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All Journal EDUTECH: Jurnal Ilmu Pendidikan dan Ilmu Sosial Jurnal Pitis AKP SOSCIED
Menik Wijayanti
Politeknik Saint Paul Sorong
Education Social Sciences

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ANALISIS PIUTANG DAGANG DAN PENERIMAAN KAS DALAM UPAYA PENINGKATAN EFEKTIVITAS PENGENDALIAN PIUTANG CV. DIANA PAPUA MOTOR Menik Wijayanti; Stefany Margareta Martono
SOSCIED Vol 2 No 1 (2019): SOSCIED - Juli 2019
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jsoscied.v2i1.170

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan sistem akuntansi penjualan kredit, penerimaan kas (dari piutang) serta tingkat pengendalian piutang pada CV. Diana Papua Motor. Data yang diperoleh dari data primer dan sekunder. Teknik pengumpulan data mengunakan teknik wawancara, observasi dan kepustakaan. Analisis data dilakukan dengan menganilisis akuntansi penjualan kredit dan sistem akuntansi penerimaan kas yang telah diterapkan pada CV. Diana Papua Motor belum efektif dalam upaya mendukung peningkatan pengendalian piutang. Hal ini disebabkan karena dalam pelaksanaan sistem akuntansi dan penerimaan kas masih ditemukan adanya perangkapan tugas yang dilakukan oleh bagian penjualan kredit dan penerimaan kas. Penulis menyarankan agar perusahaan membentuk bagian kredit dan bagian penagihan tersendiri, perusahaan juga harus membuat kebijakan denda atas setiap keterlambatan pembayaran. Ini bertujuan untuk memperkecil kemungkinan keterlambatan pembayaran dari pelanggan sehingga dapat menciptakan perputaran uang yang sehat pada perusahaan. Sehingga dapat meningkatkan pengendalian piutang pada perusahaan tersebut.
PENENTUAN HARGA POKOK PRODUKSI KOPI BUBUK PADA PT. SENANG ABADI SORONG Menik Wijayanti; Joice Marantika
SOSCIED Vol 3 No 2 (2020): SOSCIED - November 2020
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jsoscied.v3i2.241

Abstract

In general, companies that are established have a specific purpose. The purpose is the starting point for carrying out all activities within the company. Manufacturing companies are companies whose main business activities are processing raw materials into finished products, then selling the resulting products. One thing that can be done for manufacturing companies in the policy in determining the calculation of the cost of goods manufactured. PT. SENANG ABADI is a manufacturing company, which produces ground coffee. In the production process activities, this company has not implemented and determined the cost of goods manufactured by accounting procedures, in terms of collection and classification of costs not yet collected according to the elements of production costs. Therefore, the company does not know how much the actual cost of production is issued by the company during the production process. The purpose of this research is to find out how to calculate the cost of goods manufactured at PT. SENANG ABADI is it by the cost accounting concept. The method used in this research is a literature study, interview, and observation. In calculating the cost of production, the company has not taken into account all production costs incurred during the production process. In determining factory overhead costs, the company only takes into account the cost of electricity but takes into account all the costs of labor as direct labor. PT. Senang Abadi should collect all production costs according to the elements of production costs incurred during the production process. So that the calculation of the cost of production is correct and provides accurate profit information.
Co-Authors Joice Marantika Tri Harjanti