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INDONESIA
Worksheet : Jurnal Akuntansi
Published by Universitas Dharmawangsa
ISSN : 28088557     EISSN : 28088573     DOI : https://doi.org/10.46576/wjs.v1i2
Core Subject : Economy,
Economics, Econometrics & Finance
Workhsheet adalah Jurnal Prodi Akuntansi yang ditertbitkan dan dikelola oleh Fakultas Ekonomi dan Bisnis Universitas Dharmawangsa (FEB UNDHAR). Jurnal ini diharapakan dapat menjadi alat informasi dan sosialisasi mengenai hasil-hasil penelitian yang mempunyai relevansi dengan : Akuntansi Keuangan Akuntansi Manajemen Akuntansi Pemerintahan Sistem Informasi Akuntansi Akuntansi Perpajakan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 13 Documents
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Search results for , issue "Vol 1, No 2 (2022)" : 13 Documents clear
ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN PUSAT BIAYA GUNA MENINGKATKAN KINERJA MANAJER PT. TRIMITRA SWADAYA MEDAN Zuliana Zulkarnen; Jesica Br Ginting
Worksheet : Jurnal Akuntansi Vol 1, No 2 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i2.2119

Abstract

The purpose of this study is to identify and analyze the use of responsibility accounting in assessing the performance of cost center managers and to find out the cause of the realization that the results obtained are not in accordance with the company's budgeted targets. Meanwhile, the formulation of the problem in this research is why there is a large adverse difference?, and whether responsibility accounting has been used as a tool for assessing the performance of cost center managers at PT. Trimitra Swadaya Medan?. The data collection technique used in writing this thesis is a study of documentation and interviews, while the data analysis technique used is descriptive analysis method. Based on the results of the study, it can be concluded that the use of cost center responsibility accounting information in evaluating the performance of managers at PT. Trimitra Swadaya Medan is still not implemented optimally, it is known that there is still a large difference between the realization and the budget from 2015 to 2020, which ranges from 2.04% to 25.14%. In addition, the cost center responsibility accounting in assessing the performance of managers at PT. Trimitra Swadaya Medan is still not implemented optimally where the overall expenditure from 2015 to 2020 turns out to provide expenses that are not on target for the company.
ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN CV. ALVINDO PRATAMA Listya Devi Junaidi; Anjras Puspita
Worksheet : Jurnal Akuntansi Vol 1, No 2 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i2.2114

Abstract

PPh is a tax imposed on tax subjects on income received or earned in the form of taxes. It is one of the most essential items in a country as a source of income used to pay government spending. In Indonesia, taxes are a significant source of state revenue for long-term growth, as tax revenues rise in tandem with the country's economy and level of life in the context of self-sufficiency in financing national development. The goal of this research was to examine how CV. Alvindo Pratama calculated corporate income tax under Law No. 7 of 1983, as amended by Law No. 7 of 1991, Law No. 10 of 1994, Law No. 17 of 2000, Law No. 36 of 2008, Government Regulations, Presidential Decrees, Ministerial Decrees, Director General of Taxes Decrees, and Circulars of the Director General of Taxes. This is a qualitative study utilizing a descriptive method. The researcher attempts to present facts in conformity with current reality without interfering with the circumstances. Data collected from the company in the form of financial statements produced by CV. Alvindo Pratama is the source of data used in this work. The results reveal that CV. Alvindo Pratama's tax calculations are accurate and up to date, and that he pays and reports Corporate Income Tax on time.
PERANAN AUDIT INTERNAL TERHADAP KINERJA PERUSAHAAN PT. PERKEBUNAN NUSANTARA III KEBUN RAMBUTAN Maya Sartika Sinaga; Ratna Dina Marviana
Worksheet : Jurnal Akuntansi Vol 1, No 2 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i2.2120

Abstract

Internal auditors have an important role in a company, because the role of internal auditors has an effect on increasing company performance. The formulation of the problem in this study is how the role of internal audit on the company's performance at PT. Nusantara III Plantation Rambutan Plantation. The purpose of this study was to determine the role of internal audit on company performance at PT. Nusantara III Plantation Rambutan Plantation.The type of data in this study is qualitative data in the form of documents, explanations, and information. This study uses primary and secondary data sources. Primary data is in the form of interviews with the System and Certification Document Officer (DSS) and observation activities which will then be processed by the author, secondary data for example company organizational structure, company audit reports, company history. The data collection technique in this study is to conduct field research, namely visiting directly to the research site and by conducting library research, namely by reading sources such as books or literature related to research. The data analysis method used is the Descriptive Analysis Method. From the results of this study it can be concluded that the Role of Internal Audit on Company Performance at PT. Perkebunan Nusantara III Kebun Rambutan is to examine and assess efficiency and effectiveness in finance, operations, human resources, information technology with the aim of strengthening the governance system. To ensure the reliability of information, the implementation of internal audit is also in accordance with company standards, where the internal audit function is to provide follow-up advice to achieve company goals efficiently, effectively on audit findings.

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