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All Journal Majalah Ilmiah Warta Dharmawangsa JRAM (Jurnal Riset Akuntansi Multiparadigma) Journal Of Human And Education (JAHE) Worksheet : Jurnal Akuntansi Innovative: Journal Of Social Science Research Jurnal Multidisiplin Sosial dan Humaniora Jurnal Manajemen Akuntansi dan Ilmu Ekonomi
Rozi, Facrul
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Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Journal : Worksheet : Jurnal Akuntansi

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PENGARUH PENYUSUTAN AKTIVA TETAP TERHADAP LABA PADA PT BANK MESTIKA DHARMA, TBK Arina, Syahrifah; Rozi, Facrul; Anan, Malesa
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.v3i2.4594

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah penyusutan aktiva tetap berdampak pada laba PT Bank Mestika Dharma Tbk untuk periode 2018–2022. Penelitian ini menggunakan data kuantitatif, yang berupa angka yang diperoleh dari dokumen perusahaan seperti laporan keuangan dan data operasional. Model analisis data yang digunakan dalam penelitian ini adalah regresi linier sederhana, yang merupakan teknik analisis data yang sangat bermanfaat untuk mengidentifikasi tingkat penyusutan aktiva tetap. Penelitian ini menemukan bahwa nilai t hitung sebesar 6.724 dan taraf signifikansi 0.000, sehingga dapat disimpulkan bahwa penelitian ini menunjukkan bahwa ada hubungan negatif antara besaran pengaruh variabel bebas terhadap variabel terikat; jika semua variabel bebas tidak mengalami perubahan dalam satuan konstan, maka laba perusahaan akan turun sebesar 15.451%. Penyusutan aktiva, aktiva, dan laba perusahaan adalah kata kunci dari penelitian ini. R Square sebesar 0,438 menunjukkan bahwa 43,8% dari faktor laba dapat dijelaskan oleh penyusutan aktiva, sedangkan 57,2% terakhir dapat dijelaskan oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini. 
Analisis Sistem Pengendalian Internal Persediaan Gas LPG 3 Kg Pada PT. Restu Inanta Utami, Yuni; Rozi, Facrul; Nasution, Ilham Ramadhan
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.v3i1.4023

Abstract

This research was conducted at PT Restu Inanta, Medan City. This research aims to: find out the internal inventory control system, find out how the system is implemented and the authority and implementation of tasks, and to find out how work practices are implemented at PT Restu Inanta. The data collection techniques used were interviews and observation. The type of research used is qualitative research regarding data collected and expressed in the form of words and images. The research results show that the internal control system for inventory at PT Restu Inanta is not effective and adequate based on an effective and adequate internal control system according to Mulyadi's theory. This is because there are still multiple tasks, in implementing healthy practices in sales and delivery there are no documents with serial numbers printed permanently which can cause negligence in recording.).Keywords: Internal Control System, Inventory
ANALISIS PENERAPAN ELEKTRONIC DATA PROCESSING TERHADAP PENGAWASAN PERSEDIAAN PADA PT. MAKMUR SEJAHTERA MEDAN Safitri, Nabila; Rozi, Facrul; Suhariyanti, Suhariyanti
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.v4i1.5314

Abstract

The increasing demand for accuracy and efficiency in inventory management has driven companies to adopt advanced technological solutions such as Electronic Data Processing (EDP) systems. This study examines the implementation of EDP in inventory supervision at PT. Makmur Sejahtera Medan, which faces challenges related to operator competency and system optimization. The research adopts a qualitative descriptive approach, incorporating in-depth interviews, direct observation, and document analysis to understand the current state of EDP application and identify obstacles. The findings reveal that while the integration of the Si Log system has enhanced data processing and inventory tracking, limitations persist due to inadequate operator training and the absence of a robust backup system. These challenges hinder the full potential of EDP systems in achieving seamless inventory management. The study implies that targeted training programs and the development of contingency systems are essential for optimizing EDP implementation and ensuring data accuracy and operational continuity. The results contribute to the body of knowledge on EDP adoption in medium-sized enterprises, highlighting both successes and areas needing improvement to guide future technological strategies.
PENGARUH PROFITABILITAS, TINGKAT PERTUMBUHAN DAN TINGKAT PAJAK TERHADAP STRUKTUR MODAL PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Khadijah, Siti; Rozi, Facrul; Nursidin, Muhammad
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.v2i2.3462

Abstract

This study aims to analyze the specific effect of Asset Growth Rate, Tax Rate on Capital Structure inReal Estate and Property companies listed on the Indonesia Stock Exchange (IDX). The sample in thisstudy is 40 real estate and property companies that publish fully audited financial reports. The type ofdata used is secondary data obtained from the financial reports of each Real Estate and Propertycompany for 3 years, namely 2017-2019. Data analysis using multiple linear regression analysis. Theresults of this study indicate that the variable profitability (ROE) has a negative and significant effect onthe capital structure of Real Estate and Property. Meanwhile, the asset growth rate and tax rate have apositive and insignificant effect on the capital structure of Real Estate and Property companies
Co-Authors Anan, Malesa Arina, Syahrifah Arliantha, Dinda Annisa Putri Evodila, Evodila Harahap, Muhammad Taufik Harahap, Riva Ubar Ilham Ramadhan Nasution, Ilham Ramadhan MUHAMMAD FAHMI Nurhaliza Nursidin, Muhammad Putra, Teguh Dwi SAFITRI, NABILA Septriawan, Muhammad Reza Siregar, Lukman Hakim Siti Khadijah Suhariyanti, Suhariyanti Taib, Zulkifli Teuku Fahmi Veithzal Rivai Zainal Yuni Utami