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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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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.
SISTEM PENGENDALIAN INTERNAL TERHADAP GAJI DAN UPAH PADA DISTRIK NAVIGASI KELAS 1 BELAWAN Khairani Khairani; Zuliana Zulkarnaen
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.v1i1.1545

Abstract

Navigation District is a company engaged in the transportation sector. Everycompany has an internal control system. The purpose of designing an internalcontrol system from a recent perspective that includes a broader scope is essentiallyto protect company property, encourage accuracy and reliability of accountingdata and reporting, increase business effectiveness and efficiency, and encouragecompliance with management policies that have been outlined and regulations. -the rules are there. The type of data used in this research is primary data, namelyqualitative data. The data obtained were collected, interpreted and analyzed thendescribed in detail to find out the problem and seek an explanation. Researchconducted by researchers is primary data obtained directly from the company inthe form of interviews and observations. The purpose of this study was to analyzeand explain the system and procedures for payroll and wages of the Belawan Class1 Navigation District employees and to analyze and explain internal controls in thepayroll and wage systems of employees in the Class 1 Navigation District ofBelawan. The results showed that the payroll procedure that is usually carried outin Belawan Class 1 Navigation District, namely the treasurer makes payroll detailsthen tested by the Commitment Making Officer (PPK) by issuing a paymentapproval letter, after which it is validated by the SPM Signing Officer (PaymentOrder) by issuing a letter. Pay Order (SPM). The SPM main salary is converted bythe State Treasury Service Office (KPPN). After being converted by KPPN, themain salary will be paid to each employee's account. The internal control systemcarried out by the Ministry of Transportation, Directorate General of SeaTransportation, Class 1 Navigation District, Belawan, is controlled by the KPA(Proxy of Budget Users) which is authorized to prepare DPA (BudgetImplementation Documents) , a budget implementation document used as areference for budget users in carrying out government activities as theimplementation of the APBD (State Budget), establishing a PPK (CommitmentMaking Officer), issuing a decree on the appointment of an expenditure treasurer,article 22 (1), (2), (3), KPA may concurrently act as PPK, formulate a system ofsupervision and control so that the process of settling bills at the expense of theAPBD is carried out in accordance with statutory regulations.
PERANAN UNIT PAYMENT COLLECTION DALAM MELAKUKAN PENAGIHAN PIUTANG INDIHOME PT. TELEKOMUNIKASI INDONESIA, Tbk WITEL MEDAN Nurhidayah Nurhidayah; 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.v2i1.2609

Abstract

Payment Collection has an important role in PT. Telekomunikasi Indonesia, Tbk Witel Medan. Payment Collection has the authority to handle the collection of accounts receivable and cash income from Indihome customers. This unit is tasked with communicating with customers to remind them of their obligations in making payments for current month's bills and past due arrears. This study uses qualitative methods with primary data types. The results showed that the role of Payment Collection is very influential on the cash income of PT. Telekomunikasi Indonesia, Tbk Witel Medan. However, there are obstacles faced both from customers and from companies, such as network damage, customer data input errors and so on. Suggestions from the author for Payment Collection When providing information to customers, sales should adjust the information in accordance with applicable policies at Telkom so that there are no misunderstandings between marketing and billing, and reduce the level of customer complaints
PENERAPAN RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PT. GELORA PERKASA Sintaria Sibarani; Ratna Dina Marviana
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.v1i1.1540

Abstract

Financial performance is a success achieved by a company which shows thefinancial condition of company in a certain periods. In assessing the financialperformance, financial ratio is one of analytic tools that can be used, which can bedone by comparing annual financial data on financial statement post. The resultwill show the achievement achieved by a company. This research aim to determinethe financial performance of PT. Gelora Perkasa in terms of liquidity, solvability,and probability ratios. The method uses in this research is descriptive method.Population of this research is the company financial report in 2016-2019. Thesample of this research is statement of financial position and income statementduring 2016-2019 period. Based on the results of data processing, the financialperformance of PT. Gelora Perkasa for current ratio, cash ratio, debt to asset ratio,debt to equity ratio, return on investment and return on equity ratio consecutively1,58 times, 0,30 times, 60,01%, 129,76%, 2,60%, and 4,77%. Based on the resultsof processing data, it is known that the financial performance of PT. GeloraPerkasa in terms of liquidity ratio which interpreted by current and cash ratio,solvability ratio which interpreted by debt to asset and debt to equality ratio,profitability ratio which interpreted by return on investment and return on equityare all not in a good condition.
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.
PERANAN SISTEM INFORMASI AKUNTANSI SEBAGAI ALAT KONTROL STOK BARANG MASUK DAN KELUAR ATAS PEMBELIAN DAN PENJUALAN PADA PT. JAWARA FOKUS GEMILANG Rika Indah Pratiwi; Suhariyanti Suhariyanti; Tengku Juhri Agustan
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3461

Abstract

The role of the accounting information system within the company is to provide information appropriateand trustworthy management needs to help in decision making and as control over activities company. Thisstudy aims to determine how the role of the system accounting information as a means of controlling thestock of incoming and outgoing goods purchases and sales of the effectiveness of recording inventoryreports trading at PT. Brilliant Focus Champion. The type of data used in this research is primary andsecondary data. Data collection techniques are observation and interview. This technique is used to obtaininformation in general regarding the application of information systems in controlling the stock of goodsin and out all the way to sales. The research method used is descriptive qualitative analysis method. Thismethod is done by describing the condition of PT. Focus Champion Brilliant objectively so that thecompletion of a problem is obtained faced by the company. From the research conducted, it can be seenthat the information system Accounting plays a very important role as a means of controlling merchandiseinventory PT. Jawara Focus Gemilang, but its implementation is still not effective or inadequate becausethere are still certain parts that carry out functions and more than one task, namely there is no segregationof duties between the reception, inspection, storage and the part that removes the goods from warehouse.The accounting information system is also not fully mastered by This can be seen from the number of inputerrors in the item code.
ANALISIS AUDIT DELAY DAN SISTEM PENGENDALIAN INTERNAL ISO 50001 TERHADAP KINERJA PERUSAHAAN PT. INDUSTRI KARET DELI Tuti Nirwan Dewi Sabari Laia; Muhammad Reza Septriawan; Muhamm Andi Prayogi
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3456

