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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 155 Documents
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PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS CV. SUKSES ABADI) Fauziah Nur Purwaningsih; Mekar Meilisa Amalia
Worksheet : Jurnal Akuntansi Vol 1, No 1 (2021)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i1.1542

Abstract

A very important part of the company's operational management that reflects thecondition of the company's performance is internal control. Effective internalcontrol can help companies safeguard company assets, ensuring the availability ofaccurate financial reports. To determine the internal control system affectscompany performance at CV. Sukses Abadi is the goal of this study. Quantitativeresearch is a type of this research. The saturated sample is a sampling techniquefor this study. The analysis method used in this research is descriptive analysismethod and simple linear regression analysis were the tests carried out includevalidity, reliability, classical assumption tests (normality test, heteroscedasticitytest), partial test (t-test) and to determine the relationship between each variableusing correlation coefficient analysis. The results of the study explained that thecorrelation value (R) was 0.561. From the output, the coefficient of determination(R Square) is 0.330, which means that the influence of the independent variable(internal control system) on the dependent variable (company performance) is33.00% and the rest is 67.00%. Furthermore, the results of research on theinfluence of internal control systems on company performance at CV Sukses Abadican conclude that there is a significant and positive influence of internal control oncompany performance at CV. Sukses Abadi in Deli Serdang Regency which isshown based on the results of the t value of 2.054> t table of 2.048 and a probabilityvalue of 0.049 <0.05 means that the better internal control carried out by themanagement of CV. Sukses Abadi, the higher the company's performance
PENGARUH PIUTANG TAK TERTAGIH TERHADAP ARUS KAS PADA PT SINAR REZEKI MAS MAKMUR Maya Josefa Hutapea; Muhammad Reza Septriawan
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.v1i2.2122

Abstract

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.
PERANAN SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN MANAJEMEN PADA PT. ABADI MEDAN JAYA JAPARIS Indah Puspita Sari Bulolo; M. Nursidin
Worksheet : Jurnal Akuntansi Vol 1, No 1 (2021)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i1.1537

Abstract

The role of information systems is very important for companies to be able tosupport every operational activity and assist in the decision-making process. Therehave been many companies that use information systems to support their businessprocesses so that by using this information system, the company's competitiveadvantage can be achieved. The formulation of the problem in this study is how therole of accounting information systems in management decision making at PT.Abadi Medan Jaya Japaris ?. The research objective is to identify and analyze therole of accounting information systems in management decision making at PT.Abadi Medan Jaya Japaris. This study uses simple linear regression analysis,determination test and t test, with the help of the SPSS version 20.00. Based on theresults of hypothesis testing, it shows that t count > t table, namely 18.905>2.03951, then H0 is rejected and H1 is accepted, which means that the accountinginformation system variable has a positive and significant effect on the decisionmaking variable at PT. Abadi Medan Jaya Japaris. Which means that theaccounting information system plays an important role for management in makingdecisions at PT. Abadi Medan Jaya Japaris. In addition to the determination test,it is known that the percentage of the relationship between variable X accountinginformation system and variable Y is used. The determination test is used todetermine the influence of the accounting information system on decision makingof 0.920 or 92% while the remaining 0.08 or 8% is influenced by other factors thatare not researched in this study
ANALISIS PERENCANAAN DAN PENGENDALIAN PERSEDIAAN BAHAN BAKAR MINYAK SOLAR INDUSTRI PT.WILLY DWI PERKASA Indah Andestya; Aried Sumekar
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.v1i2.2117

Abstract

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.
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.
Daftar Isi Vol.1, No. 2 Mei 2022 Daftar Isi
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.v1i2.2112

Abstract

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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.
PENENTUAN HARGA POKOK PRODUKSI PADA PT. CENTRAL PROTEINA PRIMA, Tbk Ramadhan Mulia Lubis; Fachrul Rozi
Worksheet : Jurnal Akuntansi Vol 1, No 1 (2021)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i1.1543

