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SISTEM AKUNTANSI PENJUALAN DENGAN METODE CASH AND CARRY PADA PT PERHUTANI (PERSERO) Feni Ocktafianti; Melinda Malau; Desideria Regina
Buletin Ekonomi Vol. 20 No. 1 (2016): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v20i1.326

Sales of a product produced by the company is a determinant in corporate activities. This condition is motivating companies in the implementation of the accounting system of cash sales were good in order to get a good income. PT Perhutani (Persero) KBM Agribusiness III Pusbahnas have policies and objectives are used as a guide at the time of delivery of goods to ensure that goods ordered at the outlet received properly by ensuring input data and the delivery of goods has been done correctly and accurately. Perhutani company KBM III Pusbahnas air Agribusiness in Parung Panjang, Bogor. Where in selling honey KBM Agribusiness III Pusbahnas implement systems sales accounting method Cash and Carry. Purpose Cash and Carry in forestry was like retailers / agents buy honey perhutani with basic selling price and resell at a price per outlet or it could be said with if the retail buy honey perhutani it must immediately pay the honey.Keywords : Sales, System, Inventory

SISTEM PENAGIHAN PIUTANG ATAS PENGANGKUTAN IMPOR LAUT: OLEH PT. BANGUN PUTRA PESAKA Novita Pakpahan; Fharel M .Hutajulu; Desideria Regina
Buletin Ekonomi Vol. 20 No. 2 (2016): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v20i2.566

There are many companies in Indonesia conducting import, usually these companies in conducting import goods using the services of Customs Clearance Services Companies (PPJK) and Sea Cargo Ship (EMKL). The payment for services that have been performed by PPJK and EMKL in terms of loading and unloading of import and transport to the importing company warehouse is usually done with the receivables. Services are rendered and then calculated the amount of the value of services performed and finally sends the bill to the importer company for services performed.Keywords : billing and deliver

TINJAUAN ATAS PELAKSANAAN PEMOTONGAN, PELAPORAN DAN PENCATATAN AKUNTANSI PAJAK TERHADAP PPH PASAL 21 ATAS GAJI PEGAWAI TETAP PADA PT BAURE PRATAMA INDONESIA PERIODE DESEMBER 2014 ITA BATUBARA; Desideria Regina; Frangky Yosua Sitorus
Buletin Ekonomi Vol. 21 No. 2 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i2.592

The author chose PT Bauer Pratama Indonesia, which is a company engaged in construction and manufacturing. PT Bauer Pratama Indonesia is not only in Indonesia but has internasional.in some case there own policies set out in the tax system, therefore, the writer wanted to know whether in terms of the implementation of the obligations of Article 21 Income Tax on salaries of employees of the company, especially in cutting, deposit , reporting and recordkeeping in accordance with statutory provisions and regulations applicable tax.The conclusions that can be authors obtained as a result of street vendors and discussion as well as the research that has been conducted at PT Bauer Pratama Indonesia on review for withholding, depositing, reporting and accounting income tax on salaries of 21 employees remain, namely.Calculation and Reporting has been done properly in accordance with the laws OF no.36 of 2008 regarding Fourth Amendment to Law No. 7 of 1983 Tax cuts Penghasilan. And income tax on salaries of permanent employee who has PT Bauer Pratama Indonesia done in accordance with the PER-31 / PJ / 2012. Recording the accounting for income taxes in accordance with article 21 already existing financial accounting standards except for depositing schedule.Keywords: obligations, deposit, Law

SOSIALISASI PENTINGNYA MANAJEMEN KEUANGAN UNTUK PELAKU UMKM JEMAAT GKP KLASIS JAKARTA DALAM MEMAJUKAN USAHANYA Juaniva Sidharta; Ramot Simanjuntak; Nenny Anggraini; Desideria Regina
JURNAL ComunitÃ Servizio : Jurnal Terkait Kegiatan Pengabdian kepada Masyarakat, terkhusus bidang Teknologi, Kewirausahaan dan Sosial Kemasyarakatan Vol. 5 No. 1 (2023): APRIL
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Univesitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/cs.v5i1.4626

The role of Micro, Small and Medium Enterprises (MSMEs) in the Indonesian economy is very important and is the most important pillar in increasing Indonesia's economic growth. In general, especially in the financial aspect, only a few MSMEs have experienced developments in their financial performance. One of the factors that causes this to happen is due to the low awareness of MSME actors on the importance of financial management. Financial records are very important for any business, but MSME actors often ignore this, including members of the Jakarta Klasis Christian Pasundan Church (GKP). The activity and discipline of recording all expenses and income to control finances in business is very necessary. Based on this, it is deemed necessary to provide socialization regarding the importance of Financial Management for MSMEs and is expected to be able to help members of the Jakarta Christian Pasundan Church (GKP) Classes in managing their business finances in a correct, disciplined and orderly manner. The implementation of this community service activity aims to provide socialization on the importance of financial management for MSMEs in the form of a hybrid webinar using the Zoom application (online) .Overall, the socialization activities on the importance of financial management for MSMEs actors can be said to have been successful; seen from the target number of participants, the achievement of socialization goals and the achievement of the material targets that have been planned. The enthusiasm of the participants, support from UKI and the Jakarta Class GKP Assembly were the supports for the implementation of this PkM activity. The benefits that participants get from this activity include understanding financial records for MSMEs in advancing their business. Keywords: financial management, MSMEs

