Claim Missing Document
Check
Articles

Found 12 Documents
Search

AKUNTANSI PENJUALAN KREDIT DITINJAU DARI ASPEK KEPERILAKUAN PADA PT DWI SURYA PERKASA Nur Ainia; Purwanto
Ekomania Vol. 10 No. 1 (2023): Agustus 2023
Publisher : Ekomania

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to understand how the influence of the credit sales accounting system on behavioral aspects in the scope of attitudes, motivations and emotions at PT Dwi Surya Perkasa. The type of research that the author does is associative quantitative method research. Data collection was carried out in this study by using a questionnaire and respondents were required to answer all of them. The results of the research and the hypotheses developed by the researcher indicate that the behavioral aspects, attitudes and motivations have a positive and significant impact on the use of the credit sales accounting system, this is because the company has SOPs that work well on credit sales which are set as the basis for employees in doing work. . This research has been carried out using scientific procedures, but there are still many limitations, especially behavioral aspects that affect the application of the credit sales accounting system consisting of three variables of attitude, motivation and emotion, but there are still many other aspects that can affect the credit sales accounting system and sometimes the sample gives no answer. reflect the real situation.
The Position of Bills Of Lading in The Carriage of Goods at Sea Andrew, Febren; Purwanto; Hediati, Febri Noor
Jurnal Independent Vol. 12 No. 1 (2024): Jurnal Independent
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ji.v12i1.284

Abstract

ABSTRACT Legal rules for the transport of goods on an international scale are contained in three international conventions, namely The,Hague-Visby,Rules,1968, The Hamburg Rules 1978, and The,Rotterdam,Rules 2008. Meanwhile, on a national scale, they are regulated in the Criminal Code. In the activity of transporting documents used is a bill of lading or bill of lading. The bill of lading document used as the basis of this research is the bill of lading owned by PT. SPIL. The purpose of this study is of course to analyze documents for transporting goods such as bills of lading and explain the implications of issuing bills of lading belonging to PT. SPIL and the position of the bill of lading in agreements for the carriage of goods at sea in relation to the legal relations governing them. In addition to the location of the bill of lading which differs from each regulation, this also affects the legal consequences of issuing a bill of lading owned by PT. SPIL when viewed from legal regulations such as the Criminal Code, Criminal Code and the three international conventions and settlement of disputes that occur in the activity of transporting goods at sea. In carrying out the issuance of bills of lading, caution, accuracy and thoroughness are required. If you are not careful in issuing a bill of lading, it can lead to confusion.