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Santi Widiawati
Politeknik LP3I Bandung
Economics, Econometrics & Finance

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IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PENJUALAN TERHADAP PENGENDALIAN INTERN PENERIMAAN KAS Santi Widiawati
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 2 No 1 (2016): JRAK - Januari 2016
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

ABSTRACT : Penjualan merupakan aktivitas utama dalam suatu perusahaan, khususnya perusahaan yang bergerak di bidang penjualan barang. Kebutuhan akan informasi penjualan yang teliti, akurat, tepat waktu dan dapat diandalkan, serta pelayanan yang memadai kepada konsumen, meminimalisasi kekeliruan yang disengaja maupun yang tidak disengaja. Penerimaan hasil penjualan yang berupa uang kas, merupakan aktiva yang bersifat likuid sehingga mudah untuk diselewengkan, oleh karena itu diperlukan suatu sistem untuk mengendalikan atau mengawasi pengelolaan atas kas tersebut, yaitu berupa sistem pengendalian intern, agar tidak terjadi penyimpangan terhadap kas yang diterima dari hasil penjualan sehingga dapat memenuhi tujuan perusahaan yaitu memperoleh laba dan dapat membiayai kegiatan operasionalnya dengan lancar.
Analisis Penjualan, Beban Umum dan Administrasi terhadap Laba Bersih pada Kalbe Farma Tbk Periode 2006 - 2017 Santi Widiawati
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 2 (2020): JRAK JULI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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This research aims to examine the influence of sales to net income in PT Kalbe Farma Tbk for the period 2006-2017, the influence of general & administrative expenses to net income in PT Kalbe Farma Tbk for the period 2006- 2017, and the influence of sales, general & administrative expenses simultaneously to net income in PT Kalbe Farma Tbk period 2006-2017. The data used in this research is secondary data sourced from the financial statements of PT Kalbe Farma Tbk for the period 2006-2017 by accessing www.kalbe.co.id. The object of this research is PT Kalbe Farma Tbk. This type of research is comparative causal research. This study uses the method of multiple linear regression analysis using the classical assumption test and hypothesis testing. Data was collected by library research and documentation and analyzed using the SPSS version 23 application. Based on the results of the research using the t test concluded that sales have a significant influence to net income, where the value of t count> t table (2.338> 2.262) and general & administrative expenses do not have a significant influence to net income, where the value of t count <t table (0.113 <2,262 ). Based on the f test it can be concluded that sales, general & administrative expense simultaneously have a significant influence to net income, where f count> f table (14,285> 4.46).
Rasio Likuiditas dalam Mengukur Penyaluran Kredit di PT Bank BRI Tbk Unit Cihaurbeuti periode 2015-2018 Santi Widiawati; Dimas Jatnika
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 5 No 2 (2019): JRAK JULI 2019
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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This paper discusses of bank liquidity ratio on the development of commercial credit at PT Bank BRI Unit Cihaurbeuti. The issue of this research problem is: how big is the effect of liquidity on credit ratio at PT Bank BRI Unit Cihaubeuti period 2015-2018. The type of research used is descriptive research, this analysis gives an overview of the specific characteristics of the data that has been collected. The Data will be analyzed, resulting in an overview of what is the most dominant factor in encouraging bank customers to take commercial credit in BRI bank. This research is relatively quantitative with an associative approach. The research is a technique of data collection conducted is a technical documentation based on the financial statements that are given directly by the BRI Bank through direct visits to the Bank. Furthermore, processing techniques and data analysis were conducted through classical assumption tests, simple linear regression analyses, and hypothesis testing (Test T). The results showed that the influence of bank liquidity on the development of commercial credit is seen from the increase in the four years backwards, which is in tandem with the increase in liquidity of banks that demonstrates the relationship or influence . The test results of the classical assumption of the study showed the results of normal distributed data and free of correlation and coefficient of determination. Furthermore, the result of the hypothesis test results in the test that the bank's liquidity ratio has a partial effect on commercial credit
Analisis Harga Pokok Penjualan dan Biaya Produksi terhadap Laba Kotor Adi Lesmana; Santi Widiawati
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 2 (2020): JRAK JULI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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In this study there are three variables, namely the variable X1 (Cost of Goods Sold), X2 (Production Costs) and the variable Y (Gross Profit). This research was conducted to determine The Effect of Cost of Goods Sold and Production Costs on Gross Profit (Case Study at PT. Gajah Tunggal Tbk in 2015- 2018). The method used in this research is an associative descriptive method with a quantitative approach. The data used are secondary data collected through library research, and documentation. While analyzing data using multiple linear regression analysis. Testing the hypothesis in this study using the T Test and F Test statistics with the help of the IBM Statistics SPSS 25.00 for Windows program. Based on the results of the study showed that the variable cost of goods sold and production costs have a positive and significant relationship to gross profit.
Co-Authors Adi Lesmana Dimas Jatnika