ANALYSIS OF INTERNAL CONTROL SYSTEM IN COLLECTION OF TRANSPORT TERMINAL RETRIBUTIONS AS REGIONAL ORIGINAL INCOME NORTH TAPANULI DISTRICT (Case Study at North Tapanuli Transportation Service Mutiara hutabarat; Melinda malau; Desideria Regina
Fundamental Management Journal Vol. 8 No. 1p (2023): ISSN:2540 -9816 EDISI PRINT, APRIL 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i1p.4783

This study aims to determine the effectiveness of internal control in collecting transportation terminal retribution as a source of local revenue (PAD) in Taput Regency. This research is descriptive analysis. The population in this study were all employees of the Dishub Office of North Tapanuli Regency, while the sample in this study was 40 employees who had an interest in the activities of collecting levies from the terminal to depositing the results of the levy to the bank. The hypothesis in this study is suspected that the internal control system in collecting retribution for transportation terminals in North Tapanuli district as a source of local revenue has been implemented effectively. Data collection was carried out using a questionnaire technique and supported by interview techniques with related parties. Keywords: System Analysis, Internal Control System.

PENGARUH KOMITMEN ORGANISASI DAN MOTIVASI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) UNIT KEGIATAN OLAHRAGA MAHASISWA (UKOM) SEPAK BOLA UNIVERSITAS KRISTEN INDONESIA Muhammad Gilang Andrean; Desideria Regina; Nenny Anggraini
Fundamental Management Journal Vol. 8 No. 1 (2023): ISSN:2540-9220 (online) APRIL 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i1.4796

Human resources are the main cause in running an association, where human resources become thinkers, movers, and planners to determine the development of the organization in a better direction. Members are less motivated in training, Members' organizational commitment is low, the authors hope UKOM UKI students can improve quality both individually and as a team according to predetermined targets. This testing mode uses a causal association mode, then it is carried out quantitatively. The causal association mode is a test that is used to measure facts to what extent is related between one variable or several variables. A causal relationship is a relationship that affects the cause. Organizational commitment and motivation have a good influence on the OCB members of the UKOM UKI football organization. Based on the results of the study, it was found that there are effects and causes between commitment, motivation, to OCB, especially at UKOM UKI football. It is known that simultaneously commitment has a significant effect on OCB, tcount ˃ ttable is 6.218˃ 2.048 with a significance level of 0.05% <5% . It can be seen that overall motivation has a significant effect on organizational citizenship behavior with a t count ˃ t table which is 8.842 ˃ 2.048 with a significant level of 0% <5%. Keywords: organizational commitment, motivation, organizational citizenship behaviour.

HUBUNGAN KOMPENSASI DAN MOTIVASI TERHADAP KINERJA KARYAWAN (STUDI PADA UMKM ASIQUE COFFEE) The Reationship Between Compensation and Motivation to Employee Performance (Study On UMKM Asique Coffee) Albert Dwi Nana Taolin albertdwi37@gmaiI.com; Nenny Anggraini; Desideria Regina
Fundamental Management Journal Vol. 8 No. 2p (2023): ISSN:2540 -9816 EDISI PRINT, OKTOBER 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i2p.5268

Compensation and motivation are very important to improve empIoyee performance. Compensation is an incentive for empIoyees to carry out an activity so that they get good resuIts, meanwhiIe, empIoyee motivation needs to be increased so that empIoyees can do their jobs weII. Therefore, this study aims to determine the reIationship of compensation to the performance of Asiquee Coffee empIoyees and to determine the reIationship of motivation to empIoyee performance at Asiquee Coffee. The sampIe in this study were 12 respondents. The type of data used in this research is quantitative research using descriptive data processing methods of respondents. The researcher uses a saturated sampIing technique which incIudes compensation, motivation and performance variabIes. The description of the data incIudes the anaIysis of correIation test and the correIation test used is the Spearman Rank correIation test. The resuIts of this study indicate that there is a significant reIationship between compensation and performance as indicated by a significance vaIue of 0.027 (p < 0.050) and there is a significant reIationship between motivation and performance as indicated by a significance vaIue of 0.013 (p < 0.050). The author's suggestion from this research is that management shouId provide compensation in the form of additionaI incentives when empIoyees work beyond the target. In addition, management shouId give saIary in accordance with the resuIting performance. With these two conditions, empIoyees can further improve their performance. Keywords: Compensation, Motivation and EmpIoyee Performance

