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Wesly Simanjuntak
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SISTEM INFORMASI AKUNTANSI BIAYA STANDART PADA PT. INDONESIA ASAHAN ALUMINIUM (PERSERO) Wesly Simanjuntak
JURNAL ILMIAH MAKSITEK Vol 3 No 4 (2018): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

In running an organization and implementing an internal control system, the role of the accounting information system is very important. The benefits of the accounting information system can be evaluated through its impact on increasing decision-making processes, the quality of accounting information, performance evaluation, internal control, and transactions that facilitate the company. Performance management is a business discipline that has a very fast maturity. Therefore, performance management has a key role in increasing the overall value of the organization.The formulation of the problem in this study is "Does the standard cost accounting information system function properly at PT. Indonesia Asahan Aluminum (Persero)? " While the hypothesis in this study is whether the standard cost accounting information system has not functioned well at PT. Indonesia Asahan Aluminum (Persero). The data collection process is carried out with library research and field research, the method of data analysis is done by qualitative data analysis methods.The results of this study are PT. Inalum has been very effective and efficient in carrying out its production activities, and also in providing raw materials needed for production activities, as well as in minimizing the costs associated with raw materials.The standard cost accounting information system carried out by the company looks good, where each activity must go through the procedures set by the company before.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT. PERKEBUNAN NUSANTARA III (PERSERO) PABRIK KELAPA SAWIT (PKS) RAMBUTAN Wesly Simanjuntak
JURNAL ILMIAH MAKSITEK Vol 4 No 1 (2019): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

The purpose of this study was to determine and analyze the sales accounting information system at PT. Plantation Nusantara III (Persero) Palm Oil Mill (PKS) Rambutan. The type of data used in this study is secondary data. The data is sourced from PT. Perkebunan Nusantara III (Persero) Palm Oil Mill (PKS) Rambutan in the form of the history of the establishment of the company, picture of the organizational structure, sales data and sales accounting information system. The data analysis technique used is descriptive method and comparative method. Based on the discussion of the results of the study, it is known that the parts involved in the sale of PT. Perkebunan Nusantara III (Persero) Rambutan Palm Oil Mill (PKS) is a buyer, marketing department, logistics department, finance department and accounting department. The functions related to the sales accounting information system are marketing functions, warehouse functions, shipping functions and accounting functions. Sales of PT. Perkebunan Nusantara III (Persero) Palm Oil Mill (PKS) Rambutan in 2015 and 2017 has decreased, while in 2014 and 2016 has increased. Sales accounting information system at PT. Perkebunan Nusantara III (Persero) Oil Palm Plant (PKS) Rambutan has not been implemented effectively.
FUNGSI SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN EFISIENSI DAN EFEKTIVITAS PELAPORAN KEUANGAN PADA PDAM TIRTANADI PROVINSI SUMATERA UTARA WESLY SIMANJUNTAK
JURNAL ILMIAH MAKSITEK Vol 4 No 2 (2019): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

The company is expected to be able to implement an information system that can be used by the company. Management requires an accounting information system that can help in gathering data about company activities, and changing that data to become accurate information. The information system provides accounting and financial information along with other information obtained from routine accounting transaction processes. Information systems are important for the company. Information is collected according to user needs. This study aims to find out how accounting information systems are used to improve the efficiency and effectiveness of financial reporting. The research method used is descriptive-comparative analasis. Based on research conducted at the company, the accounting information system of PDAM Tirtanadi, North Sumatra Province, Medan has been running well. The data input process starts from direct payment to the counter, new installation transaction, this can be seen from the start of the customer registering for a new tide transaction, the customer is quite satisfied with the information given in that section from the start filling out the form then describes the house plan occupied for make it easier for officers to install the new clean water connection. Input data, processes, and outputs are carried out systematically which is assisted by a computerized system, helping computerized activities improve the efficiency and effectiveness of financial reporting
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN KARYAWAN PADA BADAN PENYELENGGARAAN JAMINAN SOSIAL (BPJS) KETENAGAKERJAAN MEDAN WESLY SIMANJUNTAK
JURNAL ILMIAH MAKSITEK Vol 4 No 3 (2019): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

In thisresearch {of} researcher explain how accounting system remuneration of employees walk {in} one of {the} company of goverment property which {is} area move of Badan Penyelenggaran Jaminan Sosial (BPJS) Ketenagakerjaan, Medan. In this research {of} researcher wish to know do system which walk effective or {do} not. And researcher {do} not measure how big mount effectiveness of this system. From result of research which have been [done/conducted] [by] [is] remuneration accounting system which hane been run [by] have is effective. That thing earn to be seen from functions, organization chart, and documentation have as accounting to theory which have been got [ by] [at] a period of/ to lecturing.
ANALISIS PELAPORAN SPT MASA PPN DAN SPT PPH BADAN DALAM PENYUSUNAN LAPORAN KEUANGAN PADA PT.MITRA JAYA KENCANA INDAH MEDAN Wesly Simanjuntak
JURNAL ILMIAH KOHESI Vol 2 No 4 (2018): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

This study aims to determine the amounts listed on the tax invoice, whether obtained from the purchase transaction or from sales transactions reported in the VAT Notification Period (SPT Masa PPN). The purpose of this research is to increase knowledge about equalization mechanism between SPT Per VAT period and SPT Annual Body and impact of the mechanism tersbeut against SPT Annual AgencyThe conclusion of this research is that the company has done equalization between SPT Masa PPN with SPT PPh Agency at the time will report the Income Tax Body. The cause of the difference due to the delivery of non-voting VAT and does not make the tax invoice so that the value of business in the SPT Annual Income Tax Agency becomes greater than business circulation on the VAT tax returns.Suggestions that can be given is for the company to rectify SPT VAT Period so that the business peredaraan value listed in SPT VAT Period Become the same as the value listed in the Annual Income Tax Return
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