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All Journal Jurnal Kajian Akuntansi dan Auditing Jurnal Ilmiah Accusi
Ferdila Ferdila
Ibnu Sina University
Economics, Econometrics & Finance Social Sciences

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ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DALAM MENUNJANG EFEKTIFITAS PEMBAYARAN GAJI PADA PT SINDO UTAMA JAYA Ferdila Ferdila; Siti Nur Lailiyah
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 1 (2022): April 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.5 KB) | DOI: 10.37301/jkaa.v17i1.59

Abstract

This study discusses payroll accounting information systems, salary calculations and accounting treatment for salary payments at PT. Sindo Utama Jaya. The research was conducted in the Finance and Personnel department at PT. Sindo Utama Jaya. The research method is descriptive qualitative while the data used are qualitative and quantitative data. Sources of data come from primary and secondary data. The payroll accounting system at PT Sindo Utama Jaya is divided into various interrelated processes and procedures. The procedures that make up the payroll accounting system are procedures for recording employee personal data, recording attendance, recording employee overtime time, calculating employee salaries, making salary reports procedures, procedures for making cash out evidence and salary payment procedures. The documents used in the process of the company's payroll system are complete enough according to the theory according to experts, but are not implemented optimally. The salary standards of employees at PT Sindo Utama Jaya have followed the City Minimum Wage standards set by the government. The calculation of attendance hours and employee overtime hours, as well as making payroll reports are still done using a computer with Microsoft Office excel without a payroll application which allows for errors and mistakes in salary calculations. Salary payment system at PT. Sindo Utama Jaya is carried out in two ways, namely transfers to employee accounts and cash payments.
The Influence of Financial Literacy and Access to Capital on the Financial Performance of MSMEs in Pematang Siantar City Djuli Sjafei Purba; Sri Martina; Ferdila Ferdila
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hkxy0s78

Abstract

This study aims to analyze the influence of financial literacy and access to capital on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Pematang Siantar City, both partially and simultaneously. Financial literacy is assessed based on the understanding of basic financial concepts, the ability to prepare and manage budgets, knowledge of financial products, and the ability to interpret financial statements. Access to capital is measured through the ease of loan procedures, availability of financing information, relationships with financial institutions, and the ability to meet loan requirements. Financial performance is evaluated by indicators such as revenue growth, net profit, debt repayment ability, and operational cash flow stability. This research uses a quantitative approach with a survey method, employing closed-ended questionnaires. Data were analyzed using multiple linear regression and SmartPLS. The results indicate that both financial literacy and access to capital have a significant partial effect on financial performance, and a strong simultaneous influence when combined. These findings underscore the importance of enhancing financial literacy and improving financing access to support the sustainability of micro and small enterprises
Co-Authors Djuli Sjafei Purba Siti Nur Lailiyah Sri Martina