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Frangky Yosua Sitorus
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Buletin Ekonomi

 1 
SISTEM PENJUALAN KREDIT ATAS JASA SEWA KAPAL PADA PT. SWAKARSA Novi Verantika; Melinda Malau; 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.v21i2.587

Abstract

Sales will be followed by the receipt of money. As happened in the purchase transaction, receipt of money from a sale conditional on buying and selling has been determined. In addition to income from sales, the company may receive money from other sources, such as the payment of capital owners, loan lenders, and others. Cash receipts are cash received by the company, either in the form of cash or securities that have properties can be immediately used are derived from the company as well as cash sales transactions, settlement of receivables, or other transactions that may add to the company's cash. However, cash receipts companies normally come from two main sources: cash receipts from cash sales and cash receipts of accounts receivable (credit sales). Cash receipts from cash sales is a series of business activities, which the company received a cash inflow from the sale of cash carried in a normal business. In this case, the source of cash receipts held by the company comes from cash sales, where customers immediately make a payment in cash and make purchases on credit. Customers in this case becomes one of the sources of the cycle of cash receipts from cash sales. Meanwhile, the company's receivables arising from credit sales. Sales of credit or installment are sales made by an agreement under which payments can be implemented in phases, namely: when the goods or services delivered to the buyer, the seller received the first payment (by check or transfer funds) portion of the sales price or payment (down payment) and remaining payment can be paid in stages. The cash proceeds from the sale of credit does not always go well, there are also experiencing delays (traffic) even becomes doubtful. If in accounting, accounts receivable becomes doubtful and can be removed. Meanwhile, inside the flat tax into income for the company.Keywords : Sales, Receivable, Services
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
PENGARUH PENILAIAN PRESTASI KERJA DAN LOYALITAS KARYAWAN BAGIAN PRODUKSI RIGID BOX TERHADAP PROMOSI JABATAN PADA PT. SATYAMITRA KEMAS LESTARI TBK. Egit Prayitno; Christina Natalina; Frangky Yosua Sitorus
Buletin Ekonomi Vol. 23 No. 2 (2023): ISSN: 1410-3842 Buletin Volume 23 No.2, Oktober 2023
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v8i2.5306

Abstract

This research study is intended to provide information related to the impact of research on performance appraisal and employee loyalty in the Rigid Box Production Section on promotions at PT. Satyamitra Kemas Lestari. Descriptive quantitative methods and data collection techniques, namely questionnaires, are the methods in this research study. A computer application called SPSS with version 24 is a tool for analyzing the data found in this research study. The findings in this research study are the t test (partial) of the Job Performance Assessment variable (X1) for Promotion (Y) with the findings of t count & t table of 17,620 & 1,990, the conclusion is that Ha is rejected and Ho is accepted, the impact of variable X1 on variable Y of the findings of the multiple regression table, the beta column is 0.891 or 8.91%. t test findings (partial) for the variable Employee Loyalty (X2) on Promotion (Y) obtained t count & t table a total of 24,662 & 1,990 the conclusion is that Ha is rejected and Ho is accepted, the impact (X2) on (Y) findings from the multiple regression table, the beta column is 0.939 or 93.9%. Adjust R Square value = 0.879 with exposure to Performance Appraisal (X1) and Employee Loyalty (X2) on Promotion (Y) of 87.9%, the remaining 12.1% is affected by other factors not examined in this research study. Keywords: Job Performance, Employee Loyalty and Promotion
Co-Authors Ahmad Fauzi ejiahmad321@gmail.com Christina Natalina Desideria Regina Egit Prayitno Fenny B.N.L. Tobing ITA BATUBARA Melinda Malau Novi Verantika Suwanto Sirait Yayuk Febriani