Abstract

The rapid growth of the business world is reasonable with fierce competition fornew and similar industries. This phenomenon requires companies in manufacturingto compete competitively as experienced by the animal feed industry, especiallyshrimp feed. Marketing of shrimp feed at the end of 2019 increased after decliningsince the first quarter of the third quarter. According to the head of the aquaculturedivision of the Association of Animal Feed Entrepreneurs (GPMT) Haris Muhtadi,the transmission occurred because of an outbreak of disease attacking shrimp andafter the outbreak ended, shrimp production began to compete again. There aremany ways that companies, especially those engaged in shrimp feed, do so. Startingfrom creating low prices to making brand variations with a certain quality measurethat is used as a price differentiator between these products. To get around this, thecompany must have the right strategy and policy, namely by paying attention to thecost of production of its products. The purpose of determining the cost of goodsmanufactured at PT. Central Proteina Prima, Tbk. This is to analyze the differencein cost of goods manufactured between the methods used by the company and thecost of goods manufactured with the full cost and variable cost methods. This studyuses a qualitative descriptive method and the data source is secondary data. Theresults of the study to determine the cost of production is the shrimp feed factory ofPT. Central Proteina Tbk Medan issued a production cost per kilogram of Rp.14.103.5. Meanwhile, the variable cost of the method according to the previoustheory, the value per kilogram is smaller, namely Rp. 14,049, with a difference ofRp. 54.5 per kilogram. If the company sets a price of Rp 19,745 per kilogram usingthe same method, then determining the cost of goods manufactured 0.5% is moreeffective using the theoretical variable cost method. This difference occurs becauseof the grouping of raw material costs and direct labor costs which affect factoryoverhead costs and the cost of goods manufactured.
ANALISIS AKUNTANSI PERSEDIAAN BARANG DAGANG CV. DUTA MOTOR Eddy Iskandar; Ruth Novita Sari Aruan
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.v1i2.2123

Abstract

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. 
PENGARUH LIKUIDITAS DAN MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA CV. MITRA KARYA MEDAN Ningsih Ani Zebua; Reza Septriawan
Worksheet : Jurnal Akuntansi Vol 1, No 1 (2021)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i1.1538

Abstract

To assess the company's finances, a profitability ratio can be used. Profitability isthe company's ability to earn a profit in relation to sales, total assets and owncapital. For companies, the problem of profitability is very important because itcan include other ratios, including the ratio of liquidity and working capital.Liquidity is the company's ability to meet short-term obligations smoothly and ontime. The level of liquidity of the company can be shown by liquid assets that areeasily converted into cash, including cash, bank, accounts receivable, marketablesecurities, and inventories. Working capital is a fund needed so that companyoperations can run smoothly in accordance with the policies that have beendetermined for the achievement of company goals. The formulation of the problemin this study is how the influence of liquidity and working capital managementeither partially or simultaneously on profitability at CV. Mitra Karya Medan ?. Theresearch objective was to determine and analyze the effect of liquidity and workingcapital management either partially or simultaneously on profitability at CV. MitraKarya Medan. This study uses multiple linear regression analysis, determinationtest and t test, with the help of the SPSS test tool. Based on the research results, itis known that there is a partial effect of the current ratio on the net profit margin atCV. Mitra Karya Medan, this is shown from the results of the t test where t count>t table (4.807> 2.13185) so that H0 is rejected and Ha is accepted, which meansthat the current ratio variable has a significant (significant) effect with the net profitmargin variable. In addition, there is a partial effect of the debt to equity ratio onthe net profit margin at CV. Mitra Karya Medan, this is shown from the results ofthe t test where t count> t table (3.064> 2.13185) so that H0 is rejected and Ha isaccepted, which means that the debt to equity ratio variable has a significant(significant) effect with the net profit margin variable. Based on the researchresults, it is known that there is an effect of the current ratio and the debt to equityratio simultaneously on the net profit margin at CV. Mitra Karya Medan, and thepercentage of the relationship between the current ratio variable (X1) and the debtto equity ratio (X2) to the net profit margin (Y) is 34.2%, while the remaining 65.8%is influenced by other factors not examined

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