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Gatot Hidayat
Universitas Bandar Lampung
Economics, Econometrics & Finance Social Sciences

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Sistem Penghimpunan Dan Penyaluran Dana Masyarakat Pada Bri Unit Manda (Studi Kasus pada Kota Tegineneng Lampung Selatan) Gatot Hidayat; Shinta Deswati; Goenawan GOENAWAN
Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i1.223

Abstract

The purpose of the writing of this skripsi is to figure out how to fund from the public and how the distribution of the funds that have been raised by a Bank. This research is expected to add insights and broaden the knowledge within the company, in particular banking institutions that deal with the compilation and distribution. System and management conducted by BRI Unit manda already good because it is done by computerization so quite effectively. However, this system had disadvantages. one of them is the BRI Unit cannot directly determine the financial statements after the occurrence of a transaction. The recording and production of the financial statements is conducted daily, which directly monitored by BRI. The new Unit can know BRI print out financial statements for 1 (day) the next day. From the descriptions above, so it is recommended that the authorized padaBRI Center for BRI units to create their own daily financial reports. So it will be able to know the results of a print out daily transactions on the BRI Unit after working hours. And no need to wait for the next day. It is intended to anticipate when subject happens to financial troubles on a BRI units that must be completed on the same day. The financial statements are needed in decision-making in solving problems. When waiting for results of a print out from the Center the next day, BRI, will delay solving problems that may occur on this day
Analisa Sistem Informasi Akuntansi Dalam Pengendalian Intern Penjualan Dan Piutang study kasus pada CV. Alam Prima Komputer (Sentra Laptop) di Bandar Lampung Gatot Hidayat; Shiauyen Susanriana; Yunus Fiscal
Jurnal Akuntansi dan Keuangan Vol 2, No 2 (2011): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i2.210

Abstract

Tujuan penelitian ini adalah untuk mengetahui mengapa sering terjadi keterlambatan pengiriman barang ke pelanggan,untuk mengetahui mengapa sering tejadi salah kirim.,untuk mengetahui mengapa sering terjadi keterlambatan pembayaran piutang yang  sudah jatuh tempo dan untuk mengetahui mengapa sering terjadi perbedaan saldo yang dicatat perusahaan dengan saldo yang dicatat pelanggan. Secara umum setiap perusahaan mempunyai tujuan yang sama, yaitu mengoptimalkan kinerja perusahaan  untuk meningkatkan laba yang maksimum. Salah satu caranya  adalah meningkatkan penjualan. Dalam suatu perusahaan, kegiatan penjualan merupakan sumber pendapatan untuk pembiayaan aktivitas perusahaan. Penjualan dapat dilakukan dengan dua cara yaitu secara tunai dan secara kredit. Akibat dari penjualan secara tunai akan berkaitan dengan penerimaan kas, dimana kas penting untuk kelancaran jalannya perusahaan sedangkan penjualan secara kredit akan mengakibatkan timbulnya piutang usaha. Pemberian kredit tanpa memperhatikan kredibilitas pelanggan dalam kegiatan penjualan kredit sering dilakukan oleh perusahaan.
Studi Perbandingan Nilai Laba Bersih Antara Metode Pencatatan Penyusutan Yang Dilakukan Perusahaan Dengan UU Perpajakan No.17 Tahun 2000 (Kasus pada PT. Dwi Gunung Putera di Bandar Lampung) Gatot Hidayat; Daniel Yulian; Riswan RISWAN
Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i1.18

Abstract

The preparation of financial statements for fiscal purposes, has no provisions that must be complied with in the Tax Act No. 17 of 2000. However, often occur in the preparation of the financial statements prepared by the company's fiscal. The purpose of this study was to determine whether there is a difference between the straight-line method to the declining balance method at the company. The hypothesis is that the cost of depreciation of fixed assets is greater than the company calculated depreciation calculations by Tax Law No.. 17 of 2000, which is caused by differences in the calculation method used and the amount of rates.The analysis used was a qualitative analysis and quantitative analysis. From the research and analysis done can be seen the difference net profit before tax of the company is Rp. 210 438.550 and net profit before tax is a tax of Rp. 216.056.782. Resulting in the difference in the amount of tax of Rp. 1,685,469.66. Or in other words, the state income from taxes on the difference between the methods of recording methods used by the company with the method according to the Tax Law No. 17 of 2000 was reduced by Rp1.685.469, 66. On this mistake, companies subject to administrative sanctions 2% since the tax up to the issuance SKPKB. The administrative penalty calculation is 2% x Rp. = 1,685,469.66. Interest is added to the amount of the tax deficiency owed tersebut.Untuk deal with them, then the company should use the declining balance method used by taxation, so there is no imposition of administrative sanctions by 2% in the financial statements.
Co-Authors Daniel Yulian Goenawan GOENAWAN Riswan RISWAN Shiauyen Susanriana Shinta Deswati Yunus Fiscal