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ANALISIS SISTEM AKUNTANSI PENGGAJIAN KARYAWAN DAN PENGENDALIAN INTERN PADA PT. TRIMITA TUNAS SAKTI (TTS)
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Puspitasari, Amiati. 2018. Sistem Akuntansi Penggajian Karyawan danPengendalian Intern pada PT. Trimitra Tunas Sakti (TTS). Skripsi. ProgramStudi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit (UNIM).
Dosen Pembimbing I : Tatas Ridho Nugroho, S.Pd., M.Pd
Dosen Pembimbing II : Nurdiana Fitri Isnaini, S.E., MM
Salah satu aspek yang paling dibutuhkan dalam suatu perusahaanadalah sumber daya manusia. Perusahaan harus menjamin kesejahteraan parapekerja dengan memberikan hak yaitu gaji sebagai timbal balik atas jasa yangtelah diberikan karyawan kepada perusahaan. Setiap aktivitas kehidupan kitamembutuhkan suatu pengendalian terhadap apa yang sedang dan telahdilakukan. Begitu pula dengan perusahaan, penerapan sistem pengendalianintern merupakan bagian penting dalam hal pengawasan terhadap penggajian.Penelitian ini dilakukan untuk mengetahui apakah sistem pengendalian intern
penggajian perusahaan telah berjalan efektif. Objek penelitian adalah PT.Trimitra Tunas Sakti (TTS) yang bergerak pada jenis perusahaan dagang yangmenjual produk–produk yang berasal dari Indosat, produk yang dijual sepertkartu perdana atau stater pack (SP), pulsa isi ulang elektronik dan voucher fisik.Metode penelitian adalah deskriptif kualitatif. Hasil penelitian menunjukan sistemyang diterapkan dalam perusahaan telah berjalan efektif dengan adanyapencatatan yang terstruktur dan jelas dan pengawasan langsung yang dilakukanoleh pemilik perusahaan. Manajemen sebaiknya meningkatkan aktivitaspengawasan terhadap kedisiplinan dari para karyawannya.
Kata Kunci : Sistem Akuntansi penggajian, Sistem pengendalian intern.
ABSTRACT
Puspitasari,Amiati. 2018. Employee Payroll Accounting System and Internal
Control on PT. Trimitra Tunas Sakti (TTS). Thesis Accounting Study Program,
Faculty of Economics, Majapahit Islamic University (UNIM).
Dosen Pembimbing I : Tatas Ridho Nugroho, S.Pd., M.Pd
Dosen Pembimbing II : Nurdiana Fitri Isnaini, S.E., MM
One of the most needed aspects in enterprise is human resources.
Company must give salary to the employees as they in return of services
rendered to the company. Every activity of our lives require some control over
what is being and has been done. As wel as the company, the implementation of
the internal control system is an important part in supervision of the payroll. This
research was conducted to determine whether the internal control systems are
effective applied in company payroll. The object of research is the PT. Trimitra
Tunas Sakti (TTS) enganged in the type of trading company that sells a wide
variety of products originating from Indosat, products sold such as starter packs
(SP), electronic top up credits and physical vouchers.The methods research Is
descriptive qualitative. the results showed that system implemented in the
company has been running effectively with the recording of a structured and
clearly also the direct supervision done by the owner company. Management
should improve the monitoring activity of the discipline of employees.
Keywords : salary, internal control system, effectiv
ALAMAN JUDUL PENGARUH PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia)
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Haryani, Arisa Widya, 2018. Pengaruh Profitabilitas, Likuiditas Dan Solvabilitas
Terhadap Opini Audit Going Concern (Studi Pada Perusahaan Pertambangan
Yang Terdaftar Di Bursa Efek Indonesia). Skripsi, Program Studi Akuntansi,
Fakultas Ekonomi, Universitas Islam Majapahit.
