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SISTEM AKUNTANSI PENGGAJIAN PADA PT MANGKUJENANG HARMONI SINERGY DI SAMARINDA
Get PDFThe formulation of the research problem is whether the employee payroll accounting system is in accordance with the elements of internal control. The purpose of this study is to examine the suistability of the employee payroll accounting system with elements of internal control at PT. Mangkujenang Harmony Sinergy.The research hypothesis is the employee payroll accounting system at PT. Mangkujenang Harmoni Sinergy is not in accordance with the elements of internal control.The research was conducted by field research, namely data collection by examining the field directly with interviews, using questionnaire techniques with questions that have been determined to employees of PT. Mangkujenang Harmony Sinergy. The conclusion that the employee payroll accounting system carried out by PT. Mangkujenang Harmoni Sinergy is in accordance with the elements of internal control. then the hypothesis is rejected
ANALISIS LAPORAN KEUANGAN ARUS KAS SEBAGAI ALAT PENGUKUR INVESTASI PADA PT. MATAHARI DEPARTMENT STORE TBK
Get PDFThe purpose of this study was to identify and analyze cash flow statements at PT. Matahari Department Store Tbk. from 2016 to 2019 experiencing a deficit or not and to find out the cash flow statement analysis at PT. Matahari Department Store Tbk. In 2016 to 2019 choose to invest in the company or not.The theoretical basis used in this research is management accounting which includes investment, investment decisions, cash flow reports and cash flow statement analysis. This type of research is a quantitative study with the data used is secondary data which is quantitative data obtained from the annual financial statements of PT. Matahari Department Store Tbk. The analytical tool used is a cash flow ratio analysis which includes: 1) the ratio of operating cash flows to current liabilities; 2) Operating Cash Flow Ratio to Interest; 3) Operational Cash Flow Ratio to Capital Expenditure; 4) Operational Cash Flow Ratio to Total Debt; and 5) Operational Cash Flow Ratio to Net Profit.The results of the discussion of this study are that the overall hypothesis proposed by the researcher is accepted because the results of the cash flow analysis show negative cash flow and the ratio value of PT. Matahari Department Store Tbk. which is not good, so that the company is still not eligible to get investment from investors
ANALISIS KINERJA BELANJA PADA KANTOR DESA SEBUNTAL KEC. MARANG KAYU KAB. KUTAI KARTANEGARA
Get PDFThe purpose in this study is a.) Knowing and analyzing the shopping performance of Sebuntal village office is reviewed from the analysis of spending growth in 2018 – 2019, b.) Knowing and analyzing spending performance at Sebuntal Village Office reviewed efficiency ratio in 2018 – 2019, c.) Knowing and analyzing shopping performance at Sebuntal Village Office is reviewed from variant analysis in 2018 – 2019, d.) Knowing and analyzing spending performance is reviewed from shopping compatibility analysis consisting of operational expenditure ratio and capital expenditure ratio at Sebuntal Village office in 2018 - 2019. The basis of the theory used is the basis of the theory concerning public sector accounting, spending performance, budget realization reports, regional expenditure budget, public sector budgets and expenditure analysis. The analysis tool used is a shopping analysis consisting of shopping growth analysis, efficiency ratio, variant analysis and shopping compatibility analysis. The results of the analysis announced can be known that a) The performance of spending in fiscal year 2018 - 2019 is reviewed from the analysis of spending growth at the Sebuntal Village Office in Marang Kayu sub-district is classified as negative with the criteria dropped due to the realization report of the 2018 budget and below the report has not been compiled based on the correct budget realization report. b) Spending performance in fiscal year 2018 - 2019 is reviewed from the efficiency ratio in Sebuntal Village Office of Marang Kayu SubDistrict is relatively efficient because Sebuntal Village Office is able to manage its finances. c) The spending performance in fiscal year 2018 - 2019 is reviewed from the analysis of shopping variants at the Sebuntal Village Office in Marang Kayu SubDistrict is quite good, with the realization of spending smaller than the budget. d) Shopping performance in 2018 - 2019 is reviewed from the shopping compatibility analysis at the Sebuntal Village Office in Marang Kayu SubDistrict is quite compatible
Pengaruh Bauran Pemasaran Terhadap Keputusan Menggunakan Jasa Pada Lineza Souvenir di Samarinda
Get PDFThe formulation of the problem in this study is whether the product, price, place, promotion, people, process and physical evidence influence the decision of the community in using services on Lineza Souvenir in Samarinda.The basis of the theory in this study is marketing management, especially in the marketing mix and consumer behavior. Any action or performance that a party may offer to another party is inherently intangible and does not involve ownership of anything.The results of this study stated that the hypotheses received are variable Price (X2) to decisions in using services (Y), promotion (X4) to decisions in using services (Y), people (X5) to decisions in using the Service (Y) and Process (X6) decision on using the Service (Y), thus the four hypotheses submitted are acceptable and proven to be correct. While the hypotheses rejected include Product (X1) to The Decision in using the Service (Y), Place (X3) to the Decision in using the Service (Y), Physical Evidence (X7) to the Decision in using the Service (Y
