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INDONESIA
Worksheet : Jurnal Akuntansi
Published by Universitas Dharmawangsa
ISSN : 28088557     EISSN : 28088573     DOI : https://doi.org/10.46576/wjs.v1i2
Core Subject : Economy,
Economics, Econometrics & Finance
Workhsheet adalah Jurnal Prodi Akuntansi yang ditertbitkan dan dikelola oleh Fakultas Ekonomi dan Bisnis Universitas Dharmawangsa (FEB UNDHAR). Jurnal ini diharapakan dapat menjadi alat informasi dan sosialisasi mengenai hasil-hasil penelitian yang mempunyai relevansi dengan : Akuntansi Keuangan Akuntansi Manajemen Akuntansi Pemerintahan Sistem Informasi Akuntansi Akuntansi Perpajakan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 46 Documents
 1   2   3   4   5 
PERANAN AUDIT OPERASIONAL DALAM MENUNJANG EFEKTIVITAS KINERJA PERUSAHAAN PADA PT JASA MARGA KUALANAMU TOL Ayu Lestari; Risuhendi Risuhendi
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.v1i1.1535

Abstract

In general, many companies have stopped operating because of this unable tomaintain the existence of the company. As well as service company in Indonesiawhich is engaged in the toll road services Bel Red which has very gooddevelopment. Company within carrying out its operational activites certainly haslong-term goals as well short term. Operational audit as part of to the functionimportant influence controls help managemen to measure and evaluate theactivities carried out and reduce their occurrence waste of resources used. Theformulation of the problem in this study is whether the audit is operational affectthe effectiveness of company performance at PT Jasa Marga Kualanamu Tol. Theperpose of this study is to find out what an audit is operational influence on theeffectiveness of company performance at PT Jasa Marga Kualanamu Tol. Whereis this research is a quantitative research using simple linear regression analisis.With the results of the study shows that partially operational audits influential insupporting the effectiveness of company performance at PT Jasa MargaKualanamu Tol. The effect of Operational Audit in support effectiveness of thecompany’s financial performance at PT Jasa Marga Kualanamu Tol 90% and therest is influenced by other factors not examined by 10%.
ANALISIS AKUNTANSI PERTANGGUNGJAWABAN PUSAT LABA GUNA ALAT PENILAIAN KINERJA MANAJER PT. PASIFIC MEDAN INDUSTRI Mekar Meilisa Amalia; Emma Syahfira
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.v1i2.2115

Abstract

Responsibility accounting requires each manager to be involved financially for his part, and to present performance reports in a timely manner by comparing actual results with planned. The purpose of this research is to identify and analyze the use of responsibility accounting in assessing the performance of profit center managers and to identify and analyze the factors causing the company's profit targets not to be achieved. This type of research is descriptive quantitative and the source of data used in this study is primary data in the form of financial statements and company accounting records, while secondary data in the form of company profiles.Data collection methods used in this research are interviews, literature study, and documentation. The data analysis technique used is a qualitative descriptive technique. The results showed that the use of profit center responsibility accounting in assessing the performance of managers at PT. Pacific Medan Industry is still not implemented optimally. It is known that there has been a large difference in losses between the realization and the budget from 2016 to 2020, which ranges from 2.04% to 25.14%. The financial manager is less careful in predicting the net profit so there is still a fairly large difference in losses. Factors causing not achieving the company's profit target include the existence of expenses that exceed the previously budgeted amount, including due to price increases.
ANALISIS PENERIMAAN DAN PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DI MASA PANDEMI COVID-19 PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH (BPPRD) UPT PPD MEDAN UTARA Suganda Suganda; Nurhayati Nurhayati
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.v2i1.2615

Abstract

Taxes are one of the government's greatest sources of revenue.  The covid-19 pandemic was an infectious disease that spread evenly and simultaneously around the world at the end of 2019. The tax consists of two types: central and regional taxes. The tax on motorized vehicles is a tax on the ownership of ones that are included in the county tax. The research method in this study is mixed research with a descriptive approach. Research shows that at the time of the covid-19 pandemic, more direct than online, the covid-19 pandemic effect on the tax realized motor vehicles did not significantly affect the north pppp-field's tax office and the realization of the CKB is still said to be effective and contribute well, And the effort done is done more than optimal by performing some programs such as the relaxing payment program and the self-knocking program (PMKP).
ANALISIS PEMBERIAN INSENTIF KARYAWAN DALAM UPAYA PENINGKATAN PIUTANG TERTAGIH PADA PT. RENALTI UTAMA MEDAN Megawaty Laiya; Mekar Meilisa Amalia
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.v2i1.2610

Abstract

In an effort to increase receivables collection, incentives are one of the important steps to take because with these incentives it is expected that sales and collectors will work professionally and be motivated to participate in minimizing bad debts. This study aims to determine the provision of employee incentives can increase the amount of receivables that can be billed at PT. Renalti Utama Medan. The type of data used in this research is quantitative data. Sources of data used are primary and secondary data obtained through interviews, observation and documentation. The data analysis technique used is descriptive analysis. The results of the study found that the incentives given to the collection team were quite large, this was seen from the amount of receivables collected in 2020 of Rp. 166,305.673 and in 2021 it is Rp. 159,495,339 and the amount of incentives in 2020 is Rp. 2,804,844.28 and in 2021 a significant increase of Rp. 6,803,742.22 even though the receivables collected decreased in 2021. These incentives play a role in the collection of receivables at PT. Renalti Utama Medan where the total receivables in 2020 are Rp 228,242,214 and collectibles are Rp 166,305.673, in 2021 the total receivables are Rp 246,914,642 and collectibles are Rp 159,495,339. When viewed from the receivables collectible in 2021, the amount decreased and was not significant compared to the previous year. And if it is related to receivables where in 2020 the total receivables are greater than in 2021, it can be concluded that there has been an increase in the total amount of receivables collection because it will be easier to collect them. This has an impact on increasing the incentives provided.
PENGARUH PENGELOLAAN LAPORAN KEUANGAN TERHADAP EFEKTIVITAS ARUS KAS PADA PT. MABAR MITRA BERSAMA Clarissa W Manawan; M. Iqbal
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.v1i1.1541

