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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 11 Documents
 1   2 
Search results for , issue "Vol 1, No 1 (2021)" : 11 Documents clear
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%.
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%.
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
PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS CV. SUKSES ABADI) Fauziah Nur Purwaningsih; Mekar Meilisa Amalia
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.v1i1.1542

Abstract

A very important part of the company's operational management that reflects thecondition of the company's performance is internal control. Effective internalcontrol can help companies safeguard company assets, ensuring the availability ofaccurate financial reports. To determine the internal control system affectscompany performance at CV. Sukses Abadi is the goal of this study. Quantitativeresearch is a type of this research. The saturated sample is a sampling techniquefor this study. The analysis method used in this research is descriptive analysismethod and simple linear regression analysis were the tests carried out includevalidity, reliability, classical assumption tests (normality test, heteroscedasticitytest), partial test (t-test) and to determine the relationship between each variableusing correlation coefficient analysis. The results of the study explained that thecorrelation value (R) was 0.561. From the output, the coefficient of determination(R Square) is 0.330, which means that the influence of the independent variable(internal control system) on the dependent variable (company performance) is33.00% and the rest is 67.00%. Furthermore, the results of research on theinfluence of internal control systems on company performance at CV Sukses Abadican conclude that there is a significant and positive influence of internal control oncompany performance at CV. Sukses Abadi in Deli Serdang Regency which isshown based on the results of the t value of 2.054> t table of 2.048 and a probabilityvalue of 0.049 <0.05 means that the better internal control carried out by themanagement of CV. Sukses Abadi, the higher the company's performance
PERANAN SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN MANAJEMEN PADA PT. ABADI MEDAN JAYA JAPARIS Indah Puspita Sari Bulolo; M. Nursidin
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.v1i1.1537

Abstract

The role of information systems is very important for companies to be able tosupport every operational activity and assist in the decision-making process. Therehave been many companies that use information systems to support their businessprocesses so that by using this information system, the company's competitiveadvantage can be achieved. The formulation of the problem in this study is how therole of accounting information systems in management decision making at PT.Abadi Medan Jaya Japaris ?. The research objective is to identify and analyze therole of accounting information systems in management decision making at PT.Abadi Medan Jaya Japaris. This study uses simple linear regression analysis,determination test and t test, with the help of the SPSS version 20.00. Based on theresults of hypothesis testing, it shows that t count > t table, namely 18.905>2.03951, then H0 is rejected and H1 is accepted, which means that the accountinginformation system variable has a positive and significant effect on the decisionmaking variable at PT. Abadi Medan Jaya Japaris. Which means that theaccounting information system plays an important role for management in makingdecisions at PT. Abadi Medan Jaya Japaris. In addition to the determination test,it is known that the percentage of the relationship between variable X accountinginformation system and variable Y is used. The determination test is used todetermine the influence of the accounting information system on decision makingof 0.920 or 92% while the remaining 0.08 or 8% is influenced by other factors thatare not researched in this study
PENENTUAN HARGA POKOK PRODUKSI PADA PT. CENTRAL PROTEINA PRIMA, Tbk Ramadhan Mulia Lubis; Fachrul Rozi
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.v1i1.1543

