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Journal : ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING

Perencanaan Anggaran Kas yang Efektif Dala Menjaga Likuiditas dan Meningkatkan Rentabilitas Larispa Indonesia Yolla Sarah Ananda Harahap; Murni Dahlena Nasution
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i1.470

Abstract

The purpose of this research is to find out and analyze the appropriateness of the preparation of the company's cash budget and to find out and analyze whether the role of the cash budget supports the effectiveness of the company's cash management. The type of research used in this research is a case study with a descriptive method. Calculations are based on liquidity ratios, activity ratios, and profitability. This shows that financial preparation has increased with liquidity, activity and profitability ratios, which means that financial management is running well and the impact is better than before. The company's liquidity and profitability grow significantly every year. It can be concluded that the cash budget of the Larispa company for the 2019-2021 period was able to maintain liquidity and increase profitability in accordance with the smooth operation and survival of the company thanks to an increase in operating profit and sales.
Peranan Anggaran Biaya Produksi Sebagai Pengendalian Dalam Menunjang Efektifitas Projek Konsultasi Pendidikan Larispa Indonesia Indah Ayu Lestari; Murni Dahlena Nasution
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i1.472

Abstract

The aims of this study were (1) to describe how the preparation of the production cost budget for the education consulting project of Larispa Indonesia, (2) to describe how effective production cost control is at Larispa Indonesia, (3) to describe the role of the production cost budget in supporting the effectiveness of production cost control Larispa Indonesia Education Consulting Project. This study used a qualitative approach with a descriptive research type conducted at Larispa Indonesia. The types of data used are primary data and secondary data. Primary data includes interview data with informants, and secondary data in the form of data on the 2020-2022 Educational Consultation Project Budget. This study used a qualitative approach with a descriptive research type conducted at Larispa Indonesia. The types of data used are primary data and secondary data. Primary data includes interview data with informants, and secondary data in the form of data on the 2020-2022 Educational Consultation Project Budget. From the results of this study it is known that the production cost budget data and production cost realization starting in 2020-2022 show that the production cost budget realization shows a figure below 10%, this proves that the control carried out by Larispa has been effective. The production cost budget at Larispa Indonesia has played a significant role in the process of controlling production costs. Because the production cost budget that is applied has fulfilled the functions and objectives of the budget.
Analisis Sistem Informasi Akuntansi Penggajian Pegawai Untuk Mendukung Pengendalian Intern Pada LARISPA Indonesia Qorisya Fahzira; Murni Dahlena Nasution
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i1.476

Abstract

Having qualified employees will make a work efficiently. In achieving company goals, it is also influenced by technological developments that are increasing. Creating a payroll system is one of the things that is needed and will be carried out by companies to manage their employees. This study aims to examine the payroll accounting information system of Larispa Indonesia and determine how to implement it. Evaluate its implementation whether it supports internal control. This study uses a qualitative descriptive analysis technique with data collection methods, interviews and documentation. The payroll accounting information system that is implemented at Larispa Indonesia supports all internal controls related to payroll because it has shown its responsibilities. However, there are still dual tasks carried out by the accounting function, namely making employee attendance lists and recording employee salaries but also transferring money to each employee's account. The accounting records at LARISPA Indonesia are not yet effective due to the absence of general journal and ledger records, which only have employee income cards.