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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Jurnal STIE Semarang (Edisi Elektronik) JURNAL MUTIARA AKUNTANSI Majalah Ilmiah Warta Dharmawangsa Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat JPM: JURNAL PENGABDIAN MASYARAKAT JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Jurnal Pengabdian Masyarakat Bhinneka Worksheet : Jurnal Akuntansi
Marviana, Ratna Dina
Universitas Dharmawangsa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Journal : Worksheet : Jurnal Akuntansi

 1 
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.
PENERAPAN RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PT. GELORA PERKASA Sintaria Sibarani; Ratna Dina Marviana
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.v1i1.1540

Abstract

Financial performance is a success achieved by a company which shows thefinancial condition of company in a certain periods. In assessing the financialperformance, financial ratio is one of analytic tools that can be used, which can bedone by comparing annual financial data on financial statement post. The resultwill show the achievement achieved by a company. This research aim to determinethe financial performance of PT. Gelora Perkasa in terms of liquidity, solvability,and probability ratios. The method uses in this research is descriptive method.Population of this research is the company financial report in 2016-2019. Thesample of this research is statement of financial position and income statementduring 2016-2019 period. Based on the results of data processing, the financialperformance of PT. Gelora Perkasa for current ratio, cash ratio, debt to asset ratio,debt to equity ratio, return on investment and return on equity ratio consecutively1,58 times, 0,30 times, 60,01%, 129,76%, 2,60%, and 4,77%. Based on the resultsof processing data, it is known that the financial performance of PT. GeloraPerkasa in terms of liquidity ratio which interpreted by current and cash ratio,solvability ratio which interpreted by debt to asset and debt to equality ratio,profitability ratio which interpreted by return on investment and return on equityare all not in a good condition.
PERANAN AUDIT INTERNAL TERHADAP KINERJA PERUSAHAAN PT. PERKEBUNAN NUSANTARA III KEBUN RAMBUTAN Maya Sartika Sinaga; Ratna Dina Marviana
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.v1i2.2120

Abstract

Internal auditors have an important role in a company, because the role of internal auditors has an effect on increasing company performance. The formulation of the problem in this study is how the role of internal audit on the company's performance at PT. Nusantara III Plantation Rambutan Plantation. The purpose of this study was to determine the role of internal audit on company performance at PT. Nusantara III Plantation Rambutan Plantation.The type of data in this study is qualitative data in the form of documents, explanations, and information. This study uses primary and secondary data sources. Primary data is in the form of interviews with the System and Certification Document Officer (DSS) and observation activities which will then be processed by the author, secondary data for example company organizational structure, company audit reports, company history. The data collection technique in this study is to conduct field research, namely visiting directly to the research site and by conducting library research, namely by reading sources such as books or literature related to research. The data analysis method used is the Descriptive Analysis Method. From the results of this study it can be concluded that the Role of Internal Audit on Company Performance at PT. Perkebunan Nusantara III Kebun Rambutan is to examine and assess efficiency and effectiveness in finance, operations, human resources, information technology with the aim of strengthening the governance system. To ensure the reliability of information, the implementation of internal audit is also in accordance with company standards, where the internal audit function is to provide follow-up advice to achieve company goals efficiently, effectively on audit findings.
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.
Analisis Akuntabilitas Laporan Keuangan Pada SMP Swasta Nasrani Belawan Marviana, Ratna Dina; Lumban Tobing, Fany Farida
Worksheet : Jurnal Akuntansi Vol 3, No 1 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i1.4028

Abstract

Non-profit organization (school) financial reports prepared based on PSAK No. 45 provides information about the resources provided by the resource provider and can also be used as a consideration for decision making. If a non-profit organization does not present financial reports that comply with standards, it will reduce the trust of resource providers in providing resources to a non-profit organization. The purpose of this research is to find out whether the financial reports presented by the Belawan Christian Private Middle School show accountability and transparency as well as planning and administration in accordance with PSAK No. 45. The type of data used in this research is qualitative data which describes a brief history, organizational structure, vision and mission. This research uses secondary and primary data sources, namely data obtained from the field and other sources. The data collection methods used in this research are documentation and interviews. The data analysis technique used in this research is a descriptive method, which is done by interpreting the data obtained so as to provide an overview of the problems faced. The results of this research indicate that the financial reports at the Belawan Christian Private Middle School cannot reflect accountability and transparency in accordance with PSAK No. 45, In presenting financial reports, the Belawan Christian Private Middle School presents monthly financial reports and there are no annual financial reports, resulting in inadequate information. Based on PSAK No. 45 regulations, non-profit entity financial reports should be presented annually, financial reports in accordance with PSAK No. 45. 45, namely Financial Position Report, Activity Report, Cash Flow Report, and Notes to Financial Reports.Keyword: Akuntability, Financial Report, Junior High School, Christian,  Belawan
IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH DALAM PENYUSUNAN LAPORAN KEUANGAN (SAK EMKM) PADA GALLERY FIKA FLOWER KOTA MEDAN Pradita, Mutia; Marviana, Ratna Dina; Wahyuni, Dewi
Worksheet : Jurnal Akuntansi Vol 3, No 2 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i2.4590

