cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Buyung Solihin Hasugian
Contact Email
jurnalworksheet@dharmawangsa.ac.id
Phone
+6281376767017
Journal Mail Official
jurnalworksheet@dharmawangsa.ac.id
Editorial Address
Jl. K. L. Yos Sudarso No. 224 Medan
Location
Unknown,
Unknown
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 3, No 1 (2023)" : 11 Documents clear
Pengaruh Risiko Sistematik Dan Rasio Pasar Terhadap Return Saham Syariah Pada Perusahaan Yang Terdaftar Dalam Indeks Saham Syariah Indonesia Thayyibah, Syahriannisa; Silalahi, Alisraja Dison
Worksheet : Jurnal Akuntansi Vol 3, No 1 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i1.4025

Abstract

This research aims to determine the effect of systematic risk and market ratios on sharia stock returns in companies listed in the Indonesian sharia stock index for 2020-2022. The independent variables in this research are systematic risk and market ratios and the dependent variable in this research is stock returns. The research sample is companies listed in the 2020-2022 Indonesian Sharia Stock Index. The sample was selected using a purposive sampling technique to obtain 12 companies listed in the sharia stock index. This research uses multiple linear regression analysis research methods. The research results show that systematic risk and market risk have a positive effect on sharia stock returns simultaneously.Keywords: systematic risk, market ratio, Islamic stock returns.
ANALISIS PENGENDALIAN PIUTANG TERHADAP RISIKO PIUTANG TAK TERTAGIH PADA PT EXPRAVET NASUBA MEDAN Adinda, Reza; Junaidi, Listya Devi
Worksheet : Jurnal Akuntansi Vol 3, No 1 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i1.4035

Abstract

This research aims to find out and analyze how receivables control is implemented on the risk of bad debts at PT Expravet Nasuba Medan. The research method uses a qualitative approach with descriptive research methods. The data used is primary data, namely data obtained directly from the leadership and employees related to the problems studied at PT. Expravet Nasuba Medan. The data analysis technique used is descriptive analysis technique. The results of this research conclude that the control of receivables on the risk of bad debts at PT Expravet Nasuba Medan has not been carried out effectively, this can be seen from the data on bad debts based on the age of the receivables which shows that each year the bad debts experience a fairly high increase.Keyword: Receivables Control; Receivables Risk.
Analisis Pengendalian Piutang Tak Tertagih Terhadap Tunggakan Pembayaran Rekening Air Pelanggan Perusahaan Daerah Air Minum (PDAM) Tirtanadi Cabang Berastagi Nurhayati, Nurhayati; Pohan, Salmia; Nursidin, Muhammad
Worksheet : Jurnal Akuntansi Vol 3, No 1 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i1.4026

Abstract

PDAM Tirtanadi is a company that operates in the service and provision of clean water for the community, especially in the city of Medan and also the Berastagi area. PDAM Tirtanadi's operations are financed through income received by PDAM Tirtanadi from customers who use PDAM Tirtanadi's services. However, the income received by PDAM Tirtanadi is not optimal due to the high level of arrears from PDAM Tirtanadi customers, especially at PDAM Tirtanadi Berastagi Branch, due to the decline in the community's economic income and the level of satisfaction of each customer regarding the company's performance in producing products that does not meet customer expectations, giving rise to delinquent behavior. This research aims to analyze the control of bad debts against customer water account payment arrears at the Tirtanadi Regional Drinking Water Company Berastagi Branch and to find out how effective it is in collecting receivables to convert them into cash. The analytical method used in this research is analysis of accounts receivable turnover, analysis of the average age of receivables.. The data collection technique used is primary data by conducting in-depth interviews with each informant and secondary data using literature, the internet, documentation. The data analysis technique used is descriptive qualitative.Keyword : Control, Bad Debt, Arrears.
ANALISIS ANGGARAN SEBAGAI ALAT PENGENDALIAN BIAYA OPERASIONAL Nasution, Nurul Aini Rahmi; Amalia, Mekar Meilisa
Worksheet : Jurnal Akuntansi Vol 3, No 1 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i1.4036

