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All Journal Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Dehasen Mengabdi Tractare Jurnal Ekonomi-Manajemen
Hidayah, Nenden Restu
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analysis of Accounting Treatment of Receivables at LP3I College Bengkulu Dila, Viana; Afriani, Sulisti; Hidayah, Nenden Restu
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1555

Abstract

This study aims to determine the suitability of presenting the accounting treatment of receivables at LP3I College Bengkulu. This type of research is qualitative descriptive, the data collection methods are direct observation, interviews, documentation, while the data analysis techniques used in qualitative descriptive analysis research are as a key instrument, data collection is carried out in a triangulation (combined) manner, data analysis is inductive, and the results of qualitative research emphasize meaning rather than generalization. The results of this research found that the presentation of the accounting treatment of receivables at LP3I College Bengkulu was still found to be lacking in several indicators that needed to be improved, namely 1.) income recognition: it would be better to follow Mulyadi's theory, because recognition at LP3I was not good or appropriate to use, 2.) allowance for losses on receivables: reserves for losses on receivables from LP3I were not carried out in a precise manner. inches in his recording, so it would be better to follow the theory according to Mulyadi.
Pemanfaatan Media Sosial Untuk Berjualan Bakso Secara Online Dona, Hesti Pestiko; Irwanto, Tito; Susena, Karona Cahya; Hidayah, Nenden Restu; Wijaya, Ermy
Jurnal Dehasen Mengabdi Vol 3 No 2 (2024): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v3i2.6267

Abstract

This service activity was carried out in Air Kelinsar village, Ulu Musi District, Empat Lawang Regency, South Sumatra. This activity aims to utilize social media for home meatball sellers in Air Kelinsar village. Previously, meatball sellers in Air Kelinsar village only sold or traded meatballs at home and waited for buyers to come. The aim of this service is so that traders can get more buyers. Traders can use the Cash on Delivery system, which is a form of financial transaction where payment is made after the goods are delivered and received by the consumer. With this system, meatball traders can post photos of their sales on Facebook and people in Air Kelinsar village can order via inbox or contact Meatball Sellers. then the meatball seller can deliver the order according to the orderer's address, so that people in Air Kelinsar village who don't have vehicles or whose homes are far from where the seller is can order the meatballs.
Analysis Of Accounting Information Systems For Cash Receipts And Disbursements At Family 24 Pagar Dewa Pharmacy, Bengkulu City Sai, Tunggalan; Wagini, Wagini; Hidayah, Nenden Restu
Tractare: Jurnal Ekonomi-Manajemen Vol 7 No 1 (2024): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62820/trt.v7i1.143

Abstract

The aim of this research is to analyze the accounting information system for cash receipts and disbursements at the Family 24 Pagar Dewa Pharmacy in Bengkulu City according to Mulyadi's theory (2019:379). The data analysis method is comparative descriptive analysis between the SIA theory of cash receipts and cash disbursements according to Mulyadi and the Family 24 Pagar Dewa Pharmacy, Bengkulu City. The results of the research show that the accounting information system for cash receipts and cash disbursements at the Family 24 Pagar Dewa Pharmacy, Bengkulu City includes: related functions, documents used, accounting records used and procedures that form the system. The cash receipt accounting information system at the Family 24 Pagar Dewa Pharmacy, Bengkulu City has a compatibility with the related functions and the network of procedures that form the system with the theory presented by Mulyadi, because at the Family 24 Pagar Dewa Pharmacy, Bengkulu City there is a cash receipt process and also functions related to receipts. cash but there is no delivery function. For the documents used, there are several documents that are not used by pharmacies because all transactions are carried out computerized. Likewise with recording, only making entries in the cash entry book. The accounting information system for cash disbursements at the Family 24 Pagar Dewa Pharmacy, Bengkulu City, there are conformities and discrepancies between Mulyadi's theory and what is carried out by the Family 24 Pagar Dewa Pharmacy, Bengkulu City. Conformity can be seen from the existing functions which are in accordance with Mulyadi's theory but there is no internal inspection function. The documents used are not in accordance with Mulyadi's theory because many documents are not made by pharmacies, such as requests for making checks and there is also no preparation of funds for disbursement of all cash disbursement transactions directly issued by the cashier or by the pharmacist and disbursement by transfer is carried out by the pharmacy owner
Analysis Of Calculation Of Cost Of Production Of Poached Egg Bakmi Using The Application Of The Full Costing Method In A Legiteat Noodle Business In Bengkulu City Holiza, Nipa; Susanti, Neri; Hidayah, Nenden Restu
Tractare: Jurnal Ekonomi-Manajemen Vol 7 No 1 (2024): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62820/trt.v7i1.144

Abstract

The aim of this research is to analyze the basic cost calculation analysis for the production of pouched egg noodles using the full costing method in the Legiteat Noodle Business in Bengkulu City. The analytical method used in this research is the descriptive method. The descriptive method is a form of research aimed at describing ongoing activities.The results of the study show that the calculation of the cost of production carried out by the Legiteat Noodle Business in Bengkulu City, the cost of production of pouched egg noodles per bowl is Rp. 7,705. Based on the full costing method, the cost of production of pouched egg noodles per bowl is Rp. 12,021. There is a difference in the calculation of the cost of production between the company's calculation and the full costing method. In the company method, the cost of raw materials and auxiliary materials is only calculated, while the full costing method makes a more detailed calculation by calculating all cost components, namely raw material costs, labor costs, factory overhead costs and non-production costs.
Analysis Of The Internal Control System Over Payroll And Wages At Pt.Roda Teknindo Purajayah Agustin, Ayu; Wagini, Wagini; Hidayah, Nenden Restu
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.6528

Abstract

The payroll and wage accounting system needs to be carried out control activities to ensure that the implementation of the payroll and wage system runs according to established standards, including at PT. Roda Teknindo Purajaya. This company has implemented internal control over the payroll and wage system. The research objective is to determine the internal control system over the payroll and wage system at PT. Roda Teknindo Purajaya. This research includes comparative descriptive research, which describes the actual characteristics and conditions of a research object by comparing the internal control system over payroll and wages carried out at PT. Roda Teknindo Purajaya with Mulyadi's theory. Data is collected by documentation and interview methods, while data analysis uses comparative analysis. The results showed that the internal control system over payroll and wages at PT. Roda Teknindo Purajaya was in accordance with Mulyadi's theory. First organization, there has been a strict separation of functional responsibilities between the payroll maker function and the finance function. Second, the authorization system, the employee appointment letter is signed by the main director, in order to avoid paying salaries to fictitious employees, as well as changes in employee salaries, both due to changes in rank, changes in salary and wage rates, and additional families are always based on the director's decision letter. In addition to the separation of responsibilities, it is known that all documents used are always authorized by the authorized person. Third, the recording procedure has included salary and wage rates in the attendance card and is checked for accuracy by the bookkeeping department. Fourth, healthy practices, that supervision has been carried out, compared and verified against attendance cards and employee income tax calculations. Thus it can be conveyed that the internal control system over the payroll and wage system at PT. Roda Teknindo Purajaya is in accordance with the theory by Mulyadi.
Co-Authors Ayu Agustin Dila, Viana Dona, Hesti Pestiko Holiza, Nipa Karona Cahya Susena, Karona Cahya Neri Susanti Sai, Tunggalan Sulisti Afriani, Sulisti Tito Irwanto, Tito Wagini Wagini, Wagini Wijaya, Ermy