Jurnal Akuntansi dan Keuangan
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Pengaruh Pengendalian Intern Perkreditan Terhadap Kredit Bermasalah Pada PT. Bank Rakyat Indonesia (Persero) TBK, Cabang Teluk Betung
Get PDFDevelopment bank in Lampung province experienced a fairly rapid developments, this rapid growth led to increased competition among banks in seizing the customer to raise funds as much as possible from the community. Funds raised are then arranged in order to provide benefits for banks, in other words, the funds channeled back into the community in the form of credit. Bank as a form of business entity, of course activities undertaken expect profit. It is a natural thing, but in the implementation of the provision of credit, in addition to fulfilling the objectives of banking business motive profile bank also should serve as an agent of development, meaning that the bank should be able to guide the debiturny, so that the loan has been disbursed to meet the original target. To maintain the position of overseeing monetary and credit can be done by setting the direction of credit such as credit type setting priorities as has been done by PT. Bank Rakyat Indonesia. (Persero) Tbk. Teluk Betung branch. This type of research in the form of descriptive research and associative. Descriptive research conducted to get an overview of the variables used in this study, whereas associative research is used to examine the relationship between internal control or influence of the level of over due loans credit by using statistical test
Apakah Sistem Pengendalian Intern Penjualan dan Penerimaan Kas Menjamin Keamanan Harta Perusahaan ? (Studi Kasus pada PT. Pacific Lubritama Indonesia (PLI) di Bandar Lampung)
Get PDFThis study aimed to evaluate whether internal control is applied to the company was able to secure the company's assets. While the usefulness of this research is as an input for the interested parties, so that is a benchmark in determining further steps in particular with regard to the provision of credit and internal control. Authors proposed hypothesis is that the internal control system implemented by PT. Pacific Lubritama Indonesia has not been able to secure company assets.The analysis showed that the company has implemented the division of tasks and responsibilities between workers with one another can each control, allow the small diversion and fraud. So is the fault of consumer credit, particularly with respect to financial problems or income can be reduced as small as possible. Analysis shows that the system of internal control of credit to the company have not been adequate so that the hypothesis that the internal control system implemented by PT. Pacific Lubritama Indonesia has not been able to secure property and the company is completely acceptable
Pengaruh Metode Penilaian Persediaan Terhadap Penentuan Harga Pokok Penjualan (Study kasus pada PT. Dirgantara Pancapersada di Bandar Lampung)
Get PDFThis study aims to determine whether the company is able to generate a reasonable cost of goods sold in its trading inventory count and also to determine whether the inventory valuation method used by the company in accordance with the conditions of the company. Problems faced by PT. Aerospace Pancapersada is whether there is an influence on the determination of inventory valuation method of sales at PT. Aerospace Pancapersada. The hypothesis is the application of the inventory valuation method used to determine the most reasonable cost of sales at PT. Aerospace Pancapersada is FIFO.The research method used was the literature research and field research. The analytical method used is the method of qualitative and quantitative methods. Qualitative method is a method used to compare the inventory valuation method used by companies with other inventory valuation method. While quantitative methods is the method of analysis to perform calculations using numbers
Metode Depresiasi Aktiva Tetap Berwujud Dan Dampaknya Pada Laporan Laba Rugi (Studi Kasus pada PT Intiroda Makmur di Tangerang)
No full textThis study aims to determine the depreciation method used, to determine whether the company has calculated its depreciation of fixed assets in accordance with accounting standards so as to produce a reasonable depreciation costs, to determine whether the imposition of the method of depreciation of fixed assets in accordance with accounting standards , presented the income statement would be more realistic. Research methodology is based on analysis of research on the calculation of depreciation of fixed assets of the company, there is a difference or a difference in the cost of depreciation of fixed assets is presented in the company's income statement thereby affecting the profits to be recognized perusahaan.berdasarkan discussion and analysis has been done by the author, author tries to give some suggestions that in determining the method of depreciation of fixed assets, the company should not only refer to a single method that is only the straight-line method, companies should also consider the characteristics of the fixed assets are depreciated and the depreciation method of determining the general rules set out in the statement of financial accounting standards.
