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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Projemen UNIPA
Magdalena Samosir
Universitas Nusa Nipa Maumere
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Evaluasi Penerimaan Kas Terhadap Pendapatan Pada PT.Suryagita Nusaraya Cargo Cabang Maumere Emilianus Eo Kutu Goo; Maria Nona Dince; Walter Obon; Magdalena Samosir; Yoseph Darius Purnama Rangga
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1370

Abstract

An accounting information system is a collection of various resources, both human and equipment, which are specially designed to assist processing to convert financial data and other data into information. This study aims to determine whether the accounting information system for cash receipts for package delivery revenue at PT.Suryagita Nusaraya is adequate. The analytical method used is descriptive qualitative method. Research data obtained from interviews, observation and documentation. The results showed that the functions, documents, accounting records, and cash receipts accounting information system procedures were still inadequate. The existing functions are based on theory, but in carrying out their functions there is no separation of duties. The documents used are incomplete because the company did not make a packing slip. Accounting records and cash receipt procedures have been implemented properly. The results also show that the main elements of internal control that support the cash receipt process have not been implemented properly. Keywords: Accounting Information Systems, Cash Receipts
Trend Kinerja Keuangan Koperasi Kredit Simpan Pinjam : Perspektif Arus Kas Operasi (Studi pada Koperasi Primer di Puskopdit Swadaya Utama Maumere) Yosefina Andia Dekrita; Magdalena Samosir
Jurnal Projemen UNIPA Vol. 9 No. 3 (2022): September: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v9i3.37

Abstract

Penelitian ini bertujuan untuk untuk mengevaluasi trend kinerja keuangan koperasi kredit dengan menggunakan analisis arus kas pada lima koperasi kredit dibawah naungan Pusat Koperasi Kredit Swadaya Utama. Rancangan penelitian yang digunakan adalah penelitian metode deskriptif kuantitatif, dengan menjabarkan hasil analisis lima aspek rasio arus kas yaitu Rasio Arus Kas Operasi, Rasio Arus Kas terhadap Bunga, Rasio Pengeluaran Modal, Rasio Total Hutang dan Rasio Arus Kas terhadap Laba Bersih dari tahun 2016 – 2020. Selanjutnya untuk mengevaluasi trend kinerja keuangan koperasi kredit digunakan analisis trend garis lurus dengan metode kuadrat kecil ( least square). Hasil penelitian menunjukan rata-rata rasio arus kas operasi terhadap laba bersih rata-rata sebesar 112,5 dimana memiliki rasio lebih kecil dari 1 (AKOLB > 1). Kondisi ini berati rata-rata kinerja keuangan koperasi-koperasi tersebut berada pada kriteria baik dan dan sejak tahun 2016 – 2018 kecenderungan menurun atau trend negatif, namun pada tahun 2019 - 2020 kecenderungan meningkat atau trend positif
Co-Authors Emilianus Eo Kutu Goo Maria Nona Dince Walter Obon Yosefina Andia Dekrita Yoseph Darius Purnama Rangga