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<![CDATA[ANALISIS AKUNTANSI PERTANGGUNGJAWABAN PUSAT LABA GUNA ALAT PENILAIAN KINERJA MANAJER PT. PASIFIC MEDAN INDUSTRI ]]>
<![CDATA[Mekar Meilisa Amalia]]>;
<![CDATA[Emma Syahfira]]>
<![CDATA[ Worksheet : Jurnal Akuntansi Vol 1, No 2 (2022) ]]>
Publisher : <![CDATA[UNIVERSITAS DHARMAWANGSA ]]>
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DOI: 10.46576/wjs.v1i2.2115
<![CDATA[Responsibility accounting requires each manager to be involved financially for his part, and to present performance reports in a timely manner by comparing actual results with planned. The purpose of this research is to identify and analyze the use of responsibility accounting in assessing the performance of profit center managers and to identify and analyze the factors causing the company's profit targets not to be achieved. This type of research is descriptive quantitative and the source of data used in this study is primary data in the form of financial statements and company accounting records, while secondary data in the form of company profiles.Data collection methods used in this research are interviews, literature study, and documentation. The data analysis technique used is a qualitative descriptive technique. The results showed that the use of profit center responsibility accounting in assessing the performance of managers at PT. Pacific Medan Industry is still not implemented optimally. It is known that there has been a large difference in losses between the realization and the budget from 2016 to 2020, which ranges from 2.04% to 25.14%. The financial manager is less careful in predicting the net profit so there is still a fairly large difference in losses. Factors causing not achieving the company's profit target include the existence of expenses that exceed the previously budgeted amount, including due to price increases.]]>
<![CDATA[ANALISIS BIAYA PRODUKSI GUNA MENENTUKAN HARGA JUAL PT. SELERA RODJO ABADI SEMARANG ]]>
<![CDATA[Facrul Rozi]]>;
<![CDATA[Kristianto Shuwiyandi]]>
<![CDATA[ Worksheet : Jurnal Akuntansi Vol 1, No 2 (2022) ]]>
Publisher : <![CDATA[UNIVERSITAS DHARMAWANGSA ]]>
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DOI: 10.46576/wjs.v1i2.2121
<![CDATA[This study aims to determine how to determine the selling price of a product from production costs. The object of this research is PT. Selera Rodjo Abadi which is located on Jl. Bridgen Sudiarto No. 478, Pedurungan Lor, Kec. Pedurungan, Semarang City, Central Java 50246. The research method used in this study is descriptive analysis using the determination of production prices with costing variables and selling prices using the cost plus pricing method. The results of this study indicate that the company in determining the selling price with the cost plus pricing method through the variable costing approach can make it easier to make decisions, especially in determining the selling price of the product.]]>
<![CDATA[ANALISIS LAPORAN KEUANGAN GUNA ALAT UKUR KINERJA KEUANGAN PADA PT. GLOBAL IMOO TELEKOMUNIKASI ]]>
<![CDATA[Tengku Juhri Agustan]]>;
<![CDATA[Utari Permata Sari]]>
<![CDATA[ Worksheet : Jurnal Akuntansi Vol 1, No 2 (2022) ]]>
Publisher : <![CDATA[UNIVERSITAS DHARMAWANGSA ]]>
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DOI: 10.46576/wjs.v1i2.2116
<![CDATA[In connection with the research background and the formulation of the problem, the purpose of this study, namely to determine and analyze the financial performance of PT. Global Imoo Telecommunications from 2016 to 2019. The data used in this study may not be directly used as a basis for making decisions by the authors who carried out the research, but by other institutions in need. So, the data that the author uses is qualitative. Qualitative data is data in the form of certain numbers or quantities that are definite in nature which are measured in a number or theory. The conclusion of this study shows the liquidity ratio (liquidity ratio), based on the current ratio (current ratio) PT. Global ImooTelecommunications is in good condition because it is able to pay off its current liabilities with current assets owned by the company. Solvency ratio (leverage ratio) In the ratio of debt to assets (Debt ratio to Assets) has decreased