Nur Fadhillah Ahmad Hasibuan
Universitas Islam Negeri Sumatera Utara

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Sistem Informasi Akuntansi Penggajian Pegawai Pada Badan Kepegawaian Negara Kantor Regional VI Medan Muhammad Rifana; Nur Fadhillah Ahmad Hasibuan
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 1 No. 3 (2023): JULI: JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v1i3.500

Abstract

The purpose of this study is to find out and assess whether the implementation of Payroll Accounting Information System set at regional Office VI of the Medan State Personnel Agency (BKN) has been conducted effectively. The type of research used is Qualitative Descriptive Research, which focuses on payroll infprmasi system at Regional Office VI of The State Personnel Agency (BKN) Medan. Data collection techniques used are by interview method, and other supporting techniques are observation and documentation. The results of this study prove that the Accounting Information System with regard to payroll procedures at the Regional Office VI of the State Personnel Agency (BKN) Medan has been running effectively. Can be seen from the act of cheating that never happened in the office. And it is in accordance with the program that has been adjusted by the regulations set by the government, also has data on basic salaries, allowances and deductions issued by the Regional Office VI of the State Personnel Agency (BKN) Medan. Accounting information system in the form of attachment of parent salaries based on class in Regional Office VI of the State Personnel Agency (BKN) Medan has been easy to understand by the employees who receive salaries. Accounting recording used in the Payroll system at Regional Office VI of the State Personnel Agency (BKN) Medan is an account of Employee Salary Expenditure and Salary Cart (Salary Slip).
Analisis Faktor-Faktor Tunggakan Rekening Air Pada Perusahaan Daerah Air Minum (PDAM) Tirtanadi Provinsi Sumatera Utara: Studi Kasus pada PDAM Tirtanadi Cabang HM Yamin Aulia Ramadani Pane; Nur Fadhillah Ahmad Hasibuan
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 1 (2024): Februari : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v2i1.257

Abstract

PDAM Tirtanadi is a company that provides clean water services to the general public, especially residents of HM Yamin and the surrounding area. PDAM Tirtanadi runs its operations with profits from customers who use its services. However, due to the large number of customer arrears, especially at the HM Yamin branch, the income received by PDAM Tirtanadi is less. The aim of this research is to identify variables that have the potential to cause customer water account arrears at the Tirtanadi Regional Drinking Water Company (PDAM) HM Yamin Branch. This study uses qualitative descriptions. In addition, during the research process, this research was carried out through observations, interviews and interviews, and document analysis. The research results show that the factors that cause water bill arrears include; 1) Customer economics; 2) Water is not running; 3) Water quality; 4) Buried meters; 5) Customer behavior to delay payment; and 6) Usage soars.