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INDONESIA
Jurnal Kendali Akuntansi
Published by Universitas Katolik Widya Karya Malang
ISSN : 29864399     EISSN : 29863244     DOI : 10.59581
Core Subject : Economy,
Economics, Econometrics & Finance
1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2023): Januari : Jurnal Kendali Akuntansi" : 7 Documents clear
Analisis Sistem Informasi Akuntansi Penggajian Karyawan Pada PT. Star Rubber Kecamatan Jujuhan Kabupaten Bungo Provinsi Jambi Debi Zafitri; Usdeldi Usdeldi; Nurfitri Martaliah
Jurnal Kendali Akuntansi Vol. 1 No. 1 (2023): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1131.117 KB) | DOI: 10.59581/jka-widyakarya.v1i1.48

Abstract

Analysis of employee payroll accounting information systems should be carried out effectively and required relevant information and a system, namely an accounting information system as a means of communication which can later be used for the needs of company management. Likewise things at PT. Star Rubber Jujuhan Bungo Jambi Regency where employee payroll accounting is very important. The purpose of this study was to determine the payroll accounting information system for employees at PT. Star Rubber, obstacles in employee payroll accounting information systems and efforts to overcome obstacles in employee payroll accounting information systems at PT. Star Rubber. This study used qualitative research methods. Data were obtained from subjects in the study including the Director, Expenditure Treasurer and employees regarding the payroll system of PT. Star Rubber Jujuhan and Employees of PT. Star Rubber.  The results showed that the Employee Payroll Accounting Information System at PT. Star Rubber has been designed to support the achievement of company goals and the creation of good internal control. In addition, the payroll and remuneration system is also designed to ensure that employees' salaries and wages are paid. While the related functions at PT. Star Rubber is a staffing function that is held by the personnel department, the function of recording employee attendance times is held by the timekeeper, the function of making payroll and wages is handled by the personnel section, the cashier function, and the function of paying salaries and wages is authorized by the personnel and cashier section.
BUDAYA ORGANISASI BERPENGARUH POSITIF TERHADAP KINERJA KARYAWAN Slamet Gunadi; Shenina Adsila
Jurnal Kendali Akuntansi Vol. 1 No. 1 (2023): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (827.004 KB) | DOI: 10.59581/jka-widyakarya.v1i1.49

Abstract

Saat ini zaman mengalami perubahan dan perkembangan yang sangat pesat. Dan kemajuan-kemajuan baik yang bersifat keilmuan maupun kebudayaan, telah memberikan manfaat yang sangat besar bagi kehidupan manusia. Di tengah-tengah kemajuan tersebut, iklim kompetisi (persaingan) baik yang bersifat pribadi hingga kolektif menjadi konsekuensi logis dari keinginan untuk maju dari pribadi-pribadi maupun dari kelompok-kelompok yang ada di lingkungan masyarakat. Persaingan yang terjadi ditunjukkan dengan banyaknya perusahaan-perusahaan yang muncul, berkembang, dan aktif dalam lingkungan sehari-hari, terutama dalam dunia bisnis. Persaingan yang semakin kompetitif, mendorong perusahaan untuk bersaing secara sehat merupakan hal positif bagi setiap perusahaan. Namun tidak selamanya persaingan sehat yang berjalan, sebab kadangkala muncul persaingan yang tidak sehat pula. Hal ini menjelaskan bahwa betapa ketatnya persaingan di dunia usaha.
PRODUCT QUALITY AFFECTS PURCHASING DECISIONS Sri Sumantri; Teguh Prajesa
Jurnal Kendali Akuntansi Vol. 1 No. 1 (2023): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.265 KB) | DOI: 10.59581/jka-widyakarya.v1i1.50

Abstract

The number of coffee lovers in this millenal era is rapidly increasing, and this fact has become the focus of attention for business actors. This fact has been proven by the increasing number of coffee consumption in Indonesia (Sari, Tety, & Eliza, 2016). Data from Association of Indonesian Coffee Exporters and Industries (2017) shows that in 2010, coffee demands in Indonesia reached 190 millions kg, and in 2016 that number increased to 300 million kg, increased nearly 70% in just seven years. Indonesian people’s habits to gather together for chatting and enjoying a cup of coffee has now become Indonesian life style (Cita, 2015). This is in line with the growth of cafes in Indonesia, which is now amounting to more than 10.000 cafesand is predicted to continue to grow. In 2013-2017, the total revenue from cafe sector was estimated to increase from USD 3.4 billions to USD 4.16 billions. These facts prove that the number of coffee lovers in Indonesia is growing, since having coffee as breakfast or for afternoon break, either before or after activities, has become a routine for Indonesian people (Sudiyarto, Widayanti, & Kresna, 2012).
LOOKING FOR REMEDY AND LEARNING ENGAGEMENT OF ENTREPRENEURIAL Sri Widodo; Budi Santoso
Jurnal Kendali Akuntansi Vol. 1 No. 1 (2023): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.633 KB) | DOI: 10.59581/jka-widyakarya.v1i1.51