Analisis Implementasi Penerapan SAK ETAP Pada Laporan Keuangan BUM Desa Tridaya Mandiri Desa Bhuana Jaya Kecamatan Tenggarong Seberang Kabupaten Kutai Kartanegara
Get PDFABSTRACTThe purpose of this study is to find out and present the suitability of BUM Desa Tridaya Mandiri Bhuana Jaya Village, Tenggarong Seberang District, Kutai Kartanegara regencie and SAK ETAP (2019:1).The basic theory used is the theory of financial accounting using descriptive qualitative analysis tools, namely the application of SAK ETAP in the preparation and presentation of BUM Tridaya Mandiri financial statements. Lost and profit reports, equity change reports,Cash flow reports.Type of descriptive qualitative research. The qualitative descriptive method was chosen because the research conducted was related to the ongoing events.Based on the results of the analysis and discussion it is known that in its financial reporting, BUM Desa Tridaya Mandiri does not present reports on changes in equity, cash flow statements, and also notes to financial statements. Accounting practices in BUM Desa refer to SAK ETAP (2019) have not been implemented due to limited accounting knowledge among BUM Desa managers so they do not practice adequate accounting processes. Not optimal implementation of accounting practices and the use of accounting information in BUM Desa so far is not solely a mistake or lack of BUM Desa managers, but also due to the suboptimal participation of the government and universities in encouraging and facilitating accounting practices in BUM Desa
Analisis Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Koperasi Serba Usaha Pkk Di Handil
Get PDFThis study aims to find out how the implementation of this Cooperative Financial Report is the Standard SAK ETAP Cooperative Bina Bersama (KSU) in collaboration with PKK. This study uses a quantitative descriptive analysis method, namely by collecting and describing data in the field, then classified, analyzed, and then interpreted so that it can provide a clear picture of the conditions under study to draw general generalization conclusions. This study aims to determine the implementation of SAK ETAP in Multipurpose Cooperatives (KSU) in collaboration with PKK. The benefit of this research is to assist Cooperatives in implementing Financial Accounting Standards for Entities Without Accountability. The results of this study conclude that the application of the financial statements of KSU Bina Bersama PKK is not fully in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). and the absence of cash flow reports and reports of changes in equity in the KSU Financial Development Collective PKK report
ANALISIS PELAKSANAAN PERHITUNGAN, PEMOTONGAN, PENCATATAN, DAN PELAPORAN PAJAK PENGHASILAN 21 PADA PT. BANGUN CIPTA KONTRAKTOR CABANG KALIMANTAN TIMUR
Get PDF For everyone who earns income from working activities will be subject to income tax Article 21 by the Indonesian government. In income tax article 21 an employee, is income tax is calculated, deducted, and recorded by the company where the employee works at, which in turn, the company will transferred it to the government and reported at the assigned tax office. The purpose of this research is to determine whether the process of calculating, deducting, recording, and reporting of income tax article 21 done by PT. Bangun Cipta Contractor complied with the tax laws No. 36 in 2008 and Director General of Taxes Regulation No. PER - 16 / PJ / 2016. The type of research is quantitative description. The origin of secondary data was from PT. Bangun Cipta Contractor, and the data used is employees payroll in 2014 the deed of estabilishment as well as an interview with administration and finance manager. The analytical tool used is tax laws No. 36 in 2008 and Director General of Taxes Regulation No. PER - 16 / PJ / 2016. The result showed that PT. Bangun Cipta Contractor in implementing the income tax article 21 has complied with the tax laws No. 36 in 2008 and Director General of Taxes Regulation No. PER - 16 / PJ / 2016. It is adviced that in the coming future, PT. Bangun Cipta Contractor in its calculations is expected to perform Article 21 Income Tax calculations properly in accordance with Law No. 36 of 2008 concerning Income Taxes and Director General of Taxes Regulation No. PER - 16 / PJ / 2016 so that in depositing and reporting Article 21 Income Tax still in accordance with applicable regulations
ANALISIS PERHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT KAYU LAPIS ASLI MURNI DI SAMARINDA
Get PDFABSTRACTThis study aims to determine the appropriateness of calculations, deductions, deposits and PPh 21 reporting conducted by PT Kayu Lapis Asli Murni with applicable regulations.The analytical tool used is a comparative analysis that compares the calculation, deduction, deposit and reporting PPh 21 used by PT Kayu Lapis Asli Murni with applicable tax regulations.The results of this study indicate that the calculation of PPh 21 PT Kayu Lapis Asli Murni in 2018 is not in accordance with the Director General of Taxes No: Per 16 / PJ / 2016, withholding PPh 21 PT Kayu Lapis Asli Murni in 2018 in accordance with the Director General of Tax Jendaral No: Per 16 / PJ / 2016, remittance PPh 21 PT Kayu Lapis Asli Murni in 2018 in accordance with Minister of Finance Regulation No. 242 / PMK.03 / 2014, and PPh 21 reported PT Kayu Lapis Asli Murni in 2018 in accordance with Minister of Finance Regulation No. 9 / PMK 03/2018.
