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All Journal Journal of Economic, Bussines and Accounting (COSTING) BJRA (Bongaya Journal of Research in Accounting) Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Management Studies and Entrepreneurship Journal (MSEJ) Economics and Digital Business Review Jurnal Ekonomi Jurnal Bisnis Kolega
Elidawati Elidawati
STIE Professional Manajemen College Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Mathematics Social Sciences Other

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Journal : Jurnal Bisnis Kolega

 1 
PERANAN INTERNAL CONTROL TERHADAP PENGENDALIAN KAS PADA PT. BANK MASPION INDONESIA, TBK Agustina Agustina; Thomas Sumarsan Goh; Elidawati Elidawati
JURNAL BISNIS KOLEGA Vol 4, No 2: Jurnal Bisnis Kolega (JBK), Desember 2018
Publisher : STIE-PMCI

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Abstract

This study aims to determine the role of the internal control system to control cash at PT. Bank Maspion Indonesia, TBK. Data analysis technique used is the descriptive method that is by doing direct observation and interview with the object under investigation. While secondary data obtained from the literature review that is data that already exist in the form of written reference and internet search.Based on the results of this study can be concluded that the internal control system (internal control) applied by PT. Maspion Indonesia Bank, TBK is sufficient in the company's cash control although in some cases still need improvement. As for some things to do improvements in cash control at PT. Maspion Bank Indonesia, TBK, among others, in the expenditure of bank branch cash that require approval from the center to make the operational activities of the bank to be disturbed. Keywords : internal control system, internal control, cash control, cash
AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. SINAR HARAPAN ANUGRAH SEJAHTERA MEDAN Diana Diana; Sunarji Harahap; Elidawati Elidawati
JURNAL BISNIS KOLEGA Vol 4, No 2: Jurnal Bisnis Kolega (JBK), Desember 2018
Publisher : STIE-PMCI

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Abstract

This research conducted at PT. Sinar Harapan Anugrah Sejahtera Medan. As a company engaged in the field of snack food distributors, the company must have a good internal control of cash flow. Cash flow data can be said good if the entire accounting system of cash receipts dan disbursements meets the requirements of generally acceptes standards. The purpose if this study is to determine the accounting system of cash receipts and disbursements at PT. Sinar Harapan Anugrah Sejahtera Medan whether it is good or not. This type of research is descriptive research with case study at PT. Sinar harapan Anugrah Sejahtera Medan by analyzing the accounting of cash receipts and disbursements at PT. Sinar Harapan Anugrah Sejahtera Medan. Based on the results of the research, cash receipts system at PT. Sinar Harapan Anugrah Sejahtera Medan is still less good in terms of capture and segregation of duties and cases of cash larceny while for cash disbursement system at PT. Sinar Harapan Anugrah Sejahtera Medan has done well but still need a little change in the case of petty cash refill.Keywords: Cash Receipt, Cash Disbursement
ANALISIS PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANG PADA PT. PANCA KURNIA NIAGA NUSANTARA MEDAN Fanny Angkasa; Edison Sagala; Elidawati Elidawati
JURNAL BISNIS KOLEGA Vol 5 , No 1: Jurnal Bisnis Kolega (JBK), Juni 2019
Publisher : STIE-PMCI

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Abstract. This research was conducted at PT. Panca Kurnia Niaga Nusantara Medan. As a company engaged in the distributor of fertilizer and agrochemical products, companies must have good internal control of merchandise inventory. Internal control can be said to be good if it has been implemented in accordance with the COSO (Committee of Sponsoring Organizations). The purpose of this study is to find out and analyze internal controls at PT. Panca Kurnia Niaga Nusantara Medan.This type of research is a descriptive research with a case study at PT. Panca Kurnia Niaga Nusantara Medan is by analyzing the internal control of merchandise inventory at PT. Panca Kurnia Niaga Nusantara Medan.Based on the results of the study indicate that most activities and documents relating to merchandise inventory and internal control of merchandise inventory are sufficiently in accordance with the Committee of Sponsoring Organizations (COSO) but still require a little change to improve the accuracy of employee and the separation of duties that are still need to be applied in the company. Keywords: Internal Control, Merchandise Inventory.   
PENGARUH BIAYA PRODUKSI DAN BIAYA PEMASARAN TERHADAP LABA PADA PT. SUMATERA HAKARINDO MEDAN Free Antonius Simanjuntak; Feren Daslim; Sunarji Harahap; Elidawati Elidawati
JURNAL BISNIS KOLEGA Vol 5, No 2 : Jurnal Bisnis Kolega (JBK), Desember 2019
Publisher : STIE-PMCI

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Abstract. The main purpose of establishing a company is to earn a profit so that the company always strives so that the profit generated is far greater than the expenditure of operational costs. There are several factors that influence earnings, one of which is costs. These costs include production costs and marketing costs. The purpose of this study is to find out and analyze the effect of production costs and marketing costs on profits at PT. Sumatera Hakarindo. The type of this research is in the form of quantitative descriptive research with data collection methods carried out by interviews and documentary studies at PT. Sumatera Hakarindo. The population in this study is financial statements from 2015-2017. The sample in this study is a monthly report in the form of production costs, marketing costs and profits from 2015-2017 which amounted to 36 samples. Data analysis technique using multiple regression analysis. The results showed that 40.2% of the profit variable was influenced by the independent variables namely production costs and marketing costs. The results of the t test (partial) and f test (simultaneous) indicate that the production costs and marketing costs affect the profit of PT. Sumatera Hakarindo. Keywords: Production Cost, Marketing Cost, Profit.  
ANALISIS PENGENDALIAN INTERNAL ATAS PERSEDIAAN DAN PEMBELIAN PADA PT. CATUR ANUGERAH SEJATI MEDAN Rudyanto Simanjuntak; Monica Monica; Sunarji Harahap; Elidawati Elidawati
JURNAL BISNIS KOLEGA Vol 6, No 1: Jurnal Bisnis Kolega (JBK), Juni 2020
Publisher : STIE-PMCI

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Abstract

Abstract. The problem in this study is there is a concurrent position of employee doing the work of buying, paying, reporting usage and watch over the spareparts inventory warehouse and no approval before purchase which make purchase activity often being exchanged. The method used is observation, documentation, and study of literature. The object of research in this study is internal control, inventory and purchasing at PT. Catur Anugerah Sejati, Medan. The data analysis technique used is descriptive qualitative analysis. Results of research in the control environmental components, risk assessment, control activities, and monitoring are not good because it violates the regulations set by the company. The results of research in purchase for the control environment, risk assessment and monitoring components are not good because they have deficiencies that need to be corrected. Conclusion of this research is necessary to add more workers so the division of tasks can be carried out well and need to strict regulations so that workers do not make a purchase before getting approval from the head office.   Keywords: Internal Control, Inventory, Purchasing
Co-Authors Agustina Agustina Aldy Vincent Alpian Tionarto Bramanto Wijaya Cindy Jessica Cindy Seleste Diana Diana Edison Sagala Edison Sagala Fanny Angkasa Feren Daslim Free Antonius Simanjuntak Goh, Thomas Sumarsan Luis Andreas Melanie Friska Melviana Melviana Monica Monica Noveliana Noveliana Rudyanto Simanjuntak Sunarji Harahap Thomas Sumarsan Goh Vin Sen Widya Widya