Analisis Perhitungan Economic Order Quantity (EOQ) Dan Pengaruhnya Terhadap Pengendalian Persediaan Barang Dagangan Studi kasus Pada PT. Bumi Jaya di Natar
Get PDFTujuan dari penelitian ini adalah perusahaan dapat menentukan perencanaan dan pengawasan persediaan barang dagangan agar mencapai penjualan yang optimal sesuai dengan tujuan perusahaan. Adapun kegunaan dari penelitian ini adalah sebagai sumbangan pemikiran kepada PT. Bumi Jaya dalam melaksanakan kebijakan persediaan barang dagangan. Hipotesis yang diajukan adalah bahwa perhitungan Economic Order Quantity (EOQ) dapat menentukan persediaan barang dagangan yang optimal. Metode penelitian yang digunakan yaitu analisis kuantitatif dengan metode EOQ. Hasil analisis kuantitatif yaitu dengan perhitungan EOQ menghasilkan kuantitas pembelian optimal yang harus dilakukan perusahaan adalah sebanyak 3.132 dus pada setiap kali pesan dengan frekuensi pembelian sebanyak 8 kali dalam satu periode dan total biaya persediaan sebesar Rp 37.446.500. Ini berarti bahwa biaya persediaan barang dagangan menurut perhitungan EOQ lebih kecil sebesar RP 11.761.000 dibandingkan dengan total biaya menurut perusahaan adalah Rp 49.207.500
Pengendalian Biaya dalam Hubungannya dengan Akuntansi Pertanggungjawaban (Studi Kasus pada Hotel Indra Puri di Bandar Lampung)
Get PDFThe purpose of this paper is to investigate the implementation of cost control in conjunction with the hotel operational responsibility accounting in each department, are also able to compare the practices of companies that implemented the existing theories in hotel operating cost control in relation to responsibility accounting. The usefulness of this study is to contribute ideas and materials comparisons on cost controlin conjunction with the accounting responsibility on Hotel Indra Puri. Hotel Indra Puri equip themselves with the organizational structure in the form of line and staff. Structure owned quite clear with the separation of functions and the division of authority and responsibility firmly. But in reporting costs, separation costs into controllable costs and uncontrollable costs have not been done properly. Existing cost reporting system can not be used directly to assess the performance and efficiency of thework of each department head by management. Management through its Chief Accountant must process the data in order to direct "digested". Thus it can be said that the hypothesis has been proven and accepted
Pengendalian Intern Atas Pemberian Pinjaman dan Penerimaan Angsuran dalam Hubungannya dengan Ditaatinya Kebijakan Manajemen (Studi Kasus pada PT. Sumber Nasional Motor di Bandar Lampung)
Get PDFThe purpose of this study was to assess the procedures for granting loans and installment receipts from customers on PT National Sources Motors, to assess the extent of the workings of the employees in the procedures for granting loans and installment receipts from customers on PT. National sources motors, to study the division of labor system imposed by PT. National Sources Motors and its application in lending procedures and installment receipts (whether or not adhered to company policy), and to compare between the existing theory and practice in lapangan.alat analysis is qualitative analysis tool. Qualitative analysis is a tool used analysis tool by comparing the theory with the practice in the company without using numbers or calculations.From the results of research and analysis by the author, it can be concluded that the PT SNM has not been fully successful in implementing good internal control procedures for granting loans and installment receipts from customers, where there are 3 elements of internal control that has not been applied to the maximum, ie labor competent and trustworthy, with the lines of authority and responsibility are clearly defined; adequate segregation of duties (segregation of duties), and healthy practices that should be run in the tasks and functions of each part of the organization
Analisis Break Event Point Sebagai Alat Untuk Menentukan Komposisi Penjualan Dalam Pencapaian Target Laba (Studi Kasus pada CV. Sinar Logam di Natar Lampung Selatan)
Get PDFThe research aims to determine the role of Break Even Point Analysis in determining the composition of sales in the achievement of profit targets of various products produced and sold by CV. Metal beams. While the usefulness of the research is to contribute ideas to the company in determining the composition of sales, while deepening science writers get obtained by comparing theory with the practice of the company. Of the above problems, the hypothesis: "Break Even Point Analysis can help a company to determine the exact composition of sales in order to achieve earnings targets."The research method consisted of the study variables and operationalization of variables, types and sources of data, as well as methods of data collection. Analysis tool used is the qualitative analysis and kuantitatif.Perencanaan composition formed during the sales mix is not achieving the desired profit target because the enterprise in planning the composition of sales is not based on analysis of the Break Even Point, but is affected by the mechanism and market conditions
Harga Pokok Produksi dalam Kaitannya dengan Penentuan Harga Jual untuk Pencapaian Target Laba Analisis (Studi Kasus pada PT. Indra Brothers di Bandar Lampung)
Get PDFThe purpose of this study was to determine the cost of production calculation is applied to the PT. Brother's senses and its effect on the determination of the selling price of the company, and the study is expected to be useful as a conceptual contribution to the company in conducting its business activities and for determining policies for the betterment of the company, particularly regarding the determination and the determination of cost of production in relation to the determination of the selling price.Based on the above problems posed hypothesis, namely: "Calculation of Cost of Production is carried out by PT. Indra Brother's has not been implemented properly as the basis for determining the selling price. "In analyzing the problems used tool for qualitative and quantitative analysis. In the approach used to analyze the qualitative theory related to the cost of production and the theory used to analyze quantitative calculation of the cost of production and selling price. Based on the analysis it can be concluded that during the PT. Brother's senses in relation to determining the selling price has not appropriately allocate production costs which companies should take into account the elements of the ending inventory of raw material costs in the calculation of the cost of production. Miscalculation of the cost of production of the company could result in the selling price of the products is higher than the selling price of similar companies. Thus, it can be concluded that the calculation of cost of production and selling price of the products produced by the company is not yet right
Pendapatan Asli Daerah Berdampak pada Kemandirian Keuangan Daerah
Get PDFDemands for reform in all fields are supported by all Indonesian people in addressing regional issues have an impact on the financial relationship between the Central Government and Local Government. Autonomy and financial balance is fair, proportionate and transparent to be one of the demands of regional and community.The main characteristic of a region capable of autonomous autonomy lies in the financial ability to fund the implementation of local government with a degree of dependence on government is getting smaller. It is expected that the revenue (PAD) should be the biggest part in mobilizing funds local governance. Based on the above reasoning this study aims to look at local financial independence through a proportion of local revenues to total local revenue and ability to fund research activities.The method used is descriptive qualitative analysis method by analyzing the ratio to measure the level of independence local finance Bandar Lampung municipality. The results showed that the level of financial independence Bandar Lampung municipality area is still low, it is seen from the ratio of revenue to total revenue is only 8.06%, compared to operating expenses to be incurred only 9.83%, which can be financed from local revenues while the remaining comes to tax natural resources as well as transfers from the central government and the provinces. Keywords: PAD, TPD, & TBO (Pendapatan Asli Daerah, Total Pendapatan Daerah dan Total Belanja Opersional)