Pembimbing I : Hari Setiono, SE., M.Si
Pembimbing II : Nur Ainiyah, SE., M.Akt
Kelancaran operasional dan kelangsungan usaha perusahaan di tengah
beragam risiko yang mungkin timbul akibat faktor internal maupun eksternal
merupakan harapan bagi seluruh pihak dalam upaya mencapai tujuan dan citacita
Perusahaan. Tujuan dari penelitian ini adalah untuk menilai pengaruh
Profitabilitas, Likuiditas Dan Solvabilitas Terhadap Opini Audit Going Concern
baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan
statistik deskriptif dengan jenis penelitian asosiatif kausal yang mana bertujuan
untuk mengetahui pengaruh antar variabel independen terhadap variabel
dependennya. Populasi dalam penelitian
ini adalah seluruh emiten
pertambangan yang terdaftar di BEI tahun 2015-2017. Sampel ditentukan
dengan metode purposive sampling dan diperoleh total sampel penelitian
sebanyak 33 sampel. Berdasarkan hasil uji secara parsial menunjukkan bahwa
profitabilias tidak berpengaruh terhadap opini audit going concern dengan taraf
signifikansi 0,152 lebih besar dari 0,05, likuiditas tidak berpengaruh terhadap
opini audit going concern dengan taraf signifikansi 0,055 lebih besar dari 0,05,
dan solvabilitas tidak berpengaruh terhadap opini audit going concern dengan
taraf signifikansi 0,101 lebih besar dari 0,05. Sedangkan secara simultan ketiga
variabel berpengaruh terhadap opini audit going concern dengan taraf
signifikansi 0,006 lebih kecil dari 0,05
Kata kunci : opini audit going concern, profitabilitas, likuiditas, solvabilitas
Abstract
Haryani, Arisa Widya, 2018. Effect Of Profitability, Liquidity And Solvability To
Going Concern Audit Opinion (Research At Mine Companies Are Listed At
Indonesian Stock Exchange). Thesis, Accounting Department, Economics
Faculty, Majapahit Islamic University.
Advisor I : Hari Setiono, SE., M.Si
Advisor II : Nur Ainiyah, SE., M.Akt
The operational smoothness and business continuity of a company in the
midst of a variety of risks that may arise due to internal and external factors is a
hope for all parties in an effort to achieve the goals and ideals of the Company.
The purpose of this study was to assess the effect of Profitability, Liquidity and
Solvability on Going Concern Audit Opinions both partially and simultaneously.
This study uses a descriptive statistical approach with causal associative
research which aims to determine the effect of independent variables on the
dependent variable. The population in this study is all mining companies listed on
the Stock Exchange in 2015-2017. Samples are obtained by purposive sampling
method and reach samples total are 33 samples. The result of the research
showed that individually, Profitability doesn’t affect the going concern audit
opinion with a significance level 0,152 greater than 0,05, Liquidity doesn’t affect
the going concern audit opinion with a significance level 0,055 greater than 0,05
and Solvability doesn’t affect the going concern audit opinion with a significance
level 0,101 greater than 0,05. while according to equally the three of independent
variables affect the going concern audit opinion with a significance level 0,006
smaller than 0,05.
Keywords : going concern audit opinion, profitability, likuidity and solvabilit
ANALISIS PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2012 – 2017
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Pitasari, Diana, 2018. Analysis of the Effect of Liquidity and Solvency on the
Profitability of Public Banking Companies Listed on the Indonesia Stock Exchange
(BEI) 2012-2017. Thesis, Accounting Depart ment, Faculty of Economics,
Majapahit Islamic University (UNIM).
Advisor I : Hari Setiono. SE., M.Si
Advisor II : Nur Ainiyah, SE.,M.Akt
Banking as a financial institution with its main activities as a collector and
distributor of public funds must create a healthy banking system. One of the main
sources as an indicator of the bank's financial health from profitability is known in
the bank's financial statements. The financial ratio of liquidity and solvency is the
benchmark used in measuring the level of bank profitability. These linkages can be
measured by Cash Ratio (CR), Reserve Requirements (RR), Loan to Deposit Ratio
(LDR), Loan to Asset Ratio (LAR), and Net Call Money (NCM) for Liquidity. While
solvency uses Capital Adequacy Ratio (CAR), Debt to Equity Ratio (DER), Long
Term Debt to Equity Ratio (LTDER) and Return on Assets (ROA). This study uses
quantitative methods aimed at analyzing the influence of liquidity and solvency on
the profitability of public banks listed on the Indonesia Stock Exchange (IDX). With a
research population in the form of general banking companies listed on the
Indonesia Stock Exchange (IDX) as many as 7 companies in the period 2012 to
2017.The results of the analysis show that liquidity significantly affects profitability
with a significance level of 0.033 <0.05. Solvability variable partially has a significant
effect on ROA because the significance value is smaller than 0.05, which is 0.023
<0.05. While simultaneously the independent variables Liquidity and Solvability
affect the Profitability of Return On Assets (ROA) with a significant value of F 0.018
smaller than 0.05. All the results are tested can explain the 40.3% of the
phenomena that exist against Profitability. The remaining 59.7% is explained by
other phenomena.
