Claim Missing Document
Check
Articles

Found 9 Documents
Search
Journal : Buletin Ekonomi

PROSEDUR PENAGIHAN PIUTANG RAWAT INAP DAN RAWAT JALAN DENGAN MENGGUNAKAN ASURANSI DI RS PGI CIKINI Englin Widyah Luksiana; Emerald Tobing; Melinda Malau
Buletin Ekonomi Vol. 20 No. 1 (2016): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v20i1.324

Abstract

ABSTRACTThere are still many hospitals can not provide health care services properly to the public including on how the payment system is applicable. As a social unit, the hospital was faced with the scarcity of funds needed to finance their health care needs. However, the hospital is expected to provide treatment rates that are accessible by the public. The hospital also provides a delay of payment of debts to individuals, insurance and other debtor already did the contract up to the hospital in collecting receivables. Receivables have an important role in all business activities including hospitals. Accounts receivable is heading current assets whose value may affect the liquidity of a company or hospital. Collection of accounts receivable hospital carried out in accordance with the applicable procedures and prior to the maturity that has been set. If the delivery of billing claims receivable past due, then the possibility of unpaid accounts receivable hospital.Kata kunci: Prosedur, Piutang, Penagihan.
SISTEM AKUNTANSI PENJUALAN DENGAN METODE CASH AND CARRY PADA PT PERHUTANI (PERSERO) Feni Ocktafianti; Melinda Malau; Desideria Regina
Buletin Ekonomi Vol. 20 No. 1 (2016): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v20i1.326

Abstract

Sales of a product produced by the company is a determinant in corporate activities. This condition is motivating companies in the implementation of the accounting system of cash sales were good in order to get a good income. PT Perhutani (Persero) KBM Agribusiness III Pusbahnas have policies and objectives are used as a guide at the time of delivery of goods to ensure that goods ordered at the outlet received properly by ensuring input data and the delivery of goods has been done correctly and accurately. Perhutani company KBM III Pusbahnas air Agribusiness in Parung Panjang, Bogor. Where in selling honey KBM Agribusiness III Pusbahnas implement systems sales accounting method Cash and Carry. Purpose Cash and Carry in forestry was like retailers / agents buy honey perhutani with basic selling price and resell at a price per outlet or it could be said with if the retail buy honey perhutani it must immediately pay the honey.Keywords : Sales, System, Inventory
PERANAN PENGENDALIAN INTERNAL ATAS PENJUALAN KREDIT PUSBAHNAS KBM Aaron Leonard Alfeus; Melinda Malau
Buletin Ekonomi Vol. 20 No. 2 (2016): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v20i2.534

Abstract

Every company or organization that is established must have a goal to be achieved by effective and efficient manner. It also applies to all types of organizations such as the engaged state, in politics, in economics, in business, in social culture - such as pendidikam and health - nonprofit organizations, civil society organizations and even in religious environments though. Many products produced by PT Perhutani (Persero) which one of them in the field of Pusat Perlebahan Nasional or abbreviated Pusbahnas. The activities undertaken in Pusbahnas is processing local honey and honey purchased through partners through several methods such as open auctions, direct election, appointment, direct procurement and self-management. In this case PT Perhutani especially those Pusbahnas choose cash sales method and no longer use credit sales, internal controls and procedures for the sale of merchandise is very important for the company to increase its sales. The purpose of this report is to determine the procedure on credit sales Pusbahnas, determine the method used to increase sales, and to determine the role of internal control in credit sales Pusbahnas KBM. The results of the field work practice carried out showed that the internal control over credit sales at PT Perhutani Pusbahnas still needs to separate work functions and additional control to avoid deviations.Keywords: Internal Control, Procedure, Sales, Credit Sales
SISTEM PENJUALAN KREDIT ATAS JASA SEWA KAPAL PADA PT. SWAKARSA Novi Verantika; Melinda Malau; Frangky Yosua Sitorus
Buletin Ekonomi Vol. 21 No. 2 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i2.587

Abstract

Sales will be followed by the receipt of money. As happened in the purchase transaction, receipt of money from a sale conditional on buying and selling has been determined. In addition to income from sales, the company may receive money from other sources, such as the payment of capital owners, loan lenders, and others. Cash receipts are cash received by the company, either in the form of cash or securities that have properties can be immediately used are derived from the company as well as cash sales transactions, settlement of receivables, or other transactions that may add to the company's cash. However, cash receipts companies normally come from two main sources: cash receipts from cash sales and cash receipts of accounts receivable (credit sales). Cash receipts from cash sales is a series of business activities, which the company received a cash inflow from the sale of cash carried in a normal business. In this case, the source of cash receipts held by the company comes from cash sales, where customers immediately make a payment in cash and make purchases on credit. Customers in this case becomes one of the sources of the cycle of cash receipts from cash sales. Meanwhile, the company's receivables arising from credit sales. Sales of credit or installment are sales made by an agreement under which payments can be implemented in phases, namely: when the goods or services delivered to the buyer, the seller received the first payment (by check or transfer funds) portion of the sales price or payment (down payment) and remaining payment can be paid in stages. The cash proceeds from the sale of credit does not always go well, there are also experiencing delays (traffic) even becomes doubtful. If in accounting, accounts receivable becomes doubtful and can be removed. Meanwhile, inside the flat tax into income for the company.Keywords : Sales, Receivable, Services
ANALISA PERBEDAAN COVID-19 TERHADAP RISK & RETURN SAHAM SEKTOR TRANSPORTASI YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2017 - 2021 Afriando; Tarigan, Lukas; Melinda Malau
Buletin Ekonomi Vol. 23 No. 2 (2023): ISSN: 1410-3842 Buletin Volume 23 No.2, Oktober 2023
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v8i2.5300

