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All Journal Jurnal Investasi Islam Worksheet : Jurnal Akuntansi
Zuliana Zulkarnen
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Economics, Econometrics & Finance

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ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN PUSAT BIAYA GUNA MENINGKATKAN KINERJA MANAJER PT. TRIMITRA SWADAYA MEDAN Zuliana Zulkarnen; Jesica Br Ginting
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.v1i2.2119

Abstract

The purpose of this study is to identify and analyze the use of responsibility accounting in assessing the performance of cost center managers and to find out the cause of the realization that the results obtained are not in accordance with the company's budgeted targets. Meanwhile, the formulation of the problem in this research is why there is a large adverse difference?, and whether responsibility accounting has been used as a tool for assessing the performance of cost center managers at PT. Trimitra Swadaya Medan?. The data collection technique used in writing this thesis is a study of documentation and interviews, while the data analysis technique used is descriptive analysis method. Based on the results of the study, it can be concluded that the use of cost center responsibility accounting information in evaluating the performance of managers at PT. Trimitra Swadaya Medan is still not implemented optimally, it is known that there is still a large difference between the realization and the budget from 2015 to 2020, which ranges from 2.04% to 25.14%. In addition, the cost center responsibility accounting in assessing the performance of managers at PT. Trimitra Swadaya Medan is still not implemented optimally where the overall expenditure from 2015 to 2020 turns out to provide expenses that are not on target for the company.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP PERSEDIAAN BAHAN HABIS PAKAI LPP TVRI SUMATERA UTARA Ranti Gatrizka Putri; Zuliana Zulkarnen; Heriyati Chrisna
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.v2i2.3457

Abstract

here are still many companies especially in service companies that do not have a special system for thesupply of used materials. The study aims to provide an overview of the application of accountinginformation systems to the inventory of used materials and look at the effectiveness of such systems. Theobject of this research is carried out in the LPP TVRI North Sumatra Type and source of data obtainedin this research are primary data and secondary data. Based on the research data obtained, the authorsused data collection methods by means of interviews, documentation, and library surveys. The results ofthis study showed that the LPP TVRI Sumatera Nord uses a computerized recording system, i.e. everytransaction, both inputs, outputs and returns of goods will be directly input into the existing system on acomputer based database. The advantage in using this system is that the collection of information canbe done quickly and easily, can perform data protection and security, while the shortcomings in the useof this system, i.e. the system used by LPP TVRI Sumatera North must be updated in accordance withthe provisions of the Ministry of Finance of the Directorate General of the Treasury RI so that it willprevent the continuation of recording activity for a few moments until the database is completed to berenewed, when there is an inaccurate access damage can occur and a more skilled user is required inprocessing data.
Strategi Pengelolaan Keuangan Menggunakan Aplikasi E-Wallet Pada Pelaku Bisnis Coffee Shop Kota Medan Di Era Digitalisasi Teuku, Teuku Fahmi; Zuliana Zulkarnen; Zulkifli Taib
Jurnal Investasi Islam Vol 8 No 1 (2023): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v8i1.6142

Abstract

Penelitian ini bertujuan untuk menganalisis strategi pengelolaan keuangan menggunakanaplikasi e-wallet pada pelaku bisnis coffee shop di Kota Medan dalam era digitalisasi. Studiini menggunakan pendekatan kualitatif dengan mengumpulkan data melalui wawancara,observasi, dan analisis dokumen terkait penggunaan e-wallet pada coffee shop di KotaMedan. Analisis data dilakukan dengan mengidentifikasi kebutuhan dan tujuan pengelolaankeuangan, mengintegrasikan pembayaran dan pelacakan pengeluaran. Hasil penelitianmenunjukkan bahwa penggunaan dan pengelolaan keuangan memberikan beberapa manfaat,antara lain efisiensi dalam proses pembayaran, pelacakan pengeluaran yang akurat,kemudahan mengakses laporan keuangan, dan pengendalian keuangan. Kekurangan padakeamanan transaksi dan adopsi teknologi yang masih rendah. Implementasi strategipengelolaan keuangan berhasil meningkatkan efisiensi operasional dan kinerja keuangan.Penggunaannya telah mengurangi kesalahan penghitungan, mempercepat proses transaksi,dan meningkatkan kepuasan pelanggan. Pemahaman yang baik tentang fitur-fitur e-walletdan pelatihan memadai bagi pemilik coffee shop serta stafnya. Penelitian ini memberikankontribusi dalam pemahaman strategi pengelolaan keuangan menggunakan aplikasi e-walletpada pelaku bisnis coffee shop di era digitalisasi. Rekomendasi penelitian ini mencakuppengembangan literatur mengenai strategi pengelolaan keuangan menggunakan e-wallet,penelitian lebih lanjut terkait keamanan transaksi e-wallet, serta penerapan e-wallet dalamberbagai sektor usaha lainnya.
Co-Authors Heriyati Chrisna Jesica Br Ginting Ranti Gatrizka Putri Teuku, Teuku Fahmi Zulkifli Taib