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INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (702.954 KB) | DOI: 10.26618/inv.v2i1.3190


The purpose of this research was to know how accounting system for contract expired claims at AJB Bumiputera 1912 Branch Office of Ujung Tanah Makassar, contraints in the system of accounting for contract expired claims and efforts made to overcome the obstacles faced. The type and design in this study used a descritive qualitative type, namely knowing, explaining and describing the accounting system for contract expired claims in AJB Bumiputera 1912 Branch Office of Ujung Tanah Makassar. The program payment of claims through centralization. Finance Department pays immediately to the bank account of the policy holder or recipient of insurance benefit. Recording system payment of contract expiration claim using a computerized system The result showed that accounting system of contract expired claims already has accounting records accordance to their needs. It can be seen that the fractions has worked according to their duties. While the problems that are experienced in the accounting system for contract expired claims, are: lack of supervision on customer premium payments, where there are some customers who are negligent in carrying out their obligations in paying insurance premiums which result in the payment of contract expired claims not due. For this reason, it is necessary to review the system used so that the documents used are in accordance with the needs, and there is no abuse, fraud and the results can be more effective. The efforts to overcome the obstacles in the accounting system for contract expired claims are that the KUAK section (Head of Administrative and Finance Unit) conducts a routine check of premium payment receipts to avoid paying out-of-contract expired claims and sending an official notification letter from the company to the customer that the contract period will expire.
Performance Analysis of Financial Statements on CV. SAM in Gowa District Muhammad Asir; Siswati Rachman; Nur Fadny Yuliani
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6710


The purpose of the research is to determine the financial performance of CV. SAM in Gowa Regency is seen from the liquidity ratio, solvency ratio, activity ratio and profitability ratio. SAM in Gowa Regency with the use of financial ratio analysis. The data used in this study is primary data in the form of financial statement information consisting of Balance Sheet and Income Statements for the last three accounting periods, 2018, 2019 and 2020. The data collection techniques used in documentation research are financial statement data consisting of balance sheets and reports Profit and Loss for the 2018 Period, 2019, and 2020. The data analysis method used in this research is qualitative and quantitative analysis. Calculating financial ratios is then explained in informative sentences. The results show that the financial condition of CV. Gowa Regency SAM during 2018 to 2020 is classified as good. This is due to the ability and good management performance, especially in receivables turnover, the ability to achieve sales turnover targets, foresight to increase the stock of merchandise inventory. 
Analisa Faktor Penentu Harga Jual Pada PT. Sumber Sentuhan Emas Siswati Rachman; Nur Fadny Yuliani; Imran Tahalua
Jurnal Mirai Management Vol 7, No 3 (2022)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v7i2.2641


Abstrak Penelitian ini bertujuan untuk mengetahui proses dan metode penentuan harga jual rumah pada PT Sumber Sentuhan Emas. Jenis penelitian yang digunakan adalah deksriptif kuantitatif yaitu penulisan menggambarkan hasil observasi dan menganalisa data-data yang diperoleh dilapangan. Penulisan tugas akhir ini merupakan hasil penelitian yang dilakukan pada bulan Juni sampai Juli 2022. Setelah melakukan analisa dan pembahasan masalah, penulis memperoleh kesimpulan bahwa pada PT Sumber Sentuhan emas, adapun proses penentu harga jual rumah dihitung berdasarkan biaya bahan baku, biaya tenaga kerja langsung dan biaya overhead untuk tipe 60 adalah Rp. 614.353.208,5 dan tipe 75 adalah Rp. 916.359.305,00. Sedangkan metode penentu harga jual rumah yang dihitung berdasarkan metode harga jual normal maka diperoleh harga jual sebesar Rp. 814.353.208,5 untuk tipe 60 dan Rp. 1.266.359.305,00 untuk tipe 75. Sedangkan untuk metode cost plus pricing diperoleh harga jual rumah sebesar Rp. 921.529.812,75 untuk tipe 60 dan Rp. 1.374.538.957,5 untuk tipe 75. Kata Kunci: Harga jual. Harga pokok produksi. Cost plus pricing