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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 LAPORAN KEUANGAN UNTUK MENILAI KINERJA SEBELUM DAN SAAT PANDEMI COVID-19 PADA PT ZONA PROPERTY Istiarsih, Fitri; Nursidin, M.; Risuhendi, Risuhendi
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.v3i2.4589

Abstract

Companies in the property or real estate sector are starting to experience the impact of the slowdown due to the onset of the Covid-19 outbreak. In this case, it is necessary to have an assessment of financial performance by analyzing the company's financial statements in a given period. Generally, the ratio that is often used to measure the performance of a company is the liquidity ratio, the solvency ratio and the profitability ratio. The problem formula in this study is how the financial condition if measured from the liquidity ratio covers the current ratio and the cash ratio? How does the financial condition if measured from the solvency ratio include the debt to equity ratio and the Debt to asset ratio? How do financial conditions be measured from the profitability ratio to include the gross profit margin and the net profit margin? And the purpose of this research is to find out and analyze the financial performance of the Property Zone if measured by the liquidity ratio (current ratio and cash ratio), to know and analyse the financial performances of the property zone if measurable by the solvency ratio, and to learn and analyse financial performance at the Properties Zone when measuring by the profitability ratio. (gross profit margin dan net profit margin). The results of this study showed that the liquidity ratio and solvency ratio of PT Zone Property was rated very well because the total average ratio was in accordance with industry average standards.
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
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PPh PASAL 21 PADA GAJI KARYAWAN PT. TANAKA MEDAN SAKTI Pratiwi, Anggi; Zahari, Zahari; Nurhayati, Nurhayati
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.v3i2.4580

Abstract

PT. Tanaka Medan Sakti is a company that operates in the electronic field that distributes its goods to stores in the field as well as outside the field area. This research aims to find out how and the system in the calculation and reporting of Income Tax (PPh) Article 21 on the salary of employees at PT. Tanaka Sakti Field. The data analysis techniques used are qualitative descriptive and the techniques used in data collection are using primary and secondary data. PT Tanaka Medan Sakti has carried out the calculation and reporting of Article 21 Income Tax (PPh) which has been in accordance with the Working Law and Regulations in force in Indonesia. In addition, the company also does not grant a fine to permanent employees who do not have a compulsory tax number (NPWP), because according to the Act No. 36 of 2008 paragraph 5 (a) stated that the size of the rate imposed on the taxable person who does not possess the NPWPs at all, they pay their tax higher than 20% (twenty percent) of the tax rate established on the employee who has the compulsor tax number. (NPWP). The results of this research are on the reporting and calculation of PPh Article 21 on the salary of employees at PT. Tanaka Sakti Field has been in accordance with the rules of employment already regulated. As for the analysis of the calculation of the salary of a fixed employee, the Sakti fields are salaries received by every employee paid to the company on the 28th of each month. Likewise, the net salary received by the employee in the Sakti field is the aggregate salary, plus the benefits and minus the pension benefits and the old-day guarantee benefits that are cut off every month against the salary.
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
ANALISIS PENERAPAN SUSTAINABLE FINANCE PADA BANK PERKREDITAN RAKYAT (STUDI KASUS BPR DI KABUPATEN DELI SERANG) Ananda, Tifani; Siregar, Lukman Hakim; Junaidi, Listya Devi
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.v3i2.4591

Abstract

Lembaga keuangan, termasuk Bank Perkreditan Rakyat (BPR), telah berkonsentrasi pada penerapan prinsip-prinsip keuangan berkelanjutan dalam era keuangan yang terus berkembang. Dengan menggunakan studi kasus sebagai metode utama, penelitian ini bertujuan untuk mengevaluasi penerapan keuangan berkelanjutan pada BPR di Kabupaten Deli Serdang. Metode penelitian kualitatif menggunakan data dari wawancara mendalam dengan manajemen PT BPR Nusantara Bona Pasogit 33 dan PT BPR Solider. Hasil analisis menunjukkan bahwa PT BPR Nusantara Bona Pasogit 33 lebih memahami tentang keuangan hijau dan lebih siap untuk menerapkan dan meningkatkan kegaitan keuangan hijau di fasilitasnya. Untuk dapat menjalankan Sustainable Finance pada BPR yang dikelola, BPR Solider masih membutuhkan pemahaman yang lebih baik tentang konsep dan tata laksana Sustainable Finance. Kedua BPR memiliki pengalaman yang sama dalam menerapkan Sustainable Finance pada sektor pendanaan atau pembiayaan UMKM. Beberapa kendala umum yang dihadapi oleh BPR termasuk risiko yang tinggi bagi penerap dan kurangnya sosialisasi dari OJK. Dalam kegiatan Sustainable Finance BPR Nusantara Bona Pasogit 33 dan BPR Solider baru, empat aspek implementasi awal dilakukan, yaitu penyesuaian sistem teknologi informasi dan pelaporan, pengelolaan lingkungan internal yang ramah lingkungan, desain, dan pengembangan softskill bagi para pelaku kegiatan Lembaga Jasa Keuangan. Studi ini meningkatkan pemahaman kita tentang bagaimana BPR di wilayah ini menerapkan konsep keuangan berkelanjutan. Hasilnya diharapkan dapat membantu dalam pengembangan kebijakan dan praktik keuangan berkelanjutan, terutama yang berkaitan dengan lembaga keuangan mikro seperti BPR.
IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH DALAM PENYUSUNAN LAPORAN KEUANGAN (SAK EMKM) PADA GALLERY FIKA FLOWER KOTA MEDAN Pradita, Mutia; Marviana, Ratna Dina; Wahyuni, Dewi
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.v3i2.4590