HUBUNGAN KEPEMIMPINAN TRANSFORMASIONAL DAN KOMUNIKASI TERHADAP KINERJA PT BANK MANDIRI CABANG MAMPANG PRAPATAN Liberto Jonathan; Nenny Anggraini; Desideria Regina
Fundamental Management Journal Vol. 8 No. 2 (2023): ISSN:2540-9220 (Online) OKTOBER 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i2.5286

In maintaining work stability in running a company. So, leaders in a company must know what their functions and duties are in running the company so that the company they lead can develop, the role of leaders can affect moral, job satisfaction, qualities, and especially level of achievements of an organizational. Because a phenomenon of decreasing employee performance in several companies and frequent turnover in the company, therefore the company's success in achieving the goals to be achieved depends on the leader, effectively and efficiently in carry out management process. Therefore, communication can be main instrument of competitive advantage, i.e., if communication helps in the smooth running of the organization's strategy. If employees have good communication at work, he no longer treats the place work as a place to earn money. The employee will treat his workplace like a home or family that he also owns and he feels partly responsible for bringing the company to developments. These researched was carry out with a quantitative approached, namely an approached use data analyst of numeric or numbers, by mean of a survey, namely researches that take a numbering of sample populations by distributing questionnaires as main data. which is entered to obtain objective data variable factors, namely transformational leadership style and communication that affect performance, to strengthen the truth of the data obtained from the field. Transformational Leadership Variable (X1) has a significant positive relationship or correlation to employee performance (Y) of 0.883. This is found at the Transformational leadership significant level of 0.001 which is small than 0.05 or 0.001 0.05. The most significant relationship of Transformational Leadership to employee performance is, inspiration and charisma as well as creating a good cooperative atmosphere for employees. We recommend that the management of PT. Bank Mandiri Mampang Prapatan branch continues to pay attention to the character of the leaders chosen in running the company's wheels and maintain leaders who are able to inspire and have charisma in leading and are able to create a good performance atmosphere for employees to improve employee performance as well as communication so that communication can be continued and improved. has been running at this time so that the improvement of employee performance will continue to increase. Keywords: Transformational leadership, communication, Performance

HUBUNGAN LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA MASA PANDEMIK COVID-19 (STUDI KASUS MATAHARI DEPARTMEN STORE, METROPOLITAN MALL CILEUNGSI) sahara, sahara; Suzzana Josephine L. Tobing; Desideria Regina
Buletin Ekonomi Vol. 24 No. 1 (2024): ISSN: 1410-3842 Buletin Volume 24 No.1, APRIL 2024
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v24i1.5816

Work environments and work motivations are issues that need attention in a company. The work environments and work motivations that is lacking in the company will be related to employee performances and will result in employees being less enthusiastic and will affect employee performances, which will result in a decrease in employee performances. However, if the work environments and work motivations are good, it will have a good effect on employee performances. The purpose and focus of these studies are to analyze whether or not there is a relationships between the work environments and employee performances, and to analyze whether or not there is a relationships between work motivations and employee performances at Matahari Departmen Store Metropolitan Mall Cileungsi. data collections were carry out by distribute questionnaire to 54 respondents using SPSS 27 Version data processing assistance. The result of these studies indicating that (1) there is a relationships between the work environments and employee performances at Matahari Department Store Metropolitan Mall Cileungsi, the rank spearman correlations coefficient of 0.338 is obtained and a significancy result of 0.000 is less than 0.05, so the results of this calculation can be concluding that there is a significancy relationships between work environments variable on employee performances. (2) there is a relationships between work motivations and employee performances at the Matahari Department Store Metropolitan Mall Cileungsi and a Spearman rank correlations coefficient of 0.639 is obtained and a significance result of 0.000 is less than 0.05, so the result of these calculations may be concluding that there is a significancy relationships between variables work motivations on the performances of Matahari Department Store Metropolitan Mall Cileungsi employees. Keywords: Work Environment, Work Motivation, Employee Performance

The Influence of Product Price and Service Quality on The Decision to Purchase Iron Steel at Pt Sinar Bangun Tata Semesta in West Jakarta jefri, Jefpri Parulian; Carolina F. Sembiring; Desideria Regina
Fundamental Management Journal Vol. 9 No. 1p (2024): ISSN:2540 -9816 EDISI PRINT, APRIL 2024
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v9i1p.5800

These studies aim to determining the effects of Products, Prices and Services Quality both simultaneously and simultaneously on Purchases Decision. The independent variable in these studies are Products Quality, Prices, and Services Quality, while dependent variable is Purchases Decision. These studies used a random sampling methods with a total samples of 35 respondent, especially DKI Jakarta. Methods of data analyst used SPSS software versions 25 The result of these studies proves that partially or simultaneously, product quality has a significancy effects on purchasing decisions, while prices have no significancy effects on purchasing decision, and service quality has a significancy effects on purchasing decision. Keywords: Product Quality, Price, Service Quality, Purchasing Decision

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