Abstract

Akuntansi adalah aspek penting dalam manajemen keuangan bagi berbagai jenis usaha, baik jasa, dagang, maupun manufaktur. Dengan penerapan akuntansi yang tepat, pemilik usaha dapat mengawasi perkembangan bisnis, struktur modal, dan menghitung keuntungan dengan efisien. Namun, proses penyusunan laporan keuangan melibatkan berbagai prosedur yang memerlukan pemahaman mendalam tentang standar akuntansi yang berlaku, seperti Standar Akuntansi Keuangan untuk Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Penelitian ini menggunakan metode kualitatif dengan tujuan mengevaluasi penerapan SAK EMKM pada UMKM Gallery Fika Flower. Hasil penelitian menunjukkan bahwa UMKM ini belum sepenuhnya memahami dan menerapkan SAK EMKM dalam penyusunan laporan keuangannya. Implementasi SAK EMKM dapat memberikan manfaat penting bagi pengambilan keputusan yang lebih baik dan perkembangan bisnis yang lebih optimal. Namun, kendala utama yang dihadapi adalah kurangnya pemahaman tentang standar akuntansi dan kurangnya tenaga akuntansi yang terlatih. Oleh karena itu, pelatihan khusus tentang penyusunan laporan keuangan sesuai dengan SAK EMKM sangat diperlukan untuk meningkatkan pemahaman dan praktik akuntansi di UMKM Gallery Fika Flower.
ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 23 DAN PAJAK PERTAMBAHAN NILAI ATAS JASA PENGANGKUTAN PADA PT. ANUGERAH KREASI SELARAS MEDAN Andini, Retno Putri; Septriawan, M. Reza; Marviana, Ratna Dina
Worksheet : Jurnal Akuntansi Vol 3, No 2 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i2.4581

Abstract

The duty to pay the taxes of Anugerah Kreasi Selaras Medan pursuant to the established rate, with a reduction of the income tax of Article 23 of 2% of the tax base. (DPP). Respect for payments and reporting reflects professionalism, social responsibility, and positive contributions to economic development. Focus on the tax cuts, calculation, and reporting aspects of the Harmonized Creative Awards, related to Value Added Tax (PPN). Despite a VAT rate of 11%, the company exempts VAT on transport services under government regulations. And regardless of the purpose of this study, How the calculation, reduction, and deposition of income tax and value added tax on PT. And despite payments being delayed for several months due to falls on Sunday, the company is still showing good faith. PT Anugerah Kreasi Selaras adheres to the cut-off exemption rules for service companies with tax-free declarations.Annual evaluation shows an increase in the amount of DPP and VAT owed paid. The VAT exemption on transport services is aimed at keeping land transport tariffs affordable to the public and encouraging economic growth and job creation. The positive impact involves strengthening the public transport sector and preventing the transition of the public to other modes of transport that may occur as a result of the increase in tariffs due to the burden of VAT
PENGARUH RASIO SOLVABILITAS DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN INDUSTRI SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2020-2022 Muni, Nurul Husna; Marviana, Ratna Dina; Syaharman, Syaharman
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.5221

Abstract

Penelitian  ini  bertujuan  untuk  mengetahui  pengaruh rasio  likuiditas  dan  solvabilitas  terhadap kinerja keuangan pada perusahaan sektor industri barang konsumsi yang terdaftar di BEI. Variabel yang digunakan dalam penelitian  ini  adalah rasio  likuiditas  dan  solvabilitas  sebagai  variabel  independen  dan Kinerja keuangan sebagai  variabel dependen. Likuiditas diproksikan oleh Current Ratio (X1), rasio solvabilitas diproksikan oleh Debt To Asset Ratio (X2), dan Kinerja Keuangan diproksikan oleh Return On Equity (Y). Jenis penelitian yang digunakan adalah penelitian kuantitatif. Teknik  analisis data yang  digunakan dalam penelitian ini adalah  analisis regresi linear berganda.Dalam melakukan analisis  data,  peneliti  menggunakan  aplikasi  pengolah  data  statistik,  yaitu  IBM  SPSS  versi  29.  Hasil  penelitian menunjukkan  bahwa  likuiditas  (current ratio)  secara  parsial berpengaruh  signifikan terhadap Kinerja keuangan Return On Equity. Solvabilitas (debt to Asset Ratio) secara parsial berpengaruh signifikan terhadap kinerja keuangan (Return On Equity). Secara  simultan  likuiditas  (current ratio)  dan  solvabilitas  (debt to Asset ratio)  berpengaruh  terhadap kinerja keuangan (return on equity).
ANALISIS SISTEM AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA CV. MJ PERFUME MEDAN Hartini, Sri Indah; Marviana, Ratna Dina; 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.
Co-Authors Abdullah, Ihsan Afriani, Dwi Tika Amalia, Mekar Meilisa Andini, Retno Putri Antoro, Budi Aried Sumekar Asnawi, Muhammad Atrizka, diny Budi Antoro Eddy Iskandar Fathia Ahmad Hartini, Sri Indah Ihsan Abdullah Irwadi, Irwadi Iskandar, Eddy Junaidi, Listya Devi Lumban Tobing, Fany Farida Maya Sartika Sinaga Mekar Meilisa Amalia Muhammad Asnawi Muni, Nurul Husna Murviana Koto Ngatno Sahputra Novita Barus Nurhayani, Ulfa Nurhayati Nurhayati Nurhayati Nurhayati Pradita, Mutia Pratama, Ikbar Raden Mohamad Herdian Bhakti Riva Ubar Harahap Rizkan Zulyadi Sabrina Aulia Rahmah Sahnan Rangkuti Sahputra, Ngatno Sarah Nasution Septriawan, Muhammad Reza Sintaria Sibarani Sri Indah Hartini Suhariyanti, Suhariyanti Syafruddin Ritonga Syaharman Syaharman Syamsiar, Syamsiar Syauqi, Teuku Muhammad Tika Nirmala Sari Ubar, Riva Wenggedes Frensh Zulkarnain, Mierna