Keywords: Banking, Financial Reports, Financial Ratios, Profitabilit
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENGELUARAN KAS PADA PT. MULTI TECHNINDO
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Erika Nur Rohmatulloh, 2018. Information System Analysis Accounting for the
implementation of cash disbursement at PT. Multi Technindo. Essay/ thesis,
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit
(UNIM).
Pembimbing I : Hari Setiono, SE, MM
Pembimbing II : Toto Heru Dwihandoko., SE., MM., AK., CA
Accounting information system is one type of system that required by the
company in dealing with day-to-day operation to generate information-information
that is required by the management accounting and related parties in connection
with other decixion-making and policy-other policies. With the computerization will
help usher of financial statements because the computer will automatically do a
phased management of data-the data entered into the system. The research was
conducted at the officer of regional PT. Multi Technindo. The study was
conducted by talking the data used for the study the system and procedures
expenditure cash. Research aims to determine whether the application of system
and procedures for cash disbursement in PT. Multi Technindo with the rules. The
data have been analyzed with descriptive methods, this study intends to make a
picture of a situation or event, and compares the application of system and
procedures for cash disbursemets in PT. Multi Technindo with the rules set.
Keyword : accounting information system, procedures, cash disbursements
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY DAN PRICE BOOK VALUE TERHADAP PRICE EARNING RATIO PADA PERUSAHAAN FOOD & BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 – 2017
Get PDFABSTRACT
Handayani, Hanifah, 2018. Pengaruh Current Ratio, Debt to Equity Ratio,
Return on Euity, Price Book Value terhadap Price Earning Ratio Pada
Perusahaan Food & Beverages Yang Terdaftar Dii BEI Periode 2011-2017..
Thesis Accounting Departement, Faculty of Economics, Majapahit Islamic
University (UNIM).
Advisor I : Hari Setiono, SE., M.Si
Advisor II : Tatas Ridho Nugroho, S.Pd., M.Pd
This study aims to examine and analyze whether there is an influence between
the current ratio, debt to equity ratio, return on equity, price book value on the
price erning ratio. In fundamental analysis, price earnings ratio is often used
because it is quite easy to understand by investors and potential investors as a
measure to determine how the market gives value to a company. In this study the
independent variables are current ratio, debt to equity ratio, return on equity,
price book value and the dependent variable is price earnings ratio. The data
used are the financial statements of food & beverages sub-sector manufacturing
companies listed on the Indonesia Stock Exchange (IDX) in 2011-2017. The
number of samples in the study were 11 samples selected using purposive
sampling method. This study uses a type of associative approach that is causal.
The analysis technique used in this study is multiple linear regression. The
results of this study indicate that the current ratio has no significant effect on price
earning ratio of significance value (0.468> 0.05). Debt to equity ratio has a
significant and negative effect on price earning ratio with a significance value of
(0.029 <0.05). Return on equity has no significant effect on price earnings ratio
with a significance value of 0.131> 0.05. Price book value has a significant and
negative effect on price earning ratio with a significance value of 0.000 <0.05 and
it can be seen that the tcount is 0.942 <t table 2.05553. However, CR, ROE,
DER, PBV simultaneously affect the PER. This is evidenced by the simultaneous
test results (test F) between CR, ROE, DER, PBV simultaneously have a
significant effect on PER is declared acceptable. This can be seen from the
calculated F value of 5.059 with a probability of 0.001.
Keywords : Current Ratio, Debt to Equity Ratio, Return on Equity Ratio, Price
Book Value Price Earning Ratio
Pemberdayaan Masyarakat dalam Pemanfaatan Alokasi Dana Desa (ADD) (Di Desa Ngoro Kecamatan Ngoro Kabupaten Mojokerto Tahun 2016)
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Islamiah, Istiqomah, 2018. Community Empowerment in Utilizing Village Funda
Allocation in Ngoro Village, Ngoro District, Mojokerto Regency. Thesis,
Accounting Study Program, Faculty of Economics, Majapahit Islamic
University (UNIM).
