cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Buyung Solihin Hasugian
Contact Email
jurnalworksheet@dharmawangsa.ac.id
Phone
+6281376767017
Journal Mail Official
jurnalworksheet@dharmawangsa.ac.id
Editorial Address
Jl. K. L. Yos Sudarso No. 224 Medan
Location
Unknown,
Unknown
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 2, No 2 (2023)" : 11 Documents clear
PERANAN SISTEM INFORMASI AKUNTANSI SEBAGAI ALAT KONTROL STOK BARANG MASUK DAN KELUAR ATAS PEMBELIAN DAN PENJUALAN PADA PT. JAWARA FOKUS GEMILANG Rika Indah Pratiwi; Suhariyanti Suhariyanti; Tengku Juhri Agustan
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.v2i2.3461

Abstract

The role of the accounting information system within the company is to provide information appropriateand trustworthy management needs to help in decision making and as control over activities company. Thisstudy aims to determine how the role of the system accounting information as a means of controlling thestock of incoming and outgoing goods purchases and sales of the effectiveness of recording inventoryreports trading at PT. Brilliant Focus Champion. The type of data used in this research is primary andsecondary data. Data collection techniques are observation and interview. This technique is used to obtaininformation in general regarding the application of information systems in controlling the stock of goodsin and out all the way to sales. The research method used is descriptive qualitative analysis method. Thismethod is done by describing the condition of PT. Focus Champion Brilliant objectively so that thecompletion of a problem is obtained faced by the company. From the research conducted, it can be seenthat the information system Accounting plays a very important role as a means of controlling merchandiseinventory PT. Jawara Focus Gemilang, but its implementation is still not effective or inadequate becausethere are still certain parts that carry out functions and more than one task, namely there is no segregationof duties between the reception, inspection, storage and the part that removes the goods from warehouse.The accounting information system is also not fully mastered by This can be seen from the number of inputerrors in the item code.
ANALISIS AUDIT DELAY DAN SISTEM PENGENDALIAN INTERNAL ISO 50001 TERHADAP KINERJA PERUSAHAAN PT. INDUSTRI KARET DELI Tuti Nirwan Dewi Sabari Laia; Muhammad Reza Septriawan; Muhamm Andi Prayogi
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.v2i2.3456

Abstract

Audit Delay is the length of time it takes for the audit to be completed by the auditor as measured by thedifference in time between the implementation date and the audit report. Audit delay can also bemeasured from the implementation schedule and the realization of the audit conducted by the auditor.The internal control system within the company includes the organizational structure, methods, and allmeasures that are coordinated to protect the company's assets, monitor the accuracy and reliability ofaccounting data, help efficiency and encourage compliance with company management policies.Company performance is a view of the overall condition of the company over a certain period of time,which is the result or achievement that is influenced by the company's operational activities in utilizingits resources. The research was conducted with secondary data types and sources. The data collectionmethod was carried out by conducting data processing and written interviews. Audit delay and internalcontrol systems have a significant impact on the sustainability of the company's energy managementsystem, with energy management aimed at reducing and controlling energy consumption, helping toincrease production, employee productivity, reduce risk, save the environment and costs. Avoidingaudit delays and supervising the internal control system will provide opportunities for energy savings,so that PT Industri Karet Deli's energy performance can achieve its targets and generate profits for thecompany. The conclusions and suggestions of this study are expected to provide information regardingthe average audit delay, so that the auditor can control these factors, management can be firm inmaking decisions regarding audit delays that occur in the energy management system and it isadvisable to plan field work properly so that the process the audit is carried out effectively andefficiently and can follow procedures in accordance with the provisions set by the company'smanagement.
PENGARUH PROFITABILITAS, TINGKAT PERTUMBUHAN DAN TINGKAT PAJAK TERHADAP STRUKTUR MODAL PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Siti Khadijah; Facrul Rozi; Muhammad Nursidin
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.v2i2.3462

