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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Pengabdian Pada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Journal of Education, Humaniora and Social Sciences (JEHSS) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal STIE Semarang (Edisi Elektronik) Journal Of Management Science (JMAS) JURNAL MUTIARA AKUNTANSI Majalah Ilmiah Warta Dharmawangsa JASF (Journal of Accounting and Strategic Finance) Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Madaniya Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Quantitative Economics and Management Studies International Journal of Social and Management Studies (IJOSMAS) Jurnal Ekonomi JRAM (Jurnal Riset Akuntansi Multiparadigma) Comsep : Jurnal Pengabdian Kepada Masyarakat Profit: Jurnal Manajemen, Bisnis dan Akuntansi Worksheet : Jurnal Akuntansi Sanskara Akuntansi dan Keuangan The Es Accounting and Finance SABAJAYA Jurnal Pengabdian Kepada Masyarakat West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science Jurnal Bisnis Corporate
Mekar Meilisa Amalia
Universitas Dharmawangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Worksheet : Jurnal Akuntansi

 1 
ANALISIS AKUNTANSI PERTANGGUNGJAWABAN PUSAT LABA GUNA ALAT PENILAIAN KINERJA MANAJER PT. PASIFIC MEDAN INDUSTRI Mekar Meilisa Amalia; Emma Syahfira
Worksheet : Jurnal Akuntansi Vol 1, No 2 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i2.2115

Abstract

Responsibility accounting requires each manager to be involved financially for his part, and to present performance reports in a timely manner by comparing actual results with planned. The purpose of this research is to identify and analyze the use of responsibility accounting in assessing the performance of profit center managers and to identify and analyze the factors causing the company's profit targets not to be achieved. This type of research is descriptive quantitative and the source of data used in this study is primary data in the form of financial statements and company accounting records, while secondary data in the form of company profiles.Data collection methods used in this research are interviews, literature study, and documentation. The data analysis technique used is a qualitative descriptive technique. The results showed that the use of profit center responsibility accounting in assessing the performance of managers at PT. Pacific Medan Industry is still not implemented optimally. It is known that there has been a large difference in losses between the realization and the budget from 2016 to 2020, which ranges from 2.04% to 25.14%. The financial manager is less careful in predicting the net profit so there is still a fairly large difference in losses. Factors causing not achieving the company's profit target include the existence of expenses that exceed the previously budgeted amount, including due to price increases.
ANALISIS PEMBERIAN INSENTIF KARYAWAN DALAM UPAYA PENINGKATAN PIUTANG TERTAGIH PADA PT. RENALTI UTAMA MEDAN Megawaty Laiya; Mekar Meilisa Amalia
Worksheet : Jurnal Akuntansi Vol 2, No 1 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i1.2610

Abstract

In an effort to increase receivables collection, incentives are one of the important steps to take because with these incentives it is expected that sales and collectors will work professionally and be motivated to participate in minimizing bad debts. This study aims to determine the provision of employee incentives can increase the amount of receivables that can be billed at PT. Renalti Utama Medan. The type of data used in this research is quantitative data. Sources of data used are primary and secondary data obtained through interviews, observation and documentation. The data analysis technique used is descriptive analysis. The results of the study found that the incentives given to the collection team were quite large, this was seen from the amount of receivables collected in 2020 of Rp. 166,305.673 and in 2021 it is Rp. 159,495,339 and the amount of incentives in 2020 is Rp. 2,804,844.28 and in 2021 a significant increase of Rp. 6,803,742.22 even though the receivables collected decreased in 2021. These incentives play a role in the collection of receivables at PT. Renalti Utama Medan where the total receivables in 2020 are Rp 228,242,214 and collectibles are Rp 166,305.673, in 2021 the total receivables are Rp 246,914,642 and collectibles are Rp 159,495,339. When viewed from the receivables collectible in 2021, the amount decreased and was not significant compared to the previous year. And if it is related to receivables where in 2020 the total receivables are greater than in 2021, it can be concluded that there has been an increase in the total amount of receivables collection because it will be easier to collect them. This has an impact on increasing the incentives provided.
PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS CV. SUKSES ABADI) Fauziah Nur Purwaningsih; Mekar Meilisa Amalia
Worksheet : Jurnal Akuntansi Vol 1, No 1 (2021)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i1.1542

