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SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT MENGGUNAKAN METODE ACCRUAL BASIS PADA CV. SINAR ABADI Yulia Indah Pratiwi; Linda Norhan; Aan Kanivia; Giovanny Bangun; Viar Dwi Kartika
Jurnal Digit Vol 12, No 1 (2022)
Publisher : Universitas Catur Insan Cendekia (CIC) Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51920/jd.v12i1.214

ABSTRAKCV. Sinar Abadi merupakan perusahaan dagang yang berperan sebagai distributor makanan dari suplier di beberapa kota. Produk yang dijual adalah berbagai varian saus Mc Lewis, dan berbagai varian minyak goreng tropical. Perancangan sistem informasi akuntansi sangat diperlukan dalam perusahaan ini mengingat pencatatan yang dilakukan masih secara manual dinilai tidak efektif dan efisien karena rawan terjadi human error sehingga informasi yang dihasilkan kurang akurat.Tahap analisa dan perancangan digambarkan menggunakan Flowchart, lalu dibuat secara komputerisasi ke dalam diagram konteks dan diagram aliran data level 0 dan level 1 disertai dengan hubungan entitas data dan relasi antar tabel-tabel yang digunakan. Tahap selanjutnya adalah perancangan sistem perangkat lunak. Perancangan tersebut menggunakan PHP (Hypertext Pre Processor) sebagai bahasa pemrograman dan MySQL sebagai manajemen database. Dengan permasalahan yang ada pada perusahaan ini, tujuan dari penelitian ini adalah membuat sistem informasi akuntansi penjualan kredit menggunakan metode accrual basis pada CV. Sinar Abadi. Hasil dari penelitian ini adalah mengetahui pengolahan data penjualan kredit dan dapat menghasilkan laporan berupa jurnal penjualan, jurnal penerimaan kas, dan faktur penjualan, yang dapat digunakan perusahaan untuk pengambilan keputusan.Kata kunci: Penjualan, Kredit, Accrual Basis, Akuntansi

PENGEMBANGAN APLIKASI PENCATATAN AKUNTANSI ATAS TRANSAKSI SIMPAN DAN PINJAM Anjas Perdana; Aan Kanivia; Viar Dwi Kartika; Rifqi Fahrudin
Jurnal Digit Vol 12, No 2 (2022)
Publisher : Universitas Catur Insan Cendekia (CIC) Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51920/jd.v12i2.293

ABSTRAKKoperasi Siswa SMK Negeri 1 Kedawung yaitu Koperasi sekolah yang beranggotakan seluruh siswa yang masih aktif di SMK Negeri 1 Kedawung. Koperasi ini berada di jalan Tuparev No.12, Kabupaten Cirebon, Provinsi Jawa Barat. Aktivitas yang dilakukan pada koperasi adalah transaksi simpan dan pinjam. Pencatatan transaksi pada koperasi ini masih dilakukan secara manual. Penelitian ini bertujuan untuk membuat sistem pencatatan transaksi harian baik dari prosuder dan dokumen maupun catatan yang digunakan oleh koperasi serta untuk mengetahui bagaimana penerapan pengendalian intern pada transaksi harian di Koperasi Siswa SMK Negeri 1 Kedawung. Sistem pencatatan transaksi harian meliputi tabungan, pinjaman, simpanan wajib dan persediaan barang dagang. Pada tahap perancangan sistem terdiri dari DFD (Data Flow Diagram), ERD (Entity Relationship Diagram), diagram konteks, flowmap dan relasi antar tabel. Adapun tahap perancangan menggunakan database, XAMPP, bahasa pemrograman PHP (Hypertext Preprocessor), HTML dan MySQL. Dalam sistem pencatatan transaksi harian yang dibuat secara terkomputerisasi menghasilkan buku transaksi harian, buku tabungan siswa, kartu pinjaman siswa, kartu simpanan wajib, kartu persediaan barang dagang, jurnal penerimaan kas, jurnal pengeluaran kas, jurnal penyesuaian, neraca lajur, laporan SHU, neraca, alokasi pembagian SHU, neraca setelah pembagian SHU dan rekapitulasi bulanan.Kata kunci: sistem akuntansi, prosedur, penerimaan kas, pengeluaran kas

NOMINAL AND VERBAL SENTENCE OF SIMPLE PRESENT TENSE ERRORS IN STUDENTS’ DESCRIPTIVE WRITING ABILITY Viar Dwi Kartika
EXPOSURE : JURNAL PENDIDIKAN BAHASA INGGRIS Vol 11, No 2 (2022): Exposure
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/exposure.v11i2.6945