Supervisor I : Tatas Ridho Nugroho, S.Pd., M.Pd
Advisor II: Nur Ainiyah, SE, M.At
This research was conducted related to Community Empowerment in
Utilizing Village Fund allocation in Ngoro Village, Ngoro District, Mojokerto
Regency. Village Fund Allocation, hereinafter referred to as ADD, is the balance
fund received by the district in the District Regional Revenue and Expenditure
Budget after deducting Special Allocation Funds. ADD is to finance the program
of the Village Government in carrying out governmental implementation activities,
development planning, and community empowerment. The purpose of this study
is to describe the empowerment of the community in the use of village fund
allocations and supporting and inhibiting factors. This study uses qualitative
descriptive using data collection through interviews with informants who are
considered to have the potential to provide information about Community
Empowerment in Utilizing Village Fund Allocation, also through observation and
documentation. Research results of Community Empowerment in Utilizing Village
Fund Allocation in Ngoro Village , both normatively and administratively are
good, supporting factors for community empowerment are the first high
community participation, second, community mutual cooperation is the potential
of the village, the inhibiting factor of community empowerment is human
resources (HR ) the low level of human resources in the village as well as the
villagers is a major obstacle to community empowerment.
Keywords: Village Fund Allocation, Community Empowermen
PENGARUH EARNING PER SHARE, RETURN ON ASSET, RETURN ON EQUITY TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017 (Studi Pada Perusahaan Makanan dan Minuman)
Get PDFPENGARUH EARNING PER SHARE, REUTRN ON ASSSET DAN RETURN ON
EQUITY TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR
YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2013-2017
(Studi Pada Perusahaan Makanan Dan Minuman)
1)
Mia setywatis
2)
, Hari Setiono
, Tatas Ridho Nugroho
3)
Accounting Study Program, Faculty or oconomi, Mojopahit Islamic University
email: [email protected]
abstract
The capital market is an activity that involves the occurrence of the
sale and purchase of shares in the Stock Exchange. High and low stock
prices of a company are influenced by many factors, one of which is the
company's internal factors measured by capital structure and capital
financial ratios such as profitability ratios. This study aims to determine the
effect of profitability ratios which are approximated by EPS, ROA and ROE
on stock prices in Food and Beverage companies in 2013 - 2017.
This type of research is qualitative descriptive. The object of this
research is food and beverage companies in 2013 - 2017. The type of
data used is secondary data obtained from the Indonesia Stock Exchange
(IDX) by taking financial statement data. The analysis method used is
multiple linear regression analysis.
The results of this study indicate that partially the EPS variable does not
affect the stock price, with a significant value of 0.062 that the lower or
higher this ratio does not become a benchmark for investors to buy shares
in food and beverage companies. Whereas for ROA and ROE variables
have a positive effect on stock prices. With a significant value of ROA of
0.018 and a significant value of ROE of 0.0120. That the ROA and ROE
variables are able to become a benchmark for companies to attract
investors to invest in food and beverage companies. Simultaneously the
variables EPS, ROA and ROE have a significant effect on stock prices.
Keywords: Earning Per Share, Return On Assets, Return On Equity, and
Stock Price
ANALISIS SISTEM INFORMASI AKUNTANSI DALAM PENGENDALIAN PERSEDIAAN BARANG JADI PADA PT PROFILINDAH KHARISMA MOJOKERTO
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Mifta Farid Pratama, 2018. Analysis of Accounting Information Systems in
Control of Finished Goods Inventory at PT Profilindah Kharisma Mojokerto.
Thesis, Accounting Departement, Faculty of Economics, Majapahit Islamic
University (UNIM)
Advisor I : Hari Setiono, SE., M.Si
Advisor II : Tatas Ridho Nugroho, S.Pd., M.Pd
This study meant that the accounting and controlling information system of
finished goods was understood which was interpreted by PT. Profilindah
Kharisma Mojokerto, in addition to examining whether the accounting information
system and the control of finished goods applied by PT. Profilindah Kharisma
Mojokerto is in accordance with the theory of accounting information systems and
the control system of finished goods. Qualitative descriptive method is a method
applied to research conducted in the period of 2017. Data collection methods
used are observation, interviews, and documentation in the form of primary data
and secondary data. The results of this study describe the complete documents
and records are proof of accounting information systems that are interpreted at
PT. Profilindah Kharisma Mojokerto has been going well. But in controlling
finished goods there are parts that carry out two tasks at once, namely the
warehouse and receipt of goods. In addition, the inventory control system for fair
practice, organizational structure, and human resources is not like a
predetermined theory.
