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Erwin Horas
STIE YPUP Makassar
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PELAKSANAAN AKUNTANSI PERTANGGUNG JAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA PADA PERUM PEGADAIAN CABANG SELAYAR Erwin Horas
AkMen JURNAL ILMIAH Vol 8 No 3 (2011): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to find out the implementation of the budget in the accounting system on a screen and Perum pegadain branch To find out the cause of the difference between the budgeted cost, with the realization of cost and its relationship with the person responsible for occurrence of such costs. The analytical method used is the comparative method is to Classify types of costs and explain the causes of variances between the budget to realization. The results showed the budget office occurred variance Pawnshop profit (the cost of stationery, office supplies, etc.) on some object cost and loss variance (the cost of promotion, advertising, etc.) to another object that this is caused by circumstances particular. The analysis showed the hypothesis was not proven that the Pawnshop Selayar not use the budget as a tool to control costs, because the Pawnshop to cost efficiency in carrying out their business activities. Controllable and uncontrollable costs are not separated in the company. This is because the company has not merelisasikan accountability report for each cost center accountability.
ANALISIS KOMPETENSI SUMBER DAYA MANUSIA DALAM HUBUNGANNYA DENGAN PRESTASI KERJA DISPERINDAG PROVINSI. SULAWESI SELATAN Erwin Horas
Nobel Management Review Vol 1 No 2 (2020): Nobel Management Review (NMaR)
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v1i2.1274

Abstract

The purpose of this study was to determine the effect of human resource competence on employee work performance of DISPERINGAG PROV. SULSEL. This research is a quantitative research. The entire population is the sample in this study. The research data were obtained from the results of respondents' responses using a questionnaire using a Likert scale. The data analysis method used in this research is validity test, reliability test, and linear regression analysis test using the SPSS program. The results of this study indicate that the competence of human resources has a positive and significant effect on the work performance of DISPERINDAG PROV employees. SULSEL. This is evidenced by the results of the t test, the independent variable affects the dependent variable by 3.676 with a significance level of 0.000.
Analisis Tingkat Perputaran Piutang Dalam Menghindari Piutang Tak Tertagi Pada Pt Pilar Manggala Di Sungguminasa Gowa Erwin Horas
Nobel Management Review Vol 2 No 1 (2021): Nobel Management Review (NMaR)
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v2i1.1835

Abstract

Piutang dalam perusahaan merupakan bagian yang erat kaitannya dengan ruang lingkup usaha yang terjadi pada saat menjual barang atau jasa secara kredit kepada pelanggan. Dari penjualan kredit tersebut, pelanggan akan diberikan jangka waktu untuk menyelesaikan kewajibannya sesuai dengan kebijakan perusahaan. Dalam memberikan piutang, perusahaan harus memiliki beberapa pertimbangan untuk menghindari risiko yang mungkin terjadi akibat tidak tertagihnya piutang. Salah satunya dengan membuat penyisihan jika ada kemungkinan debitur tidak akan mampu membayar utangnya untuk menghindari piutang tak tertagih yang dapat menimbulkan kerugian bagi perusahaan Receivables in the company is a part that is closely related to the scope of business that occurs when selling goods or services on credit to customers. From the credit sale, customers will be given a period of time to settle their obligations in accordance with company policy. In providing receivables, the company must have several considerations to avoid the risks that might occur as a result of uncollectible receivables. One of them is by making an allowance if there is a possibility that the debtor will not be able to pay his debts to avoid bad debts that can cause losses to the company
Tata Cara Perhitungan, Penyetoran Dan Pelaporan Pph Pasal 21 Terhadap Pegawai Tetap Pada Dinas Ketahanan Pangan Provinsi Sulawesi Selatan Erwin Horas; Tamsil Tamsil
Nobel Management Review Vol 2 No 3 (2021): Nobel Management Review
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v2i3.2396