Abstract

The purpose of this study was to analyze the difference in risk and return in the transportation sector during the Covid-19 pandemic. The research method used was quantitative, namely determining stock prices before Covid-19 and during Covid-19. Systematic and unsystematic risks and market equilibrium models are verified using the CAPM method. This article is expected to increase individual and investor knowledge in predicting profits and losses in investing. The results of the study show that there is no significant difference between stock returns in the transportation sector from 2017 to 2021 before and during the COVID-19 pandemic. The hypothesis is supported by the data, with the paired t test producing significant results sig (2-tailed) > α value of 0.034 > 0.05. The stock returns in the transportation sector were not much different before and after the COVID-19 pandemic. In addition, there was no significant difference between stock risk in the transportation sector from 2017 to 2021 before and during the COVID-19 pandemic. The results of the paired t test with a sig (2-tailed) value > α value of 0.029 > 0.05 are used to support the conclusion that the hypothesis is supported. Keywords: COVID-19, transportation, stock exchange
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2021 Destia Cristia Parenta; Fharel M. Hutajulu; Melinda Malau
Buletin Ekonomi Vol. 23 No. 2 (2023): ISSN: 1410-3842 Buletin Volume 23 No.2, Oktober 2023
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v8i2.5301

Abstract

Abstract Purpose this research is to find out the impact company sized, company aged and KAP sized on auditorial delays in general industries and chemicals manufacturing companied list on IDX. Period of this research is five years, from 2017 to 2021. This research used secondaries data in form of a series time which covers the variables of company size, companies aged, and also sized of a public account firm using annual data. Data analyst method using is multiple linear regression analyst with descriptive analysis of data including descriptive statistics, classical assumptions including normally test, multicollinearity, heteroscedasticity test, and autocorrelation test then hypothesis tested include F test, t test and coefficient determination test (R2). The following research findings find that audit delay is simultaneously influenced by company size, company age, and the size of the public accounting firm. Furthermore, company size has no partial effect on the length of audits in manufacture company in general and chemical industries list on IDX for period 2017-2021. Company Age partially has a positive and significancy effects on Audit Delay and KAP Sizes partially has a negative and significancy influenced on Audit Delay in manufacture company in general and chemical industries list on Indonesia Stock Exchange for period 2017-2021. Keywords: Audit Delay, Company Size, Company Age, Public Accounting Firm
PENGARUH KUALITAS SISTEM DAN KUALITAS INFORMASI TERHADAP KEPUASAN PENGGUNA SISTEM INFORMASI AKUNTANSI (STUDI KASUS SISTEM IPOS/INTEGRATED POSTAL OPERATIONS SYSTEM PADA PT. POS INDONESIA CABANG KOTA PEMATANGSIANTAR) Ade Mitha Olivia Tambunan; Jonny Siagian; Melinda Malau
Buletin Ekonomi Vol. 23 No. 2 (2023): ISSN: 1410-3842 Buletin Volume 23 No.2, Oktober 2023
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v8i2.5307

Abstract

are unable to keep up with the changing dynamics of the information technology industry must be ready to fall behind their rivals. The issue that needs to be addressed in this study is the connection between system quality and information quality and user satisfaction. This study was carried out at PT. POS Indonesia's City Branch at Pematangsiantar. The goal of this study was to find out how user satisfaction is affected by system and information quality. Purposive sampling was used to collect 35 samples from 57 people in total for this study. Multiple linear regression analysis was used in this study's tests. The study's final findings are as follows: 1) User satisfaction is positively correlated with system quality, suggesting that as system quality improves, so will the number of accounting information system users. 2) The positive impact of information quality on user satisfaction suggests that, if information is of high quality, it will also have a positive impact on user satisfaction. 3) User satisfaction is influenced simultaneously by the quality of the system and the quality of the information. This means that users of the accounting information system will be more satisfied with the IPOS system if the quality of the system and the quality of the information are designed appropriately. Keywords: Quality, User Satisfaction, and IPO
PIUTANG SIMPAN PINJAM SESUAI DENGAN STANDAR OPERASIONAL PROSEDUR PADA KOPERASI WARGA UNIVERSITAS KRISTEN INDONESIA Sinaga, Kamer Domician; Malau, Melinda; Tobing, Emerald GM
Buletin Ekonomi Vol. 22 No. 1 (2018): ISSN: 1410-3842 Buletin Volume 22 No.1
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i1.748

