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SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS ATAS PENCATATAN NIKAH PADA KANTOR URUSAN AGAMA KECAMATAN SAJIRA Ghufroon, Naufal; Yasin, Muhammad; Purnomo, D; Hamizar, Hamizar
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.1643

Abstract

This research aims to identify and analyze the cash receipts accounting system for marriage registration implemented at the Office of Religious Affairs (KUA) of Sajira District. As the forefront unit of the Ministry of Religious Affairs in public religious services, KUA handles significant economic transactions involving cash, both receipts and disbursements. The importance of this study stems from the need for consistent accounting systems and procedures to reduce the potential for misuse and prevent cash fraud, which often occurs in various institutions. Therefore, cash receipts are the main focus given the vital importance of accountable budget management. This research utilizes primary and secondary data sources, collected through documentation and interviews with relevant parties. A qualitative descriptive approach is employed as the analytical method, using an inductive reasoning to draw conclusions from field findings. The results indicate that the cash receipts system for marriage registration at KUA Sajira District generally conforms to the concepts and procedures of relevant cash receipts system theories, although potential improvements for strengthening internal control and transparency remain open.
ANALISIS TREN SEBAGAI PENILAIAN KINERJA KEUANGAN PADA PT INDOFOOD SUKSES MAKMUR Tbk: Purwaningtyas, Titik; Hamizar, Hamizar; Akhmad, Jaenudin; Noorhayati, Taty
JURNAL LENTERA AKUNTANSI Vol. 10 No. 2 (2025): JURNAL LENTERA AKUNTANSI, November 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i2.2091

Abstract

The purpose of this study is to determine the financial performance of PT Indofood Sukses Makmur Tbk based on the company's balance sheet and income statement using trend analysis. The research method used in this study is a quantitative descriptive method. The quantitative descriptive method is a research method that aims to describe and analyze quantitative data about the financial performance of PT Indofood Sukses Makmur Tbk. Techniques for collecting data include library research and field research. The results of this study are based on the analysis of the financial statements of PT Indofood Sukses Makmur Tbk, namely the balance sheet and income statement for the period 2022 to 2024, in which total assets, equity, sales and operating income, current year profit tended to increase, and good management of cost of goods sold and revenue. As a result, it can be concluded that the financial performance of PT Indofood Sukses Makmur Tbk is quite good. However, the company needs to effectively manage its liabilities and selling, general, and administrative expenses to maintain financial stability, ensure smooth operations, and increase profitability.
MEASURING THE EFFECTIVITY OF ACCOUNTING SYSTEM OF CASH IN IN PT. CHITRA MAJU JAYA ABADI JAKARTA Hamizar
JACTA: Journal of Accounting and Tax Vol. 1 No. 1 (2022): JACTA: Journal of Accounting and Tax, July 2022
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v1i1.16

Abstract

The purpose of this study is to find out how the cash receipts accounting system, especially for cash receipts from Cash On Delivery (COD) sales, is applied to PT. Chitra Maju Jaya Abadi.. The research methodology used is in the form of field studies by means of observation and literature study by studying various forms of written materials, as well as interviews with the company. Based on the observations made by the author, it can be concluded that in general PT. Chitra Maju Jaya Abadi has implemented a cash receipts accounting system quite well, it's just that the existing functions are still not in accordance with the existing theory, which results in dual duties and authority by 1 (one) function. The author hopes that the results of research and discussion in this Final Project can provide input that can assist the company in perfecting an effective and efficient Cash Receipt Accounting System.
Credit Sales Accounting System At Pt. Xyz In Bekasi Titik Purwaningtyas; Hamizar; Taty Noorhayati; Ariska Mediati
JACTA: Journal of Accounting and Tax Vol. 3 No. 1 (2024): JACTA: Journal of Accounting and Taxes, July 2024
Publisher : ASIAN PUBLISHER

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

Abstract

The purpose of this research was to determine the flow of the credit sales system at PT. XYX in Bekasi and to know the internal control of credit sales at PT. XYZ in Bekasi.This research method uses a qualitative descriptive method, namely a method that uses a natural setting with the intention of interpreting the phenomena that occur and is carried out by involving various existing methods through literature studies, interviews, and analyzing data obtained from companies. Based on the observations it can be concluded that the credit sales system at PT. XYZ in Bekasi runs computerized. There are several things that are not in accordance with internal control according to Mulyadi's theory. There are still several sections that need separation, such as the PPIC section which must be separated from the warehouse section and the separation between the credit section, the receivable collection section, and the accounting section.