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Analisis Perputaran Piutang Dalam Meningkatkan Modal Kerja Pada PT. Kereta Api Indonesia (Persero) Divre I Sumatera Utara Henny Andriyani Wirananda; Purwita Sari
Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) Vol 3, No 2 (2020): Jurnal SEKURITAS
Publisher : Prodi Manajemen Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (718.257 KB) | DOI: 10.32493/skt.v3i2.4279

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana perputarab piutang dalam meningkatkan modal kerja pada PT. Kereta Api Indonesia (Persero) Divre I Sumatera Utara. Penelitian ini merupakan penggambaran tentang hasil yang diperoleh dalam penelitian yang terdiri atas variabel penelitian. Teknik analisis data yang digunakan dalam penelitian ini meliputi analisis deskriptif.Hasil penelitian ini menunjukan peningkatan perputaran piutang karena pelunasan piutang yang cepat tertagih. Penyebab tidak tercapainya peningkatan modal kerja pada perusahaan PT. Kereta Api Indonesia (Persero) Divre I Sumatera Utara karena penurunan aktiva lancar dan hutang lancar pada tahun yang sama. Maka hasil penelitian ini tidak sesuai dengan teori keown et al “Bahwa apabila perputaran piutang dalam suatu perusahaan selama satu periode tertentu berjalan dengan lancar dan cepat dinilai dengan kas, maka tingkat modal kerja juga meningkat”. 
Analisis Sistem Pengendalian Intern Pemerintah Dalam Pengelolaan Bantuan Operasional Sekolah Purwita Sari; Feby Yoana Siregar
JURNAL ILMIAH EDUNOMIKA Vol 5, No 02 (2021): EDUNOMIKA : Vol. 5, No. 2, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i2.2852

Abstract

This study aims to analyze the implementation of the government's internal control system in the management of school operational assistance at SDN 060864. The research method is a descriptive type of research with a qualitative approach, namely solving the problem under investigation by describing the state of the institution that is running the government internal control system based on the facts. through interviews and direct observations in the field. The results of this study indicate that SDN 060864 has implemented the five elements of government internal control which include the control environment, risk assessment, control activities, information and communication, and monitoring so that the financial management of school operational assistance funds (BOS) in SDN 060864 can be accounted for in a transparent and transparent manner. accountability in accordance with the principles of financial management according to Law Number 20 of 2003.
Analisis sistem pengendalian manajemen dalam penerimaan dan penyaluran zakat pada Kantor Baznas Provinsi Sumatera Utara Purwita Sari; Ratih Anggraini Siregar; Irine Ika Wardhani; Retno Dhani Pingkan Zein
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art10

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui sistem pengendalian manajemen dalam penerimaan dan penyaluran zakat pada kantor Baznas Provinsi Sumatera Utara. Metode penelitian yang digunakan adalah jenis pendekatan deskriptif dengan pendekatan kualitatif yaitu memecahkan masalah yang sedang diteliti dengan mendeskripsikan keadaan kantor Baznas Prov. Sumatera Utara dalam sistem pengendalian manajemen dalam penerimaan dan penyaluran zakat berdasarkan fakta yang terjadi di lapangan melalui metode wawancara, dokumentasi, dan observasi. Hasil penelitian menunjukkan bahwa kurang efektifnya sistem pengendalian manajemen dalam penerimaan dan penyaluran zakat di BAZNAS Provinsi Sumatera Utara dikarenakan kendala yang dihadapi dalam proses perencanaan pengelolaan dana zakat yang belum sesuai dengan yang direncanakan, dan kurangnya pengawasan yang dilakukan oleh BAZNAS dalam tahap penerimaan dan penyaluran dana zakat.
Analisis pengendalian biaya produksi dalam meningkatkan laba Pada PT. Ferdinand Mandiri Ratih Anggraini Siregar; Purwita Sari; Widya Astuti; Gita Ramadhani
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art33

Abstract

This study aims to determine the obstacles and efforts faced at PT. Ferdinand Mandiri in carrying out its operational activities to support profit effectiveness. The method used in this study is a descriptive research method with a qualitative approach, where the researcher collects data, then analyses the data and concluded based on the facts at the time of the research. The results of the study concluded that the production costs paid by PT. Ferdinand Mandiri experienced an increase from 2019-2021, but the profits generated fluctuated and tended to decline in 2021. The effectiveness of a company's profits is measured by the extent to which the company is able to realize the goals that have been set or planned in advance.
The Influence of Compensation, Job Satisfaction, and Job Performance on Employee Performance at the Polonia Medan Pratama Tax Office Ananda Fitriani Dewi Nanda; Purwita Sari
Smart International Management Journal Vol 1 No 2 (2024): June 2024
Publisher : CV. HEI PUBLISHING INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70076/simj.v1i2.34

Abstract

This study aims to determine the effect of compensation, job satisfaction and work ability partially and simultaneously on the performance of employees work in the Kantor Pelayanan Pajak Pratama Medan Polonia with population of 95 people, and a study sample. of 93 people. The data analysis technique used is multiple regression analysis using the IMB Statistics computer program for Product and Service Solution (SPSS) version 24. Based on the analysis results obtained compensation have a positive and significant effect on the performance of employees work of the Kantor Pelayanan Pajak Pratama Medan Polonia, this is supported by the results of t count analysis > t-table (2,938 > 1,987) at n = 93 at 95% significance level. Job satisfaction has a not effect on the performance of employees work of the Primary Tax Service Office of Medan Polonia, this is supported by an analysis of t count > ttable (2,128 > 1,987) at n = 93 at 95% significance level. Work ability has a effect on the performance of employees work of the Kantor Pelayanan Pajak Pratama Medan Polonia, this is supported by an analysis of t count >-table (3,335 > 1,987) at n = 93 with a significant level of 95%.Value of F-count > F table (16,396 > 2,71)This states that together (multiple) there are positive and significant effects of compensation, job satisfaction and work ability on the performance of employees work of employees of the Kantor Pelayanan Pajak Pratama Medan Polonia. Keywords : Compensation, job satisfaction and work ability and performance ofemployees work