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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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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.
PERANAN ANGGARAN BIAYA OPERASIONAL DALAM MENINGKATKAN EFISIENSI PADA PT. SOP SUMSUM LANGSA Rosmawati Baene; Ilham Ramadhan Nasution; Diyah Atika
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.v2i2.3455

Abstract

Company management, one of the most important issues is the role of the operational costbudget in a company. Measurement of a company's financial performance will showwhether or not a company is healthy in carrying out its operational activities during a certainperiod. This study aims to determine the role of the operational cost budget in increasing theefficiency of PT. Sop Sumsum Langsa has been implemented as in increasing the efficiencyof the company. This research method using descriptive study. The type of data used isprimary and secondary data. Data collection techniques were carried out by interviews anddocumentation. The results showed that the realization of the operational cost budget thathad been set at PT. Sop Sumsum Langsa was good (95.29%) where each section carried outoperational activities based on the budget that had been set by the company. The operationalcost budget has a role as a means of controlling operational costs and avoiding excessive useof costs, as well as controlling an activity so that it does not deviate from the budget that hasbeen made as minimum as possible.

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