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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
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PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA BUMDes AMANAH KASIH DESA SINAH KASIH, SEI RAMPAH Budi Antoro; M. Reza Septriawan; Ratna Dina Marviana; T.M. Syauqi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.15628

Abstract

Desa Sinah Kasih merupakan salah satu desa dari 17 desa yang terdapat pada Kecamatan Sei Rampah dengan luas wilayah 1.900,22 m2 dan jumlah penduduk sebanyak 1748 jiwa yang mayoritas penduduknya bekerja sebagai petani dan pekerja perkebunan PTPN4. Desa ini memiliki BUMDes dimana unit usahanya berupa depot air minum (air masak) yang cukup dibutuhkan oleh masyarakat desa Sinah Kasih. Unit usaha tersebut didirikan berdasarkan swadaya masyarakat yang kemudian dibawah naungan BUMDes Amanah Kasih. Meskipun unit usaha tersebut berada pada naungan BUMDes, namun permodalan awal dalam menjalankan usaha depot air minum ini bukan berasal dari pendanaan desa melainkan murni dari swadaya masyarakat desa. Sehingga segala bentuk aktivitas produksi, penjualan, pencatatan laba-rugi masih dilakukan dengan sederhana. Dari hal tersebut maka pencatatan laporan keuangan unit usaha depot air minum ini masih sangat sederhana dan belum memenuhi kriteria pencatatan laporan keuangan yang baik. Pelatihan penyusunan laporan keuangan yang baik dirasakan perlu oleh pengelola usaha depot air minum ini karena nantinya unit usaha ini akan mengajukan pendanaan modal pada desa. Untuk memenuhi kebutuhan tersebut, dilakukan kegiatan PkM berupa pelatihan penyusunan laporan keuangan sehingga mitra dapat menyusun laporan keuangan yang sesuai standar akuntansi yang baik sebagai luaran utama kegiatan. Rencana kegiatan dilakukan selama dua hari dengan rincian hari pertama pemberian sosialisasi manajemen usaha dan konsep-konsep dasar akuntansi berkaitan dengan pencatatan keuangan, hari kedua pelatihan penyusunan laporan keuangan.
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.
Pengaruh Sistem Informasi Akuntansi dan Pengambilan Keputusan Terhadap Kinerja Manajerial Pada PT. Telkom Akses Medan Ratna Dina Marviana; Fathia Ahmad
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 5, No 1 (2023): 30 Juli 2023
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v5i1.6992

