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<![CDATA[ANALISIS PENGARUH SISTEM JUST IN TIME DALAM MENUNJANG KELANCARAN PROSES PRODUKSI : STUDI KASUS PADA PT. SIIX ELECTRONICS INDONESIA ]]>
<![CDATA[Jaya, Hendry]]>
<![CDATA[ MEASUREMENT Vol 8, No 3 (2014): Volume 8 No.3 2014 ]]>
Publisher : <![CDATA[MEASUREMENT ]]>
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<![CDATA[Every company in their production activities will require supplies of raw materials. With supplies of raw materials, the company is expected to carry out the production process according to the needs or demands of consumers. Just in time systems are implemented in the PT. Siix Electronics Indonesia has not run optimally. It can be seen from production activities that canât reach the target because there are a lot of raw material supply defective and insufficient supply of raw materials. Forming members to check in source place of raw material suppliers (source inspection) with the aim to help smooth the process of production and to optimize the the just-in-time system.To perform this essay, the author conducted research at PT. SIIX Electronics Indonesia is located in Batamindo Industrial Park, Batam. Data obtained from this study obtained from direct observation and interviews with employees who are competent in this field.Based on these studies, the authors can find out about the influence of just-in-time systems in the procurement of raw materials to support the production process.]]>
<![CDATA[ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT TERHADAP SIKLUS PENDAPATAN (STUDI KASUS PT. ASTRAGRAPHIA TBK) ]]>
<![CDATA[Z, Zuliyanti]]>;
<![CDATA[Putra, Rizki Eka]]>;
<![CDATA[Jaya, Hendry]]>
<![CDATA[ EQUILIBIRIA Vol 2, No 2 (2015): Volume 2 No. 2 2015 ]]>
Publisher : <![CDATA[Universitas Riau Kepulauan ]]>
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DOI: 10.33373/jeq.v2i2.855
<![CDATA[Zuliyanfi. Analysis of Accounting Information Systems Revenue Cycle Against Credit Sales at PT. Astragraphia Tbk Guided by In line with the development of information technology, the application of accounting information systems can support the lending process that is applied to Astragraphia Tbk PT. The research objective was to determine the accounting information system in which credit sales are effectively set by the company.The analytical method used is descriptive analysis method through a case study approach is a method that provides a systematic and accurate picture ofthe facts, and the nature of the relationship between the phenomenon under study in the company. Data was collected to achieve the goal is to conduct field research and library research. Fieldwork was obtained by interview and observation. While the research literature obtained from literature and books related to the researchconducted.From the analysis we concluded that the accounting information system of credit sales when viewed from the purpose of accounting information system is effective and can be said to be good because it is consistent with the theory that the accounting information system to support credit sales .. It can be seen from any part of the responsibility that has been carrying out their duties in accordance with the authority given, but the procedure of credit sales accounting information systems are used less effective, because there is a weakness and that is not a function of lack of credit, because the credit function held by the sales function]]>
<![CDATA[ANALISIS PENGARUH SISTEM JUST IN TIME DALAM MENUNJANG KELANCARAN PROSES PRODUKSI : STUDI KASUS PADA PT. SIIX ELECTRONICS INDONESIA ]]>
<![CDATA[Jaya, Hendry]]>
<![CDATA[ MEASUREMENT : Jurnal Program Studi Akuntansi Vol 8, No 3 (2014): Volume 8 No.3 (September 2014) ]]>
Publisher : <![CDATA[Universitas Riau Kepulauan ]]>
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DOI: 10.33373/measure.v8i3.1007