Abstract

This study aims to analyze the specific effect of Asset Growth Rate, Tax Rate on Capital Structure inReal Estate and Property companies listed on the Indonesia Stock Exchange (IDX). The sample in thisstudy is 40 real estate and property companies that publish fully audited financial reports. The type ofdata used is secondary data obtained from the financial reports of each Real Estate and Propertycompany for 3 years, namely 2017-2019. Data analysis using multiple linear regression analysis. Theresults of this study indicate that the variable profitability (ROE) has a negative and significant effect onthe capital structure of Real Estate and Property. Meanwhile, the asset growth rate and tax rate have apositive and insignificant effect on the capital structure of Real Estate and Property companies
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP PERSEDIAAN BAHAN HABIS PAKAI LPP TVRI SUMATERA UTARA Ranti Gatrizka Putri; Zuliana Zulkarnen; Heriyati Chrisna
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.v2i2.3457

Abstract

here are still many companies especially in service companies that do not have a special system for thesupply of used materials. The study aims to provide an overview of the application of accountinginformation systems to the inventory of used materials and look at the effectiveness of such systems. Theobject of this research is carried out in the LPP TVRI North Sumatra Type and source of data obtainedin this research are primary data and secondary data. Based on the research data obtained, the authorsused data collection methods by means of interviews, documentation, and library surveys. The results ofthis study showed that the LPP TVRI Sumatera Nord uses a computerized recording system, i.e. everytransaction, both inputs, outputs and returns of goods will be directly input into the existing system on acomputer based database. The advantage in using this system is that the collection of information canbe done quickly and easily, can perform data protection and security, while the shortcomings in the useof this system, i.e. the system used by LPP TVRI Sumatera North must be updated in accordance withthe provisions of the Ministry of Finance of the Directorate General of the Treasury RI so that it willprevent the continuation of recording activity for a few moments until the database is completed to berenewed, when there is an inaccurate access damage can occur and a more skilled user is required inprocessing data.
ANALISIS PERPUTARAN PIUTANG DALAM MENINGKATKAN PEROLEHAN LABA BERSIH PADA PT. TERUSAN INDAH PERKASA MEDAN Farika Amalia Br. Harahap; Dewi Wahyuni; Allia Irmadhani
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.v2i2.3463

Abstract

The purpose of this research is to find out and analyze why the company's net profit is not optimal. Theresearch uses data collection techniques, namely interviews, observation and documentation studies.The data analysis technique is descriptive analysis method. The results of this study indicate that theincrease and decrease in the amount of net profit experienced by the company is caused by severalfactors, namely the ups and downs of the number of units sold and the selling price per unit, fluctuationsin the cost of revenue, fluctuations in variable production costs and operating efficiency which areinfluenced by the amount units sold, fluctuations in the value of financial ratios, fluctuations in incomeitems by variations in the number of units sold. In addition, the net profit in 2021 has increased,accompanied by the company's net profit which has increased quite high, this shows that the company'sprofit generated is greater than in the previous year owned by the company so there is no risk of loss inthe coming year. probably won't happen. Furthermore, if the receivables turnover rate is high, the saleslevel will be high, so that revenue can increase and operating profit will also increase. If the profitgrowth rate is low, it means that the sales level is also low, so that revenue will decrease and this willlead to a decrease in operating profit earned due to additional costs that must be incurred by thecompany, such as maintenance costs and inventory storage costs and vice versa.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENJUALAN PADA RESTORAN MAKANAN JEPANG (STUDI KASUS PT. SUSHI INDO SUKSES MANDIRI) Santa Ana Dakhi; Listya Devi Junaidi; Syaharman Syaharman
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.v2i2.3458

Abstract

The purpose of this study is to ascertain how PT. Indo Success Mandiri's sales are impacted by product,pricing, and marketing. Quantitative research is the kind that was employed. ways for gathering datawhile using a questionnaire. 150 PT. Indo Independent Success personnel made up the study's sample.The study's sample consists of 60 workers. data source that included primary and secondary data.Multiples were processed with SPSS version 2016 using linear regression analysis. The study's findingsare evident. With a value of 40.52%, these variables have an impact concurrently, and the remaining59.48% is partially influenced by other variables that were not included in this study. The relationshipbetween the product and sales at the Japanese food restaurant PT. Indo Mandiri success is significantat 35%, the relationship between the price and sales at the Japanese food restaurant PT. Indo SuksesMandiri is significant by 60.7%, and the relationship between the promotion and sales at the Japanesefood restaurants PT. Indo Sukses Mandiri is significant at 30.0%.
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.
PENERAPAN PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILANPASAL 22 ATAS PENGADAAN BARANG IMPOR Mia Amelia Wahyuni; Mekar Meilisa Amalia; Rizkia Daulay
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.v2i2.3459