Abstract

Akuntansi adalah aspek penting dalam manajemen keuangan bagi berbagai jenis usaha, baik jasa, dagang, maupun manufaktur. Dengan penerapan akuntansi yang tepat, pemilik usaha dapat mengawasi perkembangan bisnis, struktur modal, dan menghitung keuntungan dengan efisien. Namun, proses penyusunan laporan keuangan melibatkan berbagai prosedur yang memerlukan pemahaman mendalam tentang standar akuntansi yang berlaku, seperti Standar Akuntansi Keuangan untuk Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Penelitian ini menggunakan metode kualitatif dengan tujuan mengevaluasi penerapan SAK EMKM pada UMKM Gallery Fika Flower. Hasil penelitian menunjukkan bahwa UMKM ini belum sepenuhnya memahami dan menerapkan SAK EMKM dalam penyusunan laporan keuangannya. Implementasi SAK EMKM dapat memberikan manfaat penting bagi pengambilan keputusan yang lebih baik dan perkembangan bisnis yang lebih optimal. Namun, kendala utama yang dihadapi adalah kurangnya pemahaman tentang standar akuntansi dan kurangnya tenaga akuntansi yang terlatih. Oleh karena itu, pelatihan khusus tentang penyusunan laporan keuangan sesuai dengan SAK EMKM sangat diperlukan untuk meningkatkan pemahaman dan praktik akuntansi di UMKM Gallery Fika Flower.
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
ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 23 DAN PAJAK PERTAMBAHAN NILAI ATAS JASA PENGANGKUTAN PADA PT. ANUGERAH KREASI SELARAS MEDAN Andini, Retno Putri; Septriawan, M. Reza; Marviana, Ratna Dina
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.v3i2.4581

Abstract

The duty to pay the taxes of Anugerah Kreasi Selaras Medan pursuant to the established rate, with a reduction of the income tax of Article 23 of 2% of the tax base. (DPP). Respect for payments and reporting reflects professionalism, social responsibility, and positive contributions to economic development. Focus on the tax cuts, calculation, and reporting aspects of the Harmonized Creative Awards, related to Value Added Tax (PPN). Despite a VAT rate of 11%, the company exempts VAT on transport services under government regulations. And regardless of the purpose of this study, How the calculation, reduction, and deposition of income tax and value added tax on PT. And despite payments being delayed for several months due to falls on Sunday, the company is still showing good faith. PT Anugerah Kreasi Selaras adheres to the cut-off exemption rules for service companies with tax-free declarations.Annual evaluation shows an increase in the amount of DPP and VAT owed paid. The VAT exemption on transport services is aimed at keeping land transport tariffs affordable to the public and encouraging economic growth and job creation. The positive impact involves strengthening the public transport sector and preventing the transition of the public to other modes of transport that may occur as a result of the increase in tariffs due to the burden of VAT
ANALISIS AUDIT DELAY DAN SISTEM PENGENDALIAN INTERNAL ISO 50001 TERHADAP KINERJA PERUSAHAAN PT. INDUSTRI KARET DELI Sabari Laia, Tuti Nirwan Dewi; Septriawan, Muhammad Reza; Prayogi, Muhamm Andi
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.
Analisis Strategi Penjualan Dalam Meningkatkan Penjualan Barang Dimasa Pendemi Covid-19 Pada PT. Andalan Bintang Sampali Silitonga, Rongga; Wahyuni, Dewi
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.v3i1.4030

Abstract

To create a sales strategy for PT. Andalan Bintang Sampali must know the appropriate market share during Covid-19, and be accompanied by customer needs. If PT. Andalan Bintang Sampali implements a strategy to sell goods that is not in line with market share, so what has been done could be in vain. And things like that must be avoided, because the strategy for selling goods is useful for increasing sales volume. The problem in this research is to analyze the strategy for selling goods in increasing sales during the Covid-19 pandemic at PT. Mainstay Bintang Sampali. The type of research used is descriptive research, namely research carried out by collecting, compiling, analyzing and designing strategies for selling goods to increase sales during the Covid-19 pandemic at PT. Mainstay Bintang Sampali. The results of the research concluded that the strategy for selling goods is through components products implemented very well by PT. Bintang Sampali's mainstay in increasing sales volume during the Covid-19 pandemic is by selling goods that are complete needs of the community in building houses. The strategy of selling goods through price components is implemented very well by PT. Bintang Sampali's mainstay in increasing sales volume during the Covid-19 pandemic is by providing the best prices that can be reached by all groups, and always providing attractive promotions every day. The strategy of selling goods through distribution channels is implemented very well by PT. Bintang Sampali's mainstay in increasing sales volume during the Covid-19 pandemic is by choosing a place or location based on the strategic location so that it is easily accessible to consumers, and based on the stock capacity of goods. Highways with easy access, spacious parking lots and spacious goods warehouses making it easier for company operations to distribute goods ordered by consumers.Keyword: Strategy, Sales, Covid -19

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