<![CDATA[Every company in their production activities will require supplies of raw materials. With supplies of raw materials, the company is expected to carry out the production process according to the needs or demands of consumers. Just in time systems are implemented in the PT. Siix Electronics Indonesia has not run optimally. It can be seen from production activities that can’t reach the target because there are a lot of raw material supply defective and insufficient supply of raw materials. Forming members to check in source place of raw material suppliers (source inspection) with the aim to help smooth the process of production and to optimize the the just-in-time system.To perform this essay, the author conducted research at PT. SIIX Electronics Indonesia is located in Batamindo Industrial Park, Batam. Data obtained from this study obtained from direct observation and interviews with employees who are competent in this field.Based on these studies, the authors can find out about the influence of just-in-time systems in the procurement of raw materials to support the production process.Keywords: Supplier, Production Performance, Source inspection]]>
<![CDATA[ANALISA PERANAN ANGGARAN BIAYA OPERASIONAL SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN LABA : STUDI KASUS PADA PT. ADHYA TIRTA BATAM ]]>
<![CDATA[Jaya, Hendry]]>
<![CDATA[ MEASUREMENT : Jurnal Program Studi Akuntansi Vol 8, No 1 (2014): Volume 8 No.1 (Maret 2014) ]]>
Publisher : <![CDATA[Universitas Riau Kepulauan ]]>
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DOI: 10.33373/measure.v8i1.202
<![CDATA[Purpose of this research is conducted to determine whether the operational budget has served as a means of profit planning and control on PT. Adhya Tirta Batam.           Data analysis methods used is descriptive qualitative research method, a way to collect data form the PT. Adhya Tirta Batam to support this paper to be interpreted, so that it can provide an objective picture of the object and the issue examined.            The results of research by the author explained that PT.Adhya Tirta Batam has made operational budget preparation procedure well and effectively, by the method of bottom-up budgeting. The results of this study also indicate that the operational budget has played well and ineffectively as a means of profit planning and control in PT. Adhya Tirta Batam. This is shown by the analysis of the authors, using analysis of variance or deviation between actual with predetermined budgets. The difference in deviation from the year 2011-2012 was an aberration "profitable" in 2013 is deviation "unfortunate", but the difference is still in the normal category or difference which still can be controlled companies.]]>
<![CDATA[ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS DALAM MENINGKATKAN PENGENDALIAN INTERN ( Studi Kasus PT Putra Indo Cahaya Batam ) ]]>
<![CDATA[Jaya, Hendry]]>
<![CDATA[ MEASUREMENT : Jurnal Program Studi Akuntansi Vol 12, No 2 (2018): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2018 ]]>
Publisher : <![CDATA[Universitas Riau Kepulauan ]]>
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DOI: 10.33373/mja.v12i2.1741
<![CDATA[Latar belakang penelitian ini adalah fakta yang menunjukkan hal terpenting dalam kegiatan operasi perusahaan adalah penjualan dan penerimaan kas. Sistem informasi akuntansi penjualan dan penerimaan kas adalah salah satu sub sistem dalam informasi akuntansi yang menjelaskan tentang bagaimana prosedur yang benar dalam aktivitas penjualan dan penerimaan kas. Itu juga ada dalam sistem pengendalian internal yang juga membutuhkan seperangkat sistem kontrol yang dapat melindungi sistem itu dari penipuan, baik itu manipulasi data atau inventaris. Permasalahan dalam penelitian ini adalah (1) Bagaimana penerapan sistem informasi penjualan dan penerimaan kas di PT Putra Indo Cahaya Batam? Penelitian ini menggunakan pendekatan kualitatif karena data yang dikumpulkan berupa pernyataan atau deskriptif yang diterima oleh penulis.Data yang digunakan dalam penelitian ini adalah data primer. Prosedur pengumpulan data adalah observasi, dokumentasi dan wawancara langsung ke objek penelitian. Kesimpulan dari penelitian ini adalah penerapan sistem informasi akuntansi dalam penjualan tunai dan penerimaan kas di PT Putra Indo Cahaya Batam masih kurang baik terlihat dari adanya fungsi ganda, yaitu fungsi pengiriman yang ganda sebagai fungsi gudang dan kurangnya data dan kelengkapan dokumen yang digunakan dalam penjualan tunai dan penerimaan kas.Analisis sistem informasi akuntansi penjualan tunai dan penerimaan kas dalam pengendalian internal di PT Putra Indo Cahaya Batam masih kurang baik dan lemah karena tidak ada cap yang dilunasi dalam tagihan dari fungsi tunai atau fungsi pengiriman, dan jumlah penerimaan kas dari penjualan tunai disetorkan ke bank pada hari ketiga bukan pada hari transaksi terjadi atau hari berikutnya, itu menyebabkan penyalahgunaan dan pengalihan kas. Kemudian, juga tidak ada pengecekan saldo kas dan cash opname secara berkala atau tiba-tiba oleh kontrol internal.]]>