Analisis Perhitungan Pembagian Sisa Hasil Usaha (SHU) Anggota Pada Koperasi Simpan Pinjam Sentosa Samarinda Periode 2016-2017
Get PDFAnalisis Perhitungan Pembagian Sisa Hasil Usaha (SHU) Anggota Pada Koperasi Simpan Pinjam Sentosa Samarinda Periode 2016-2017, under guidance of Ms. Mardiana as mentor I and Ms. Andi Indrawati as mentors II.Indonesian continues to development. Cooperatives have a role in weak economic development aims to prioritize the welfare of members by distributing each remaining result of operations (SHU). The greater the member transactions the greater the remaining results of the business (SHU) to be received by the memberThe purpose achieved from this research is to analyze the distribution of residual income result of members business at Koperasi Simpan Pinjam Sentosa Samarinda Period 2016-2017.In order to be elaborated an analysis by using the rule of Undang-Undang Republic Indonesia 1945 Number 25 about Pengkoperasian article 45 which reads about (SHU) in accordance or not with that run by Koperasi Simpan Pinjam Sentosa Samarinda and hypothesis testing. The hyphotesis is accepted because the share of the business result (SHU) of members of the 2017 period increased from 2016.Koperasi Simpan Pinjam Sentosa Samarinda have financial reports such as balanced sheet reports, cash flows and calculation of cooperative funding details for one book years. The lending and borrowing effect to income of Koperasi Simpan Pinjam Sentosa Samarinda is influenced by the participating storage dividen by 40% and the business particapation deviden by 60%. The conclusion of the content of this thesis is the rest of the business results (SHU) members of the period of 2017 increased compared to 2016. In 2016 the cooperative obtained the rest of the business (SHU) of Rp. 19,350,000 then divided from 40% storage participation of Rp. 7,740,000 and divided from 60% business participation of Rp. 11,610,000. Meanwhile, in 2017 the cooperative obtained the remaining operating income (SHU) of members of Rp. 20,250,000 is then divided from the participation of 40% deposit amounting to Rp 8,100,000 and divided by 60% business participation of Rp. 12,150,000
ANALISIS PROFITABILITAS DAN SOLVABILITAS UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN PADA PT ADIRA DINAMIKA MULTIFINANCE SAMARINDA
Get PDFprofitability and solvency of PT. Adira Dinamika Multifinance Tbk. Samarinda branch in terms of Return On Equity, and Return On Assets in 2016-2018, to find out and analyze the level of Solvency of PT. Adira Dinamika Multifinance Tbk. Samarinda branch is reviewed from Debt to Equity, and Debt to Assets in 2016-2018. Analysis of profitability and solvency of PT. Adira Dinamika Multifinance Tbk, Samarinda branch uses Return On Equity, Return On Assets, Debt to Equity, and Debt to Assets analysis for 3 years, namely 2016-2018Based on the results of research and discussion of Return on Equity Profitability Analysis in 2016 by 10.4% in 2017 by 9.8% in 2018 8.3%, the value of Return on Assets in 2016-2018 decreased, in 2016 amounted to 2.5% in 2017 amounted to 2% in 2018 amounted to 1.6%. Debt to Equity increased in 2016-2018 in 2016 by 310.4% in 2017 by 392.9% in 2018 by 408.8%, Debt to Assets increased in 2016 by 75.6%, in 2017 by 79.7% in 2018 amounted to 80.3%.Profitability Level of PT. Adira Dinamika Multifinance Tbk Samarinda branch in terms of the Return On Equity ratio, and the Return On Assets Ratio in 2016-2018 has decreased in number, which means the performance has decreased in 2017-2018 Return On Equity has decreased which means the performance has decreased. Solvency Level of PT. Adira Dinamika Multifinance Tbk Samarinda branch in terms of the ratio of Debt to Equity Ratio and Debt To Assets Ratio in 2016-2018 experienced an increase in numbers, which means the performance has decrease