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All Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Expensive: Jurnal Akuntansi dan Keuangan
Rahmah Sudana Siregar
Universitas Islam Negeri Sumatera Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Penerapan Akuntansi Pertanggungjawaban Dalam Menilai Kinerja Bidang Perdagangan Dalam Negeri Pada Kegiatan Penerbitan Surat Izin Usaha Perdagangan (SIUP) Minuman Beralkohol (Studi Kasus Dinas Perindustrian dan Perdagangan Sumatera Utara) Rahmah Sudana Siregar; Juliana Nasution
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 1 (2022): November 2021 - Mei 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i1.9766

Abstract

ABSTRACTIn every activity carried out by an organization, be it a company or agency, there needs to be accountability in terms of reporting. This accountability aims to see whether the activities carried out have achieved the goals or targets achieved. So that the implementation of this responsibility can also be seen from how much budget is poured for an activity and how the budget is realized. The comparison between the budget and its realization needs to be known in order to assess performance. So in this case, the purpose of this study is to find out how the implementation of budget accountability in the Issuance of Registration Business Permits (SIUP) in the Corporate Registration Business Institutional Section in the Domestic Trade Sector. This study uses qualitative research methods with interview and observation techniques. By looking at the accountability reports of related activities. From the results of this study, the implementation of budget accountability in related activities has been carried out properly by using a benchmark, namely the budget and its realization to assess the performance achieved. The achievement of physical performance reached 100% and the achievement between the budget and its realization reached 86%.Keywords: Accountability Accounting, Realization, Performance
Perbandingan Pemahaman Penyusunan Laporan Keuangan Usaha Kecil Menengah Berdasarkan SAK EMKM Rahmah Sudana Siregar; Ahmad Amin Dalimunthe; Nur Fadhilah Ahmad Hasibuan
Expensive: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2023): Januari
Publisher : Universitas Muhammadiyah Metro

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Abstract

The purpose of this study was to determine the understanding of the preparation of financial reports at Gajah Farhan Bakery and UD. Blessing. This study uses a qualitative method with a descriptive approach. The subjects in this study were the business actors of the Gajah Farhan Bakery and UD. Blessings as well as being the object of this research are the financial records of the two business actors. Based on the results of the study, it was shown that the understanding of the preparation of financial reports at Gajah Farhan Bakery's Earloaf Factory was not good, but at UD. The blessing of the understanding of business actors can be said to be good. The two business actors have made financial records but are not in accordance with SAK EMKM. Equation of financial records for the two business actors has also made financial records in the form of cash-in and cash-out bookkeeping as well as debt receipts, receivables and inventories. And the difference between the financial records of the two business actors lies in UD. It is a blessing that makes financial records of the balance sheet and profit and loss, but for the Elephant Earloaf Factory it does not make financial records of the balance sheet and profit and loss.
Co-Authors Ahmad Amin Dalimunthe Juliana Nasution Nur Fadhilah Ahmad Hasibuan