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All Journal Jurnal Ilmiah Ranggagading (JIR)
Sapto Amal Damandari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Evaluasi Sistem Pengendalian Intern Persediaan Barang Jadi dalam Meningkatkan Efektivitas dan Efisiensi Operasi Pada PT. Compotec International Hastoni, Hastoni; Damandari, Sapto Amal; Rachmawati, Sanovi
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

There are several things emerge in management cycle of finished product stock. They require attention to deal with existing problems by forming company’s good internal control system. So that conducive climate on one of company’s assets can be created. Evaluation on internal control system will not merely comprise the process and procedure of management of finished product stock. It’s also covers data completeness in the form of documents or form linked with stock that must be brought to account in the form of report and reliable accounting data. Keywords: Internal Control, Finished Product Supply
Evaluasi Atas Pengakuan Pendapatan dan Beban Dalam Kaitannya dengan PSAK No. 36 Tentang Akuntansi Asuransi Jiwa : Studi Kasus Pada PT. Asuransi Jiwasraya (Persero) Damandari, Sapto Amal
Jurnal Ilmiah Ranggagading (JIR) Vol 4, No 2 (2004): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Life insurance has different characteristics compared with other corporation viewed from organizational structure, management style, and its goal. That is why, Indonesia Accountants’ Association has fixed special standard for insurance, that is Declaration of Finance Accounting Standard No. 36 concerning Life Insurance Accounting. Income is inflow or asset raising from an entity during a certain period derived from delivery or production of goods, services, and other as core business of the firm. The main source of income of PT Asuransi Jiwasraya (Jiwasraya Insurance, Inc.) is premium income and investment yield. PT Asuransi Jiwasraya has applied PSAK (Declaration of Finance Accounting Standard) No. 36 as a guideline in accounting practice of life insurance as an acknowledgement of income and burden in arranging finance account, specifically profit-loss account. Keywords : income acknowledgement; Insurance Accounting
Evaluasi Atas Kepatuhan Pelaksanaan Ketentuan Pajak Pengahasilan Karyawan Pasal 21 Dalam Hubungannya Dengan Sistem Akuntansi Penggajian Damandari, Sapto Amal
Jurnal Ilmiah Ranggagading (JIR) Vol 4, No 1 (2004): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Untuk kelancaran setiap pelaksanaan ketentuan PPh karyawan pasal 21 yang di lakukan perusahaan, harus disesuaikan dengan ketentuan undang-undang PPh pasal 21 yang berlaku dan untuk kelancaran kegiatan penggajian yang dilakukan perusahaan diperlukan adanya sistem dan prosedur akuntansi penggajian yang memadai. Namun kadang kala didalam pelaksanaan ketentuan PPh karyawan pasal 21 sering terjadi hambatan ataupun kesalahan yang menyebabakan perusahaan tidak patuh pada ketentuan PPh pasal 21 yang berlaku. Untuk itu pelaksanaan ketentuan PPh karyawan pasal 21 harus dihubungkan dengan sistem akuntansi penggajian. Keywords : PPh pasal 21; Sistem Akuntansi Penggajian; Prosedur Akuntansi Penggajian; Perpajakan.
Co-Authors Hastoni Hastoni Sanovi Rachmawati