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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 11 Documents
 1   2 
Search results for , issue "Vol 2, No 1 (2022)" : 11 Documents clear
ANALISIS PENERIMAAN DAN PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DI MASA PANDEMI COVID-19 PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH (BPPRD) UPT PPD MEDAN UTARA Suganda Suganda; Nurhayati Nurhayati
Worksheet : Jurnal Akuntansi Vol 2, No 1 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i1.2615

Abstract

Taxes are one of the government's greatest sources of revenue.  The covid-19 pandemic was an infectious disease that spread evenly and simultaneously around the world at the end of 2019. The tax consists of two types: central and regional taxes. The tax on motorized vehicles is a tax on the ownership of ones that are included in the county tax. The research method in this study is mixed research with a descriptive approach. Research shows that at the time of the covid-19 pandemic, more direct than online, the covid-19 pandemic effect on the tax realized motor vehicles did not significantly affect the north pppp-field's tax office and the realization of the CKB is still said to be effective and contribute well, And the effort done is done more than optimal by performing some programs such as the relaxing payment program and the self-knocking program (PMKP).
ANALISIS PEMBERIAN INSENTIF KARYAWAN DALAM UPAYA PENINGKATAN PIUTANG TERTAGIH PADA PT. RENALTI UTAMA MEDAN Megawaty Laiya; Mekar Meilisa Amalia
Worksheet : Jurnal Akuntansi Vol 2, No 1 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i1.2610

Abstract

In an effort to increase receivables collection, incentives are one of the important steps to take because with these incentives it is expected that sales and collectors will work professionally and be motivated to participate in minimizing bad debts. This study aims to determine the provision of employee incentives can increase the amount of receivables that can be billed at PT. Renalti Utama Medan. The type of data used in this research is quantitative data. Sources of data used are primary and secondary data obtained through interviews, observation and documentation. The data analysis technique used is descriptive analysis. The results of the study found that the incentives given to the collection team were quite large, this was seen from the amount of receivables collected in 2020 of Rp. 166,305.673 and in 2021 it is Rp. 159,495,339 and the amount of incentives in 2020 is Rp. 2,804,844.28 and in 2021 a significant increase of Rp. 6,803,742.22 even though the receivables collected decreased in 2021. These incentives play a role in the collection of receivables at PT. Renalti Utama Medan where the total receivables in 2020 are Rp 228,242,214 and collectibles are Rp 166,305.673, in 2021 the total receivables are Rp 246,914,642 and collectibles are Rp 159,495,339. When viewed from the receivables collectible in 2021, the amount decreased and was not significant compared to the previous year. And if it is related to receivables where in 2020 the total receivables are greater than in 2021, it can be concluded that there has been an increase in the total amount of receivables collection because it will be easier to collect them. This has an impact on increasing the incentives provided.
EFEKTIVITAS DAN EFISIENSI APLIKASI PEMBAYARAN TAGIHAN TERHADAP PENDAPATAN BULANAN INDIHOME PADA PT.TELEKOMUNIKASI,TBK WITEL MEDAN Haura Novira Cahyani; Nur Fadhilah Ahmad Hasibuan
Worksheet : Jurnal Akuntansi Vol 2, No 1 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i1.2617

Abstract

Payment of receivables collection at PT. Telekomunikasi Indonesia (IndiHome) has a payment system that follows the times. Payment Collection is one part of the company that is in charge of processing monitoring and billing data for consumers who are negligent in making payments and making reports on billing evidence, reports of consumer internet disturbances and then input into the data system which will later be seen by the regional. This study aims to see which is more effective and efficient between cash payments and non-cash payments (digital). This study uses qualitative methods with primay data types. Based on the research results, IndiHome payment transactions, both cash and non-cash, have their respective advantages and disadvantages. IndiHome payments in cash can be said to be effective because customers get payment receipts in detail, clearly and transparently. However, cash payments cannot be said to be efficient because it uses such a long process. One of them is that customers have to come and queue to pay monthly for IndiHome and this can take a long time, requires energy and money. In contrast to non- cash payments (digital). Non-effective payments have not been said to be effective because of frequent errors in making payments such as different bills, bills that do not appear, and excess payments. However, for the efficiency of digital payments, it is said to be quite efficient because the payment process is quite easy and fast. Digital payments can be made anywhere and anytime.
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN KARYAWAN HONORER PADA SEKRETARIAT DPR KOTA SUBULUSSALAM Chaliza Munasti; Nur Fadhillah Ahmad Hasibuan
Worksheet : Jurnal Akuntansi Vol 2, No 1 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i1.2611

