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SISTEM PENGENDALIAN INTERN PENERIMAAN KAS Katarina, Desi; ES Samosir, Hendrik; Silaban, Adanan
Jurnal Akuntansi Nommensen Vol. 1 No. 2 (2022): Jurnal Akuntansi Nommensen
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v1i2.2212

Abstract

This research aims to determine the extent to which the internal control system for cash receipts at PT. Reycom Document Solutions Medan Branch in carrying out its business activities in order to achieve company goals. The data source used in this research is primary data. With descriptive data analysis techniques and comparative analysis techniques, descriptive data analysis is by first collecting data, classifying data and interpreting data so that it can provide a clear picture of the problem being studied. Meanwhile, comparative data analysis is drawing conclusions from observed facts and their truth has been tested by comparing theories which are general truths with field data, with the hope of being able to draw conclusions and put forward suggestions for improvements to weaknesses and errors found in internal control of cash receipts. The results of this research show that the internal control system for cash receipts at PT. Reycom Document Solutions Medan Branch has not fully fulfilled the elements of internal control, because there are still several things that are not in accordance with existing theory. These include the fact that there are still duplicate tasks between the finance and accounting sections which are handled by the finance admin, unannounced checks on employee work have not been implemented and there is also no special section formed to exercise control over the company.
KEBIJAKAN SUKU BUNGA SERTA DAMPAKNYA TERHADAP PEREKONOMIAN INDONESIA Luter Purba, Martin; ES Samosir, Hendrik; M. Damanik, Hanna
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10205

Abstract

Abstrak Penelitian ini bertujuan untuk melihat kebijakan suku bunga serta dampaknya bagi perekonomian berdasarkan model Mundell-fleming. Pada penelitian menggunakan 2 persamaan yaitu model LM dan model tingkat bunga. Penelitian ini menggunakan persamaan simultan two stage least square untuk menganalisis model LM dan model tingkat bunga. Hasil dari penelitian ini menunjukkan bahwa pada model tingkat bunga, suku bunga FED berdampak positif terhadap suku Bungan acuan Bank Indonesia akan tetapi tidak signifikan sedangkan jumlah uang beredar berdampak negatif pada suku bunga acuan BI. Pada model LM suku Bungan acuan BI dan jumlah uang beredar berdampak positif pada PBB harga konstan Indonesia sedangkan inflasi memberikan dampak negatif bagia PDB harga konstan Indonesia. Penelitian menemukan bahwa suku bunga The Fed yang meningkat tidak secara nyata langsung direspon oleh BI dengan langsung meningkatkan suku Bungan acuannya, sehingga dirasa perlu untuk Bank Indonesia (BI) terus memantau dan melakukan evaluasi terhadap perubahan suku bunga Federal Reserve (FED) serta mempertimbangkan kebijakan yang dapat mengantisipasi dampaknya terhadap perekonomian Indonesia. Kata Kunci: Suku Bunga, Dampak, Perekonomian Indonesia