Abstract

Article historyReceived   : 2023Accepted  :Published  :  One of the factors inhibiting the running of the organization in order to become the best telecommunications service provider company in the city of Medan. Information sources are of course very much needed in overcoming problems that occur in companies, one of which is the accounting information system. With the existence of an accounting information system, managers are expected to be able to take steps and decisions quickly and precisely in order to overcome these problems which will certainly have a positive impact on the company's managerial performance. Application of accounting information systems and decision making is expected to have a good impact on the company's managerial performance.The research method in this research is associative research. Associative research is research that aims to determine the effect or relationship between two or more variables. This research has the highest level compared to descriptive and comparative research because with this research a theory can be built that can function to explain, predict and control a phenomenon.Based on data analysis and hypothesis testing regarding the Influence of Accounting Information Systems and Decision Making on Managerial Performance at PT. Telkom Access Medan, it can be concluded that: The accounting information system has a tcount = 7.226 ttable = 1.693 with a significant level of 0.005 0.05. So it can be concluded that accounting information systems affect managerial performance. Decision making has tcount = 3.566 ttable = 1.693 with a significant level of 0.001 0.05. So it can be concluded that decision making affects managerial performance. Keywords:   Accounting Information System, RetrievalDecisions,                    Managerial Performance   Kata Kunci:Accounting Information System ;Decision Making ;  Managerial Performance      A B S T R A KKeyword:Sistem Informasi Akuntansi, Pengambilan Keputusan, dan Kinerja Manajerial. Salah satu faktor penghambat jalannya organisasi dalam rangka menjadi perusahaan penyedia jasa layanan telekomunikasi terbaik di kota Medan. Sumber-sumber informasi tentunya sangat diperlukan dalam mengatasi masalah yang terjadi di perusahaan, salah satunya sistem informasi akuntansi. Dengan adanya sistem informasi akuntansi, pihak manajer diharapkan dapat mengambil langkah dan keputusan secara cepat dan tepat agar dapat mengatasi masalah tersebut yang tentunya akan berdampak positif bagi kinerja manajerial perusahaan. Penerapan sistem informasi akuntansi dan pengambilan keputusan diharapkan memiliki dampak yang baik bagi kinerja manajerial perusahaan.Metode penelitian dalam penelitian ini adalah penelitian asosiatif. Penelitian asosiatif merupakan penelitian yang bertujuan untuk mengetahui pengaruh ataupun juga hubungan antara dua variabel atau lebih. Penelitian ini mempunyai tingkatan tertinggi dibandingkan dengan diskriptif dan komparatif karena dengan penelitian ini dapat dibangun suatu teori yang dapat berfungsi untuk menjelaskan, meramalkan dan mengontrol suatu gejala.Berdasarkan analisis data dan dan uji hipotesis mengenai Pengaruh Sistem Informasi Akuntansi dan Pengambilan Keputusan Terhadap Kinerja Manajerial pada PT. Telkom Akses  Medan, maka dapat disimpulkan bahwa: Sistem informasi akuntansi mempunyai nilai thitung = 7,226 ttabel = 1,693  dengan tingkat signifikan  sebesar 0,005 0,05. Jadi dapat disimpulkan bahwa sistem informasi akuntansi berpengaruh terhadap kinerja manajerial. Pengambilan keputusan memiliki thitung = 3,566 ttabel = 1,693 dengan tingkat signifikan sebesar 0,001 0,05. Jadi dapat disimpulkan bahwa pengambilan keputusan berpengaruh terhadap kinerja manajerial. Kata Kunci : Sistem Informasi Akuntansi, Pengambilan                          Keputusan, Kinerja Manajerial     
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.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN PENENTUAN HARGA JUAL DENGAN PENDEKATAN COST-PLUS PRICING (STUDI KASUS PADA RUMAH PRODUKSI WAN TEMPEH) Amalia, Mekar Meilisa; Marviana, Ratna Dina; Sumekar, Aried
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is (1) to find out the difference between the calculation of the cost of production that has been carried out by the Wan Tempeh Production House using the full costing method, (2) to determine the difference in the determination of the selling price of the Tempeh Wan Production House by the cost-plus pricing method. Source of data comes from primary data and in the form of numbers (quantitative). Data obtained by interview, observation and documentation. To answer the problem statement, a descriptive analysis method is used.The results obtained are (1) there is a difference in the calculation of the cost of production according to the company using the full costing method. The reason is because the company has not yet implemented the calculation of production costs in accordance with the theory of cost accounting, which includes elements of direct raw material costs, direct labor costs and factory overhead costs, both variable and fixed. (2) there is a difference in determining the selling price according to the company using the cost-plus pricing method. It caused by the differences in the allocation of production costs and markup determination.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN KEPADA PARA PELAKU UMKM DI KOPERASI SIMPAN PINJAM SURYA ABADI MANDIRI MEDAN KRIO KECAMATAN SUNGGAL KABUPATEN DELI SERDANG Marviana, Ratna Dina; Sahputra, Ngatno; Iskandar, Eddy; Sumekar, Aried
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 1, No 2 (2020)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v1i2.578

Abstract

Pelatihan penyusunan laporan keuangan kepada para pelaku UMKM di Koperasi Simpan Pinjam Medan Krio ini  bertujuan  agar parapelaku UMKM dapat meningkatkan kemampuannya dalam hal pencatatan dan pengelolaan Keuangan melalui penyusunan laporan keuangan. Para pelaku UMKM belum memahami cara yang baik dalam pencatatan, khususnya yang berkaitan dengan akuntansi serta kegunaanya sehingga mereka membutuhkan dukungan dari pihak akademisi untuk mendapatkan pelatihan penyusunan laporan keuangan UMKM.  Metode yang digunakan dalam pengabdian masyarakat ini adalah pelatihan dan pendampingan penyusunan laporan keuangan UMKM melaui kegitatan Tutorial dan Diskusi berkaitan dengan masalah pengelolaan keuangan masing-masing para pelaku UMKM. Metode pengumpulan data kegiatan pengabdian ini adalah melalui observasi dan wawancara dengan pengurus koperasi dan salah satu pelaku UMKM. Jumlah Peserta yang akan ikut  training adalah 25 orang yang merupakan pelaku UMKM yang bergerak dibidang perdagangan dan jasa. Hasilnya Kegiatan pelatihan ini dapat dinyatakan berhasil dilihat dari antusiasme para pelaku UMKM selama proses pelatihan dan pendampingan penyusunan laporan keuangan
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 Jantianus - Junaidi, Listya Devi Khairul Khairul Listya Devi Junaidi 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 RINI INDAHWATI Riva Ubar Harahap Rizkan Zulyadi Rosmaida Tambun 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