Abstract

This study aims to find out how the payroll accounting information system of volunteer workers in Subulussalam City House of Representatives Secretariat works. This study uses a qualitative approach. The data types used in this study are primary data, with the data sources using the results of observations, interviews and documentation. The results of this study show that the payroll information system for temporary workers in the Subulussalam City House of Representatives Secretariat is not quite good, which due to the fact that there is no dedicated attendance registration section, may result in competing positions, and it is feared that this may lead to fraud and error.
ANALISIS PENYUSUNAN LAPORAN KEUANGAN PADA YAYASAN PENDIDIKAN SMP SWASTA 17 AGUSTUS DESA TIGA JUHAR KECAMATAN STM HULU KABUPATEN DELI SERDANG Mery Pramita Br Tarigan; Suhariyanti Suhariyanti
Worksheet : Jurnal Akuntansi Vol 2, No 1 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i1.2618

Abstract

Financial reports are the result of the accounting process, and are one of the most important information for organizations that describe organizational activities in a certain period and for decision making for the organization. The financial statements of non-profit entity organizations such as foundations must follow the guidelines for preparing financial statements in ISAK 35. This research was conducted at the 17 August Private Middle School Foundation, Tiga Juhar Village, STM Hulu District, Deli Serdang Regency. In this study the data used were the financial reports belonging to the 17 August 2020 Private Middle School Education Foundation. The data collection technique in this study was through direct interviews with relevant sources and knowing how to prepare financial reports at the August 17 Private Middle School Education Foundation, documentation by collecting documents in the form of photos, as well as reviewing the literature by studying reading sources (literature) related to the research. The results of the study show that the financial reports belonging to the August 17 Private Middle School Education Foundation are not yet effective and efficient, and are not in accordance with ISAK 35 guidelines.
PENGARUH DANA BANTUAN SEKOLAH (BOS) TERHADAP KINERJA PENDIDIKAN SEKOLAH SMK SWASTA SE-KOTA MEDAN (TAHUN 2018) Ayu Ade Riyanti; Listya Devi Junaidi
Worksheet : Jurnal Akuntansi Vol 2, No 1 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i1.2612

Abstract

The purpose of this study is to ascertain whether school aid funds (BOS) have an impact on academic achievement. In this work, quantitative descriptive techniques are also used. Secondary data, or data that does not directly supply data to data collectors, was employed in this study. To conduct this study, a purposive sample technique was applied throughout as many as 55 private vocational high schools in Medan. purporsive sampling method, or the method of choosing the sample while taking particular factors into account. This study uses a straightforward linear regression analysis strategy for data analysis. In this study, there are 2 (two) variables: an independent variable (the independent variable) and a dependent variable (the dependent variable), both of which are impacted by and subject to the effects of causes that result from change. The data will next be analysed using the Classical Assumption Test and hypothesis testing with the aid of SPSS 24.The test results from this study show that there is, at least in part, a relationship between School Operational Assistance Funds and Educational Performance / Achievement of National Examination scores using the t test, whereas there is no relationship between Accreditation Status (a), (b), and (c) and the level of educational performance / achievement of national exam scores. This is due to the fact that formal education institutions, particularly vocational high schools, are present in every part of Medan City.
ANALISIS ALOKASI DANA DESA (ADD) TERHADAP PEMBANGUNAN DAN PEMBERDAYAAN MASYARAKAT DESA PAYA ITIK KECAMATAN GALANG KABUPATEN DELI SERDANG Ratna Dina Marviana; Novita Barus
Worksheet : Jurnal Akuntansi Vol 2, No 1 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i1.2619