Abstract

The rapid growth of the business world is reasonable with fierce competition fornew and similar industries. This phenomenon requires companies in manufacturingto compete competitively as experienced by the animal feed industry, especiallyshrimp feed. Marketing of shrimp feed at the end of 2019 increased after decliningsince the first quarter of the third quarter. According to the head of the aquaculturedivision of the Association of Animal Feed Entrepreneurs (GPMT) Haris Muhtadi,the transmission occurred because of an outbreak of disease attacking shrimp andafter the outbreak ended, shrimp production began to compete again. There aremany ways that companies, especially those engaged in shrimp feed, do so. Startingfrom creating low prices to making brand variations with a certain quality measurethat is used as a price differentiator between these products. To get around this, thecompany must have the right strategy and policy, namely by paying attention to thecost of production of its products. The purpose of determining the cost of goodsmanufactured at PT. Central Proteina Prima, Tbk. This is to analyze the differencein cost of goods manufactured between the methods used by the company and thecost of goods manufactured with the full cost and variable cost methods. This studyuses a qualitative descriptive method and the data source is secondary data. Theresults of the study to determine the cost of production is the shrimp feed factory ofPT. Central Proteina Tbk Medan issued a production cost per kilogram of Rp.14.103.5. Meanwhile, the variable cost of the method according to the previoustheory, the value per kilogram is smaller, namely Rp. 14,049, with a difference ofRp. 54.5 per kilogram. If the company sets a price of Rp 19,745 per kilogram usingthe same method, then determining the cost of goods manufactured 0.5% is moreeffective using the theoretical variable cost method. This difference occurs becauseof the grouping of raw material costs and direct labor costs which affect factoryoverhead costs and the cost of goods manufactured.
PENGARUH LIKUIDITAS DAN MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA CV. MITRA KARYA MEDAN Ningsih Ani Zebua; Reza Septriawan
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.v1i1.1538

Abstract

To assess the company's finances, a profitability ratio can be used. Profitability isthe company's ability to earn a profit in relation to sales, total assets and owncapital. For companies, the problem of profitability is very important because itcan include other ratios, including the ratio of liquidity and working capital.Liquidity is the company's ability to meet short-term obligations smoothly and ontime. The level of liquidity of the company can be shown by liquid assets that areeasily converted into cash, including cash, bank, accounts receivable, marketablesecurities, and inventories. Working capital is a fund needed so that companyoperations can run smoothly in accordance with the policies that have beendetermined for the achievement of company goals. The formulation of the problemin this study is how the influence of liquidity and working capital managementeither partially or simultaneously on profitability at CV. Mitra Karya Medan ?. Theresearch objective was to determine and analyze the effect of liquidity and workingcapital management either partially or simultaneously on profitability at CV. MitraKarya Medan. This study uses multiple linear regression analysis, determinationtest and t test, with the help of the SPSS test tool. Based on the research results, itis known that there is a partial effect of the current ratio on the net profit margin atCV. Mitra Karya Medan, this is shown from the results of the t test where t count>t table (4.807> 2.13185) so that H0 is rejected and Ha is accepted, which meansthat the current ratio variable has a significant (significant) effect with the net profitmargin variable. In addition, there is a partial effect of the debt to equity ratio onthe net profit margin at CV. Mitra Karya Medan, this is shown from the results ofthe t test where t count> t table (3.064> 2.13185) so that H0 is rejected and Ha isaccepted, which means that the debt to equity ratio variable has a significant(significant) effect with the net profit margin variable. Based on the researchresults, it is known that there is an effect of the current ratio and the debt to equityratio simultaneously on the net profit margin at CV. Mitra Karya Medan, and thepercentage of the relationship between the current ratio variable (X1) and the debtto equity ratio (X2) to the net profit margin (Y) is 34.2%, while the remaining 65.8%is influenced by other factors not examined
ANALISIS PENERAPAN, PEMAHAMAN DAN KEEFEKTIFAN E-FAKTUR DALAM PELAPORAN SPT MASA PAJAK PERTAMBAHAN NILAI ( STUDI KASUS DI PT. POMONA INDAH PERMAI ) Wilda Wilda; Nurhayati Nurhayati
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.v1i1.1544

