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Evaluasi Pengelolaan Aset tetap pada Dinasa Pendidikan Provinsi Sumatera Utara Arrandha Meida Lubis; Nur Fadhilah Ahmad Hasibuan
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Aset tetap merupakan salah satu faktor yang paling strategis dalam pengelolaan keuangan. Keberadaan aset tetap sangat mempengaruhi kelancaran roda pemerintahan dan pembangunan. Oleh sebab itu, pengelolaan Aset/barang harus memiliki sistem pengelolaan yang handal dan harus dilaksanakan dengan baik. Tujuan penelitian ini yaitu untuk mengetahui Sistem dan Prosedur Akuntansi Aset Tetap Pada Dinas Pendidikan Provinsi Sumatera Utara. Penelitian ini menggunakan metode kualitatif. Hasil penelitian menunjukan sistem pengelolaan aset tetap pada Dinas Pendidikan Provinsi Sumatera Utara sebagian besar telah dilaksanakan dengan baik,seperti pengelolaan perenanaan ,penerimaan,penatausahaan,pengamanan dan pemeliharaan serta penghapusan. namun masih terdapat beberapa prosedur yang belum terlaksana dengan baik seperti masih terdapat aset yang tidak digunakan sesuai tugas dan fungsi serta tidak dilakukannya pemanfaatan dalam bentuk apapun di Dinas Pendidikan Provinsi Sumatera Utara.
EFEKTIVITAS DAN EFISIENSI APLIKASI PEMBAYARAN TAGIHAN TERHADAP PENDAPATAN BULANAN INDIHOME PADA PT.TELEKOMUNIKASI,TBK WITEL MEDAN Haura Novira Cahyani; Nur Fadhilah Ahmad Hasibuan
Worksheet : Jurnal Akuntansi Vol 2, No 1 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i1.2617

Abstract

Payment of receivables collection at PT. Telekomunikasi Indonesia (IndiHome) has a payment system that follows the times. Payment Collection is one part of the company that is in charge of processing monitoring and billing data for consumers who are negligent in making payments and making reports on billing evidence, reports of consumer internet disturbances and then input into the data system which will later be seen by the regional. This study aims to see which is more effective and efficient between cash payments and non-cash payments (digital). This study uses qualitative methods with primay data types. Based on the research results, IndiHome payment transactions, both cash and non-cash, have their respective advantages and disadvantages. IndiHome payments in cash can be said to be effective because customers get payment receipts in detail, clearly and transparently. However, cash payments cannot be said to be efficient because it uses such a long process. One of them is that customers have to come and queue to pay monthly for IndiHome and this can take a long time, requires energy and money. In contrast to non- cash payments (digital). Non-effective payments have not been said to be effective because of frequent errors in making payments such as different bills, bills that do not appear, and excess payments. However, for the efficiency of digital payments, it is said to be quite efficient because the payment process is quite easy and fast. Digital payments can be made anywhere and anytime.
EFEKTIVITAS ANGGARAN PENDAPATAN DAN REALISASI ANGGARAN (APBDES) DESA PERSATUAN PULAU RAKYAT TUA KABUPATEN ASAHAN Sri Ayu Purnama Ningsih; Nur Fadhilah Ahmad Hasibuan
Worksheet : Jurnal Akuntansi Vol 2, No 1 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i1.2614

Abstract

This study aims to determine the level of effectiveness of the use of the revenue budget and budget realization (APBDes) in the unitary island village of the old people, Asahan district. This research uses descriptive quantitative research with secondary data type. Where data can be measured or calculated directly in the form of information or explanation expressed in numbers or in the form of numbers. Using reduction research techniques, interviews and documentation. Based on the results of the study, it can be concluded that the effectiveness of the revenue budget in Unity Pulau Rakyat Tua Village, Asahan Regency from 2019 to 2021 has reached the target and the percentage can be said to be overall good. in 2019-2021 the expenditure realization funds have not reached the set spending targets so that the criteria are said to be ineffective, said to be ineffective because of the lack of achievement in the spending targets that have been set in the Pulau Rakyat Tua Unity Village, Asahan Regency.
PERANAN UNIT PAYMENT COLLECTION DALAM MELAKUKAN PENAGIHAN PIUTANG INDIHOME PT. TELEKOMUNIKASI INDONESIA, Tbk WITEL MEDAN Nurhidayah Nurhidayah; Nur Fadhilah Ahmad Hasibuan
Worksheet : Jurnal Akuntansi Vol 2, No 1 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i1.2609

Abstract

Payment Collection has an important role in PT. Telekomunikasi Indonesia, Tbk Witel Medan. Payment Collection has the authority to handle the collection of accounts receivable and cash income from Indihome customers. This unit is tasked with communicating with customers to remind them of their obligations in making payments for current month's bills and past due arrears. This study uses qualitative methods with primary data types. The results showed that the role of Payment Collection is very influential on the cash income of PT. Telekomunikasi Indonesia, Tbk Witel Medan. However, there are obstacles faced both from customers and from companies, such as network damage, customer data input errors and so on. Suggestions from the author for Payment Collection When providing information to customers, sales should adjust the information in accordance with applicable policies at Telkom so that there are no misunderstandings between marketing and billing, and reduce the level of customer complaints