<![CDATA[ANALISIS SISTEM PENGENDALIAN INTERNAL PADA PROSES PEMBERIAN KREDIT DI PT. BANK RAKYAT INDONESIA. Tbk CABANG BATAM ]]>
<![CDATA[Angelica, Nesti]]>;
<![CDATA[Jaya, Hendry]]>;
<![CDATA[Putra, Rizki Eka]]>
<![CDATA[ MEASUREMENT : Jurnal Program Studi Akuntansi Vol 10, No 2 (2016): Volume 10 No. 2 (Juni 2016) ]]>
Publisher : <![CDATA[Universitas Riau Kepulauan ]]>
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DOI: 10.33373/measure.v10i2.930
<![CDATA[Lingkungan pengendalian (Control Environment), suasana organisasi yang mempengaruhi kesadaran penguasaan dari seluruh pegawainya. Penaksiran resiko (risk assestment), adalah proses mengidentifikasi dan menilai resiko-resiko yang dihadapi dalam mencapai tujuan setelah teridentifikasi, manajemen harus menentukan bagaimana mengelola atau mengendalikannya. Aktivitas pengendalian (control aktivities), adalah kebijakan dan prosedur yang harus  ditetapkan  untuk  meyakinkan  manajemen  bahwa  semua  arahan  telah dilaksanakan. Aktivitas pengendalian ini diterapkan pada semua tingkat organisasi dan pengolahan data. Informasi dan komunikasi (information and communication), dua elemen yang dapat membantu manajemen melaksanakan tanggung jawabnya. Pemantauan  (monitoring),  suatu  proses  penilaian  sepanjang  waktu  atas  kualitas pelaksanaan pengendalian internal dan dilakukan perbaikan jika dianggap perlu. Keywords : Sistem Pengendalian, pemberian Kredit]]>
<![CDATA[ANALISIS PENGARUH SISTEM JUST IN TIME DALAM MENUNJANG KELANCARAN PROSES PRODUKSI : STUDI KASUS PADA PT. SIIX ELECTRONICS INDONESIA ]]>
<![CDATA[Jaya, Hendry]]>
<![CDATA[ MEASUREMENT : Jurnal Program Studi Akuntansi Vol 8, No 2 (2014): Volume 8 No.2 (Juni 2014) ]]>
Publisher : <![CDATA[Universitas Riau Kepulauan ]]>
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DOI: 10.33373/measure.v8i2.998
<![CDATA[Every company in their production activities will require supplies of raw materials. With supplies of raw materials, the company is expected to carry out the production process according to the needs or demands of consumers. Just in time systems are implemented in the PT. Siix Electronics Indonesia has not run optimally. It can be seen from production activities that can’t reach the target because there are a lot of raw material supply defective and insufficient supply of raw materials. Forming members to check in source place of raw material suppliers (source inspection) with the aim to help smooth the process of production and to optimize the the just-in-time system.To perform this essay, the author conducted research at PT. SIIX Electronics Indonesia is located in Batamindo Industrial Park, Batam. Data obtained from this study obtained from direct observation and interviews with employees who are competent in this field.Based on these studies, the authors can find out about the influence of just-in-time systems in the procurement of raw materials to support the production process.Keywords: Supplier, Production Performance, Source inspection]]>
<![CDATA[ANALISIS PENERAPAN AKUNTANSI BIAYA LINGKUNGAN TERHADAP LABA PERUSAHAAN PT. IMECO BATAM TUBULAR ]]>
<![CDATA[Jaya, Hendry]]>
<![CDATA[ MEASUREMENT : Jurnal Program Studi Akuntansi Vol 9, No 1 (2015): Volume 9 No.1 (Maret 2015) ]]>
Publisher : <![CDATA[Universitas Riau Kepulauan ]]>
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DOI: 10.33373/measure.v9i1.1013
