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Analisis Pengelolaan Aset Tetap Studi Kasus DPRD Sumut Fajri Mustofa Akbar; Yenni Samri Juliaty Nasution
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 1 (2022): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v10i1.994

Abstract

Fixed assets or assets are all goods purchased and obtained at the expense of the State Revenue and Expenditure Budget (APBN) or from other legitimate acquisitions, both current and non-current and their parts. This research is aimed at reviewing the fixed asset management system based on PSAK No. 7 regarding fixed assets. The purpose of this study was to determine the suitability of fixed asset management at the North Sumatra DPRD Office with PSAP No. 7. This research also uses a qualitative approach, information collection techniques are carried out by interviews and documentation. From the results of research conducted on the management of fixed assets at the North Sumatra DPRD Office, especially the field of accounting regarding recognition, measurement, disclosure is in accordance with Statement of Government Accounting Standards Number 7.
Penerapan Sistem Informasi Akuntansi Dan Teknologi Informasi Pada Penjualan CV. Sentral Elektrindo Perkasa Fajri Mustofa Akbar; Hotbin Hasugian; Budi Dharma
Journal of Islamic Economics and Finance Vol. 1 No. 4 (2023): November: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v1i4.478

Abstract

This research is to determine the application of accounting information systems and information technology to CV case study sales. Sentral Elektrindo Perkasa. This research uses qualitative research methods and data collection techniques using interview and documentation techniques. This research uses data collection techniques by interviewing several employees at CV. Sentral Elektrindo Perkasa. The results of this research indicate that the implementation of the Accounting Information System at CV. Sentral Elektrindo Perkasa has started to improve and meets standards, however routine control and supervision is very necessary so that things do not happen that could be detrimental to the company. And Application of Information Technology in CV. Sentral Elektrindo Perkasa has a very important role in bringing out the best potential from employees and also has an important role in the company achieving its goals and being able to increase sales potential optimally.