00:00

Income Tax (PPh) article 21 is an income tax imposed on income in the form of salaries, wages, honoraria, allowances and other payments made by domestic individual taxpayers. Taxes have a very large role in generating domestic cash receipts in order to realize the continuity and improvement of national development. However, currently there are still many taxpayers who are still confused and even do not understand in calculating the amount of income tax from the salary they receive. From these problems, this research was made to build an application, namely "Application for Calculation of Income Tax Article 21 on Employee Payroll System". By using this application, the process of calculating ITA 21 tax on the employee payroll system can be done easily and automatically without errors such as manual calculations that allow errors, and to minimize errors in data management so that the information generated is faster and more accurate.

PETTY CASH MANAGEMENT PROCEDURES AT PT TIGA KEKUATAN UTAMA SURABAYA

2024-04-29T09:04:08+00:00

Cash is one type of fund that has a material impact on the running of a company's business and serves as a means of payment for operational needs. Because if there is no money in the company, the business will not run well. In order for the business to run smoothly, proper and efficient cash management is required in terms of cash procedures and recording. There are two types of cash that can be used in business: Petty cash and Large cash. What the author will research is petty cash, which is money used by companies that are relatively small and inefficient if paying by check. This study aims to identify and develop effective petty cash management procedures at PT Tiga Kekuatan Utama. The research method used involves literature study, interviews, and observations. The results showed deficiencies in current petty cash management practices, such as lack of transparency, lack of clear segregation of duties, and lack of adequate supervision. Based on these findings, that the existing petty cash at PT Tiga Kekuatan Utama is not in accordance with Mulyadi's (2017) opinion so that it is necessary to make standardized SOPs and the required forms.

EFFECT OF COMPANY GOVERNANCE ON REPUTATION OF SYARIAH BANKING IN INDONESIA PERIOD 2017-2022

2024-08-03T21:46:18+00:00

The purpose of this study is to present empirical data on the impact of corporate governance implementation,
namely the number of audit committees, sharia supervisory boards, board of directors, and commissioners, on
Indonesia's reputation for Islamic banking. This study uses sensus approaches for quantitative data collection.
The data utilized includes secondary data from each bank's annual report for the years 2017-2022 that is listed
in the Indonesian Banking Directory. Multiple linear regression data analysis methods using SPSS 20 software.
The study's findings demonstrate that the number of audit committees, sharia supervisory board of
commissioners, and board of directors has no bearing on the standing of Islamic banks.