Abstract

Audit Delay is the length of time it takes for the audit to be completed by the auditor as measured by thedifference in time between the implementation date and the audit report. Audit delay can also bemeasured from the implementation schedule and the realization of the audit conducted by the auditor.The internal control system within the company includes the organizational structure, methods, and allmeasures that are coordinated to protect the company's assets, monitor the accuracy and reliability ofaccounting data, help efficiency and encourage compliance with company management policies.Company performance is a view of the overall condition of the company over a certain period of time,which is the result or achievement that is influenced by the company's operational activities in utilizingits resources. The research was conducted with secondary data types and sources. The data collectionmethod was carried out by conducting data processing and written interviews. Audit delay and internalcontrol systems have a significant impact on the sustainability of the company's energy managementsystem, with energy management aimed at reducing and controlling energy consumption, helping toincrease production, employee productivity, reduce risk, save the environment and costs. Avoidingaudit delays and supervising the internal control system will provide opportunities for energy savings,so that PT Industri Karet Deli's energy performance can achieve its targets and generate profits for thecompany. The conclusions and suggestions of this study are expected to provide information regardingthe average audit delay, so that the auditor can control these factors, management can be firm inmaking decisions regarding audit delays that occur in the energy management system and it isadvisable to plan field work properly so that the process the audit is carried out effectively andefficiently and can follow procedures in accordance with the provisions set by the company'smanagement.
PENGARUH PROFITABILITAS, TINGKAT PERTUMBUHAN DAN TINGKAT PAJAK TERHADAP STRUKTUR MODAL PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Siti Khadijah; Facrul Rozi; Muhammad Nursidin
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3462

Abstract

This study aims to analyze the specific effect of Asset Growth Rate, Tax Rate on Capital Structure inReal Estate and Property companies listed on the Indonesia Stock Exchange (IDX). The sample in thisstudy is 40 real estate and property companies that publish fully audited financial reports. The type ofdata used is secondary data obtained from the financial reports of each Real Estate and Propertycompany for 3 years, namely 2017-2019. Data analysis using multiple linear regression analysis. Theresults of this study indicate that the variable profitability (ROE) has a negative and significant effect onthe capital structure of Real Estate and Property. Meanwhile, the asset growth rate and tax rate have apositive and insignificant effect on the capital structure of Real Estate and Property companies
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP PERSEDIAAN BAHAN HABIS PAKAI LPP TVRI SUMATERA UTARA Ranti Gatrizka Putri; Zuliana Zulkarnen; Heriyati Chrisna
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3457

Abstract

here are still many companies especially in service companies that do not have a special system for thesupply of used materials. The study aims to provide an overview of the application of accountinginformation systems to the inventory of used materials and look at the effectiveness of such systems. Theobject of this research is carried out in the LPP TVRI North Sumatra Type and source of data obtainedin this research are primary data and secondary data. Based on the research data obtained, the authorsused data collection methods by means of interviews, documentation, and library surveys. The results ofthis study showed that the LPP TVRI Sumatera Nord uses a computerized recording system, i.e. everytransaction, both inputs, outputs and returns of goods will be directly input into the existing system on acomputer based database. The advantage in using this system is that the collection of information canbe done quickly and easily, can perform data protection and security, while the shortcomings in the useof this system, i.e. the system used by LPP TVRI Sumatera North must be updated in accordance withthe provisions of the Ministry of Finance of the Directorate General of the Treasury RI so that it willprevent the continuation of recording activity for a few moments until the database is completed to berenewed, when there is an inaccurate access damage can occur and a more skilled user is required inprocessing data.
ANALISIS PERPUTARAN PIUTANG DALAM MENINGKATKAN PEROLEHAN LABA BERSIH PADA PT. TERUSAN INDAH PERKASA MEDAN Farika Amalia Br. Harahap; Dewi Wahyuni; Allia Irmadhani
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3463

Abstract

The purpose of this research is to find out and analyze why the company's net profit is not optimal. Theresearch uses data collection techniques, namely interviews, observation and documentation studies.The data analysis technique is descriptive analysis method. The results of this study indicate that theincrease and decrease in the amount of net profit experienced by the company is caused by severalfactors, namely the ups and downs of the number of units sold and the selling price per unit, fluctuationsin the cost of revenue, fluctuations in variable production costs and operating efficiency which areinfluenced by the amount units sold, fluctuations in the value of financial ratios, fluctuations in incomeitems by variations in the number of units sold. In addition, the net profit in 2021 has increased,accompanied by the company's net profit which has increased quite high, this shows that the company'sprofit generated is greater than in the previous year owned by the company so there is no risk of loss inthe coming year. probably won't happen. Furthermore, if the receivables turnover rate is high, the saleslevel will be high, so that revenue can increase and operating profit will also increase. If the profitgrowth rate is low, it means that the sales level is also low, so that revenue will decrease and this willlead to a decrease in operating profit earned due to additional costs that must be incurred by thecompany, such as maintenance costs and inventory storage costs and vice versa.

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