Abstract

This research was conducted at UKI Welfare Cooperative, this research focuses on the saving and loan receivables in accordance with the standard operating procedure of UKI Cooperative. The formulation of the problem is whether the savings and loan pitang has been run in accordance with the SOP. The purpose of the research is to provide information about SOP of saving and lending receivables. Accounting process or accounting cycle, related documents and troubled receivables settlement. While its benefits to make input that can make Cooperatives more developed. In this study the authors use primary and secondary data, data collection is by taking data from the accounts receivable saving and loan and conduct direct interviews to employees and Board.In this research, in the provision of savings and loans to members is recognized when the money is submitted to members and billed in the next month for recording the types of receivables has not been applied as a whole in accordance with SOP of UKI Cooperative SOP.Keywords: UKI Cooperative SOP
The IMPLEMENTATION OF ACCOUNTING POLICY OF FIXED ASSETS ACCORDING TO INDONESIAN FINANCIAL ACCOUNTING STANDARD NUMBER 16 AT PT. GT Kendy, Maria Advencia; Malau, Melinda; Tampubolon, Emma
Buletin Ekonomi Vol. 22 No. 2 (2018): ISSN: 1410-3842 Buletin Volume 22 No.2
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i2.910

Abstract

This final report is made to know the implementation of accounting policy of fixed assets according to Standar Akuntansi Keuangan Indonesia Nomor 16 at PT. GTI. Data collection techniques used were obsevation and interview. The method used in this observation is a descriptive method, comparing problems directly on the field with existing theory. Based on the results of research that has been done by the author. It can be concluded that the application of fixed asset accounting policy is guided by Standar Akuntansi Keuangan Indonesia Nomor 16. However, for fixed asset accounting still needs to be adjusted, especially in disposal of fixed asset for sale and determining depreciation method,as it has an effect on gross profit earned by the company over the economic life of fixed asset. Keywords : fixed asset, accounting policies, Standar Akuntansi Keuangan Indonesia Nomor 16.
Co-Authors Aaron Leonard Alfeus Abitmer Gultom Ade Mitha Olivia Tambunan Afriando Agustina, Enica Ajeng Rahmianingsih Allo, Yusuf Rombe M. Anggraini , Nenny Anselmus Rufus Aziz Ambara Bianca Tiffani S Budilaksono, Sularso Carolina F. Sembiring Caroline Caroline Claudia Valoryn Rombe Delvia Sari Lim Desideria Regina Destia Cristia Parenta Doan Sitohang Effendi, Maya Syafriana Emerald Tobing Emma Tampubolon, Emma Englin Widyah Luksiana Erida Manalu Etty Murwaningsari Etty Murwaningsari Evi Syafrida Nasution Farida Farida Feni Ocktafianti Fenny B.N.L. Tobing Fernanda Meita Fharel M. Hutajulu Firdaus, Venus Frangky Yosua Sitorus Fredrick, Ivan Ganda Hutapea Ganda T. Hutapea H.M. Roy Sembel Hartono, Deanna Nathania Heranda, Yohana Firstma Humala Situmorang Humala Situmorang Hutapea, Ganda Hutapea, Ganda T. Ipan Adi Putra Iswandry Elkana Immanuel. S Johni Siagian Jonny Siagian Kendy, Maria Advencia Louisa A. Langi Lumantoruan, Rutman Lumbantoruan , Rutman Lumbantoruan, Rutman Macau , Marselus Meita, Fernanda Melfrida, Christina Mutiara hutabarat Nadhila, Adlina Nera Marinda Machdar Novi Verantika Patricia Irene Posma Sariguna Johnson Kennedy Posnita Sihombing Ratnaningrum anstratna@gmail.com Renny Soeta Roy Sembel Roy Sembel Roy Sembel Roy Sembel, Roy Sembel Rut Monica Desrianty Rut Monica Desrianty T Sangkasari Paranita, Ekayana Sania Debora Panjaitan Sekar Mayangsari Sembiring, Caroline F. Seri Ma Helena Yeimo Shafenti, Shafenti Siagian, Yunus Meherlin SIAHAAN, WINDA CHRISTY Sianturi, Yolanda Sihombing, Salmon Sinaga, Kamer Domician Sitorus, Frangky Yosua Sitorus, Frangky Yosua Situmorang, Gavrila Miranda Situmorang, Humala Situmorang, Humala Suwanto Sirait Suzanna Yosephine Tobing Tarigan, Lukas Tiffani S, Bianca Titik Aryati Tobing, Emerald GM Tobing, Suzanna Josephine L. Tommy Yudistira Trisnawati, Nana Wilson Rajagukguk Winri Veronica Yayuk Febriani Yolanda Sianturi Yosya Sri Rotua Hutahaean Yusuf Rombe M. Allo