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All Journal Journal of Economic, Bussines and Accounting (COSTING) juremi: jurnal riset ekonomi Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Cakrawala Ilmiah
Sri Hartati
Politeknik Akamigas Palembang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Formosa Journal of Multidisciplinary Research (FJMR)

 1 
Analysis of Accounting Treatment of Accounts Receivable at PT. Palembang Primary Primary Source Sri Hartati; Alamsyah
Formosa Journal of Multidisciplinary Research Vol. 1 No. 7 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v1i7.1895

Abstract

This study aims to determine how the recognition, measurement, recording, presentation and disclosure of accounts receivable during 2015 , 2016, and 2017 PT . Primary sources Raya Palembang, The research method that has been done is to collect information report data L/R, balance sheet , a list of accounts , list of assets 2015-2017 and procedures and corporate policies . The results showed recognition of the calculation of accounts receivable has been running well , trade receivables obtained by calculating the 200 hours of work tools multiplied by the value of the contract agreement , so on the journal accounts receivable in debit and reception services equipment rental in the credits , the presentation of accounts receivable the company has not made a backup of receivables business.
Analysis of Merchandise Inventory Management at Petra Women's Cooperative (Case Study of Coop Mart Plaju) Sri Hartati; Neti Rohiya
Formosa Journal of Multidisciplinary Research Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v2i1.2940

Abstract

Merchandise inventory plays an important role in the process of buying and selling at trading companies, so it is important for companies to manage and monitor their inventory. The problem discussed in this study was the lack of management of merchandise inventory which often resulted in the shortage of stock. This research was conducted at Petra Women's Cooperative (Coop Mart) located at Jl. Antara Annex II No. 292 Plaju Palembang. The data used in this study were primary and secondary data. The method applied in the research was qualitative and quantitative analysis method. The results of this analysis showed that the management of merchandise inventory of Petra Women's Cooperative (Coop Mart) was not regularly carried out as seen from the calculation of inventory turnover, safety stock and reorder point which fluctuated. This was caused by the lack of control over the goods entry and exit, which would affect inventory. Therefore, inventory management analysis was very essential to do to prevent shortages of goods.
Co-Authors Alamsyah Devia Septyani Kemas Moh Ade Isnaeni Neti Rohiya Rian Sapurta