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All Journal REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN
Ayu Fitri Rosianie
Institut Teknologi dan Bisnis (ITB) Swadharma
Economics, Econometrics & Finance

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Journal : REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN

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ANALISIS LAPORAN KEUANGAN MENURUT PSAK 01 PADA PT METROPOLITAN KENTJANA TBK Ayu Fitri Rosianie; Edi Kurniawan
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 2, No 1 (2021): REMITTANCE JUNI 2021
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol2no1.198

Abstract

Financial statement analysis is used to determine the company's financial performance as a consideration in making decisions and evaluating the company's financial performance for the next period. However, the financial statements prepared by each company do not fully meet the applicable accounting standards and principles. For this reason, the accounting process requires Financial Accounting Standards (SAK) that contains guidelines for every transaction made by the company. This standard allows interested parties to interpret and compare its financial statements with other companies. PT Metropolitan Kentjana Tbk has been able to present information about the basis for preparing financial statements, providing information that has not been presented in the financial statements including displaying the general description of the company, accounting policies, and an overview of accounting policies, and others. This shows that the financial statements of PT Metropolitan Kentjana Tbk for the notes to the financial statements have met the existing standards. The financial statements presented by PT Metropolitan Kentjana Tbk have met the requirements in PSAK 01
SISTEM AKUNTANSI PENGGAJIAN PADA PT XYZ Ayu Fitri Rosianie; Evi Okli Lailani; Dimas Agung Ramadhan
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 2 (2022): REMITTANCE DESEMBER 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no2.269

Abstract

The company's success can be determined by the company's ability to manage its resources, especially human resources. For the achievements and services provided by employees to the company, compensation is needed which is paid by the organization to employees as a form of remuneration for performance. In providing services or salaries to employees, each company has a payroll system that applies to assist the payroll process. To overcome the existence of errors and irregularities in the calculation of salaries, it is necessary to create a payroll system. The type of research used is descriptive analysis with qualitative methods. Research conducted at PT. XYZ. Data collection methods in this study are interview, observation, and documentation methods. The results of this study state that process of the system of accounting payroll at PT. XYZ is running well but it is still simple and manual, some of the necessary data and documents are recorded manually and the process of handing over salaries to several employees is in cash.Kesuksesan perusahaan dapat ditentukan dengan kemampuan perusahaan dalam mengelola sumber daya yang dimiliki, terutama sumber daya manusia. Atas pencapaian dan jasa yang diberikan karyawan kepada perusahaan dibutuhkan suatu kompensasi yang dibayarkan oleh organisasi kepada pegawai sebagai bentuk balas jasa atas kinerja. Dalam pemberian jasa atau gaji kepada karyawan setiap perusahaan memiliki mekanisme sistem penggajian yang berlaku secara umum guna membantu proses penggajian. Untuk mengatasi adanya kesalahan dan penyimpangan dalam perhitungan gaji maka perlu dibuat sistem penggajian. Jenis penelitian yang digunakan adalah analisis deskriptif dengan metode kualitatif. Penelitian dilaksanakan di PT. XYZ. Metode pengumpulan data pada penelitian ini adalah metode wawancara, observasi, dan dokumentasi. Hasil penelitian ini menyatakan bahwa proses sistem akuntansi penggajian karyawan pada PT. XYZ berjalan dengan baik akan tetapi masih bersifat sederhana dan manual, beberapa data dan dokumen yang diperlukan dicatat secara manual serta proses penyerahan gaji kepada beberapa karyawan adalah secara tunai.
Co-Authors Dimas Agung Ramadhan Edi Kurniawan Evi Okli Lailani