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ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP PERSEDIAAN PT. TIRTA RAYA ABADI MEDAN Siti Julia Anggrayati; Syaharman Syaharman
Worksheet : Jurnal Akuntansi Vol 1, No 2 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i2.2124

Inrent assets and is the center of activity and the main source of the company. Inventory is also an asset that is sensitive to damage, theft and decline in market value, so that inventory control is very necessary because negligence in managing inventory can result in losses for the company. In carrying out inventory management, it is necessary to have a good inventory management system and management. It is necessary to have a correct understanding of the goods control system so that the effectiveness and efficiency of the company can be maintained. The types and sources of data used in the preparation of this research are primary data and secondary data.The data collection methods used in this study were interviews, observations, literature review, and documentation studies. The data analysis technique used in this research is a qualitative technique. The results showed that the inventory control system at PT. Tirta Raya Abadi Medan has not run effectively. This is due to the fact that inventory management is still done manually, with limited staff in charge of stock control (one person). This causes the stock control staff to be vulnerable to not being aware of errors due to their routine. Not all warehouse employees are able to carry out internal control of the physical goods because there ventory is a very important asset in the company because inventory is one of the largest parts of curare too few warehouse staff and it is done manually so it takes a long time to check goods

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENJUALAN PADA RESTORAN MAKANAN JEPANG (STUDI KASUS PT. SUSHI INDO SUKSES MANDIRI) Santa Ana Dakhi; Listya Devi Junaidi; Syaharman Syaharman
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3458

The purpose of this study is to ascertain how PT. Indo Success Mandiri's sales are impacted by product,pricing, and marketing. Quantitative research is the kind that was employed. ways for gathering datawhile using a questionnaire. 150 PT. Indo Independent Success personnel made up the study's sample.The study's sample consists of 60 workers. data source that included primary and secondary data.Multiples were processed with SPSS version 2016 using linear regression analysis. The study's findingsare evident. With a value of 40.52%, these variables have an impact concurrently, and the remaining59.48% is partially influenced by other variables that were not included in this study. The relationshipbetween the product and sales at the Japanese food restaurant PT. Indo Mandiri success is significantat 35%, the relationship between the price and sales at the Japanese food restaurant PT. Indo SuksesMandiri is significant by 60.7%, and the relationship between the promotion and sales at the Japanesefood restaurants PT. Indo Sukses Mandiri is significant at 30.0%.

ANALISIS GREEN ACCOUNTING TERHADAP PROFIBILITAS PADA PT. ARNOTTS MEDAN Laoli, Erika Riang; Syaharman, Syaharman; Suhariyanti, Suhariyanti
Worksheet : Jurnal Akuntansi Vol 3, No 2 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i2.4592

Tujuan dari penelitian ini adalah untuk mengetahui apakah penyusutan aktiva tetap berdampak pada laba PT Green Accounting adalah biaya lingkungan yang dikeluarkan oleh perusahaan setelah mendapatkan manfaat dari aktivitas bisnisnya. Namun, banyak perusahaan yang tidak menerapkan green accounting dengan baik karena menganggap biaya lingkungan sebagai beban yang akan berdampak negatif pada upaya memaksimalkan keuntungan. Penelitian ini bertujuan untuk mengetahui dan menguji dampak penerapan green accounting terhadap laba perusahaan. Penelitian ini bersifat kualitatif dengan pendekatan deskriptif, menggunakan metode wawancara dan observasi untuk pengumpulan data. Data yang digunakan berasal dari tahun 2020 hingga 2022 dari PT. Arnotts Medan. Hasil penelitian menunjukkan bahwa perusahaan telah mengeluarkan biaya terkait kualitas lingkungan hidup sebagai upaya pencegahan kerusakan lingkungan.