Abstract

The study aims to analyze the budget as a means of controlling operating costs at PT Pelita Guna Lestari. The research uses secondary data which is quantitative and qualitative in nature. Data collection using interviews and documentation studies. The data analysis method used is descriptive. The results of the study found that the company has not carried out all cost controls properly, it can be observed from the existence of costs that experience unfavorable variance due to lack of supervision from management.Keyword: Budgeting, Analysis of variance, Operational cost control
Analisis Sistem Penyusunan Anggaran Biaya Operasional Pada PT. Sarana Agro Nusantara Guna Menilai Kinerja Keuangan Adellia, Adellia; Septriawan, Muhammad Reza; Iskandar, Eddy
Worksheet : Jurnal Akuntansi Vol 3, No 1 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i1.4027

Abstract

This research aims to determine the operational cost budget of PT. Sarana Agro Nusantara for the 2018-2021 period. The operational budget is a plan for all company activities to achieve its goals within a certain time period. Every company is always expected to experience times full of uncertainty, which will give rise to problems in choosing from various alternative policies that it will pursue in implementing its business activities. The type of research used in this research is descriptive qualitative research. The data sources used in this research are primary and secondary. The results of this research are that there is a difference between the budget and realization in the 2018-2021 period and there are budget deviations caused by internal and external factors.Keywords : Budget, Operational Costs, Financial Performance 
Analisis Sistem Pengendalian Internal Terhadap Proses Keluar – Masuk Barang PT. Global Transportindo Prima Safitri, Dwi Tika; Suhariyanti, Suhariyanti; Syaharman, Syaharman
Worksheet : Jurnal Akuntansi Vol 3, No 1 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i1.4022

Abstract

The number of damaged and lost goods has increased, this is due to the lack of supervision carried out by the company in sorting goods that are easily broken or goods that are easily damaged by using packaging that is easily damaged, the lack of information system procedures in inputting data to prepare reports on incoming goods and out, causing an increase in the loss of goods to be sent, causing the company to have to provide compensation to customers who have lost goods and can cause a decrease in the quality of supervision of the company. Therefore, PT. Global Trasportindo Prima requires an effective and efficient information system so that it can adapt to demands to increase the speed of the process from receipt, storage, to final receipt. The research method was carried out using descriptive analysis method, this research was used to collect research data that would be obtained from PT. Global Transportindo Prima. The results of the study show that PT Global Transportindo Prima has been effective in its internal control over the incoming and outgoing goods process because it has complied with the internal control components of the COSO (committee of sponsoring organization). From the results of the above research it can be concluded: The loading and unloading process carried out at PT Global Transportindo Prima is in accordance with the procedures set by the company. Even though there were several processes that were not carried out because they were adjusted to the actual conditions that existed, overall they had complied with the existing procedures. PT Global Transportindo Prima still had not implemented a good information system so that manual recording would sometimes hamper and lack of manpower so that checking the stock of goods still uses physical files or even checks the items that are arranged. In the management of PT Global Transportindo Prima, there are many who make loans but forget to repay debts, this is due to the transfer of salaries that go to the bank.Keyword : Internal Control System
Analisis Akuntabilitas Laporan Keuangan Pada SMP Swasta Nasrani Belawan Marviana, Ratna Dina; Lumban Tobing, Fany Farida
Worksheet : Jurnal Akuntansi Vol 3, No 1 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i1.4028

Abstract

Non-profit organization (school) financial reports prepared based on PSAK No. 45 provides information about the resources provided by the resource provider and can also be used as a consideration for decision making. If a non-profit organization does not present financial reports that comply with standards, it will reduce the trust of resource providers in providing resources to a non-profit organization. The purpose of this research is to find out whether the financial reports presented by the Belawan Christian Private Middle School show accountability and transparency as well as planning and administration in accordance with PSAK No. 45. The type of data used in this research is qualitative data which describes a brief history, organizational structure, vision and mission. This research uses secondary and primary data sources, namely data obtained from the field and other sources. The data collection methods used in this research are documentation and interviews. The data analysis technique used in this research is a descriptive method, which is done by interpreting the data obtained so as to provide an overview of the problems faced. The results of this research indicate that the financial reports at the Belawan Christian Private Middle School cannot reflect accountability and transparency in accordance with PSAK No. 45, In presenting financial reports, the Belawan Christian Private Middle School presents monthly financial reports and there are no annual financial reports, resulting in inadequate information. Based on PSAK No. 45 regulations, non-profit entity financial reports should be presented annually, financial reports in accordance with PSAK No. 45. 45, namely Financial Position Report, Activity Report, Cash Flow Report, and Notes to Financial Reports.Keyword: Akuntability, Financial Report, Junior High School, Christian,  Belawan
Analisis Sistem Pengendalian Internal Persediaan Gas LPG 3 Kg Pada PT. Restu Inanta Utami, Yuni; Rozi, Facrul; Nasution, Ilham Ramadhan
Worksheet : Jurnal Akuntansi Vol 3, No 1 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i1.4023

