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Desideria Regina
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Journal : Buletin Ekonomi

 1 
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

Abstract

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

Abstract

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

Abstract

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
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

Abstract

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
Co-Authors Albert Dwi Nana Taolin albertdwi37@gmaiI.com Carolina F. Sembiring Febelani Anastasha Feni Ocktafianti Fharel M .Hutajulu Frangky Yosua Sitorus ITA BATUBARA jefri, Jefpri Parulian Juaniva Sidharta Liberto Jonathan Melinda Malau Muhammad Gilang Andrean Mutiara hutabarat Nenny Anggraini Novita Pakpahan Ramot Simanjuntak Sahara Sahara Suzzana Josephine L. Tobing