Abstract

A very important part of the company's operational management that reflects thecondition of the company's performance is internal control. Effective internalcontrol can help companies safeguard company assets, ensuring the availability ofaccurate financial reports. To determine the internal control system affectscompany performance at CV. Sukses Abadi is the goal of this study. Quantitativeresearch is a type of this research. The saturated sample is a sampling techniquefor this study. The analysis method used in this research is descriptive analysismethod and simple linear regression analysis were the tests carried out includevalidity, reliability, classical assumption tests (normality test, heteroscedasticitytest), partial test (t-test) and to determine the relationship between each variableusing correlation coefficient analysis. The results of the study explained that thecorrelation value (R) was 0.561. From the output, the coefficient of determination(R Square) is 0.330, which means that the influence of the independent variable(internal control system) on the dependent variable (company performance) is33.00% and the rest is 67.00%. Furthermore, the results of research on theinfluence of internal control systems on company performance at CV Sukses Abadican conclude that there is a significant and positive influence of internal control oncompany performance at CV. Sukses Abadi in Deli Serdang Regency which isshown based on the results of the t value of 2.054> t table of 2.048 and a probabilityvalue of 0.049 <0.05 means that the better internal control carried out by themanagement of CV. Sukses Abadi, the higher the company's performance
PENERAPAN PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILANPASAL 22 ATAS PENGADAAN BARANG IMPOR Mia Amelia Wahyuni; Mekar Meilisa Amalia; Rizkia Daulay
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.v2i2.3459

Abstract

The study aims to analyze the application of the calculation and reporting of income tax article 22 onthe procurement of imported goods at PT. Wicaksana Sentra Linkindo. The data used in this research isquantitative derived from secondary data in the period 2016 - 2018 with a descriptive approach anddata collection techniques through interviews and documentation. The results of the study show that thecompany has implemented the calculation and reporting of income tax article 22 according to the ratesstated in the tax regulations for chain products and generators. But in terms of collecting income taxarticle 22 on the procurement of goods with pump purchase partners it has not been properlyimplemented in accordance with PMK Number 34/PMK.010/2017.
Co-Authors A. Mahendra Abu Bakar Ali Ameen Andi Hidayatul Fadlilah Anjarwati, Sri Aried Sumekar Arief Hidayatullah Khamainy Awadh Ahmed Mohammed Gamal Bambang Baren Sipayung Budi Antoro Cakranegara, Pandu Adi Citra Arta, Deddy Novie Dede Hertina Dewa Oka Supartawa Dewi Wahyuni Dwi Tika Afriani Eka Kurnia Saputra Elmira Siska Emma Syahfira Emmy Syafitri Fachrul Rozi Fachrul Rozi Facrul Rozi Farid Ardyansyah Fatimah Fatimah Fauzi Fauziah Nur Purwaningsih Festus Evly R.I. Liow Hariandy Hasbi Hasmidar Hasmidar Hendrik ES Samosir Hengky Leon I Gusti Ngurah Agung Dewantara Putra I Kadek Wira Dharama Prayana Indra Irjani Dewijanti Indra Rustiawan Indrawati, Andi Irwan Moridu Ismet Ismatullah Iwan Harsono Jekmal Malau Joko Sangaji Karona Cahya Susena, Karona Cahya Kartika Sari Klemens Mere Kraugusteeliana Kraugusteeliana Loso Judijanto Lukman Hakim Margiono Suyitno Marviana, Ratna Dina Megawaty Laiya Mia Amelia Wahyuni Moh Abdurrosyid Muhammad Mujtaba Mitra Zuana Napu, Fithriah Nasruddin Khalil Harahap Nasution, Annio Indah Lestari Nordiansyah, Muhammad Novi Puji Lestari Nurhayati Nurhayati Nurhayati Nurhayati Nurjanna Ladjin Nurul Anisah Sihaloho Olivia Tahalele Patriandari Patriandari Rahmat Jatnika Ratih Kusumastuti Renika Hasibuan Rianto Rifki Abdul Malik Rizkia Daulay Rudi Ginting Sahnan Rangkuti Sari Mujiani Suhendar Suhendar Teguh Setiawan Wibowo Wakit, Saipul Warkianto Widjaja Weraman, Pius Wildoms Sahusilawane Wulandari Wulandari Yuliana Arsyad