Abstract

Cash flow is the basis for financial calculations and the management of financialstatements carried out by the company and its routine activities. Improper financialstatement management and unstable income and expenditure streams will result in acrisis for the company in the future. The effectiveness of cash flow is a measure of theextent to which the success of cash flow has an impact on the achievement andconsideration of the consequences that will be received by the company. The purpose ofthis study was to determine whether the management of financial statements owned byPT. Mabar Mitra Bersama affects the effectiveness of cash flow. The population of thisstudy are 42 employees of PT. Mabar Mitra Bersama where 30 employees of the financedepartment are the sample in this study. Simple linear regression test is a data analysistechnique used by the author in this study with the type of data used in the form ofquantitative data collected from respondents who filled out questionnaires. Based on theresults of the research that has been done, the value of the financial statementmanagement variable has a significance smaller than the probability value of 0.05, or thevalue of 0.000 <0.05, then Ha is accepted, H0 is rejected. Variable X has a t arithmeticvalue (21.935) greater than t table (2.048) so it can be concluded that the managementof financial statements has a significant influence on the effectiveness of cash flows andit can be seen that the contribution of financial management in influencing theeffectiveness of cash flows is 94 .5% while other variables only affect 5.5%.
ANALISIS BIAYA PRODUKSI GUNA MENENTUKAN HARGA JUAL PT. SELERA RODJO ABADI SEMARANG Facrul Rozi; Kristianto Shuwiyandi
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.v1i2.2121

Abstract

This study aims to determine how to determine the selling price of a product from production costs. The object of this research is PT. Selera Rodjo Abadi which is located on Jl. Bridgen Sudiarto No. 478, Pedurungan Lor, Kec. Pedurungan, Semarang City, Central Java 50246. The research method used in this study is descriptive analysis using the determination of production prices with costing variables and selling prices using the cost plus pricing method. The results of this study indicate that the company in determining the selling price with the cost plus pricing method through the variable costing approach can make it easier to make decisions, especially in determining the selling price of the product.
PERANAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU DALAM MENUNJANG KELANCARAN PRODUKSI PADA PT. DASKO DAVITEK PERSADA Aloina BR Purba; Malesa Anan
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.v1i1.1536

Abstract

Inventory of raw materials plays an important role for the company, because it isan element of company assets that have material value in a relatively large amountand value, as well as assets that are sensitive to time, decline in market prices,damage and excess costs caused by errors in handling. The formulation of theproblem in this study is whether the application of the accounting informationsystem for raw material inventory at pt. Dasko davitek persada has beenimplemented effectively and efficiently and how is the role of the accountinginformation system for inventory of appropriate raw materials so that it can supportthe smooth running of production at pt. Dasko davitek persada. Pt. Dasko davitekpersada has been implemented effectively and efficiently, as well as to determinethe role of the appropriate raw material inventory accounting information systemin supporting the smooth production process at pt. Dasko davitek persada.Keywords : Accounting Information System, Raw Material Inventory, Smoo
ANALISIS LAPORAN KEUANGAN GUNA ALAT UKUR KINERJA KEUANGAN PADA PT. GLOBAL IMOO TELEKOMUNIKASI Tengku Juhri Agustan; Utari Permata Sari
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.v1i2.2116

Abstract

In connection with the research background and the formulation of the problem, the purpose of this study, namely to determine and analyze the financial performance of PT. Global Imoo Telecommunications from 2016 to 2019. The data used in this study may not be directly used as a basis for making decisions by the authors who carried out the research, but by other institutions in need. So, the data that the author uses is qualitative. Qualitative data is data in the form of certain numbers or quantities that are definite in nature which are measured in a number or theory. The conclusion of this study shows the liquidity ratio (liquidity ratio), based on the current ratio (current ratio) PT. Global ImooTelecommunications is in good condition because it is able to pay off its current liabilities with current assets owned by the company. Solvency ratio (leverage ratio) In the ratio of debt to assets (Debt ratio to Assets) has decreased every year indicates that PT. Global ImooTelecommunications is in good condition, where the lower the debit or percentage ratio, the better the security level of the funds. Profitability ratio (profitability ratio), in the ratio of gross profit margin (Gross Profit Margin), this ratio has increased. Where the higher the gross profit margin ratio, the better the profitability ratio and PT. Global Imoo Telecommunication in healthy condition. Activity Ratio, Calculation Result of Assets Turn Over Ratio (Total Assets Turn Over) has decreased in percentage every year. This indicates PT. Global ImooTelecommunications is less effective in utilizing its total assets for sales.
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.
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN KARYAWAN HONORER PADA SEKRETARIAT DPR KOTA SUBULUSSALAM Chaliza Munasti; Nur Fadhillah 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.v2i1.2611

Abstract

This study aims to find out how the payroll accounting information system of volunteer workers in Subulussalam City House of Representatives Secretariat works. This study uses a qualitative approach. The data types used in this study are primary data, with the data sources using the results of observations, interviews and documentation. The results of this study show that the payroll information system for temporary workers in the Subulussalam City House of Representatives Secretariat is not quite good, which due to the fact that there is no dedicated attendance registration section, may result in competing positions, and it is feared that this may lead to fraud and error.

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