Abstract

E-faktur is an electronic tax invoice made by the Directorate General of Taxes tofacilitate PKP in making electronic tax invoices and reduce manipulation of taxinvoices or create fictitious tax invoices that can affect VAT that must be borne. Theapplication of Electronic Tax Invoice is regulated in Regulation of the DirectorGeneral of Tax PER-16 / PJ / 2014, which was carried out in stages starting onJuly 1, 2014, July 1, 2015, and finally July 1, 2016. The purpose of this study wasto determine the making of electronic tax invoices through e -Faktur and to find outthe application of VAT Period SPT reporting at PT. Pomona Indah Permai. Thistype of research used in this study is a qualitative descriptive analysis approach.The results showed that in the application of e-Faktur PT. Indah Permai hasimplemented e-Faktur since September 2015, the application of e-Fakturs inmaking tax invoices has been going well, PT. Pomona Indah Permai hasunderstood the application of e-Foice applications, and the application of e-Foiceapplications in the making and reporting of the VAT Period has been runningeffectively in accordance with the regulations of the Directorate General of TaxPER-16 / PJ / 2014. However, in the VAT Period SPT reporting the company usese-filing and has been running well even though the company reports its taxobligations right at the end of the VAT Period SPT reporting period.
ANALISIS FAKTOR YANG BERPENGARUH TERHADAP PENGUNGKAPAN LAPORAN PERUSAHAAN YANG BERBASIS DARING ATAU WEB PADA PT. JASA MARGA KUALANAMU TOL Nur Asmalia; Aried Sumekar
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.v1i1.1539

Abstract

Preparation of financial reports using this online or web method aims to make iteasier for employees to make financial reports using the Internet or web media. Theinternet is widely used by various groups of people to facilitate a job, be it a job inthe financial or non-financial fields. The internet also helps to disseminateinformation and communication of a company, especially in the financial sector, sothat outside investors can find out about the company's financial developments inan effective and efficient manner. The media for delivering this information isknown as IFR (Internet Financial Reporting). The method in preparing thesefinancial statements is the method of profitability, leverage, and liquidity. This datacollection method is by doing a 7-day risert at the company PT. JasamargaKualanamu Tol as well as data sources from libraries and employees at thecompany through interviews. This online financial report preparation can be saidto be successful if the investors out there are enthusiastic about the company'sfinancial statements.
SISTEM PENGENDALIAN INTERNAL TERHADAP GAJI DAN UPAH PADA DISTRIK NAVIGASI KELAS 1 BELAWAN Khairani Khairani; Zuliana Zulkarnaen
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.v1i1.1545

Abstract

Navigation District is a company engaged in the transportation sector. Everycompany has an internal control system. The purpose of designing an internalcontrol system from a recent perspective that includes a broader scope is essentiallyto protect company property, encourage accuracy and reliability of accountingdata and reporting, increase business effectiveness and efficiency, and encouragecompliance with management policies that have been outlined and regulations. -the rules are there. The type of data used in this research is primary data, namelyqualitative data. The data obtained were collected, interpreted and analyzed thendescribed in detail to find out the problem and seek an explanation. Researchconducted by researchers is primary data obtained directly from the company inthe form of interviews and observations. The purpose of this study was to analyzeand explain the system and procedures for payroll and wages of the Belawan Class1 Navigation District employees and to analyze and explain internal controls in thepayroll and wage systems of employees in the Class 1 Navigation District ofBelawan. The results showed that the payroll procedure that is usually carried outin Belawan Class 1 Navigation District, namely the treasurer makes payroll detailsthen tested by the Commitment Making Officer (PPK) by issuing a paymentapproval letter, after which it is validated by the SPM Signing Officer (PaymentOrder) by issuing a letter. Pay Order (SPM). The SPM main salary is converted bythe State Treasury Service Office (KPPN). After being converted by KPPN, themain salary will be paid to each employee's account. The internal control systemcarried out by the Ministry of Transportation, Directorate General of SeaTransportation, Class 1 Navigation District, Belawan, is controlled by the KPA(Proxy of Budget Users) which is authorized to prepare DPA (BudgetImplementation Documents) , a budget implementation document used as areference for budget users in carrying out government activities as theimplementation of the APBD (State Budget), establishing a PPK (CommitmentMaking Officer), issuing a decree on the appointment of an expenditure treasurer,article 22 (1), (2), (3), KPA may concurrently act as PPK, formulate a system ofsupervision and control so that the process of settling bills at the expense of theAPBD is carried out in accordance with statutory regulations.

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