every year indicates that PT. Global ImooTelecommunications is in good condition, where the lower the debit or percentage ratio, the better the security level of the funds. Profitability ratio (profitability ratio), in the ratio of gross profit margin (Gross Profit Margin), this ratio has increased. Where the higher the gross profit margin ratio, the better the profitability ratio and PT. Global Imoo Telecommunication in healthy condition. Activity Ratio, Calculation Result of Assets Turn Over Ratio (Total Assets Turn Over) has decreased in percentage every year. This indicates PT. Global ImooTelecommunications is less effective in utilizing its total assets for sales.]]>
<![CDATA[PENGARUH PIUTANG TAK TERTAGIH TERHADAP ARUS KAS PADA PT SINAR REZEKI MAS MAKMUR ]]>
<![CDATA[Maya Josefa Hutapea]]>;
<![CDATA[Muhammad Reza Septriawan]]>
<![CDATA[ Worksheet : Jurnal Akuntansi Vol 1, No 2 (2022) ]]>
Publisher : <![CDATA[UNIVERSITAS DHARMAWANGSA ]]>
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DOI: 10.46576/wjs.v1i2.2122
<![CDATA[Cash flow is a financial statement that contains the effect of cash from operating activities, investment transaction activities and financing/funding transaction activities as well as the net increase or decrease in cash of a company for a period. Uncollectible accounts are one of the factors that can affect a company's operating cash flow among many other factors. The formulation of the problem in this study is whether bad debts affect cash flow and how much influence bad debts have on cash flow at PT. Sinar Rezekimas Prosperous. The purpose of the study was to test and analyze the effect of Uncollectible Receivables on Cash Flows at PT. Sinar Rezekimas Prosperous Period. The data analysis technique used is simple linear regression analysis, t test, and determination test where data processing uses SPSS version 22 program. This research produces a simple linear regression equation, namely: Y = 1.67155 - 0.118X. The results of the t-test obtained that bad debts have a significant effect on cash flow at PT. Sinar Rezekimas Makmur Medan. The coefficient of determination is 0.134, which indicates that the bad debts variable is able to explain the cash flow of 13.4%, while the remaining 86.6% is explained by other variables not examined in this study, such as accounts receivable turnover, unpaid debts and others. The company is advised to tighten credit policies, paying attention to matters relating to collection of receivables, such as overdue problems and fines for late payments. Intensely and politely remind customers of the receivables they have. Impose a fine on the customer so that the customer pays before the due date. Perform billing continuously in a polite manner and do not disturb customers.]]>
<![CDATA[ANALISIS PERENCANAAN DAN PENGENDALIAN PERSEDIAAN BAHAN BAKAR MINYAK SOLAR INDUSTRI PT.WILLY DWI PERKASA ]]>
<![CDATA[Indah Andestya]]>;
<![CDATA[Aried Sumekar]]>
<![CDATA[ Worksheet : Jurnal Akuntansi Vol 1, No 2 (2022) ]]>
Publisher : <![CDATA[UNIVERSITAS DHARMAWANGSA ]]>
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DOI: 10.46576/wjs.v1i2.2117
<![CDATA[The purpose of this research is to find out and analyze the application of industrial diesel fuel inventory planning at PT. Willy Dwi Perkasa, to identify and analyze the application of industrial diesel fuel inventory control and to identify and analyze the application of industrial diesel fuel inventory planning and control at PT. Willy Dwi Perkasa. The data collection technique used in this research is by using interviews, observation and documentation studies, while the data analysis technique in this study is a qualitative descriptive method. The conclusions in this study are that the planning carried out for the smooth distribution of industrial diesel fuel in the market is by setting goals, developing commitments to achieve goals, developing effective plans, tracking progress and maintaining flexibility and planning for industrial diesel fuel inventories in PT. Willy Dwi Perkasa.]]>
<![CDATA[ANALISIS AKUNTANSI PERSEDIAAN BARANG DAGANG CV. DUTA MOTOR ]]>
<![CDATA[Eddy Iskandar]]>;
<![CDATA[Ruth Novita Sari Aruan]]>
<![CDATA[ Worksheet : Jurnal Akuntansi Vol 1, No 2 (2022) ]]>
Publisher : <![CDATA[UNIVERSITAS DHARMAWANGSA ]]>
