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This Author published in this journals
All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Accounting and Finance Management (JAFM)
Zulhendra Zulhendra
Akademi Akuntansi Indonesia Padang
Economics, Econometrics & Finance

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Petty Cash Accounting Analysis on CV Min Java Farm Zulhendra Zulhendra; Reski Nofrialdi
Journal of Accounting and Finance Management Vol. 3 No. 1 (2022): Journal of Accounting and Finance Management (March-April 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.836 KB) | DOI: 10.38035/jafm.v3i1.103

Abstract

The purpose of this study was to determine the management and accounting treatment of petty cash on CV. Min Java Farm. This research is located at Bukit Apit, Kenagarian Sungai Talang, Guguak District, 50 City Regency, West Sumatra. This research was conducted by direct observation using interview and documentation techniques. The data analysis technique used in this study is descriptive qualitative, the results of this study show the results of the petty cash accounting analysis are going well and in accordance with the applicable PSAK, in addition to the transaction process for disbursing petty cash funds, using petty cash funds, and replenishing cash funds. Minor activities have been carried out with the use of documents and in accordance with established procedures
Analysis of Accounts Receivable Turnover at PT. The Core of Sumatran Success in 2021 Zulhendra Zulhendra; Lady Novica
Dinasti International Journal of Economics, Finance & Accounting Vol 2 No 4 (2021): Dinasti International Journal of Economics, Finance & Accounting (September - Oct
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i4.1371

Abstract

This study aims to analyze how big the level of receivables turnover on sales made by PT. Inti Sukses Sumatera in 2021. In the midst of intense business competition, companies are required to be able to achieve market position, so companies need to carry out a credit sales strategy, so that the number of sales increases. Receivables in general can be defined as claims or arising from the sale of goods or services on credit with a predetermined period of time as a result of credit sales. Receivables are a type of current asset listed on the balance sheet. Receivables can be potential if managed properly but otherwise will be a risk if not managed properly. The research method used is descriptive quantitative method, namely research that uses numerical data (numbers), which is then processed and analyzed to draw conclusions. Data collection techniques used are interviews and documentation. From this data is analyzed using ratio analysis, especially those related to receivables turnover rate, receivable collection period, arrears ratio and billing ratio. The results of the study are: (1) The ratio of the receivables turnover rate of PT. Inti Sukses Sumatera during the first semester of 2021 was 8 times and the second semester decreased to 7 times, so that the collection made by management is considered successful, (2) in the first semester the average collection period of receivables is 43 days in the first six months of the year. 2021. In the second semester the average collection of receivables at PT Inti Sukses Sumatra during 2021 is slower to 52 days, so it can be said that the company is able to collect on time, (3) that the ratio of arrears is 1.180% in the first semester and second semester of 0.97%. Arrears of more than 1% occur in the first semester and can harm the company because the funds that should be revolving will remain embedded in receivables, (4) the above collection ratio in the first six months of 2021 is 98.83 and 99.04% in the second semester . So that the company is able to do well in collecting receivables.
Co-Authors Bunga Riska Amalia Lady Novica Nilam Sekar Sari Reski Nofrialdi