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Rudyanto Simanjuntak
STIE Professional Manajemen College Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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ANALISIS AKUNTANSI PENGAKUAN PENDAPATAN DAN BEBAN PADA PT. PROPERTY GROUP IMPERIUM MEDAN Rudyanto Simanjuntak; Santi Koeswara; Sunarji Harahap; Elidawati
JURNAL BISNIS KOLEGA Vol 5 , No 1: Jurnal Bisnis Kolega (JBK), Juni 2019
Publisher : STIE-PMCI

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Abstract. The purpose of this study is to Accounting Analysis of Revenue Expense on PT. Property Group Imperium Medan, analysis Expense on PT. Property Group Imperium Medan and PT. Property Group Imperium Medan This research uses descriptive method, namely the method of analyzing the problem by collecting data and grouping it in a sequence to describe each process, as well as the behavior of the object under study at PT. Property Group Imperium Medan so that it can provide objective information and information. The results of this study indicate that accounting for revenue recognition on PT. Property Group Imperium Medan was declared to be still incompatible with clear reporting transactions and in the principles and methods of sales in the calculation. Keywords: Accounting for Revenue Recognition, Expenses
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. 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 Elidawati Elidawati Elidawati Monica Monica Santi Koeswara Sunarji Harahap