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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan
Agus Subandoro
STIE Mahardhika Surabaya
Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Sistem Informasi Akuntansi Piutang Dan Sistem Pengendalian Internal Piutang Pada Perusahaan Kontruksi Di Surabaya: Studi kasus PT.Sarana Remaja Mandiri Siti Mudzalifah; Agus Subandoro
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 2 No. 3 (2022): Mei 2022
Publisher : CV ODIS

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Abstract

PT Sarana Remaja Mandiri is a construction company spread throughout Indonesia to handle customers at PT Sarana Remaja Mandiri to improve company services for profit. Customers can cooperate with PT Sarana Remaja Mandiri through credit payments so that credit transactions occur. Credit transactions carry the risk of bad debts and the age of receivables. The author aims to analyse the accounting information system and accounts receivable internal control system at PT Sarana Remaja Mandiri. The analytical method used is descriptive qualitative. The population and sample in this study were PT Sarana Remaja Mandiri and used receivables data. The results obtained on the accounts receivable accounting information system at PT Sarana Remaja Mandiri still use a manual system with Microsoft Excel, which is less accurate. Furthermore, based on the internal control system (COSO framework), receivables at PT Sarana Remaja Mandiri are still not optimal and effective in terms of procedures, monitoring, information and communication
ANALISIS PENGARUH KENAIKAN TARIF PPN 11% TERHADAP PENJUALAN PADA PT X Veni Gerhana Putri; Agus Subandoro
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.95

Abstract

Tax is a mandatory contribution or contribution paid by the people or taxpayers to the state that is coercive and does not receive direct compensation for the benefit of the government and the welfare of the community. There are several types of taxes in Indonesia, such as Income Tax Article 21, Income Tax Article 22, Income Tax Article 23, Income Tax Article 24, Income Tax Article 25, Income Tax Article 26, Income Tax Article 15, Income Tax Article 4 Paragraph 2, and no less popular are VAT and/or PPnBM. Around us, transactions with taxes often occur and are very close to Indonesian citizens where the tax is objective and not subjective, the tax is Value Added Tax (VAT). In this study, the research method used was descriptive quantitative. This study will discuss the problem by describing, calculating, and comparing a situation as well as explaining a situation. The results of the study indicate that an increase in the VAT rate of 11% at PT Riaputra Metalindo has a significant effect on sales of the company's products
ANALISIS PENGELOLAAN PETTY CASH (KAS KECIL) PADA PT. REGISTA BUNGA WIJAYA CABANG SURABAYA Vaizal Asy’ari; Agus Subandoro
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 1 No. 8 (2022): July
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v1i8.184

Abstract

Kas merupakan hal terpenting dalam setiap perusahaan, pada kas terdapat bagian dana kas kecil atau petty cash yang digunakan untuk pengeluaran yang berjumlah relatif kecil dan bersifat rutin. Penulis melakukan penelitian yang bertujuan untuk menganalisis pengelolaan petty cash di PT Regista Bunga Wijaya cabang Surabaya. Metode yang digunakan pada penelitian ini adalah metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. PT Regista Bunga Wijaya cabang Surabaya menggunakan PUM (Pengajuan Uang Muka) atau Persekot dalam pembentukan dana petty cash. Metode yang digunakan berupa metode imprest, yaitu penetapan jumlah dana petty cash pada setiap periodenya selalu tetap. Dalam menggunakan dana petty cash akan dibuatkan PJUM (Pertanggungjawaban Uang Muka) sebagai laporan pertanggungjawaban penggunaan Persekot (Reimbursement). Hasil penelitian ini dalam pengelolaan petty cash di PT Regista Bunga Wijaya cabang Surabaya dapat diketahui prosedur pelaksanaan dan beberapa pencatatan yang diterapkan dalam melakukan kegiatan operasionalnya berupa PUM (Pengajuan Uang Muka) untuk pembentukan dana petty cash dan PJUM (Pertanggungjawaban Uang Muka) sebagai laporan pertanggungjawaban yang harus diselesaikan sebelum pengisian kembali dana petty cash.
Co-Authors Siti Mudzalifah Vaizal Asy’ari Veni Gerhana Putri