Journal of Applied Accounting and Finance Science

IMPLEMENTATION OF VAT SPT CALCULATIONS AND REPORTING (VALUE ADDED TAX) PERIOD DECEMBER 2020 AT PT. X

2024-02-05T00:54:06+00:00

Taxes are the largest source of income besides natural resources. One of the most important taxes is the Value
Added Tax (VAT). At PT. X who has been designated as a Taxable Entrepreneur (PKP) is legally obligated to
record, calculate and report the Periodic VAT SPT. The rate on VAT is 10% of the Basic Tax Imposition
(DPP). For its own reporting, the Directorate General of Taxes currently uses an online system, namely the EFaktur Program and WEB E- Faktur . PT. X in December has reported the Periodic VAT SPT and its status is
underpayment of Rp. 2,807,465. hereby PT. X has carried out its obligations to record, calculate, and report in
accordance with applicable laws.

DETERMINING THE COST OF RICE AND CORN SOLD AT UD BAROKAH MOJOKERTO

2024-02-05T05:01:14+00:00

This study aims to determine the calculation of cost of goods sold at UD Barokah. UD Barokah is a trading
company engaged in trading food staples such as rice and corn. This research uses data collection methods of
observation, interviews, documentation, and literature studies to obtain data on cost of goods sold at UD
Barokah. The type of data used is in the form of primary data and secondary data. The results of this study can
be concluded that the determination of the selling price at UD Barokah is not appropriate because there is no
determination of the cost of goods sold which can be used as a benchmark to determine the selling price and
predict profit/loss.

CASH RECEIVING AND CASH DISBURSEMENT PROCEDURES AT PRATAMA BADMINTON ACADEMY SURABAYA

2024-02-05T01:00:29+00:00

This study aims to determine the accounting system for cash receipts and cash disbursements at Pratama
Badminton Academy Surabaya. Pratama Badminton Academy Surabaya is a company engaged in the field of
sports services, especially in the field of badminton. The results of this study indicate that there are many
differences between the cash receipt accounting system and cash disbursement at Pratama Badminton
Academy Surabaya and in the opinion of Mulyadi (2016). Trap Function occurs in the accounting system of
cash receipts and disbursements that can occur fraud. Documents used are also still very simple and documents
are not archived properly so it is difficult to find them if needed

IMPLEMENTATION OF PPH ARTICLE 22 CALCULATIONS WITH THE GOVERNMENT TREASURER AT PT XYZ IN SURABAYA

2024-02-05T05:12:07+00:00

PT XYZ is a company engaged in retail trade specifically for electronic goods in buildings. In January-March
2018 there are transactions with Government Treasurers. For the transaction, PT XYZ is attached to Income
Tax article 22 Treasurer at a rate of 1.5% (one and a half percent) multiplied by the DPP. And in March the
Government Treasurer transaction was not included in income tax article 22 because there was an object
exception it was less than Rp. 2,000,000. 00

ACCOUNTING INFORMATION SYSTEM FOR HEROIN STEAM PLAYER INVENTORY AT CV ALAM RAYA BOGA

2024-02-05T00:39:11+00:00

The purpose of this final project is to find out whether the accounting information system for steaming layer
supplies at CV Alam Raya Boga Surabaya has gone well or not. The method of collecting data on this task is
to conduct interviews with the personnel who work to produce steamed layer documents. The results of this
final assignment show that the accounting information system for steaming layer supplies is not as it should
be. This mismatch is due to improper handling of the steamer by the frontliner. Where after the heroine steamed
layer comes and is ready for sale to consumers. The frontliner immediately took the heroine steamed stock
from the warehouse without writing down the number of mutations issued from the warehouse. So that it
always results in frequent differences when closing shift calculations.

CASH EXPENDITURE ACCOUNTING SYSTEM IN PT NATURAL NUSANTARA SIDOARJO BRANCH

2024-02-05T01:06:15+00:00

Every company needs to implement the accounting system of cash expenditures, because the company can
monitor the activity of cash expenditures. PT Natural Nusantara Sidoarjo Branch applying their cash
expenditure accounting system that consists of elements that are closely intertwined, which is the document
that is used, the record that is used, the associated function. Accounting system cash expenditure on PT Natural
Nusantara divided into two categories, purchase of equipment & supplies and payment of employees things
that hinder its operations, which is part of the concurrent functions that can trigger the fraud and no internal
examiner is responsible in it

ANALYSIS OF INCOME RECOGNITION AT KARTINI SMP SURABAYA

2024-02-05T05:24:33+00:00

This study aims to determine the recognition of income in the financial administration section in a school
institution, private junior high school under the auspices of the Public Relations Foundation which is engaged
in educational services. To get the required data, the author conducted research at Kartini Middle School in
Surabaya. The type of research used is descriptive, by collecting, analyzing and documenting and explaining
data regarding income recognition. This research explains that how the income is recorded and recognized by
Kartini Middle School. The results showed that Kartini Middle School used both income recognition methods
namely cash basis and accrual basis.