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Journal : AMBITEK

Analisa Selisih Penjualan Dalam Sistem Informasi Akuntansi Pada PT Khing Guan Sidoarjo Herna Tobing; Aditya Bayu; Iman Supriadi
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi (AMBITEK) Vol 1 No 2 (2021): AMBITEK - Edisi Agustus 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.29 KB) | DOI: 10.56870/ambitek.v1i2.24

Abstract

This research was executed to analyze the purpose of the difference in the nominal amount of sales between the two accounting information systems that occurred at PT Khing Guan. The data used are secondary data collected from PT Khing Guan, research and other literature. Where this research method is a qualitative case study comparatively comparing two variables, namely system A and system B which are the accounting information system used at PT Khing Guan. The result of this groundwork is the rounding applied to the total product price excluding PPN in the system which results in a difference when the total of all products sold by PT Khing Guan results in a difference amongst the nominal value in system A and the nominal value in system B. Those result may appear as profit or loss. If the nominal amount in system A is smaller than in system B, then PT Khing Guan will experience an advantage. On the other hand, if the nominal value in system A is greater than that in system B, then PT Khing Guan will suffer a loss
Evaluasi Pengendalian Persediaan Terhadap Hasil Stock Opname Melalui Sistem Informasi Akuntansi Pada Gota Minimarket Gabinda Zahra; Iman Supriadi
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi (AMBITEK) Vol 1 No 2 (2021): AMBITEK - Edisi Agustus 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.611 KB) | DOI: 10.56870/ambitek.v1i2.25

Abstract

This study aims to evaluate inventory control on the results of stock opname through the Accounting Information System and to analyze the causes of the difference in stock at Gota Minimarket. In this study using a descriptive qualitative method with a case study approach to describe inventory control of the results of stock opname through the Accounting Information System. The primary data source is obtained by conducting interviews with managers, purchase order admins, goods receiving officers, and area coordinators. Meanwhile, secondary data is obtained through documentation, trough data collection related to merchandise inventory. The Accounting Information System applied by Gota Minimarket in controlling inventory is good enough. This is evident from all activities in its operations, in terms of ordering and purchasing goods, receiving goods, inputting goods, requesting goods to the mutation of warehouse goods that have been carried out through the Information System.However, employee negligence often occurs, causing a difference in stock opname.
Analisis Kode Etik Akuntan Dalam Penyajian Laporan Keuangan PT XYZ dewi ayu; Tiara Hadmanti; Iman Supriadi
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi (AMBITEK) Vol 1 No 2 (2021): AMBITEK - Edisi Agustus 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.232 KB) | DOI: 10.56870/ambitek.v1i2.26

Abstract

As one of the important pillars of the business sector is profession must have a high moral commitment and usually all of this is stated in the form of special rules that serve as guidelines for everyone who develops the profession concerned. The object of this research is the ethics of the accountant profession in the presentation of financial statements at PT XYZ which is company engaged in the construction sector. There are several problems faced by construction entrepreneurs during the current pandemic, such as intense business competition between entrepreneurs, presentation of financial statements that must be in accordance with the target of shareholders both internal and external to the company, to unstable sales results that sometimes go up and down. , and besides that there are many internal and external factors that can affect the company's profit. From these problems, this construction company also involved manipulation of financial statements by PT XYZ. Therefore, it is necessary to have ethics and strategies in the accounting profession that will be the right solution to overcome these problems that arise. This study uses descriptive qualitative research methods. The method used is descriptive qualitative approach with data analysis techniques, then this research results in the formulation of an effective and efficient professional ethics strategy to develop business in this construction sector. The alternative strategy formulated is the ethics of accountants in the presentation of financial statements that are appropriate and in accordance with the regulations currently in force.