Abstract

Entrepreneurial education (EE) is a process facilitating individuals to recognize, to assess, and to execute business opportunity. Besides, it is also developed as a process to enhance awareness on opportunity recognition, knowledge, self-esteem, and capability to act in various contexts (Morris, Webb, Fu & Singhal, 2013, Jones dan Engish (2004). Entrepreneurial Education has become something beyond business, but also as means or methods to build entreprenurial competences which are also impactful towards the betterment of adaptibility and competitiveness (Allan Gibb, 2002; Mwasalwiba, 2010).
ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN PDAM Widi Astuti; Eko Wahyuni
Jurnal Kendali Akuntansi Vol. 1 No. 1 (2023): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.173 KB) | DOI: 10.59581/jka-widyakarya.v1i1.52

Abstract

Pemerintah memperbaiki kondisi hidup masyarakat baik dari bidang sosial, ekonomi, maupun pelayanan dengan taraf peningkatan hidup melalui pembangunan nasional. Kebijakan pemerintah dalam pembangunan nasional yang telah terprogram diantaranya peningkatan sarana air bersih, menyediakan air bersih bersih dan terjamin secara merata kepada semua lapisan masyarakat. Pemerintah mendirikan Perusahaan Air Minum melalui Undang-Undang No. 5 tahun 1962 tanggal 14 Pebruari 1962 tentang Perusahaan Daerah, merupakan badan usaha yang harus menjalankan dua fungsi sekaligus, yaitu sebagai social oriented dan profit oriented. PDAM harus menjalankan kegiatan perusahaan dengan baik terutama peningkatan kinerja perusahaan. Sony Yuwono (2003:23) penilaian kinerja merupakan tindakan yang dilakukan dari berbagai aktifitas dalam rantai nilai yang ada dalam perusahaan
Analisis Sistem Informasi Akuntansi Penggajian Karyawan Aqib Sandro Erlangga; Mulan Agalia Sabine
Jurnal Kendali Akuntansi Vol. 1 No. 1 (2023): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (672.504 KB) | DOI: 10.59581/jka-widyakarya.v1i1.192

Abstract

Sistem penggajian merupakan faktor yang penting dalam mencapai tujuan suatu perusahaan, dimana sistem penggajian terdiri dari suatu kerangka kerja yang saling berhubungan dalam suatu perusahaan yang berfungsi menginformasikan data biaya tenaga kerja yang dibutuhkan oleh pihak-pihak yang berkepentingan pada perusahaan dan mengatur proses pembayaran atas jasa yang dilakukan oleh karyawan. Pembayaran gaji dan upah yang adil sesuai dengan kinerja dan prestasinya, maka akan berperngaruh positif terhadap bertambahnya nilai dan produktivitas perusahaan. Selain itu sistem akuntansi penggajian yang baik diharapkan mampu mengefektifkan dan mengefesiensikan dalam proses pelaksanaan penggajian, sehingga kendala ataupun permasalahan yang mungkin terjadi dapat dihindari.
Analisis Penerapan Akuntansi Manajemen Terhadap Kinerja Keuangan PT. RRK Fardan Satrio Pradipto; Ahada Nurfauziya
Jurnal Kendali Akuntansi Vol. 1 No. 1 (2023): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i1.385

Abstract

The purpose of this research is to examine the output of management accounting where managers of each division will make decisions in the future to evaluate the company's financial performance in PT. RRK . Research data is primary data obtained from interviews with the finance & accounting division and direct observation at the company. The research method uses a qualitative descriptive method. Based on the results of the analysis obtained, namely the management of PT. RRK through the finance & accounting manager has implemented management accounting in its business activities by making decisions based on financial reporting both from raw material shopping activities, sales recap to accounts payable. However, in terms of evaluation, PT. RRK cannot be said to be maximized because the scope is only as far as the financial perspective which should also be able to cover other perspectives if the evaluation system uses BSC (Balanced Score Card).

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