Analisis Sistem Pengendalian Internal Terhadap Proses Keluar – Masuk Barang PT. Global Transportindo Prima Safitri, Dwi Tika; Suhariyanti, Suhariyanti; Syaharman, Syaharman
Worksheet : Jurnal Akuntansi Vol 3, No 1 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i1.4022

The number of damaged and lost goods has increased, this is due to the lack of supervision carried out by the company in sorting goods that are easily broken or goods that are easily damaged by using packaging that is easily damaged, the lack of information system procedures in inputting data to prepare reports on incoming goods and out, causing an increase in the loss of goods to be sent, causing the company to have to provide compensation to customers who have lost goods and can cause a decrease in the quality of supervision of the company. Therefore, PT. Global Trasportindo Prima requires an effective and efficient information system so that it can adapt to demands to increase the speed of the process from receipt, storage, to final receipt. The research method was carried out using descriptive analysis method, this research was used to collect research data that would be obtained from PT. Global Transportindo Prima. The results of the study show that PT Global Transportindo Prima has been effective in its internal control over the incoming and outgoing goods process because it has complied with the internal control components of the COSO (committee of sponsoring organization). From the results of the above research it can be concluded: The loading and unloading process carried out at PT Global Transportindo Prima is in accordance with the procedures set by the company. Even though there were several processes that were not carried out because they were adjusted to the actual conditions that existed, overall they had complied with the existing procedures. PT Global Transportindo Prima still had not implemented a good information system so that manual recording would sometimes hamper and lack of manpower so that checking the stock of goods still uses physical files or even checks the items that are arranged. In the management of PT Global Transportindo Prima, there are many who make loans but forget to repay debts, this is due to the transfer of salaries that go to the bank.Keyword : Internal Control System

PENGARUH RASIO SOLVABILITAS DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN INDUSTRI SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2020-2022 Muni, Nurul Husna; Marviana, Ratna Dina; Syaharman, Syaharman
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.5221

Penelitian ini bertujuan untuk mengetahui pengaruh rasio likuiditas dan solvabilitas terhadap kinerja keuangan pada perusahaan sektor industri barang konsumsi yang terdaftar di BEI. Variabel yang digunakan dalam penelitian ini adalah rasio likuiditas dan solvabilitas sebagai variabel independen dan Kinerja keuangan sebagai variabel dependen. Likuiditas diproksikan oleh Current Ratio (X1), rasio solvabilitas diproksikan oleh Debt To Asset Ratio (X2), dan Kinerja Keuangan diproksikan oleh Return On Equity (Y). Jenis penelitian yang digunakan adalah penelitian kuantitatif. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda.Dalam melakukan analisis data, peneliti menggunakan aplikasi pengolah data statistik, yaitu IBM SPSS versi 29. Hasil penelitian menunjukkan bahwa likuiditas (current ratio) secara parsial berpengaruh signifikan terhadap Kinerja keuangan Return On Equity. Solvabilitas (debt to Asset Ratio) secara parsial berpengaruh signifikan terhadap kinerja keuangan (Return On Equity). Secara simultan likuiditas (current ratio) dan solvabilitas (debt to Asset ratio) berpengaruh terhadap kinerja keuangan (return on equity).

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENJUALAN PADA RESTORAN MAKANAN JEPANG (STUDI KASUS PT. SUSHI INDO SUKSES MANDIRI) Dakhi, Santa Ana; Junaidi, Listya Devi; Syaharman, Syaharman
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3458

The purpose of this study is to ascertain how PT. Indo Success Mandiri's sales are impacted by product,pricing, and marketing. Quantitative research is the kind that was employed. ways for gathering datawhile using a questionnaire. 150 PT. Indo Independent Success personnel made up the study's sample.The study's sample consists of 60 workers. data source that included primary and secondary data.Multiples were processed with SPSS version 2016 using linear regression analysis. The study's findingsare evident. With a value of 40.52%, these variables have an impact concurrently, and the remaining59.48% is partially influenced by other variables that were not included in this study. The relationshipbetween the product and sales at the Japanese food restaurant PT. Indo Mandiri success is significantat 35%, the relationship between the price and sales at the Japanese food restaurant PT. Indo SuksesMandiri is significant by 60.7%, and the relationship between the promotion and sales at the Japanesefood restaurants PT. Indo Sukses Mandiri is significant at 30.0%.

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