Abstract

The Village Fund Allocation is a fund sourced from the Regency Regional Revenue and Expenditure Budget (APBD) which is allocated to the village government for the purpose of development and community empowerment. The purpose of this study is to find out how to manage the Village Fund Allocation in Paya Itik Village. This research was conducted due to the lack of transparency in the use of ADD so that the community did not participate in ADD funded activities. This research is expected to be useful for Paya Itik Village in an effort to improve the management of village fund allocations.The research method used is a qualitative approach with the research subject of Village Fund Allocation managers and the community. Data was collected by using observation, interview and documentation techniques. The techniques used in data analysis are data reduction, data presentation and conclusion drawing. The results showed that the planning and implementation of village fund allocation activities had been carried out as planned. Meanwhile, the Administration and Accountability of the Village Fund Allocation is still not optimal. Due to the transfer of duties by PTPKD and the delay in reporting accountability to the center. Meanwhile, accountability to the community has not been transparent because there are still many people who do not know the use of the Village Fund Allocation.
ANALISIS PERLAKUAN AKUNTANSI SUMBER DAYA MANUSIA DALAM PEREKRUTAN TENAGA KERJA PADA PT. CATUR KARYA SENTOSA Nurul Anisah Sihaloho; Facrul Rozi
Worksheet : Jurnal Akuntansi Vol 2, No 1 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i1.2613

Abstract

The purpose of this research is to determine the accounting treatment of human resources in recruiting workers. This study uses qualitative data analysis. The data used in this research are primary and secondary data. Data collection techniques used in this study were interviews and documentation. The results of this study are to show a comparison before and after the application of human resource accounting in the company's financial statements using conventional financial reports where human resource costs are still recognized as an expense, after the application of human resource accounting is recognized as an investment.
PENGARUH EFISIENSI BIAYA BANTUAN OPERASIONAL SEKOLAH (BOS) TERHADAP PENINGKATAN KUALITAS PENDIDIKAN DI UPT SD NEGERI 065006 BELAWAN Indri Cendana Br. Sitanggang; Dewi Wahyuni
Worksheet : Jurnal Akuntansi Vol 2, No 1 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i1.2620

Abstract

Education is a right for all people. In its implementation, education costs are needed which are obtained from the cost of school operational assistance (BOS). Education costs are all types of expenditures related to the implementation of education, both in the form of money and goods and labor that can be valued for money. Cost is a potential that greatly determines the quality of education, because it is very important, it is necessary to manage costs effectively and efficiently in order to produce quality schools and have quality students. In improving the quality of education, strong support is needed in the activities of the learning process, the use of educational facilities and infrastructure in accordance with the provisions of national education standards. In this study, the authors examine the realization of the use of BOS funds and the responses of students about the use of BOS funds at UPT SD Negeri 065006 Belawan. School operational assistance is assistance from the government to schools based on the number of students in the school. The amount of costs includes the cost of providing facilities and infrastructure, developing human resources, and working capital. The BOS fee is expected to ease the burden on parents for their children's education. Quality education is education that is able to carry out the process of quality education by freeing students from ignorance, incompetence, powerlessness, untruth, dishonesty, and from bad morals and faith. If the BOS funds are used properly, it will certainly produce quality students. The research method used is quantitative with a simple linear regression analysis approach, validity test, and reliability test. The population in this study was the principal, all people who were in UPT SD Negeri 065006 Belawan. The samples in this study were principals, teachers, and fifth and sixth grade students. Sources of data collection used in this study were interview, observation, documentation, and questionnaire techniques.
EFEKTIVITAS ANGGARAN PENDAPATAN DAN REALISASI ANGGARAN (APBDES) DESA PERSATUAN PULAU RAKYAT TUA KABUPATEN ASAHAN Sri Ayu Purnama Ningsih; Nur Fadhilah Ahmad Hasibuan
Worksheet : Jurnal Akuntansi Vol 2, No 1 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i1.2614

Abstract

This study aims to determine the level of effectiveness of the use of the revenue budget and budget realization (APBDes) in the unitary island village of the old people, Asahan district. This research uses descriptive quantitative research with secondary data type. Where data can be measured or calculated directly in the form of information or explanation expressed in numbers or in the form of numbers. Using reduction research techniques, interviews and documentation. Based on the results of the study, it can be concluded that the effectiveness of the revenue budget in Unity Pulau Rakyat Tua Village, Asahan Regency from 2019 to 2021 has reached the target and the percentage can be said to be overall good. in 2019-2021 the expenditure realization funds have not reached the set spending targets so that the criteria are said to be ineffective, said to be ineffective because of the lack of achievement in the spending targets that have been set in the Pulau Rakyat Tua Unity Village, Asahan Regency.

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