Abstract

Penelitian ini bertujuan untuk mengetahui tata cara pembukuan, pembayaran, dan pelaporan PPh pasal 21 bagi pegawai tetap pada Dinas Ketahanan Pangan Provinsi Sulawesi Selatan sesuai dengan Ditjen Pajak Nomor PER-16/PJ/2016. Penelitian ini dilakukan di Dinas Ketahanan Pangan Provinsi Sulawesi Selatan. Penelitian ini menggunakan metode deskriptif yaitu membahas tentang tata cara pembukuan, pembayaran, dan pelaporan PPh pasal 21 bagi pegawai tetap pada Dinas Ketahanaman Provinsi Pangan Provinsi Sulawesi Selatan berdasarkan Ditjen Pajak Nomor PER-16/PJ/16. Hasil penelitian ini menjelaskan tentang pembukuan, pembayaran, dan pelaporan PPh pasal 21 bagi pegawai tetap pada Dinas Ketahanan Provinsi Pangan Sulawesi Selatan mengacu pada Ditjen Pajak Nomor PER-16/PJ/2016 The aim of this research is to know the manner of accounting, payment, and report of PPh article 21 for permanent employee at Dinas Ketahanan Pangan, Province South Sulawesi agree with Directorate General of Taxes Number PER-16/PJ/2016. This research was doing at Dinas Ketahanan Pangan Provinsi Sulawesi Selatan. This research used descriptive method that is discuss about the manner of accounting, payment, and report of PPh acticle 21 for permanent employee at Dinas Ketahanaman Pangan Province South Sulawesi based on Directorate General of Taxes Number PER-16/PJ/16. The result of this research explain about accounting, payment, and report PPh article 21 for permanent employee at Dinas Ketahanan Pangan Province South Sulawesi refers to Directorate General of Taxes Number PER-16/PJ/2016.
Pengaruh Manajemen Piutang Terhadap Cash and Ratio, Nett Profit Margin Pada PT. Sriwijaya Air Makassar Erwin Horas; Tamsil Tamsil
Nobel Management Review Vol 3 No 2 (2022): Nobel Management Review
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v3i2.2932

Abstract

Penerapan Kebijakan Manajemen Piutang Usaha dan Pengaruhnya Terhadap Rasio Kas, Marjin Laba Bersih Pada PT. SRIWIJAYA AIR MAKASSAR. Laporan terakhir. Departemen Manajemen. halaman Fakultas Ekonomi. Piutang memiliki peran yang sangat penting dalam perusahaan. Piutang usaha timbul karena terjadinya transaksi penjualan kredit dengan tujuan akhir bagi perusahaan untuk meningkatkan profitabilitas. Namun tidak dapat dipungkiri bahwa pembayaran dan pelunasan piutang sangat erat dengan jangka waktu. Oleh karena itu, rekening perusahaan adalah harta di tangan orang lain yang mampu mendongkrak keuntungan sekaligus resiko tertentu. Bagi perusahaan yang mengaku lebih berhati-hati dalam mengelola piutangnya baik dalam pengiriman maupun penagihan. Penelitian ini dilakukan untuk mengetahui bagaimana penerapan kebijakan pengelolaan piutang pada PT. SRIWIJAYA AIR MAKASSAR. Selain itu, untuk mengetahui sejauh mana pengaruh Average Collection Period terhadap Cash Ratio, Net Profit Margin. Jenis data yang digunakan dalam penelitian pada jenis data primer dilakukan melalui wawancara, observasi, dan analisis dokumen; serta data sekunder berupa laporan keuangan periode 2020-2022 dan data deskriptif lainnya. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi linier sederhana pada taraf signifikansi = 5%. Uji linier ini menggunakan SPSS versi 16.00. Hasil penelitian menunjukkan bahwa Average Collection Period berpengaruh signifikan terhadap Cash Ratio. Sebaliknya Average Collection Period tidak berpengaruh signifikan terhadap Net Profit Margin dan Return on Investment. The Implementation of Account Receivable Management Policy and its Effects to Cash Ratio, Net Profit Margin PT. SRIWIJAYA AIR MAKASSAR. Final Report. Departement of Management. Faculty of Economics pages. Account receivables have a very important role in the company. Account receivables arising from the occurrence of a credit sale transaction with the ultimate goal for the company improve profitability. But can not be denied that the payments and settlement of accounts receivable very closely with the period of time. Therefore, the company accounts is a treasure in the hands of others who are able to boost profits once a certain risk. For a company that claimed to be more careful in managing their receivables in both the delivery and billing. The research was conducted to determine how the application of accounts receivable management policy at PT. SRIWIJAYA AIR MAKASSAR. In addition, to determine the extent of the influence of Average Collection Period to Cash Ratio, Net Profit Margin. Type of data used in research in the primary data types is done through interviews, observation, and document analysis; also secondary data from the period 2020-2022 financial statements and other descriptive data. Data analysis methods used in this study is the method of simple linear regression analysis at a significance level of ά = 5%. This linear test is using SPSS version 16.00. The results showed that the Average Collection Period has a significant effect on the Cash Ratio. Instead, Average Collection Period has no significant effect on Net Profit Margin and Return on Investment.
Co-Authors Tamsil Tamsil Tamsil Tamsil