Abstract

This research was conducted at PT Restu Inanta, Medan City. This research aims to: find out the internal inventory control system, find out how the system is implemented and the authority and implementation of tasks, and to find out how work practices are implemented at PT Restu Inanta. The data collection techniques used were interviews and observation. The type of research used is qualitative research regarding data collected and expressed in the form of words and images. The research results show that the internal control system for inventory at PT Restu Inanta is not effective and adequate based on an effective and adequate internal control system according to Mulyadi's theory. This is because there are still multiple tasks, in implementing healthy practices in sales and delivery there are no documents with serial numbers printed permanently which can cause negligence in recording.).Keywords: Internal Control System, Inventory
Pengaruh Keefektifan Pengendalian Intern Akuntansi Terhadap Pencegahan Kecurangan Di PT. Indone Kargo Ekspress Suandi, Fenny; Zulkarnen, Zuliana
Worksheet : Jurnal Akuntansi Vol 3, No 1 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i1.4029

Abstract

The effectiveness of internal control is the success of management in achieving agency goals related to maintaining the reliability of presenting financial reports, operational efficiency and compliance with applicable laws and regulations. The formulation of the problem in this research is how the effectiveness of internal accounting controls influences fraud prevention. This research aims to determine the effect of the effectiveness of internal accounting controls on fraud prevention at PT. Indonesia Kargo Express. The population of this research are employees in 4 departments at PT. Indonesia Kargo Express. By using the purposive sampling method, a sample of 50 employees was obtained. This research uses quantitative methods with data collection techniques through interviews and questionnaires. The data analysis used in this research is classical assumption testing, multiple linear regression analysis, and partial hypothesis testing (t-test) using SPSS (Statistica Product and Service Solutions) software. The results of this research indicate that the variable effectiveness of internal accounting control is significantly positive and has an effect on preventing fraud at PT. Indonesia Kargo Express.Keyword: Effectiveness, Accounting Internal Control, Fraud Prevention
Pengaruh Intelectual Capital, Financing To Deposit Ratio, Dan Fee Based Income Terhadap Earning Per Share Pada Bank Umum Syariah Di Indonesia Siregar, Elisa Meria Sari; Silalahi, Alisraja Dison
Worksheet : Jurnal Akuntansi Vol 3, No 1 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i1.4024

Abstract

This research aims to determine the influence of Intellectual Capital, Financing to Deposit Ratio and Fee Based Income on EarningPer Share in Sharia Commercial Banks in Indonesia for the 2019-2021 period. The independent variables in this research are Intellectual Capital, Financing to Deposit Ratio and Fee Based Income. The dependent variable in this research is Earning Per Share. The research sample is a Sharia Commercial Bank (BUS) in Indonesia which is registered with the Financial Services Authority (OJK) in 2019-2021. The sample was selected using a purposive sampling technique to obtain seven Sharia Commercial Banks. This research uses multiple linear regression analysis research methods. The research results show that intellectual capital (IC) influences Earning Per Share both partially. This shows that good IC management in Islamic banks has an effect on Earning Per Share of Islamic banks. The research results show that the Financing to Deposit Ratio variable and the Fee based income variable have no effect on Earning Per Share either partially or simultaneously.Keywords: Intellectual Capital, Financing to Deposit Ratio, Fee Based Income, Earning Per Share

Page 1 of 2 | Total Record : 11

 1   2 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol 5, No 1 (2025) Vol 4, No 2 (2025) Vol 4, No 1 (2024) Vol 3, No 2 (2024) Vol 3, No 1 (2023) Vol 2, No 2 (2023) Vol 2, No 1 (2022) Vol 1, No 2 (2022) Vol 1, No 1 (2021)