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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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ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG PADA PT. ASTRA INTERNATIONAL TBK-TSO CABANG KRAKATAU Sari, Dina Novita; Mulyani, Sri; Sumekar, Aried
Worksheet : Jurnal Akuntansi Vol 3, No 2 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i2.4578

Abstract

This research aims to (1) find out how the sales accounting information system in the company (2) find out the problems in the implementation of the sales information accounting system at the company (3) provide input in the processing or design of sales accountancy information system that meets the need for information about the sales in cash or credit in the enterprise. This research was carried out at the Astra International Tbk-Tso branch of Krakatau, located in the northern city of Sumatra during January 2024, the method used was to describe the information system of sales accounting and then describe what problems are in the company, and then look for the problems of the system. From the research and analysis that has been done it can be concluded that: (1) in the PT. Astra international tbk -Tso already there is a simple sales accountancy system (2) problems in PT. The Astra Internationals that arose as a result of the weaknesses of the still ineffective sales accountant system that exists within the company i.e. often sales reports are misrepresented in the recording of sales reports of creditors that have not been properly implemented, difficulties in sales reports. (3) making sales reports through the sales information system that can be expected to meet the needs of the company is the role of the explanation of the sales reports in order to facilitate the dismantling of sales reporting
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.
PENGARUH LEVEREGE, LIKUIDITAS, DAN FIRM SIZE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK DI BURSA EFEK INDONESIA PERIODE 2018-2022 Simamora, Desnita Mawarni; Nasution, Ilham Ramadhan; Zulkarnaen, Zuliana
Worksheet : Jurnal Akuntansi Vol 3, No 2 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i2.4582

Abstract

This research analyzes the financial performance of transportation and logistics companies on the Indonesia Stock Exchange (BEI) for the 2018-2022 period, especially using the Return on Assets (ROA) ratio. Data shows that this industry experienced significant performance fluctuations during the COVID-19 pandemic, which caused a drastic decline in ROA in 2020. This research method uses a quantitative approach with multiple linear regression analysis to assess the influence of the leverage variable (Debt to Asset Ratio/DAR) , liquidity (Current Ratio/CR), and company size (Firm Size) on financial performance (ROA). The results of the descriptive analysis show that the variables leverage, liquidity and company size have a significant influence on ROA. The results of the F test state that the three independent variables simultaneously have a significant effect on financial performance. Partially, liquidity and company size have a significant positive effect on ROA, while leverage does not show a significant effect. This research provides important insights for company management in efforts to improve financial performance in the future
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 GREEN ACCOUNTING TERHADAP PROFIBILITAS PADA PT. ARNOTTS MEDAN Laoli, Erika Riang; Syaharman, Syaharman; Suhariyanti, Suhariyanti
Worksheet : Jurnal Akuntansi Vol 3, No 2 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i2.4592

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah penyusutan aktiva tetap berdampak pada laba PT Green Accounting adalah biaya lingkungan yang dikeluarkan oleh perusahaan setelah mendapatkan manfaat dari aktivitas bisnisnya. Namun, banyak perusahaan yang tidak menerapkan green accounting dengan baik karena menganggap biaya lingkungan sebagai beban yang akan berdampak negatif pada upaya memaksimalkan keuntungan. Penelitian ini bertujuan untuk mengetahui dan menguji dampak penerapan green accounting terhadap laba perusahaan. Penelitian ini bersifat kualitatif dengan pendekatan deskriptif, menggunakan metode wawancara dan observasi untuk pengumpulan data. Data yang digunakan berasal dari tahun 2020 hingga 2022 dari PT. Arnotts Medan. Hasil penelitian menunjukkan bahwa perusahaan telah mengeluarkan biaya terkait kualitas lingkungan hidup sebagai upaya pencegahan kerusakan lingkungan.
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 
PENGARUH RETURN ON ASSET (ROA), RETURN ON EQUITY (ROE) DAN NET PROFIT MARGIN (NPM) TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2022 Anggraini, Dewi; Iskandar, Eddy; Amalia, Mekar Meilisa
Worksheet : Jurnal Akuntansi Vol 3, No 2 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i2.4587

Abstract

The aim of this empirical research is to find and analyze the relationship between Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) with business profit growth in banking companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. This research looked at the complete financial reports of 47 banking companies. A total of 13 companies met the purposive sampling criteria. Data analysis was carried out using descriptive statistics, classical assumption tests, multiple linear regression, and coefficient of determination. The research results show that ROA does not have a significant or beneficial impact on profit growth. ROE and NPM do not have a positive and significant impact on profit growth. Meanwhile, profit growth is not influenced positively and significantly by ROA, ROE, or NPM.
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 AKUNTANSI PENGGAJIAN KARYAWAN GUNA MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERNAL PADA PT. PALMA GEMILANG KENCANA Rangkuti, Sella Aprilia Sari; Iqbal, M.; Agustan, Tengku Juhri
Worksheet : Jurnal Akuntansi Vol 3, No 2 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i2.4593

Abstract

Biaya tenaga kerja yang terbesar adalah gaji, yang memerlukan ketelitian dalam penempatan, penggolongan, pencatatan, dan pembayarannya. Peraturan yang berlaku harus diterapkan untuk mencegah kekeliruan yang disebabkan oleh penetapan, penggolongan, pencatatan, dan pembayaran yang tidak tepat. Untuk memastikan bahwa pengendalian internal PT. Palma Gemilang Kencana berjalan dengan baik sesuai dengan tujuan perusahaan, penelitian ini bertujuan untuk menyelidiki bagaimana sistem akuntansi penggajian yang digunakan oleh perusahaan meningkatkan efektivitas pengendalian internal. Penelitian jenis kualitatif ini mengumpulkan data melalui wawancara dengan tiga informan yang memiliki hubungan langsung dengan sistem penggajian karyawan perusahaan. Penelitian juga menggunakan observasi, yaitu melakukan penelitian langsung di lokasi yang telah disesuaikan untuk penelitian ini, dan dokumentasi, yaitu mencatat data untuk menyempurnakan penelitian yang dilakukan oleh penulis di PT. Palma Gemi. Dalam penelitian ini, penulis mewawancarai tiga informan tentang penggajian, yaitu bagian administrasi, manajer keuangan, dan personalia. Hasilnya menunjukkan bahwa perusahaan mengumpulkan dokumen yang mendukung sistem penggajiannya, seperti daftar hadir atau tidak hadir. Menurut penelitian penulis, perusahaan masih memiliki karyawan yang tidak setuju dengan sistem akuntansi penggajian karyawannya. Akibatnya, sistem akuntansi penggajian karyawan perusahaan tidak sepenuhnya efektif dalam mengendalikan internal perusahaan

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