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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
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PENYUSUNAN LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) CV. KAYRA COMPUTER BATAM Futry Rezeqy; Lukman Hakim Siregar
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.v1i2.2118

Abstract

The formulation of the problem in this study is how to prepare financial statements based on financial accounting standards for entities without public accountability (SAK ETAP) on Cv. Kayra Computer Batam?, and how is the process of preparing financial reports on Cv. Kayra Computer Batam?. The purpose of this study was to determine the preparation of financial statements based on financial accounting standards for entities without public accountability (SAK ETAP) on Cv. Kayra Computer Batam, and to know the process of preparing financial statements, on Cv. Kayra Computer Batam. This research was conducted at Cv. Kayra Computer Batam. This type of research is descriptive research. The data analysis used in this research is qualitative analysis.
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.
COVER VOL. 1 NO. 2 MEI 2022 Cover Mei
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.v1i2.2113

Abstract

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ANALISIS PERLAKUAN AKUNTANSI SUMBER DAYA MANUSIA DALAM PEREKRUTAN TENAGA KERJA PADA PT. CATUR KARYA SENTOSA Nurul Anisah Sihaloho; Facrul Rozi
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.v2i1.2613

Abstract

The purpose of this research is to determine the accounting treatment of human resources in recruiting workers. This study uses qualitative data analysis. The data used in this research are primary and secondary data. Data collection techniques used in this study were interviews and documentation. The results of this study are to show a comparison before and after the application of human resource accounting in the company's financial statements using conventional financial reports where human resource costs are still recognized as an expense, after the application of human resource accounting is recognized as an investment.
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 SISTEM PENGENDALIAN INTERN TERHADAP PERSEDIAAN PT. TIRTA RAYA ABADI MEDAN Siti Julia Anggrayati; Syaharman Syaharman
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.v1i2.2124

Abstract

Inrent assets and is the center of activity and the main source of the company. Inventory is also an asset that is sensitive to damage, theft and decline in market value, so that inventory control is very necessary because negligence in managing inventory can result in losses for the company. In carrying out inventory management, it is necessary to have a good inventory management system and management. It is necessary to have a correct understanding of the goods control system so that the effectiveness and efficiency of the company can be maintained. The types and sources of data used in the preparation of this research are primary data and secondary data.The data collection methods used in this study were interviews, observations, literature review, and documentation studies. The data analysis technique used in this research is a qualitative technique. The results showed that the inventory control system at PT. Tirta Raya Abadi Medan has not run effectively. This is due to the fact that inventory management is still done manually, with limited staff in charge of stock control (one person). This causes the stock control staff to be vulnerable to not being aware of errors due to their routine. Not all warehouse employees are able to carry out internal control of the physical goods because there ventory is a very important asset in the company because inventory is one of the largest parts of curare too few warehouse staff and it is done manually so it takes a long time to check goods
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.
ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN PUSAT BIAYA GUNA MENINGKATKAN KINERJA MANAJER PT. TRIMITRA SWADAYA MEDAN Zuliana Zulkarnen; Jesica Br Ginting
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.v1i2.2119

Abstract

The purpose of this study is to identify and analyze the use of responsibility accounting in assessing the performance of cost center managers and to find out the cause of the realization that the results obtained are not in accordance with the company's budgeted targets. Meanwhile, the formulation of the problem in this research is why there is a large adverse difference?, and whether responsibility accounting has been used as a tool for assessing the performance of cost center managers at PT. Trimitra Swadaya Medan?. The data collection technique used in writing this thesis is a study of documentation and interviews, while the data analysis technique used is descriptive analysis method. Based on the results of the study, it can be concluded that the use of cost center responsibility accounting information in evaluating the performance of managers at PT. Trimitra Swadaya Medan is still not implemented optimally, it is known that there is still a large difference between the realization and the budget from 2015 to 2020, which ranges from 2.04% to 25.14%. In addition, the cost center responsibility accounting in assessing the performance of managers at PT. Trimitra Swadaya Medan is still not implemented optimally where the overall expenditure from 2015 to 2020 turns out to provide expenses that are not on target for the company.
PENGARUH EFISIENSI BIAYA BANTUAN OPERASIONAL SEKOLAH (BOS) TERHADAP PENINGKATAN KUALITAS PENDIDIKAN DI UPT SD NEGERI 065006 BELAWAN Indri Cendana Br. Sitanggang; Dewi Wahyuni
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.v2i1.2620

Abstract

Education is a right for all people. In its implementation, education costs are needed which are obtained from the cost of school operational assistance (BOS). Education costs are all types of expenditures related to the implementation of education, both in the form of money and goods and labor that can be valued for money. Cost is a potential that greatly determines the quality of education, because it is very important, it is necessary to manage costs effectively and efficiently in order to produce quality schools and have quality students. In improving the quality of education, strong support is needed in the activities of the learning process, the use of educational facilities and infrastructure in accordance with the provisions of national education standards. In this study, the authors examine the realization of the use of BOS funds and the responses of students about the use of BOS funds at UPT SD Negeri 065006 Belawan. School operational assistance is assistance from the government to schools based on the number of students in the school. The amount of costs includes the cost of providing facilities and infrastructure, developing human resources, and working capital. The BOS fee is expected to ease the burden on parents for their children's education. Quality education is education that is able to carry out the process of quality education by freeing students from ignorance, incompetence, powerlessness, untruth, dishonesty, and from bad morals and faith. If the BOS funds are used properly, it will certainly produce quality students. The research method used is quantitative with a simple linear regression analysis approach, validity test, and reliability test. The population in this study was the principal, all people who were in UPT SD Negeri 065006 Belawan. The samples in this study were principals, teachers, and fifth and sixth grade students. Sources of data collection used in this study were interview, observation, documentation, and questionnaire techniques.
ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN CV. ALVINDO PRATAMA Listya Devi Junaidi; Anjras Puspita
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.v1i2.2114

Abstract

PPh is a tax imposed on tax subjects on income received or earned in the form of taxes. It is one of the most essential items in a country as a source of income used to pay government spending. In Indonesia, taxes are a significant source of state revenue for long-term growth, as tax revenues rise in tandem with the country's economy and level of life in the context of self-sufficiency in financing national development. The goal of this research was to examine how CV. Alvindo Pratama calculated corporate income tax under Law No. 7 of 1983, as amended by Law No. 7 of 1991, Law No. 10 of 1994, Law No. 17 of 2000, Law No. 36 of 2008, Government Regulations, Presidential Decrees, Ministerial Decrees, Director General of Taxes Decrees, and Circulars of the Director General of Taxes. This is a qualitative study utilizing a descriptive method. The researcher attempts to present facts in conformity with current reality without interfering with the circumstances. Data collected from the company in the form of financial statements produced by CV. Alvindo Pratama is the source of data used in this work. The results reveal that CV. Alvindo Pratama's tax calculations are accurate and up to date, and that he pays and reports Corporate Income Tax on time.

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