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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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PENERAPAN PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILANPASAL 22 ATAS PENGADAAN BARANG IMPOR Wahyuni, Mia Amelia; Amalia, Mekar Meilisa; Daulay, Rizkia
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.v2i2.3459

Abstract

The study aims to analyze the application of the calculation and reporting of income tax article 22 onthe procurement of imported goods at PT. Wicaksana Sentra Linkindo. The data used in this research isquantitative derived from secondary data in the period 2016 - 2018 with a descriptive approach anddata collection techniques through interviews and documentation. The results of the study show that thecompany has implemented the calculation and reporting of income tax article 22 according to the ratesstated in the tax regulations for chain products and generators. But in terms of collecting income taxarticle 22 on the procurement of goods with pump purchase partners it has not been properlyimplemented in accordance with PMK Number 34/PMK.010/2017.
ANALISIS PERHITUNGAN PENDAPATAN DAN PENGELUARAN DI RESTORAN SOP SUM SUM LANGSA Hulu, Ebipianto; Nurhayati, Nurhayati; Anshar, M
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.5231

Abstract

Penelitian ini bertujuan untuk menganalisis perhitungan pendapatan dan pengeluaran di Restoran SOP Sum Sum Langsa dengan menggunakan metode kualitatif. Melalui wawancara dengan pemilik restoran, Bapak Lailand R, dan pengamatan langsung, penelitian ini mengungkap bagaimana sistem pencatatan keuangan diterapkan untuk memastikan kelancaran operasional dan transparansi finansial. Restoran ini menggunakan tenaga kasir untuk mencatat semua transaksi harian secara akurat, serta menyusun laporan keuangan bulanan yang memberikan gambaran lengkap tentang kondisi keuangan. Pemisahan keuangan usaha dengan keuangan pribadi menjadi salah satu aspek penting yang diterapkan, memastikan bahwa setiap pemasukan dan pengeluaran dapat dipantau dan dianalisis secara terpisah. Konsep dasar pencatatan yang diterapkan meliputi pencatatan transaksi harian, penggunaan buku kas harian, pencatatan berbasis akun, pencatatan berbasis akrual, dan penggunaan kalender fiskal. Dengan metode ini, restoran dapat memonitor arus kas secara real-time, menjaga akurasi dalam pelaporan keuangan, dan mematuhi kewajiban perpajakan. Hasil penelitian menunjukkan bahwa penerapan sistem pencatatan keuangan yang terstruktur dan rapi membantu Restoran SOP Sum Sum Langsa dalam mengelola keuangan secara efektif, membuat keputusan strategis yang lebih baik, dan memastikan keberlanjutan bisnis. Beberapa saran untuk peningkatan lebih lanjut termasuk penggunaan teknologi akuntansi, pelatihan kasir, audit internal, dan penyusunan anggaran tahunan. Penelitian ini memberikan wawasan berharga bagi pengusaha restoran lain dalam mengelola keuangan mereka, menunjukkan pentingnya pencatatan yang tepat dan pemisahan keuangan usaha dengan keuangan pribadi untuk mencapai transparansi dan efisiensi operasional.
ANALISIS PENERAPAN ELEKTRONIC DATA PROCESSING TERHADAP PENGAWASAN PERSEDIAAN PADA PT. MAKMUR SEJAHTERA MEDAN Safitri, Nabila; Rozi, Facrul; Suhariyanti, Suhariyanti
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.5314

Abstract

The increasing demand for accuracy and efficiency in inventory management has driven companies to adopt advanced technological solutions such as Electronic Data Processing (EDP) systems. This study examines the implementation of EDP in inventory supervision at PT. Makmur Sejahtera Medan, which faces challenges related to operator competency and system optimization. The research adopts a qualitative descriptive approach, incorporating in-depth interviews, direct observation, and document analysis to understand the current state of EDP application and identify obstacles. The findings reveal that while the integration of the Si Log system has enhanced data processing and inventory tracking, limitations persist due to inadequate operator training and the absence of a robust backup system. These challenges hinder the full potential of EDP systems in achieving seamless inventory management. The study implies that targeted training programs and the development of contingency systems are essential for optimizing EDP implementation and ensuring data accuracy and operational continuity. The results contribute to the body of knowledge on EDP adoption in medium-sized enterprises, highlighting both successes and areas needing improvement to guide future technological strategies.
STRATEGI PENETAPAN HARGA MELALUI PERHITUNGAN BIAYA PRODUKSI PADA UMKM VANDEL RYAN Suwari, Kharisma Isna; Rahma, Lina; Fitriana, Noor Laila
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.4396

Abstract

Cost accounting is an important element that must be calculated carefully when making a product. The cost of production is the most important part of the production calculation process, because it contains cost information needed during production. One method that can be used to calculate production costs is the variable costing method which includes direct raw material costs, direct labor costs, and variable factory overhead costs. UMKM Vandel Ryan is a business that operates in the woodworking sector and the author wants to know ho to calculate production costs using the variable costing method.
PENERAPAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO.2 TENTANG LAPORAN ARUS KAS PADA CV. MANDIRI PRATAMA SEJAHTERA Manik, Ida Ayu Putu Imanuelita; Iskandar, Eddy; Anan, Malesa
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.v2i2.3465