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DOI: 10.46576/wjs.v1i2.2123
<![CDATA[This research is entitled accounting of merchandise inventory at CV. Motorcycle ambassador, who is based in the city of Medan. The purpose of this study was to determine whether the system applied to CV. Duta Motor has complied with the principles of financial accounting standards. CV. Duta Motor is one of the companies engaged in the trade sector, especially the trade of Honda motorcycles and spare parts, in carrying out company accounting records using perpetual inventory where every purchase of inventory made is recorded for every transaction. The inventory valuation method used is CV. Duta Motor is a FIFO method which assumes that inventories with initial cost entered will be used first. From this research, some deviations can be found, including there are still errors in determining the cost of inventory and the presentation of inventory estimates in the financial statements. The author draws the conclusion that inventory accounting on CV. Duta Motor has not been implemented in accordance with those stipulated in the Financial Accounting Standards, the company should apply inventory accounting in accordance with the applicable Financial Accounting Standards. ]]>
<![CDATA[PENYUSUNAN LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) CV. KAYRA COMPUTER BATAM ]]>
<![CDATA[Futry Rezeqy]]>;
<![CDATA[Lukman Hakim Siregar]]>
<![CDATA[ Worksheet : Jurnal Akuntansi Vol 1, No 2 (2022) ]]>
Publisher : <![CDATA[UNIVERSITAS DHARMAWANGSA ]]>
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DOI: 10.46576/wjs.v1i2.2118
<![CDATA[The formulation of the problem in this study is how to prepare financial statements based on financial accounting standards for entities without public accountability (SAK ETAP) on Cv. Kayra Computer Batam?, and how is the process of preparing financial reports on Cv. Kayra Computer Batam?. The purpose of this study was to determine the preparation of financial statements based on financial accounting standards for entities without public accountability (SAK ETAP) on Cv. Kayra Computer Batam, and to know the process of preparing financial statements, on Cv. Kayra Computer Batam. This research was conducted at Cv. Kayra Computer Batam. This type of research is descriptive research. The data analysis used in this research is qualitative analysis.]]>
<![CDATA[ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP PERSEDIAAN PT. TIRTA RAYA ABADI MEDAN ]]>
<![CDATA[Siti Julia Anggrayati]]>;
<![CDATA[Syaharman Syaharman]]>
<![CDATA[ Worksheet : Jurnal Akuntansi Vol 1, No 2 (2022) ]]>
Publisher : <![CDATA[UNIVERSITAS DHARMAWANGSA ]]>
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DOI: 10.46576/wjs.v1i2.2124
<![CDATA[Inrent assets and is the center of activity and the main source of the company. Inventory is also an asset that is sensitive to damage, theft and decline in market value, so that inventory control is very necessary because negligence in managing inventory can result in losses for the company. In carrying out inventory management, it is necessary to have a good inventory management system and management. It is necessary to have a correct understanding of the goods control system so that the effectiveness and efficiency of the company can be maintained. The types and sources of data used in the preparation of this research are primary data and secondary data.The data collection methods used in this study were interviews, observations, literature review, and documentation studies. The data analysis technique used in this research is a qualitative technique. The results showed that the inventory control system at PT. Tirta Raya Abadi Medan has not run effectively. This is due to the fact that inventory management is still done manually, with limited staff in charge of stock control (one person). This causes the stock control staff to be vulnerable to not being aware of errors due to their routine. Not all warehouse employees are able to carry out internal control of the physical goods because there ventory is a very important asset in the company because inventory is one of the largest parts of curare too few warehouse staff and it is done manually so it takes a long time to check goods]]>