Abstract

The study aims to analyze the application of the calculation and reporting of income tax article 22 onthe procurement of imported goods at PT. Wicaksana Sentra Linkindo. The data used in this research isquantitative derived from secondary data in the period 2016 - 2018 with a descriptive approach anddata collection techniques through interviews and documentation. The results of the study show that thecompany has implemented the calculation and reporting of income tax article 22 according to the ratesstated in the tax regulations for chain products and generators. But in terms of collecting income taxarticle 22 on the procurement of goods with pump purchase partners it has not been properlyimplemented in accordance with PMK Number 34/PMK.010/2017.
PENERAPAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO.2 TENTANG LAPORAN ARUS KAS PADA CV. MANDIRI PRATAMA SEJAHTERA Ida Ayu Putu Imanuelita Manik; Eddy Iskandar; Malesa Anan
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.v2i2.3465

Abstract

CV. mandiri Pratama Sejahtera adalah salah satu perusahaan yang bergerak dalam bidang usahapengelolaan kayu menjadi kemasan kayu yang dibuat sesuai denangan jenis dan ukuran daripermintaan konsumen. Adapun produk yang dihasilkan antara lain: wooden pallet, plywood pallet, paerpallet dan wooden box and create. Sebagaimana Pernyataan Standar Akuntansi Keuangan (PSAK)No.2 telah mengharuskan tiap perusahaan untuk mencantumkan laporan arus kas sebagai bagian darilaporan keuangan. Penelitian ini berusaha untuk mengetahui pengaruh laporan arus kas terhadappengambilan keputusan ekonoomi dan untuk memperoleh gambaran mengenai telah sejauhmanaperusahaan telah menerapkan PSAK No.2. Dalam penyajiannya laporan arus kas perusahaanmenggunakan metode langsung karena metode ini dianggap lebih sederhana dan mudah dipahami.Metode analisis data yang digunakan adalah dengan metode deduktif dimualai dengan mengumpulkandata, menganalisa, menginterpretasikan dan menarik simpulan. Teknik pengumpulan data denganobservasi dan dokumentasi.
ANALISIS SISTEM PENGENDALIAN INTERNAL PENGELOLAAN PERSEDIAAN PADA PT. SUPIM DELI PERKASA Rudi Sanjaya; Nurhayati Nurhayati; Sri Mulyani
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.v2i2.3460

Abstract

This study aims to find out how the internal control system is in inventory management and whether theapplication of the internal control system in inventory management at PT. Supim Deli Perkasa cansupport the effectiveness of inventory control. The data used in this study is qualitative with adescriptive approach. The results of the study show that internal control at PT. Supim Deli Perkasa hasnot been implemented optimally and regarding inventory management it is still vulnerable to dangerand risk, because from purchasing procedures, storing goods, recording to selling merchandise, thecompany still uses semi-manual data entry. PT. Supim Deli Perkasa in managing inventory is stillexperiencing several problems including the difference in the amount of inventory, still using manualrecording which allows errors when calculating and recording inventory, damage to goods, due toinventory buildup. The Internal Control System is immediately implemented optimally by means of theneed for additional employees, so that there is no duplication of tasks and it is hoped that the method ofrecording inventory management in the future will already use a software-based whole. Have to dostock taking regularly and continuously, for items that run out faster or are often sold, you have to do astock count every day or every week and for items that are rarely sold, you can do a stock take every 1month and it is expected that from the employee’s point of view, you have to be more thorough whenrecording incoming and outgoing goods.

Page 1 of 2 | Total Record : 11

 1   2 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol 2, No 2 (2023) Vol 2, No 1 (2022) Vol 1, No 2 (2022) Vol 1, No 1 (2021)