<![CDATA[Implementation of environmental cost accounting is one form of concern for the environment of a company, because the environment contributes to the company. The purpose of this study was to determine and analyze the implementation of the environmental cost accounting of corporate profits as well as how companies disclose environmental costs in the financial statements.           This researchwas conducted at PT. ImecoBatam Tubular. This study is a descriptive qualitative research and in this study using secondary data. Based on the result of research at PT. ImecoBatam Tubular obtained that the company has not maximized in implementation of environmental cost accounting. Company in recognizing the environmental costs (waste management costs) included as costs of outside efforts by the consideration that the cost incurred as a service fee for management or waste disposal, and the costs will affect the company profits.Key word :     Environmental Accounting Cost Implementation, Environmental Accounting, Environmental Costs, Waste Management Cost, Company Profits.]]>
<![CDATA[ANALISIS SISTEM PENGENDALIAN INTERN PENERIMAAN KAS DARI PIUTANG PADA PERUSAHAAN JASA EKSPEDISI DI PT. TRANS MUTLI CARGO ]]>
<![CDATA[Veronica, Dewanti]]>;
<![CDATA[Jaya, Hendry]]>
<![CDATA[ MEASUREMENT : Jurnal Program Studi Akuntansi Vol 12, No 1 (2018): MEASUREMENT : JURNAL AKUNTANSI JUNI 2018 ]]>
Publisher : <![CDATA[Universitas Riau Kepulauan ]]>
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DOI: 10.33373/measure.v12i1.1303
<![CDATA[Pengendalian intern yang baik sangat diperlukan atas penerimaan kas dari piutang untuk menghindari terjadinya kesalahan dalam proses akuntansi. Tujuan dari penelitian ini adalah untuk menganalisis efektifitas sistem pengendalian intern penerimaan kas dari piutang periode tahun 2017 di PT. Trans Multi Cargo. Teknik analisis data yang digunakan adalah deskriptif yaitu memberikan gambaran atas data yang diperoleh kemudian diolah, dianalisis dan membandingkan dengan teori yang relevan sesuai dengan dengan teori Mulyadi (2016) dan menguji efektifitas sistem pengendalian intern dengan metode Stop-Or-Go Sampling. Hasil penelitian menunjukkan bahwa sistem pengendalian intern penerimaan kas dari piutang di PT. Trans Multi Cargo sudah berjalan dengan baik. Hal ini tercermin dari sudah terpenuhinya unsur-unsur sistem pengendalian intern dan hasil dari pengujian kepatuhan untuk mengetahui efektivitas sistem pengendalian intern tidak ditemukan ada penyimpangan. Pada tingkat kesalahan sama dengan 0, confidence level factor pada R% = 95% adalah 3, dengan demikian diperoleh AUPL = 5% sehingga AUPL = DUPL sebesar 5% dan dapat ditarik kesimpulan bahwa sistem pengendalian intern penerimaan kas dari piutang sudah efektif.Kata Kunci : Pengendalian Intern, Penerimaan Kas dari Piutang]]>
<![CDATA[PENGARUH APLIKASI SISTEM INFORMASI MANAJEMEN AKUNTANSI BARANG MILIK NEGARA (SIMAK-BMN) DAN KINERJA PEGAWAI TERHADAP EFEKTIVITAS PELAPORAN ASET (Studi Kasus Pada Pengadilan Negeri Batam) ]]>
<![CDATA[Sabario, Rozayuti]]>;
<![CDATA[Jaya, Hendry]]>
<![CDATA[ MEASUREMENT : Jurnal Program Studi Akuntansi Vol 11, No 2 (2017): Vol 11, No 2 (2017) Measurement ]]>
Publisher : <![CDATA[Universitas Riau Kepulauan ]]>
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DOI: 10.33373/mja.v11i2.1747
<![CDATA[Penelitian ini bertujuan untuk menguji adanya Pengaruh aplikasi sistem informasi manajemen akuntansi barang milik negara (SIMAK-BMN) dan kinerja pegawai terhadap efektivitas pelaporan aset Pada Pengadilan Negeri Kota Batam.Pengumpulan data dilakukan dengan menggunakan kuesioner. Penentuan sampel dalam penelitian ini menggunakan teknik purposive sampling, yaitu dengan cara pengambilan sampel menggunakan kriteria tertentu yaitu masa kerja pegawai dan pegawai negeri sipil. Jumlah responden yang diminta mengisi kuesioner adalah 16 orang pegawai Pengadilan Negeri Kota Batam. Teknik pengolahan data yang dilakukan, menggunakan Analisis regresi linear berganda dengan bantuan SPSS (Statistical Product and Service Solutions).Hasil analisis menunjukkan Aplikasi Sistem Informasi Manajemen Akuntansi Barang Milik Negara (SIMAK-BMN) memiliki pengaruh secara signifikan terhadap Efektivitas Pelaporan Aset. Kinerja Pegawai tidak memiliki pengaruh secara signifikan terhadap Efektivitas Pelaporan Aset. Aplikasi Sistem Informasi Manajemen Akuntansi Barang Milik Negara (SIMAK-BMN) Dan Kinerja Pegawai berpengaruh siginifikan terhadap Efektivitas Pelaporan Aset.]]>
