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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Accounting and Management Journal Majalah Ilmiah Warta Dharmawangsa Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Bhinneka Worksheet : Jurnal Akuntansi Jurnal Manajemen Akuntansi dan Ilmu Ekonomi ABDI DALEM: Jurnal Pengabdian Kepada Masyarakat
Junaidi, Listya Devi
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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Journal : Worksheet : Jurnal Akuntansi

 1 
ANALISIS PENGENDALIAN PIUTANG TERHADAP RISIKO PIUTANG TAK TERTAGIH PADA PT EXPRAVET NASUBA MEDAN Adinda, Reza; Junaidi, Listya Devi
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.v3i1.4035

Abstract

This research aims to find out and analyze how receivables control is implemented on the risk of bad debts at PT Expravet Nasuba Medan. The research method uses a qualitative approach with descriptive research methods. The data used is primary data, namely data obtained directly from the leadership and employees related to the problems studied at PT. Expravet Nasuba Medan. The data analysis technique used is descriptive analysis technique. The results of this research conclude that the control of receivables on the risk of bad debts at PT Expravet Nasuba Medan has not been carried out effectively, this can be seen from the data on bad debts based on the age of the receivables which shows that each year the bad debts experience a fairly high increase.Keyword: Receivables Control; Receivables Risk.
ANALISIS PENERAPAN SUSTAINABLE FINANCE PADA BANK PERKREDITAN RAKYAT (STUDI KASUS BPR DI KABUPATEN DELI SERANG) Ananda, Tifani; Siregar, Lukman Hakim; Junaidi, Listya Devi
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.v3i2.4591

Abstract

Lembaga keuangan, termasuk Bank Perkreditan Rakyat (BPR), telah berkonsentrasi pada penerapan prinsip-prinsip keuangan berkelanjutan dalam era keuangan yang terus berkembang. Dengan menggunakan studi kasus sebagai metode utama, penelitian ini bertujuan untuk mengevaluasi penerapan keuangan berkelanjutan pada BPR di Kabupaten Deli Serdang. Metode penelitian kualitatif menggunakan data dari wawancara mendalam dengan manajemen PT BPR Nusantara Bona Pasogit 33 dan PT BPR Solider. Hasil analisis menunjukkan bahwa PT BPR Nusantara Bona Pasogit 33 lebih memahami tentang keuangan hijau dan lebih siap untuk menerapkan dan meningkatkan kegaitan keuangan hijau di fasilitasnya. Untuk dapat menjalankan Sustainable Finance pada BPR yang dikelola, BPR Solider masih membutuhkan pemahaman yang lebih baik tentang konsep dan tata laksana Sustainable Finance. Kedua BPR memiliki pengalaman yang sama dalam menerapkan Sustainable Finance pada sektor pendanaan atau pembiayaan UMKM. Beberapa kendala umum yang dihadapi oleh BPR termasuk risiko yang tinggi bagi penerap dan kurangnya sosialisasi dari OJK. Dalam kegiatan Sustainable Finance BPR Nusantara Bona Pasogit 33 dan BPR Solider baru, empat aspek implementasi awal dilakukan, yaitu penyesuaian sistem teknologi informasi dan pelaporan, pengelolaan lingkungan internal yang ramah lingkungan, desain, dan pengembangan softskill bagi para pelaku kegiatan Lembaga Jasa Keuangan. Studi ini meningkatkan pemahaman kita tentang bagaimana BPR di wilayah ini menerapkan konsep keuangan berkelanjutan. Hasilnya diharapkan dapat membantu dalam pengembangan kebijakan dan praktik keuangan berkelanjutan, terutama yang berkaitan dengan lembaga keuangan mikro seperti BPR.
ANALISIS PENERAPAN SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN DALAM UPAYA PENINGKATAN EFISIENSI BIAYA PADA UPT RS KUSTA LAU SIMOMO KABANJAHE Br S Sidauruk, Claudy Octalia; Zahari, Zahari; Junaidi, Listya Devi
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.v4i1.5315

Abstract

The objective of this research is to determine the importance of implementing an effective payroll and wage accounting system in healthcare service organizations, such as the UPT RS Kusta Lau Simomo Kabanjahe, to improve operational cost efficiency. This research employs a qualitative descriptive approach, combining the analysis of primary data obtained through interviews and observations, as well as secondary data from financial reports and related documents. The findings of the study indicate that the implementation of a well-structured and standard-compliant payroll and wage accounting system can significantly reduce operational costs. The implications of this research suggest that the optimal implementation of such a system can serve as a critical strategy for managing budgets efficiently in healthcare institutions. 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENJUALAN PADA RESTORAN MAKANAN JEPANG (STUDI KASUS PT. SUSHI INDO SUKSES MANDIRI) Dakhi, Santa Ana; Junaidi, Listya Devi; 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%.
Co-Authors Adinda, Reza Afriani, Dwi Tika Agus Kurniawan Akbar, Muhammad Fauzi Anan, Malesa Ananda, Tifani Andi Maysarah Andy Satria Antoro, Budi Aried Sumekar Arif Rahman Asrindah, Asrindah Atika, Diyah Atikah, Diyah Br S Sidauruk, Claudy Octalia Buulolo, Nahazisokhi Cut Zahri, Cut Dakhi, Santa Ana Dewi Wahyuni Firah, Al Halvin, Muhammad Hasibuan, Adinda Khairunnisa Irmadhani, Alia Iskandar, Eddy Iwanda, Muya Syaroh Jannah, Syarifah Miftahul Marviana, Ratna Dina Nasution, Asrindah Nasution, Nandrah Afiati Nasution, Umar Hamdan Sahnan Rangkuti Sarah Nasution Septriawan, Muhammad Reza Sinaga, Kariaman Siregar, Lukman Hakim Siswoyo, Bambang Hendra Sitompul, Siti Rahmah Sopang, Fandi Iksandar Sopang, Fandi Iskandar Sri Mulyani Syaharman Syaharman Syaiful Amri Syamsiar, Syamsiar Syamsurizal - - Thaib, Zulkifli Zahra, Ainisa Zulkarnaen, Mierna