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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan
Aprilla Wardhahany Siregar
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Pengendalian Persediaan Bahan Baku Tandan Buah Segar (TBS) dalam Menunjang Efektivitas Pengelolaan Persediaan Pada Pusat Penelitian Kelapa Sawit (PPKS) Medan Aprilla Wardhahany Siregar; Nur Fadhilah Ahmad Hasibuan
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1450

Abstract

This research aims to determine the control of raw material supplies of Fresh Fruit Bunches (FFB) in supporting the effectiveness of raw material management at PPKS Medan. The data analysis method used is qualitative analysis with a case study approach. This type of research is descriptive qualitative research. The data sources used in the research used primary and secondary data sources. The data techniques used are documentation review techniques, observation and interview techniques. Incompatibility in the application of the FIFO inventory assessment method at PPKS Medan in the field, inventory discrepancies that are often identified. Discrepancies that can occur are differences between physical products and inventory reports. Reasons for inventory discrepancies are warehouse management, proof of receipt, or proof of unrecorded costs. There are notes on the recording note that were not recorded at the time of delivery of goods, missing warehouse notes as proof of receipt or release of goods, incorrect exit or entry of goods, for example slips if there is no warehousing request. This research uses physical and perpetual recording methods and uses the FIFO inventory recording method. Based on the results of the analysis of Standard Operating Procedures (SOP) for inventory, PPKS Medan has not implemented the elements of raw material inventory management effectively as evidenced by the FIFO inventory assessment method not being implemented correctly, and raw material inventory control at PPKS Medan is still not optimal, as shown by the It often happens that orders for inventory are double delivered, resulting in a buildup in the warehouse. Thus, the effectiveness of management of raw material supplies can be concluded that control of the management of raw material supplies of Fresh Fruit Bunches (TBS)) at PPKS Medan has not been effective as a whole.
Analisis Penerapan Akuntabilitas dan Transparansi Pengelolaan Dana Desa dalam Pembangunan Desa: (Studi Kasus Desa Tanjung Morawa-A Kabupaten Deli Serdang) Aprilla Wardhahany Siregar; Nurlaila Harahap; Ahmad Syakir
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.485

Abstract

This research aims to find out how to implement accountability and transparency in managing village funds in village development in Tanjung Morawa-A Village. The method used in this research is a qualitative research method with a descriptive approach. The data collection technique used was interviews by interviewing village officials and documentation regarding budget realization reports. The results of this research show that the Tanjung Morawa-A village fund management mechanism includes planning, implementation, administration, reporting and accountability stages. The implementation of accountability in managing village funds in the development of Tanjung Morawa-A village has not been fully implemented in accordance with the regulations. This is proven in the management of village funds at the reporting and accountability stage in Tanjung Morawa-A Village, there are still obstacles, namely delays from village officials in submitting the APBDesa Realization Accountability Report to the center, the main cause of which lies in the inaccuracy of reports from the Activity Implementation Team (TPK) and conditions. Human resources are still limited. The implementation of transparency in the management of village funds in the development of Tanjung Morawa-A village is said to be not good, this is proven by the Tanjung Morawa-A Village government still not being open to the community regarding village financial information or not being transparent to the community regarding the management of village funds. Thus, the implementation of accountability and transparency in managing village funds in the development of Tanjung Morawa-A village is technically guided by Permendagri Number 20 of 2018, but its overall implementation is not yet fully in accordance with Permendagri Number 20 of 2018.
Analisis Pengendalian Persediaan Bahan Baku Tandan Buah Segar (TBS) dalam Menunjang Efektivitas Pengelolaan Persediaan Pada Pusat Penelitian Kelapa Sawit (PPKS) Medan Aprilla Wardhahany Siregar; Nur Fadhilah Ahmad Hasibuan
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1450

Abstract

This research aims to determine the control of raw material supplies of Fresh Fruit Bunches (FFB) in supporting the effectiveness of raw material management at PPKS Medan. The data analysis method used is qualitative analysis with a case study approach. This type of research is descriptive qualitative research. The data sources used in the research used primary and secondary data sources. The data techniques used are documentation review techniques, observation and interview techniques. Incompatibility in the application of the FIFO inventory assessment method at PPKS Medan in the field, inventory discrepancies that are often identified. Discrepancies that can occur are differences between physical products and inventory reports. Reasons for inventory discrepancies are warehouse management, proof of receipt, or proof of unrecorded costs. There are notes on the recording note that were not recorded at the time of delivery of goods, missing warehouse notes as proof of receipt or release of goods, incorrect exit or entry of goods, for example slips if there is no warehousing request. This research uses physical and perpetual recording methods and uses the FIFO inventory recording method. Based on the results of the analysis of Standard Operating Procedures (SOP) for inventory, PPKS Medan has not implemented the elements of raw material inventory management effectively as evidenced by the FIFO inventory assessment method not being implemented correctly, and raw material inventory control at PPKS Medan is still not optimal, as shown by the It often happens that orders for inventory are double delivered, resulting in a buildup in the warehouse. Thus, the effectiveness of management of raw material supplies can be concluded that control of the management of raw material supplies of Fresh Fruit Bunches (TBS)) at PPKS Medan has not been effective as a whole.
Co-Authors Ahmad Syakir Nur Fadhilah Ahmad Hasibuan Nurlaila Harahap