This study investigated Nominal and Verbal Sentence of Simple Present Tense Errors in Students’ Descriptive Writing Ability in Universitas Catur Insan Cendekia, Cirebon. This study used Descriptive Qualitative as Method. The writer chose the texts to analyze the data, interpret data, and conclude the result of study from Students’ Descriptive Writing. The findings showed that the total errors in Nominal Sentence is 94, and Misformation is the most used error consisting of 52 errors or 55,31%. Moreover, the total errors in Verbal Sentence is 162, and Misformation is the most frequency consisting of 90 errors or 55,55%. Those errors are affected by lacking knowledge of grammar, especially to form nominal and verbal sentences.

Challenges on Teaching and Learning English for Specific Purposes (ESP) for Indonesian Undergraduate Students Yuni Awalaturrohmah Solihah; Viar Dwi Kartika; Fiki Setiawan
LET: Linguistics, Literature and English Teaching Journal Vol 13, No 1 (2023)
Publisher : English Department of Faculty of Tarbiyah and Teacher Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/let.v13i1.9090

This study examined the challenges both teachers and students in implementation of teaching and learning ESP. It focuses on mastering English in students’ needs relating to the specific fields. This used a qualitative study obtaining data from questionnaires and interviews. The findings showed that the students’ vocabulary mastery was an obstacle during learning ESP. It made the students felt difficult to comprehend the materials. Moreover, the teachers are supposed to prepare the ESP materials from textbooks and articles relating to the specific fields although there were lack of sources. However, learning ESP applied the students-centered activities and built an interaction between teachers and students during discussing and practicing the ESP materials. It encouraged the students to be active for their speaking skill improvement. It also assisted the students to enhance new vocabularies relating to the specific fields. Therefore, to achieve students’ comprehension in ESP, the teachers should develop ESP materials and method of teaching in order to deliver optimally the ESP contents.

Sistem Pendukung Keputusan Dengan Menggunakan Metode Simple Additive Weighting pada Excelso Coffee Rinjani Semarang Lenny Ariyanto; Petrus Sokibi; Viar Dwi Kartika
ICIT Journal Vol 10 No 1 (2024): Februari 2024
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/icit.v10i1.2814

Excelso coffee is a cafe located in several cities, including in Semarang which began operating in 2017. The process of selecting raw material suppliers that is currently underway still uses the conventional method, which does not have a method for selecting suppliers. With this problem, it is expected to be able to find out the factors in the selection of suppliers of non-coffee food and beverage raw materials to make a Decision Support System Application (DSS) using the Simple Additive Weighting (SAW) method. DSS is a method used to support decision making using data, with an easy display for users, and involves the thoughts of decision makers. SAW is a method by calculating a weighted sum to rate all options and attributes. The results of this study show that the factors used in the selection of raw material suppliers are delivery speed, price, discount rate, service, warranty, product authenticity, payment term. In addition, a decision support system application is also produced which consists of a homepage menu, goods, suppliers, criteria, sub criteria, weights, ratings and results. This application can produce the best alternative recommendations according to the weight and value desired by Excelso Coffee Rinjani Semarang.

Challenges on Teaching and Learning English for Specific Purposes (ESP) for Indonesian Undergraduate Students Yuni Awalaturrohmah Solihah; Viar Dwi Kartika; Fiki Setiawan
LET: Linguistics, Literature and English Teaching Journal Vol. 13 No. 1 (2023)
Publisher : English Department of Faculty of Tarbiyah and Teacher Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/let.v13i1.9090

This study examined the challenges both teachers and students in implementation of teaching and learning ESP. It focuses on mastering English in students’ needs relating to the specific fields. This used a qualitative study obtaining data from questionnaires and interviews. The findings showed that the students’ vocabulary mastery was an obstacle during learning ESP. It made the students felt difficult to comprehend the materials. Moreover, the teachers are supposed to prepare the ESP materials from textbooks and articles relating to the specific fields although there were lack of sources. However, learning ESP applied the students-centered activities and built an interaction between teachers and students during discussing and practicing the ESP materials. It encouraged the students to be active for their speaking skill improvement. It also assisted the students to enhance new vocabularies relating to the specific fields. Therefore, to achieve students’ comprehension in ESP, the teachers should develop ESP materials and method of teaching in order to deliver optimally the ESP contents.

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