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Saragih, Marintan
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Analysis of The Implementation of The Internal Control System Of Cash Expenditure in The Regional Financial and Revenue Management Agency of Pematangsiantar City Saragih, Marintan; Tarigan, Vitryani; Nababan, Rina Tania
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/z52ky067

Abstract

According to Government Regulation Number 60 of 2008, the Internal Control System is a process that is integrated into every action and activity of the organization, which is carried out continuously by the leadership and all employees. The aim is to provide adequate assurance of achieving organizational goals through effective and efficient implementation of activities, reliability of financial reporting, security of state assets, and compliance with laws and regulations. This study aims to determine how the implementation of the Internal Control System for Cash Disbursements is carried out at the Regional Revenue and Financial Management Agency of Pematangsiantar City. The method used in this study is a qualitative approach. The results of the study indicate that the implementation of the system has been running well and includes a number of internal control components in accordance with the provisions applicable to cash disbursement procedures
The Effect of Quality Costs on Damaged Products in CV. Aneka Ilmu of Pematangsiantar Tarigan, Vitryani; Saragih, Marintan
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/abas9f03

Abstract

Every company is required to participate in competition. One of the efforts made by companies to remain competitive is by improving the quality of their production results. Improved quality will reduce the occurrence of defective products, thereby increasing profits. This study aims to determine whether there is an influence of quality costs on defective products at CV. Aneka Ilmu Pematangsiantar. The object of this research is CV. Aneka Ilmu Pematangsiantar. The variables examined are quality costs (prevention costs and appraisal costs) and defective products. Data were collected using the documentation method, and the obtained data were analyzed descriptively and quantitatively. Based on the results of the study, it can be concluded that quality costs are a valuable investment in minimizing defective products at CV. Aneka Ilmu Pematangsiantar. The significant relationship between quality costs and defective products should be considered by company management to achieve overall better product quality, thus reducing the occurrence of defective products
Pengaruh Perencanaan Sumber Daya Manusia, Rekrutmen Dan Seleksi Karyawan Terhadap Kinerja Karyawan PT. Sumber Aksara Mas Kristanto; Saragih, Marintan; Triyanti Purba, Desmi
Manajemen: Jurnal Ekonomi Vol. 6 No. 1 (2024): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/qn79b341

Abstract

Adapun tujuan dari penelitian ini antara lain adalah untuk mengetahui pengaruh perencanaan SDM terhadap kinerja karyawan pada PT. Sumber Aksara Mas. Untuk mengetahui pengaruh seleksi karyawan terhadap kinerja karyawan pada PT. Sumber Aksara Mas. Untuk mengetahui pengaruh perencanaan SDM, rekruitmen dan seleksi karyawan secara bersama-sama (simultan) terhadap kinerja karyawan PT. Sumber Aksara Mas. Jenis data yang digunakan adalah data primer dan data sekunder. Pengumpulan data dilakukan dengan kuesioner, wawancara, dan dokumentasi. Uji instrumen penelitian ini adalah uji validitas dan uji reablilitas. Teknik analisis data yang digunakan adalah uji notrmalitas, analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Hasil regresi linier sederhana menunjukkan ada pengaruh negatif antara rekruitmen terhadap kinerja karyawan. Dan hasil linier sederhana menunjukkan ada pengaruh negatif antara seleksi karyawan terhadao kinerja karyawan. Hasil analisis koefisien korelasi menunjukkan hubungan yang tinggi dan positif antara perencanaan SDM, rekruitmen dan seleksi karyawan terhadap kinerja karyawan. Hasil pengujian hipotesis secara simultan dengan Uji F maka H0  ditolak, artinya adanya pengaruh positif dan signifikan antara perencanaan SDM, Rekruitmen, dan seleksi karyawan terhadap kinerja karyawan
Co-Authors Amelia, Dara Cahya Athina Nikitria Aulia, Riska Azhari, Tasya Br Saragih, Jumaidah Wardati Damanik, Elfina O. P. Eva Sriwiyanti Fitra Agung Pratama Girsang, Rosita Manawari Girsang, Yulita S N Girsang, Yulita Santa Nova Gultom, Elvi Ika Kristina Halim, Dela Haloho, Dasmaika Apriani Harahap, Nabila Imtihani Hazelinling, Hazelinling Hutauruk, Deswidya S Kristanto Kristianto Kristianto Leviana Tri Sukma Mahaitin H Sinaga Malau, Inneke Oktafani Manurung, Pebby Artika T Manurung, Ronta Br Martina, Sri Masdalifa, Nur Munthe, Risma N Nababan, Rina Tania Nainggolan, Reynaldi Nanda Asmara Pasaribu, Riada Marenny Perangin - angin, Dermawan Purba, Desmi Triyanti Purba, Djahotman Purba, Djuli Sjafei Purba, Ridwin Rai Fazran Nuarza RAMAWATI, NURVITA Resna Napitu Ritonga, Zavira Shabrina Sagala, Andi Sagala, Rizky Stevension Saragih, Dodi A Sihombing, Eka S R Silaen, Peterson Yosua Sipayung, Tuahman Situmorang, Mutiara Sondang Sidabutar, Sondang Sri Martina Sriwiyanti, eva Surbakti, Siti Tambunan, Alya Hafizah Tanjung, Nurainun Tarigan, Vitrayani Tarigan, Vitryani Tarigan, Wico J TRISILAWATI, TRISILAWATI Triyanti Purba, Desmi Tumanggor, Bagudek Turnip, Rona Anjelina Wico Jontarudi Tarigan Yolanda Yolanda, Yolanda Zalukhu, Dasman Jaya Zendrato, Lasmariana