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All Journal Worksheet : Jurnal Akuntansi
Ratna Dina Marviana
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Economics, Econometrics & Finance

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ANALISIS ALOKASI DANA DESA (ADD) TERHADAP PEMBANGUNAN DAN PEMBERDAYAAN MASYARAKAT DESA PAYA ITIK KECAMATAN GALANG KABUPATEN DELI SERDANG Ratna Dina Marviana; Novita Barus
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.v2i1.2619

Abstract

The Village Fund Allocation is a fund sourced from the Regency Regional Revenue and Expenditure Budget (APBD) which is allocated to the village government for the purpose of development and community empowerment. The purpose of this study is to find out how to manage the Village Fund Allocation in Paya Itik Village. This research was conducted due to the lack of transparency in the use of ADD so that the community did not participate in ADD funded activities. This research is expected to be useful for Paya Itik Village in an effort to improve the management of village fund allocations.The research method used is a qualitative approach with the research subject of Village Fund Allocation managers and the community. Data was collected by using observation, interview and documentation techniques. The techniques used in data analysis are data reduction, data presentation and conclusion drawing. The results showed that the planning and implementation of village fund allocation activities had been carried out as planned. Meanwhile, the Administration and Accountability of the Village Fund Allocation is still not optimal. Due to the transfer of duties by PTPKD and the delay in reporting accountability to the center. Meanwhile, accountability to the community has not been transparent because there are still many people who do not know the use of the Village Fund Allocation.
PENERAPAN RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PT. GELORA PERKASA Sintaria Sibarani; Ratna Dina Marviana
Worksheet : Jurnal Akuntansi Vol 1, No 1 (2021)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i1.1540

Abstract

Financial performance is a success achieved by a company which shows thefinancial condition of company in a certain periods. In assessing the financialperformance, financial ratio is one of analytic tools that can be used, which can bedone by comparing annual financial data on financial statement post. The resultwill show the achievement achieved by a company. This research aim to determinethe financial performance of PT. Gelora Perkasa in terms of liquidity, solvability,and probability ratios. The method uses in this research is descriptive method.Population of this research is the company financial report in 2016-2019. Thesample of this research is statement of financial position and income statementduring 2016-2019 period. Based on the results of data processing, the financialperformance of PT. Gelora Perkasa for current ratio, cash ratio, debt to asset ratio,debt to equity ratio, return on investment and return on equity ratio consecutively1,58 times, 0,30 times, 60,01%, 129,76%, 2,60%, and 4,77%. Based on the resultsof processing data, it is known that the financial performance of PT. GeloraPerkasa in terms of liquidity ratio which interpreted by current and cash ratio,solvability ratio which interpreted by debt to asset and debt to equality ratio,profitability ratio which interpreted by return on investment and return on equityare all not in a good condition.
PERANAN AUDIT INTERNAL TERHADAP KINERJA PERUSAHAAN PT. PERKEBUNAN NUSANTARA III KEBUN RAMBUTAN Maya Sartika Sinaga; Ratna Dina Marviana
Worksheet : Jurnal Akuntansi Vol 1, No 2 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i2.2120

Abstract

Internal auditors have an important role in a company, because the role of internal auditors has an effect on increasing company performance. The formulation of the problem in this study is how the role of internal audit on the company's performance at PT. Nusantara III Plantation Rambutan Plantation. The purpose of this study was to determine the role of internal audit on company performance at PT. Nusantara III Plantation Rambutan Plantation.The type of data in this study is qualitative data in the form of documents, explanations, and information. This study uses primary and secondary data sources. Primary data is in the form of interviews with the System and Certification Document Officer (DSS) and observation activities which will then be processed by the author, secondary data for example company organizational structure, company audit reports, company history. The data collection technique in this study is to conduct field research, namely visiting directly to the research site and by conducting library research, namely by reading sources such as books or literature related to research. The data analysis method used is the Descriptive Analysis Method. From the results of this study it can be concluded that the Role of Internal Audit on Company Performance at PT. Perkebunan Nusantara III Kebun Rambutan is to examine and assess efficiency and effectiveness in finance, operations, human resources, information technology with the aim of strengthening the governance system. To ensure the reliability of information, the implementation of internal audit is also in accordance with company standards, where the internal audit function is to provide follow-up advice to achieve company goals efficiently, effectively on audit findings.
ANALISIS SISTEM AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA CV. MJ PERFUME MEDAN Sri Indah Hartini; Ratna Dina Marviana; Zahari Zahari
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3464

Abstract

Observations made at CV. MJ Perfume Medan, there are various problems faced by the company inimplementing the sales accounting system and cash receipts system, so the implementation of the cashreceipts system sales accounting system requires several improvements so that it will be able to produceaccurate information, which will later be useful for company management in decision making. decision.The problem in this research is to analyze the systems and procedures for recording sales and cashreceipts applied by CV. MJ Perfume Medan. The type of research used is descriptive research, namely aresearch conducted by collecting, compiling, analyzing, and designing the existing accounting systemon the CV. MJ Perfume Medan.The results of the study concluded that the CV. MJ Perfume Medan hasrun a cash sales accounting system manually and it is still very simple. The cash sales system is goodenough. Documents used in the credit sales system on CV. MJ Perfume Medan, namely: order receiptrecords, sales invoices, travel documents and delivery of goods. While the accounting records used incredit sales include accounts receivable books, sales journals. In accounting records are still verysimple. Cash receipts accounting system on the CV. MJ Perfume Medan has been running well becausethe information from cash receipts activities can be adjusted to what is needed by the company'smanagement. This is supported by the procedure for recording cash receipts from sales used to recordcash receipts transactions.
Co-Authors Maya Sartika Sinaga Novita Barus Sintaria Sibarani Sri Indah Hartini Zahari Zahari