Keywords: accounting information system, finished goods control system
PENGARUH STRUKTUR PENGENDALIAN INTERN TERHADAP KELANCARAN PENGEMBALIAN KREDIT PADA KSP BANGUN JAYA MAKMUR DI JOMBANG
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Muchamad Robi Cahyoni,2018.EFFECT OF INTERNAL CONTROL
STRUCTURE ON THE CREDIT RETURN ON THE SAVING AND LOAN
COOPERATIVES BANGUN JAYA MAKMUR IN JOMBANG.Final Project /
thesis, Accounting Departement, Faculty of Economics, Majapahit Islamic
University(UNIM)
Advisor I: Drs.H.Supriadi,M.Si
Advisor II: Nur Ainiyah,SE.,M.Akt
This study was conducted to examine the analysis of the effect of internal control
structures on the smooth return of credit in savings and loan cooperatives to build
prosperous in Jombang. The sample used in this study amounted to 30
respondents. The sampling method uses saturated samples. Data analysis
method used is quantitative analysis a process of finding knowledge that uses
data in the form of numbers, using validity and reliability testing, classic
assumption tests, F test, coefficient of determination, t test and multiple
regression analysis. By using multiple regression method, it can be concluded
that the control environment variable has a positive and significant effect on the
smoothness of credit returns with a significance value of 0.000 <0.05. While
control activities have a positive and significant effect on the smooth return of
credit with a significance value of 0.000 <0.05. Information has a significant
positive effect on the smoothness of credit returns with a significance value of
0,000 <0,05, while monitoring has a positive and significant effect on the smooth
return of credit with a significance value of 0,000 <0,05. Simultaneously have a
significant effect on the smooth return of credit with a calculated F of 13,076 with
a significance number of 0,000 <0,05. The coefficient of determination produced
is equal to 0.823 which means 82.3%.
Keywords : control environment, control activities, information, monitoring,
smooth credit repayment
ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU DENGAN METODE ECONOMIC ORDER QUANTITY (EOQ) Pada PT. Sinar Karya Duta Abadi Gresik
No full textABSTRACT
Saadah, Nur Laili, 2018. Analysis of Control of Raw Material Inventory with
Economic Order Quantity (EOQ) Methods on Pt. Sinar Karya Duta Abadi Gresik.
Thesis, Accounting Study Program, Faculty of Economics, Majapahit
Islamic University (UNIM).
Advisor I: Tatas Ridho Nugroho, S.Pd., M.Pd
Advisor II: Nurdiana Fitri Isnaini, S.E., MM
Raw materials are one thing that is very important for an industry to carry
out the production process. This study aims to determine the inventory system
and calculation of raw material inventory control used by PT. Sinar Karya Duta
Abadi, calculating the control of raw material inventory using the Economic Order
Quantity (EOQ) method at PT. Sinar Karya Duta Abadi and the right time to
reorder points. The method used in this research is quantitative descriptive
analysis. Based on the results of the analysis it can be concluded that: The raw
material inventory method applied by the company is the FIFO method.
Calculation of the cost of controlling the supply of raw materials by the company
in 2017 is Rp. 665.065.231., -. Calculation of raw material inventory control using
the Economic Order Quantity (EOQ) method results in a more minimal total cost
of raw material inventory. The total cost of raw material inventory with the EOQ
method in 2017 is Rp. 644.487.262. The cost that can be saved by the EOQ
method in inventory control in 2017 is Rp. 20.577.969. The right time to reorder
or Reorder Point (ROP) for body raw materials when the quantity of raw materials
in warehouse is 207.108.920kg, glasur raw material is 29.043.372kg, engobe raw
material is 6.049.365kg and pasta raw material is 1.024.944kg.
Keywords: Raw Materials, Inventory Control, Economic Order Quantity, Reorder
Point