Abstract

CV. mandiri Pratama Sejahtera adalah salah satu perusahaan yang bergerak dalam bidang usahapengelolaan kayu menjadi kemasan kayu yang dibuat sesuai denangan jenis dan ukuran daripermintaan konsumen. Adapun produk yang dihasilkan antara lain: wooden pallet, plywood pallet, paerpallet dan wooden box and create. Sebagaimana Pernyataan Standar Akuntansi Keuangan (PSAK)No.2 telah mengharuskan tiap perusahaan untuk mencantumkan laporan arus kas sebagai bagian darilaporan keuangan. Penelitian ini berusaha untuk mengetahui pengaruh laporan arus kas terhadappengambilan keputusan ekonoomi dan untuk memperoleh gambaran mengenai telah sejauhmanaperusahaan telah menerapkan PSAK No.2. Dalam penyajiannya laporan arus kas perusahaanmenggunakan metode langsung karena metode ini dianggap lebih sederhana dan mudah dipahami.Metode analisis data yang digunakan adalah dengan metode deduktif dimualai dengan mengumpulkandata, menganalisa, menginterpretasikan dan menarik simpulan. Teknik pengumpulan data denganobservasi dan dokumentasi.
Cover November 2024 November, Cover
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.5417

Abstract

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PERANAN ANGGARAN BIAYA OPERASIONAL DALAM MENINGKATKAN EFISIENSI PADA PT. SOP SUMSUM LANGSA Baene, Rosmawati; Nasution, Ilham Ramadhan; Atika, Diyah
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.v2i2.3455

Abstract

Company management, one of the most important issues is the role of the operational costbudget in a company. Measurement of a company's financial performance will showwhether or not a company is healthy in carrying out its operational activities during a certainperiod. This study aims to determine the role of the operational cost budget in increasing theefficiency of PT. Sop Sumsum Langsa has been implemented as in increasing the efficiencyof the company. This research method using descriptive study. The type of data used isprimary and secondary data. Data collection techniques were carried out by interviews anddocumentation. The results showed that the realization of the operational cost budget thathad been set at PT. Sop Sumsum Langsa was good (95.29%) where each section carried outoperational activities based on the budget that had been set by the company. The operationalcost budget has a role as a means of controlling operational costs and avoiding excessive useof costs, as well as controlling an activity so that it does not deviate from the budget that hasbeen made as minimum as possible.
ANALISIS PENERAPAN SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN DALAM UPAYA PENINGKATAN EFISIENSI BIAYA PADA UPT RS KUSTA LAU SIMOMO KABANJAHE Br S Sidauruk, Claudy Octalia; Zahari, Zahari; Junaidi, Listya Devi
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.5315

Abstract

The objective of this research is to determine the importance of implementing an effective payroll and wage accounting system in healthcare service organizations, such as the UPT RS Kusta Lau Simomo Kabanjahe, to improve operational cost efficiency. This research employs a qualitative descriptive approach, combining the analysis of primary data obtained through interviews and observations, as well as secondary data from financial reports and related documents. The findings of the study indicate that the implementation of a well-structured and standard-compliant payroll and wage accounting system can significantly reduce operational costs. The implications of this research suggest that the optimal implementation of such a system can serve as a critical strategy for managing budgets efficiently in healthcare institutions. 
PENGARUH RASIO SOLVABILITAS DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN INDUSTRI SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2020-2022 Muni, Nurul Husna; Marviana, Ratna Dina; Syaharman, Syaharman
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.5221

Abstract

Penelitian  ini  bertujuan  untuk  mengetahui  pengaruh rasio  likuiditas  dan  solvabilitas  terhadap kinerja keuangan pada perusahaan sektor industri barang konsumsi yang terdaftar di BEI. Variabel yang digunakan dalam penelitian  ini  adalah rasio  likuiditas  dan  solvabilitas  sebagai  variabel  independen  dan Kinerja keuangan sebagai  variabel dependen. Likuiditas diproksikan oleh Current Ratio (X1), rasio solvabilitas diproksikan oleh Debt To Asset Ratio (X2), dan Kinerja Keuangan diproksikan oleh Return On Equity (Y). Jenis penelitian yang digunakan adalah penelitian kuantitatif. Teknik  analisis data yang  digunakan dalam penelitian ini adalah  analisis regresi linear berganda.Dalam melakukan analisis  data,  peneliti  menggunakan  aplikasi  pengolah  data  statistik,  yaitu  IBM  SPSS  versi  29.  Hasil  penelitian menunjukkan  bahwa  likuiditas  (current ratio)  secara  parsial berpengaruh  signifikan terhadap Kinerja keuangan Return On Equity. Solvabilitas (debt to Asset Ratio) secara parsial berpengaruh signifikan terhadap kinerja keuangan (Return On Equity). Secara  simultan  likuiditas  (current ratio)  dan  solvabilitas  (debt to Asset ratio)  berpengaruh  terhadap kinerja keuangan (return on equity).
PERANAN SISTEM INFORMASI AKUNTANSI SEBAGAI ALAT KONTROL STOK BARANG MASUK DAN KELUAR ATAS PEMBELIAN DAN PENJUALAN PADA PT. JAWARA FOKUS GEMILANG Pratiwi, Rika Indah; Suhariyanti, Suhariyanti; Agustan, Tengku Juhri
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.

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